Corrective Action Plans

Finding 1161346 (2023-009)

Material Weakness 2023

PR

Subrecipient Monitoring Reporting Significant Deficiency § 200.328 § 200.329 § 200.332

Views of Responsible Officials and Planned Corrective Action We will give instructions to the accounting staff in charge of the preparation of the quarterly progress reports of the Program, in order to comply with the FEMA reporting requirements. Responsible Official: Mrs. Irma M. Vargas Aguirre, Fi...

Views of Responsible Officials and Planned Corrective Action We will give instructions to the accounting staff in charge of the preparation of the quarterly progress reports of the Program, in order to comply with the FEMA reporting requirements. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: December 31, 2025

View Audit 371240

Finding 1161344 (2023-008)

Material Weakness 2023

Municipality of Santa Isabel

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Views of Responsible Officials and Planned Corrective Action The necessary instructions were given to the accounting staff in order to comply with the reporting requirements established by each federal grant that the Municipality currently manages. Responsible Official: Mrs. Irma M. Vargas Aguirre, ...

Views of Responsible Officials and Planned Corrective Action The necessary instructions were given to the accounting staff in order to comply with the reporting requirements established by each federal grant that the Municipality currently manages. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: December 31, 2025

View Audit 371240

Finding 1161334 (2023-003)

Material Weakness 2023

Central Community Transit

MN

Reporting

Finding 2023-003 Uniform Guidance Audit Reporting Requirements Corrective Action Planned: Corrective action moving forward is to add all dates for annual events and due dates to the shared calendar and share the schedule created with the Central Community Transit Operations and Joint Powers Boards. ...

Finding 2023-003 Uniform Guidance Audit Reporting Requirements Corrective Action Planned: Corrective action moving forward is to add all dates for annual events and due dates to the shared calendar and share the schedule created with the Central Community Transit Operations and Joint Powers Boards. Officer Responsible for Ensuring CAP: Executive Director Planned Completion Date: Completed in 2024 Plan to Monitor Completion of CAP: Joint Powers Board 40

View Audit 371232

Finding 1161289 (2023-001)

Material Weakness 2023

Ozark County Missouri

MO

Reporting § 200.512

We concur that we are not in compliance with the Single Audit Act and OMB’s Uniform Guidance, because our Data Collection Form was not input into the Federal Audit Clearing House within 9 months of the end of our accounting period. Texas County reached the Single Audit spending threshold of $750,000...

We concur that we are not in compliance with the Single Audit Act and OMB’s Uniform Guidance, because our Data Collection Form was not input into the Federal Audit Clearing House within 9 months of the end of our accounting period. Texas County reached the Single Audit spending threshold of $750,000 because of the COVID 19 related grant funding spent by the County during calendar year 2023. We have now implemented procedures to ensure an audit is obtained in sufficient time to meet the 9-month Data Collection Form entry into the Federal Audit Clearing House requirement, if the County exceeds the reporting threshold in future years.

View Audit 371212

Finding 1161283 (2023-003)

Material Weakness 2023

Morgan County

OH

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.202 § 200.208 § 200.301 § 200.328

The Morgan County Economic Development Office acknowledges status reports submitted by the required due date for the CDBG program.

View Audit 371205

Finding 1161181 (2023-004)

Material Weakness 2023

Bemidji Regional Airport Authority

MN

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Actions Planned in Response to Finding Authority staff will work with a third-part accountant on reconciling the balances and posting the proper year-end adjustments. The Authority will implement monitoring procedures over year-end accrual adjustments. Official Responsible for Ensuring CAP Implement...

Actions Planned in Response to Finding Authority staff will work with a third-part accountant on reconciling the balances and posting the proper year-end adjustments. The Authority will implement monitoring procedures over year-end accrual adjustments. Official Responsible for Ensuring CAP Implementation Kyle Christiansen, Executive Director Planned Completion of CAP December 31, 2024.

View Audit 371181

Finding 1161156 (2023-001)

Material Weakness 2023

City of Merced

CA

Reporting

Finding 2023‐001 Federal Agency: U.S. Department of Treasury Program/Cluster: Coronavirus State and Local Fiscal Recovery Fund Federal Assistance Listing Number: 21.027 Pass‐through: n/a – direct award Award No. and Year: ARPA - 2021 Compliance Requirement: Other Type of Finding: Material Weakness i...

Finding 2023‐001 Federal Agency: U.S. Department of Treasury Program/Cluster: Coronavirus State and Local Fiscal Recovery Fund Federal Assistance Listing Number: 21.027 Pass‐through: n/a – direct award Award No. and Year: ARPA - 2021 Compliance Requirement: Other Type of Finding: Material Weakness in Internal Control Views of Responsible Officials and Corrective Action Plan: In this instance, the program’s listing number was not updated to reflect the most recent amendment announced by the federal government. While listing numbers typically remain unchanged once assigned to a program, an exception occurred in this case and was not identified due to prior practices. In response, the Finance Management Team has established new procedures and directed responsible staff to periodically review federal guidelines and implement any necessary updates in the City's system to ensure compliance and accuracy including change in the listing numbers. Responsible Individual(s): Finance Management Team City of Merced Anticipated Completion Date: October 02, 2025

View Audit 371169

Finding 1161105 (2023-001)

Material Weakness 2023

The Imagine Institute

WA

Reporting Significant Deficiency

The Imagine Institute will identify all constracts that meet the federal funds threshold and ensure that the required third-party single audit will be completed in a timely manner in preparation for the DCY Fiscal Review.

View Audit 371102

Finding 1161091 (2023-006)

Material Weakness 2023

East Tallahatchie School District

MS

Reporting Internal Control / Segregation of Duties § 200.512

Data collection form not submitted timely to the Federal Audit Clearinghouse A. Name of contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Corrective action planned: The district will implement policies and procedures to establish an internal control sys...

Data collection form not submitted timely to the Federal Audit Clearinghouse A. Name of contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Corrective action planned: The district will implement policies and procedures to establish an internal control system that will ensure strong financial accountability, proper safeguarding of assets, and accurate accounting records. C. Anticipated completion date: Immediately

View Audit 371077

Finding 1161083 (2023-003)

Material Weakness 2023

Mid-Columbia Children's Council, INC

OR

Reporting

MCCC has implemented check list for various federal reporting required to be completed at different times during fiscal year. Person responsible: Finance Director-Collice Martens Timing for implementation: Fiscal Year 23-24

View Audit 371076

Finding 1161045 (2023-003)

Material Weakness 2023

Center for International Private Enterprise, Inc.

DC

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512

Views of Responsible Officials: Management has made significant changes in staffing and processes to ensure future Single Audit reports are completed within the required timeframes.

View Audit 371017

Finding 1161011 (2023-002)

Material Weakness 2023

Center for International Private Enterprise, Inc.

DC

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.318

Views of Responsible Officials: Management is implementing a new oversight and monitoring program that trains third-party contractors, qualifies them to do business with CIPE, and terminates the relationship for non-compliance with the terms, conditions and specifications of their contracts. This pr...

Views of Responsible Officials: Management is implementing a new oversight and monitoring program that trains third-party contractors, qualifies them to do business with CIPE, and terminates the relationship for non-compliance with the terms, conditions and specifications of their contracts. This program will be managed by the Legal and Compliance Department with significant support from the Grants Management department. Refined contractual language with third party contractors will require the submission of accurate and timely reports before any payments are made to contractors. In 2026, CIPE will institute an internal process staffed by multi-functional teams to perform site visits and audits, in line with the requirements of the new oversight and monitoring program.

View Audit 371017

Finding 1160959 (2023-002)

Material Weakness 2023

City of Easton

PA

Reporting

The City anticipates being able to complete the next audit timely which will lead to a timely submission of the data collection form.

View Audit 370989

Finding 1160842 (2023-007)

Material Weakness 2023

Richland Community College

IL

Student Financial Aid Reporting Special Tests & Provisions

2023-007 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2023 Condition: ...

2023-007 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2023 Condition: The College did not report timely or accurately enrollment status changes for twelve of the forty students tested (30%). We consider this condition to be a material weakness for the Special Tests and Provisions compliance requirement and is a repeated finding shown in Section IV of this report as prior year finding 2022-003. Statistical sampling was not used in making sample selections. Corrective Action Plan: Richland Community College adjusted our internal procedures to send enrollment reporting files on a monthly basis instead of a semester basis during the Fall 2022 semester; however, issues still persist. The campus Registrar has routinely worked with the Administrative Information Systems (AIS) Department and the National Student Clearinghouse to identify the issues related to enrollment reporting. The responsible parties listed below will conduct a review of current enrollment reporting workflows to ensure consistent and timely updates. The responsible parties listed below will explore improvements in automation through the utilization of the National Student Clearinghouse and a campus-wise transition to the Jenzabar One platform to assist with timeliness and accuracy of reporting. Due to transition in staffing, the responsible parties listed below will provide targeted training on NSLDS enrollment reporting requirements, including the expectations of timeliness and accuracy. The responsible parties will develop a secondary review to identify missed or delayed updates and take corrective action promptly. Responsible Party for Corrective Action Plan: Director of Financial Aid and Veteran Affairs, Executive Dean of Student Success (until the role of Director of Admission and Registration is filled), Administrative Information Systems (AIS) Implementation Date for Correction Action Plan: As soon as possible since enrollment reporting is completed on a monthly basis.

View Audit 370935

Finding 1160615 (2023-004)

Material Weakness 2023

Toledo Northwest Ohio Food Bank

OH

Allowable Costs / Cost Principles Material Weakness Reporting

Toledo Northwestern Ohio Food Bank, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2023 Organization Contact Person: James Caldw...

Toledo Northwestern Ohio Food Bank, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2023 Organization Contact Person: James Caldwell, President/CEO The findings from the December 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Financial Statement Findings 2023-001 - Material Journal Entries Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Anticipated Completion Date: June 30, 2024 2023-002 - Timeliness of Bank Reconciliations Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Anticipated Completion Date: June 30, 2024 Federal Award Findings 2023-003 - Written Policies and Procedures Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Completion Date: May 14, 2025 2023-004 - Timeliness of Reporting Audited Financial Statements and Federal Awards Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Anticipated Completion Date: June 30, 2026

View Audit 370907

Finding 1160394 (2023-003)

Material Weakness 2023

California Asian Pacific Chamber of Commerce

CA

Reporting Internal Control / Segregation of Duties Material Weakness § 200.510

Finding Reference Number: 2023-003 Description of Finding: SEFA reporting Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian acknowledges the significance of this finding and the potential for n...

Finding Reference Number: 2023-003 Description of Finding: SEFA reporting Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian acknowledges the significance of this finding and the potential for noncompliance with Uniform Guidance with the grantors and Federal entities, as well as potential increased risk of omitted federal programs and incorrect major program determination. Moving forward, SEFA reporting will be reviewed and approved by multiple reviewers, including the President & CEO, Controller, and Director of Finance. Individual directors under relevant federal programs being reported on the SEFA will also be required to review that the information listed on the SEFA report is complete and accurate. This review process will be in place for the 2024 audit and subsequent audits. Name of Contact Person: Ryan Fong, Director of Finance, 916-446-7883, rfong@calasiancc.org Pat Fong Kushida, President & CEO, 916-446-7883, patfongkushida@calasiancc.org Projected Completion Date: September 2025

View Audit 370809

Finding 1160392 (2023-001)

Material Weakness 2023

California Asian Pacific Chamber of Commerce

CA

Reporting Subrecipient Monitoring Material Weakness

Finding Reference Number: 2023-001 Description of Finding: Untimely audit submission in accordance with OMB Uniform Guidance Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian understands the se...

Finding Reference Number: 2023-001 Description of Finding: Untimely audit submission in accordance with OMB Uniform Guidance Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian understands the seriousness of this deficiency and the need for strict adherence to timely audit submissions per the OMB Uniform Guidance. Additional staff have been hired to assist in accounting processes, including a Controller to review all accounting processes and procedures with the Director of Finance, implement best practice recommendations and month-end closing schedule. We also understand these findings are repetitive from the 2021 and 2022 audits; however, due to catch-up of the prior year audits, we were unable to address these issues prior to completion of the 2023 audit. This delay was caused by a change in auditors as our previous auditor did not have the capacity to retain us as clients due to staff shortages related to COVID. An outside finance and accounting firm has been hired to provide additional support to bring the audits current by March 2026. This issue will be further mitigated in subsequent periods with the implementation of the new accounting system, which was implemented effective January 2025. Monthly reviews of the 2024 financial data, including reconciliations of all accounts were performed and reviewed by the Controller and Director of Finance. This will allow us to provide the 2024 financial data to the auditors in a more timely manner to ensure completion and submission of the audit per the OMB guidance. Continued compliance with these new procedures will help to mitigate the risk of untimely submissions in future years. Name of Contact Person: Ryan Fong, Director of Finance, 916-446-7883, rfong@calasiancc.org Pat Fong Kushida, President & CEO, 916-446-7883, patfongkushida@calasiancc.org Projected Completion Date: March 2026

View Audit 370809

Finding 1160385 (2023-002)

Material Weakness 2023

Municipality of Ciales

PR

Reporting

We recommend that the Project should start the process of compiling and preparing the financial information to complete the Financial Statements and the Schedule of Expenditures of Federal Awards with enough time to assure that such information is available for the audit process, before March 31, an...

We recommend that the Project should start the process of compiling and preparing the financial information to complete the Financial Statements and the Schedule of Expenditures of Federal Awards with enough time to assure that such information is available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date.

View Audit 370795

Finding 1160370 (2023-002)

Material Weakness 2023

Detroit Rescue Mission Ministries and Lakeview Farms Missions

MI

Reporting Internal Control / Segregation of Duties

Management has implemented enhanced review processes to ensure accuracy in key accounts and prevent discrepancies. A formal review procedure is now in place to examine journal entries before they are posted.

View Audit 370770

Finding 1160369 (2023-001)

Material Weakness 2023

Detroit Rescue Mission Ministries and Lakeview Farms Missions

MI

Reporting

Management will ensure that the books are closed within 45 days of the end of each reporting period. To support this timeframe, we have put a dedicated team in place. Additionally, a month-end checklist has been established to confirm that all tasks are completed on schedule.

View Audit 370770

Finding 1160368 (2023-005)

Material Weakness 2023

Redevelopment Authority of the County of Lancaster

NJ

Internal Control / Segregation of Duties Allowable Costs / Cost Principles HUD Housing Programs § 200.328

Corrective Action Plan For the year ended December 31, 2023 The Housing Authority of the City of Hoboken respectfully submits the following corrective action plan for the year ended September 30, 2024. Auditor: Polcari & Company CPA 2035 Hamburg Tpke Unit H Wayne, New Jersey 07470 The findings from ...

Corrective Action Plan For the year ended December 31, 2023 The Housing Authority of the City of Hoboken respectfully submits the following corrective action plan for the year ended September 30, 2024. Auditor: Polcari & Company CPA 2035 Hamburg Tpke Unit H Wayne, New Jersey 07470 The findings from December 31, 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding- 2023-005 Redevelopment Authority – CDBG Type of Deficiency – Significant Deficiency Compliance Requirement – Reporting The Authority did not file accurate and timely PR-26 “Financial Summary Report” and PR-29 “Cash on Hand Report” as required. The PR-29 report is HUD’s quarterly cash on hand report of CDBG and CDBG-CV Programs Cause: The Authority did not implement proper controls, including a review process to ensure that quarterly and year-end reporting information extracted from IDIS were accurate and timely reported as required. Condition: The Authority did not have proper controls in place to ensure that quarterly and year-end reports were done in a timely manner. Criteria: The Authority is required under 24CFR570.502(b) to remit the annual performance report PR-26 specifying the amount of funds drawn from the IDIS system 90 days after year end. Under CFR 200 – Uniform Administrative Requirements, Cost Principles and Audit Requirements Subpart D section 200.328 the PR-29 quarterly report is required to be submit quarterly no later than 30 days after year end Effect of Condition: The effect of not accurate and timely reporting affects HUD’s ability to analyze program activities and properly fund programs to meet the needs of the populations served. View of Responsible Officials and Corrective Actions: This report was late every month in 2023, due to the new Finance Director trying to research and submit the correct numbers to HUD. In 2024 this report was submitted timely. If there are any questions regarding this plan, please contact: Justin Eby Executive Director (717) 394-0793 jeby@lchra.com

View Audit 370757

Finding 1160367 (2023-002)

Material Weakness 2023

Choctaw County City of Hugo Hospital Authority Dba Choctaw Memorial Hospital

OK

Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303

Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting - Material Weakness in Internal Control over Compliance Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: Provider Relief Fund and American Rescue Plan (ARP) Rur...

Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting - Material Weakness in Internal Control over Compliance Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: There was no documentation of review and approval of the expenditure listing, lost revenue calculation, or the Department of Health and Human Services Period 4 report prior to submission of the HHS Period 4 report. Responsible Individuals: Dawn Ballard Corrective Action Plan: Management agrees with the finding. Due to the small accounting staff, there was little internal review of the calculations resulting in unallowed expenditures based on underlying supporting schedules that was not recognized until single audit. The Authority has adopted policies where every spreadsheet and schedule will be reviewed and checked by a second member of the Administration team as well as final review by the Contracted CPA. Anticipated Completion Date: September 29, 2023

View Audit 370750

Finding 1160366 (2023-001)

Material Weakness 2023

Choctaw County City of Hugo Hospital Authority Dba Choctaw Memorial Hospital

OK

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Reporting - Material Weakness in Internal Control over Compliance and Material Noncompliance Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Author...

Reporting - Material Weakness in Internal Control over Compliance and Material Noncompliance Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Authority selected Option 1, as defined by HRSA, to calculate lost revenue. This option consists of reporting actual revenues from relevant quarters in the period of availability with the system calculating lost revenues because of declines. The fiscal year 2021 single audit identified unallowable expenses totaling $263,861. The Authority utilized excess lost revenues at the time to cover this difference. To capture the use of these lost revenues from Period 1, the Authority should have used Option 3, as defined by HRSA, to calculate and report lost revenues. Within that calculation, lost revenues could then be reduced by the $263,861. Responsible Individuals: Dawn Ballard Corrective Action Plan: Due to the timing of completion of the 2021 single audit, which included the identification of questioned costs, and the deadline for the Period 4 Provider Relief Fund report to the HHS portal, the Period 4 report was submitted utilizing Option 1. The Authority does not expect to complete any additional HHS reports related to this program. Management will implement a process and procedures to ensure all required reports are completed accurately, in the event similar funding is received in the future. Anticipated Completion Date: January 16, 2025

View Audit 370750

Finding 1160361 (2023-003)

Material Weakness 2023

Kansas Alliance for Wetlands and Streams INC

KS

Questioned Costs Allowable Costs / Cost Principles Reporting

2023-003: Allowable Costs of Indirect Costs Responsible Party: Libby Albers, Executive Director Implementation Date: 11/1/2025 The KAWS Executive Director requested reimbursements of audit expenses that included contractual invoices and billing for direct hours spent on the effort. However, the Dire...

2023-003: Allowable Costs of Indirect Costs Responsible Party: Libby Albers, Executive Director Implementation Date: 11/1/2025 The KAWS Executive Director requested reimbursements of audit expenses that included contractual invoices and billing for direct hours spent on the effort. However, the Director neglected to follow up with the independent account to transfer reimbursement of the personnel hours out of the grant and into the administrative project code. The KAWS Executive Director will request a P&L by job report from the accountant on an annual basis and again when a grant is closing to ensure that any costs recorded as direct or indirect administrative expenses have been moved to the administrative project code and out of the grant.

View Audit 370743 Questioned Costs: $1

Finding 1160359 (2023-001)

Material Weakness 2023

Kansas Alliance for Wetlands and Streams INC

KS

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

2023-001: Financial Reporting on Indirect Costs Responsible Party: Libby Albers, Executive Director Implementation Date: 1/29/2025 1. The KAWS WRAPS grants are multi-year grants. To date, KAWS has reported a flat indirect rate on each affidavit split evently across the reporting periods of the grant...

2023-001: Financial Reporting on Indirect Costs Responsible Party: Libby Albers, Executive Director Implementation Date: 1/29/2025 1. The KAWS WRAPS grants are multi-year grants. To date, KAWS has reported a flat indirect rate on each affidavit split evently across the reporting periods of the grant. With the additional reimbursement of the audit expenses in 2023, and loss of Assistant Director position, 2023 closed out with less administrative expenses than had been budgeted. 2. The Executive Director requested and received written acknowledgement from the Kansas Department of Health and Environment that the unexpected adminstrative income from 2023 could be applied to expenses incurred in 2024.

View Audit 370743

Corrective Action Plans

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