Corrective Action Plans

Finding 517234 (2024-002)

Significant Deficiency 2024

Columbia Village

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties

Management will review the policies and procedures currently in place relating to the retainment of journal entry support to ensure that all supporting documentation for entries made to the general ledger are kept validating the accuracy and purpose of journal entries.

View Audit 335234

Finding 517233 (2024-001)

Material Weakness 2024

Columbia Village

MN

Material Weakness Reporting Internal Control / Segregation of Duties

Management will continue to rely on their independent certified public accountant for assistance with their financial statement preparation.

View Audit 335234

Finding 517215 (2024-004)

Significant Deficiency 2024

Springfield Housing Authority

MA

HUD Housing Programs Eligibility Reporting § 200.344

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (4) Finding 2024-004 (a...

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (4) Finding 2024-004 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will implement controls to ensure all Capital Fund Program grants are accurately reported and finalized with HUD within the required due dates. (c) Planned implementation date of corrective action - Completed by March 31, 2025.

View Audit 335174

Finding 517212 (2024-002)

Significant Deficiency 2024

Springfield Housing Authority

MA

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking § 200.512

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (2) Finding 2024-002 (a...

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.

View Audit 335174

Finding 517211 (2024-003)

Significant Deficiency 2024

Springfield Housing Authority

MA

Reporting HUD Housing Programs

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (3) Finding 2024-003 (a...

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (3) Finding 2024-003 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will continue to utilize Marcum LLP to provide ongoing fee accounting services to incorporate the recommendations listed above on a monthly basis. A comprehensive year-end checklist will continue to be utilized to ensure all general ledger activity is accurate to the underlying support. (c) Planned implementation date of corrective action - Completed by March 31, 2025.

View Audit 335174

Finding 517197 (2024-001)

Significant Deficiency 2024

Big Sky Economic Development Corporation

MT

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Late Submission of Form ED-209 Description of the Finding: Big Sky Economic Development Corporation, Inc. (BSEDC) did not submit Form ED-209 within the required timeframe. The initial submission occurred on September 25, 2024, which was after the 30-day deadline. Errors were identified which require...

Late Submission of Form ED-209 Description of the Finding: Big Sky Economic Development Corporation, Inc. (BSEDC) did not submit Form ED-209 within the required timeframe. The initial submission occurred on September 25, 2024, which was after the 30-day deadline. Errors were identified which required correction and resubmission of the form. The final submission was completed on October 18, 2024, which was after the deadline. Planned Corrective Actions: BSEDC’s Senior Director of Finance and Director of Business Finance/Program Finance Director will implement stricter internal controls and monitoring procedures to ensure all federal reports, including Form ED-209, are prepared accurately and submitted within the required deadlines. A review process will be added to the monitoring procedures to promptly address and correct any errors identified by federal agencies. Timeline for Completion: BSEDC will implement the internal controls and monitoring procedures with the next reporting that is due secondary review process in October 2024 with the completion and submission of the FY24 annual report to Federal EDA. Responsible Person or Party: BSEDC’s Senior Director of Finance is responsible for implementing the corrective action. Responsible Person or Party: BSEDC’s Senior Director of Finance and Director of Business Finance/Program Finance Director are both responsible for ensuring that the secondary review is complete before submitting reporting to Federal EDA.

View Audit 335172

Finding 517180 (2024-002)

Significant Deficiency 2024

Union College

NE

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the cam...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the campus and program level is aligning with the University. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The process Union Adventist University follows to ensure that enrollment effective dates as reported to NSLDS are submitted and coordinated through the Records Office. Records submits the list of enrollment effective dates to the National Student Clearinghouse. The Records office will be monitoring for error reports from National Student Clearinghouse that might affect the change of enrollment effective dates. The Records submits monthly reports to the National Student Clearinghouse for any changes that occur during the month. Name(s) of the contact person(s) responsible for corrective action: Tricia Harris, Director of Student Financial Services Planned completion date for corrective action plan: The goal date for this project to be completed is prior to the FY25 audit.

View Audit 335132

Finding 517144 (2024-001)

Significant Deficiency 2024

Maple-Claremont, Inc.

NY

HUD Housing Programs Reporting

Finding 2024-001, Replacement Reserves Deposits (Assistance Listing No. 14.181) Condition and Context: Deposits into the reserve account were not made monthly. Persons Responsible: Irene Math, CFO Asst. Controller View of Responsible Officials: This finding was identified in the June 30, 2023 audit ...

Finding 2024-001, Replacement Reserves Deposits (Assistance Listing No. 14.181) Condition and Context: Deposits into the reserve account were not made monthly. Persons Responsible: Irene Math, CFO Asst. Controller View of Responsible Officials: This finding was identified in the June 30, 2023 audit and correction was implemented in the fiscal year ended June 30, 2024. To address this issue the monthly replacement reserve bank transfers were set up in the banking system as ongoing automatic recurring transfers. A separate Financial Close and Compliance Check list was be put in place for Maple - Claremont and a step added to the to reconcile cash (review and post recurring bank transfer activity) quarterly. An additional step will be added to assess any future changes to the replacement reserve transfer levels when the Contract renews annually. Completion date: February 2024

View Audit 335050

Finding 517128 (2024-002)

Significant Deficiency 2024

Fremont County School District #1

WY

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Name of Contact Person Travis Sweeney, SFO Business Manager Corrective Action In the future, no matter how many different individuals are collecting data for reporting, all supporting documentation will be retained by Business Office personnel and kept in the audit file. Proposed Completion Dat...

Name of Contact Person Travis Sweeney, SFO Business Manager Corrective Action In the future, no matter how many different individuals are collecting data for reporting, all supporting documentation will be retained by Business Office personnel and kept in the audit file. Proposed Completion Date Fiscal year ended June 30, 2025

View Audit 335000

Finding 517103 (2024-001)

Significant Deficiency 2024

City of Clemson, South Carolina

SC

Cash Management Period of Performance Reporting

We will review the respective requirements to evaluate and determine the most efficient and effective solution to ensure all required reports are prepared, reviewed, and submitted within the COVID-19 State and Local Fiscal Recovery program’s required timeframes, and with the correct amounts.

View Audit 334979

Finding 517076 (2024-006)

Material Weakness 2024

City of Marine City

MI

Reporting Cash Management

Response: With the multiple award year of ARPA federal funds, and the addition of both Federal funds and state funds being awarded in multiple fiscal years for water project (DWSRF); the ability to track these funds and appropriately ledger/journal notes these expenditures were lacking. There was q...

Response: With the multiple award year of ARPA federal funds, and the addition of both Federal funds and state funds being awarded in multiple fiscal years for water project (DWSRF); the ability to track these funds and appropriately ledger/journal notes these expenditures were lacking. There was question as to if the amount the City's received was over the $750,000 threshold due to invoicing and payment dates being in multiple fiscal years. Going forward, the City is aware that the invoicing for the use of Federal Funds are the amounts to be looked at when deciding if a single audit needs to be completed. The City will make the auditors aware of the need for a single audit prior to them completing the normal annual audit each year it is necessary. Timeframe: Immediate. Contact Person Responsible for Corrective Action: Finance Director/Treasurer Katy Posey

View Audit 334957

Finding 517066 (2024-002)

Significant Deficiency 2024

University of Providence

MT

Student Financial Aid Allowable Costs / Cost Principles Eligibility

Contact Person Responsible: Kelli Engelhardt – Lead Mackenzie Stick - Support Corrective Actions Planned: 1. Enhanced Monitoring of Subsidized Loan Eligibility o Accelerated Nursing Students’ loan eligibility will be closely monitored, particularly during the first two semesters, to identify and pre...

Contact Person Responsible: Kelli Engelhardt – Lead Mackenzie Stick - Support Corrective Actions Planned: 1. Enhanced Monitoring of Subsidized Loan Eligibility o Accelerated Nursing Students’ loan eligibility will be closely monitored, particularly during the first two semesters, to identify and prevent over-awards. o Financial Aid staff will utilize Jenzabar Student Information System reporting tools to track Subsidized Loan usage and eligibility. o Anticipated Completion Date: Ongoing; Semester-based Review, effective Spring 2025 2. Preventive Measures for Timing Issues o Financial Aid staff will actively monitor updates to ISIR records and NSLDS reporting to mitigate timing-related errors. o Steps will be taken to identify students at risk for loan overpayment earlier in the process. o Anticipated Completion Date: February 1, 2025, and then ongoing with emphasis on the first two weeks of every semester. Commitment to Compliance: The University will leverage all available tools to prevent timing-related errors and ensure accurate Subsidized Loan awarding in future years.

View Audit 334955

Finding 517060 (2024-002)

Significant Deficiency 2024

Audubon Area Community Care Clinic, Inc.

KY

Subrecipient Monitoring Reporting

Action Taken: The Clinic has reviewed the auditors’ recommendation. The preparer has gained an understanding of the underlying documentation used to report the related information. The Clinic will ensure that reported amounts agree to the Clinic’s underlying accounting records.

View Audit 334945

Finding 517043 (2024-001)

Significant Deficiency 2024

North Central Housing Authority

ND

Internal Control / Segregation of Duties Reporting

Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...

Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing

View Audit 334934

Finding 516980 (2024-011)

Material Weakness 2024

State of New York

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

New Yok State acknowledges the finding and recommendation regarding Federal Funding Accountability and Transparency Act (FFATA) noted during the Uniform Grant Guidance audit. Associated policies will be updated accordingly and all first-tier subrecipients will receive the required notification of FF...

New Yok State acknowledges the finding and recommendation regarding Federal Funding Accountability and Transparency Act (FFATA) noted during the Uniform Grant Guidance audit. Associated policies will be updated accordingly and all first-tier subrecipients will receive the required notification of FFATA applicability per CFR 200.311 and FFATA Subaward Reporting System (FSRS) will be updated for grant obligations. With regard to the Possible Asserted Effect that failure to submit FFATA reporting may result in reporting inaccurate and incomplete amounts to the federal government – New York State is committed to producing accurate and complete grant spending amounts annually to the federal government outside of the FFATA system via the Federal Financial Report (FFR), due in December. OASAS will review and enhance its policies, procedures, and internal controls to ensure that all amounts passed through to subrecipients and subcontractors under subawards as defined in 45 CFR 75.2 are reported in accordance with the FFATA federal regulations. All OASAS first-tier subrecipients will receive the required notification of FFATA applicability per CFR 200.311. FSRS will be updated for obligations under the FFY20 award and forward.

View Audit 334898

Finding 516977 (2024-008)

Material Weakness 2024

State of New York

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Office of Mental Health (OMH) agrees with this recommendation and acknowledges that there was an oversight in reporting amounts passed through to subrecipients as required by Federal Funding Accountability and Transparency Act (FFATA). OMH is in the process of updating policies, procedures, and/or i...

Office of Mental Health (OMH) agrees with this recommendation and acknowledges that there was an oversight in reporting amounts passed through to subrecipients as required by Federal Funding Accountability and Transparency Act (FFATA). OMH is in the process of updating policies, procedures, and/or internal controls to ensure the agency’s awareness of this requirements and will report on the amounts passed through to subrecipients and subcontractors in SFY 2024-25.

View Audit 334898

Finding 516973 (2024-004)

Material Weakness 2024

State of New York

NY

Eligibility Period of Performance Reporting § 200.303

New York State Education Department’s Adult Career and Continuing Education Services-Vocational Rehabilitation (ACCES-VR) will update RSA 911 Reporting Data Validation policies and procedures. This updated policy and procedure will address the input of information provided through supporting documen...

New York State Education Department’s Adult Career and Continuing Education Services-Vocational Rehabilitation (ACCES-VR) will update RSA 911 Reporting Data Validation policies and procedures. This updated policy and procedure will address the input of information provided through supporting documentation, the storing of supporting documents and review protocols of the RSA 911 data elements.

View Audit 334898

Finding 516971 (2024-002)

Significant Deficiency 2024

State of New York

NY

Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.510

Internal controls will be reviewed and modified as needed to ensure compliance with federal statutes, regulations and the terms and conditions of the federal award. DED will increase future communication with the Office of the State Comptroller when reporting expenditures of the SSBCI program to ins...

Internal controls will be reviewed and modified as needed to ensure compliance with federal statutes, regulations and the terms and conditions of the federal award. DED will increase future communication with the Office of the State Comptroller when reporting expenditures of the SSBCI program to insure proper categorization of technical assistance expenditures.

View Audit 334898

Finding 516971 (2024-002)

Significant Deficiency 2024

State of New York

NY

Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.510

Office of the State Comptroller will review the instructions provided to State Agencies with the Sub-Schedules and consider changes to make them clearer that State Agencies should review and include all Federal expenditures for their Agency. OSC will also review the process used for determining if a...

Office of the State Comptroller will review the instructions provided to State Agencies with the Sub-Schedules and consider changes to make them clearer that State Agencies should review and include all Federal expenditures for their Agency. OSC will also review the process used for determining if any additional programs should be included on State Agency Sub-schedules.

View Audit 334898

Finding 516968 (2024-002)

Significant Deficiency 2024

South Carolina Primary Health Care Association

SC

Reporting Significant Deficiency

FINDINGS— FEDERAL AWARD PROGRAMS AUDIT Department of Health and Human Services 2024-002 Department of Health and Human Services – Assistance Listing No. 93.129 Recommendation: CLA recommends that a process is put in place to ensure the Federal Financial Reporting (FFR) deadline is met in future yea...

FINDINGS— FEDERAL AWARD PROGRAMS AUDIT Department of Health and Human Services 2024-002 Department of Health and Human Services – Assistance Listing No. 93.129 Recommendation: CLA recommends that a process is put in place to ensure the Federal Financial Reporting (FFR) deadline is met in future years. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Program managers will verify and validate that the FFR is submitted. Completed FFR reports are sent to the program managers, verifying submission. A secondary staff member has now been given access to submit reports as a backup. Name of the contact person responsible for corrective action: Lisa Allen, CFO Planned completion date for corrective action plan: December 31, 2024 If the Department of Health and Human Services has questions regarding this plan, please call Lisa Allen, CFO at 803-788-2778.

View Audit 334890

Finding 516967 (2024-002)

Significant Deficiency 2024

Housing Authority of the City of Victoria

TX

HUD Housing Programs Special Tests & Provisions Reporting

2. Finding 2024-002: Waiting List - Significant Deficiency a. Audit Finding Description and Root Cause • Description: During testing of Waiting List and Moving List, it was noticed that the Authority did not follow admission policies for two tenants out of our sample of nine. • Recommendation: Provi...

2. Finding 2024-002: Waiting List - Significant Deficiency a. Audit Finding Description and Root Cause • Description: During testing of Waiting List and Moving List, it was noticed that the Authority did not follow admission policies for two tenants out of our sample of nine. • Recommendation: Provide training to all relevant staff members on the admission policies. Ensure that staff understand the importance of adhering to these policies and the potential consequences of non-compliance. b. Corrective Actions and Implementation • Action: VHA will review the ACOP with the public housing staff reinforcing the requirement to pull applicants from the waiting list in the proper order. VHA will set up necessary steps to ensure compliance is being met. o Responsible Person: Tammy Emerson, Executive Director o Anticipated Completion Date: January 31, 2025. • Steps to Implement: VHA will review the ACOP with the public housing staff, thoroughly review waiting list management. VHA will print the waiting list weekly to identify applicants at the top of the list. VHA will create an excel spreadsheet to correspond with the waiting list to track the progress of applicants and ertinent notes necessary.

View Audit 334878

Finding 516966 (2024-001)

Material Weakness 2024

Housing Authority of the City of Victoria

TX

HUD Housing Programs Eligibility Reporting

1. Finding 2024-001: Tenant Files - Material Weakness a. Audit Finding Description and Root Cause • Description: During testing of Tenant Files, the Authority was unable to find the file for one tenant out of our sample of forty. • Recommendation: We recommend the Authority to do a thorough review o...

1. Finding 2024-001: Tenant Files - Material Weakness a. Audit Finding Description and Root Cause • Description: During testing of Tenant Files, the Authority was unable to find the file for one tenant out of our sample of forty. • Recommendation: We recommend the Authority to do a thorough review of tenant files to identify any other missing or incomplete files. b. Corrective Actions and Implementation • Action: VHA will audit all tenant files to ensure there are no missing files. o Responsible Person: Tammy Emerson, Executive Director; Arelecia Ross, Deputy Executive Director o Anticipated Completion Date: January 31, 2025 • Steps to Implement: VHA will print a tenant register and Ms. Emerson and Ms. Ross will go through all files to ensure they are present and accounted for.

View Audit 334878

Finding 516926 (2024-001)

Significant Deficiency 2024

Mt. San Antonio Community College District

CA

Student Financial Aid Reporting Significant Deficiency

Federal Awards Findings And Recommendations 2024-001 Special Tests and Provisions - Enrollment Reporting View of Responsible Officials and Corrective Action Plan The Financial Aid and Admissions and Records departments in collaboration with the district, contracted with an outside consultant to he...

Federal Awards Findings And Recommendations 2024-001 Special Tests and Provisions - Enrollment Reporting View of Responsible Officials and Corrective Action Plan The Financial Aid and Admissions and Records departments in collaboration with the district, contracted with an outside consultant to help identify why the enrollment reporting process was not accurately reporting students' enrollment levels. It was identified that a system setting was not set to capture chnage sof enrollment levels within the specific terms. Based on the consultant recommendation, the district agreed to update system settings to accurately report student enrollment level changes throughout the term. These adjustments to the system settings will allow for the accurate and timely reporting of information to the National Student Loan Database System (NSLDS). This ongoing change to system settings is in place beginning with the Fall 2024 term. Additionally, the district has implemented internal controls to include: Developed additional training and Information Technology support structures to maintain data integrity associated with the National Student Clearinghouse (NSC) data submission, Developed pre data submission audit report to check for accuracy prior to the upload of required data to the NSC, and Created an internal work group consisting of financial aid and admissions and records professionals to review information associated with NSC reports prior to the scheduled submission of requested information. Implementation Date September 2024

View Audit 334838

Finding 516870 (2024-001)

Significant Deficiency 2024

American Councils for International Education: Actr/accels, Inc.

DC

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

National Security Language & Student Exchange - Assistance Listing No. 19.415 & 19.009 Recommendation: We recommend the Organization to design controls to ensure that there is an internal control designed to validate the timeline where the final FFATA reports were submitted/updated in the FSRS syst...

National Security Language & Student Exchange - Assistance Listing No. 19.415 & 19.009 Recommendation: We recommend the Organization to design controls to ensure that there is an internal control designed to validate the timeline where the final FFATA reports were submitted/updated in the FSRS system. If this timeline cannot be readily available, we also recommend contacting the FSRS portal to for further clarification on the FSRS system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance Staff will take "screen shots" to validate the submission of FFATA reports when they are updated in the FSRS system. Name(s) of the contact person(s) responsible for corrective action: John Henderson, CFO Planned completion date for corrective action plan: 11-21-24 If the Department of State has questions regarding this plan, please call John Henderson, CFO, at 202-833-7522.

View Audit 334780

Finding 516748 (2024-003)

Significant Deficiency 2024

Sea Mar Community Health Center and Subsidiaries

WA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding Reference Number: 2024-003 Corrective Action: Sea Mar will create a list of all report deadlines and due dates and have multiple staff review and monitor the list to ensure deadlines are met. This process will mitigate the chances that reports are submitted late. Name of Contact Person: Dust...

Finding Reference Number: 2024-003 Corrective Action: Sea Mar will create a list of all report deadlines and due dates and have multiple staff review and monitor the list to ensure deadlines are met. This process will mitigate the chances that reports are submitted late. Name of Contact Person: Dustin Greer, CFO, DustinGreer@seamarchc.org Projected Completion Date: 3/31/2025

View Audit 334705

Corrective Action Plans

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