Corrective Action Plans

Finding 522624 (2023-002)

Significant Deficiency 2023

MO

Subrecipient Monitoring Reporting HUD Housing Programs § 200.510

I was a newly elected official in 2023 with no prior training in the County Clerk’s office. I had no knowledge of how SEFA monies were to be reported. After this finding was brought to my attention, internal controls were implemented. A process/procedure was put into place where all grants received ...

I was a newly elected official in 2023 with no prior training in the County Clerk’s office. I had no knowledge of how SEFA monies were to be reported. After this finding was brought to my attention, internal controls were implemented. A process/procedure was put into place where all grants received are tracked, as are the expenditures for each grant. The clerk and deputy clerk are now involved in the grant tracking procedure as well as reviewing the SEFA report for accuracy after it is prepared. In January 2025 a Grant Policy was adopted by the Caldwell County Commission to make all county employees aware of the process for reporting and tracking grants received. The Grant Expenditures and Reimbursements Tracking Procedures were also revised. The procedure now involves not only the county clerk and deputy clerk, but also the grant applicant, accounts payable clerk, and the county Collector/Treasurer. The SEFA report will be reviewed by all involved to help ensure accuracy. Anticipated Completion Date: It is anticipated that the 2025 SEFA grant reporting will be much more accurate than in previous years. However, considering the new Grant Policy and the revised Grant Expenditures and Reimbursement Tracking Procedures were not in place until January 2025, it is anticipated that the date of completion will be January 2026.

View Audit 341878

Finding 522620 (2023-003)

Significant Deficiency 2023

Elder Care Services, Inc.

FL

Matching / Level of Effort / Earmarking Reporting § 200.303

Auditor’s Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission. ...

Auditor’s Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission. Views of Responsible Officials and Planned Corrective Action: Semi-annual program reports will be completed by SVP Director, April Kirk, in draft form in eGrants and printed for review by the CEO, Jocelyne Fliger. CEO will review, make any necessary corrections, and approve final report effective immediately.

View Audit 341857

Finding 522615 (2023-002)

Material Weakness 2023

Sullivan County, Missouri

MO

Subrecipient Monitoring Reporting § 200.510

County’s Response: The County Clerk will implement a procedure to keep more detailed records that accurately states the expenditures of federal awards of the County.

View Audit 341850

Finding 522592 (2023-003)

Significant Deficiency 2023

Center for Mental Health

MT

Reporting Internal Control / Segregation of Duties

Finding #2023-003 Reporting: Douglas Wilson identified that there was no evidence that programmatic reports were reviewed or authorized prior to submission. Per the recommendation of Douglas Wilson, we have established policies and procedures for programmatic reporting and document retention over fe...

Finding #2023-003 Reporting: Douglas Wilson identified that there was no evidence that programmatic reports were reviewed or authorized prior to submission. Per the recommendation of Douglas Wilson, we have established policies and procedures for programmatic reporting and document retention over federal funds and implemented internal controls that specifically address the review and authorization of programmatic reports, including retaining documentation supporting those programmatic reports. Responsible official: Sydney Blair, Chief Executive Officer, 406.791.9603 Expected completion date: June 30, 2025

View Audit 341818

Finding 522505 (2023-005)

Material Weakness 2023

Barbour County Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.403

No payments will be made for purchases until the proper documentation is received and attached to the purchase order

View Audit 341776 Questioned Costs: $1

Finding 522498 (2023-003)

Significant Deficiency 2023

The Behavioral Wellness Center at Girard

PA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Corrective Action: Management agrees with the finding and has subsequently supported other eligible expenses that were not included in the original submission. These amounts exceeded the funding received. Anticipated Completion Date: November 15, 2024 Contact Person: Marco Giordano, Vice President ...

Corrective Action: Management agrees with the finding and has subsequently supported other eligible expenses that were not included in the original submission. These amounts exceeded the funding received. Anticipated Completion Date: November 15, 2024 Contact Person: Marco Giordano, Vice President and Chief Financial Officer

View Audit 341753

Finding 522445 (2023-010)

Material Weakness 2023

Arkansas Baptist College

AR

Student Financial Aid Subrecipient Monitoring Reporting § 200.512

Management concurs with this finding. The College will adhere to its policies, procedures, processes, and federal guidelines as it relates to competing and submitting the audit. The College has a new CFO and Controller. These measures will ensure stability and a timely audit. Responsible Administ...

Management concurs with this finding. The College will adhere to its policies, procedures, processes, and federal guidelines as it relates to competing and submitting the audit. The College has a new CFO and Controller. These measures will ensure stability and a timely audit. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective immediately and ongoing

View Audit 341725

Finding 522434 (2023-003)

Material Weakness 2023

Arkansas Baptist College

AR

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Management concurs with this finding. The College will ensure the accuracy of the data that is input into the COD system and the College will work to apply funds appropriately to students' accounts. The College will review and adhere to its practices, policies, and procedures along with federal gu...

Management concurs with this finding. The College will ensure the accuracy of the data that is input into the COD system and the College will work to apply funds appropriately to students' accounts. The College will review and adhere to its practices, policies, and procedures along with federal guidelines as it relates to managing the COD system. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective: Immediately and ongoing

View Audit 341725

Finding 522411 (2023-005)

Significant Deficiency 2023

400-408 Housing Development Fund Company INC

NY

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Management has acknowledged a breach in protocol and deposited the current year’s surplus cash on February 6, 2025.

View Audit 341688

Finding 522394 (2023-004)

Significant Deficiency 2023

Rome Housing Authority

NY

HUD Housing Programs Reporting Significant Deficiency

he Executive Director has implemented procedures for the procurement of an auditor to ensure the Financia Data Schedule is filed within nine months after the conclusion of the fiscal year. Name of Responsible Person: Tami Lucia, Executive Director Implementation date: April 2024

View Audit 341664

Finding 522381 (2023-002)

None 2023

Blue Ride Health Center, Inc.

VA

Reporting Internal Control / Segregation of Duties § 200.512 § 200.520

BRHC is in the process of hiring additional accounting staff to better ensure the month-end and year-end close processes are performed timely and will work with the audit firm to ensure that audit field work is scheduled with sufficient time to allow the audit report and data collection form to be f...

BRHC is in the process of hiring additional accounting staff to better ensure the month-end and year-end close processes are performed timely and will work with the audit firm to ensure that audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed in a timely manner in the future.

View Audit 341658

Finding 522375 (2023-001)

Material Weakness 2023

Blue Ride Health Center, Inc.

VA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Management will maintain supporting schedules and prepare timely reconciliations to the general ledger on a monthly basis. Required adjustments will be communicated to the management of the accounting function and posted to the general ledger. Management will conduct a final review of the monthly ...

Management will maintain supporting schedules and prepare timely reconciliations to the general ledger on a monthly basis. Required adjustments will be communicated to the management of the accounting function and posted to the general ledger. Management will conduct a final review of the monthly financials prior to finalization, ensuring all requested correcting adjustments have been made and any unnatural balances have been investigated and corrected.

View Audit 341658

Finding 522350 (2023-001)

Significant Deficiency 2023

Rabble Mill

NE

Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.512

Rabble Mill has implemented an updated process for invoice approvals using a new bill pay software which includes an integrated internal approval feature. This feature ensures that all items and services purchased via invoice are approved by two individuals, one of whom is a Co-Executive Director, a...

Rabble Mill has implemented an updated process for invoice approvals using a new bill pay software which includes an integrated internal approval feature. This feature ensures that all items and services purchased via invoice are approved by two individuals, one of whom is a Co-Executive Director, and neither of whom is the purchaser, prior to payment. The new system addresses the breakdown in internal controls over allowable costs by facilitating clear and documented approval of purchases.

View Audit 341607

Finding 522328 (2023-002)

None 2023

Resilience

IL

Reporting

Finding 2023-002 – Federal Award Findings and Questioned Costs Corrective action plan: We concur with this finding. As previously shared, Resilience has experienced full turnover in our finance team with both staff and consultants, which complicated and delayed the completion and submission of the S...

Finding 2023-002 – Federal Award Findings and Questioned Costs Corrective action plan: We concur with this finding. As previously shared, Resilience has experienced full turnover in our finance team with both staff and consultants, which complicated and delayed the completion and submission of the Single Audit reporting package to the required entities. We have taken steps to strengthen our finance team to ensure that the Single Audit reporting package is submitted to the FAC and the required information is submitted to the GATA portal within the required timeframe. Name of contact person and title: Donna Jacobson, Executive Director Anticipated date of completion: 6/30/2024

View Audit 341595

Finding 522274 (2023-004)

Material Weakness 2023

Children's Hospital of Chicago Medical Center and Affiliated Corporati

IL

Reporting Internal Control / Segregation of Duties § 200.502 § 200.510

Finding 2023-004- Lack of Effective Controls Over Preparation of Schedule of Expenditures of Federal Awards Grantor: U.S. Department of the Treasury Assisstance Listing#: 21.027 Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number...

Finding 2023-004- Lack of Effective Controls Over Preparation of Schedule of Expenditures of Federal Awards Grantor: U.S. Department of the Treasury Assisstance Listing#: 21.027 Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: Not Listed Management understands the importance of effective internal controls over the preparation of the Schedule of Expenditures of Federal Awards (SEFA). At the time of preparing the 2023 SEFA, $2 Million was improperly excluded causing the reported to be restated. Corrective Action Plan and Anticipated Completion Date: The total expenditures reported in error for the 2023 SEFA will be restated and the consolidated Financial and Compliance Report in Accordance with the Uniform Guidance will be re-sibmitted to the appropriate federal and state agencies. On a go forward basis, management's review will include a reconciliation of all grant expenses reported on the current SEFA to the grant awards listed on the State of Illinois Department of Public Health (IDPH) grant portal (EGrMS) to ensure all federal awards are reported.

View Audit 341545

Finding 522269 (2023-003)

Material Weakness 2023

Children's Hospital of Chicago Medical Center and Affiliated Corporati

IL

Questioned Costs Reporting Allowable Costs / Cost Principles

Finding 2023‐003 – Reporting Requirements Grantor: U.S. Department of Health and Human Services Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Title: COVID-19 Provider Relief Fund Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: ...

Finding 2023‐003 – Reporting Requirements Grantor: U.S. Department of Health and Human Services Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Title: COVID-19 Provider Relief Fund Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: Not Listed Management understands the importance of accurate reporting for the Provider Relief Fund reporting. At the time of Period 5 reporting, one entity included expenses that were previously reported in Period 2 reporting. Corrective Action Plan and Anticipated Completion Date: The total expenses reported in error for Period 5 will be revised in subsequent filings, if required by HRSA. With the correction of the error, total expenses to be used in subsequent filings still exceed payments received. On a going forward basis, Management’s review will include a reconciliation of expenses reported on the current Period submission to ensure it excludes expenses claimed in prior Period.

View Audit 341545 Questioned Costs: $1

Finding 522264 (2023-002)

Material Weakness 2023

Children's Hospital of Chicago Medical Center and Affiliated Corporati

IL

Reporting Allowable Costs / Cost Principles

Finding 2023‐002 – Reporting Requirements Grantor: U.S. Department of Health and Human Services Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Title: COVID-19 Provider Relief Fund Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: ...

Finding 2023‐002 – Reporting Requirements Grantor: U.S. Department of Health and Human Services Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Title: COVID-19 Provider Relief Fund Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: Not Listed Management understands the importance of accurate reporting for the Provider Relief Fund reporting. At the time of the second and third reporting submissions,the proper review and tie out of final net revenue was not completed for August 2021 net revenue. Corrective Action Plan and Anticipated Completion Date: The net revenue amounts reported in error for August 2021 will be revised from the reported estimated amounts in subsequent filings, if required by HRSA. With no lost revenue being claimed beyond what has already been reported to HRSA, management will also update methodology narrative to reference the last month with lost revenues was March 2021 and no additional revenue will be reported.

View Audit 341545

Finding 522257 (2023-002)

Significant Deficiency 2023

Institute for Training and Development, Inc.

MA

Reporting

2023-002-The audit and reporting package were not submitted by the due date September 30, 2024. As per the Code of Federal Regulations , Section 200.512-Report Submission, the audit must be completed and the data collection formant reporting package mus tbe submitted with in the earlier of 30 calend...

2023-002-The audit and reporting package were not submitted by the due date September 30, 2024. As per the Code of Federal Regulations , Section 200.512-Report Submission, the audit must be completed and the data collection formant reporting package mus tbe submitted with in the earlier of 30 calendar days after receipt of the auditors’report,or nine months after the end of the audit period. The due date for the submission was

View Audit 341531

Finding 522256 (2023-002)

None 2023

Brookings County Housing and Redevelopment Commission

SD

Reporting § 200.512

CORRECTIVE ACTION PLAN (Unaudited) YEAR ENDED DECEMBER 31, 2023 Findings Related to Major Federal Award Program Finding 2023-002 Single Audit Report Filed Late Condition as Noted in Auditor’s Finding: The Commission did not complete and submit their audit to the Federal Audit Clearinghouse by th...

CORRECTIVE ACTION PLAN (Unaudited) YEAR ENDED DECEMBER 31, 2023 Findings Related to Major Federal Award Program Finding 2023-002 Single Audit Report Filed Late Condition as Noted in Auditor’s Finding: The Commission did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of September 30, 2024. Responsible Individuals: Board of Commissioners and Management Correction Action Plan: The Commission will implement procedures to begin audit preparation work earlier in the calendar year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Anticipated Complete Date: Ongoing analysis Very truly yours, BROOKINGS COUNTY HOUSING AND REDEVELOPMENT COMMISSION Rich Galbraith Executive Director

View Audit 341525

Finding 522249 (2023-001)

Material Weakness 2023

Detroit Police Athletic League, Inc.

MI

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

Finding: The Organization did not have adequate and effective controls over compliance in place as it relates to activities allowed or unallowed and allowable costs. We noted instances where payroll and non-payroll related expenditures did not have documentation of review. Corrective Response: Manag...

Finding: The Organization did not have adequate and effective controls over compliance in place as it relates to activities allowed or unallowed and allowable costs. We noted instances where payroll and non-payroll related expenditures did not have documentation of review. Corrective Response: Management represents that there was not sufficient documentation of controls. Operational and reporting improvements will be pursued to better document expenditure review on a go-forward basis.

View Audit 341505

Finding 522214 (2023-005)

Material Weakness 2023

City of Clinton

MN

Material Weakness Reporting Internal Control / Segregation of Duties

Recommendation: We recommend the City adopt procedures to ensure applicable reports are submitted timely and accurately. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to the Finding: The City will adopt procedures and work w...

Recommendation: We recommend the City adopt procedures to ensure applicable reports are submitted timely and accurately. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to the Finding: The City will adopt procedures and work with federal agencies to ensure accurate and timely reporting. Official Responsible for Corrective Action: Kristi Lillehaug, City Clerk/Treasurer. Planned Completion Date for Corrective Action Plan: December 31, 2024.

View Audit 341444

Finding 522199 (2023-003)

Material Weakness 2023

Municipality of Barceloneta

PR

Reporting

The municipal management, especially the Finance Department, is addressing this situation with the level of responsibility it requires. Therefore, I undertake to thoroughly evaluate all internal areas involved, as well as the performance of consulting and auditing firms, with the aim of implementing...

The municipal management, especially the Finance Department, is addressing this situation with the level of responsibility it requires. Therefore, I undertake to thoroughly evaluate all internal areas involved, as well as the performance of consulting and auditing firms, with the aim of implementing the necessary corrections and adjustments to prevent this situation from happening again in the future.

View Audit 341405

Finding 522198 (2023-004)

Material Weakness 2023

Municipality of Barceloneta

PR

HUD Housing Programs Reporting

We recommend of the municipality has issued clear and specific instructions to the director of this area, demanding that she and her team take immediate measures to ensure that these types of findings are not repeated in future fiscal periods or in the years to come.

View Audit 341405

Finding 522194 (2023-001)

Material Weakness 2023

Hannas House

CA

Reporting

The Organization’s Accounting Department, under the direction of the Chief Executive Officer, Connie Franks will ensure that federal grants received are clearly delineated on the trial balance through a clear description that the source of funds is from a federal source and that the related expendit...

The Organization’s Accounting Department, under the direction of the Chief Executive Officer, Connie Franks will ensure that federal grants received are clearly delineated on the trial balance through a clear description that the source of funds is from a federal source and that the related expenditures are clearly identified from other expenditures on the trial balance for properly preparation of SEFA. Completion of the referenced corrective action will be implemented by January 2025

View Audit 341401

Finding 522193 (2023-002)

None 2023

Hannas House

CA

Allowable Costs / Cost Principles Eligibility Reporting § 200.508 § 200.509 § 200.512

The Organization’s Accounting Department, under the direction of the Chief Executive Officer, Connie Franks, will ensure that there’s proactive communication, dedicated resource allocation, and regular status checks on the deadline. He should ensure everyone involved understands the deadlines and re...

The Organization’s Accounting Department, under the direction of the Chief Executive Officer, Connie Franks, will ensure that there’s proactive communication, dedicated resource allocation, and regular status checks on the deadline. He should ensure everyone involved understands the deadlines and responsibilities to avoid any delays. Completion of the referenced corrective action will be implemented by January 2025.

View Audit 341401

Corrective Action Plans

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