Corrective Action Plans

Finding 1162000 (2023-001)

Material Weakness 2023

SD

Internal Control / Segregation of Duties Questioned Costs Material Weakness § 200.512

Management concurs with the finding. The delay in submitting the Single Audit reporting package to the Federal Audit Clearinghouse was due delayed completion of audited financial statements. The school is in the process of getting current with audited financials statements.

View Audit 371860

Finding 1161992 (2023-002)

Material Weakness 2023

Center for Educational Innovation, Inc.

NY

Questioned Costs Procurement, Suspension & Debarment § 200.320

Management is not in agreement with this finding. We have a policy in place to ensure that all purchases above the micro purchase threshold needs to be supported with competitive bids. Senior management was not informed in time to produce the necessary documentation to the auditors. To ensure compli...

Management is not in agreement with this finding. We have a policy in place to ensure that all purchases above the micro purchase threshold needs to be supported with competitive bids. Senior management was not informed in time to produce the necessary documentation to the auditors. To ensure compliance in the future, management has revised its formal policy manual to include a formal checklist before signing any commitments that competitive bids have been obtained.

View Audit 371855 Questioned Costs: $1

Finding 1161991 (2023-001)

Material Weakness 2023

Center for Educational Innovation, Inc.

NY

Questioned Costs Cash Management Subrecipient Monitoring § 200.303 § 200.305

Management believes that in order to ensure that the amount being drawn down are timely and more accurate to the amounts being drawn upon, management is in the process of developing a more formal policy whereby the general ledger will be formally closed on a monthly basis and all amount will be reco...

Management believes that in order to ensure that the amount being drawn down are timely and more accurate to the amounts being drawn upon, management is in the process of developing a more formal policy whereby the general ledger will be formally closed on a monthly basis and all amount will be reconciled to the ledger. Once all amounts are proven, then the drawdown amounts will be initiated with the proper documentation attached.

View Audit 371855 Questioned Costs: $1

Finding 1161903 (2023-003)

Material Weakness 2023

TOWN OF GLENBURN, MAINE

ME

Questioned Costs

The school department of the Town will review processes to ensure payroll reflects the grants to be charged or allocated to.

View Audit 371787 Questioned Costs: $1

Finding 1161831 (2023-001)

Material Weakness 2023

Mount Desert Island Consolidated School District

ME

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Mount Desert Regional School District concur with our auditors, James W. Wadman, CPA, regarding the finding for the 2022-23 fiscal year audit. This finding was regarding an electric school bus that was purchased through an EPA Clean School Bus Program that was not recorded in the district records. A...

Mount Desert Regional School District concur with our auditors, James W. Wadman, CPA, regarding the finding for the 2022-23 fiscal year audit. This finding was regarding an electric school bus that was purchased through an EPA Clean School Bus Program that was not recorded in the district records. Any further purchases that are totally paid by grants, even if not paid for through our system, will be recorded in the records for audit purposes.

View Audit 371756

Finding 1161830 (2023-002)

Material Weakness 2023

City of Ceres

CA

Questioned Costs Subrecipient Monitoring Reporting

Planned Correction Action: Management will file the audited financial statements for the year ended June 30, 2023, as soon as possible. The underlying causes included prolonged resource constraints within the Finance Department, turnover in key accounting positions, challenges associated with the ER...

Planned Correction Action: Management will file the audited financial statements for the year ended June 30, 2023, as soon as possible. The underlying causes included prolonged resource constraints within the Finance Department, turnover in key accounting positions, challenges associated with the ERP system implementation, and delays in reconciling certain major balance sheet accounts. To address these issues, the City engaged an external financial consultant to assist in completing outstanding bank reconciliations and restoring timely financial reporting. Management is also implementing additional corrective measures, including reprioritizing workloads, enhancing oversight of monthly close activities, and establishing standardized reconciliation checklists for all major balance sheet accounts. Management anticipates that this finding will extend through the Fiscal Year 2024, Fiscal Year 2025, and possibly Fiscal Year 2026 financial statement reporting cycles, with full resolution expected in Fiscal Year 2027.

View Audit 371755

Finding 1161625 (2023-001)

Material Weakness 2023

Lucille Clark Housing Development Corporation

NY

HUD Housing Programs Questioned Costs Special Tests & Provisions

PA-HUD-201 CORRECTIVE ACTION PLAN Project Legal Name: Lucille C. Clark Housing Development Fund Corporation HUD Project No.: 012-EE167 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022- 9/30/2023 Corrective Action Plan prepared by: Name: Maryann Marty Position: Director Telephone Nu...

PA-HUD-201 CORRECTIVE ACTION PLAN Project Legal Name: Lucille C. Clark Housing Development Fund Corporation HUD Project No.: 012-EE167 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022- 9/30/2023 Corrective Action Plan prepared by: Name: Maryann Marty Position: Director Telephone Number: Current Findings on the Schedule of Findings, Questioned Costs and Recommendations: Finding 2023-001 a. Condition As of September 30, 2023, management has not fully funded the tenant security deposits cash account. The tenant security deposits cash account was underfunded by $1,712. b. Action(s) Taken or Planned on the Finding Management will transfer $1,712 from the operating account in order to fully fund the tenant security deposits account.

View Audit 371487

Finding 1161624 (2023-006)

Material Weakness 2023

Arizona Immigrant and Refugee Services, INC

AZ

Subrecipient Monitoring Matching / Level of Effort / Earmarking Questioned Costs

AIRS management will improve procedures and add additional controls to record sufficient matching amounts in order to satisfy the matching requirements of the federal award program, including proper documentation and processing of in-kind items that are included in the matching fund internal reports...

AIRS management will improve procedures and add additional controls to record sufficient matching amounts in order to satisfy the matching requirements of the federal award program, including proper documentation and processing of in-kind items that are included in the matching fund internal reports so they are supported and valued as required under Uniform Guidance.

View Audit 371485 Questioned Costs: $1

Finding 1161623 (2023-005)

Material Weakness 2023

Arizona Immigrant and Refugee Services, INC

AZ

Questioned Costs Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.318 § 200.327

AIRS management has started the process of creating new and updated policies and procedures related to financial reporting, activities, including written procurement standards, written standards of conflict of interest and others as required under Uniform Guidance.

View Audit 371485

Finding 1161622 (2023-004)

Material Weakness 2023

Arizona Immigrant and Refugee Services, INC

AZ

Questioned Costs Reporting

AIRS will ensure completion in an efficient and timely manner the submission of the Audit within the required 9 months after fiscal year end as required by the Uniform Guidance and will work with the audit firm to develop a schedule to ensure that future audits and single audits are completed timely...

AIRS will ensure completion in an efficient and timely manner the submission of the Audit within the required 9 months after fiscal year end as required by the Uniform Guidance and will work with the audit firm to develop a schedule to ensure that future audits and single audits are completed timely, and that data collection reporting package is submitted to the Federal Audit Clearinghouse by the due date for the year ended September 30, 2025, and future years.

View Audit 371485

Finding 1161565 (2023-001)

Material Weakness 2023

Centro Deambulantes Cristo Pobre, Inc.

PR

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.343 § 200.77

Condition: During the audit, it was identified that $247,000 in federal funds were expended outside of the authorized period of performance for the Emergency Shelter Grant Program under the CARES Act. These expenditures were deemed unallowable by HUD and required repayment. The issue resulted from t...

Condition: During the audit, it was identified that $247,000 in federal funds were expended outside of the authorized period of performance for the Emergency Shelter Grant Program under the CARES Act. These expenditures were deemed unallowable by HUD and required repayment. The issue resulted from the lack of an effective monitoring system to track grant performance periods and ensure compliance with federal requirements. Planned Corrective Action: 1. Implement a Grant Period Monitoring System: The organization will establish a formal process for tracking the start and end dates of each grant’s period of performance, including automated alerts and internal checklists. 2. Strengthen Internal Controls: Develop procedures to ensure all expenses are reviewed and approved based on the grant’s performance period before payment or reimbursement/ 3. Staff Training: Provide mandatory annual training for fiscal and program staff on Uniform Guidance cost principles, compliance requirements, and federal reporting standards. 4. Pre-Audit Reconciliation: Conduct quarterly reconciliations of grant expenses to verify compliance with the authorized periods and allowable cost principles. 5. Documentation Submitted to HUD: The organization has submitted supporting documentation and justifications to HUD to validate the expenditures incurred outside the contractual performance period. These expenditures were related to payroll and operational costs within the same program operation. The entity awaits HUD’s determination and will comply with any final resolution or additional corrective guidance provided.

View Audit 371446 Questioned Costs: $1

Finding 1161347 (2023-010)

Material Weakness 2023

Municipality of Santa Isabel

PR

Questioned Costs Reporting Significant Deficiency

Views of Responsible Officials and Planned Corrective Action We are giving instructions to the Finance Department, the Federal Program Office, and all other departments to submit, in a timely manner, all the required financial information, to our financial consultant and the external auditors, to co...

Views of Responsible Officials and Planned Corrective Action We are giving instructions to the Finance Department, the Federal Program Office, and all other departments to submit, in a timely manner, all the required financial information, to our financial consultant and the external auditors, to comply with the deadline for the submission of the Single Audit Report for the fiscal year ended June 30, 2025, which is March 31, 2026. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: March 31, 2026

View Audit 371240

Finding 1161346 (2023-009)

Material Weakness 2023

Municipality of Santa Isabel

PR

Subrecipient Monitoring Questioned Costs Reporting § 200.328 § 200.329 § 200.332

Views of Responsible Officials and Planned Corrective Action We will give instructions to the accounting staff in charge of the preparation of the quarterly progress reports of the Program, in order to comply with the FEMA reporting requirements. Responsible Official: Mrs. Irma M. Vargas Aguirre, Fi...

Views of Responsible Officials and Planned Corrective Action We will give instructions to the accounting staff in charge of the preparation of the quarterly progress reports of the Program, in order to comply with the FEMA reporting requirements. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: December 31, 2025

View Audit 371240

Finding 1161344 (2023-008)

Material Weakness 2023

Municipality of Santa Isabel

PR

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Views of Responsible Officials and Planned Corrective Action The necessary instructions were given to the accounting staff in order to comply with the reporting requirements established by each federal grant that the Municipality currently manages. Responsible Official: Mrs. Irma M. Vargas Aguirre, ...

Views of Responsible Officials and Planned Corrective Action The necessary instructions were given to the accounting staff in order to comply with the reporting requirements established by each federal grant that the Municipality currently manages. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: December 31, 2025

View Audit 371240

Finding 1161334 (2023-003)

Material Weakness 2023

Central Community Transit

MN

Questioned Costs Reporting

Finding 2023-003 Uniform Guidance Audit Reporting Requirements Corrective Action Planned: Corrective action moving forward is to add all dates for annual events and due dates to the shared calendar and share the schedule created with the Central Community Transit Operations and Joint Powers Boards. ...

Finding 2023-003 Uniform Guidance Audit Reporting Requirements Corrective Action Planned: Corrective action moving forward is to add all dates for annual events and due dates to the shared calendar and share the schedule created with the Central Community Transit Operations and Joint Powers Boards. Officer Responsible for Ensuring CAP: Executive Director Planned Completion Date: Completed in 2024 Plan to Monitor Completion of CAP: Joint Powers Board 40

View Audit 371232

Finding 1161188 (2023-002)

Material Weakness 2023

Clare|matrix

CA

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

Responsible Official's Response: In addition to our response to Finding 2023-001, we have hired a new Director of Human Resources as of December 2023. Most of the issues regarding record retention revolve around HR documentation. As such our new Director will have a significant impact on this proces...

Responsible Official's Response: In addition to our response to Finding 2023-001, we have hired a new Director of Human Resources as of December 2023. Most of the issues regarding record retention revolve around HR documentation. As such our new Director will have a significant impact on this process going forward more so in FY 24-25 rather than FY 23-24. We have taken steps to insure the Human Resources records are audit ready and we have implemented our own internal review process to insure record readiness.

View Audit 371186 Questioned Costs: $1

Finding 1161082 (2023-002)

Material Weakness 2023

Mid-Columbia Children's Council, INC

OR

Equipment & Real Property Management Questioned Costs § 200.313

Maintain documentation of entity-wide physical inventory of capital assets, minimum of every 2 years. Person responsible: Facilities/Transp. Mgr.-Wendy Wells, Finance Director-Collice Martens Timing for Implementation: Fiscal Year 23-24

View Audit 371076

Finding 1161081 (2023-001)

Material Weakness 2023

Mid-Columbia Children's Council, INC

OR

Questioned Costs Material Weakness Internal Control / Segregation of Duties

Management will verify and reconcile funds by fiscal year. Funds drawn after end of FY will be accrued back to correct FY and will include auto-reversal 1st day of new FY. Timing for implementation: Fiscal Year 23-24 Person responsible: Finance Director, Collice Martens

View Audit 371076

Finding 1161060 (2023-001)

Material Weakness 2023

King David Community Center of Atlanta, Inc.

GA

Questioned Costs Matching / Level of Effort / Earmarking

King David Community Center of Atlanta will implement policies and procedures to ensure the timely filing of the data collection form and the Annual Audited Financial Statement to the Federal Audit Clearinghouse.

View Audit 371028

Finding 1161045 (2023-003)

Material Weakness 2023

Center for International Private Enterprise, Inc.

DC

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

Views of Responsible Officials: Management has made significant changes in staffing and processes to ensure future Single Audit reports are completed within the required timeframes.

View Audit 371017

Finding 1161011 (2023-002)

Material Weakness 2023

Center for International Private Enterprise, Inc.

DC

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.318

Views of Responsible Officials: Management is implementing a new oversight and monitoring program that trains third-party contractors, qualifies them to do business with CIPE, and terminates the relationship for non-compliance with the terms, conditions and specifications of their contracts. This pr...

Views of Responsible Officials: Management is implementing a new oversight and monitoring program that trains third-party contractors, qualifies them to do business with CIPE, and terminates the relationship for non-compliance with the terms, conditions and specifications of their contracts. This program will be managed by the Legal and Compliance Department with significant support from the Grants Management department. Refined contractual language with third party contractors will require the submission of accurate and timely reports before any payments are made to contractors. In 2026, CIPE will institute an internal process staffed by multi-functional teams to perform site visits and audits, in line with the requirements of the new oversight and monitoring program.

View Audit 371017

Finding 1161010 (2023-001)

Material Weakness 2023

Center for International Private Enterprise, Inc.

DC

Allowable Costs / Cost Principles Questioned Costs Internal Control / Segregation of Duties § 200.308 § 200.430

Views of Responsible Officials: Management has implemented mandatory on-boarding training and annual training of all staff on overall grant management, with a focus on compliant entry of time and effort. New budgeting and forecasting tools and processes have been implemented to allow more effective ...

Views of Responsible Officials: Management has implemented mandatory on-boarding training and annual training of all staff on overall grant management, with a focus on compliant entry of time and effort. New budgeting and forecasting tools and processes have been implemented to allow more effective and timely monitoring of expenditures. In addition, CIPE has reviewed and revised relevant policies to ensure they align with best practices. CIPE worked closely with stakeholders on all these remedial efforts.

View Audit 371017

Finding 1160956 (2023-004)

Material Weakness 2023

State of Kosrae

FM

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding Number 2023-004 Period of Performance Corrective Action Plan (CAP) The State (DAS) will issue a memo requiring all departments to document the period of performance procedures performed. Additional training will be provided to ensure departments are complying. Anticipated Completion Date Sep...

Finding Number 2023-004 Period of Performance Corrective Action Plan (CAP) The State (DAS) will issue a memo requiring all departments to document the period of performance procedures performed. Additional training will be provided to ensure departments are complying. Anticipated Completion Date September 30, 2026 Responsible Person (Contact Details) Jonas M. Paul- Director (DAS) jpaulckdas@gmail.com Kayviann Hallers – Internal Control kayviannhallers@gmail.com

View Audit 370983 Questioned Costs: $1

Finding 1160947 (2023-003)

Material Weakness 2023

State of Kosrae

FM

Questioned Costs Procurement, Suspension & Debarment

Finding Number 2023-003 Procurement, Suspension and Debarment Corrective Action Plan (CAP) A search on sams.gov for the selected vendors under this finding revealed each of them were not suspended or debarred. A memorandum has been drafted and will be issued to all departments and offices involved i...

Finding Number 2023-003 Procurement, Suspension and Debarment Corrective Action Plan (CAP) A search on sams.gov for the selected vendors under this finding revealed each of them were not suspended or debarred. A memorandum has been drafted and will be issued to all departments and offices involved in procurement within Chuuk State Government. The memorandum outlines the requirement that all departments and offices must verify that any individual or business participating in procurement transactions is not listed on the SAMS.gov Exclusion list. A written work instruction on how to perform this verification will also be distributed to ensure a clear understanding of this procedure. A print out of this search will be included with each transaction file and saved among transaction files as proof of compliance. DAS has hired an Internal Auditor to assist with the timely completion of audits. Internal Auditor and team are in the process of converting their records system into a digital filing system to improve records management which will be easily available for audit and other subsequent requests. Anticipated Completion Date September 30, 2026 Responsible Person (Contact Details) Jonas M. Paul- Director (DAS) jpaulckdas@gmail.com Kayviann Hallers – Internal Control kayviannhallers@gmail.com

View Audit 370983 Questioned Costs: $1

Finding 1160898 (2023-004)

Material Weakness 2023

Mt Enterprise Community Health Clinic

TX

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

Reporting Recommendation: The auditor recommends the Organization maintain documentation produced during UDS preparation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Streamlined processes and succession plan to...

Reporting Recommendation: The auditor recommends the Organization maintain documentation produced during UDS preparation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Streamlined processes and succession plan to ensure all relevant information for UDS is maintained accurately and accessible for future audits and financial reporting Name(s) of the contact person(s) responsible for corrective action: David Rodrigues. Planned completion date for corrective action plan: December 2025.

View Audit 370964

Corrective Action Plans

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