Corrective Action Plans

Finding 514359 (2022-001)

Significant Deficiency 2022

TX

Questioned Costs HUD Housing Programs

Management has contacted its HUD representative in order to obtain proper approval of the withdrawal from its reserve for replacements account

View Audit 332651 Questioned Costs: $1

Finding 514065 (2022-005)

Significant Deficiency 2022

Leech Lake Tribal College

AZ

Questioned Costs Reporting Significant Deficiency § 200.328

The Department has ramped up recruiting efforts by advertising positions on external websites such as indeed. The accounting department has recently increased the wages of existing staff and the starting wages of all positions in an effort to attract and retain qualified staff.

View Audit 332259

Finding 514063 (2022-003)

Material Weakness 2022

Leech Lake Tribal College

AZ

Questioned Costs Material Weakness Reporting § 200.512

The Department has hired a new audit firm that specializes in the audits of Tribes. Our new audit firm has demonstrated a commitment to allocating the necessary resources to complete our audits in a timely manner.

View Audit 332259

Finding 514011 (2022-003)

Significant Deficiency 2022

Respond INC

NJ

Questioned Costs Allowable Costs / Cost Principles Reporting

The Agency will improve its financial reporting process so that it can submit its audit to New Jersey Funding Agencies and potentially its Single Audit Reporting Package to the federal clearinghouse, if required, no later than nine months after fiscal year-end

View Audit 332205

Finding 513957 (2022-006)

Significant Deficiency 2022

Menard County, Illinois

IL

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Approved methodologies for all types of grants and proper documentation shall be copied and maintained with all reports submitted to the grantor for the appropriate record retention requirement.

View Audit 332158

Finding 513881 (2022-002)

Material Weakness 2022

Pennsylvania Mountains Care Network

PA

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303

Condition and Context: The System did not complete the PRF Periods 2 and 3 reporting in accordance with the U.S. Department of Health and Human Services guidance. The System did not enter the correct amounts from its data supporting lost revenues for all quarters. We note that many of these amounts ...

Condition and Context: The System did not complete the PRF Periods 2 and 3 reporting in accordance with the U.S. Department of Health and Human Services guidance. The System did not enter the correct amounts from its data supporting lost revenues for all quarters. We note that many of these amounts carried forward in the PRF reports from errors made in the PRF Period 1 reporting. The adjustments needed within the PRF reports to correct the errors noted for PRF Periods 2 and 3 are as follows: (1) lost revenues for the period of availability should decrease from $13,866,058 to $2,405,798 and (2) unused lost revenues should decrease from $12,493,140 to $1,032,880. Furthermore, errors in reporting total revenues by quarter led to errors in the allocation among payers by quarter. Corrective Action Plan: System management agrees with the finding and has updated its lost revenue calculation, with cumulative amounts through Period 6 reporting. While management did attempt to update its lost revenue amounts with filing of its Period 4 reports, additional data entry errors were made. As such, the lost revenue schedules maintained by the System (which are available upon request) provide the final source of information related to the calculation of lost revenue by quarter, by entity, and by payor.

View Audit 332013

Finding 513530 (2022-003)

Material Weakness 2022

Smith County, Mississippi

MS

Questioned Costs Special Tests & Provisions Allowable Costs / Cost Principles

When we initially did this, I spoke with the director at the Federal Forestry Office in Jackson, MS. He told me we could purchase the fire truck because the fire department joined the National Forest. We did not realize that once we had permission we had to advertise in the local paper. The local pa...

When we initially did this, I spoke with the director at the Federal Forestry Office in Jackson, MS. He told me we could purchase the fire truck because the fire department joined the National Forest. We did not realize that once we had permission we had to advertise in the local paper. The local paper did state in the weekly report that the Board had approved to purchase the truck with no feedback from any individual. We are aware of the correct process now and will adhere to that going forward.

View Audit 331384

Finding 513254 (2022-001)

None 2022

City of Beacon, New York

NY

Questioned Costs Reporting Internal Control / Segregation of Duties

Name of Auditee: City of Beacon, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2022 CAP Prepared by: Susan Tucker, CPA, Director of Finance Phone: (845) 838-5006 (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Findin...

Name of Auditee: City of Beacon, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2022 CAP Prepared by: Susan Tucker, CPA, Director of Finance Phone: (845) 838-5006 (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2022-001 Management’s Response - The City was behind in reporting due to lack of adequate staffing during the pandemic. We have appropriate staffing now and have been making strides in reporting timely. Estimated Completion Date - September 30, 2025 Person Responsible for Implementation - Susan Tucker, CPA, Director of Finance

View Audit 331200

Finding 513036 (2022-002)

Significant Deficiency 2022

Anchorage Concert Association

AK

Internal Control / Segregation of Duties Questioned Costs Reporting § 200.512

Finding 2022-002 Significant Deficiency over Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Willow Zamos, Business Manager; 907-272-1471 Planned Corrective Action: Anchorage Concert Association will establish additional controls when receiving future federal fund...

Finding 2022-002 Significant Deficiency over Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Willow Zamos, Business Manager; 907-272-1471 Planned Corrective Action: Anchorage Concert Association will establish additional controls when receiving future federal funding to ensure a timely audit of the program(s) is performed. Anticipated Completion Date: Already implemented.

View Audit 330917

Finding 513035 (2022-001)

Significant Deficiency 2022

Anchorage Concert Association

AK

Allowable Costs / Cost Principles Questioned Costs Significant Deficiency

Finding 2022-001 Documentation of Approval - Allowable Costs – Significant Deficiency in Internal Control over Compliance Name of Contact Person: Willow Zamos, Business Manager; 907-272-1471 Planned Corrective Action: Anchorage Concert Association will improve procedures to ensure documentation of i...

Finding 2022-001 Documentation of Approval - Allowable Costs – Significant Deficiency in Internal Control over Compliance Name of Contact Person: Willow Zamos, Business Manager; 907-272-1471 Planned Corrective Action: Anchorage Concert Association will improve procedures to ensure documentation of invoice approval is retained in vendor files. Anticipated Completion Date: Already implemented.

View Audit 330917

Finding 512936 (2022-001)

None 2022

Hillside Elderly Housing, Inc.

CT

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

Hillside Elderly Housing Inc. 1 Glen Ayre Dr. New Milford, CT 06776 November 22, 2024 Corrective Action Plan US Department of Housing & Urban Development 20 Church Street 10th Floor Hartford, CT 06103 Hillside Elderly Housing Inc respectfully submits the following action plan for June 30, 2022 year...

Hillside Elderly Housing Inc. 1 Glen Ayre Dr. New Milford, CT 06776 November 22, 2024 Corrective Action Plan US Department of Housing & Urban Development 20 Church Street 10th Floor Hartford, CT 06103 Hillside Elderly Housing Inc respectfully submits the following action plan for June 30, 2022 year-end audited by: Brian S Borgerson, CPA Bailey, Moore, Glazer, Schaefer & Proto LLP 16 Lunar Drive Woodbridge, Connecticut The sole finding from the 06/30/2022 schedule of findings and questioned costs below and numbered consistently with the numbers assigned in Section A of the Summary of Audit Results does not include findings and is not addressed. Findings-Financial Statement Audit NONE Findings-Federal Award Programs Audit Department of Housing and Urban Development Finding number 2022-001 CFDA Number: 14.157 - Supportive Housing for the Elderly Recommendations: Care to be taken in matching requests to the proper bank accounts Management Response: Money was erroneously withdrawn from the wrong bank account. Should have been the escrow account vs the replacement reserve account. Funds have been reimbursed to the proper account. Sabine Cox Elderly Housing Management, Inc. Comptroller

View Audit 330718

Finding 512897 (2022-002)

Material Weakness 2022

The Salvation Army Columbus Area Services

OH

Questioned Costs Cash Management Material Weakness § 200.303

2022-002 Material Weakness in internal controls over compliance with period of performance. Name of Contact Person: Chris Conley, Chief Accountant. Corrective action: To ensure this does not occur again, the City Accountant and Chief Accountant will review all journal entries to make sure that expen...

2022-002 Material Weakness in internal controls over compliance with period of performance. Name of Contact Person: Chris Conley, Chief Accountant. Corrective action: To ensure this does not occur again, the City Accountant and Chief Accountant will review all journal entries to make sure that expenses are charges with the appropriate project period and with the definitions of the grant. We will train and have training documents for the City Accountant when the come into this position. Proposed Completion Date: Immediately. Implementation date: Immediately.

View Audit 330646

Finding 512712 (2022-007)

Material Weakness 2022

Open Cities Health Center, Inc. and Affiliate

MN

Questioned Costs Material Weakness Reporting

Finding 2022-007 Compliance Requirement: Reporting Type of Finding: Material Weakness Condition: The report for the year ended December 31, 2022 was not filed within the required report submission period. Action Planned in Response to the Finding: Prioritize the financial reporting cycle to ensure t...

Finding 2022-007 Compliance Requirement: Reporting Type of Finding: Material Weakness Condition: The report for the year ended December 31, 2022 was not filed within the required report submission period. Action Planned in Response to the Finding: Prioritize the financial reporting cycle to ensure timely completion and auditing of financial statements to maintain compliance with reporting requirements. Official Responsible for Ensuring the CAP: Harold Minor Planned Completion Date: December 2024

View Audit 330573

Finding 512706 (2022-005)

Material Weakness 2022

Open Cities Health Center, Inc. and Affiliate

MN

Questioned Costs Allowable Costs / Cost Principles

Compliance Requirement: Allowable Cost/Cost Principles Type of Finding: Material Weakness Condition: A walkthrough of fourteen individuals was performed to agree personnel files and to payroll. Of the fourteen files reviewed, six had no approved current pay rate documented, and the salary or hourly ...

Compliance Requirement: Allowable Cost/Cost Principles Type of Finding: Material Weakness Condition: A walkthrough of fourteen individuals was performed to agree personnel files and to payroll. Of the fourteen files reviewed, six had no approved current pay rate documented, and the salary or hourly rate paid was not the rate contained in the file. Also, there was no timesheet provided to suppo1t the time charged to the federal grant for two of the fourteen individuals tested. Action Planned in Response to the Finding: Use a checklist within each personnel file to ensure all necessary documents are included and updated for current rates of pay. Official Responsible for Ensuring the CAP: Marilyn Powers-Campbell Planned Completion Date: December 2024

View Audit 330573 Questioned Costs: $1

Finding 512703 (2022-005)

Material Weakness 2022

Taylor County, Wi

WI

Questioned Costs Material Weakness Reporting

Recommendation: We recommend that the County review its procedures for tracking of federal expenditures related to the State and Local Fiscal Recovery Funds and ensure that all expenditures are recorded within the fund at the time they are incurred. Explanation of disagreement with audit finding: Th...

Recommendation: We recommend that the County review its procedures for tracking of federal expenditures related to the State and Local Fiscal Recovery Funds and ensure that all expenditures are recorded within the fund at the time they are incurred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The county will assess the current tracking procedures for State and Local Recovery Funds to identify gaps and weaknesses. They will revise or create standard operating procedures to ensure timely and accurate recording of all expenditures. They will work with department heads to make sure they are properly trained in tracking expenses and reporting them. Name(s) of the contact person(s) responsible for corrective action: Tracy Hartwig Planned completion date for corrective action plan: January 31, 2025

View Audit 330547

Finding 512694 (2022-005)

Material Weakness 2022

Arizona Immigrant and Refugee Services, INC

AZ

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.318 § 200.327

AIRS management has started the process of creating new and updated policies and procedures related to financial reporting, activities, including written procurement standards, written standards of conflict of interest and others as required under Uniform Guidance

View Audit 330495

Finding 512693 (2022-004)

Material Weakness 2022

Arizona Immigrant and Refugee Services, INC

AZ

Questioned Costs Reporting

AIRS will ensure completion in an efficient and timely manner the submission of the Audit within the required 9 months after fiscal year end as required by the Uniform Guidance and will work with the audit firm to develop a schedule to ensure that future audits and single audits are completed timely...

AIRS will ensure completion in an efficient and timely manner the submission of the Audit within the required 9 months after fiscal year end as required by the Uniform Guidance and will work with the audit firm to develop a schedule to ensure that future audits and single audits are completed timely, and that data collection reporting package is submitted to the Federal Audit Clearinghouse by the due date for the year ended September 30, 2024, and future years.

View Audit 330495

Finding 512587 (2022-006)

Material Weakness 2022

North Central Area Agency on Aging, Inc.

CT

Questioned Costs Material Weakness Internal Control / Segregation of Duties

Keeping in mind the timing of the conclusion of the audit this no longer is problematic. A Payroll consultant has since been under contract to serve as a Liaison with the payroll servicer to remediate errors in calculations of overtime.

View Audit 330394

Finding 512584 (2022-005)

Material Weakness 2022

North Central Area Agency on Aging, Inc.

CT

Questioned Costs Material Weakness Internal Control / Segregation of Duties

The filing system will be tightened to ensure immediate availability of documentation both electronically and paper trail.

View Audit 330394 Questioned Costs: $1

Finding 512581 (2022-004)

Material Weakness 2022

North Central Area Agency on Aging, Inc.

CT

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Management presents the NCAAA Board with an Allocation Plan prior to the beginning of a fiscal year for review and acceptance to be implemented in the upcoming fiscal year. This will be an annual review and approval procedures.

View Audit 330394

Finding 512573 (2022-002)

Material Weakness 2022

North Central Area Agency on Aging, Inc.

CT

Questioned Costs Material Weakness Reporting

As previously stated, NCAAA has hired another Finance Director coupled with a Consultant an expert in the Accounting system being utilized to ensure full use. In addition, procedures will be implemented to formalized monthly account reconciliations and year end closed to ensure transactions are prop...

As previously stated, NCAAA has hired another Finance Director coupled with a Consultant an expert in the Accounting system being utilized to ensure full use. In addition, procedures will be implemented to formalized monthly account reconciliations and year end closed to ensure transactions are properly recorded in the appreciate account and correct period.

View Audit 330394

Finding 512187 (2022-004)

Material Weakness 2022

Windsor Housing Authority

CT

HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs

2022-004 – REPORTING Material Weakness/noncompliance Auditee’s Response and Planned Corrective Action See auditee’s response to Finding 2022-001 Person Responsible for Corrective Action: Maria DeMarco, President of DeMarco Management Corporation

View Audit 329928

Finding 512185 (2022-003)

Material Weakness 2022

Windsor Housing Authority

CT

HUD Housing Programs Questioned Costs Subrecipient Monitoring

2022-003 – ELIGIBILITY Material Weakness/noncompliance Auditee’s Response and Planned Corrective Action The Windsor Housing Authority currently contracts with J.D. A’melia for all Housing Choice Voucher Program services. HCV staff have a broad range of duties covering activities from application, ...

2022-003 – ELIGIBILITY Material Weakness/noncompliance Auditee’s Response and Planned Corrective Action The Windsor Housing Authority currently contracts with J.D. A’melia for all Housing Choice Voucher Program services. HCV staff have a broad range of duties covering activities from application, waitlist management, initial briefing for new participants, resident processing through termination of assistance. They will also perform all property activities related to compliance with WHA’s lease for all our properties and they will have extensive contact with landlords and tenants participating in the HCV programs. More specifically, HCV staff responsibilities include but are not limited to:  Lease-ups including new tenant orientation Monthly close-out  Waitlist Management Administrative & clerical functions  Inspection coordination Processing applications  Annual and interim recertification HUD reporting  Landlord services Determining eligibility  Direct deposit set-up EIV  Calculations & payment authorization to landlords & tenants admin fees calculation and payment Person Responsible for Corrective Action: Maria DeMarco, President of DeMarco Management Corporation

View Audit 329928

Finding 512104 (2022-005)

Material Weakness 2022

The Salvation Army Columbus Area Services

OH

Allowable Costs / Cost Principles Questioned Costs § 200.406

Recommendation: As previously recommended by the OBO, the organization should update policies and procedures surrounding the award programs cost allowability to ensure unallowable costs are not charged to the program. Further, it should provide training to staff on updated policies, Federal and Gran...

Recommendation: As previously recommended by the OBO, the organization should update policies and procedures surrounding the award programs cost allowability to ensure unallowable costs are not charged to the program. Further, it should provide training to staff on updated policies, Federal and Grant Per Diem Program cost allowability requirements, proper expense documentation and retention procedures. Response: Procedures and trainings were developed as a response to the VA’s OBO audit that included cost allowability, document retention timelines and data collection for reporting. It also included a process for adding tracking codes to tag these expenses in our general ledger. These procedures were also provided to VA’s OBO for their records. These procedures will be further amended to exclude gift-in-kind from allowable expenses that can be charged to federal programs. Estimated Completion Date: Fiscal Year 2023 for training and developing standard operating procedures and September 2024 for gifts-in-kind amendment to revise allowable expenses.

View Audit 329832 Questioned Costs: $1

Finding 512103 (2022-004)

Significant Deficiency 2022

The Salvation Army Columbus Area Services

OH

Questioned Costs Reporting

Recommendation: As previously recommended by the Office of Business Oversight (OBO), the organization should develop standard operating procedures, and related oversight activities ensuring accurate SF-425 information reporting. Further, it should provide training to staff on the updated policies. ...

Recommendation: As previously recommended by the Office of Business Oversight (OBO), the organization should develop standard operating procedures, and related oversight activities ensuring accurate SF-425 information reporting. Further, it should provide training to staff on the updated policies. Finally, it should submit the revised SF-425 with the correct allowable expense reported for the program. Response: In accordance with, and as a response to the OBO audit, procedures were developed and staff were provided with a series of trainings on VA GPD Program Compliance. Estimated Completion Date: Fiscal Year 2023

View Audit 329832 Questioned Costs: $1

Corrective Action Plans

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