Corrective Action Plans

Finding 394529 (2021-106)

Significant Deficiency 2021

FL

Questioned Costs Subrecipient Monitoring HUD Housing Programs § 200.303

Missing Documentation to Support Payroll Authorizations Condition: The Organization could not provide one salary authorization form for sample selection of 40 employees under ALN #93.224 and 93.527 Health Care Center. The Organization could not provide one salary authorization form for sample sele...

Missing Documentation to Support Payroll Authorizations Condition: The Organization could not provide one salary authorization form for sample selection of 40 employees under ALN #93.224 and 93.527 Health Care Center. The Organization could not provide one salary authorization form for sample selection of eight employees under ALN #93.498 COVID-19 Provider Relief Fund. Corrective Action Planned: The Organization continues to engage the consulting services of a professional certified accounting firm. The Organization has hired a new Chief Financial Officer, as of March 2022, as well as additional supporting staff within the finance department. The Organization will implement additional review procedures related to the salary authorization forms to verify accuracy of the information and review our procedures related to retention of documentation. The Organization will consider implementing additional procedures associated with employees agreeing to the salary as well as specifically identifying the revenue sources (e.g. specific grants, local funds, etc.) when applicable. The Organization implemented this corrective action during fiscal year 2023. Person Responsible for Corrective Action: Robert Thompson, Chief Executive Officer Anticipated Completion Date: Implemented

View Audit 304417

Finding 394021 (2021-004)

Material Weakness 2021

Abilities Network, Inc.

MD

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.407

Recommendation: The auditors recommend the Organization design, implement, and monitor internal controls over allocations as well as maintain source documentation to support amounts charged to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding...

Recommendation: The auditors recommend the Organization design, implement, and monitor internal controls over allocations as well as maintain source documentation to support amounts charged to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review the current internal controls over allocations and source documentation to identify any gaps or weaknesses and develop a plan to address any identified gaps or weaknesses, including updating policies and procedures as necessary. Management will also communicate the updated policies and procedures to all relevant employees and provide training as needed. Monitoring and testing procedures will be implemented to ensure that the updated policies and procedures are being followed. There will also be regular reviews and updates to the policies and procedures as needed to ensure ongoing effectiveness. Management will assign responsibility for maintaining source documentation to a specific individual or team and develop a system for organizing and storing source documentation, such as a centralized electronic database. Monitoring and testing procedures will be implemented to ensure that source documentation is being maintained and is readily accessible. Lastly, there will be regular reviews and updates to the system for organizing and storing source documentation as needed to ensure ongoing effectiveness. Name of the contact person responsible for corrective action: Lyn Elliot, CEO Planned completion date for corrective action plan: 4/1/2024

View Audit 304152 Questioned Costs: $1

Finding 394020 (2021-003)

Significant Deficiency 2021

Abilities Network, Inc.

MD

Questioned Costs Subrecipient Monitoring Reporting § 200.303 § 200.328 § 200.329

U.S. Department of Health and Human Services 2021-003 Child Care and Development Block Grant – Assistance Listing No. 93.575 Recommendation: The auditors recommend that the Organization design, implement and monitor internal controls over reporting as well as maintain source documentation to sup...

U.S. Department of Health and Human Services 2021-003 Child Care and Development Block Grant – Assistance Listing No. 93.575 Recommendation: The auditors recommend that the Organization design, implement and monitor internal controls over reporting as well as maintain source documentation to support amounts reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will maintain evidence of timely submission of reports, review of reports and documentation to support amounts reported. Additionally, management will implement a formal documentation retention policy. Name of the contact person responsible for corrective action: Lyn Elliot, CEO Planned completion date for corrective action plan: 3/1/2024

View Audit 304152

Finding 393845 (2023-003)

Significant Deficiency 2021

Hospital Comunitario Buen Samaritano, Inc.

PR

Questioned Costs Eligibility Subrecipient Monitoring

As discussed during the past couple of weeks we are lacking some detailed information that could have helped us clarify some of, or all of the questions and/ or doubts that you have raised, but unfortunately key people that generated the list are no longer employees (Finance Director, Human Resource...

As discussed during the past couple of weeks we are lacking some detailed information that could have helped us clarify some of, or all of the questions and/ or doubts that you have raised, but unfortunately key people that generated the list are no longer employees (Finance Director, Human Resource Director, and Payroll Manager). In regards to whom was eligible, this is a more difficult question to answer primarily due to the same reasons expressed above. But asking the team members that are still employed, they indicated that most of areas during this stage of the pandemic had direct or indirect contact with the patients visiting us, reason being that a significant percentage of our employees at the time were diagnosticated with COVID-19. In order to significantly improve future Federal funds receipts management processes, we will take the following steps: 1. Discuss, document and safe guard documentations regarding meetings that take place with all responsible parties on Federal requirements that must be followed to ensure compliance (Signatures required of all participants) 2. Depending on the nature of the funds and its intended utilization, the responsible parties will designate whom (Position/Department) will be the custodian of all the documentation 3. Ensure that each step of the implementation processes is well documented, with clear instructional details that are required to comply with the Federal requirements 4. Before submitting the required information, the responsible parties must meet to ensure that all requirements have been met, and that all required documentation is safe guarded for future reference (Signatures required of all participants) The plan will be approved by the Board and implemented no later than April 26th, 2024.

View Audit 304036 Questioned Costs: $1

Finding 393843 (2023-002)

Significant Deficiency 2021

Hospital Comunitario Buen Samaritano, Inc.

PR

Questioned Costs Subrecipient Monitoring Reporting § 200.512

We agree that we have not been reporting on a timely basis current findings and results. We have established a calendar to ensure that the submission of all required annual reporting, be strictly followed by our newly created job position (Federal Funding Accounting Coordinator). The plan will be ap...

We agree that we have not been reporting on a timely basis current findings and results. We have established a calendar to ensure that the submission of all required annual reporting, be strictly followed by our newly created job position (Federal Funding Accounting Coordinator). The plan will be approved by the Board and implemented no later than April 26th, 2024.

View Audit 304036

Finding 393842 (2023-001)

Significant Deficiency 2021

Hospital Comunitario Buen Samaritano, Inc.

PR

Questioned Costs Eligibility Subrecipient Monitoring

As discussed during the past couple of weeks we are lacking some detailed information that could have helped us clarify some of, or all of the questions and/ or doubts that you have raised, but unfortunately key people that generated the list are no longer employees (Finance Director, Human Resource...

As discussed during the past couple of weeks we are lacking some detailed information that could have helped us clarify some of, or all of the questions and/ or doubts that you have raised, but unfortunately key people that generated the list are no longer employees (Finance Director, Human Resource Director, and Payroll Manager). In regards to whom was eligible, this is a more difficult question to answer primarily due to the same reasons expressed above. But asking the team members that are still employed, they indicated that most of areas during this stage of the pandemic had direct or indirect contact with the patients visiting us, reason being that a significant percentage of our employees at the time were diagnosticated with COVID-19. In order to significantly improve future Federal funds receipts management processes, we will take the following steps: 1. Discuss, document and safe guard documentations regarding meetings that take place with all responsible parties on Federal requirements that must be followed to ensure compliance (Signatures required of all participants) 2. Depending on the nature of the funds and its intended utilization, the responsible parties will designate whom (Position/Department) will be the custodian of all the documentation 3. Ensure that each step of the implementation processes is well documented, with clear instructional details that are required to comply with the Federal requirements 4. Before submitting the required information, the responsible parties must meet to ensure that all requirements have been met, and that all required documentation is safe guarded for future reference (Signatures required of all participants) The plan will be approved by the Board and implemented no later than April 26th, 2024.

View Audit 304036 Questioned Costs: $1

Finding 393829 (2021-003)

Material Weakness 2021

Okeene Municipal Hospital and Schallmo Authority

OK

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles

Given the complexity of the reporting requirements, including changing FAQ's, reporting deadline extensions, and the inability to update reporting to reflect expenses incurred within the guidelines such as lost revenue the Authority will apply such expenses as offsets to its provider relief fund dis...

Given the complexity of the reporting requirements, including changing FAQ's, reporting deadline extensions, and the inability to update reporting to reflect expenses incurred within the guidelines such as lost revenue the Authority will apply such expenses as offsets to its provider relief fund distributions. The Authority will continue to monitor the Health and Human Resources Provider Relief Fund General and Targeted Distribution Post-Payment Notice of Reporting Requirements and the most recently distributed Provide Relief Fund frequently asked questions which provide details on requirements related to the program.

View Audit 304032 Questioned Costs: $1

Finding 393828 (2021-002)

Material Weakness 2021

Okeene Municipal Hospital and Schallmo Authority

OK

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles

Given the complexity of the reporting requirements, including changing FAQ's, reporting deadline extensions, and the inability to update reporting to reflect expenses incurred within the guidelines such as lost revenue the Authority will apply such expenses as offsets to its provider relief fund dis...

Given the complexity of the reporting requirements, including changing FAQ's, reporting deadline extensions, and the inability to update reporting to reflect expenses incurred within the guidelines such as lost revenue the Authority will apply such expenses as offsets to its provider relief fund distributions. The Authority will continue to monitor the Health and Human Resources Provider Relief Fund General and Targeted Distribution Post-Payment Notice of Reporting Requirements and the most recently distributed Provide Relief Fund frequently asked questions which provide details on requirements related to the program.

View Audit 304032 Questioned Costs: $1

Finding 393796 (2021-010)

Significant Deficiency 2021

Housing Authority of the City of Pueblo

CO

HUD Housing Programs Questioned Costs Special Tests & Provisions

U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2021 Special Tests and Provisions – Environmental Reviews Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that there has not been an environmental review performed on ...

U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2021 Special Tests and Provisions – Environmental Reviews Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that there has not been an environmental review performed on 3 of 4 projects within the last 5-year period as required by HUD. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: The major project we are working on complied, but our smaller projects were not in compliance. We will make a point of getting this review completed as soon as possible and create a reminder to assure it will be completed in a timely manner in the future. Anticipated Completion Date: January 2024

View Audit 303983

Finding 393795 (2021-009)

Significant Deficiency 2021

Housing Authority of the City of Pueblo

CO

Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions

U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2021 Special Tests and Provisions – Capital Funds for Operating Costs Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that there was not a consistent, documented proce...

U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2021 Special Tests and Provisions – Capital Funds for Operating Costs Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that there was not a consistent, documented process to ensure the timely obligation and expenditure of program funds to remain in compliance. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: Corrective Action Plan: The process in 2020 was not documented very well. We now document our regular meetings indicating that we are monitoring the use/obligation of funds that will ensure the funding is spent or obligated in a timely manner. Anticipated Completion Date: January 2023

View Audit 303983

Finding 393788 (2021-005)

Material Weakness 2021

Housing Authority of the City of Pueblo

CO

Questioned Costs Special Tests & Provisions Allowable Costs / Cost Principles

U.S. Department of Housing and Urban Development – CFDA #14.850 Public and Indian Housing – 2021 Special Tests and Provisions: Project-Based Budgeting and Accounting Material Weakness in Internal Control over Compliance Finding Summary: During testing, we identified several errors in how expenses we...

U.S. Department of Housing and Urban Development – CFDA #14.850 Public and Indian Housing – 2021 Special Tests and Provisions: Project-Based Budgeting and Accounting Material Weakness in Internal Control over Compliance Finding Summary: During testing, we identified several errors in how expenses were being charged and or allocated to the projects. In addition, there was insufficient documentation supporting how allocation methods were determined and there were no reviews of the allocation calculations by another individual. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: We agree that in 2021 expenses were not consistently allocated to our Public Housing Projects. However, we have now implemented consistent allocation methods so that expenses charged to our Public Housing projects will be reasonable and proper. We also review those allocation methods an a regular basis and change them as necessary. Anticipated Completion Date: January 2023

View Audit 303983

Finding 393787 (2021-004)

Material Weakness 2021

Housing Authority of the City of Pueblo

CO

Questioned Costs Eligibility Material Weakness

U.S. Department of Housing and Urban Development – CFDA #14.850 Public and Indian Housing – 2021 Eligibility Material Weakness in Internal Control over Compliance Finding Summary: Testing indicated that there was an error in a tenant’s rent calculation that was not detected by the Authority’s intern...

U.S. Department of Housing and Urban Development – CFDA #14.850 Public and Indian Housing – 2021 Eligibility Material Weakness in Internal Control over Compliance Finding Summary: Testing indicated that there was an error in a tenant’s rent calculation that was not detected by the Authority’s internal controls. In addition, there was no review of the rent calculation by another individual. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: We have implemented a process to ensure eligibility requirements are being followed and that another person reviews the rent calculations once they are determined. Anticipated Completion Date: January 2023

View Audit 303983

Finding 393784 (2021-012)

Significant Deficiency 2021

Housing Authority of the City of Pueblo

CO

HUD Housing Programs Reporting Questioned Costs

U.S. Department of Housing and Urban Development – CFDA #14.182/14.856 Section 8 Project-based Cluster– 2021 Reporting Significant Deficiency in Internal Control over Compliance Finding Summary: The Authority was not able to provide signed and dated copies of HUD-52663 and HUD-52681 reports submitte...

U.S. Department of Housing and Urban Development – CFDA #14.182/14.856 Section 8 Project-based Cluster– 2021 Reporting Significant Deficiency in Internal Control over Compliance Finding Summary: The Authority was not able to provide signed and dated copies of HUD-52663 and HUD-52681 reports submitted in 2021. In addition, the Authority did not submit timely revised reports after they had received notification from certain landlords who were opting out of the Mod Rehab program in 2021. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: Due to staff turnover at the Executive level and in the Accounting Department, these forms were misplaced and we were not able to reproduce them. We have established procedures to ensure that all forms filed with HUD will be filed timely and saved electronically so that this should not happen again. Anticipated Completion Date: January 2023

View Audit 303983

Finding 393783 (2021-011)

Significant Deficiency 2021

Housing Authority of the City of Pueblo

CO

HUD Housing Programs Questioned Costs Eligibility

U.S. Department of Housing and Urban Development – CFDA #14.182/14.856 Section 8 Project-based Cluster– 2021 Eligibility Significant Deficiency in Internal Control over Compliance Finding Summary: The Authority could not find a tenant file from 2021. In addition, there was 1 participant file that di...

U.S. Department of Housing and Urban Development – CFDA #14.182/14.856 Section 8 Project-based Cluster– 2021 Eligibility Significant Deficiency in Internal Control over Compliance Finding Summary: The Authority could not find a tenant file from 2021. In addition, there was 1 participant file that did not have a signed HUD-50059 form that was signed by the participant or the Authority. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: We have established procedures to ensure that all files are maintained and that all forms are signed by both the tenant and the Authority. Anticipated Completion Date: January 2023

View Audit 303983

Finding 393764 (2021-003)

Significant Deficiency 2021

Gateway Community Health Centers, Inc.

NC

Questioned Costs Reporting Significant Deficiency

Management Response: This finding has been corrected, management concur that in the past, we have been late in filing both our form 990 with the IRS and our Audit report with the Federal Audit Clearinghouse (FAC). For filing our 990 taxes return our tax year ends September 30, and with the submissio...

Management Response: This finding has been corrected, management concur that in the past, we have been late in filing both our form 990 with the IRS and our Audit report with the Federal Audit Clearinghouse (FAC). For filing our 990 taxes return our tax year ends September 30, and with the submission of this Audit we are current. Management has put in place procedures and processes to ensure that the return is filed in a timely manner. Gateway’s Board is regularly updated regarding the Audits and the 990 this is an effective business practice monthly documented meeting with the Board of Directors. Gateway Board of Directors are involved with the engagement of all Auditors, this has always been an active procedure and remains ongoing.

View Audit 303939

Finding 393763 (2021-002)

Material Weakness 2021

Gateway Community Health Centers, Inc.

NC

Questioned Costs Cash Management Material Weakness

Management Response: The current policy will be reviewed for changes necessary to ensure compliance with Section 330(k)(3)(E), (F), and (G) of the PHS Act; and 42 CFR 51c.303(e), (f), and (g) and 42 CFR 56.303(e), (f), and (g). We concur that we did not write off the receivables from the subsidiary ...

Management Response: The current policy will be reviewed for changes necessary to ensure compliance with Section 330(k)(3)(E), (F), and (G) of the PHS Act; and 42 CFR 51c.303(e), (f), and (g) and 42 CFR 56.303(e), (f), and (g). We concur that we did not write off the receivables from the subsidiary ledger monthly, which will be reviewed as to the efficiency of monthly write-off, with any necessary changes. We did make a bad debt allowance for those write-offs in a timely manner, thus meeting the essence of our policy #PS-06 entitled Billing, Collection and Debt Write-off.

View Audit 303939

Finding 393762 (2021-001)

Material Weakness 2021

Gateway Community Health Centers, Inc.

NC

Questioned Costs Internal Control / Segregation of Duties

Management Response: Gateway Community Health Centers, Inc. has implemented all necessary new processes and procedures to ensure cash disbursements are properly authorized and approved, supported by appropriate documentation. Specifically, regarding the hiring of an onsite staff, the new Certified P...

Management Response: Gateway Community Health Centers, Inc. has implemented all necessary new processes and procedures to ensure cash disbursements are properly authorized and approved, supported by appropriate documentation. Specifically, regarding the hiring of an onsite staff, the new Certified Public Accountant (CPA) who was most recently hired is not an onsite staff, however he is skilled and has the expertise to provide oversight of the accounting processes and procedures. Gateway has hired adequate onsite staff to perform the accounting clerk tasks which are not performed by a Finance Officer. The health center determines its size and composition of staffing. The total number of staff to perform the duties is in place and adequate for a small\medium size health center. The CPA is onsite quarterly or more to do reviews and necessary departmental oversight. Staffing changes have been implemented to correct authorization and approvals of cash disbursements.

View Audit 303939

Finding 393537 (2021-003)

Material Weakness 2021

Tucson Audubon Society

AZ

Questioned Costs Material Weakness Reporting

National Park Service Conservation, Protection, outreach, and Education – Assistance Listing No. 15.954 Recommendation: We recommend management review its current processes and procedures to ensure reports are submitted timely, reviewed, and ensure evidence is retained to support the compilation, r...

National Park Service Conservation, Protection, outreach, and Education – Assistance Listing No. 15.954 Recommendation: We recommend management review its current processes and procedures to ensure reports are submitted timely, reviewed, and ensure evidence is retained to support the compilation, review, and submission of the reports and ensure compliance with UG. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As of the fall of fiscal year 2023, all Federal Reporting has been brought up to date. TAS now tracks all reporting due dates and requirements in a spreadsheet that is managed by our Program point person in conjunction with the finance staff to ensure both Project Performance Reports and Financial Reports are submitted by the federal due dates. Name(s) of the contact person(s) responsible for corrective action: Kim Lopez, Director of Finance & Operations, Erin Zylstra, Quantitative Ecologist Planned completion date for corrective action plan: COMPLETED

View Audit 303685

Finding 393269 (2021-002)

Significant Deficiency 2021

University of Central Missouri

MO

Reporting Significant Deficiency Questioned Costs

Corrective Action The University Financial Aid Office will implement processes to review Pell response files more closely to identify rejects more timely and increasing the frequency of Pell reconciliations. Anticipated Completion Date: October 31, 2021 (once this came to our attention) Contact P...

Corrective Action The University Financial Aid Office will implement processes to review Pell response files more closely to identify rejects more timely and increasing the frequency of Pell reconciliations. Anticipated Completion Date: October 31, 2021 (once this came to our attention) Contact Person: Tony Lubbers, Financial Aid Director

View Audit 303551

Finding 392970 (2021-002)

None 2021

Chicago Minority Supplier Development Council, Inc.

IL

Questioned Costs Reporting

Finding 2021-002, 2020-01 Noncompliance with Uniform Guidance's Report Submission Requirements - Repeating Finding Federal Agency: U.S. Department of Commerce Pr...

Finding 2021-002, 2020-01 Noncompliance with Uniform Guidance's Report Submission Requirements - Repeating Finding Federal Agency: U.S. Department of Commerce Program Name: MBDA Business Center Assistance Listing #: 11.805 Questioned Costs: None Corrective Action: We agree with the auditor's comments and actions stated in the recommendation. Management will complete the financial close and reporting process three months after the end of the fiscal year. Contact Person: Jose Robles Michelena, Executive Vice President Anticipated Completion Date: In effort to improve and prevent the above finding CMSDC engaged a new accounting firm as of September of 2021 and they also brought in new leadership in April of 2022.

View Audit 303304

Finding 392609 (2021-009)

Material Weakness 2021

Fairbanks Rescue Mission, Inc.

AK

Questioned Costs Subrecipient Monitoring

Federal Award Finding: 22021-009 Material Weakness in Internal Control over Compliance and Noncompliance - Subrecipient Monitoring. Name and Contact Person: Pete Kelly, Chief Executive Officer. Corrective Action: The Fairbanks Rescue Mission's Board of Directors created a Finance Committee with ext...

Federal Award Finding: 22021-009 Material Weakness in Internal Control over Compliance and Noncompliance - Subrecipient Monitoring. Name and Contact Person: Pete Kelly, Chief Executive Officer. Corrective Action: The Fairbanks Rescue Mission's Board of Directors created a Finance Committee with extensive banking and accounting experience to create a higher level of scrutiny and oversite of the Missions finances. We contracted a professional accounting/bookkeeping firm {Midnight Sun Bookkeeping Services) and empowered them to establish procedures and practices consistent with GAAP {Generally Accepted Accounting Principles) as well as track and participate in day to day activities of Accounting; thereby, assuring accuracy of financial data and assuring compliance. We have formalized check writing, money handling, and credit card control procedures. Switched to an online time tracking system for employees and digitized all employee documents. Created an online filing system for all grant expenses Proposed Completion Date: January 01, 2024

View Audit 302911 Questioned Costs: $1

Finding 392608 (2021-008)

Material Weakness 2021

Fairbanks Rescue Mission, Inc.

AK

Questioned Costs Subrecipient Monitoring Material Weakness

Federal Award Finding: 2021-008 Material Weakness in Internal Control over Compliance and Nompliance - Reporting Requirements. Name and Contact Person: Pete Kelly, Chief Executive Officer. Corrective Action: The Fairbanks Rescue Mission's Board of Directors created a Finance Committee with extensiv...

Federal Award Finding: 2021-008 Material Weakness in Internal Control over Compliance and Nompliance - Reporting Requirements. Name and Contact Person: Pete Kelly, Chief Executive Officer. Corrective Action: The Fairbanks Rescue Mission's Board of Directors created a Finance Committee with extensive banking and accounting experience to create a higher level of scrutiny and oversite of the Missions finances. We contracted a professional accounting/bookkeeping firm {Midnight Sun Bookkeeping Services) and empowered them to establish procedures and practices consistent with GAAP {Generally Accepted Accounting Principles) as well as track and participate in day to day activities of Accounting; thereby, assuring accuracy of financial data and assuring compliance. We have formalized check writing, money handling, and credit card control procedures. Switched to an online time tracking system for employees and digitized all employee documents. Created an online filing system for all grant expenses Proposed Completion Date: January 01, 2024

View Audit 302911 Questioned Costs: $1

Finding 392607 (2021-007)

Material Weakness 2021

Fairbanks Rescue Mission, Inc.

AK

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Federal Award Finding: 2021-007 Material Weakness in Internal Control over Compliance and Noncompliance - Eligibility Requirement. Name and Contact Person: Pete Kelly, Chief Executive Officer. Corrective Action: The Fairbanks Rescue Mission's Board of Directors created a Finance Committee with exte...

Federal Award Finding: 2021-007 Material Weakness in Internal Control over Compliance and Noncompliance - Eligibility Requirement. Name and Contact Person: Pete Kelly, Chief Executive Officer. Corrective Action: The Fairbanks Rescue Mission's Board of Directors created a Finance Committee with extensive banking and accounting experience to create a higher level of scrutiny and oversite of the Missions finances. We contracted a professional accounting/bookkeeping firm {Midnight Sun Bookkeeping Services) and empowered them to establish procedures and practices consistent with GAAP {Generally Accepted Accounting Principles) as well as track and participate in day to day activities of Accounting; thereby, assuring accuracy of financial data and assuring compliance. We have formalized check writing, money handling, and credit card control procedures. Switched to an online time tracking system for employees and digitized all employee documents. Created an online filing system for all grant expenses Proposed Completion Date: January 01, 2024

View Audit 302911 Questioned Costs: $1

Finding 392606 (2021-006)

Material Weakness 2021

Fairbanks Rescue Mission, Inc.

AK

Questioned Costs Cash Management Subrecipient Monitoring

Federal Award Finding: 2021-006 Material Weakness in Internal Control over Compliance and Noncompliance - Cash Management. Name and Contact Person: Pete Kelly, Chief Executive Officer. Corrective Action: The Fairbanks Rescue Mission's Board of Directors created a Finance Committee with extensive ...

Federal Award Finding: 2021-006 Material Weakness in Internal Control over Compliance and Noncompliance - Cash Management. Name and Contact Person: Pete Kelly, Chief Executive Officer. Corrective Action: The Fairbanks Rescue Mission's Board of Directors created a Finance Committee with extensive banking and accounting experience to create a higher level of scrutiny and oversite of the Missions finances. We contracted a professional accounting/bookkeeping firm {Midnight Sun Bookkeeping Services) and empowered them to establish procedures and practices consistent with GAAP {Generally Accepted Accounting Principles) as well as track and participate in day to day activities of Accounting; thereby, assuring accuracy of financial data and assuring compliance. We have formalized check writing, money handling, and credit card control procedures. Switched to an online time tracking system for employees and digitized all employee documents. Created an online filing system for all grant expenses Proposed Completion Date: January 01, 2024

View Audit 302911 Questioned Costs: $1

Finding 392605 (2021-005)

Material Weakness 2021

Fairbanks Rescue Mission, Inc.

AK

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Questioned Costs

Financial Statement and Federal Award Finding: 2021-005 Material Weakness in Internal Control over Financial Reporting and Compliance and Noncompliance -Allowable Costs/Cost Principles. Name and Contact Person: Pete Kelly, Chief Executive Officer. Corrective Action: The Fairbanks Rescue Mission's...

Financial Statement and Federal Award Finding: 2021-005 Material Weakness in Internal Control over Financial Reporting and Compliance and Noncompliance -Allowable Costs/Cost Principles. Name and Contact Person: Pete Kelly, Chief Executive Officer. Corrective Action: The Fairbanks Rescue Mission's Board of Directors created a Finance Committee with extensive banking and accounting experience to create a higher level of scrutiny and oversite of the Missions finances. We contracted a professional accounting/bookkeeping firm (Midnight Sun Bookkeeping Services) and empowered them to establish procedures and practices consistent with GAAP (Generally Accepted Accounting Principles) as well as track and participate in day to day activities of Accounting; thereby, assuring accuracy of financial data and assuring compliance. We have formalized check writing, money handling, and credit card control procedures. Switched to an online time tracking system for employees and digitized all employee documents. Created an online filing system for all grant expenses Proposed Completion Date: January 01, 2024

View Audit 302911 Questioned Costs: $1

Corrective Action Plans

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