Corrective Action Plans

Finding 400642 (2023-003)

Significant Deficiency 2023

AK

HUD Housing Programs Questioned Costs Cash Management

Failure to Return Residual Receipts to HUD Name of Contact:Kendrick D. Blais, President Management's view:Management agrees with the finding. Corrective Action: Management will transfer surplus cash to the residual rece...

Failure to Return Residual Receipts to HUD Name of Contact:Kendrick D. Blais, President Management's view:Management agrees with the finding. Corrective Action: Management will transfer surplus cash to the residual receipts account. Proposed Completion Date: June 30, 2024

View Audit 308683

Finding 400641 (2023-002)

Significant Deficiency 2023

Fairbanks Community Homes 176-Hd-021

AK

HUD Housing Programs Questioned Costs Cash Management

Failure to deposit Surplus Cash in the Residual Receipts accounts Name of Contact:Kendrick D. Blais, President Management's view:Management agrees with the finding. Corrective Action: Management will transfer surplus cash to the residual receipts account. ...

Failure to deposit Surplus Cash in the Residual Receipts accounts Name of Contact:Kendrick D. Blais, President Management's view:Management agrees with the finding. Corrective Action: Management will transfer surplus cash to the residual receipts account. Proposed Completion Date: June 30, 2024

View Audit 308683

Finding 400627 (2023-006)

None 2023

Pillar College and Subsidiaries

NJ

Questioned Costs Student Financial Aid Cash Management

Credit Balances Held Beyond Payment Period Planned Corrective Action: Per our policies, accounts are reviewed weekly and credit balances are processed within the 14-day period. Person Responsible for Corrective Action Plan: Ingrid Ortiz, Director of Financial Aid Anticipated Date of Completion: Impl...

Credit Balances Held Beyond Payment Period Planned Corrective Action: Per our policies, accounts are reviewed weekly and credit balances are processed within the 14-day period. Person Responsible for Corrective Action Plan: Ingrid Ortiz, Director of Financial Aid Anticipated Date of Completion: Implemented as of Spring 2024.

View Audit 308676

Finding 400626 (2023-005)

Significant Deficiency 2023

Pillar College and Subsidiaries

NJ

Questioned Costs Student Financial Aid Significant Deficiency

Incorrect Pell Calculations Planned Corrective Action: Per our policies we will work in conjunction with Academics to ensure timely response in updating Pell based enrollment changes. Tasks will be generated to ensure both groups are reviewing in a timely manner. Person Responsible for Corrective Ac...

Incorrect Pell Calculations Planned Corrective Action: Per our policies we will work in conjunction with Academics to ensure timely response in updating Pell based enrollment changes. Tasks will be generated to ensure both groups are reviewing in a timely manner. Person Responsible for Corrective Action Plan: Ingrid Ortiz, Director of Financial Aid Anticipated Date of Completion: Implemented as of Fall 2023.

View Audit 308676 Questioned Costs: $1

Finding 400622 (2023-003)

Material Weakness 2023

Pillar College and Subsidiaries

NJ

Questioned Costs Student Financial Aid Eligibility

Disbursements to Ineligible Students Planned Corrective Action: With the new automation process we have exceptions that will prevent the funding from posting if there is no LDA listed. We have also updated the Disbursement Criteria Approval to help prevent inaccurate disbursements from posting. Pers...

Disbursements to Ineligible Students Planned Corrective Action: With the new automation process we have exceptions that will prevent the funding from posting if there is no LDA listed. We have also updated the Disbursement Criteria Approval to help prevent inaccurate disbursements from posting. Person Responsible for Corrective Action Plan: Ingrid Ortiz, Director of Financial Aid Anticipated Date of Completion: Implemented as of Fall 2023.

View Audit 308676 Questioned Costs: $1

Finding 400611 (2023-002)

Significant Deficiency 2023

Covered Bridge Healthcare of St. Joseph County

MI

Questioned Costs Reporting Significant Deficiency

Significant changes have been made to how Finance maintains all files and documents to ensure accuracy and integrity of all reports issued by the Finance Department. Specific folders have been set up in the Shared Drive and all members of the Finance Team have appropriate access. These changes were...

Significant changes have been made to how Finance maintains all files and documents to ensure accuracy and integrity of all reports issued by the Finance Department. Specific folders have been set up in the Shared Drive and all members of the Finance Team have appropriate access. These changes were made in February 2024 and are monitored monthly by the Finance Manager and CFO.

View Audit 308666

Finding 400593 (2023-003)

Significant Deficiency 2023

City of Portsmouth

OH

Period of Performance Questioned Costs Subrecipient Monitoring § 200.303 § 200.308 § 200.309 § 200.403

2023-003 – Period of Performance Recommendation: We recommend that PPS enhance its procedures and internal controls to ensure that expenditures are not charged to federal awards during the period of performance. Explanation of disagreement with audit finding: There is no disagreement with the audit ...

2023-003 – Period of Performance Recommendation: We recommend that PPS enhance its procedures and internal controls to ensure that expenditures are not charged to federal awards during the period of performance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of Special Education and Related services and the Portsmouth Finance department will monitor expenditures on an ongoing basis to ensure the funds are spent in accordance with the period of performance of the grant. The Finance department will review all purchases and notify the Office of Special Education if purchases are unallowable and do not follow the period of performance and have alternate suggestions on how the purchase can be made. Name(s) of the contact person(s) responsible for corrective action: Pamela Battle-Hardy, Director of Special Education and Related Services Planned completion date for corrective action plan: January 1, 2025

View Audit 308638 Questioned Costs: $1

Finding 400591 (2023-002)

Material Weakness 2023

City of Portsmouth

OH

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.300 § 200.303 § 200.306 § 200.308 § 200.309

2023-002 – Allowable Costs/Cost Principles Recommendation: We recommend that PPS enhance its procedures and internal controls to ensure that it retains documentation supporting time and effort on federal grants and that this documentation is available for audit purposes. Explanation of disagreement ...

2023-002 – Allowable Costs/Cost Principles Recommendation: We recommend that PPS enhance its procedures and internal controls to ensure that it retains documentation supporting time and effort on federal grants and that this documentation is available for audit purposes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of Special Education and related services, in collaboration with Portsmouth Schools Finance department will monitor that the certification of pay certifications are completed on a semi-annual basis. Finance will communicate via email, the list of personnel required to have the certification and also review once they are completed by the Office of Special Education. Finance will review all dates and signatures. Name(s) of the contact person(s) responsible for corrective action: Pamela Battle-Hardy, Director of Special Education and Related Services Planned completion date for corrective action plan: January 1, 2025

View Audit 308638 Questioned Costs: $1

Finding 400586 (2023-001)

Significant Deficiency 2023

City of Portsmouth

OH

Questioned Costs Subrecipient Monitoring HUD Housing Programs § 200.303

2023-001 Reporting- IDIS Recommendation: We recommend that the City review its policies and procedures to ensure that compliance with federal reporting requirements are evident. Explanation of disagreement with audit finding: NO Action taken in response to finding: Review grant policy and proc...

2023-001 Reporting- IDIS Recommendation: We recommend that the City review its policies and procedures to ensure that compliance with federal reporting requirements are evident. Explanation of disagreement with audit finding: NO Action taken in response to finding: Review grant policy and procedures to ensure that City’s policy and procedure is in compliance with federal reporting requirements. Name(s) of the contact person(s) responsible for corrective action: Jeffrey Crimer, Doug Weller, Kyera Pope. Planned completion date for corrective action plan: 06/30/2024.

View Audit 308638

Finding 400585 (2023-001)

Significant Deficiency 2023

Longmont Housing Authority

CO

Questioned Costs Reporting Significant Deficiency

Significant Deficiency in Internal Control 2023-001 Reporting Repeat finding from prior year: Yes Finding Summary: – The Program requires the Authority to prepare and provide quarterly financial status reports to the granting agency. Responsible Individuals: Housing and Community Investment Director...

Significant Deficiency in Internal Control 2023-001 Reporting Repeat finding from prior year: Yes Finding Summary: – The Program requires the Authority to prepare and provide quarterly financial status reports to the granting agency. Responsible Individuals: Housing and Community Investment Director, Housing Compliance Manager, Accounting Supervisor Corrective Action Plan: Quarterly reports were completed during the audit. Organizationally we need to develop a routing sheet for these awards so employees are informed of the requirements before and after contract execution. Anticipated Completion Date: April 30, 2024

View Audit 308635

Finding 400564 (2023-001)

Significant Deficiency 2023

Generations United, Inc.

DC

Questioned Costs Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.303 § 200.318 § 200.319 § 200.320

Views of Responsible Officials: The Organization will complete and implement a formal, written procurement policy.

View Audit 308614

Finding 400563 (2023-007)

Significant Deficiency 2023

City of Nogales Arizona

AZ

Questioned Costs Procurement, Suspension & Debarment Reporting

2022 – 007 – Reporting Recommendation: The City of Nogales should enhance and/or modify existing controls over reporting to in order to prevent reporting noncompliance and ensure adherence to all grant guidance requirements. Explanation of disagreement with audit finding: There is no disagreement wi...

2022 – 007 – Reporting Recommendation: The City of Nogales should enhance and/or modify existing controls over reporting to in order to prevent reporting noncompliance and ensure adherence to all grant guidance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Corrective Action Plan: The City will work with all departments that have grants to ensure that all grants are reporting based on grant requirements. Names of contact person(s) responsible for corrective action: Mr. Roy Bermudez, City Manager Anticipated Completion Date: June 30, 2025

View Audit 308606

Finding 400561 (2023-001)

None 2023

Skokie-Fairview School District 72

IL

Questioned Costs Allowable Costs / Cost Principles Reporting

Fairview SD 72 agrees with the finding and has taken steps to obtain the adequate expenditure documentatioon. In fact, the adequate expenditure documentation has been obtained and the proper expenditure has been made. Fairview SD 72 has taken steps to help ensure this condition does not occur again.

View Audit 308598 Questioned Costs: $1

Finding 400558 (2023-002)

Material Weakness 2023

Center for Integrated Care D/b/a Seattle Institute of East Asian Medicine

WA

Special Tests & Provisions Questioned Costs Student Financial Aid

standards for safeguarding customer information to their student information security policy. We consider this finding to be a material weakness in relation to Special Tests and Provisions. Statistical sampling was not used in making sample selections. Corrective Action Plan: While the school has be...

standards for safeguarding customer information to their student information security policy. We consider this finding to be a material weakness in relation to Special Tests and Provisions. Statistical sampling was not used in making sample selections. Corrective Action Plan: While the school has been following best practices for information security, including the use of MFA for all online process, we did not have a fully articulated policy and procedures relating to the GLBA. We created the appropriate documentation for a fully articulated GLBA policy and have put into place the appropriate safeguards as specified in that document and in the GLBA. Responsible Person for Correction Action Plan: Craig Mitchell, President, in conjunction with the Academic Leadership Team of SIEAM. Implementation Date for Corrective Action Plan: The fully articulated policy was put into effect as of May 20, 2024. Because components of the policy involve ongoing training, education, and pressure testing of the systems, the implementation process will continue to occur and to eveolve over the next year.

View Audit 308594

Finding 400556 (2023-001)

Material Weakness 2023

Center for Integrated Care D/b/a Seattle Institute of East Asian Medicine

WA

Questioned Costs Cash Management Eligibility

Condition: The Organization did not report actual loan disbursement dates to the Common Origination and Disbursement (COD) system for 7 of the 8 students in the sample (87.5%). We consider this condition to be a material weakness in internal control over compliance relating to the Eligibility compli...

Condition: The Organization did not report actual loan disbursement dates to the Common Origination and Disbursement (COD) system for 7 of the 8 students in the sample (87.5%). We consider this condition to be a material weakness in internal control over compliance relating to the Eligibility compliance requirement. Statistical sampling was not used in making sample selections. Corrective Action Plan: The issue regarding reporting of loan disbursement dates occurred as the result of a miscommunication between the Financial Aid officer at SIEAM and our CPA. Our accountant was unaware that the specific disbursement date reported by Campus Ivy was required to be the disbursement date recorded in our student ledgers. All disbursements occurred very close to the date, but were not recorded on the exact date. This miscommunication and knowledge gap has already been remedied. At this time, both our CPA and our Financial Aid officer understand the statutory requirement for this reporting and have made the needed changes. Responsible Person for Correction Action Plan: Craig Mitchell, President, in conjunction with Sabu Kallingal, Dean of Students and Financial Aid Officer, and Franz Aponte, CPA. Implementation Date for Corrective Action Plan: The CAP was implemented on May 17, 2024.

View Audit 308594

Finding 400539 (2023-001)

Significant Deficiency 2023

The Community Action Agency of Western Connecticut, Inc.

CT

Questioned Costs Eligibility Significant Deficiency

Low-Income Home Energy Assistance– Assistance Listing No. 93.568 Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated timely and correctly. Explanation of dis...

Low-Income Home Energy Assistance– Assistance Listing No. 93.568 Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated timely and correctly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: If a household member is removed from the energy application, the Energy Staff will be required to double check the income guidelines and the household composition to make sure that wrong benefits are not given to clients. With the updates to the energy software system, the awards will be based on the new household composition. In addition, when staff encounter this situation, they will have the ability to manually cancel the award and recertify the application in order to approve the correct award amount. Name(s) of the contact person(s) responsible for corrective action: Michelle James Planned completion date for corrective action plan: May 21, 2024 If the Department of Health & Human Services has questions regarding this plan, please call Michelle James at (203) 744-4700.

View Audit 308559 Questioned Costs: $1

Finding 400532 (2023-001)

Significant Deficiency 2023

Cardea Services

WA

Questioned Costs Procurement, Suspension & Debarment

Finding Number 2023-001 Federal Agency: Department of Health and Human Services Federal Program Name: Transmitted Diseases Prevention and Control Grants Assistance Listing Number: 93.977 Federal Award Identification Number and Year: HHS000031000001 - 2023 Award Period: April 1, 2018 – December 31, 2...

Finding Number 2023-001 Federal Agency: Department of Health and Human Services Federal Program Name: Transmitted Diseases Prevention and Control Grants Assistance Listing Number: 93.977 Federal Award Identification Number and Year: HHS000031000001 - 2023 Award Period: April 1, 2018 – December 31, 2023 Type of Finding Significant Deficiency in Internal Control over Compliance – Procurement, Suspension and Debarment Corrective Action to be Taken Management updated its policies and procedures to include the required suspension and debarment check in June 2024 and will implement these procedures immediately. Completion of Action Correttive Action was completed June 2024. Controls in place. Agency Response There is no disagreement with the finding. Agency Contact Responsible for Corrective Action Tony Peterson at tpeterson@cardeaservices.org

View Audit 308553 Questioned Costs: $1

Finding 400531 (2023-001)

Significant Deficiency 2023

Midwest Food Bank Nfp

IL

Procurement, Suspension & Debarment Questioned Costs

Corrective Action Plan for Audit Findings 2023-001: Procurement Requirements Criteria: The Organization is required to establish a procurement policy in accordance with Uniform Guidance requirements, as specified in the compliance supplement. Condition: one of the 40 items tested, we noted one food ...

Corrective Action Plan for Audit Findings 2023-001: Procurement Requirements Criteria: The Organization is required to establish a procurement policy in accordance with Uniform Guidance requirements, as specified in the compliance supplement. Condition: one of the 40 items tested, we noted one food purchase expense have the documentation as required by the procurement policy. Based on inquiry with management, the procurement policy not consistently followed for purchases surrounding food. Questioned costs: $51,200 Cause and Effect: By not maintaining documentation as required by the procurement policy, Organization could expense funds that are not in accordance with the procurement policies established by Uniform Guidance Corrective Plan: Midwest Food Bank will provide additional communication and training to staff on the requirements of the procurement policy with an immediate effective date, led by Lisa Martin, CFO.

View Audit 308549 Questioned Costs: $1

Finding 400529 (2023-002)

Significant Deficiency 2023

Favor, Inc.

CT

Questioned Costs Reporting

2024-05-17 00:00:00

View Audit 308535 Questioned Costs: $1

Finding 400529 (2023-002)

Significant Deficiency 2023

Favor, Inc.

CT

Questioned Costs Reporting

FAVOR, Inc.

View Audit 308535 Questioned Costs: $1

Finding 400529 (2023-002)

Significant Deficiency 2023

Favor, Inc.

CT

Questioned Costs Reporting

State Single Audit Corrective Action Plan

View Audit 308535 Questioned Costs: $1

Finding 400529 (2023-002)

Significant Deficiency 2023

Favor, Inc.

CT

Questioned Costs Reporting

For the Fiscal Year Ended June 30, 2023

View Audit 308535 Questioned Costs: $1

Finding 400529 (2023-002)

Significant Deficiency 2023

Favor, Inc.

CT

Questioned Costs Reporting

Office of Policy and Management

View Audit 308535 Questioned Costs: $1

Finding 400529 (2023-002)

Significant Deficiency 2023

Favor, Inc.

CT

Questioned Costs Reporting

450 Capitol Avenue MS-54MFS

View Audit 308535 Questioned Costs: $1

Finding 400529 (2023-002)

Significant Deficiency 2023

Favor, Inc.

CT

Questioned Costs Reporting

Hartford, Connecticut 06106-1379

View Audit 308535 Questioned Costs: $1

Corrective Action Plans

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