Corrective Action Plans

Finding 499127 (2023-006)

Significant Deficiency 2023

Nobles County

MN

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

Federal Agency: U.S. Department of Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP; 2023 Pass-Through Agency: Minnesota department of Human Services Type of Finding: Significant Deficiency ...

Federal Agency: U.S. Department of Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP; 2023 Pass-Through Agency: Minnesota department of Human Services Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Award Period: Year Ended December 31, 2023 Recommendation: We recommend procedures and controls be implemented to ensure each quarterly listing is properly reviewed and accurate employees are on the listings. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will adhere to established procedures and policies. Name of the contact person responsible for corrective action: Stacie Golomiecki, Community Services Director – Stephani Diekmann, Fiscal Supervisor Planned completion date for corrective action plan: December 31, 2024

View Audit 321906

Finding 499114 (2023-002)

Significant Deficiency 2023

Bronx Community Health Network, Inc.

NY

Subrecipient Monitoring Reporting Questioned Costs § 200.303

Bronx Community Health Network, Inc. (“BCHN”) Corrective Action Plan For the Year Ended December 31, 2023 Health Resources and Services Administration (“HRSA”) Federal Award Finding Finding 2023-002 – Reporting: Federal Funding Accountability and Transparency Act (“FFATA”) – Significant Deficienc...

Bronx Community Health Network, Inc. (“BCHN”) Corrective Action Plan For the Year Ended December 31, 2023 Health Resources and Services Administration (“HRSA”) Federal Award Finding Finding 2023-002 – Reporting: Federal Funding Accountability and Transparency Act (“FFATA”) – Significant Deficiency Description of Finding: There was no evidence of review and approval by someone other than the preparer of the FFATA subawards that were submitted to the FSRS. The FFATA subawards were not submitted timely to the Federal Funding Accountability and Transparency Act Subaward Reporting System (“FSRS”). Statement of Concurrence: We concur with the finding above. Corrective Action: As of September 1, 2023, BCHN implemented a workflow where FFATA information will be reported to the FSRS upon receipt of the Notices of Award. In addition, as of September 9, 2024, the FFATA report will be reviewed by someone other than the preparer prior to submission and evidence of the approval maintained. Completion Date: September 9, 2024. Name of Contact Person: James Paine, Ph.D. Chief Executive Officer Tel. No.: (718) 405-4993 E-mail: jpaine@bchnhealth.org If HRSA has questions regarding this Corrective Action Plan, please call James Paine at (718) 405-4993. Sincerely yours, _________________________ James Paine, Ph.D. Chief Executive Officer

View Audit 321903

Finding 499112 (2023-002)

Material Weakness 2023

Morrison County

MN

Reporting Questioned Costs Material Weakness § 200.303

Finding Number: 2023-002 Finding Title: Reporting Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Shannon Coyle, County Auditor-Treasurer Corrective Action Planned: Morrison County management is aware that the ann...

Finding Number: 2023-002 Finding Title: Reporting Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Shannon Coyle, County Auditor-Treasurer Corrective Action Planned: Morrison County management is aware that the annual Project and Expenditure Report submitted for Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) to the U.S. Treasury was done so incorrectly. The County has reviewed the U.S. Department of the Treasury guidance and form instructions to ensure it is correctly reporting its CSLFRF activity going forward. Anticipated Completion Date: The correction will be made on the Annual Project and Expenditure Report due in April 2024, for the reporting period ending March 31, 2024.

View Audit 321900 Questioned Costs: $1

Finding 499111 (2023-002)

Significant Deficiency 2023

Regent at Apple Valley, LLC Dba: the Seasons at Apple Valley

MN

Questioned Costs HUD Housing Programs Significant Deficiency

Section 232 HUD-Insured Mortgage– Assistance Listing No. 14.129 Management is required to maintain tenant security deposits in a separate bank account in an amount adequate to cover the security deposit liability. The security deposit bank account balance was not adequate to cover the security depos...

Section 232 HUD-Insured Mortgage– Assistance Listing No. 14.129 Management is required to maintain tenant security deposits in a separate bank account in an amount adequate to cover the security deposit liability. The security deposit bank account balance was not adequate to cover the security deposit liability. Recommendation: Recommend management fund the security deposit account in an amount that is adequate to cover the security deposit liability. There is no disagreement with the audit finding. Action taken in response to finding: We have funded the security deposit account in an amount adequate to cover the security deposit liability. Name of the contact person responsible for corrective action: Cassandra Johnson Planned completion date for corrective action plan: July 2024

View Audit 321895

Finding 499110 (2023-001)

Significant Deficiency 2023

Regent at Apple Valley, LLC Dba: the Seasons at Apple Valley

MN

Questioned Costs HUD Housing Programs Significant Deficiency

Section 232 HUD-Insured Mortgage– Assistance Listing No. 14.129 Management is required to retain the HUD approved management agreement to ensure payments made are in accordance with HUD requirements. The Project does not have a HUD approved management agreement. Recommendation: Recommend that manage...

Section 232 HUD-Insured Mortgage– Assistance Listing No. 14.129 Management is required to retain the HUD approved management agreement to ensure payments made are in accordance with HUD requirements. The Project does not have a HUD approved management agreement. Recommendation: Recommend that management work with HUD to have the current management agreement approved. There is no disagreement with the audit finding. Action taken in response to finding: We have contacted HUD to obtain an approved management agreement. Name of the contact person responsible for corrective action: Cassandra Johnson Planned completion date for corrective action plan: September 2024

View Audit 321895

Finding 499096 (2023-002)

Significant Deficiency 2023

Children's Health System of Texas

CA

Matching / Level of Effort / Earmarking Questioned Costs Reporting § 200.303

93.493 Congressional Directives Management did not document the level of effort of key personnel identified as Project Directors which were providing in-kind support to the grant program. Management will implement bi-weekly tracking of effort via Excel spreadsheet by key personnel related to these...

93.493 Congressional Directives Management did not document the level of effort of key personnel identified as Project Directors which were providing in-kind support to the grant program. Management will implement bi-weekly tracking of effort via Excel spreadsheet by key personnel related to these grant projects. The tracking of hours of effort will be maintained along with other grant related documentation by the grant management team. Management will continue to seek clarification with awarding agency to clarify if such tracking can be eliminated. Contact Person: Danielle Wesley, VP Network Service Delivery danielle.wesley@childrens.com 214-456-8988 Expected Completion Date: October 31, 2024

View Audit 321892

Finding 499092 (2023-002)

Material Weakness 2023

Chisago County

MN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403

Finding Number: 2023-002 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Kristin Waddell Corrective Action Planned: Extensive rese...

Finding Number: 2023-002 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Kristin Waddell Corrective Action Planned: Extensive research was done on this topic and position of the County is that cities and townships are non-entitlement units (NEUs) who report to the Treasury directly. SLFRF Compliance and Reporting Guidance published by The Department of the Treasury states that NEUs are not subrecipients under the SLFRF program; they are SLFRF recipients that report directly to the Treasury. Recipients of the County’s ARPA Broadband grants: -provided the specific unserved or underserved areas located within the County where therequested ARPA funds would be used to deliver high-speed, reliable, and affordable internet(typically accompanied by the consultant report coordinating the construction) on their grantapplications to the County Board; and -have certified they are complying with “all federal, state, and local laws and all requirementsand published guidance set forth regarding the usage of any and all monies appropriated underthe ARPA” in their signed grant agreements with the County; However, beginning in 2024 the County will collect itemized support for the expenditures incurred related to the ARPA Broadband Grant Program. Anticipated Completion Date: Immediately

View Audit 321886 Questioned Costs: $1

Finding 499086 (2023-002)

Significant Deficiency 2023

Sound Generations

WA

Questioned Costs Cash Management Reporting § 200.303

Type of Finding: Significant Deficiency in Internal Control over Compliance - Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number; 93.044 / 93.045 / 93.053 Federal Award Identification Number and Year: DA23-1109-2023 P...

Type of Finding: Significant Deficiency in Internal Control over Compliance - Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number; 93.044 / 93.045 / 93.053 Federal Award Identification Number and Year: DA23-1109-2023 Pass-Through Agency: City of Seattle Pass-Through Number(s): DA23-1109 Award Period: January 1, 2023 through December 31, 2023 Criteria or specific requirement: 2 CFR 200.303(a) states that a non-Federal entity must “Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non- Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring the Organization of the Treadway Commission (COSO).” Condition: During testing of reporting, it was noted that, for one sample, documentation was not retained of approval of financial reporting. Questioned Costs: None Context: A sample of 9 financial reports was made from a population of 54 total reports. Of the 9 sampled, 1 was missing evidence of authorized personnel review and approval. Cause: In this one instance, verbal approval was given rather than emailed approval. Effect: Without adequate documentation and controls in place to ensure costs are reasonable and intended for the program charged, Sound Generations could incorrectly charge expenditures to the federal program, report fraudulent expenditures, or not request appropriate reimbursement that Sound Generations is entitled to under the terms of the grant. Repeat Finding: No. Recommendation: CLA recommends that documentation is retained as proof of authorized personnel review. Views of responsible officials and planned corrective actions: Sound Generations agrees with the finding. Sound Generations has revised its approval process to include digital signatures with time stamps by authorized personnel on all documentation rather than emailed approvals. Responsible Official: Carlos Rojas, Chief Financial Officer; Christina Hannan, Controller Anticipated Completion Date: March 31, 2024

View Audit 321877

Finding 499072 (2023-001)

Significant Deficiency 2023

Council Towers II Housing Development Fund Corporation

NY

HUD Housing Programs Questioned Costs Special Tests & Provisions

1. Finding 2023-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and will implement the auditor’s recommendations. The recommendation, if properly implemented, should prevent this condition from arising again. Action(s) Taken or Planned on the Finding Action ...

1. Finding 2023-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and will implement the auditor’s recommendations. The recommendation, if properly implemented, should prevent this condition from arising again. Action(s) Taken or Planned on the Finding Action 1-The residence director, building office staff, and accounting staff will be informed of the HUD requirements regarding the timely refund of security deposits. Action 2-The residence director and building office staff will immediately notify the accounting staff of all move outs by email so that a security deposit refund check can be promptly issued. Action 3-The asset management staff will review the accounts payable aging on a weekly basis to ensure that all security deposit refund checks have been issued. b. Support staff has been brought in to lighten the workload of the fiscal staff allowing them the time to ensure that the return of the security deposits are processed in a timely manner.

View Audit 321849

Finding 499071 (2023-001)

Significant Deficiency 2023

Council Towers IV Housing Development Fund Corporation

NY

HUD Housing Programs Questioned Costs Special Tests & Provisions

Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will implement the auditor's recommendations. The recommendation, if properly implemented, should prevent this condition from arising again. Although the Housing Director processed the Final Accoun...

Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will implement the auditor's recommendations. The recommendation, if properly implemented, should prevent this condition from arising again. Although the Housing Director processed the Final Accounting Statement in a timely manner and requested that the security deposit be returned to the tenant, the Accounts Payable Department missed the request. As staff have been covering two, sometimes three positions, adequate attention was not given to this item. This year, we have brought additional help to support the Fiscal Department. This support staff has allowed the key members of the fiscal team to work with a manageable workload and at a pace that will ensure that security deposits will be returned within 30 days of a tenant’s departure.

View Audit 321847

Finding 499070 (2023-001)

Significant Deficiency 2023

Council Towers III Housing Development Fund Corporation

NY

HUD Housing Programs Questioned Costs Special Tests & Provisions

Management agrees with the finding and will implement the auditor's recommendations. The recommendation, if properly implemented, should prevent this condition from arising again. Action 1-The residence director, building office staff, and accounting staff will be informed of the HUD requirements ...

Management agrees with the finding and will implement the auditor's recommendations. The recommendation, if properly implemented, should prevent this condition from arising again. Action 1-The residence director, building office staff, and accounting staff will be informed of the HUD requirements regarding the timely refund of security deposits. Action 2-The residence director and building office staff will immediately notify the accounting staff of all move outs by email so that a security deposit refund check can be promptly issued. Action 3-The asset management staff will review the accounts payable aging on a weekly basis to ensure that all security deposit refund checks have been issued.

View Audit 321845

Finding 499066 (2023-002)

Significant Deficiency 2023

Douglas County

MN

Questioned Costs Eligibility Reporting § 200.303

Recommendation: It is recommended County management add an additional control review over the eligibility of casefile reviews. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to designate a...

Recommendation: It is recommended County management add an additional control review over the eligibility of casefile reviews. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to designate an internal reviewer to continually review the casefile eligibility determinations throughout the year. Name of the contact person responsible for corrective action plan: Jill Frisell, Finance Director Planned completion date for corrective action plan: December 31, 2024

View Audit 321840

Finding 499060 (2023-002)

Material Weakness 2023

Metropolitan School District of Lawrence Township

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-002 Finding Subject: COVID- 19 – Education Stabilization Fund - Reporting Summary of Finding: The School Corporation completed and submitted three annual Data Collection reports (Reports) for the ESSER grants. For one of the three reports tested, the report was not supported by the unit...

FINDING 2023-002 Finding Subject: COVID- 19 – Education Stabilization Fund - Reporting Summary of Finding: The School Corporation completed and submitted three annual Data Collection reports (Reports) for the ESSER grants. For one of the three reports tested, the report was not supported by the unit’s records. The financial information provided did not agree with the data submitted in the Reports, therefore we could not determine their accuracy. Contact Person Responsible for Corrective Action: Matt Miles Contact Phone Number and Email Address: 317-423-8380 mattmiles@msdlt.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School District will work to ensure the ESSER report amounts tie to the accounting records and will improve record keeping of supporting documentation. If the amounts do not match, District will document support for all claims. Anticipated Completion Date: Corrective action steps have been implemented and will be refreshed.

View Audit 321827

Finding 499027 (2023-002)

Significant Deficiency 2023

Watonwan County

MN

Internal Control / Segregation of Duties Questioned Costs Reporting § 200.303

Finding Number: 2023-002 Finding Title: Local Collaborative Time Study (LCTS) Annual Spending Report Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Erin Marks Corrective Action Planned: The 2023 report was revised and completed by the Fiscal Offi...

Finding Number: 2023-002 Finding Title: Local Collaborative Time Study (LCTS) Annual Spending Report Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Erin Marks Corrective Action Planned: The 2023 report was revised and completed by the Fiscal Officer. Effective immediately and on going, the spending report will be completed by the Fiscal Officer and reviewed by the Supervisor. Narrative detail and programmatic reporting will be completed by the Collaborative Coordinator and reviewed by the Director. Anticipated Completion Date: 12/31/2024

View Audit 321815

Finding 499026 (2023-001)

Material Weakness 2023

Saguache County

CO

Questioned Costs Material Weakness Reporting

Finding 2023-001: Local Assistance and Tribal Consistency Fund, Federal Assistance Listing No. 21.032, U.S. Department of Treasury Compliance Requirement: Reporting Grant No.: Not applicable Type of finding: Internal Control (material weakness) and Noncompliance (material ...

Finding 2023-001: Local Assistance and Tribal Consistency Fund, Federal Assistance Listing No. 21.032, U.S. Department of Treasury Compliance Requirement: Reporting Grant No.: Not applicable Type of finding: Internal Control (material weakness) and Noncompliance (material noncompliance) Recommendation: The County should strengthen its internal controls with adopted policies and procedures to ensure accurate financial reporting in compliance with the Reporting Guidance for the Local Assistance and Tribal Consistency Fund. Action Taken: Complete a spreadsheet that shows the exact revenue and expenditures to report exactly the amounts recognized/spent for the Local Assistance and Tribal Consistency Fund.

View Audit 321810

Finding 499011 (2023-001)

Material Weakness 2023

County of Onondaga, New York

NY

Questioned Costs Student Financial Aid Eligibility

The County agrees that reinforcing existing policies and procedures to require caseworkers to cite source documents supporting a child’s disability when determining initial Title IV-E eligibility and continuation of eligibility is necessary and will continue to do so.

View Audit 321795 Questioned Costs: $1

Finding 499006 (2023-001)

Significant Deficiency 2023

Thurston County Economic Development Council

WA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.430

Significant Deficiency in Internal Control and Compliance over Major Programs Funding Agency: Department of Treasury ALN: 21.027 Recommendation: JSP recommends that the program manager and a member of the finance committee knowledge about 2 CFR 200.430(i)(1) review the executive director costs char...

Significant Deficiency in Internal Control and Compliance over Major Programs Funding Agency: Department of Treasury ALN: 21.027 Recommendation: JSP recommends that the program manager and a member of the finance committee knowledge about 2 CFR 200.430(i)(1) review the executive director costs charged to the Coronavirus State and Local Recovery Funds program. There is no disagreement with the audit finding. The corrective action was immediately implemented when it was identified in September of 2023, conducted over the period ending December 31, 2023. A review of the timesheets from October – December of 2023 reflects that this had been addressed. Action planned in response to finding: Treasurer of the Board of Directors and federal program manager shall review the executive director’s cost allocations within timesheets. Names of the contact person(s) responsible for corrective action: Michael Cade (EDC Executive Director), Michael McGauly (Board of Directors Treasurer), and Matt Stacey (EDC Finance Manager). Planned completion date for corrective action plan: September 2023

View Audit 321792 Questioned Costs: $1

Finding 498967 (2023-006)

Significant Deficiency 2023

City of Sheboygan

WI

Questioned Costs Reporting

Management agrees with the comment. The City will work closely with the Water Utility to receive quarterly updates on actual expenditures incurred for the project going forward.

View Audit 321788

Finding 498965 (2023-001)

Significant Deficiency 2023

Sealaska Heritage Institute

AK

Special Tests & Provisions Questioned Costs Significant Deficiency

September 24, 2024 To whom it may concern: Sealaska Heritage Institute (SHI) respectfully submits the following corrective action plan for the year ending December 31, 2023. Our independent single federal audit was performed by Kendall, Prebola and Jones, LLC 133 Mann Street, PO Box 259, Bedford PA...

September 24, 2024 To whom it may concern: Sealaska Heritage Institute (SHI) respectfully submits the following corrective action plan for the year ending December 31, 2023. Our independent single federal audit was performed by Kendall, Prebola and Jones, LLC 133 Mann Street, PO Box 259, Bedford PA 15522. The following finding was discovered, and a corrective plan has been implemented: ALN Number 84.356A ALN Title Alaska Native Educational Programs Federal Award Years: 10/01/22 – 09/30/23 09/30/23 – 09/29/24 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition and Context: SHI is engaged in a construction project, and it is partially funded by federal funds. While SHI primarily oversees educational programs and their reporting requirements, SHI was aware that Federal prevailing wage requirements apply to construction projects funded with Federal monies, and had conveyed this to its prime contractor for the construction project. SHI concurs with the auditor finding that SHI did not have timely submittal and review of the certified payrolls as required. Upon late review of the certified payrolls furnished to SHI by the design-build contractor and its subcontractors employed on this project, SHI confirmed that all wages paid met or exceed the prevailing wage rates for Juneau, Alaska. In order to ensure timely tracking and compliance with Federal prevailing wage requirements for this project, SHI has committed to the following corrective action plan. Corrective Action: • SHI’s design-build (prime) contractor for this project has been informed that it must provide certified payrolls to SHI for all workers on this project employed by itself or its subcontractors with contracts valued at $2,000 or more within seven (7) days of the end of each weekly pay period. Contractor will provide these either by e-mailing them to SHI’s Project Manager and/or by posting them on Procore, the construction management application it uses and to which SHI’s Project Manager has access. • SHI’s Project Manager will log and review the certified payrolls weekly, comparing them against the prevailing wage rates indicated in General Decision Number AK20240001 or any preceding or superseding document, and will maintain a record of said payrolls. • Should any construction project happen in the future, SHI will ensure an experienced federal audit consultant provides proper training in the particulars of construction project compliance requirements to the Project Manager and Finance Staff before the start of the project. • Prior to the start of any future construction project, SHI will develop a reporting requirement calendar that is checked/implemented during the course of the project. Completion Dates: Grant Award Compliance Review.……………………………………….. 06/24 Development of Compliance corrective action…………………….. 07/24 Implementation of Compliance corrective action………………… 07/24 Project Manager review/training in reporting requirements.. 06/24 SHI, the COO, and their contracted financial firm have discussed the corrective action plan and are working cooperatively to ensure that all deadlines are met for construction compliance and reporting purposes. Lee A. Kadinger Chief Operating Officer

View Audit 321781

Finding 498954 (2023-003)

Material Weakness 2023

City of Bluffton

IN

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.300 § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Period of Performance Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Bri Lau...

FINDING 2023-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Period of Performance Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Bri Lautzenheiser Contact Phone Number and Email Address: bri@blufftonindiana.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Any transfers that happen, will be reviewed, and will have better documentation of what claims made the transfer happen and make sure supporting documentation is attached to the claim to prove the use of the transferred funds. Anticipated Completion Date: Immediately

View Audit 321762 Questioned Costs: $1

Finding 498920 (2023-001)

Significant Deficiency 2023

Regent at Maplewood, LLC Dba: the Seasons at Maplewood

MN

Questioned Costs HUD Housing Programs Significant Deficiency

Section 232 HUD-Insured Mortgage– Assistance Listing No. 14.129 Management is required to maintain tenant security deposits in a separate bank account in an amount adequate to cover the security deposit liability. The security deposit bank account balance was not adequate to cover the security depos...

Section 232 HUD-Insured Mortgage– Assistance Listing No. 14.129 Management is required to maintain tenant security deposits in a separate bank account in an amount adequate to cover the security deposit liability. The security deposit bank account balance was not adequate to cover the security deposit liability. Recommendation: Recommend management fund the security deposit account in an amount that is adequate to cover the security deposit liability. There is no disagreement with the audit finding. Action taken in response to finding: We have funded the security deposit account in an amount adequate to cover the security deposit liability. Name of the contact person responsible for corrective action: Cassandra Johnson Planned completion date for corrective action plan: July 2024

View Audit 321756

Finding 498919 (2023-005)

Material Weakness 2023

Forth

OR

Questioned Costs Procurement, Suspension & Debarment Material Weakness § 200.318 § 200.326

Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should follow established written policies and procedures regarding procurement and properly document the process for each procurement made. Explanation of disagreement with audit findings: th...

Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should follow established written policies and procedures regarding procurement and properly document the process for each procurement made. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action Plan: We agree with the auditor’s comments and the following actions have been taken to improve the situation. We hired a Contracts & Compliance Manager in 2024 who is now responsible for ensuring the procurement process is properly documented for each procurement made. Name(s) of the contact people responsible for correction action: Gina Avalos-Limardo, Director of Finance & Operations and Cho Heide, Contracts & Compliance Manager Plan completion date for corrective action plan: September 30, 2024

View Audit 321749

Finding 498917 (2023-003)

Material Weakness 2023

Forth

OR

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding firsttier subawards including tracking and proper internal control procedures. Explanation of disagreement with audit findings: there...

Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding firsttier subawards including tracking and proper internal control procedures. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action Plan: We agree with the auditor’s comments and the following actions have been taken to improve the situation. We hired a Contracts & Compliance Manager in 2024 who is now responsible for reporting first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) by the reporting due date. Additionally, we established written policies and procedures regarding first-tier subawards including tracking and proper internal control procedures. Name(s) of the contact people responsible for correction action: Gina Avalos-Limardo, Director of Finance & Operations and Cho Heide, Contracts & Compliance Manager Plan completion date for corrective action plan: September 30, 2024

View Audit 321749

Finding 498907 (2023-002)

None 2023

City of Middletown

NY

Reporting Questioned Costs

The City Treasurer will file the Single Audit before September 30th, 2024.

View Audit 321724

Finding 498897 (2023-004)

Material Weakness 2023

Clifford W. Beers and Subsidiaries

CT

Questioned Costs Material Weakness Internal Control / Segregation of Duties

Department of Education Education Stabilization Fund – Assistance Listing No. 84.425 Recommendation: We recommend that internal policies and procedures be reviewed and updated to ensure underlying supporting documentation for payroll expenditures is fully retained going forward for this program. E...

Department of Education Education Stabilization Fund – Assistance Listing No. 84.425 Recommendation: We recommend that internal policies and procedures be reviewed and updated to ensure underlying supporting documentation for payroll expenditures is fully retained going forward for this program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The organization has enhanced its internal policies and procedures to ensure underlying supporting documentation is fully retained and maintained.Name of the contact person responsible for corrective action: Shaina Rodriguez, Vice President of Human Resources and Managed Services. Planned completion date for corrective action plan: June 30, 2024

View Audit 321699

Corrective Action Plans

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