Corrective Action Plans

Finding 516962 (2024-002)

Material Weakness 2024

IL

Questioned Costs HUD Housing Programs Eligibility

Finding 2024·002 - Low Rent Public Housing Tenant Files - Eligibility- Rent Calculations Noncompliance & Material Weakness Low Rent Public Housing-ALN #14.850 Corrective Action Plan: 1) SCCHA plans to engage ap industry consultant to assess its internal processes and procedures concerning eligibilit...

Finding 2024·002 - Low Rent Public Housing Tenant Files - Eligibility- Rent Calculations Noncompliance & Material Weakness Low Rent Public Housing-ALN #14.850 Corrective Action Plan: 1) SCCHA plans to engage ap industry consultant to assess its internal processes and procedures concerning eligibility and tenant rent calculations, particularly focusing on the computation of adjusted annual income, to enhance accuracy and streamline the overall process. 2) The Compliance & Integrity Coordinator will examine the audited files and conduct individual meetings with each team member to discuss any identified errors, as well as to clarify the procedures and policies that contribute to the recurrence of these mistakes. The Compliance Officer, the employee, and the Program Director will sign the documentation, which will be added to the employee's file. 3) Monthly peer-to-peer audits will be conducted, accompanied by a staff meeting to collectively review identified errors. This approach aims to facilitate continuous training and encourages active participation from all staff members, enhancing their understanding of the errors. 4) SCCHA has strengthened its disciplinary measures to identify staff members who may lack the motivation or capability to meet the requirements of the role. If a staff member fails to maintain consistently successful audits of files for three consecutive months of 80% or above, a 90-day improvement plan will be initiated. Anticipated Completion Date: June 30, 2025 1. Within six months 2. On-going. 3. On-going. 4. On-going. Persons Responsible: Vera Jones, Executive Director Meisha Kerby, Director of Asset Management Suellen Riley-Keen, Program Integrity & Compliance Coordinator

View Audit 334861 Questioned Costs: $1

Finding 516913 (2024-002)

Significant Deficiency 2024

West Palm Beach Housing Authority

FL

HUD Housing Programs Questioned Costs Allowable Costs / Cost Principles

Moving to Work Demonstration Program -Assistance Listing No. 14.881 Recommendation: We recommend the authority should evaluate their procedures over payroll processes and perform training with the managers who are approving the hours. Explanation of disagreement with audit finding: There is no dis...

Moving to Work Demonstration Program -Assistance Listing No. 14.881 Recommendation: We recommend the authority should evaluate their procedures over payroll processes and perform training with the managers who are approving the hours. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The WPBHA has made a change to the payroll software settings that will prevent managers from inadvertently coding hours as overtime. If hours for some reason need to be coded overtime, the HR manager will be the only one able to apply this code. In addition, refresher training will be provided to all Directors and Managers on the proper processing of payroll. Name(s) of the contact person(s) responsible for corrective action: Henrietta Copeland, HR Manager Planned completion date for corrective action plan: December 31, 2024.

View Audit 334817 Questioned Costs: $1

Finding 516912 (2024-001)

Significant Deficiency 2024

West Palm Beach Housing Authority

FL

HUD Housing Programs Questioned Costs Eligibility

Moving to Work Demonstration Program -Assistance Listing No. 14.881 Recommendation: We recommend management should designate one person to ensure that income is correctly calculated, and housing specialists have adequate training on income calculations in accordance with HUD and the Authority's adm...

Moving to Work Demonstration Program -Assistance Listing No. 14.881 Recommendation: We recommend management should designate one person to ensure that income is correctly calculated, and housing specialists have adequate training on income calculations in accordance with HUD and the Authority's administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The WPBHA plans on providing all HCV Specialist with in depth refresher Rent Calculation training. Name(s) of the contact person(s) responsible for corrective action: Teresa Gonzalez & Darrell McIver Planned completion date for corrective action plan: March 2025

View Audit 334817 Questioned Costs: $1

Finding 516896 (2024-003)

Significant Deficiency 2024

Wheeler County

OR

Questioned Costs Allowable Costs / Cost Principles

Views of Responsible Officials and Planned Corrective Actions: The county understands and concurs with this

View Audit 334786 Questioned Costs: $1

Finding 516896 (2024-003)

Significant Deficiency 2024

Wheeler County

OR

Questioned Costs Allowable Costs / Cost Principles

finding. It is the intention of the county to implement a review process to be completed prior to making formal

View Audit 334786 Questioned Costs: $1

Finding 516896 (2024-003)

Significant Deficiency 2024

Wheeler County

OR

Questioned Costs Allowable Costs / Cost Principles

allocation for the Forest Service Schools and Roads Cluster.

View Audit 334786 Questioned Costs: $1

Finding 516775 (2024-002)

Significant Deficiency 2024

Future Earth

CO

Questioned Costs Cash Management § 200.305

We were made aware of this issue by a desk review from the National Science Foundation and we have developed and implemented the following policies and internal controls to ensure grant funds are drawn down only after qualifying expenditures on a monthly basis.: If a grant is awarded on a cost-reim...

We were made aware of this issue by a desk review from the National Science Foundation and we have developed and implemented the following policies and internal controls to ensure grant funds are drawn down only after qualifying expenditures on a monthly basis.: If a grant is awarded on a cost-reimbursement basis, Future Earth draws down funds approximately once a month, unless the funder requires another way of accessing their funds. Funds are not drawn down until they have been spent. Before each drawdown, the third-party accounting firm will confirm the grant's cash balance. If there is a positive cash balance, the third-party accounting firm and COO will investigate the cause and correct it immediately. Grants with negative cash balance will be checked by third-party accounting firm to confirm that the grant was active when the expenses were incurred. The third-party account firm will provide a report of the associated transactions of the negative cash balance. The PI will confirm the report transactions and approve the drawdown request. Once approved, the third-party accounting firm will create an invoice and journal entry in the Quickbooks accounting system and the COO will request the drawdown from the funder.

View Audit 334729 Questioned Costs: $1

Finding 516748 (2024-003)

Significant Deficiency 2024

Sea Mar Community Health Center and Subsidiaries

WA

Questioned Costs Reporting Significant Deficiency

Finding Reference Number: 2024-003 Corrective Action: Sea Mar will create a list of all report deadlines and due dates and have multiple staff review and monitor the list to ensure deadlines are met. This process will mitigate the chances that reports are submitted late. Name of Contact Person: Dust...

Finding Reference Number: 2024-003 Corrective Action: Sea Mar will create a list of all report deadlines and due dates and have multiple staff review and monitor the list to ensure deadlines are met. This process will mitigate the chances that reports are submitted late. Name of Contact Person: Dustin Greer, CFO, DustinGreer@seamarchc.org Projected Completion Date: 3/31/2025

View Audit 334705

Finding 516743 (2024-001)

Significant Deficiency 2024

Sea Mar Community Health Center and Subsidiaries

WA

Questioned Costs Special Tests & Provisions Significant Deficiency

Finding Reference Number: 2024-001. Corrective Action: Sea Mar will follow up with additional training on the sliding fee scale for all employees who issue the discount to patients. This training will be done via Relias, which is Sea Mar's web-based training platform. A score of 100% will be require...

Finding Reference Number: 2024-001. Corrective Action: Sea Mar will follow up with additional training on the sliding fee scale for all employees who issue the discount to patients. This training will be done via Relias, which is Sea Mar's web-based training platform. A score of 100% will be required to pass. Employees who do not score 100% will be retrained and will retake the test. Sea Mar has set a goal to achieve accuracy percentage of 95% and achieved its goal with 97% pass rate, but still had a finding on the audit because Sea Mar did not reach 100%. Sea Mar conducts monthly audits to monitor accuracy. Sea Mar will continue to use a process that will require supervisors to review and sign off on employee's income verifications to ensure they are accurate. Supervisors will be expected to ensure this process is being conducted accurately at their sites and to retrain staff who are not accurately verifying income. This review and sign off process will be verified during the quarterly audit. The quarterly audit will also identify sites and staff who need additional training. Name of Contact Person: Harshiem Ross, Senior Vice President of Operations, HarshiemRoss@seamarchc.org Projected Completion Date: 3/31/2025

View Audit 334705

Finding 516684 (2024-008)

Significant Deficiency 2024

Progressive Community Health Centers, Inc.

WI

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

The Organization is currently reviewing our sliding fee discount policy to switch from a percentage-based model to a flat fee model. This simplification should reduce our sliding fee adjustment errors, while maintaining compliance with the Health Center Program Compliance Manual. In addition, we w...

The Organization is currently reviewing our sliding fee discount policy to switch from a percentage-based model to a flat fee model. This simplification should reduce our sliding fee adjustment errors, while maintaining compliance with the Health Center Program Compliance Manual. In addition, we will be implementing regular monitoring to ensure that patient accounts are accurate and reflect our posted sliding fee rates. Further, relevant staff participated in a training focused on CHC grants management matters in December 2024 and will continue to look for learning opportunities to support and challenge compliance matters. Official Responsible for Ensuring the Corrective Action Plan: Danielle Hahn, Progressive Community Health Center Chief Financial Officer. Planned Completion Date for the Corrective Action Plan: The Organization plans to obtain Board approval for the updated sliding fee discount program in March 2025 and will continue to monitor throughout the year.

View Audit 334670

Finding 516682 (2024-007)

Material Weakness 2024

Progressive Community Health Centers, Inc.

WI

Questioned Costs Reporting Allowable Costs / Cost Principles

The Organization is unable to amend its erroneously submitted FFR. As funds that had already been spent on expenditures within the initial period of performance were erroneously reported as needing to be carried over, no reallocation of grant expenditures was needed. The Organization has also review...

The Organization is unable to amend its erroneously submitted FFR. As funds that had already been spent on expenditures within the initial period of performance were erroneously reported as needing to be carried over, no reallocation of grant expenditures was needed. The Organization has also reviewed our internal process for FFR submission. In general, we do not have carryover on our FFR, and this error occurred due to the additional Covid-19 funding the organization had received. Relevant staff participated in a training focused on CHC grants management matters, including preparation of the FFR, in December 2024 and will continue to look for learning opportunities to support and challenge compliance matters. Official Responsible for Ensuring the Corrective Action Plan: Danielle Hahn, Progressive Community Health Center Chief Financial Officer. Planned Completion Date for the Corrective Action Plan: The Organization has implemented the corrective action plan as of December 2024 and will continue to monitor throughout the year.

View Audit 334670 Questioned Costs: $1

Finding 516673 (2024-004)

Significant Deficiency 2024

Progressive Community Health Centers, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles § 200.430

Upon identification of costs incurred prior to the beginning of the period of performance, the Organization identified allowable costs incurred within the period of performance and previously charged to program income in order to reallocate grant expenditures without creating other instances of nonc...

Upon identification of costs incurred prior to the beginning of the period of performance, the Organization identified allowable costs incurred within the period of performance and previously charged to program income in order to reallocate grant expenditures without creating other instances of noncompliance (such as cash management). Although the initial support provided to auditors contained instances of expenditures incurred prior to the beginning of the period of performance, expenditure justification has been updated to reflect corrections and all subsequent grant expenditure detail has been reviewed to ensure no recurrence in the subsequent period. The Organization has also reviewed our internal processes for cut-off procedures related to grant expenditures. We will implement additional internal controls at the end of the grant and the beginning of the grant to ensure accuracy of the salaries being posted are in the correct period of performance. We are also working with our accounting software vendor and payroll vendor to automate the allocation of grant salaries based on time and effort of each individual rather than after-the-fact allocations to grants. This will reduce the need to maintain manual spreadsheets to track staff by lining up grant expenditures with pay periods instead of monthly allocations. Further, relevant staff participated in a training focused on CHC grants management matters in December 2024 and will continue to look for learning opportunities to support and challenge compliance matters. Official Responsible for Ensuring the Corrective Action Plan: Danielle Hahn, Progressive Community Health Center Chief Financial Officer. Planned Completion Date for the Corrective Action Plan: The Organization has implemented the corrective action plan as of December 2024 and will continue to monitor throughout the year.

View Audit 334670 Questioned Costs: $1

Finding 516671 (2024-003)

Significant Deficiency 2024

Progressive Community Health Centers, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403

Upon identification of costs allocated to more than one grant, the Organization identified allowable costs previously charged to program income and reallocated the duplicated expenditures without creating other instances of noncompliance (such as cash management or period of performance). Although t...

Upon identification of costs allocated to more than one grant, the Organization identified allowable costs previously charged to program income and reallocated the duplicated expenditures without creating other instances of noncompliance (such as cash management or period of performance). Although the initial support provided to auditors contained instances of expenditures charged to more than one grant, expenditure justification has been updated to reflect corrections and all subsequent grant expenditure detail has been reviewed to ensure no recurrence in the subsequent period. The Organization has also reviewed our internal processes to capture all salaries supported by grants accurately and timely. Additional internal controls such as limiting the number of grants an employee can be on at one time and the reduction of more catch-up drawdowns to account for staffing changes within the organization were implemented. We are also working with our accounting software vendor and payroll vendor to automate the allocation of grant salaries based on time and effort of each individual rather than after-the-fact allocations to grants. This will reduce the need to maintain manual spreadsheets to track staff and essentially eliminate the risk of charging expenditures to more than one grant. Further, relevant staff participated in a training focused on CHC grants management matters in December 2024 and will continue to look for learning opportunities to support and challenge compliance matters. Official Responsible for Ensuring the Corrective Action Plan: Danielle Hahn, Progressive Community Health Center Chief Financial Officer. Planned Completion Date for the Corrective Action Plan: The Organization has implemented the corrective action plan as of December 2024 and will continue to monitor throughout the year.

View Audit 334670 Questioned Costs: $1

Finding 516664 (2024-001)

Significant Deficiency 2024

Multnomah County School District No. 3

OR

Questioned Costs Reporting

a. Significant Deficiency- SA-2024-1 -- The auditor noted during testing of indirect expenditures, it was noted that the district overcharged the indirect expenditures due to being calculated off estimates rather than actual expenditures. The federal program being audit was 84.425 Elementary and Sec...

a. Significant Deficiency- SA-2024-1 -- The auditor noted during testing of indirect expenditures, it was noted that the district overcharged the indirect expenditures due to being calculated off estimates rather than actual expenditures. The federal program being audit was 84.425 Elementary and Secondary School Emergency Relief Fund. The auditor's recommendation is that the District charge indirect expenditures based on actual expenditures. b. The district completed the correcting journal entry 2179 to bring grant expenditures in agreement with Schedule of Expenditures of Federal Awards dated 6/30/24. c. In the future when journal entries are being done a separate worksheet will be prepared to go along with journal entry support to show calculations and how expenditures will tie to actual general ledger expenditures .

View Audit 334654

Finding 516662 (2024-002)

Material Weakness 2024

Central Oregon Regional Housing Authority

OR

Questioned Costs Period of Performance Reporting

Response to Finding 2024-002 Federal Award Agency: Department of the Treasury Name of Contact Person: Marat Saks, Chief Financial Officer Views of Responsible Officials: The housing authority’s property management company attempted to submit proposed 2023-2024 budgets and financial reports includi...

Response to Finding 2024-002 Federal Award Agency: Department of the Treasury Name of Contact Person: Marat Saks, Chief Financial Officer Views of Responsible Officials: The housing authority’s property management company attempted to submit proposed 2023-2024 budgets and financial reports including form RD 3560-7 within the proscribed timeframe but encountered technical issues relating utility allowances. After an initial attempt to remediate the technical issue with RD, the property management company failed to submit the proposed budget. Corrective Action: 1. The housing authority is in the process of transitioning to a new property management company which will have better technical resources to resolve similar issues. Furthermore, the housing authority will institute a checklist with the new property management company which will include submission of the annual proposed budget and financial reports which will be reviewed by the housing authority for compliance. Date of Planned Corrective Action: Immediately following being notified of this finding.

View Audit 334644

Finding 516608 (2024-001)

Significant Deficiency 2024

Prince George's Community College

MD

Questioned Costs Subrecipient Monitoring Reporting

For the Year Ended June 30, 2024 All Programs Type of Finding: Significant Deficiency over Financial Reporting Repeat Finding: Yes Auditee Corrective Action Plan: The College experienced a transition in a key management position, Controller, at the end of fiscal year 2024. The Accounting Officer wi...

For the Year Ended June 30, 2024 All Programs Type of Finding: Significant Deficiency over Financial Reporting Repeat Finding: Yes Auditee Corrective Action Plan: The College experienced a transition in a key management position, Controller, at the end of fiscal year 2024. The Accounting Officer will revise and update the month-end and year-end closing activities to include detailed procedures, the roles of those responsible for the closing process, and strict monthly and yearly deadlines that support timely financial reporting. The Accounting Officer will monitor weekly the closing process to ensure that the month-end and year-end processes are competed on time. The Accounting Officer will meet with the Controller every two weeks to discuss the status of the month-end and year-end close. When the audit starts the Financial Services team will maintain regularly scheduled progress meetings to ensure the audit remains on track for timely submission and uphold the responsibility for ensuring that the audit is completed in a timely manner. A quarterly progress review will be conducted with the Vice President of Financial Services and Operations. Additionally, the Interim Controller will post, recruit, and hire the Senior Accountant and Payroll Officer positions for additional resources with appropriate accounting experience and knowledge. Completion Date: March 31, 2025 Dwight Washington Interim Controller

View Audit 334598

Finding 516606 (2024-003)

None 2024

Dr. Tom Richards Center, Inc.

TN

Questioned Costs HUD Housing Programs

Management agrees with the finding will take action to implement the recommendation as soon as cash flow allows.

View Audit 334581

Finding 516604 (2024-002)

None 2024

Dr. Tom Richards Center, Inc.

TN

Questioned Costs

Management agrees with the finding and has made a deposit into the Project's tenant security deposit account in the amount of $522.

View Audit 334581

Finding 516602 (2024-001)

None 2024

Dr. Tom Richards Center, Inc.

TN

Questioned Costs HUD Housing Programs

Management agrees with the finding and will implement controls to prevent the Replacement Reserve from being underfunded in the future.

View Audit 334581

Finding 516578 (2024-001)

Significant Deficiency 2024

United Community and Family Services, Inc.

CT

Questioned Costs Subrecipient Monitoring Eligibility

CORRECTIVE ACTION PLAN November 25, 2024 United States Department of Health and Human Services United Community & Family Services respectfully submits the following corrective action plan for the year ended June 30, 2024. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30...

CORRECTIVE ACTION PLAN November 25, 2024 United States Department of Health and Human Services United Community & Family Services respectfully submits the following corrective action plan for the year ended June 30, 2024. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30, 2024 The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS Section III- Federal Award Findings and Questioned Costs Community Health Centers, COVID-19 Community Health Centers, Affordable Care Act (ACA) Grant for New and Expanded Services Under the Health Center Program, COVID-19 Affordable Care Act (ACA) Grant for New and Expanded Services Under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Item 2024-001 – Special Tests Recommendation The Organization should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated based on family size and income. Repeat Finding Not a repeat finding. Action Taken 1) Monthly internal audits of new and existing patient records being entered into our practice management system. This review will ensure appropriate completion is entered into the Sliding Fee Scale field. 2) Review of accounts when new income verification forms are received from the patients to ensure that reported income aligns with the practice management system. In addition, we will perform audits of no more than 15 active Sliding Fee Scale patients for proper Sliding Fee percentage and calculation. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please contact Frank Meaney, CFO at 860.822.4153. Sincerely yours, Frank Meaney Chief Financial Officer

View Audit 334517

Finding 516561 (2024-003)

Significant Deficiency 2024

Unity Point School District #140

IL

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles

ACTION STEPS: Every effort will be made to ensure payments are made in a timely manner while getting board approval. In the event that an invoice is received after the monthly board meeting, the bill will be included on the next month's Bills Payable Report even if the payment has already been made...

ACTION STEPS: Every effort will be made to ensure payments are made in a timely manner while getting board approval. In the event that an invoice is received after the monthly board meeting, the bill will be included on the next month's Bills Payable Report even if the payment has already been made. CONTACT PERSON: Dr. Lori James-Gross, Superintendent ANTICIPATED COMPLETION DATE: September 1, 2024

View Audit 334491

Finding 516560 (2024-001)

None 2024

Independence Industries

OH

Questioned Costs Special Tests & Provisions Cash Management

We will implement stricter adherence to deadlines and ensure that all required annual deposits to residual receipts are completed within 90 days of year end.

View Audit 334488

Finding 516555 (2024-006)

Significant Deficiency 2024

United Way of the Battle Creek and Kalamazoo Region

MI

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles § 200.303

Auditor Description of Condition and Effect. During our testing we noted that there was not an independent review performed on journal entries related to their federal grant program. Without a review process, there is an increased risk of inaccurate financial reporting and potential noncompliance. A...

Auditor Description of Condition and Effect. During our testing we noted that there was not an independent review performed on journal entries related to their federal grant program. Without a review process, there is an increased risk of inaccurate financial reporting and potential noncompliance. Auditor Recommendation. We recommend that the Organization implement a formal review and approval process for all journal entries related to federal grant programs. Corrective Action. Management will implement an independent monthly review of all journal entries, including those related to the federal grant programs. The designated reviewer will be a senior accounting team member or equivalent who does not have the ability to create or approve journal entries in the general ledger system. The designated reviewer will compare the entries to ensure proper documentation, accurate amounts, correct coding, and compliance with the applicable federal grant regulations. Any discrepancies or issues identified during the review will be documented, and corrective actions will be taken immediately. The reviewer will sign off on the entries, confirming that all journal entries meet required standards. Responsible Person. Chris Sargent, President & Executive Officer Anticipated Completion Date. March 31, 2025

View Audit 334487

Finding 516545 (2024-004)

Significant Deficiency 2024

United Way of the Battle Creek and Kalamazoo Region

MI

Questioned Costs Allowable Costs / Cost Principles Reporting

Auditor Description of Condition and Effect. During our testing we noted that there was not an independent review performed on quarterly grant expenditure reports before submission. This can cause an increased risk that reports filed could contain errors and not be detected and corrected on a timely...

Auditor Description of Condition and Effect. During our testing we noted that there was not an independent review performed on quarterly grant expenditure reports before submission. This can cause an increased risk that reports filed could contain errors and not be detected and corrected on a timely basis. Auditor Recommendation. We recommend that the Organization review its procedures for compiling financial data for external reporting purposes and develop an independent review process before report submission. Corrective Action. Management will implement a formal process requiring an independent review of all federal quarterly grant expenditure reports before submission. The designated reviewer will be a senior staff member or an individual independent of the preparation and approval process. This person will have sufficient expertise in grant management and financial reporting. The reviewer will carefully verify the accuracy of the data, confirm that all expenditures are correctly categorized, ensure compliance with grant terms, and validate calculations. Responsible Person. Chris Sargent, President & Executive Officer Anticipated Completion Date. January 31, 2025

View Audit 334487

Finding 516539 (2024-001)

Significant Deficiency 2024

Ferriday Place Ii, Inc.

LA

Questioned Costs HUD Housing Programs

Management will deposit $5,040 into the Reserve for Replacement account as soon as possible.

View Audit 334478

Corrective Action Plans

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