Corrective Action Plans

Finding 554907 (2024-001)

Material Weakness 2024

Boulevard Gardens Senior Housing 092-Ee025wah

MN

Eligibility HUD Housing Programs Material Weakness

Corrective Action: The Organization agrees with the finding and has continued to implement strategies to address the finding. To address this finding, management has assembled and deployed a team of external consultants and temporary workers to assist site staff in completing tenant recertifications...

Corrective Action: The Organization agrees with the finding and has continued to implement strategies to address the finding. To address this finding, management has assembled and deployed a team of external consultants and temporary workers to assist site staff in completing tenant recertifications and hired a team of additional roving property management/compliance teams to cover open property management positions and to support site staff in completing tenant recertifications. Currently, management plans to transition 50% of its real estate portfolio to new property management in 2025. Proposed completion date: Management has begun the corrective action and is expected to have additional internal controls in place by December 31, 2025. Name of contact person: Jennifer Anderson, Interim CFO

View Audit 353485

Finding 554719 (2024-003)

Material Weakness 2024

Tri-County Senior Citizens and Housing, Inc.

CO

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

Finding 2024-003: Lower Income Housing Assistance Program - Section 8 New Construction and Substantial Rehabilitation Assistance Listing Number: 14.182 U.S. Department of Housing and Urban Development Compliance Require...

Finding 2024-003: Lower Income Housing Assistance Program - Section 8 New Construction and Substantial Rehabilitation Assistance Listing Number: 14.182 U.S. Department of Housing and Urban Development Compliance Requirements: Special Tests and Provisions Type of finding: Internal Control (material weakness) and Compliance (material noncompliance) Recommendation: The Organization should strengthen its internal controls with adopted policies and procedures to establish a monitoring process to ensure compliance with Mortgage Restructuring Loan terms and conditions. Action Taken: Director should review monthly statements and provide to bookkeeper for documentation. Annually, the bookkeeper and director should review the terms and determine the amount due for electronic payment of the Mortgage Restructuring Loan to be made by the bookkeeper. If there are any questions regarding this plan, please call the responsible party at (719) 852-5778. Sincerely yours, Monica Wolfe Executive Director Tri-County Senior Citizens and Housing, Inc.

View Audit 353337

Finding 554628 (2024-004)

Material Weakness 2024

Elko County, Nevada

NV

Reporting Material Weakness

Federal Award Findings and Questioned Costs: Finding Number 2023-004 Federal Award Agency: U.S. Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds CFDA#: 21.027 Finding Summary: During the performance of the audit, it was noted the County did not correctly rep...

Federal Award Findings and Questioned Costs: Finding Number 2023-004 Federal Award Agency: U.S. Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds CFDA#: 21.027 Finding Summary: During the performance of the audit, it was noted the County did not correctly report quarterly expenditures for amounts related to items reported under loss of revenue for each quarter in the fiscal year. Responsible Individuals: Susan Paprocki, Elko County Comptroller Corrective Action Plan: Management will closely review the Project and Expenditure Report User Guide to ensure future reports are in compliance and are properly reviewed prior to submission. Anticipated Completion Date: June 30, 2025

View Audit 353291

Finding 554518 (2024-002)

Material Weakness 2024

Bassett Creek Senior Housing 092-Ee037

MN

Eligibility HUD Housing Programs Material Weakness

Corrective Action: The Organization agrees with the finding. Currently, management plans to transition 50% of its real estate portfolio to new property management in 2025. Management is working with the new property managers to ensure they have procedures in place to document and maintain tenant fil...

Corrective Action: The Organization agrees with the finding. Currently, management plans to transition 50% of its real estate portfolio to new property management in 2025. Management is working with the new property managers to ensure they have procedures in place to document and maintain tenant files in accordance with HUD and will have routine internal audits of tenant files to ensure compliance with HUD regulations. For properties not transitioning to new property management, management believes the reduced volume of properties at one property manager will reduce staff turnover and more efficiently provide the proper training to existing staff to improve compliance with tenant files. Proposed completion date: Management has begun the corrective action and is expected to have additional internal controls in place by December 31, 2025. Name of contact person: Jennifer Anderson, Interim CFO

View Audit 353189

Finding 554517 (2024-001)

Material Weakness 2024

Bassett Creek Senior Housing 092-Ee037

MN

HUD Housing Programs Eligibility Material Weakness

Corrective Action: The Organization agrees with the finding and has continued to implement strategies to address the finding. To address this finding, management has assembled and deployed a team of external consultants and temporary workers to assist site staff in completing tenant recertifications...

Corrective Action: The Organization agrees with the finding and has continued to implement strategies to address the finding. To address this finding, management has assembled and deployed a team of external consultants and temporary workers to assist site staff in completing tenant recertifications and hired a team of additional roving property management/compliance teams to cover open property management positions and to support site staff in completing tenant recertifications. Currently, management plans to transition 50% of its real estate portfolio to new property management in 2025. Proposed completion date: Management has begun the corrective action and is expected to have additional internal controls in place by December 31, 2025. Name of contact person: Jennifer Anderson, Interim CFO

View Audit 353189

Finding 554458 (2024-002)

Material Weakness 2024

Northeast Metropolitan Intermediate School District No. 916

MN

Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID-19 – EDUATION STABILIZATION FUND – FEDERAL ALN 84.425 2024-002 Internal Control Over Compliance and Material Noncompliance With S...

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID-19 – EDUATION STABILIZATION FUND – FEDERAL ALN 84.425 2024-002 Internal Control Over Compliance and Material Noncompliance With Special Tests and Provisions Over Wage Rate Requirements Finding Summary 29 CFR part 5 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including wage rate requirements applicable to the education stabilization fund. During our audit, we noted the District did not have sufficient controls in place resulting in material noncompliance within its education stabilization funds federal program to ensure compliance with wage rate requirements related to minor remodeling, renovation, or construction contracts that are over $2,000 that use laborers and mechanics that are required to meet Davis-Bacon Act prevailing wage rate requirements. Corrective Action Plan Actions Planned – The District is in the process of reviewing and updating its policies and procedures relating to wage rate requirements for its federal programs to ensure compliance with the Uniform Guidance in the future. The review of procedures will also include steps to ensure that district personnel are following the requirements of the Uniform Guidance related to wage rate requiremetns and maintaining appropriate documentation. Official Responsible – The District’s Director of Finance and Operations, Mark Kumlien. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The District is in agreement with this finding. Plan to Monitor – The District’s Director of Finance and Operations, Mark Kumlien, will assure appropriate internal controls and procedures are updated and in place to ensure compliance with wage rate requirements.

View Audit 353092

Finding 554322 (2024-002)

Material Weakness 2024

Tcb Pedestal Gardens LLC

MA

HUD Housing Programs Material Weakness Special Tests & Provisions

Finding 2024-002 - Special Tests and Provisions - Material Weakness Recommendation: We recommend that management reviews its internal controls over obtaining and maintaining tenant file documentation to ensure compliance with special test and provision requirements. Management should establish proce...

Finding 2024-002 - Special Tests and Provisions - Material Weakness Recommendation: We recommend that management reviews its internal controls over obtaining and maintaining tenant file documentation to ensure compliance with special test and provision requirements. Management should establish procedures and monitor compliance with those procedures to ensure that the procedures around move out tenants are in accordance with guidelines specified by federal regulations. Action Taken: Management is aware of the finding and condition that allowed for the noncompliance. Management noted that the property was sold subsequent to period end and that they have informed the new owner of the potential tenant file issues.

View Audit 352915

Finding 554321 (2024-001)

Material Weakness 2024

Tcb Pedestal Gardens LLC

MA

HUD Housing Programs Eligibility Material Weakness

Finding 2024-001 - Eligibility - Material Weakness Recommendation: We recommend that management reviews its internal controls over obtaining and maintaining tenant file documentation to ensure compliance with eligibility requirements. Management should establish procedures and monitor compliance wit...

Finding 2024-001 - Eligibility - Material Weakness Recommendation: We recommend that management reviews its internal controls over obtaining and maintaining tenant file documentation to ensure compliance with eligibility requirements. Management should establish procedures and monitor compliance with those procedures to ensure that the determination of tenant eligibility and the maintenance of lease files are in accordance with guidelines specified by federal regulations. Action Taken: Management is aware of the finding and condition that allowed for the noncompliance. Management noted that the property was sold subsequent to period end and that they have informed the new owner of the potential tenant file issues.

View Audit 352915

Finding 554316 (2024-003)

Material Weakness 2024

YWCA West Central Michigan

MI

Cash Management Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

The YWCA will implement the following changes in its accounting procedures: 1. Journal entries will be drafted by finance staff and reviewed by the CFO prior to being posted to the general ledger. CFO will post journal entry transactions in the accounting system after documentation is reviewed. 2. ...

The YWCA will implement the following changes in its accounting procedures: 1. Journal entries will be drafted by finance staff and reviewed by the CFO prior to being posted to the general ledger. CFO will post journal entry transactions in the accounting system after documentation is reviewed. 2. Payroll registers will be reviewed by the CFO each payroll. The end-of-month payroll entry (which encompasses all the payroll entries for the month) will be reviewed by the CFO prior to being uploaded to the MIP accounting software. 3. All invoices will be approved by the appropriate program director and account distribution will be reviewed by the CFO or Director of Grants/Compliance prior to entry into the accounts payable system. 4. Percentages used to allocate expenses across grants will be reviewed and updated annually at the beginning of the fiscal year. The allocation will be approved by the CEO. 5. Matching amounts for grants will be tracked and documented with supporting documentation saved in the appropriate folder within the Finance SharePoint folder.

View Audit 352907

Finding 554306 (2024-004)

Material Weakness 2024

YWCA West Central Michigan

MI

Questioned Costs Period of Performance Allowable Costs / Cost Principles

The YWCA will implement the following changes in its accounting procedures. 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The C...

The YWCA will implement the following changes in its accounting procedures. 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The CFO will review the month and year noted by the Staff Accountant prior to entry into accounts payable.

View Audit 352907 Questioned Costs: $1

Finding 554301 (2024-001)

Material Weakness 2024

Western Illinois Area Agency on Aging

IL

Internal Control / Segregation of Duties Material Weakness Reporting

Aging Cluster – Assistance Listing Numbers: 93.044, 93.045, and 93.053 Recommendation: We recommend the Agency implement an internal control to have a documented review of the reports by a person independent of the preparer of the report Explanation of disagreement with audit finding: There is no di...

Aging Cluster – Assistance Listing Numbers: 93.044, 93.045, and 93.053 Recommendation: We recommend the Agency implement an internal control to have a documented review of the reports by a person independent of the preparer of the report Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: The Agency will review its processes to ensure an internal control is implemented. Name of the contact person responsible for corrective action: Tony Vermazen, Fiscal Manager Planned completion date for corrective action plan: Fiscal Year 2025

View Audit 352904

Finding 554110 (2024-008)

Material Weakness 2024

Tahoe Douglas Fire Protection District

NV

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Finding 2024-008 U.S. Department of Interior Direct award and pass-through Tahoe Resource Conservation District Southern Nevada Public Land Management, 15.235 Finding Summary: The personnel costs charged to grant awards were underbilled due to using an average rate for a quarter of reporting. In add...

Finding 2024-008 U.S. Department of Interior Direct award and pass-through Tahoe Resource Conservation District Southern Nevada Public Land Management, 15.235 Finding Summary: The personnel costs charged to grant awards were underbilled due to using an average rate for a quarter of reporting. In addition, an annual burdened crew rate spreadsheet was used that was not updated when individuals received salary increases. Responsible Individuals: Scott Lindgren, Fire Chief, Tahoe Douglas Fire Protection District Keegan Schafer, Wildland Fire & Fuels Division Chief, Tahoe Douglas Fire Protection District Carrie Nolting, Finance Manager, Tahoe Douglas Fire Protection District Corrective Action Plan: The district is planning to find a solution utilizing the UKG payroll software to pull up to date salary information to be utilized in conjunction with the burdened crew rate schedule to make sure the appropriate rates are being billed to the grant. Anticipated Completion Date: Ongoing

View Audit 352768

Finding 554094 (2024-004)

Material Weakness 2024

Red River Valley Community Action

ND

Reporting Material Weakness § 200.512

Contact Person Jacqueline Hasset Corrective Action Plan Management agrees with the recommendation and will work to ensure timely audits are completed in the future. Completion Date Red River Valley Community Action will implement the plan in 2025.

View Audit 352759

Finding 554040 (2024-003)

Material Weakness 2024

St. Joseph County Transportation Authority

MI

Allowable Costs / Cost Principles Material Weakness

March 31, 2025 CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings, as noted in the St. Joseph County Transportation Authority (the “Authority”), Single Audit report for the year ended September 30, 2024, and c...

March 31, 2025 CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings, as noted in the St. Joseph County Transportation Authority (the “Authority”), Single Audit report for the year ended September 30, 2024, and corrective actions to be completed. Finding 2024-003 - Supporting Documentation and Review and Approval for Federal Expenditures Auditor Description of Condition and Effect. Management is responsible for verifying that federal expenditures are in compliance with allowable costs and allowable activities. The Authority had instances during Accounts Payable, Payroll, and Journal Entry testing where documentation of expenditures lacked evidence of review by senior management. As a result of this condition, the Authority is exposed to an increased risk of errors or misstatements in financial records related to the federal funds. Auditor Recommendation. The Authority should implement procedures for the independent review and approval by management over all journal entries, accounts payable, and payroll, related to federal funds. Corrective Action. We concur with the recommendation and will continue to seek out possibilities to further strengthen our internal control. Responsible Person: Allen Balog, Executive Director Anticipated Completion Date: September 30, 2025

View Audit 352668

Finding 554036 (2024-008)

Material Weakness 2024

Neighborworks Housing Services of Pueblo, Inc.

CO

Internal Control / Segregation of Duties Material Weakness Reporting

Finding Number: 2024-008 Year-end Bank Reconciliations Planned Corrective Action: Part of CLA’s role will be to provide an additional layer of internal control through monthly review of workpapers and reconciliations prepared by NWSOCO staff. Additionally, CLA is mentoring the CFO to help with her p...

Finding Number: 2024-008 Year-end Bank Reconciliations Planned Corrective Action: Part of CLA’s role will be to provide an additional layer of internal control through monthly review of workpapers and reconciliations prepared by NWSOCO staff. Additionally, CLA is mentoring the CFO to help with her professional development and management of the finance function. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025

View Audit 352642

Finding 554035 (2024-007)

Material Weakness 2024

Neighborworks Housing Services of Pueblo, Inc.

CO

Internal Control / Segregation of Duties Material Weakness Reporting

Finding Number: 2024-007 Restricted Grants and Contributions Planned Corrective Action: The software has the ability to support our Compliance Officer and Financial Compliance Coordinator in tracking and maintaining all grant-related transactions to ensure we are upholding compliance with our granto...

Finding Number: 2024-007 Restricted Grants and Contributions Planned Corrective Action: The software has the ability to support our Compliance Officer and Financial Compliance Coordinator in tracking and maintaining all grant-related transactions to ensure we are upholding compliance with our grantors. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025

View Audit 352642

Finding 554034 (2024-006)

Material Weakness 2024

Neighborworks Housing Services of Pueblo, Inc.

CO

Internal Control / Segregation of Duties Material Weakness Reporting

Finding Number: 2024-006 Due To/Due from Accounts Not Reconciled Timely Planned Corrective Action: The software will also process the due to/from transactions between multiple entities that are automative and will record the due to/from entry once a transaction that is related to multiple entities i...

Finding Number: 2024-006 Due To/Due from Accounts Not Reconciled Timely Planned Corrective Action: The software will also process the due to/from transactions between multiple entities that are automative and will record the due to/from entry once a transaction that is related to multiple entities is entered into the system. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025

View Audit 352642

Finding 554033 (2024-005)

Material Weakness 2024

Neighborworks Housing Services of Pueblo, Inc.

CO

Internal Control / Segregation of Duties Material Weakness Reporting

Finding Number: 2024-005 Lack of Separate Cash Accounts for Southern Colorado Community Lending Planned Corrective Action: The implementation of our new accounting software, Sage Intacct, will automate intercompany transactions. Additionally, management intends to review all bank accounts, consolida...

Finding Number: 2024-005 Lack of Separate Cash Accounts for Southern Colorado Community Lending Planned Corrective Action: The implementation of our new accounting software, Sage Intacct, will automate intercompany transactions. Additionally, management intends to review all bank accounts, consolidate or add accounts, as appropriate, and settle intercompany balances in a timely manner in fiscal year 2024-2025. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 08/01/2025

View Audit 352642

Finding 554032 (2024-004)

Material Weakness 2024

Neighborworks Housing Services of Pueblo, Inc.

CO

Material Weakness Reporting Internal Control / Segregation of Duties

Finding Number: 2024-004 Separate Trial Balances Planned Corrective Action: The new accounting software is more complex and can maintain the growth of the organization. Sage Intacct has the functionality to operate and maintain multiple sets of books. Currently NWSOCO has 3 entities that will be sep...

Finding Number: 2024-004 Separate Trial Balances Planned Corrective Action: The new accounting software is more complex and can maintain the growth of the organization. Sage Intacct has the functionality to operate and maintain multiple sets of books. Currently NWSOCO has 3 entities that will be separated and will be able to pull a trial balance for each entity. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025

View Audit 352642

Finding 554031 (2024-003)

Material Weakness 2024

Neighborworks Housing Services of Pueblo, Inc.

CO

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Material Weakness

Finding Number: 2024-003 Real Estate Held for Sale and Development Tracking Planned Corrective Action: NWSOCO is in the process of implementing a new accounting software named Sage Intacct. This software has the capability to track and manage all transactions to help with the balancing of all real e...

Finding Number: 2024-003 Real Estate Held for Sale and Development Tracking Planned Corrective Action: NWSOCO is in the process of implementing a new accounting software named Sage Intacct. This software has the capability to track and manage all transactions to help with the balancing of all real estate held for sale transactions to the general ledger. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025

View Audit 352642

Finding 554030 (2024-002)

Material Weakness 2024

Neighborworks Housing Services of Pueblo, Inc.

CO

Internal Control / Segregation of Duties Material Weakness Reporting

Finding Number: 2024-002 Lack of a Formal Process to Identify and Evaluate Loan Impairment Planned Corrective Action: To reduce the risk of misstatement and inadequate loan loss reserves, NWSOCO has worked with the lending board to develop a tool for evaluating loan impairment that considers the del...

Finding Number: 2024-002 Lack of a Formal Process to Identify and Evaluate Loan Impairment Planned Corrective Action: To reduce the risk of misstatement and inadequate loan loss reserves, NWSOCO has worked with the lending board to develop a tool for evaluating loan impairment that considers the delinquency of the loan, the value of collateral, and the cost of sale of secured collateral. This document will be used going forward when considering action to be taken on delinquent loans. NWSOCO`s lending guidelines and policies state that the Southern Colorado Community Lending (SCCL) Board of Directors will review all delinquent loans monthly and will make the recommendation on the action that NWSoCo will take to rectify delinquent loans. Furthermore, the SCCL Board will review and create new loss projections based on the current expected credit loss (CECL) model as required under ASU 2016-13. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025

View Audit 352642

Finding 554029 (2024-001)

Material Weakness 2024

Neighborworks Housing Services of Pueblo, Inc.

CO

Internal Control / Segregation of Duties Material Weakness Reporting

Finding Number: 2024-001 Monthly Reconciliation and Closing Procedures Planned Corrective Action: NeighborWorks Southern Colorado (NWSOCO) with the support of our new CFO consulting firm, CLA Connect, is improving the year- and month-end reconciliation process in several ways. The firm brings in spe...

Finding Number: 2024-001 Monthly Reconciliation and Closing Procedures Planned Corrective Action: NeighborWorks Southern Colorado (NWSOCO) with the support of our new CFO consulting firm, CLA Connect, is improving the year- and month-end reconciliation process in several ways. The firm brings in specialized expertise with a fresh perspective to help identify inefficiencies and implement new processes and best practices moving forward. The new processes will streamline our workflows, ensuring all financial transactions are recorded and reconciled promptly for months and years end. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025

View Audit 352642

Finding 553977 (2024-004)

Material Weakness 2024

Desert Aids Project, Inc.

CA

Questioned Costs Special Tests & Provisions Eligibility

Department of Housing and Urban Development Federal Financial Assistance Listing #93.224 and #93.527 Community Health Center Cluster Special Tests and Provision – Material Weakness in Internal Control over Compliance and Noncompliance Finding Summary Health centers must prepare and apply a sliding f...

Department of Housing and Urban Development Federal Financial Assistance Listing #93.224 and #93.527 Community Health Center Cluster Special Tests and Provision – Material Weakness in Internal Control over Compliance and Noncompliance Finding Summary Health centers must prepare and apply a sliding fee discount schedule (Sliding Fee Discounts) so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Internal controls in place did not ensure that the sliding fee discount was not given until all income verification was obtained. Or in cases where the sliding fee discount was given pending income verification, the income verification was not completed which resulted in sliding fee discounts being given without adequate support. Responsible Individuals Nedy Terrazas, Assoc COO, Simon Bahta, EPIC EHR Mgr and Briana Renner, CFO Status Management of DAP Health, Inc. has policies and procedures in place which require the completion of the income verification and obtaining the necessary information for the sliding fee discount prior to a sliding fee discount being given. However, with the acquisition of the new clinics, the policies and procedures already in place were not being followed appropriately at all clinics. Management has had staff complete additional training and provided education to explain why the sliding fee discounts cannot be given until a completed file, including income verification support, is obtained. Anticipated Completion Date June 30, 2025

View Audit 352630 Questioned Costs: $1

Finding 553975 (2024-003)

Material Weakness 2024

Desert Aids Project, Inc.

CA

Allowable Costs / Cost Principles Material Weakness Reporting

Department of Housing and Urban Development Federal Financial Assistance Listing #93.224 and #93.527 Community Health Center Cluster Reporting – Material Weakness in Internal Control over Compliance Finding Summary Certain tables within the Universal Data System (UDS) Report did not reconcile to DAP...

Department of Housing and Urban Development Federal Financial Assistance Listing #93.224 and #93.527 Community Health Center Cluster Reporting – Material Weakness in Internal Control over Compliance Finding Summary Certain tables within the Universal Data System (UDS) Report did not reconcile to DAP Health, Inc. supporting information. The tables that did not reconcile to the supporting information include Table 4, Selected Patient Characteristics, and Table 5, Staffing and Utilization. Table 4 reports the total number of patients seen while Table 5 reports the number of clinic visits by the various types of providers. The primary causes of the differences were due to DAP Health, Inc. acquiring a large entity during the year which used a different Electronic Health Record System. The combination of bringing together information from two different systems caused the reporting to be more complicated. In addition, certain supporting documentation used to prepare the UDS report was not maintained. The review process for the UDS report was also not functioning properly. Responsible Individuals Rigo Garcia, Analytics Manager and Bill Lee, Director of Information Management Status Management of DAP Health, Inc. has already converted the 25 acquired clinics to the DAP Health, Inc. Electronic Health System, which streamlined the process for the preparation of the UDS Report for the calendar year ending December 31, 2024. In addition, management has implemented new procedures requiring supporting documentation to be maintained. Management has also implemented a formalized review procedure for the UDS Report prior to submission. Anticipated Completion Date March 31, 2025

View Audit 352630

Finding 553974 (2024-002)

Material Weakness 2024

Desert Aids Project, Inc.

CA

HUD Housing Programs Material Weakness Reporting

Department of Housing and Urban Development Federal Financial Assistance Listing #14,421 Housing Opportunities for Person with AIDS (HOPWA) Reporting – Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary Internal controls were not in place to ensure that ...

Department of Housing and Urban Development Federal Financial Assistance Listing #14,421 Housing Opportunities for Person with AIDS (HOPWA) Reporting – Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary Internal controls were not in place to ensure that the monthly expenditure information that was summarized and used to prepare the Consolidate Annual Performance and Evaluation Report (Consolidated APR/CAPER) was reconciled to the general ledger which led to differences between the expenditures reported in the Consolidated APR/CAPER and the actual expenditures reflected in the general ledger. In addition, internal controls were not in place to ensure review of the supporting documentation and the Consolidated APR/CAPER prior to submission. Responsible Individuals Monica Atchison, Housing Manager, and JW Guay, Grants Accounting Manager Status Management of DAP Health, Inc. has already corrected the reports and submitted updated reports to the granting agency. We have also implemented additional procedures to review program required reporting between Program and Finance Leadership to ensure amounts reported reconcile to the general ledger prior to submission. Anticipated Completion Date March 31, 2025

View Audit 352630

Corrective Action Plans

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