Corrective Action Plans

Finding 503690 (2023-005)

Material Weakness 2023

NE

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

Views of Responsible Officials The Organization agrees with this finding. Corrective Action Plan The Organization has strengthened its internal controls over payroll transactions in order to comply with laws, regulations, and grant agreements. Additionally, the pass-through entity has increased its ...

Views of Responsible Officials The Organization agrees with this finding. Corrective Action Plan The Organization has strengthened its internal controls over payroll transactions in order to comply with laws, regulations, and grant agreements. Additionally, the pass-through entity has increased its documentation requirements which helps the Organization ensure that it possesses compliant payroll documentation. Further, the Organization plans to review its personnel files to ensure that adequate documentation exists to support approved rates of pay. Name(s) of Responsible Individuals Lacy Kimes, Board President Anticipated Completion Date Partially implemented. Personnel file review anticipated completion December 31, 2024.

View Audit 325904 Questioned Costs: $1

Finding 503689 (2023-004)

Material Weakness 2023

North Fork Area Transit

NE

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.447

Views of Responsible Officials The Organization agrees with this finding. Corrective Action Plan The Organization has strengthened its internal controls over non-payroll transactions such that all expenditures can be properly explained with supporting documentation, and all expenditures are reviewed...

Views of Responsible Officials The Organization agrees with this finding. Corrective Action Plan The Organization has strengthened its internal controls over non-payroll transactions such that all expenditures can be properly explained with supporting documentation, and all expenditures are reviewed and approved prior to payment. Additionally, the Organization only submits expenditures for reimbursement that have been paid. While the Office of Management and Budget allows the reimbursement of expenditures that have been incurred, the pass-through entity will only reimburse expenditures that have been paid. Name(s) of Responsible Individuals Lacy Kimes, Board President Anticipated Completion Date Already implemented.

View Audit 325904 Questioned Costs: $1

Finding 503673 (2023-001)

Material Weakness 2023

Public Defender Association

WA

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320 § 200.326

Material weakness in internal control over compliance with procurement procedures meeting the requirements of 2 CFR Part 200. Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: Action steps Who At least quarterly program level re...

Material weakness in internal control over compliance with procurement procedures meeting the requirements of 2 CFR Part 200. Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: Action steps Who At least quarterly program level review of budget vs. actuals to discuss trends, variances, potential errors in coding of transaction Finance Team and Executive Directors At least quarterly review of admin costs, to review for trends against budget and errors in classification of transactions Finance Team and Executive Directors Adjust cadence /deadlines for balance sheet reconciliations and incorporate Finance Director level review. Ensure adjustments are made in a timely manner. Finance Team Email weekly cash deposit report for Executive Directors and Finance Director to review for proper classification in the general ledger Finance Team and Executive Directors Streamline key processes which will allow finance team the time and flexibility to analyze and strategize and get ahead of firedrills; this will allow them to understand the story that the numbers are telling. Finance Team Continue to document procedures. This will ensure proper backup when team members are out due to vacation or illness. Comprehensive, documented procedures are the teams bench strength. Finance Team Ensure all transaction in the general ledger have proper backup to ensure understanding of underlying transaction Finance Team Anticipated Completion Date: End of 2024 Name(s) of the Contact Person(s) Responsible for Corrective Action: Barbara Donohue, Director of Finance Lisa Daugaard and Tara Moss, Co-Executive Directors

View Audit 325875 Questioned Costs: $1

Finding 503600 (2023-002)

Material Weakness 2023

Safequest Solano, Inc.

CA

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.512

SafeQuest Solano will implement stronger internal controls and procedures to ensure timely submission of the DCF. This will include designating a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensu...

SafeQuest Solano will implement stronger internal controls and procedures to ensure timely submission of the DCF. This will include designating a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, SafeQuest Solano will provide training to relevant staff on the importance of meeting federal compliance requirements. SafeQuest Solano has already implemented a new database system.

View Audit 325788 Questioned Costs: $1

Finding 503599 (2023-001)

Material Weakness 2023

Safequest Solano, Inc.

CA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

SafeQuest Solano will revise its procedures for recording expenditures to ensure compliance with Uniform Guidance, particularly with regard to the timing of expense recognition. SafeQuest Solano will implement controls that prevent expenditure from being recorded before the related checks are cashed...

SafeQuest Solano will revise its procedures for recording expenditures to ensure compliance with Uniform Guidance, particularly with regard to the timing of expense recognition. SafeQuest Solano will implement controls that prevent expenditure from being recorded before the related checks are cashed. Accounting staff will receive additional training on these requirements and consider implementing periodic internal reviews to ensure ongoing compliance.

View Audit 325788 Questioned Costs: $1

Finding 503597 (2023-003)

Material Weakness 2023

Otwell Ruritan Senior Housing, Inc.

IN

Questioned Costs

Finding No. 2023-003 A. Comments on the Finding and Each Recommendation: Management agrees with the finding. Management also agrees with the recommendation of ensuring the organization utilizes staff with appropriate experience to perform the duties of managing an RD project. B. Action Taken or Plan...

Finding No. 2023-003 A. Comments on the Finding and Each Recommendation: Management agrees with the finding. Management also agrees with the recommendation of ensuring the organization utilizes staff with appropriate experience to perform the duties of managing an RD project. B. Action Taken or Planned on the Finding: The Organization hired an experienced management company to perform managerial duties in June 2023. The management company will help ensure tenant income certifications are completed and are properly maintained in accordance with RD requirements.

View Audit 325767 Questioned Costs: $1

Finding 503596 (2023-002)

Material Weakness 2023

Otwell Ruritan Senior Housing, Inc.

IN

Questioned Costs

Finding No. 2023-002 C. Comments on the Finding and Each Recommendation: Management agrees with the finding. Management also agrees with the recommendation of ensuring the organization utilizes staff with appropriate experience to perform the duties of managing an RD project. D. Action Taken or Plan...

Finding No. 2023-002 C. Comments on the Finding and Each Recommendation: Management agrees with the finding. Management also agrees with the recommendation of ensuring the organization utilizes staff with appropriate experience to perform the duties of managing an RD project. D. Action Taken or Planned on the Finding: The Organization hired an experienced management company to perform managerial duties in June 2023. The management company will help ensure financial reports are submitted on a timely basis.

View Audit 325767 Questioned Costs: $1

Finding 503582 (2023-003)

Material Weakness 2023

Coalition on Homelessness and Housing in Ohio

OH

Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

Finding Reference Number: 2023-003 Name of Responsible Person: Amy Reigel, Executive Director Reporting Views of Responsible Officials: We concur that there is no process in place to track that program income is expended prior to drawing on the federal grants. Concur or Do Not Concur with this Findi...

Finding Reference Number: 2023-003 Name of Responsible Person: Amy Reigel, Executive Director Reporting Views of Responsible Officials: We concur that there is no process in place to track that program income is expended prior to drawing on the federal grants. Concur or Do Not Concur with this Finding: Concur Agree or Disagree with Auditor Recommendations: Agree Completion Date or Proposed Completion Date: December 31, 2024 Actions Taken or Planned on this Finding: COHHIO's chart of accounts / financial management system will be updated to track the expenditure of program income in separate accounts.

View Audit 325755 Questioned Costs: $1

Finding 503579 (2023-002)

Material Weakness 2023

Coalition on Homelessness and Housing in Ohio

OH

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding Reference Number: 2023-002 Name of Responsible Person: Amy Reigel, Executive Director Reporting Views of Responsible Officials: We concur that multiple grants are being tracked in the same accounts making it difficult to determine if the expenditures billed to the specific federal award to ...

Finding Reference Number: 2023-002 Name of Responsible Person: Amy Reigel, Executive Director Reporting Views of Responsible Officials: We concur that multiple grants are being tracked in the same accounts making it difficult to determine if the expenditures billed to the specific federal award to were charged to the grants in the period of performance. Concur or Do Not Concur with this Finding: Concur Agree or Disagree with Auditor Recommendations: Agree Completion Date or Proposed Completion Date: December 31, 2024 Actions Taken or Planned on this Finding: COHHIO's chart of accounts / financial management system will be updated to track each grant in a separately.

View Audit 325755 Questioned Costs: $1

Finding 503577 (2023-001)

Material Weakness 2023

Telfair County Board of Education

GA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303

FA 2023-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Fed...

FA 2023-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Federal Communications Commission Pass-Through Entity: Direct Assistance Listing Number and Title: COVID-19 - 32.009 - Emergency Connectivity Fund Program Federal Award Number: N/A Questioned Costs: 258005 Prior Year Finding: FA 2022-01 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Emergency Connectivity Fund program. Corrective Action Plans: Management will continue to ensure federal fund program guidelines and Board-approved polices and procedures are followed. Estimated Completion Date: Ongoing Contact Person: Kyla M. Milton, Finance Director Telephone: 229-868-5661 Email: kmilton@telfairschools.org

View Audit 325731 Questioned Costs: $1

Finding 503389 (2023-013)

Material Weakness 2023

Grant County

NM

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403 § 200.430

Views of Responsible Officials and Planned Corrective Action - The County will create a documented process in the new policy and procedures manual for federal guidelines and charging of administrative costs for documented time spent on grants with supporting calculations will be documented for clari...

Views of Responsible Officials and Planned Corrective Action - The County will create a documented process in the new policy and procedures manual for federal guidelines and charging of administrative costs for documented time spent on grants with supporting calculations will be documented for clarity and consistency. Responsible Official - Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Completion Date -November 2024.

View Audit 325543 Questioned Costs: $1

Finding 503386 (2023-010)

Material Weakness 2023

Grant County

NM

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.320

Views of Responsible Officials and Planned Corrective Action - Our Chief Procurement Officer has been trained on entering into covered transactions and the requirement to check for any suspension or debarment by vendors in SAM.gov. The County will also maintain quotations for items over the micro-pu...

Views of Responsible Officials and Planned Corrective Action - Our Chief Procurement Officer has been trained on entering into covered transactions and the requirement to check for any suspension or debarment by vendors in SAM.gov. The County will also maintain quotations for items over the micro-purchase threshold. This will be a documented process in the new policy and procedures manual for federal guidelines for Commission approval in November 2024. Responsible Official -Andrea Montoya, Deputy County Manager, and Robert Placencio, Finance Director Timeline and Estimated Completion Date - Resolved.

View Audit 325543 Questioned Costs: $1

Finding 503385 (2023-009)

Material Weakness 2023

Grant County

NM

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.320

Views of Responsible Officials and Planned Corrective Action - The County has written Policy and Procedures to be reviewed by the commission in November 2024 for approval. Responsible Official -Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Comp...

Views of Responsible Officials and Planned Corrective Action - The County has written Policy and Procedures to be reviewed by the commission in November 2024 for approval. Responsible Official -Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Completion Date -November 2024.

View Audit 325543 Questioned Costs: $1

Finding 503374 (2023-003)

Material Weakness 2023

Housing Authority of the City of Brownwood, Texas

TX

Questioned Costs Procurement, Suspension & Debarment

Response: Procedures have been changed to require Board of Commissioner’s approval for purchases over $50,000. Purchases under the $50,000 threshold can be procured as long as the items have been approved in the operating budget by the Board of Commissioners. At the beginning of the fiscal year o...

Response: Procedures have been changed to require Board of Commissioner’s approval for purchases over $50,000. Purchases under the $50,000 threshold can be procured as long as the items have been approved in the operating budget by the Board of Commissioners. At the beginning of the fiscal year or Capital Fund Award, items projected to cost more than the approved procurement limits in the aggregate will be bid out as required by the procurement policy. Bid proposals and purchase orders will be completed before the actual purchase providing a detailed level of work required including materials to be used. All Purchases will be tracked, whether through the use of a purchase order or a procurement action. In addition, we have scheduled a detailed procurement training session to aid in our verification of the procurement regulations

View Audit 325533 Questioned Costs: $1

Finding 503326 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Passaic

NE

Questioned Costs HUD Housing Programs Significant Deficiency

Finding 2023-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Choice Vouchers Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Signi...

Finding 2023-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Choice Vouchers Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: HQS Inspections. Per the Authority's HCV Admin Plan, the PHA must inspect the unit leased to a family at least annually to determine if the unit meets HQS standards and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). These inspection reports are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management there were inspection reports that were unavailable for examination at the time of audit. Context: Of a sample size of thirty-two (32) units, four (4) units did not have annual HQS inspections performed timely. Our sample size is statistically valid. Known Questioned Costs: $2,249 Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the significant deficiency in the Section 8 Housing Choice Vouchers Program and will implement internal control procedures that will ensure compliance with federal regulations. Joanna Lara, Director of Housing Administration is responsible for ensuring proper internal controls are in place to prevent significant deficiencies and material weaknesses from occurring by December 31, 2024.

View Audit 325464 Questioned Costs: $1

Finding 503278 (2023-001)

None 2023

Wingo Elderly Housing Corporation D/b/a Locust Ridge Apartments

KY

Questioned Costs Cash Management HUD Housing Programs

Management will deposit required amounts.

View Audit 325367 Questioned Costs: $1

Finding 503177 (2023-005)

Material Weakness 2023

Wallowa Resources, Inc.

OR

Questioned Costs Subrecipient Monitoring Material Weakness

2023-005: U.S. Department of Agriculture - Soil and Water Conservation - Assistance Listing #10.902 Reporting: Material Weakness in Internal Control over Compliance and Material Non-Compliance Finding Summary: Due to an error with the online submission portal, Wallowa Resources was unable to submit...

2023-005: U.S. Department of Agriculture - Soil and Water Conservation - Assistance Listing #10.902 Reporting: Material Weakness in Internal Control over Compliance and Material Non-Compliance Finding Summary: Due to an error with the online submission portal, Wallowa Resources was unable to submit the required information to FSRS. Corrective Action Pan: USDA fixed the online submission portal in September 2024, and Wallowa Resources immediately submitted the required information to FSRS. Wallowa Resources will ensure that any future obligations to first-tier subrecipients will be reported via FSRS in a timely manner. Responsible Individual(s): Joni Maasdam, Finance Manager. Anticipated Completion Date: Completed September 2024.

View Audit 325232 Questioned Costs: $1

Finding 503158 (2023-008)

Material Weakness 2023

City of Auburn, Maine

ME

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.307

Management Response/Corrective Action Plan: The Community Development and Finance Departments acknowledge that EN funds were drawn when it appeared that PI funds were available. The finding was partly influenced by the nature of first quarter draws and the need to record prior year expenses. We ha...

Management Response/Corrective Action Plan: The Community Development and Finance Departments acknowledge that EN funds were drawn when it appeared that PI funds were available. The finding was partly influenced by the nature of first quarter draws and the need to record prior year expenses. We have corrected the discrepancy and to address this in the future, we plan to implement a balance sheet account to better track PI balances and expenditures.

View Audit 325183 Questioned Costs: $1

Finding 503085 (2023-004)

Material Weakness 2023

Kenneth Young Center

IL

Questioned Costs Reporting § 200.512

Audit Recommendation: Management should put controls in place over the preparation and review of the schedule of federal expenditures of federal awards to ensure that only (and all) federal expenditures are included. Planned Corrective Actions: The Organization has reorganized and expanded the in...

Audit Recommendation: Management should put controls in place over the preparation and review of the schedule of federal expenditures of federal awards to ensure that only (and all) federal expenditures are included. Planned Corrective Actions: The Organization has reorganized and expanded the internal finance team to allow for more capacity to prepare an accurate SEFA and to provide requested audit documentation in a timely manner. The Organization accepts the recommendation. Anticipated Completion Date: Close of fiscal year 2024 Contact Person: Steven Gaydos, Chief Financial Officer

View Audit 325099 Questioned Costs: $1

Finding 503084 (2023-001)

Material Weakness 2023

Kenneth Young Center

IL

Questioned Costs Internal Control / Segregation of Duties

Audit Recommendation: Procedures should be implemented requiring the review of all documentation for all employees who charge time to federal programs. Planned Corrective Actions: The Organization will review its payroll documentation procedures to make the appropriate changes and dedicate staff...

Audit Recommendation: Procedures should be implemented requiring the review of all documentation for all employees who charge time to federal programs. Planned Corrective Actions: The Organization will review its payroll documentation procedures to make the appropriate changes and dedicate staffing to perform these procedures. Anticipated Completion Date: Close of fiscal year 2024 Contact Person: Steven Gaydos, Chief Financial Officer

View Audit 325099 Questioned Costs: $1

Finding 503069 (2023-004)

Material Weakness 2023

Point of Freedom

OH

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.516

Finding 2023-004 Adequate Allowable Cost Documentation As indicated in the 2022 POFCAP response to Finding 2022-003, and as reiterated herein, POF began to implement additional internal control procedures and practices effective July 1, 2024, to ensure that underlying cost documentation is adequate...

Finding 2023-004 Adequate Allowable Cost Documentation As indicated in the 2022 POFCAP response to Finding 2022-003, and as reiterated herein, POF began to implement additional internal control procedures and practices effective July 1, 2024, to ensure that underlying cost documentation is adequate, reasonable, and complete in accordance with 2 CFR Part 200 Subpart E and other regulatory requirements. More specifically, vendor invoices as of that date and related supporting documents such as weekly meeting reports and sign-in sheets are being scanned and retained electronically. As in 2022, the contact information from the 2023 weekly reports was transmitted to either Wright State University or The Ohio State University for data mining purposes. On July 22, 20224, the POF Board of Directors unanimously adopted the POF Record Retention Policy, as recommended by the auditors. The Board also unanimously adopted a Code of Conduct along with Conflict of Interest, and Whistleblower policies as further evidence of their commitment to instituting policies and procedures designed to strengthen internal controls and comply with federal regulations. Questioned Cost Totaling $19,179 Effective July 1, 2024, POF's new internal control policies, and procedures will eliminate or drastically reduce future discrepancies of this nature.

View Audit 325057 Questioned Costs: $1

Finding 503062 (2023-004)

None 2023

Breakthrough Charter School

AL

Questioned Costs Procurement, Suspension & Debarment § 200.320

Implementation of plan of action - Management will review its procurement policies to ensure that the School complies with 2 CFR 200.320 of the Uniform Guidance. Implementation date - Anticipated completion October 15, 2024. Persons responsible for the implementation - The Board of Directors and H...

Implementation of plan of action - Management will review its procurement policies to ensure that the School complies with 2 CFR 200.320 of the Uniform Guidance. Implementation date - Anticipated completion October 15, 2024. Persons responsible for the implementation - The Board of Directors and Head of School.

View Audit 325032 Questioned Costs: $1

Finding 503060 (2023-002)

None 2023

Breakthrough Charter School

AL

Questioned Costs Special Tests & Provisions

Implementation of plan of action - Management will review its policies and procedures ensuring proper documentation is collected to satisfy requirements to comply with 34 CFR section 222.196(a) of the Uniform Guidance. Implementation date - Anticipated completion October 15, 2024. Persons responsib...

Implementation of plan of action - Management will review its policies and procedures ensuring proper documentation is collected to satisfy requirements to comply with 34 CFR section 222.196(a) of the Uniform Guidance. Implementation date - Anticipated completion October 15, 2024. Persons responsible for the implementation - The Board of Directors and Head of School.

View Audit 325032 Questioned Costs: $1

Finding 502913 (2023-002)

Material Weakness 2023

Lowcountry Community Action Agency, Inc.

SC

Questioned Costs Reporting

The payroll procedures in place for processing payroll and paying liabilities will be reviewed and adjusted to correct the misstatement of payroll expenses and avoid overpayment of liabilities. Additionally, the Agency has initiated a request to recover the overpayments to the South Carolina Departm...

The payroll procedures in place for processing payroll and paying liabilities will be reviewed and adjusted to correct the misstatement of payroll expenses and avoid overpayment of liabilities. Additionally, the Agency has initiated a request to recover the overpayments to the South Carolina Department of Employment and Workforce. The overpayments have been applied quarterly starting with the filing of the quarter ended September 30, 2023 and will continue through future filings until the overpayments reach a zero balance.

View Audit 324905 Questioned Costs: $1

Finding 502898 (2023-002)

Significant Deficiency 2023

Ashtabula Metropolitan Housing Authority

OH

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment § 200.403

We are aware of the findings from the report and we will take the necessary steps to mitigate the issues.

View Audit 324839 Questioned Costs: $1

Corrective Action Plans

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