Corrective Action Plans

Finding 42880 (2022-001)

Significant Deficiency 2022

PR

Questioned Costs Reporting

During the year, we did not receive due notification about the filing of the report mentioned in finding 2022-001. We submitted each request related to the Coronavirus Relief Fund, including the Premium Pay and the Worker Relief Fund. Also, in December 2022, we submitted a detailed report on using f...

During the year, we did not receive due notification about the filing of the report mentioned in finding 2022-001. We submitted each request related to the Coronavirus Relief Fund, including the Premium Pay and the Worker Relief Fund. Also, in December 2022, we submitted a detailed report on using funds. However, we will periodically monitor the compliance requirements established in the guidelines, including the AAFAF guidelines. Additionally, an employee will be identified and assigned to provide support in everything related to Coronavirus Relief Funds - COVID-19 compliance and reports.

View Audit 50199

Finding 42878 (2022-001)

Material Weakness 2022

Arden Theatre Company

PA

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Finding 2022-001 Corrective Action Plan: Arden Theatre Company will review supporting documentation for costs applied to grant awards to ensure they are recorded in the proper periods in the accounting software and grant award submissions. In regards to this finding, Arden Theatre Company reviewed ...

Finding 2022-001 Corrective Action Plan: Arden Theatre Company will review supporting documentation for costs applied to grant awards to ensure they are recorded in the proper periods in the accounting software and grant award submissions. In regards to this finding, Arden Theatre Company reviewed costs applied to the SVOG grant to ensure only those that were incurred during the SVOG period of March 1, 2020 to June 30, 2022 were included. Any identified costs that occurred outside of the period were replaced with allowable costs that were incurred during the SVOG period. Anticipated Completion Date: Arden Theatre Company has implemented this corrective action as of December 13, 2022. Name of Contact Person Responsible for Corrective Action: Amy Murphy, Managing Director

View Audit 49240

Finding 42876 (2022-002)

Material Weakness 2022

Poughkeepsie Housing Authority

NY

Questioned Costs HUD Housing Programs Reporting

Name of Auditee: Poughkeepsie Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2022 CAP Prepared by: Thomas Shanley, Accountant Phone: (845) 485-8931 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Findin...

Name of Auditee: Poughkeepsie Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2022 CAP Prepared by: Thomas Shanley, Accountant Phone: (845) 485-8931 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2022-002 (a) Comments on the Findings and Recommendations - The Authority agrees with the finding. The Authority also agrees with the recommendation. Please see below for additional comments and action taken. (b) Action Taken - The Authority also agrees with the recommendation and will review all compliance requirements and HUD notifications for all new funding sources. (c) Planned Implementation Date - The Authority expects to complete the corrective action by March 31, 2023.

View Audit 49236

Finding 42872 (2022-002)

Significant Deficiency 2022

Minnesota River Area Agency on Aging, Inc.

MN

Questioned Costs Allowable Costs / Cost Principles

Violence Free Minnesota has taken appropriate action to no longer charge sales tax or depreciation to grants.

View Audit 48560 Questioned Costs: $1

Finding 42859 (2022-003)

Significant Deficiency 2022

Jamestown Regional Airport Authority

ND

Reporting Questioned Costs Significant Deficiency

The Authority's management and Board of Directors have reviewed and discussed the responsibilities of Reporting SF-425, SF-271, and SF-127 reports. As a result of this review, management will ensure reports are submitted within 90 days of the end of the year. Authority management will also ensure th...

The Authority's management and Board of Directors have reviewed and discussed the responsibilities of Reporting SF-425, SF-271, and SF-127 reports. As a result of this review, management will ensure reports are submitted within 90 days of the end of the year. Authority management will also ensure that the supporting documentation from accounting records matches the reports. Completion Date: Jamestown Regional Airport Authority will implement the plan prior to December 31, 2023.

View Audit 46232

Finding 42858 (2022-001)

Significant Deficiency 2022

Catholic Charities of Shiawassee and Genesee Counties

MI

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

CIRRECTIVE ACTION PLAN

View Audit 46231 Questioned Costs: $1

Finding 42856 (2022-001)

Significant Deficiency 2022

Transitions Family Violence Services

VA

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

See corrective action plan for chart/table.

View Audit 43846

Finding 42848 (2022-001)

Significant Deficiency 2022

Argos Garden Court,inc Dba Argos Garden Court Apartments 073ee067npwah

IN

Questioned Costs HUD Housing Programs

Statement of condition #2022-001: The Corporation did not make all of the reserve for replacements deposits as required by HUD for the year ended June 30, 2022. Recommendation: Management should transfer $30 from the operating cash account to the reserve for replacements fund. Action(s) Taken or P...

Statement of condition #2022-001: The Corporation did not make all of the reserve for replacements deposits as required by HUD for the year ended June 30, 2022. Recommendation: Management should transfer $30 from the operating cash account to the reserve for replacements fund. Action(s) Taken or Planned on the Finding: On August 10, 2022, management transferred $30 from the operating cash account to the reserve for replacements fund.

View Audit 40713 Questioned Costs: $1

Finding 42842 (2022-001)

None 2022

Kearsley Community Schools

MI

School Nutrition Programs Questioned Costs Subrecipient Monitoring

See corrective action plan

View Audit 40363

Finding 42834 (2022-008)

Material Weakness 2022

Tule River Indian Health Center INC

CA

Reporting Internal Control / Segregation of Duties Questioned Costs § 200.328

Persons responsible for corrective action plan: Resty Rios, Staff Accountant Resty.rios@crihb.org Adrianna Davisson, Grants Manager Adrianna.davisson@crihb.org It is the standard practice for all financial and programmatic reporting to be reviewed and approved prior to submission to the funding...

Persons responsible for corrective action plan: Resty Rios, Staff Accountant Resty.rios@crihb.org Adrianna Davisson, Grants Manager Adrianna.davisson@crihb.org It is the standard practice for all financial and programmatic reporting to be reviewed and approved prior to submission to the funding agency. The Clinic will ensure that all financial and programmatic reports will be clearly documented with the appopriate review and approval signatures prior to submission to the funding agency. The anticipated completion date is 6/30/2023.

View Audit 38903

Finding 42833 (2022-007)

Material Weakness 2022

Tule River Indian Health Center INC

CA

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.326

Persons responsible for corrective action plan: Resty Rios, Staff Accountant Resty.rios@crihb.org Adrianna Davisson, Grants Manager Adrianna.davisson@crihb.org The Clinic will review the procurement standards set forth at 2 CFR part 200 and update our procurement and purchasing policies to incl...

Persons responsible for corrective action plan: Resty Rios, Staff Accountant Resty.rios@crihb.org Adrianna Davisson, Grants Manager Adrianna.davisson@crihb.org The Clinic will review the procurement standards set forth at 2 CFR part 200 and update our procurement and purchasing policies to include all required purchasing standards as required. All vendors will be required to submit and certify a statement regarding debarment and suspension prior to contract award. The anticipated completion date is 6/30/2023.

View Audit 38903 Questioned Costs: $1

Finding 42831 (2022-005)

Material Weakness 2022

Tule River Indian Health Center INC

CA

Eligibility Questioned Costs Material Weakness

Persons responsible for corrective action plan: Resty Rios, Staff Accountant Resty.rios@crihb.org Adrianna Davisson, Grants Manager Adrianna.davisson@crihb.org The Clinic will review all participant files to ensure all applicable documentation is located within each file. The Clinic will also i...

Persons responsible for corrective action plan: Resty Rios, Staff Accountant Resty.rios@crihb.org Adrianna Davisson, Grants Manager Adrianna.davisson@crihb.org The Clinic will review all participant files to ensure all applicable documentation is located within each file. The Clinic will also implement an approval process for new participants to ensure participant eligibility is reviewed and approved prior to providing services. The anticipated completion date is 6/30/2023.

View Audit 38903

Finding 42808 (2022-002)

Material Weakness 2022

Friends of Kona Pacific Public Charter School

HI

Special Tests & Provisions Questioned Costs Matching / Level of Effort / Earmarking

Finding 2022-002: Compliance with USDA Loan Requirements, USDA Rural Development, Community Facilities Loans and Grants, Award Listing 10.766 When the mortgage was obtained in 2011, the books and budget of the non-profit were developed and jointly maintained by school personnel. While there has alw...

Finding 2022-002: Compliance with USDA Loan Requirements, USDA Rural Development, Community Facilities Loans and Grants, Award Listing 10.766 When the mortgage was obtained in 2011, the books and budget of the non-profit were developed and jointly maintained by school personnel. While there has always been non-profit board approval of its budget, the basis of the budget level was to minimize its costs and support the school, which at the time was in its start-up phase. A decision was made by previous board members of both the non-profit and the school to minimize the school?s annual lease amount so it could direct as many resources as possible to building the school?s educational program and operational capacity. As a partner-entity, the non-profit?s budget was therefore designed to ?break even? with the lowest possible level of expenses needed to pay the mortgage and maintain the property; the reserve could not be immediately established due to operational costs. The current board?s understanding is that this arrangement was always intended by that initial board to be temporary, and that school lease payments would slowly increase over time as the school moved out of its initial start-up phase into a more stable financial pattern. Then a reserve could be established. Five years ago, in fact, the school had indeed achieved financial stability, filling out grade K-8 classrooms with a student body of over 230 students. The school was generally running an annual surplus by year 7 of its existence. While the school had previously agreed to small rent increases leading up to 2018, newly hired school leadership that year did not understand nor maintain the partner-entity status and refused additional rent increases that would have allowed the reserve to be established. Subsequent school leaders and boards have similarly refused even $1 of rent increase. During the pandemic, the school board even took the non-profit to arbitration to prevent any rent increases; the arbitrator chose not to award any rent increase despite the fragile nature of the non-profit?s finances. Costs, particularly insurance, bookkeeping, and auditing, have gone up each year, while revenue has stayed largely flat. A volunteer organization, the non-profit was not designed to be a fundraising organization, merely a landowner. It doesn?t operate programs and has no other passive income streams. The bulk of its small budget comes from school rent, while resident rent comprises only a small portion of the budget. There are no discretionary expenses to cut that would allow the organization to both maintain its property, pay the fixed costs of existing as a non-profit organization, and also fulfill the mortgage reserve requirement. Without any support from the school, last year the organization secured a discretionary grant that enabled it to initiate subdivision proceedings regarding the property with Hawaii County. An appraisal had been conducted a few years ago, so upon subdivision approval, we will sell the campus parcel. This is anticipated to occur in 2023, at which time the plan is to pay off the mortgage in full, release this obligation, complete kitchen construction, and develop operational reserves. Responsible person contact information: Michael Kramer, President, mkramer@hawaii.rr.com

View Audit 38901

Finding 42804 (2022-010)

None 2022

Seda Council of Governments

PA

Questioned Costs Subrecipient Monitoring Eligibility

U.S. DEPARTMENT OF TREASURY 2022-010. COVID-19 Coronavirus State and Local Fiscal Recovery Fund - Assistance Listing 21.027; Passed through Centre County PA Grant Period - Fiscal Year Ended June 30, 2022 Recommendation: SEDA-COG should follow the guidelines outlined in the OMB Compliance Supplement ...

U.S. DEPARTMENT OF TREASURY 2022-010. COVID-19 Coronavirus State and Local Fiscal Recovery Fund - Assistance Listing 21.027; Passed through Centre County PA Grant Period - Fiscal Year Ended June 30, 2022 Recommendation: SEDA-COG should follow the guidelines outlined in the OMB Compliance Supplement and the sub-recipient agreement. Management Response: Management agrees with finding. Planned Corrective Action: SEDA-COG employees will review the OMB Compliance Supplement and sub-recipient agreement prior to completion of work. Once work is completed, a second designated employee will review the work for accuracy and compliance. Persons Responsible: Project Coordinator Assigned to Oversight; Jamie Carnes, Fiscal Controller Anticipation Completion Date: April 30th, 2023

View Audit 39992 Questioned Costs: $1

Finding 42803 (2022-009)

None 2022

Seda Council of Governments

PA

Questioned Costs Subrecipient Monitoring Eligibility

U.S. DEPARTMENT OF TREASURY 2022-009. COVID-19 Coronavirus State and Local Fiscal Recovery Fund - Assistance Listing 21.027; Passed through Centre County PA Grant Period - Fiscal Year Ended June 30, 2022 Recommendation: SEDA-COG should follow the guidelines outlined in the OMB Compliance Supplement ...

U.S. DEPARTMENT OF TREASURY 2022-009. COVID-19 Coronavirus State and Local Fiscal Recovery Fund - Assistance Listing 21.027; Passed through Centre County PA Grant Period - Fiscal Year Ended June 30, 2022 Recommendation: SEDA-COG should follow the guidelines outlined in the OMB Compliance Supplement and the sub-recipient agreement. Management Response: Management agrees with finding. Planned Corrective Action: SEDA-COG employees will review the OMB Compliance Supplement and sub-recipient agreement prior to completion of work. Once work is completed, a second designated employee will review the work for accuracy and compliance. Persons Responsible: Project Coordinator Assigned to Oversight; Jamie Carnes, Fiscal Controller Anticipation Completion Date: April 30th, 2023

View Audit 39992

Finding 42793 (2022-006)

Significant Deficiency 2022

Chicago State University

IL

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.303

The University has revised processes to ensure that grant reporting requirement are adhered to. 1) Review and enhance processes to ensure accurate and timely reporting.

View Audit 39988

Finding 42789 (2022-005)

Significant Deficiency 2022

Chicago State University

IL

Matching / Level of Effort / Earmarking Questioned Costs Student Financial Aid § 200.303

The University will revise processes to ensure that notifications are received as required by the Code of federal regulations. 1) Perform a review of (implement enhancements to) current processes to ensure appropriate notification to students.

View Audit 39988

Finding 42786 (2022-003)

Significant Deficiency 2022

Chicago State University

IL

Allowable Costs / Cost Principles Questioned Costs Matching / Level of Effort / Earmarking § 200.303

The University will review processes to ensure that adequate internal control exists to mitigate risks related to collection of required verification documents are collected. 1) Ensure that staff are trained on the required verification documents to be collected. 2) Perform periodic review of studen...

The University will review processes to ensure that adequate internal control exists to mitigate risks related to collection of required verification documents are collected. 1) Ensure that staff are trained on the required verification documents to be collected. 2) Perform periodic review of student files to verify completeness of records.

View Audit 39988

Finding 42781 (2022-001)

None 2022

Hospital Service District No. 1 of Iberia Parish

LA

Allowable Costs / Cost Principles Questioned Costs Reporting

Corrective Action Plan for Finding 2022-001 We are in receipt of the finding required to be reported by Uniform Guidance, regarding questioned costs and less than material instance of noncompliance with respect to Activities Allowed/Unallowed, Allowable Costs/Cost Principles and Reporting. Amy Lang...

Corrective Action Plan for Finding 2022-001 We are in receipt of the finding required to be reported by Uniform Guidance, regarding questioned costs and less than material instance of noncompliance with respect to Activities Allowed/Unallowed, Allowable Costs/Cost Principles and Reporting. Amy Langlinais, Chief Financial Officer, Iberia medical Center agrees with the finding and is responsible for ensuring the corrective action plan is followed. We have taken corrective action to test completeness and accuracy of the expenses reported when consolidating source data for submission of federal grant reporting. All future PRF Reporting subsequent to this audit, will be reviewed to ensure correct rates are used in the calculation of incremental costs. This corrective action plan will be implemented by October 1, 2023. Amy Langlinais Chief Financial Officer Iberia Medical Center

View Audit 38541 Questioned Costs: $1

Finding 42775 (2022-001)

Significant Deficiency 2022

Molalla River School District No. 35

OR

Questioned Costs Cash Management

Management's Response: Management has indicated they will implement a process with a review and approval documenting the process.

View Audit 38310

Finding 42768 (2022-001)

Material Weakness 2022

Bridgeport Public Schools

NE

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties

Recommendation The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, the management and Board of Education should constantly be aware of the possibility that errors, or fraud could occur, and contin...

Recommendation The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, the management and Board of Education should constantly be aware of the possibility that errors, or fraud could occur, and continue current practices mitigating these possibilities and examine and implement other mitigating controls when appropriate. Action Taken The District has assessed the benefits and costs associated with proper segregation of duties for the District and has determined that costs would outweigh benefits received. The District understands the Inherent risks associated with improper segregation of accounting functions. Management has communicated the need for transactions to be well supported by documentation as well as seeking appropriate authorization when appropriate. The District requires monthly reporting to the Board of Education for all disbursements to ensure transactions are proper and potential errors and irregularities are identified on a timely basis. The District will continue to review accounting procedures and processes to further mitigate this internal control deficiency whenever possible and feasible.

View Audit 38203

Finding 42766 (2022-005)

Significant Deficiency 2022

Kentucky Farmworker Programs INC

KY

Questioned Costs

KFP should strengthen internal controls over financial reporting on federal programs to prevent the over-request of grant funds.

View Audit 38540 Questioned Costs: $1

Finding 42763 (2022-001)

None 2022

Chinatown Manpower Project, INC

NY

Questioned Costs Reporting

CMP is aware of the delays and is in the process of finalizing financial reports and forms to ensure compliance with the Data Collection Form filing requirements.

View Audit 38623

Finding 42756 (2022-002)

None 2022

Progressive Community Health Centers, Inc.

WI

Questioned Costs Reporting

Audit Finding Response - 2022-002 Agency: U.S. Department of Health and Human Services Federal assistance listing or State ID numbers: 93.527, 93.224, Health Center Program Cluster and 435.151301, Community Health Centers Program Criteria: The Organization is required to submit its financial stateme...

Audit Finding Response - 2022-002 Agency: U.S. Department of Health and Human Services Federal assistance listing or State ID numbers: 93.527, 93.224, Health Center Program Cluster and 435.151301, Community Health Centers Program Criteria: The Organization is required to submit its financial statement audit and audit of compliance described in the Uniform Guidance and Guidelines through the Federal Audit Clearinghouse within nine months after year-end. This requirement was extended to fifteen months after year-end due to the effects of the pandemic. Statement of condition: The Organization's reporting package was not complete and submitted to the Federal Audit Clearinghouse within fifteen months after year-end. Questioned costs: The amount of questioned costs could not be determined. Context: The financial statements and reporting package were not submitted prior to the due date. Effect: The Organization was not in compliance with the reporting requirements of the contracts. Cause: The submission of the financial statements and reporting package was delayed due to several factors, including turnover within the Organization, adoption of new accounting standards, unique material transactions, receiving new COVID-19 funding which required communication with state agencies to determine the proper recording and presentation, and gathering the appropriate audit evidence to complete the audit in a timely manner. Recommendation: We recommend management track all reporting due dates related to the contracts and establish firm deadlines with the audit firm to complete the single audit by the required date. Management's response: The Organization will continue to monitor due dates related to its contracts and adhere to the outlined deadlines. The late submission of the March 31, 2022 financial statements was due to a late submission of the March 31, 2021 financial statements, therefore the 2022 audit could not be scheduled and completed until calendar year 2023. The March 31, 2023 audit will be scheduled in the fall of 2023 with a final deadline goal to be completed by December 15, 2023 to ensure submission of the reporting package within the nine-month deadline. The Organization will continue to do its due diligence by providing internal and external clients with accurate and timely information. Official Responsible for Ensuring the Corrective Action Plan: Candice Cole, Progressive Community Health Center Chief Financial Officer. Planned Completion Date for the Corrective Action Plan: The Organization will continue to monitor timelines and reporting requirements on an ongoing basis.

View Audit 50891

Finding 42753 (2022-002)

None 2022

Holy Names University

CA

Subrecipient Monitoring Questioned Costs

Corrective Action Plan For the Year Ended June 30, 2022 2022 ? 002 Gramm-Leach-Bliley Act (Student Financial Aid Cluster ? All programs) Criteria Under the University?s Program Participation Agreement and the Gramm-Leach-Bliley Act (GLBA), schools must protect student financial aid information, wi...

Corrective Action Plan For the Year Ended June 30, 2022 2022 ? 002 Gramm-Leach-Bliley Act (Student Financial Aid Cluster ? All programs) Criteria Under the University?s Program Participation Agreement and the Gramm-Leach-Bliley Act (GLBA), schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid. According to 16 CFR 314.4(b), a school must identify reasonably foreseeable internal and external risks to the security, confidentiality, and integrity of customer information that could result in the unauthorized disclosure, misuse, alteration, destruction, or other compromise of such information, and assess the sufficiency of any safeguards in place to control these risks. At a minimum, such a risk assessment should include consideration of risks in each relevant area of your operations, including: 1. Employee training and management; 2. Information systems, including network and software design, as well as information processing, storage, transmission, and disposal; and 3. Detecting, preventing, and responding to attacks, intrusions, or other systems failures. Condition Although the University has documented various IT policies around access, they are not comprehensive enough to cover the Gramm-Leach-Bliley Act requirements around the process of identifying the internal and external risks to data security. Cause The University has not conducted a formal risk assessment since January 2021. Effect Student information may be at risk of unauthorized disclosure, misuse, alteration, destruction, or other compromise of such information. Questioned Costs There were no questioned costs related to this finding. Context During our review of the University?s Information Technology system, we noted through inquiry that a formal risk assessment of the University?s documented safeguards had not been performed since January 2021. Recommendation We recommend that the University re-engage the outside resource to independently perform and develop a formal risk assessment, along with recommendations for remediation of any open items and/or deficiencies. Corrective Action Planned The Board of Trustees announced in December 2022, plans to cease academic operations and degree granting in May 2023 after the completion of the spring semester. In spring 2022, Holy Names University was seeking a partner institution to keep the university functioning and continue the mission of our founders, SNJM. While the University had interest in long-term collaboration from potential partners, the University was not able to reach closure in a way that would allow it to continue offering programs and services. The ongoing impact of COVID-19 enrollment declines were especially significant, particularly for fall term 2022. In addition, the University experienced rising operational costs and student retention issues. In January 2023, the University declared financial exigency, which gave the University greater flexibility to allocate its remaining resources to deliver spring term academic and athletic programs and support the transition of continuing students to other institutions. The University initiated layoffs beginning February 3, 2023 and continues to reduce expenses, funding only the most critical instructional and health and safety expenses. In February 2023, The University bondholder filed a notice of default based on noncompliance with the prior period operating ratio covenant. In March 2023 the University began marketing efforts to support the sale of the 60-acre campus. In April 2023 the University sold the residence, formerly occupied the University's President, for $3 million. The net proceeds to the University were $1.2 million after expenses and after a repayment of a $1.6 million loan on the property drawn in 2023. The net book value of the property at June 30, 2022 was $1.2 million. Responsible Personnel Jeanine Hawk, EdD, MBA Vice-President, Finance and Administration Mobile: 408-590-5834 hawk@ndnu.edu

View Audit 50889

Corrective Action Plans

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