Corrective Action Plans

Finding 503515 (2023-002)

Material Weakness 2023

IA

Questioned Costs Material Weakness Internal Control / Segregation of Duties

Recommendation: We recommend that the Organization immediately start searching for a replacement controller and potentially look into outsourcing that position if necessary. There is no disagreement with the audit finding. Action taken in response to finding: Waldorf University posted, interviewed...

Recommendation: We recommend that the Organization immediately start searching for a replacement controller and potentially look into outsourcing that position if necessary. There is no disagreement with the audit finding. Action taken in response to finding: Waldorf University posted, interviewed, and hired an accountant who will begin duties on September 9, 2024. The university has also contracted with a CPA firm for additional software training, audit prep, and regulations. Name(s) of the contact person(s) responsible for corrective action: Daisy Halvorson Planned completion date for corrective action plan: September 9, 2024 and continuous.

View Audit 325635

Finding 503464 (2023-001)

Significant Deficiency 2023

Corporacion Educativa Ramon Barquin Dba American Military Academy

PR

Procurement, Suspension & Debarment Questioned Costs § 200.318

Actions Taken: Management has updated the Conflict of Interest policy to include all the elements required by 2 CFR § 200.318. The updated policy includes procedures for evaluation and management of conflicts, mitigation strategies, enforcement mechanisms, training and communication provision, and p...

Actions Taken: Management has updated the Conflict of Interest policy to include all the elements required by 2 CFR § 200.318. The updated policy includes procedures for evaluation and management of conflicts, mitigation strategies, enforcement mechanisms, training and communication provision, and procedures for regular review and update.  Implementation Date: September 30, 2024  Person Responsible: Juan Carlos Consuegra, President

View Audit 325582

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 503367 (2023-001)

Significant Deficiency 2023

Capital Area Community Action Agency, INC

FL

Questioned Costs Special Tests & Provisions

The Capital Area Community Action Agency Board membership fluctuates over time. Sometimes there are several representatives or their designees on the board. Other times there are several private sector representatives. As a tri-partite board, low income representatives are always on the board. While...

The Capital Area Community Action Agency Board membership fluctuates over time. Sometimes there are several representatives or their designees on the board. Other times there are several private sector representatives. As a tri-partite board, low income representatives are always on the board. While the numbers are not always equal, the Agency strives to meet the spirit of the law in its recruitment efforts. The Board will work to develop a more robust recruitment method to ensure a balance of representation from the three sectors.

View Audit 325531

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 503289 (2023-002)

Material Weakness 2023

Catholic Charities of the Diocese of Tulsa, Inc.

OK

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Department’s Response: We concur. Views of Responsible Officials and Corrective Action: Time charged to the grants was based on an estimate of efforts and did not have records to support actual time spent on grant activities. Subsequent to June 30, 2023, CCEOK implemented policies to ensure timeshee...

Department’s Response: We concur. Views of Responsible Officials and Corrective Action: Time charged to the grants was based on an estimate of efforts and did not have records to support actual time spent on grant activities. Subsequent to June 30, 2023, CCEOK implemented policies to ensure timesheets completed by staff and approved by program managers are used to calculate compensation billed to federal awards to ensure that employee time billed to the grants adequately supported. Any true up calculations needed to ensure accuracy will be completed by the end of the grant period. Name of Contact Person: Lisa Wheeler, CPA Director of Finance Lwheeler@CCEOK.org 918-508-7118 Projected Implementation: July 1, 2024

View Audit 325382

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 503151 (2023-001)

Material Weakness 2023

Comstock Community Center

MI

Reporting Questioned Costs Material Weakness

Condition: A Single Audit was not timely completed for the fiscal reporting years noted. The years ending December 31, 2023, and 2022. Planned Corrective Action: The Comstock Community Center has established internal guidelines for identifying future Single Audit requirements and will seek clarific...

Condition: A Single Audit was not timely completed for the fiscal reporting years noted. The years ending December 31, 2023, and 2022. Planned Corrective Action: The Comstock Community Center has established internal guidelines for identifying future Single Audit requirements and will seek clarification with any federal granting agencies related to filing requirements each year. Additionally, as evidenced by the filing of this report, the Comstock Community Center has performed the audit for the year ending December 31, 2023. Contact person responsible for corrective action: Mary T. Gustas, Executive Director, Michelle WhitePaster, Account Manager Anticipated Completion Date: The necessary adjustments have been made to the Community Center’s records and are appropriately presented in the financial statements. Accordingly, no further corrective action is deemed necessary.

View Audit 325173

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

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 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 503004 (2023-002)

Material Weakness 2023

Logan County

OH

Questioned Costs Student Financial Aid Allowable Costs / Cost Principles

The fiscal department staff will compare the SACWIS placement cost report with billing. If any discrepancy occurs the fiscal department staff will confirm with the caseworker of the case for correct number of days. The fiscal department will verify the reimbursement report for accuracy.

View Audit 324945

Finding 502957 (2023-002)

Significant Deficiency 2023

Henry County R-I School District

MO

Questioned Costs Cash Management

December 8, 2023 U.S. Department of Education Henry County R-I School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Brad Hunter, Superintendent Henry County R-I School...

December 8, 2023 U.S. Department of Education Henry County R-I School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Brad Hunter, Superintendent Henry County R-I School District Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2023 The findings from the June 30, 2023, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2023-002 ARP ESSER III Recommendation: The District must ensure that they have proper documentation and have actually spent the federal funds prior to seeking reimbursement. Action Taken: The District will ensure that expenditures are properly supported prior to requesting reimbursement. Completion Date: June 30, 2024 Sincerely, Brad Hunter, Superintendent Henry County R-I School District

View Audit 324922

Finding 502955 (2023-005)

Significant Deficiency 2023

Urban League of Metropolitan Seattle

WA

Questioned Costs Allowable Costs / Cost Principles Eligibility

Finding Number 2023-005 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: Management reviewed the document retention policy with all program managers and directors and IT created online files for each department to retain program documents as per the ...

Finding Number 2023-005 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: Management reviewed the document retention policy with all program managers and directors and IT created online files for each department to retain program documents as per the policy. Management will conduct implementation audits for each department. Anticipated Completion Date: Date completed 10/31/2024

View Audit 324915

Finding 502940 (2023-004)

Significant Deficiency 2023

Urban League of Metropolitan Seattle

WA

Allowable Costs / Cost Principles Questioned Costs § 200.434

Finding Number 2023-004 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: ULMS reached out to the funder after it was informed of this Finding to address the issue, the funder stated that ULMS’s NICRA rate is not overcharged because certain exclusions...

Finding Number 2023-004 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: ULMS reached out to the funder after it was informed of this Finding to address the issue, the funder stated that ULMS’s NICRA rate is not overcharged because certain exclusions were made that were discretionary and were more than the awards and grants amount. ULMS will work with the funder in subsequent NICRA calculations to make sure awards and grants are excluded. Anticipated Completion Date: Date completed 9/6/24

View Audit 324915

Finding 502925 (2023-003)

Significant Deficiency 2023

Urban League of Metropolitan Seattle

WA

Reporting Questioned Costs Significant Deficiency § 200.512

inding Number 2023-003 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: The delay in submitting the audit on time is mainly due to changes with the SEFA reporting. Management created a closing process which includes contract review to ensure accurate...

inding Number 2023-003 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: The delay in submitting the audit on time is mainly due to changes with the SEFA reporting. Management created a closing process which includes contract review to ensure accurate SEFA reporting. Anticipated Completion Date: Date completed 9/10/2024

View Audit 324915

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 502901 (2023-002)

Significant Deficiency 2023

Reset to Success Foundation, Inc.

IL

Questioned Costs Cash Management Reporting

We will engage with an outside consultant/independent CPA firm to review and manage the internal control process. This corrective action will be implemented by December 31, 2024 by the Administrator and Board.

View Audit 324851

Corrective Action Plans

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