Corrective Action Plans

Finding 399854 (2023-003)

Material Weakness 2023

NV

Allowable Costs / Cost Principles School Nutrition Programs Questioned Costs

Finding 2023-003 Fed Agency Name: US Department of Agriculture Program Name: Child Nutrition Cluster – School Breakfast Program and National School Lunch Program CFDA #: 10.553 and 10.555 Finding Summary: During the Single Audit, it was discovered the District had five charges out of 40 tested where...

Finding 2023-003 Fed Agency Name: US Department of Agriculture Program Name: Child Nutrition Cluster – School Breakfast Program and National School Lunch Program CFDA #: 10.553 and 10.555 Finding Summary: During the Single Audit, it was discovered the District had five charges out of 40 tested where the payroll cost charged to the program did not have evidence of timecards by the employee. Corrective Action Plan: The District will improve its internal control process over the submission of timecards related to federal funds. Responsible Individual: Cassandra Stahlke Chief Financial Officer Anticipated Completion Date: June 30, 2024

View Audit 307955

Finding 399842 (2023-002)

Significant Deficiency 2023

Eastwick Section 811 Housing Corporation

PA

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions: The deposits will be made as cash flows permits. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property managem...

Views of Responsible Officials and Planned Corrective Actions: The deposits will be made as cash flows permits. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property management system once fully implemented.

View Audit 307940 Questioned Costs: $1

Finding 399840 (2023-002)

Significant Deficiency 2023

Eastwick II Section 811 Housing Corporation

PA

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions: The deposits will be made as cash flow permits. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property manageme...

Views of Responsible Officials and Planned Corrective Actions: The deposits will be made as cash flow permits. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property management system once fully implemented.

View Audit 307939 Questioned Costs: $1

Finding 399836 (2023-002)

Significant Deficiency 2023

Evesham Section 811 Housing Corporation

PA

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions: The deposits will be made as cash flows permits. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property managem...

Views of Responsible Officials and Planned Corrective Actions: The deposits will be made as cash flows permits. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property management system once fully implemented.

View Audit 307937 Questioned Costs: $1

Finding 399827 (2023-007)

Material Weakness 2023

New Rochelle Municipal Housing Authority

NY

Questioned Costs HUD Housing Programs Subrecipient Monitoring

inding 2023-007: lnterfund Balance Corrective Action: The software conversion to PHA-Web caused tremendous confusion and along with the inexperience of the prior fee accountants. This will be researched and corrected during FY 2024. Date Due: 6/30/2024 Person Responsible: Angela Farrish

View Audit 307928 Questioned Costs: $1

Finding 399402 (2023-002)

Significant Deficiency 2023

Department of Housing of the Commonwealth of Puerto Rico

PR

Questioned Costs Subrecipient Monitoring Reporting

VIEWS OF RESPONSIBLE OFFICIALS We implemented the procedures to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) on July 13, 2023. Accordingly, we expect to be in full compliance with the Single Audit for the f...

VIEWS OF RESPONSIBLE OFFICIALS We implemented the procedures to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) on July 13, 2023. Accordingly, we expect to be in full compliance with the Single Audit for the fiscal year 2024. IMPLEMENTATION DATE Single Audit for fiscal year 2023-24 RESPONSIBLE PERSON Félix Hernández Cabán Director of Disaster Recovery for CDBG-DR and Juan R. Rivera Carrillo Assistance Secretary for Finance and Administration

View Audit 307907

Finding 399400 (2023-001)

Material Weakness 2023

Department of Housing of the Commonwealth of Puerto Rico

PR

Questioned Costs Material Weakness Reporting § 200.512

VIEWS OF RESPONSIBLE OFFICIALS During the fiscal year we implemented the Yardi Software to improve the efficiency of the accounting system and the related procedures and ensure that the required financial statements are submitted in compliance with 2 CFR § 200.512 for the Single Audit for fiscal yea...

VIEWS OF RESPONSIBLE OFFICIALS During the fiscal year we implemented the Yardi Software to improve the efficiency of the accounting system and the related procedures and ensure that the required financial statements are submitted in compliance with 2 CFR § 200.512 for the Single Audit for fiscal year 2024. IMPLEMENTATION DATE March 31, 2025 RESPONSIBLE PERSON Juan R. Rivera Carrillo Assistance Secretary for Finance and Administration

View Audit 307907

Finding 399390 (2023-001)

None 2023

Regional Medical Center at Lubec

ME

Special Tests & Provisions Questioned Costs Subrecipient Monitoring

Finding: 2023-001 Condition: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Individual(s) Responsible for Corrective Action: Elizabeth Kelly – Reimbursement Supervisor Michelle Tuttle - CFO Planned Corrective Action: - ...

Finding: 2023-001 Condition: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Individual(s) Responsible for Corrective Action: Elizabeth Kelly – Reimbursement Supervisor Michelle Tuttle - CFO Planned Corrective Action: - On a monthly basis 20% of all sliding scale transactions will be audited for accuracy. o A report will be run to reflect all patients where a sliding scale was applied within the period. o A random sample representing the 20% will be chosen, using Excels random sample formula. o Any discounts applied in error will be documented and researched, a write-up will be done on the findings. o Any application of the sliding scale that results in a credit balance with the patient will be reviewed and a ticket will be created with eCW to determine the root cause for the error. o The audit will be conducted by the Reimbursement Supervisor and reviewed by the CFO. o All audited data will be kept as part of the accounting records and made available as requested. Anticipated Completion Date: 06/01/2024

View Audit 307890

Finding 399387 (2023-001)

None 2023

Congregation Bnai Yoel, Inc.

NY

Questioned Costs

Finding Reference Number: 2023-001 1. Name of the contact person responsible for corrective action Yitzchok Tyrnauer, President 2. Corrective action planned Our Congregation will implement procedures to review, analyze and reconcile the Congregation’s accounting records on a timely basis. 3. Anticip...

Finding Reference Number: 2023-001 1. Name of the contact person responsible for corrective action Yitzchok Tyrnauer, President 2. Corrective action planned Our Congregation will implement procedures to review, analyze and reconcile the Congregation’s accounting records on a timely basis. 3. Anticipated completion date 04-18-2024 – TO BE COMPLETED 4. If the client does not agree with the audit finding or believes corrective action is not required, include an explanation and specific reasons We agree with finding No. 2023-001 Contact Information Yitzchok Tyrnauer President Congregation Bnai Yoel, Inc. Monroe, NY (845) 783-8036

View Audit 307889

Finding 399379 (2023-001)

Significant Deficiency 2023

Blue Earth County

MN

Questioned Costs Eligibility Significant Deficiency § 200.303

The County will implement additional review procedures.

View Audit 307886

Finding 399371 (2023-004)

Significant Deficiency 2023

Blair-Taylor School District

WI

Questioned Costs Cash Management

2023-004 U.S. Department of Education, Assistance Listing Number 84.425 – Education Stabilization Fund Condition: A portion of the grant expenditures claimed under this grant have been claimed twice. Questioned Costs: $9,275 Criteria: A reconciliation of the District’s grant project detail to t...

2023-004 U.S. Department of Education, Assistance Listing Number 84.425 – Education Stabilization Fund Condition: A portion of the grant expenditures claimed under this grant have been claimed twice. Questioned Costs: $9,275 Criteria: A reconciliation of the District’s grant project detail to the grant claims should be performed. Supporting documentation should be maintained with grant claims. Cause: The grant expenditures claimed were not reconciled so some expenditures were reimbursed twice. Effect: Excess reimbursement amounts requested may be disallowed and be returned to the federal agency. Auditor’s Recommendation: We recommend that the District reconcile grant claims with the general ledger. Grantee Response: The District will reconcile grant claims with the general ledger as recommended by the auditor. Contact Person: Jessica Lien Anticipated Completion: June 30, 2024

View Audit 307877 Questioned Costs: $1

Finding 399366 (2023-001)

Significant Deficiency 2023

City of Donna, Texas

TX

Questioned Costs Reporting Internal Control / Segregation of Duties

Individual responsible for corrective action: David R. Vasquez, Director of Finance and Margaret Lopez, Grants Administrator/Accountant Date corrective action will be implemented: March 2024 Corrective action plan: The City will ensure grant reporting is completed in a timely manner. The G...

Individual responsible for corrective action: David R. Vasquez, Director of Finance and Margaret Lopez, Grants Administrator/Accountant Date corrective action will be implemented: March 2024 Corrective action plan: The City will ensure grant reporting is completed in a timely manner. The Grant administrator will provide a list of all due dates for each grant. Finance will periodically monitor grants to ensure timely reporting. Grant administrator will provide confirmation of each grant filed.

View Audit 307859

Finding 399365 (2023-003)

Significant Deficiency 2023

Rock Island County, Illinois

IL

Questioned Costs Subrecipient Monitoring Reporting § 200.303

The original preparer will provide the report prior to submission to the United States Department of Treasury each quarter to another employee in the Administration office to cross reference totals from New World financial software system and information provided from the Auditor's Office. A written...

The original preparer will provide the report prior to submission to the United States Department of Treasury each quarter to another employee in the Administration office to cross reference totals from New World financial software system and information provided from the Auditor's Office. A written report on findings of this review will be submitted to the Auditor's Office by the due date of the submission to the United States Department of the Treasury.

View Audit 307847

Finding 399361 (2023-002)

Material Weakness 2023

Bean's Cafe

AK

Questioned Costs Eligibility Significant Deficiency

Federal Award Findings Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Fony Imawan Corrective Action Plan: - Management will carefully review report deadlines and ensure that submission of reports is made before they are due. Management wi...

Federal Award Findings Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Fony Imawan Corrective Action Plan: - Management will carefully review report deadlines and ensure that submission of reports is made before they are due. Management will also carefully review reporting requirements and ensure that requirements are adhered to. Proposed Completion Date: - Fiscal Year 2024

View Audit 307838

Finding 399360 (2023-001)

Significant Deficiency 2023

Bean's Cafe

AK

Questioned Costs Eligibility Significant Deficiency

Finding 2023-001 Lack of Internal Controls over Eligibility Name of Contact Person: Fony Imawan Corrective Action Plan: -We will introduce supplementary policies and procedures -Staff/ the program manager will undergo training to review signed applications from the client -Managers will document...

Finding 2023-001 Lack of Internal Controls over Eligibility Name of Contact Person: Fony Imawan Corrective Action Plan: -We will introduce supplementary policies and procedures -Staff/ the program manager will undergo training to review signed applications from the client -Managers will document their findings, noting whether clients are deemed eligible or not. -If clients are eligible, we will include supporting documentation with their application to validate their eligibility determination Proposed Completion Date: The end of the month

View Audit 307838

Finding 399356 (2023-005)

Significant Deficiency 2023

Franklin General Hospital

IA

Questioned Costs Reporting Significant Deficiency § 200.303

American Rescue Plan Rural Distribution, Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/...

American Rescue Plan Rural Distribution, Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/uses of funds and an individual reviewing and approving that expenditure/use. We also recommend for any formal reporting required under federal awards that there be a formal review process where an individual is reviewing and approving the report who did not prepare the report. Documentation of review and approval should be retained in both cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will formalize policies and procedures around documenting review and approval for both use of grant funds, and related reporting. Name(s) of the contact person(s) responsible for corrective action: Lee Elbert, CFO Planned completion date for corrective action plan: June 30, 2024

View Audit 307835

Finding 399351 (2023-001)

Significant Deficiency 2023

Regional School Unit No. 55

ME

Special Tests & Provisions Questioned Costs Significant Deficiency

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Peggy McKenzie, Accounting Office Manager Corrective Action: The District has already started the implementation of corrective action and will take the following actions to address finding 2023-01:...

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Peggy McKenzie, Accounting Office Manager Corrective Action: The District has already started the implementation of corrective action and will take the following actions to address finding 2023-01: 1) The District has already added the certified payroll requirement elements to all wage rate certifications forms for Federally funded projects. It should be known that the District, through consultation with its attorney, thought it had all the required elements in place. Through this audit process, once becoming aware, the District believes now it will be in full compliance. Anticipated Completion Date: Completion as of submission of the 6/30/23 audit

View Audit 307824

Finding 399339 (2023-002)

Significant Deficiency 2023

Western Maine Community Action, Inc.

ME

Questioned Costs Reporting Significant Deficiency § 200.512

CFO will be logging into websites necessary for submitting audit ahead of time to prevent login issues. CFO will wait for Auditors to give the approval to submit when the audit is ready to ensure we don’t run into issues with multiple users being logged in. Fiscal team works diligently to get all ...

CFO will be logging into websites necessary for submitting audit ahead of time to prevent login issues. CFO will wait for Auditors to give the approval to submit when the audit is ready to ensure we don’t run into issues with multiple users being logged in. Fiscal team works diligently to get all audit requests submitted in a timely manner during fieldwork. Person(s) Responsible: Chief Financial Officer, Rebecca Gage Timing for Implementation: Effective immediately as of 5/31/2024

View Audit 307817

Finding 399332 (2023-003)

Material Weakness 2023

King Philip Regional School District

MA

Questioned Costs Subrecipient Monitoring Cash Management

The District will utilize DESE's Federal & State Grant Manual document as a guide to ensure compliance with grant management.

View Audit 307806 Questioned Costs: $1

Finding 399328 (2023-003)

Significant Deficiency 2023

Tarrant County B'nai B'rith Housing Corporation

TX

Questioned Costs

Comments on Finding and Recommendations: We concur that a process control meant to ensure that project funds were used to pay expenses related to the Organization was not working as intended and resulted in the Organization paying for services provided to another entity. We agree with the auditor’s ...

Comments on Finding and Recommendations: We concur that a process control meant to ensure that project funds were used to pay expenses related to the Organization was not working as intended and resulted in the Organization paying for services provided to another entity. We agree with the auditor’s recommendations. Planned Corrective Action: We have provided additional training to the accounting team, underscored the importance of verifying vendor invoices are related to the Organization, and have implemented an additional control to detect misappropriation of Project funds prior to release of payments.

View Audit 307803 Questioned Costs: $1

Finding 399274 (2023-002)

Significant Deficiency 2023

Alamo Community College District

TX

Questioned Costs Eligibility Significant Deficiency § 200.303 § 200.407

The Alamo Colleges District Student Financial Aid Office has collaborated with Internal Audit to put into place controls that ensure Alamo Colleges District Board policies are followed and that all Financial Aid staff are trained on the execution of those policies. Additional control reporting has b...

The Alamo Colleges District Student Financial Aid Office has collaborated with Internal Audit to put into place controls that ensure Alamo Colleges District Board policies are followed and that all Financial Aid staff are trained on the execution of those policies. Additional control reporting has been established to monitor compliance. The Board Policy F.2.4 has also been revised to clarify those expectations. Implementation Date: June 2024 Responsible Persons: Dr. Harold Whitis, District Director of Student Financial Aid

View Audit 307792

Finding 399216 (2023-002)

Material Weakness 2023

Energetics Technology Center Inc.

MD

Special Tests & Provisions Questioned Costs Material Weakness

Management concurs with this finding. Management has focused its attention on both the determination and designation of key personnel within a contract as well as the ongoing compliance of key personnel designations. Management has implemented control provisions to highlight and approve future key p...

Management concurs with this finding. Management has focused its attention on both the determination and designation of key personnel within a contract as well as the ongoing compliance of key personnel designations. Management has implemented control provisions to highlight and approve future key personnel designations within future contracts. Further, a semi-annual review process will be undertaken to review and document ongoing contractual compliance which will include reference to and consideration of key personnel designations.

View Audit 307788

Finding 399214 (2023-001)

Significant Deficiency 2023

Boys & Girls Club of Dundee Township, Inc.

IL

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

Condition: A few of the employee timecards were missing supervisor approval. Plan: The Club will review their monitoring procedures to ensure consistent approval of employee timecards. Anticipated Date of Completion: As soon as possible – before FY24 year end Name of Contact Person: Drew Glassford...

Condition: A few of the employee timecards were missing supervisor approval. Plan: The Club will review their monitoring procedures to ensure consistent approval of employee timecards. Anticipated Date of Completion: As soon as possible – before FY24 year end Name of Contact Person: Drew Glassford, CEO Management Response: Since the audit, we have evaluated our monitoring procedures to make sure that the review/approval on electronic timecards is done consistently.

View Audit 307783

Finding 399213 (2023-001)

Significant Deficiency 2023

Ada S. McKinley Community Services, Inc. Group Homes

IL

Period of Performance Questioned Costs Allowable Costs / Cost Principles § 200.400 § 200.458

Condition: A duplicate expense was recorded to the program and expenses were recorded to the program prior to the period of performance. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Ma...

Condition: A duplicate expense was recorded to the program and expenses were recorded to the program prior to the period of performance. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management has instituted procedures to provide a review of journal entries to reclass expenses to grant funded programs and promptly record. As well, Finance staff have been added to oversee the accounting function for the grant. Contact person responsible for corrective action: Mary Lawrence, Director of Financial Analysis and Special Initiatives Anticipated Completion Date: 5/15/2024

View Audit 307779

Finding 399212 (2023-002)

Significant Deficiency 2023

Saint Louis Symphony Orchestra

MO

Cash Management Questioned Costs Subrecipient Monitoring

Personnel Responsible for the Corrective Action: Steven Rosenzweig, Chief Financial Officer Anticipated Completion Date: Periodically throughout the next federal grant program, prior to each drawdown request Corrective Action Plan: Senior leadership will work with the grant manager to review the f...

Personnel Responsible for the Corrective Action: Steven Rosenzweig, Chief Financial Officer Anticipated Completion Date: Periodically throughout the next federal grant program, prior to each drawdown request Corrective Action Plan: Senior leadership will work with the grant manager to review the federal grant program expenditures periodically during the grant period, in order to determine the appropriate corresponding grant drawdown requests. Written documentation of these reviews and approvals of the periodic drawdown requests will be maintained.

View Audit 307778

Corrective Action Plans

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