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Corrective Action Plans

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Finding 480313 (2023-001)
Significant Deficiency 2023
Middleborough Housing Authority
MA
HUD Housing Programs Questioned Costs Subrecipient Monitoring
The Authority had a change in Executive Director and Fee Accountant, which resulted in delayed access to the FASPHA system. The Authority will ensure timely submissions going forward.
The Authority had a change in Executive Director and Fee Accountant, which resulted in delayed access to the FASPHA system. The Authority will ensure timely submissions going forward.
View Audit 316534
National Council for History Education, Inc.
OH
Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment § 200.403
NCHE implemented a new policy in January 2024 regarding missing receipts. In October 2023, a new policy was instituted requiring receipt of vendor invoice before payment approval by the Accountant and Executive Director. All copies of approvals, receipts, and invoices, are now attached to each expen...
NCHE implemented a new policy in January 2024 regarding missing receipts. In October 2023, a new policy was instituted requiring receipt of vendor invoice before payment approval by the Accountant and Executive Director. All copies of approvals, receipts, and invoices, are now attached to each expense transaction in QuickBooks Online.
View Audit 316504
Finding 480285 (2023-001)
Significant Deficiency 2023
Cambridge Manor Tenant Council
IL
Internal Control / Segregation of Duties Questioned Costs Eligibility
Finding No. 2023-01: Tenant income is to be reconciled to reports run by the Enterprise Income Verification system (EIV) Recommendation: Management should use the EIV system properly to verify tenant employment and income during recertifications and calculate subsidy payments correctly. Action Taken...
Finding No. 2023-01: Tenant income is to be reconciled to reports run by the Enterprise Income Verification system (EIV) Recommendation: Management should use the EIV system properly to verify tenant employment and income during recertifications and calculate subsidy payments correctly. Action Taken or Planned: Management is conducting proper reconciliation between EIV system and tenant declared income at recertification. Responsible Person: James Watt, Senior Vice President, Management Company Completion Date: January 1, 2024
View Audit 316498 Questioned Costs: $1
Finding 480283 (2023-002)
Significant Deficiency 2023
Sherburne County
MN
Questioned Costs Procurement, Suspension & Debarment
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: • Significant De...
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Recommendation: We recommend that County management ensure all departments are made aware of and trained to properly follow and document the County’s procurement procedures and controls, as they apply to federally funded contracts, to ensure the County retained documentation of price or rate quotations obtained for all procurements entered into using the small purchase procurement method. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement the recommendation immediately. Name of the contact person responsible for corrective action plan: Loraine Rupp, Sherburne County Auditor-Treasurer Planned completion date for corrective action plan: Already corrected
View Audit 316496 Questioned Costs: $1
Finding 480262 (2023-003)
Material Weakness 2023
Human Relations Area Files, Inc.
CT
Questioned Costs Allowable Costs / Cost Principles Material Weakness
Management intends to be more meticulous when inputting expenses into the reporting system as well as submissions to granting agencies. Additionally, management intends to maintain supporting documentation for all grant expenses going forward.
Management intends to be more meticulous when inputting expenses into the reporting system as well as submissions to granting agencies. Additionally, management intends to maintain supporting documentation for all grant expenses going forward.
View Audit 316492 Questioned Costs: $1
Finding 480256 (2023-001)
Significant Deficiency 2023
Kemper County School District
MS
Questioned Costs Procurement, Suspension & Debarment School Nutrition Programs
A. Name of contact person responsible for corrective action: Dr. Matilda Miller, Business Manager B. Corrective action planned: The District will implement controls and procedures to ensure that all expenditures are reasonable and necessary for proper and efficient performance and administration of...
A. Name of contact person responsible for corrective action: Dr. Matilda Miller, Business Manager B. Corrective action planned: The District will implement controls and procedures to ensure that all expenditures are reasonable and necessary for proper and efficient performance and administration of the Child Nutrition Cluster. C. Anticipated completion date: Immediately
View Audit 316491
Finding 480253 (2023-001)
Material Weakness 2023
Lee's Summit Housing Authority
MO
Questioned Costs Internal Control / Segregation of Duties
Under the direction of the newly hired Executive Director, LSHA has established internal controls, however, the issues with Lindsey/MRI Fee Accountants are still plaguing the agency. New full-time employees have been hired, and an updated organizational structure has been established to include the ...
Under the direction of the newly hired Executive Director, LSHA has established internal controls, however, the issues with Lindsey/MRI Fee Accountants are still plaguing the agency. New full-time employees have been hired, and an updated organizational structure has been established to include the necessary internal controls.
View Audit 316488
Finding 480252 (2023-001)
Material Weakness 2023
Westhaven of Englewood, Ltd.
IL
Questioned Costs HUD Housing Programs Reporting
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: Section 8 Housing Assistance Payments, CFDA 14.195 Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Corrective Actions Taken: Management has acknowledged the findin...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: Section 8 Housing Assistance Payments, CFDA 14.195 Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Corrective Actions Taken: Management has acknowledged the finding and promised to transfer the amount due to the residual receipts account as soon as possible. Contact: Greg Miller, Management Agent Anticipated Completion Date: November 30, 2023
View Audit 316486 Questioned Costs: $1
Finding 480251 (2023-001)
Material Weakness 2023
Paradise Haven Homes, Ltd. 071-Eh537
IL
Questioned Costs HUD Housing Programs Reporting
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: Section 8 Housing Assistance Payments, CFDA 14.195 Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Corrective Actions Taken: Management has acknowledged the findin...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: Section 8 Housing Assistance Payments, CFDA 14.195 Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Corrective Actions Taken: Management has acknowledged the finding and promised to transfer the amount due to the residual receipts account as soon as possible. Contact: Greg Miller, Management Agent Anticipated Completion Date: December 31, 2023
View Audit 316485 Questioned Costs: $1
Finding 480248 (2023-003)
Significant Deficiency 2023
African Development Center
MN
Questioned Costs Reporting Subrecipient Monitoring § 200.329
Microloan Program – Assistance Listing No. 59.046 Recommendation: We recommend management develop procedures to ensure the required reporting is completed within the timeline allowed by the granting agency. Explanation of disagreement with audit finding: There is no disagreement with the audit find...
Microloan Program – Assistance Listing No. 59.046 Recommendation: We recommend management develop procedures to ensure the required reporting is completed within the timeline allowed by the granting agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ADC will hire a new loan officer who will also be an SBA Microloan Program Manager then develop and implement procedures to ensure the required reporting is completed within the timeline allowed by the granting agency. Name(s) of the contact person(s) responsible for corrective action: Felicia Ravelomanatsoa (CFO) Planned completion date for corrective action plan: December 31, 2024
View Audit 316477
Telamon Corporation
NC
Questioned Costs Reporting Equipment & Real Property Management
Finding 2023-04–Reporting The SF-429 reports were not submitted to the grantor prior to the required due dates. Corrective Action Planned There were SF429 Property reports that were filed late for FY23. Finance Management understands the importance of filing these reports in a timely manner and ...
Finding 2023-04–Reporting The SF-429 reports were not submitted to the grantor prior to the required due dates. Corrective Action Planned There were SF429 Property reports that were filed late for FY23. Finance Management understands the importance of filing these reports in a timely manner and will do this going forward. We have already prepared a grant tracking system to show all of the deliverables by month by grant for our open grants. This will be used in conjunction with our financial close process to ensure these deliverables are met. Responsible Official: Michole Greenwood, Controller Anticipated Completion Date: August 2024
View Audit 316459
Telamon Corporation
NC
Questioned Costs Allowable Costs / Cost Principles
Finding 2023-003–Indirect Cost and Fringe Benefit Rates The Organization did not perform a timely calculation or review of the indirect rate based on actual expenses compared to the provisional rate being used in order to determine if the amount being charged resulted in an adjustment to the billin...
Finding 2023-003–Indirect Cost and Fringe Benefit Rates The Organization did not perform a timely calculation or review of the indirect rate based on actual expenses compared to the provisional rate being used in order to determine if the amount being charged resulted in an adjustment to the billing for the program. Corrective Action Planned As mentioned above the timing of the September 30, 2023 Audit was heavily impacted by turnover in senior financial staff happening just before this audit began. By going through the audit process the Chief Financial Officer and Controller were able to understand the intricacies of the indirect process as it relates to indirect costs and fringe benefits. We will use our monthly close process to perform a review of these costs to ensure that Telamon is reconciling these rates. Uniform Guidance will be updated on 10/1/24 to increase the de minimis rate from 10% to 15% for several federal agencies. Telamon will be working with consultants to review the potential move to the de minimis rate for indirect costs. This will also mean that the fringe pool will need to be evaluated to see if Telamon will handle the benefits moving forward. This will allow for more timely decisions based on benefits at the local level. Responsible Official: Michole Greenwood, Controller Anticipated Completion Date: September 2024
View Audit 316459 Questioned Costs: $1
Telamon Corporation
NC
Questioned Costs Reporting
Finding 2023-002–Late Audit Reporting The audit of the Organization for the year ended September 30, 2023 had a submission deadline of June 30, 2024. The Organization did not complete and submit their audit for the year ended September 30, 2023 to the federal clearinghouse until July 2024. Correct...
Finding 2023-002–Late Audit Reporting The audit of the Organization for the year ended September 30, 2023 had a submission deadline of June 30, 2024. The Organization did not complete and submit their audit for the year ended September 30, 2023 to the federal clearinghouse until July 2024. Corrective Action Planned As mentioned above the timing of the September 30, 2023 Audit was heavily impacted by turnover in senior financial staff happening just before this audit began. Telamon Finance staff have worked diligently to meet the June 30th deadline, but ultimately, we needed more time to ensure that the figures were correct, and we had a good starting point for FY24. Steve and Michole will benefit from starting their positions at the beginning of this audit, which has significantly sped up the learning curve. We will continue to build out our Sage Intacct reports to provide better data to the Board, Management, and Operations. Based on audit requests we can also design reports that will help provide needed information for the FY24 audit. The Intacct SEFA report will be run quarterly. We will begin the FY24 Audit well ahead of time to ensure that we report timely for FY24. Responsible Official: Steven Mayne, CFO Anticipated Completion Date: September 2024
View Audit 316459
Finding 480115 (2023-003)
Significant Deficiency 2023
Iris, INC
IA
Reporting Questioned Costs
Management will improve and formalize a year-end accounting close-out process to ensure all accrual adjustments are made for grants to improve the accuracy of the SEFA preparation to ensure it is in accordance with 2 CFR Part §200.502.
Management will improve and formalize a year-end accounting close-out process to ensure all accrual adjustments are made for grants to improve the accuracy of the SEFA preparation to ensure it is in accordance with 2 CFR Part §200.502.
View Audit 316428
Finding 480112 (2023-006)
Material Weakness 2023
Veterans Northeast Outreach Center, Inc.
MA
Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Findings 2023-001 through 2023-008 Since 2020, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resources. The O...
Findings 2023-001 through 2023-008 Since 2020, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resources. The Organization has gone through a process of hiring new Finance positions and engaging outside consultants as needed. With a change in leadership and an increase in resources, the Organization is in the process of implementing a system of internal controls that will focus on segregation of duties related to all significant transaction cycles (including monthly close procedures), increasing communication and transparency of transactions within the Organization, and a heightened sense of documentation to support all transactions, including grant funded activity. The goal of implementing this system of controls is to mitigate the risk of any wrongdoing, intentional or unintentional, at the Organization and to allow for proper compliance with restrictions set forth by government agencies. Responsible party: Bill Kelly; Executive Director; (978) 853-7013 Anticipated completion date: December 31, 2024
View Audit 316423
Finding 480111 (2023-005)
Material Weakness 2023
Veterans Northeast Outreach Center, Inc.
MA
Internal Control / Segregation of Duties Questioned Costs Matching / Level of Effort / Earmarking
Findings 2023-001 through 2023-008 Since 2020, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resources. The O...
Findings 2023-001 through 2023-008 Since 2020, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resources. The Organization has gone through a process of hiring new Finance positions and engaging outside consultants as needed. With a change in leadership and an increase in resources, the Organization is in the process of implementing a system of internal controls that will focus on segregation of duties related to all significant transaction cycles (including monthly close procedures), increasing communication and transparency of transactions within the Organization, and a heightened sense of documentation to support all transactions, including grant funded activity. The goal of implementing this system of controls is to mitigate the risk of any wrongdoing, intentional or unintentional, at the Organization and to allow for proper compliance with restrictions set forth by government agencies. Responsible party: Bill Kelly; Executive Director; (978) 853-7013 Anticipated completion date: December 31, 2024
View Audit 316423
Finding 480098 (2023-002)
Significant Deficiency 2023
San Diego Workforce Partnership
CA
Subrecipient Monitoring Reporting Questioned Costs
REPORTING: Noncompliance Federal Program CAREER Dislocated Worker Grant – Assistance Listing Number 17.277 Auditor’s Notes The requirements of 2 CFR Part 170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first‐tier subawards of $50,000 or more to...
REPORTING: Noncompliance Federal Program CAREER Dislocated Worker Grant – Assistance Listing Number 17.277 Auditor’s Notes The requirements of 2 CFR Part 170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first‐tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting. During the audit, we noted reporting of subaward information to FSRS was not performed. The entity did not have controls in place to ensure FSRS reporting was completed in the required timeframe. This is not a repeat finding. The entity could jeopardize future grant funding due to program noncompliance. Management’s Response San Diego Workforce Partnership has included the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) reporting deadline to its Month End Schedule. The various activities in this schedule ensure that we have captured necessary components of reporting financial data on a timely and complete basis. This is in effect as of July 1, 2024. The Accounting Manager and VP of Finance will be responsible for ensuring this system is followed.
View Audit 316406
Finding 480095 (2023-002)
Significant Deficiency 2023
Northeast Florida Health Services, Inc.
FL
Internal Control / Segregation of Duties Questioned Costs Reporting
Finding 2023-002. Cash Disbursement Process. Recommendation: We recommend the Organization follow the documented cash disbursement process and ensure reviews and approvals are documented. Response: NEFHS self-identified such inconsistencies through their normal internal controls process. To ensure s...
Finding 2023-002. Cash Disbursement Process. Recommendation: We recommend the Organization follow the documented cash disbursement process and ensure reviews and approvals are documented. Response: NEFHS self-identified such inconsistencies through their normal internal controls process. To ensure such inconsistencies can be mitigated in the future, NEFHS implemented a Payable Invoice Management (PIM) system in November of 2023. The system enhances AP automation, with streamlined workflows for approval and payment processing.
View Audit 316403
Finding 480094 (2023-001)
Significant Deficiency 2023
Northeast Florida Health Services, Inc.
FL
Questioned Costs Reporting Significant Deficiency
Finding 2023-001. Payroll Process. Recommendation: We recommend the Organization follow the documented payroll process and ensure reviews and approvals are documented. Response: NEFHS transitioned to a different third -party payroll provider as of January 2023. Many of the findings identified stemme...
Finding 2023-001. Payroll Process. Recommendation: We recommend the Organization follow the documented payroll process and ensure reviews and approvals are documented. Response: NEFHS transitioned to a different third -party payroll provider as of January 2023. Many of the findings identified stemmed from a sample period that occurred two months into the transition period of payroll providers. The updates and adjustment made by NEFHS had very little time to materialize, however, we have incorporated hard stops within the process to prompt for required approvals of timecards by supervisors before payroll can be processed in full. NEFHS will also incorporate quarterly reviews to ensure the process is being administered as intended.
View Audit 316403
Finding 480090 (2023-001)
Significant Deficiency 2023
Carroll County School District
MS
Questioned Costs Procurement, Suspension & Debarment School Nutrition Programs
A. Name of contact person responsible for corrective action: Dr. Matilda Miller, Business Manager B. Corrective action planned: The District will implement controls and procedures to ensure that all expenditures are reasonable and necessary for proper and efficient performance and administration of...
A. Name of contact person responsible for corrective action: Dr. Matilda Miller, Business Manager B. Corrective action planned: The District will implement controls and procedures to ensure that all expenditures are reasonable and necessary for proper and efficient performance and administration of the Child Nutrition Cluster. C. Anticipated completion date: Immediately
View Audit 316392
Finding 480089 (2023-002)
Significant Deficiency 2023
Warren County Water District
KY
Questioned Costs Period of Performance Matching / Level of Effort / Earmarking § 200.303
In regards to COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) - Assistance Listing No. 21.027; Grant period - Year ended December 31, 2023 the District will put measures in place to ensure that only costs compliant with the proper period of performance are charged to the grant. Th...
In regards to COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) - Assistance Listing No. 21.027; Grant period - Year ended December 31, 2023 the District will put measures in place to ensure that only costs compliant with the proper period of performance are charged to the grant. The anticipated completion date of these actions is April 18th, 2024 with Jeff Peeples the responsbile person for implementation
View Audit 316379 Questioned Costs: $1
Finding 480081 (2023-002)
Significant Deficiency 2023
City of Chicago
IL
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
Effective September 1, 2024, the FFATA Reporting Coordinator (a designated Contract Review Specialist at Chicago Department of Public Health) will enter and submit the required contract data into the FFATA system within 30 days of the contract's execution date. The FFATA Reporting Coordinator will ...
Effective September 1, 2024, the FFATA Reporting Coordinator (a designated Contract Review Specialist at Chicago Department of Public Health) will enter and submit the required contract data into the FFATA system within 30 days of the contract's execution date. The FFATA Reporting Coordinator will save the report in PDF and a screenshot of the submission date. At the end of each month, the FFATA Reporting Coordinator will meet with the Contract Administrator on the 3rd Wednesday of each month. They will complete the FFATA reporting worksheet to confirm that each requirement was reported and submitted correctly. The FFATA reporting worksheet will include all required data points provided by the auditors. The FFATA Reporting Coordinator, Contract Administrator, and Assistant Commissioner will have a standing meeting on the 4th Monday of every month to review the FFATA reports and FFATA worksheets and confirm that every executed contract was properly entered into the FFATA system for that month. Assistant Commissioner Pfeiffer at the Department of Public Health will be responsible for ensuring that this corrective action plan is implemented by September 1, 2024.
View Audit 316370
Finding 480079 (2023-003)
Significant Deficiency 2023
City of Chicago
IL
Questioned Costs Subrecipient Monitoring Reporting § 200.329
As a result of the 2023 Single Audit, the Department of Housing (DOH) received an audit finding related to a missing quarterly report that was not filed for the Emergency Rental Assistance (ERA) Program. Currently, Treasury reporting for ERA is conducted primarily by the Director of Policy, and the ...
As a result of the 2023 Single Audit, the Department of Housing (DOH) received an audit finding related to a missing quarterly report that was not filed for the Emergency Rental Assistance (ERA) Program. Currently, Treasury reporting for ERA is conducted primarily by the Director of Policy, and the Treasury reporting system is not integrated into other DOH grant systems to provide a wider view to DOH contracts and finance staff as to the status of report submissions. As a corrective action, DOH will establish an internal process requiring that quarterly reports, including a time stamp of submission, be saved and circulated to DOH contracts staff by the 15th of the month following the end of each quarter. Acting Director of Policy Stern at Department of Housing will be responsible for ensuring that this corrective action plan is implemented by January 1, 2025.
View Audit 316370
Finding 480076 (2023-004)
Material Weakness 2023
St Bernard Parish Government
LA
Questioned Costs Procurement, Suspension & Debarment
Name of contact person responsible for corrective action plan: Justin Frank Corrective action planned: The Parish will review the policies and procedures to ensure that proper internal controls are in place. The Parish will emphasize federal procurement guidelines. Anticipated completion date: Dec...
Name of contact person responsible for corrective action plan: Justin Frank Corrective action planned: The Parish will review the policies and procedures to ensure that proper internal controls are in place. The Parish will emphasize federal procurement guidelines. Anticipated completion date: December 31, 2024
View Audit 316361 Questioned Costs: $1
Finding 480071 (2023-001)
Significant Deficiency 2023
Petaluma City Schools
CA
Questioned Costs School Nutrition Programs Cash Management
We will implement a review process to confirm all corrections before submitting claims for reimbursement. This will ensure compliance with the 60-day claim submission requirement and accurate record-keeping, guarenteeing that Program funds are spent soley on allowable Child Nutrition Program costs.
We will implement a review process to confirm all corrections before submitting claims for reimbursement. This will ensure compliance with the 60-day claim submission requirement and accurate record-keeping, guarenteeing that Program funds are spent soley on allowable Child Nutrition Program costs.
View Audit 316357 Questioned Costs: $1
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