Corrective Action Plans

Finding 501944 (2023-005)

Significant Deficiency 2023

PA

Reporting Questioned Costs Allowable Costs / Cost Principles

PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Condition/Cause The College did not prepare a...

PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Condition/Cause The College did not prepare an accurate SEFA. The College provided information relating to the federal programs including agreements and other supporting documentation. However, a complete and accurate SEFA was not prepared. Recommendation We recommend the College designate an individual to be responsible for assembling the SEFA after reviewing grant activity to determine that a SEFA is required for the year. The SEFA should be reviewed by management for accuracy and completeness after preparation before being sent to the auditors. Management Response We agree with the auditor's comments. The College is actively recruiting to fill critical accounting vacancies. The College is reviewing standard operating procedures for all federal activity to include grants and student aid. Procedures, training, and processes to review the SEFA will be implemented by the end of FY 2025.

View Audit 324121

Finding 501927 (2023-002)

Material Weakness 2023

Garfield County School District

UT

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326

Auditee Response: Management of the District has reviewed the processes and internal controls related to construction contracts and have implemented changes to ensure that the Wage Rate Requirements are adhered to when applicable. Corrective Action Plan: (1) Any contracts over $2,000 will include th...

Auditee Response: Management of the District has reviewed the processes and internal controls related to construction contracts and have implemented changes to ensure that the Wage Rate Requirements are adhered to when applicable. Corrective Action Plan: (1) Any contracts over $2,000 will include the proper language that the contractor must comply with the Davis-Bacon Act. These contracts will be reviewed by Business Administrator and Superintendent before being signed and (2) Weekly certified reports will be obtained from contractor and reminders have been set up with both parties to ensure this happens timely. Person Responsible: Lane Mecham, Business Administrator Timeline: Management of the District will ensure all construction contracts using federal dollars will have the Davis-Bacon language in the contract – November 2023 Certified weekly payroll reports obtained from contractor – November 2023

View Audit 324105

Finding 501917 (2023-005)

Material Weakness 2023

Buckhead Christian Ministry, Inc.

GA

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.430

We appreciate the auditor's identification of the material weakness in our internal controls over the documentation of approved pay rates related to our federal award. We understand the importance of maintaining adequate internal controls to prevent, detect, and correct misstatements on a timely bas...

We appreciate the auditor's identification of the material weakness in our internal controls over the documentation of approved pay rates related to our federal award. We understand the importance of maintaining adequate internal controls to prevent, detect, and correct misstatements on a timely basis. 1. Documentation Process: We will implement a documentation process to ensure that all employee pay rates related to our federal award are documented and approved by management. Specifically, we will: a. Assign responsibility for documenting and approving employee pay rates related to our federal award to a specific staff member. b. Establish a process for documenting and approving employee pay rates related to our federal award, including the use of a standardized form. c. Ensure that all employee pay rates related to our federal award are documented and approved before payroll is processed. d. Investigate and resolve any discrepancies identified during the documentation and approval process related to our federal award. e. Document the documentation and approval process related to our federal award and ensure that all documentation is maintained. 2. Internal Controls: We will strengthen our internal controls over the documentation of approved pay rates to ensure that misstatements are prevented, detected, and corrected on a timely basis. Specifically, we will: a. Establish a process for reviewing all employee pay rates by management. b. Ensure that all staff members responsible for documenting and approving employee pay rates are trained on the new process and the importance of maintaining adequate internal controls. c. Document the new process and internal controls in a written policy and procedure manual. 3. Personnel: We will ensure that personnel changes do not impact our internal controls over the documentation of approved pay rates. Specifically, we will: a. Cross-train staff members to ensure that there is adequate coverage for all employee pay rates. b. Establish a process for documenting and communicating changes in personnel responsibilities related to the documentation and approval of employee pay rates. We believe that these corrective actions will effectively address the material weakness identified by the auditor and strengthen our internal controls over the documentation of approved pay rates. We are committed to ensuring the accuracy and integrity of our financial reporting and maintaining the trust of our stakeholders. Person Responsible: Anthony Jayesingha Date Corrected: 7/31/2023

View Audit 324071 Questioned Costs: $1

Finding 501916 (2023-004)

Material Weakness 2023

Buckhead Christian Ministry, Inc.

GA

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.430

We appreciate the auditor's identification of the material weakness in our internal controls over the review of payroll registers for allowable costs and activities and period of performance related to our federal award. We understand the importance of maintaining effective internal controls to prov...

We appreciate the auditor's identification of the material weakness in our internal controls over the review of payroll registers for allowable costs and activities and period of performance related to our federal award. We understand the importance of maintaining effective internal controls to provide reasonable assurance that we are managing federal awards in compliance with statutes, regulations, and the terms and conditions of the award. Documentation Process: We will implement a documentation process to ensure that payroll registers are reviewed for accuracy by management on a timely basis and that the review is properly documented. Specifically, we will: 1. Assign responsibility for reviewing payroll registers for accuracy by management to a specific staff member. 2. Establish a process for reviewing payroll registers for accuracy by management, including the use of a standardized form. 3. Ensure that all payroll registers related to our federal award are reviewed for accuracy by management on a timely basis and that the review is properly documented. 4. Investigate and resolve any discrepancies identified during the review process related to our federal award. 5. Document the review process related to our federal award and ensure that all documentation is properly maintained. Person Responsible: Anthony Jayesingha Date Corrected: 7/31/2023

View Audit 324071

Finding 501915 (2023-001)

Significant Deficiency 2023

Housing Authority of the County of Santa Barbara

CA

Questioned Costs HUD Housing Programs Significant Deficiency

Finding 2023-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Assistance Listing Number: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial ...

Finding 2023-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Assistance Listing Number: 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: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least biennially to determine if the unit meets the Housing Quality Standards (HQS) 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)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority’s files and on discussion with management, there was a failed inspection that did not pass reinspection within 30 days without penalty. Context: There were approximately six hundred ninety four (694) failed inspections during the audit period. Of a sample size of twenty-five (25) failed inspections, one (1) unit did not pass reinspection within 30 days. HAP was not abated nor was the tenant transferred. Known Questioned Costs: $4,107 Our sample size is statistically valid. 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. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement a corrective action plan that will assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: The Authority accepts the recommendation of the auditor and will make the necessary changes to its inspection process to ensure enforcement of Housing Quality Standards (or any subsequent replacement). Irene Melton, Director of Finance, is responsible for implementing this corrective action by December 31, 2024

View Audit 324070 Questioned Costs: $1

Finding 501895 (2023-003)

Significant Deficiency 2023

Access, INC

CA

Questioned Costs Reporting Significant Deficiency § 200.512

Access, Inc. has recently employed a CFO with extensive experience with the Department of Labor grants and contracts, to assist with the accounting process and to ensure the books are closed in a timely fashion and the reporting package to be submitted to the Federal Audit Clearinghouse.

View Audit 324039

Finding 501894 (2023-002)

Material Weakness 2023

Access, INC

CA

Questioned Costs Cash Management Material Weakness § 200.303

Management will undertake the following corrective actions to address the material weakness identified: 1. Provide additional training to staff involved in payroll processing. 2. Establish procedures and implement more precise controls to ensure that expenditures are properly reviewed and approved b...

Management will undertake the following corrective actions to address the material weakness identified: 1. Provide additional training to staff involved in payroll processing. 2. Establish procedures and implement more precise controls to ensure that expenditures are properly reviewed and approved before being charged to a federal award.

View Audit 324039 Questioned Costs: $1

Finding 501893 (2023-001)

Material Weakness 2023

Access, INC

CA

Internal Control / Segregation of Duties Questioned Costs Material Weakness

Access, Inc. concurs with the finding and has begun implementing corrective action. Access, Inc. has recently employed a CFO with extensive experience with the Department of Labor grants and contracts, to assist with the accounting process which will enhance the organizations’ ability to ensure acco...

Access, Inc. concurs with the finding and has begun implementing corrective action. Access, Inc. has recently employed a CFO with extensive experience with the Department of Labor grants and contracts, to assist with the accounting process which will enhance the organizations’ ability to ensure accounting records are accurate and complete.

View Audit 324039

Finding 501892 (2023-001)

None 2023

Gran Signora Development Corporation

OH

Questioned Costs

Management concurs with the audit finding of underfunded security deposits and will deposit funds back to the cash account as cash flow permits.

View Audit 324038 Questioned Costs: $1

Finding 501876 (2023-004)

Material Weakness 2023

Kids Above All and Homes for Children Foundation

IL

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.308 § 200.403

Finding 2023‐004 – Material Weakness, Material Noncompliance – Allowable Costs/Activities Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management will improve policies and procedures to record the purchase of gift cards as a prepaid transactions and expense the g...

Finding 2023‐004 – Material Weakness, Material Noncompliance – Allowable Costs/Activities Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management will improve policies and procedures to record the purchase of gift cards as a prepaid transactions and expense the gift cards when all allowable cost criteria are met. We will also get input from our funders when necessary. Proposed Completion Date: October 31, 2024

View Audit 323971 Questioned Costs: $1

Finding 501870 (2023-003)

Material Weakness 2023

Kids Above All and Homes for Children Foundation

IL

Questioned Costs Material Weakness Reporting § 200.512

Finding 2023‐003 – Material Weakness, Material Noncompliance – Reporting (Repeat) Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management understands that the data collection was not submitted within 9 months of June 30th year end. Procedures will be implemented...

Finding 2023‐003 – Material Weakness, Material Noncompliance – Reporting (Repeat) Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management understands that the data collection was not submitted within 9 months of June 30th year end. Procedures will be implemented to make sure the audit is completed before the 9‐month deadline. Data collections will then be uploaded to the federal clearing hours before the 9‐ month deadline or within 30 days of the audit report being issued. Proposed Completion Date: March 31, 2025

View Audit 323971

Finding 501864 (2023-003)

Significant Deficiency 2023

Elizabeth Glaser Pediatric Aids Foundation

DC

Subrecipient Monitoring Questioned Costs Period of Performance

2023-003 Internal Controls over Compliance and Compliance with the Period of Performance Compliance Requirement Contact: Sam Kimball Title:  Corporate Controller Phone Number: 202-296-9165 Estimated Completion Date – October 2024 Corrective Action: Management acknowledges the finding and notes that ...

2023-003 Internal Controls over Compliance and Compliance with the Period of Performance Compliance Requirement Contact: Sam Kimball Title:  Corporate Controller Phone Number: 202-296-9165 Estimated Completion Date – October 2024 Corrective Action: Management acknowledges the finding and notes that the costs identified related to a project that ended in March 2023. On October 1, 2023, the Foundation implemented a new ERP system that includes better controls around the period of performance, preventing transactions from being entered after the award end date and/or close out date, reducing the risk of recording transactions to projects outside of the stated period of performance. Therefore, management does not anticipate similar issues around period of performance going forward, as the risks are additionally addressed with the new system design.

View Audit 323960 Questioned Costs: $1

Finding 501841 (2023-002)

Significant Deficiency 2023

Elizabeth Glaser Pediatric Aids Foundation

DC

Questioned Costs Allowable Costs / Cost Principles Reporting

2023-002 Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs/Cost Principles Contact: Sam Kimball Title:  Corporate Controller Phone Number: 202-296-9165 Estimated Completion Date – May 2024 Corrective Action: Management acknowledges the finding a...

2023-002 Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs/Cost Principles Contact: Sam Kimball Title:  Corporate Controller Phone Number: 202-296-9165 Estimated Completion Date – May 2024 Corrective Action: Management acknowledges the finding and notes that there are policies and procedures in place at the Foundation designed to mitigate this risk, as evidenced by the auditors noting no issues in the overwhelming majority of samples selected. In this specific instance, the Foundation overpaid the final invoiced amount and was issued a refund for the difference from the vendor during 2024.

View Audit 323960 Questioned Costs: $1

Finding 501840 (2023-002)

Significant Deficiency 2023

Athens Housing Authority

GA

HUD Housing Programs Questioned Costs Special Tests & Provisions

2023-002 – Reserve Funds for Replacement Condition: Current year HUD required reserve deposits were not made in accordance with the RCC. Corrective Action Planned: Management is to make the required deposits to get the account funded at a level in compliance with the RCC. Person responsible f...

2023-002 – Reserve Funds for Replacement Condition: Current year HUD required reserve deposits were not made in accordance with the RCC. Corrective Action Planned: Management is to make the required deposits to get the account funded at a level in compliance with the RCC. Person responsible for corrective action: Akinola Popoola, Executive Director Telephone: (256) 232-5300 x 8 Trudi Harris, Property Manager Anticipated Completion Date: Management expects the accounts to be back in compliance by the end of the 2024 fiscal year.

View Audit 323958

Finding 501831 (2023-003)

Significant Deficiency 2023

Town of Salem

NH

Reporting Significant Deficiency Internal Control / Segregation of Duties

The corrective action to be taken will be to develop written policies and procedures related to Federal Awards as required under Uniform Guidance. Expected Completion Date: December 31, 2024. Contact Person: Nicole McGee, Finance Director

View Audit 323932

Finding 501774 (2023-005)

Material Weakness 2023

Sangamon County, Illinois

IL

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.308 § 200.309 § 200.403

Low-Income Home Energy Assistance Program (LIHEAP) – Assistance Listing No. 93.568 Recommendation: We recommend the County review its procedures relative to allocating costs to Federal programs, and ensure only cost within the grant period are included. Explanation of disagreement with audit findi...

Low-Income Home Energy Assistance Program (LIHEAP) – Assistance Listing No. 93.568 Recommendation: We recommend the County review its procedures relative to allocating costs to Federal programs, and ensure only cost within the grant period are included. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: County department personnel changes have been implemented which address this deficiency. New department personnel have been properly trained by County Auditor staff as well as State grantor personnel to ensure proper compliance with all program requirements regarding period of performance. Name(s) of the contact person(s) responsible for corrective action: Dave MacDonna, Director of Community Resources. Planned completion date for corrective action plan: July 1, 2024

View Audit 323864 Questioned Costs: $1

Finding 501772 (2023-006)

Material Weakness 2023

Sangamon County, Illinois

IL

Questioned Costs Cash Management § 200.303 § 200.305

Low-Income Home Energy Assistance Program (LIHEAP) – Assistance Listing No. 93.568 Recommendation: We recommend the County design controls to ensure the accounting records reconcile to the reimbursement request and documentation be retained. Reconciliations should be reviewed and approved by an ind...

Low-Income Home Energy Assistance Program (LIHEAP) – Assistance Listing No. 93.568 Recommendation: We recommend the County design controls to ensure the accounting records reconcile to the reimbursement request and documentation be retained. Reconciliations should be reviewed and approved by an individual other than the preparer at the time of the request and this documentation should be retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: County department personnel changes have been implemented which address this deficiency. New department personnel have been properly trained by County Auditor staff as well as State grantor personnel to ensure proper compliance with all program requirements. Community Resources staff have been trained on keeping proper detailed records of all cash draws. Name(s) of the contact person(s) responsible for corrective action: Dave MacDonna, Director of Community Resources. Planned completion date for corrective action plan: July 1, 2024

View Audit 323864 Questioned Costs: $1

Finding 501755 (2023-003)

Significant Deficiency 2023

Loyalsock Township

PA

Questioned Costs § 200.303

Highway Planning and Construction Cluster – Assistance Listing No. 20.205; Passed through Pennsylvania Department of Transportation, Grant Period - Year Ended December 31, 2023. Condition: While the Township has informal policies and/or procedures for the administration of federal programs, the Town...

Highway Planning and Construction Cluster – Assistance Listing No. 20.205; Passed through Pennsylvania Department of Transportation, Grant Period - Year Ended December 31, 2023. Condition: While the Township has informal policies and/or procedures for the administration of federal programs, the Township does not have written policies and/or procedures as required by the Uniform Guidance. Corrective Action: Develop and approve a written plan for the administration and identification of federal programs and monies. Persons Responsible: Bill Burdett, Township Manager Anticipated Completion Date: July 1, 2025

View Audit 323849

Finding 501730 (2023-005)

Significant Deficiency 2023

Yuma District Hospital

CO

Questioned Costs Special Tests & Provisions Significant Deficiency § 200.303

Finding 2023-005 Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Finding Summary: During our testing, there was no formal review separate from the preparer over the reserve fund reconciliation...

Finding 2023-005 Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Finding Summary: During our testing, there was no formal review separate from the preparer over the reserve fund reconciliations for the federal program. In addition, there was a lack of review of the quarterly internal monitoring of the Hospital’s debt covenants. Responsible Individual: Rick Korf, CFO Corrective Action Plan: We will implement additional control processes to ensure the reserve fund reconciliation has a secondary review and approval that is documented. Anticipated Completion Date: 7/31/2024

View Audit 323810

Finding 501726 (2023-001)

None 2023

United Way of Brevard County, INC

FL

Questioned Costs § 200.512

FINDING NUMBER: 2023-001 UNITED WAY OF BREVARD WILL WORK DILIGENTLY WITH THE AUDIT VENDOR TO ENSURE SUBMISSION OF THE AUDIT REPORT TO THE FEDERAL AUDIT CLEARINGHOUSE BY THE DEADLINE ANTICIPATED COMPLETION DATE: 02/01/2024 RESPONSIBLE CONTACT PERSON: EMILY ORNDORFF

View Audit 323809

Finding 501725 (2023-002)

Significant Deficiency 2023

County of Passaic

NJ

Questioned Costs HUD Housing Programs Significant Deficiency

Section 8 Housing Choice Vouchers Program -Finding 2023-002 Finding – Of a sample size of 25 units that previously failed inspection, one unit did not pass reinspection within 30 days. Housing assistance payments were not abated nor was the tenant evicted resulting in questioned cost of $3,412. Thi...

Section 8 Housing Choice Vouchers Program -Finding 2023-002 Finding – Of a sample size of 25 units that previously failed inspection, one unit did not pass reinspection within 30 days. Housing assistance payments were not abated nor was the tenant evicted resulting in questioned cost of $3,412. This is considered a significant deficiency in internal controls over compliance for special tests and provisions type of compliance related to Housing Quality Standards (HQS) inspections. The Agency has not properly performed HQS inspections in compliance with program requirements. Recommendation – The Agency design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Corrective Action – The Agency will increase oversight in the Section 8 Housing Choice voucher Program with respect to following up on units that previously failed inspections in accordance with HQS to ensure that established internal control policies are being followed on a timely basis. Implementation Date – August 1, 2024

View Audit 323806 Questioned Costs: $1

Finding 501724 (2023-001)

Significant Deficiency 2023

County of Passaic

NJ

Questioned Costs HUD Housing Programs Eligibility

Finding – Of a sample size of 21 tenant files, income was miscalculated on one file resulting in questioned costs of $304. This is considered a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Agenc...

Finding – Of a sample size of 21 tenant files, income was miscalculated on one file resulting in questioned costs of $304. This is considered a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Agency has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Recommendation – The Agency design and implement internal control procedures that will reasonably assure compliance with Uniform Guidance and the compliance supplement. Corrective Action - The Agency will increase oversight in the Section 8 Housing Choice voucher Program with respect to calculated income to ensure that established internal control policies are being followed on a timely basis. Implementation Date -August 1, 2024

View Audit 323806 Questioned Costs: $1

Finding 501712 (2023-007)

Material Weakness 2023

Friendship Academy of the Arts

MN

Questioned Costs Procurement, Suspension & Debarment Material Weakness

Recommendation: We recommend that all purchases and payments are reviewed and approved, with part of that procedure being to review that the expenditures are allowable for the grant in which they are being recorded to. This review and approval should be documented so it is clear who reviewed it and ...

Recommendation: We recommend that all purchases and payments are reviewed and approved, with part of that procedure being to review that the expenditures are allowable for the grant in which they are being recorded to. This review and approval should be documented so it is clear who reviewed it and when. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The School intends to ensure that all federal expenditures are reviewed and approved prior to purchase and prior to coding them to the federal program going forward. Name of the contact person responsible for corrective action: Verlon Laird Planned completion date for corrective action plan: 6/30/2024

View Audit 323789 Questioned Costs: $1

Finding 501696 (2023-003)

Significant Deficiency 2023

Connecticut Zoological Society, Inc.

CT

Questioned Costs

The Society will complete and submit the Federal audit within nine months of the end of its fiscal year.

View Audit 323765

Finding 501694 (2023-002)

Significant Deficiency 2023

Connecticut Zoological Society, Inc.

CT

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

The Society will develop and document a procument policy that complies with federal procurement standards.

View Audit 323765

Corrective Action Plans

Filters