Corrective Action Plans

Finding 520026 (2023-001)

Significant Deficiency 2023

Feeding San Diego

CA

Questioned Costs Eligibility Reporting

Identification of federal programs 10.558 and 21.027 – Child and Adult Care Food Program (CACFP) and Child Care and Development Block Grant (ARPA) Condition The Organization did not retain eligibility documentation for each site noting the control process. Views of Responsible Officials: Manag...

Identification of federal programs 10.558 and 21.027 – Child and Adult Care Food Program (CACFP) and Child Care and Development Block Grant (ARPA) Condition The Organization did not retain eligibility documentation for each site noting the control process. Views of Responsible Officials: Management agrees with the finding and observation. Contact Person: Fendy Wogu, Finance Controller Proposed Completion Date: October 31, 2024

View Audit 339495

Finding 520011 (2023-001)

Significant Deficiency 2023

New Jersey City University Foundation, Inc, and Affiliate

NJ

Questioned Costs Subrecipient Monitoring

Appendix A – Corrective Action Plan To: PKF O’Connor Davies, LLP, U.S. Department of Education From: Brian Kirkpatrick, Vice President of Administration and Finance Date: December XX, 2024 RE: New Jersey City University Foundation, Inc. and Affiliate Corrective Action Plan 2023-001 – Grant Agr...

Appendix A – Corrective Action Plan To: PKF O’Connor Davies, LLP, U.S. Department of Education From: Brian Kirkpatrick, Vice President of Administration and Finance Date: December XX, 2024 RE: New Jersey City University Foundation, Inc. and Affiliate Corrective Action Plan 2023-001 – Grant Agreements Federal Assistance Listing Number: 84.031 Name of Program or Cluster: 84.031 Higher Education Institutional Aid: Opening the Gate: Improving Math Success for STEM Careers (Endowment Corpus)--84.031C, Closing the Completion Gap for HIS Community-College Graduate (Endowment Corpus)--84.031C, Picking Up the Pace: Ensuring Hispanic Degree Completion (Endowment Corpus)--84.031S, Proyecto Stem: Evidence-Based Approaches to STEM Enrollment (Endowment Corpus)--84.031C Agency: U.S. Department of Education Name of Passed-Through Entity: New Jersey City University (the “University”) Criteria: Per federal regulation CFR 624.41 paragraph (a) (1), an institution that the Secretary selects to receive an endowment challenge grant shall enter into an agreement with the Secretary to administer the endowment challenge grant. Condition: New Jersey City University Foundation, Inc. and Affiliate, (the “Organization”), was unable to present a formalized subrecipient agreement entered into at the inception of the endowment between the University and the Organization. Cause: Programs were initiated between the years 2013 through 2018 and were audited as part of the University’s audits in accordance with Uniform Guidance. The Organization’s staff have been unable to locate the subrecipient agreement which were entered into several years ago. Effect: Noncompliance with federal regulation over grant compliance requirements. Questioned Costs: None. Repeat Finding: No. Appendix A – Corrective Action Plan (continued) 2023-001 – Grant Agreements (continued) Recommendation: The Organization should maintain all records for Endowment Challenge Grants in accordance with federal regulation over grant compliance requirements. Views of Responsible Official: Although the Organization had provided a memorandum of understanding to the auditors which provided details of the endowment challenge grants, the Organization will coordinate with the University to establish a formal subrecipient agreement that is approved by each of their respective boards.

View Audit 339481

Finding 520009 (2023-004)

Significant Deficiency 2023

El Programa Hispano Catolico

OR

Internal Control / Segregation of Duties Questioned Costs Reporting

The Director of Finance and Accounting Manager are working with the Billing Specialists to ensure all invoices are filed in a timely manner to funders. The importance of understanding the requirements of the agreements has been stressed to the finance team. The team has also been instructed to save ...

The Director of Finance and Accounting Manager are working with the Billing Specialists to ensure all invoices are filed in a timely manner to funders. The importance of understanding the requirements of the agreements has been stressed to the finance team. The team has also been instructed to save on SharePoint all communication with funders regarding changes of when invoices are to be filed when the instructions differ from the agreement. These conversations occurred with the team in July 2024.

View Audit 339475

Finding 520007 (2023-003)

Significant Deficiency 2023

El Programa Hispano Catolico

OR

Internal Control / Segregation of Duties Questioned Costs Reporting

The Director of Finance and Accounting Manager are working with the Billing Specialists and program managers and directors to ensure all reports are filed in a timely manner to funders. The internal procedures include required communication between Accounting Manager and finance or program staff to ...

The Director of Finance and Accounting Manager are working with the Billing Specialists and program managers and directors to ensure all reports are filed in a timely manner to funders. The internal procedures include required communication between Accounting Manager and finance or program staff to verify the reports were prepared and submitted following the contract requirements. These conversations occurred with the finance team in July 2024 and program managers and directors in December 2024.

View Audit 339475

Finding 520006 (2023-001)

Material Weakness 2023

Cass County Council on Aging, Inc.

IN

Questioned Costs

View of Responsible Official: Concur. As of this report the Organization’s October 2024 board minutes outline the details of a contract with Midwest Transit to repair Bus No. 8.

View Audit 339465 Questioned Costs: $1

Finding 519901 (2023-002)

None 2023

Spruce Landing Housing Corporation

MO

Questioned Costs HUD Housing Programs Cash Management

Finding No 2023-002 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action Agrees with the recommendation Expected Date of Completion Not determined

View Audit 339233 Questioned Costs: $1

Finding 519900 (2023-001)

None 2023

Spruce Landing Housing Corporation

MO

HUD Housing Programs Questioned Costs

Finding No 2023-001 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action Agrees with the recommendation Expected Date of Completion Not determined

View Audit 339233 Questioned Costs: $1

Finding 519899 (2023-001)

None 2023

Rodsewood Housing Corporation

MO

Questioned Costs HUD Housing Programs

Finding No 2023-001 Name of Responsible Party Fred Gibbs FK Gibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action Expected Date of Completion:

View Audit 339229 Questioned Costs: $1

Finding 519898 (2023-001)

None 2023

Holiday Drive Housing Corporation

MO

Questioned Costs Cash Management HUD Housing Programs

Finding No 2023-001 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action The Project did not make the required deposit to the residual receipts accounts and ...

Finding No 2023-001 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action The Project did not make the required deposit to the residual receipts accounts and still is not in compliance for the year ending 06-30-2023. Expected Date of Completion: unknown

View Audit 339228 Questioned Costs: $1

Finding 519878 (2023-001)

Significant Deficiency 2023

Boothbay Harbor Sewer District

ME

Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.138 § 200.318

Management will review their current procurement policies and make any necessary changes to update the policies to be compliant with 2 CFR Sections 200.138 – 300.327. We anticipate that the corrective action will be completed within 12 months.

View Audit 339201

Finding 519858 (2023-010)

Significant Deficiency 2023

Milwaukee Public Schools

WI

Questioned Costs Allowable Costs / Cost Principles

Corrective Action Planned: The Milwaukee Public School District, specifically the Department of Financial Planning and Budget Services, oversees important Medicaid compliance tasks like billing, quarterly reports, the finalization of the IEP Ratio, and annual reports. To avoid any future findings, t...

Corrective Action Planned: The Milwaukee Public School District, specifically the Department of Financial Planning and Budget Services, oversees important Medicaid compliance tasks like billing, quarterly reports, the finalization of the IEP Ratio, and annual reports. To avoid any future findings, the office is taking the following actions: First, the Department is working on better training and understanding of Medicaid compliance tasks. They've hired additional staff members to help review their procedures for Medicaid activities. This review will ensure that all necessary tasks and deadlines are clearly documented with instructions for completing each task. These materials will be updated annually and shared with District staff and third-party vendors, such as MJ Cares and PCG, to keep everyone informed on the required tasks and how to finish them correctly. Additionally, the Director of Financial Planning and Budget Services is focused on retaining knowledge and ensuring accountability for successful results. Staff members are being cross-trained within their department and are also collaborating with others, including the Office of Finance and the Office of Specialized Services. Department leaders will hold quarterly meetings with staff to make sure all Medicaid activities are carried out properly. the specific actions to be taken to eliminate or mitigate the recurrence of the finding. Name(s) of Contact Person(s) Responsible for Corrective Action: Budget Director Anticipated Completion Date: June 2025

View Audit 339133

Finding 519856 (2023-009)

Significant Deficiency 2023

Milwaukee Public Schools

WI

Equipment & Real Property Management Questioned Costs Procurement, Suspension & Debarment § 200.313

Corrective Action Planned: Capital Assets will be entered into BusinessPlus in a timely manner which is within 30 days of physical receipt of the asset. BusinessPlus was adjusted to accept the source of funding information and account code used. This will be updated in the policies and procedures....

Corrective Action Planned: Capital Assets will be entered into BusinessPlus in a timely manner which is within 30 days of physical receipt of the asset. BusinessPlus was adjusted to accept the source of funding information and account code used. This will be updated in the policies and procedures. Name(s) of Contact Person(s) Responsible for Corrective Action: Chief Financial Officer, Facilities and Maintenance Director and General Accounting Manager Anticipated Completion Date: April 2025

View Audit 339133

Finding 519850 (2023-001)

Material Weakness 2023

Southeast Arkansas Economic Development District, Inc.

AR

Questioned Costs Subrecipient Monitoring § 200.331 § 200.333

Management concurs with the finding and recommendation. Management will work to ensure proper policies and procedures are established and followed to ensure future reporting under the appropriate guidance by June 30, 2025.

View Audit 339115 Questioned Costs: $1

Finding 519849 (2023-001)

Significant Deficiency 2023

Anchorage Affordable Housing and Land Trust

AK

Questioned Costs Reporting § 200.512

Name of Contact Person: Robin Ward Corrective Action Planned: Due to turnover of the start up of the Organization's rental operation, the accounting for the for the rental properties was performed by the managment company. The Organization was unable to have the annual audit completed within the req...

Name of Contact Person: Robin Ward Corrective Action Planned: Due to turnover of the start up of the Organization's rental operation, the accounting for the for the rental properties was performed by the managment company. The Organization was unable to have the annual audit completed within the required timeframe, and subsequently was late in submission of the FAC report. The Organization has contracted with the management company's accountants to combine all the accounting into one set of records and to conduct audit preparation and other financial services as requested. The Organization will work on getting financial information in a timely fashion and submit the reporting package in accordance with the guidelines. Anticipated completion date: January 2025.

View Audit 339112

Finding 519843 (2023-004)

Material Weakness 2023

Productive Alternatives, Inc.

MN

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

Formula Grants for Rural Area and Tribal Transit Program Federal Assistance Listing #20.509 Recommendation: The organization should ensure proper documentation is retained to support the approval of allowable costs by someone knowledgeable of the grant and its guidelines. The Organization should re...

Formula Grants for Rural Area and Tribal Transit Program Federal Assistance Listing #20.509 Recommendation: The organization should ensure proper documentation is retained to support the approval of allowable costs by someone knowledgeable of the grant and its guidelines. The Organization should reconcile the budgeted payroll allocation charged to the grant after-the-fact to actual work performed to ensure the allocation accurately reflected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will ensure moving forward that proper support is retained for allowable costs charged to the grant and budgeted amounts are reconciled to after-the fact actual amounts. Name(s) of the contact person(s) responsible for corrective action: Denise DeMartelaere, Co-Director of Finance Planned completion date for corrective action plan: 12/31/2025

View Audit 339087 Questioned Costs: $1

Finding 519623 (2023-001)

Material Weakness 2023

Longview School District No. 122

WA

Subrecipient Monitoring Questioned Costs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Longview School District No. 122 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of F...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Longview School District No. 122 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Joan Parsons, Lead Accountant 2715 Lilac St Longview, WA 98632 (360)575-7177 Corrective action the auditee plans to take in response to the finding: The District has now enhanced its process surrounding collection and verification of certified payroll reports to include sending a weekly inquiry to the point of contact for the prime contractor for each federally-funded construction project. The inquiry requests the prime contractor to: • disclose if the prime contractor performed any work on the project that would be subject to Davis-Bacon prevailing wage requirements and if so, supply the certified payroll reports • identify any subcontractors who performed work on the project that would be subject to Davis-Bacon prevailing wage requirements, and if so, supply the certified payroll reports This communication is sent via email, read receipt requested, and the prime contractor’s response (or lack thereof) is documented and followed up on as necessary. Anticipated date to complete the corrective action: This process was implemented June 2024.

View Audit 338730

Finding 519523 (2023-002)

Material Weakness 2023

Fort Defiance Housing Corporation D/b/a Sandstone Housing

NM

Reporting Questioned Costs Subrecipient Monitoring

Submission of Single Audit Reports (Material Weakness) (Repeat Finding 2022-001) Criteria – Section 200.512 of the Uniform Guidance states that the single audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after rece...

Submission of Single Audit Reports (Material Weakness) (Repeat Finding 2022-001) Criteria – Section 200.512 of the Uniform Guidance states that the single audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, of nine months after the end of the audit period. Condition and Context – The organization did not complete its single audit and submit its data collection form and reporting package for the year ended December 31, 2023 by the required deadline. Cause and Effect – Due to a delay in the finalization of the Schedule of Expenditures of Federal Awards and the compiling of records and supporting documentation relation to the financial statement audit and compliance audit, the Organization was late in completing its single audit and submitting its data collection form and reporting package to the Federal Audit Clearinghouse. Questioned Costs – None noted. Recommendation – We recommend that the organization improve its financial reporting close process in order to complete its annual single audit and submit the data collection form and reporting package to the Federal Audit Clearinghouse by the required deadline. Corrective Action Plan – FDHC provided all items requested by auditors on or before the required deadline (typically within 24 hours of request). Due to circumstances out of FDHC’s control, FDHC received a default judgement close to the time of audit issuance. This default judgement was based upon an ongoing court case that began in 2019. Once the auditors were notified of default judgement, the auditors made the decision not to issue until they could thoroughly review all relevant court documents related to the default judgement. The late issuance of the audit was not due to the readiness of FDHC accounting team. We do not feel that this will be an issue going forward. FDHC CEO, Shelby Garcia, and FDHC legal counsel will continue to keep auditors updated on any future court proceedings.

View Audit 338530

Finding 519518 (2023-001)

None 2023

Living Indepdence for Everyone, Inc. (life)

MS

Questioned Costs Allowable Costs / Cost Principles

Compliance Requirement – Living Independence for Everyone, Inc. (LIFE) is subject to 45 CFR sections 75.403-405 which require all expenses charged to a federal award to be allowable, reasonable and allocable. Recommendation – The Organization should adopt and implement formalized policies to provide...

Compliance Requirement – Living Independence for Everyone, Inc. (LIFE) is subject to 45 CFR sections 75.403-405 which require all expenses charged to a federal award to be allowable, reasonable and allocable. Recommendation – The Organization should adopt and implement formalized policies to provide guidance on assessing staff performance and delivery of bonus payments. Also, the Organization should maintain sufficient documentation of the methodology followed in determining the amount of any bonus payments and the approval of such payments. Corrective Action Plan – The Organization agrees with the finding and is in the process of adopting updated policies and having them approved by ACL. These updated policies will provide clear guidance on the staff performance review process and the methodology for determining any bonus amounts to be paid. Contact Person – Roger Bullock, Executive Director

View Audit 338528 Questioned Costs: $1

Finding 519488 (2023-009)

Significant Deficiency 2023

Kipp Delta, Inc. D/b/a Kipp Delta Public Schools

AR

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

Views of responsible officials and planned corrective actions: Management agrees with this finding and will ensure copies of all employee contracts are maintained. See 2023-004 for management’s detailed action plan, timeline, and the responsible parties for all Education Stabilization Fund findings.

View Audit 338456 Questioned Costs: $1

Finding 519487 (2023-008)

Significant Deficiency 2023

Kipp Delta, Inc. D/b/a Kipp Delta Public Schools

AR

Questioned Costs Internal Control / Segregation of Duties § 200.430

Views of responsible officials and planned corrective actions: Management agrees with this finding and will ensure all time certifications are signed by employees and reviewed and approved by the appropriate School personnel. See 2023-004 for management’s detailed action plan, timeline, and the resp...

Views of responsible officials and planned corrective actions: Management agrees with this finding and will ensure all time certifications are signed by employees and reviewed and approved by the appropriate School personnel. See 2023-004 for management’s detailed action plan, timeline, and the responsible parties for all Education Stabilization Fund findings.

View Audit 338456 Questioned Costs: $1

Finding 519486 (2023-007)

Significant Deficiency 2023

Kipp Delta, Inc. D/b/a Kipp Delta Public Schools

AR

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

Views of responsible officials and planned corrective actions: Management agrees with this find and will review time certifications in comparison to salaries and wages recorded to the program. See 2023-004 for management’s detailed action plan, timeline, and the responsible parties for all Education...

Views of responsible officials and planned corrective actions: Management agrees with this find and will review time certifications in comparison to salaries and wages recorded to the program. See 2023-004 for management’s detailed action plan, timeline, and the responsible parties for all Education Stabilization Fund findings.

View Audit 338456 Questioned Costs: $1

Finding 519485 (2023-006)

Significant Deficiency 2023

Kipp Delta, Inc. D/b/a Kipp Delta Public Schools

AR

Questioned Costs Equipment & Real Property Management § 200.313

Views of responsible officials and planned corrective actions: Management agrees with this finding and will put procedures in place to perform a physical inventory of property at least once every two years. See 2023-004 for management’s detailed action plan, timeline, and the responsible parties for...

Views of responsible officials and planned corrective actions: Management agrees with this finding and will put procedures in place to perform a physical inventory of property at least once every two years. See 2023-004 for management’s detailed action plan, timeline, and the responsible parties for all Education Stabilization Fund findings.

View Audit 338456 Questioned Costs: $1

Finding 519484 (2023-005)

Significant Deficiency 2023

Kipp Delta, Inc. D/b/a Kipp Delta Public Schools

AR

Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment § 200.313

View of responsible officials and planned corrective actions: Management agrees with this finding and will put procedures in place to maintain adequate property records. See 2023-004 for management’s detailed action plan, timeline, and the responsible parties for all Education Stabilization Fund fin...

View of responsible officials and planned corrective actions: Management agrees with this finding and will put procedures in place to maintain adequate property records. See 2023-004 for management’s detailed action plan, timeline, and the responsible parties for all Education Stabilization Fund findings.

View Audit 338456 Questioned Costs: $1

Finding 519483 (2023-004)

Material Weakness 2023

Kipp Delta, Inc. D/b/a Kipp Delta Public Schools

AR

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302

Views of responsible officials and planned corrective actions: Management agrees with this finding and will put procedures in place to maintain adequate supporting documentation for all transactions. Action Plan: Establish clear guidelines and training on allowable costs for federally funded program...

Views of responsible officials and planned corrective actions: Management agrees with this finding and will put procedures in place to maintain adequate supporting documentation for all transactions. Action Plan: Establish clear guidelines and training on allowable costs for federally funded programs. Implement a compliance checklist for all federally funded expenditures to ensure alignment with Education Stabilization Fund requirements. Conduct internal audits every quarter to monitor compliance and document findings. Timeline: Immediate implementation; quarterly compliance reviews. Responsible Parties: Finance Director, APSRC, and Directors.

View Audit 338456 Questioned Costs: $1

Finding 519481 (2023-001)

Material Weakness 2023

Mental Health Resource of Texas, Inc.

TX

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

I. VIA HOPE 2023 MANAGEMENT CORRECTIVE ACTION PLAN: ► BACKGROUND: CONTINUATION, ADDRESS MULTI-YEAR FRAUD: STRENGTHEN INTERNAL CONTROLS: Management and staff continue to work with the insurance carrier and local law enforcement agencies to restore funds and strengthen its internal controls. ► Update:...

I. VIA HOPE 2023 MANAGEMENT CORRECTIVE ACTION PLAN: ► BACKGROUND: CONTINUATION, ADDRESS MULTI-YEAR FRAUD: STRENGTHEN INTERNAL CONTROLS: Management and staff continue to work with the insurance carrier and local law enforcement agencies to restore funds and strengthen its internal controls. ► Update: History and Board Actions: In FY 2021, Via Hope experienced a significant loss of revenue due to the ending of contracts from its two primary funding streams – the Health and Human Services Commission and the Hogg Foundation for Mental Health. This loss of revenue resulted in the Board recommending and approving the reduction of staff and the departure of the CEO. In FY 2022, the Board recommended and approved the termination of its Accounts Manager and the former Board Chairman stepped in to voluntarily manage the finances until the organization could make other arrangements. The former chairman stepped down from his role and an election of officers was held to install a new Chair. By January 2022, with new revenue coming into the organization, the Board selected a new CEO and in December 2022, a new accounts manager was hired. Once the new accounts manager began reconciling the accounts, a pattern of questionable expenditures became evident with PayPal and other accounts. The CEO and staff informed the Board of what appeared to have happened and recognizing its fiduciary responsibility, the Board approved the engagement of a forensic audit by an external audit firm, The Wesley Peachtree Group (WPG) of Atlanta, Georgia. The forensic audit resulted in findings that fraudulent activity in the amount of $233,000 was likely to have occurred. As a result, the CEO was instructed to file an insurance claim with Frost Insurance. To process the claim, Frost required the involvement of law enforcement which was approved by the Board. Formal investigations were launched and remain ongoing with the Austin Police Department and the Travis County District Attorney's office. Recently, law enforcement met with the Board and provided an update on the investigation. Subsequently, the CEO was requested to follow up with the insurance carrier and state regulatory agencies to ensure the prompt receipt of its insurance claim from PayPal and other potential sources. II. FINDINGS AND RECOMMENDATIONS: Finding 2023-001 - Internal Control Deficiencies (Material Weakness) a) Time and Effort, Payroll and Human Resource Forms and Contracts - In response to the finding, Management will require monthly Time and Effort reports for each employee, develop new human resource forms, and update staff contracts at the beginning of the fiscal year. b) Drawdowns and Written Approvals - With the addition of the new Finance staff member in January 2025, management will initiate a written approval process. All payroll adjustments, drawdowns, credit card purchases, and payments will require invoices, receipts, and written approvals before payment is made. The Accounting Manager will also work with the CEO to ensure that staff provide receipts promptly and that journal entries are recorded on a monthly basis. c) Receipts, Written Approvals, PP&E Schedule - Receipts and written approvals were addressed in Response (C). While the organization maintains an equipment log, we will establish a formal Property, Plant, and Equipment Schedule (PP&E), particularly noting equipment purchased with federal funds. d) Paypal, Frost, Forte - Management continues to work with law enforcement to obtain misappropriated funds from PayPal, and other potential accounts. As indicated, investigators met with the CEO, staff, Frost Bank, and the Board to obtain information regarding these accounts. It is our understanding that they may meet with prior Via Hope executives as well. We will update the auditors when more information is provided. e) Segregation of Duties - Management has begun the process of interviewing qualified staff to segregate duties in the Finance office. This will ensure that one individual will no longer be responsible for handling funds, payments, reconciliations, and General Ledger (GL) postings. The individual will be in place by January 2025.

View Audit 338449 Questioned Costs: $1

Corrective Action Plans

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