Corrective Action Plans

Finding 370053 (2021-008)

Material Weakness 2021

Delaware County

OK

Allowable Costs / Cost Principles Questioned Costs Period of Performance § 200.303

The Board of County Commissioners will work with all Count Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.

View Audit 291562

Finding 370052 (2021-007)

Material Weakness 2021

Delaware County

OK

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

We will work to implement a risk assessment plan. We will implement controls to help make sure we are m compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct complian...

We will work to implement a risk assessment plan. We will implement controls to help make sure we are m compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from.

View Audit 291562

Finding 369847 (2021-012)

Material Weakness 2021

Trinity Community Housing CORP

IL

Questioned Costs Procurement, Suspension & Debarment § 200.32 § 200.320 § 200.329

Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that all payroll records are available for examination purposes. Responsible party: Eric Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.

View Audit 291369 Questioned Costs: $1

Finding 369846 (2021-011)

Material Weakness 2021

Trinity Community Housing CORP

IL

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that all payroll records are available for examination purposes. Responsible party: Eric Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.

View Audit 291369 Questioned Costs: $1

Finding 369845 (2021-010)

Material Weakness 2021

Trinity Community Housing CORP

IL

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

Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that fidelity bond is available for examination purposes to determine that the Project has the proper fidelity bond coverage. Responsible party: Ken Dickerson, Chairman Planned completion date for ...

Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that fidelity bond is available for examination purposes to determine that the Project has the proper fidelity bond coverage. Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.

View Audit 291369 Questioned Costs: $1

Finding 369844 (2021-009)

Material Weakness 2021

Trinity Community Housing CORP

IL

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

Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that insurance policies are available for examination purposes to determine that the Project has the proper insurance coverage. Responsible party: Ken Dickerson, Chairman Planned completion date fo...

Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that insurance policies are available for examination purposes to determine that the Project has the proper insurance coverage. Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.

View Audit 291369 Questioned Costs: $1

Finding 369827 (2021-014)

Material Weakness 2021

Trinity Acres Housing Corporation

IL

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that all payroll records are available for examination purposes. Responsible party: Eric Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.

View Audit 291368 Questioned Costs: $1

Finding 369826 (2021-013)

Material Weakness 2021

Trinity Acres Housing Corporation

IL

Questioned Costs Cash Management HUD Housing Programs

Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that all payroll records are available for examination purposes. Responsible party: Eric Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.

View Audit 291368 Questioned Costs: $1

Finding 369825 (2021-012)

Material Weakness 2021

Trinity Acres Housing Corporation

IL

Questioned Costs Procurement, Suspension & Debarment § 200.32 § 200.320 § 200.329

Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that all payroll records are available for examination purposes. Responsible party: Eric Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.

View Audit 291368 Questioned Costs: $1

Finding 369824 (2021-011)

Material Weakness 2021

Trinity Acres Housing Corporation

IL

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

Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that all payroll records are available for examination purposes. Responsible party: Eric Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.

View Audit 291368 Questioned Costs: $1

Finding 369823 (2021-010)

Material Weakness 2021

Trinity Acres Housing Corporation

IL

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

Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that fidelity bond is available for examination purposes to determine that the Project has the proper fidelity bond coverage. Responsible party: Ken Dickerson, Chairman Planned completion date for ...

Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that fidelity bond is available for examination purposes to determine that the Project has the proper fidelity bond coverage. Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.

View Audit 291368 Questioned Costs: $1

Finding 369820 (2021-007)

Material Weakness 2021

Trinity Acres Housing Corporation

IL

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that insurance policies are available for examination purposes to determine that the Project has the proper insurance coverage. Responsible party: Ken Dickerson, Chairman Planned completion date fo...

Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that insurance policies are available for examination purposes to determine that the Project has the proper insurance coverage. Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.

View Audit 291368 Questioned Costs: $1

Finding 369819 (2021-006)

Material Weakness 2021

Trinity Acres Housing Corporation

IL

Questioned Costs HUD Housing Programs

Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that established policies and procedures to ensure that HUD Disbursement Control procedures are followed. Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action pl...

Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that established policies and procedures to ensure that HUD Disbursement Control procedures are followed. Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.

View Audit 291368 Questioned Costs: $1

Finding 369818 (2021-005)

Material Weakness 2021

Trinity Acres Housing Corporation

IL

Questioned Costs HUD Housing Programs

Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that the Project computes management fees per HUD directive Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.

View Audit 291368 Questioned Costs: $1

Finding 369779 (2021-002)

Significant Deficiency 2021

Housing Authority of the Birmingham District

AL

HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs

Recommendation: The Authority should implement additional controls related to monitoring timelines and review and retention of tenant’s inspection. The support of abatement, inspection results should be kept in the tenant file or centralized location. We recommend management should designate one per...

Recommendation: The Authority should implement additional controls related to monitoring timelines and review and retention of tenant’s inspection. The support of abatement, inspection results should be kept in the tenant file or centralized location. We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagreement with audit finding: There is no disagreement. Action taken in response to finding: The Authority will implement additional controls related to monitoring timelines and review and retention of tenant’s inspection. During the year, the Authority faced turnover in the Section 8 department, which caused internal controls to not operate effectively. Name of the contact person responsible for corrective action: Dontrelle Young Foster, Executive Director Planned completion date for corrective action plan: We expect to have the finding resolved by issuance of next year's audit. If the U.S. Department Housing and Urban Development has questions regarding this plan, please call Dontrelle Foster at (205) 521-0623.

View Audit 291312 Questioned Costs: $1

Finding 369742 (2021-006)

Material Weakness 2021

New Vision Foundation

MN

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

Child and Adult Care Food Program - Assistance Listing No. 10.558 Recommendation Auditor recommends the Organization attend training, review federal requirements, and fully understand the documentation and meal requirements of the program if they apply for funding with this program again. Explanatio...

Child and Adult Care Food Program - Assistance Listing No. 10.558 Recommendation Auditor recommends the Organization attend training, review federal requirements, and fully understand the documentation and meal requirements of the program if they apply for funding with this program again. Explanation of disagreement with audit finding The Child and Adult Care Food Program was created as an emergency response during the COVID-19 pandemic. In such an emergent situation, management believes the federal government acted in good faith to meet the needs of the country by contracting with regional sponsoring organizations. New Vision Foundation was selected by the sponsoring organization to be a community-based food provider to culturally-specific populations. All activities related to the program were expressly approved by the sponsoring organization. The auditor was provided meal logs, invoices and documents signed by program participants as evidence of meals delivered. However, this documentation was not accepted by the auditor even though it had been approved by the sponsor organization. The auditor requested delivery driver schedules and/or volunteer assignments for specific deliveries which were not available since the sponsor organization never requested such documents be kept. The finding of material noncompliance is overstated. Management followed all guidelines and fulfilled all obligations outlined by Feeding Our Future. Action taken in response to finding The program noted was discontinued at the end of 2021. If the Organization enters into any other federal funding, we will consult with experts on compliance requirements from the start of the grant. Name of the contact person responsible for corrective action Hussein Farah, Executive Director Planned completion date for corrective action plan N/A

View Audit 291230 Questioned Costs: $1

Finding 369741 (2021-005)

Material Weakness 2021

New Vision Foundation

MN

Eligibility Questioned Costs Material Weakness

Child and Adult Care Food Program - Assistance Listing No. 10.558 Recommendation Auditor recommends the Organization attend training, review federal requirements, and fully understand the eligibility requirements of children they can serve if they apply for funding with this program again. Explanati...

Child and Adult Care Food Program - Assistance Listing No. 10.558 Recommendation Auditor recommends the Organization attend training, review federal requirements, and fully understand the eligibility requirements of children they can serve if they apply for funding with this program again. Explanation of disagreement with audit finding The Child and Adult Care Food Program was created as an emergency response during the COVID-19 pandemic. In such an emergent situation, management believes the federal government acted in good faith to meet the needs of the country by contracting with regional sponsoring organizations. New Vision Foundation was selected by the sponsoring organization to be a community-based food provider to culturally-specific populations. All activities related to the program were expressly approved by the sponsoring organization. The finding of material noncompliance is overstated. Management followed all guidelines and fulfilled all obligations outlined by Feeding Our Future. In addition, Feeding Our Future indicated that management should sign up all children requesting to be part of the program which was approved per a waiver provided by USDA. Management was not notified that the waiver had not been renewed after June 30, 2020. Action taken in response to finding The program noted was discontinued at the end of 2021. If the Organization enters into any other federal funding, we will consult with experts on compliance requirements from the start of the grant. Name of the contact person responsible for corrective action Hussein Farah, Executive Director Planned completion date for corrective action plan N/A

View Audit 291230 Questioned Costs: $1

Finding 369402 (2021-005)

Material Weakness 2021

So Consortium

OH

Allowable Costs / Cost Principles Questioned Costs § 200.516

Planned Corrective Action : Fiscal Agent will ensure that supporting documentation is maintained for all expenditures to ensure that each expenditure charged to the program is for an allowable activity/cost. In addition, Fiscal Agent will complete corrective action for 2021-003. Anticipated Completi...

Planned Corrective Action : Fiscal Agent will ensure that supporting documentation is maintained for all expenditures to ensure that each expenditure charged to the program is for an allowable activity/cost. In addition, Fiscal Agent will complete corrective action for 2021-003. Anticipated Completion Date: March 31, 2024 Responsible Contact Person: Crystal Keaton

View Audit 290596 Questioned Costs: $1

Finding 369399 (2021-004)

Material Weakness 2021

So Consortium

OH

Allowable Costs / Cost Principles Questioned Costs § 200.516

Planned Corrective Action : Fiscal Agent will ensure that supporting documentation is maintained for all expenditures to ensure that each expenditure charged to the program is for an allowable activity/cost. In addition, the Fiscal Agent will complete corrective action for 2021-003. Anticipated Comp...

Planned Corrective Action : Fiscal Agent will ensure that supporting documentation is maintained for all expenditures to ensure that each expenditure charged to the program is for an allowable activity/cost. In addition, the Fiscal Agent will complete corrective action for 2021-003. Anticipated Completion Date: March 31, 2024 Responsible Contact Person: Crystal Keaton

View Audit 290596 Questioned Costs: $1

Finding 369353 (2021-003)

Material Weakness 2021

Legacy Senior Services

MN

Questioned Costs Material Weakness Reporting § 200.303

Finding Summary: The Organization selected option ii to calculate lost revenue which consists of a comparison of actual results during the period of availability to the approved budget. The Organization did not have a budget for the entire reporting period that was approved prior to March 27, 2020. ...

Finding Summary: The Organization selected option ii to calculate lost revenue which consists of a comparison of actual results during the period of availability to the approved budget. The Organization did not have a budget for the entire reporting period that was approved prior to March 27, 2020. Responsible Individuals: Stephanie Schmidt, Director, Financial Planning & Analysis Corrective Action Plan: The organization thought it was calculating lost revenue appropriately and later realized the budget needed to be approved prior March 27, 2020. The lost revenue calculation was revised to Option i in Period 4 reporting. Anticipated Completion Date: March 2023

View Audit 290581

Finding 369288 (2021-023)

Material Weakness 2021

Saint Augustine's University

NC

Internal Control / Segregation of Duties Questioned Costs Student Financial Aid

Name of Responsible Individual: Denise Hicks-Mial, Director, Office of Financial Aid and Scholarships Corrective Action: Primarily, the University implemented a comprehensive ERP software tool, Ellucian Colleague in FY2022 going forward. The built in internal control will readily provide data on th...

Name of Responsible Individual: Denise Hicks-Mial, Director, Office of Financial Aid and Scholarships Corrective Action: Primarily, the University implemented a comprehensive ERP software tool, Ellucian Colleague in FY2022 going forward. The built in internal control will readily provide data on those students who are eligible for aid and notify them of their opportunity to accept or decline aid. In addition, the notification documents will be stored in the ERP system and be available to retrieve. Within 15 days after disbursements students and parents are sent an email notifying them their loan has been disbursed to their account. Anticipated Completion Date: December 31, 2023

View Audit 290538

Finding 369246 (2021-017)

Material Weakness 2021

Saint Augustine's University

NC

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Name of Responsible Individual: Dr. Lynda Batiste, Senior Vice President of Finance & Chief Operating Officer Corrective Action: Given the challenges that current management faced in regard to the lack of proper accounting, document retention and internal controls over financial reporting that took...

Name of Responsible Individual: Dr. Lynda Batiste, Senior Vice President of Finance & Chief Operating Officer Corrective Action: Given the challenges that current management faced in regard to the lack of proper accounting, document retention and internal controls over financial reporting that took place during fiscal year 2021, there were significant delays in the audit. With the implementation of the new ERP system and new internal policies being put in place this should keep future delays at a minimum. New policies and procedures are being developed to ensure the timeliness of documentation to meet required deadlines. Anticipated Completion Date: June 30, 2024

View Audit 290538

Finding 366562 (2021-004)

Material Weakness 2021

Human Resource Development Institute

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management

As part of the system of internal control over wire transfers, there will be segregation of duties with one person initiating the wire transfer and a second person reviewing and approving the wire transfer. A third person should then prepare timely bank reconciliations to reconcile all wire transfer...

As part of the system of internal control over wire transfers, there will be segregation of duties with one person initiating the wire transfer and a second person reviewing and approving the wire transfer. A third person should then prepare timely bank reconciliations to reconcile all wire transfers. This would ensure that all wire transfers were proper and being sent to known vendors of Friend Health.

View Audit 289420 Questioned Costs: $1

Finding 366561 (2021-003)

Material Weakness 2021

Human Resource Development Institute

IL

Allowable Costs / Cost Principles Questioned Costs Cash Management

Friend Health has implemented quarterly audits on all new staff to verify each new staff member hired within the last year has a signed employee offer and appropriate backup support to support the employees’ annual salary. Friend Health has implemented a new accounting system Sage Intacct. Additiona...

Friend Health has implemented quarterly audits on all new staff to verify each new staff member hired within the last year has a signed employee offer and appropriate backup support to support the employees’ annual salary. Friend Health has implemented a new accounting system Sage Intacct. Additionally, we have implemented a grants project tracking module to better help with grants and contracts reporting and compliance. Friend Health is in the process of implementing a new payroll & HRIS – UKG. The anticipated completion date is June 2024. All manual and onboarding processes will be implemented within the system for tracking and auditing purposes. Friend Health will implement an established monthend checklist for all monthly entries to be completed by assigned finance staff. We will ensure that all staff are trained adequately to handle any assigned task. All monthly entries are required reviewed and approved by the Chief Financial Officer or Controller prior to posting to the general ledger within our new Accounting Software. All appropriate backup documentation will be saved and stored within the accounting software. All Grant related Year-End and Audit Procedures will be transitioned to the Grant Accountant who has experience in audits, compliance, and reporting of City, State, Local, and Federal Grants. These will be reviewed by Controller and/or Chief Financial Officer. Friend Health will document accounting policies and procedures to reflect the new month-end processes and provide training to staff on current and future policies. Friend Health will ensure that Finance staff will receive at minimum of 25 hours of training each year related to FASB, GAAP, Governmental Financial Reporting, Compliance Requirements, and other related accounting trainings annually. Friend Health will ensure that any staff involved in Financial Reporting that the technical expertise to help with the preparation, review, and analysis of the financial statements.

View Audit 289420 Questioned Costs: $1

Finding 366548 (2021-010)

Material Weakness 2021

Clarendon County School District

SC

Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment

Allowable Activities and Costs/Cost Principles – U.S. Department of Education, COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER) (AL 84.425D) Pass-through from the South Carolina Department of Education Name of Contact Person Responsible for the Corrective Action Plan: Steven St...

Allowable Activities and Costs/Cost Principles – U.S. Department of Education, COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER) (AL 84.425D) Pass-through from the South Carolina Department of Education Name of Contact Person Responsible for the Corrective Action Plan: Steven Strother, South Carolina Department of Education Corrective Action Plan: The District has now consolidated and had implemented procedures and has qualified people in place to correct the error. Anticipated Completion Date: June 30, 2022

View Audit 289393 Questioned Costs: $1

Corrective Action Plans

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