Corrective Action Plans

Finding 515081 (2023-001)

Material Weakness 2023

IN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Cash Management

The following steps have been taken or will be taken to address Finding 2023-001: Shalom Health Care Center, Inc. has made some changes in how the draws are done with each payroll versus previously per month. Shalom has also hired new staff to help keep up with the grants and payrolls and entering d...

The following steps have been taken or will be taken to address Finding 2023-001: Shalom Health Care Center, Inc. has made some changes in how the draws are done with each payroll versus previously per month. Shalom has also hired new staff to help keep up with the grants and payrolls and entering data into the accounting system, as we had previously had turnover and were using temp services for some of the prior year. Contact Person: Michael A. Nino, Chief Financial Shalom Health Care Center, Inc. anino@shalomhealthcenter.org 317-269-7198

View Audit 333141

Finding 514703 (2023-008)

Material Weakness 2023

Career Academy of South Bend, INC

IN

Reporting School Nutrition Programs § 200.512

2023-008 Reporting Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available.

View Audit 333072

Finding 514671 (2023-004)

Material Weakness 2023

Career Academy of South Bend, INC

IN

Reporting Material Weakness

2023-004 PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has created and filled the position of Manager of Grants Management. This staff member will be responsible for the oversight and m...

2023-004 PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has created and filled the position of Manager of Grants Management. This staff member will be responsible for the oversight and management of all grants. Additionally, the School has contracted with an outside firm that specializes in State Board of Accounts compliance, as well as Federal Award Compliance in line with Uniform Guidance. The firm will assist in the development of the required manuals, policies, procedures and review processes. The current estimated completion date is February 28, 2025.

View Audit 333072

Finding 514656 (2023-002)

Material Weakness 2023

International Registration Plan, Inc.

VA

Reporting

We have alerted the Federal Motor Carrier Safety Administration (“FMCSA”) as to the error and will work with them to correct the reporting of these expenditures upon submission to the Federal Audit Clearinghouse of the data collection form and single audit reporting package for the year ended Septem...

We have alerted the Federal Motor Carrier Safety Administration (“FMCSA”) as to the error and will work with them to correct the reporting of these expenditures upon submission to the Federal Audit Clearinghouse of the data collection form and single audit reporting package for the year ended September 30, 2023.

View Audit 333064

Finding 514639 (2023-002)

Material Weakness 2023

Children's Place Association

IL

Subrecipient Monitoring Reporting

Reporting – The Association agrees that certain monthly reports were not submitted in accordance with due dates. The Association has hired a Grant Administrator whose responsibility is to ensure timely submission of monthly reports. Anticipated Completion Date - December 31, 2024; Responsible ...

Reporting – The Association agrees that certain monthly reports were not submitted in accordance with due dates. The Association has hired a Grant Administrator whose responsibility is to ensure timely submission of monthly reports. Anticipated Completion Date - December 31, 2024; Responsible Contact Person for Planned Corrective Action - LaToyia Neal, CFO

View Audit 333009

Finding 514627 (2023-002)

Material Weakness 2023

Hartley-Melvin-Sanborn Community School District

IA

Internal Control / Segregation of Duties Reporting

The District will review its control procedures to obtain the maximum internal control possible.

View Audit 332999

Finding 514624 (2023-001)

Significant Deficiency 2023

Rape Crisis Center of Collin County

TX

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

Finding Number: 2023-001: Allowable Costs – 4 out of the 25 samples tested did not have documented approval from management of the charges on the credit card statement prior to payment. Planned Corrective Action: The Turning Point has an established credit card policy which outlines the appropriate ...

Finding Number: 2023-001: Allowable Costs – 4 out of the 25 samples tested did not have documented approval from management of the charges on the credit card statement prior to payment. Planned Corrective Action: The Turning Point has an established credit card policy which outlines the appropriate approval processes. We have addressed the previous Finance Director’s non-compliance of this policy by providing training on this process to the new Finance Director, have begun implementing regular audits, and ensuring senior leadership has access to all documents needed for approval. Future adherence will be monitored through quarterly reviews and disciplinary action for noncompliance. Anticipated Completion Date: October 1, 2024 Responsible Contact Person: Tana Rice, Director of Finance

View Audit 332994

Finding 514439 (2023-003)

Material Weakness 2023

Eastern Carolina Human Services Agency, Inc.

NC

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

Eastern Carolina Human Services Agency, Inc. Corrective Action Plan For FY Ending June 30, 2023 ...

Eastern Carolina Human Services Agency, Inc. Corrective Action Plan For FY Ending June 30, 2023 Section II. Financial Statement Findings. 1. Finding 2023-001 - U.S. Department of Health and Human Services, Community Services Block Grant, Assistance Listing #93.569; U.S. Department of Housing and Urban Development, Housing Voucher Cluster, Assistance Listing #14.871/14.879. Statement of Condition: Internal control processes over financial accounting did not ensure that all transactions were properly recorded. Internal control processes over financial accounting did not ensure that key accounts were reconciled or received on a periodic basis. Contact Person: Ashlee Graziano, Finance Officer, or Trudy Murray, Executive Director. Action Plan: After review/monitoring of the previous Finance Officers duties and responsibilities, it was determined that the internal control processes of the finance department were not carried out properly to meet the requirements of 2 CFR Part 200 Section 200.302. Therefore, the agency terminated the Finance Officer. The agency immediately began the search for a new Finance Officer via Indeed and other employment hiring agencies. This process took much longer than expected which left an unexperienced Accounting Technician to operate the Finance Department along with limited finance knowledge of the Executive Director. After several advertisements for the vacant position the agency interviewed numerous applicants and was finally able to hire the current Finance Officer. The Finance Officer has worked continuously to insure that the internal control process of the department is implemented by making sure all accounts are reconciled and reviewed with supporting evidence of each review. With this process back in place, management and the Board of Directors will review and sign off on each account's financial statements. Additionally, the agency has approved and scheduled HUD training for the Finance Officer through Nan McCay. Further, financial and accounting training for the Finance Officer/ Finance Department has already been requested through the agency's local HUD Field Office analysis in Greensboro, NC. Finding 2023-002 - U. S. Department of Housing and Urban Development Voucher Cluster, Assistance Listing #14.871/14.879 Statement of Condition: For the year ended June 30, 2022, the Organization did not submit their audited financial statements to HUD by the required deadline. For the year ended June 30, 2023, the Origination did not submit their unaudited or audited financial statements to HUD by the required deadline. Contact Person: Ashlee Graziano, Finance Officer, or Trudy Murray, Executive Director Action Plan: The submittal of the GAAP-based unaudited and audited report for FY ending June 30, 2022, was a management oversight due to the lack of a Finance Officer in place. The agency currently has a Finance Officer in place who will submit timely GAAP-based unaudited and audited financial information electronically to HUD via the Financial Assessment Sub-System (FASS-PH). Additionally, the agency has approved and scheduled HUD training for the Finance Officer through Nan McCay. Further, financial and accounting training for the Finance Officer/ Finance Department has already been requested through the agency's local HUD Field Office analysis in Greensboro, NC. Finding 2023-03 - U.S. Department of Health and Human Services Community Services Block Grant, Assistance Listing #93.569; U.S. Department of Housing and Urban Development, Housing Voucher Cluster, Assistance Listing #14.871/14.879. Statement of Condition: The origination did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) for the year ended June 30, 2023, by the required due date. Contact Person: Ashlee Graziano, Finance Officer, or Trudy Murray, Executive Director Action Plan: Management will ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward. To further ensure this finding is resolved, training for the Finance Officer/Finance Department has already been requested through the agency's local HUD Field Office analysis in Greensboro, NC. Section II - Findings relating to the financial statements which are required to be reported in accordance with generally accepted government auditing standards. 1. Finding 2022-001 Statement of Condition: Controls over the vendor payment process were not properly followed. Action Plan: Submitted previously with Financial Statements and Independent Auditor's Report FY Ended June 30, 2022. Current Status: Corrected The Management Department (Finance Officer and Executive Director), with the supervision of the Board of Directors Finance Officer, will continue to make every effort necessary to meet all HUD submission as required, in order to be in compliance with all HUD rules and regulations. Respectfully submitted, Trudy Murray Executive Director

View Audit 332768

Finding 514437 (2023-002)

Material Weakness 2023

Eastern Carolina Human Services Agency, Inc.

NC

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Eastern Carolina Human Services Agency, Inc. Corrective Action Plan For FY Ending June 30, 2023 ...

Eastern Carolina Human Services Agency, Inc. Corrective Action Plan For FY Ending June 30, 2023 Section II. Financial Statement Findings. 1. Finding 2023-001 - U.S. Department of Health and Human Services, Community Services Block Grant, Assistance Listing #93.569; U.S. Department of Housing and Urban Development, Housing Voucher Cluster, Assistance Listing #14.871/14.879. Statement of Condition: Internal control processes over financial accounting did not ensure that all transactions were properly recorded. Internal control processes over financial accounting did not ensure that key accounts were reconciled or received on a periodic basis. Contact Person: Ashlee Graziano, Finance Officer, or Trudy Murray, Executive Director. Action Plan: After review/monitoring of the previous Finance Officers duties and responsibilities, it was determined that the internal control processes of the finance department were not carried out properly to meet the requirements of 2 CFR Part 200 Section 200.302. Therefore, the agency terminated the Finance Officer. The agency immediately began the search for a new Finance Officer via Indeed and other employment hiring agencies. This process took much longer than expected which left an unexperienced Accounting Technician to operate the Finance Department along with limited finance knowledge of the Executive Director. After several advertisements for the vacant position the agency interviewed numerous applicants and was finally able to hire the current Finance Officer. The Finance Officer has worked continuously to insure that the internal control process of the department is implemented by making sure all accounts are reconciled and reviewed with supporting evidence of each review. With this process back in place, management and the Board of Directors will review and sign off on each account's financial statements. Additionally, the agency has approved and scheduled HUD training for the Finance Officer through Nan McCay. Further, financial and accounting training for the Finance Officer/ Finance Department has already been requested through the agency's local HUD Field Office analysis in Greensboro, NC. Finding 2023-002 - U. S. Department of Housing and Urban Development Voucher Cluster, Assistance Listing #14.871/14.879 Statement of Condition: For the year ended June 30, 2022, the Organization did not submit their audited financial statements to HUD by the required deadline. For the year ended June 30, 2023, the Origination did not submit their unaudited or audited financial statements to HUD by the required deadline. Contact Person: Ashlee Graziano, Finance Officer, or Trudy Murray, Executive Director Action Plan: The submittal of the GAAP-based unaudited and audited report for FY ending June 30, 2022, was a management oversight due to the lack of a Finance Officer in place. The agency currently has a Finance Officer in place who will submit timely GAAP-based unaudited and audited financial information electronically to HUD via the Financial Assessment Sub-System (FASS-PH). Additionally, the agency has approved and scheduled HUD training for the Finance Officer through Nan McCay. Further, financial and accounting training for the Finance Officer/ Finance Department has already been requested through the agency's local HUD Field Office analysis in Greensboro, NC. Finding 2023-03 - U.S. Department of Health and Human Services Community Services Block Grant, Assistance Listing #93.569; U.S. Department of Housing and Urban Development, Housing Voucher Cluster, Assistance Listing #14.871/14.879. Statement of Condition: The origination did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) for the year ended June 30, 2023, by the required due date. Contact Person: Ashlee Graziano, Finance Officer, or Trudy Murray, Executive Director Action Plan: Management will ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward. To further ensure this finding is resolved, training for the Finance Officer/Finance Department has already been requested through the agency's local HUD Field Office analysis in Greensboro, NC. Section II - Findings relating to the financial statements which are required to be reported in accordance with generally accepted government auditing standards. 1. Finding 2022-001 Statement of Condition: Controls over the vendor payment process were not properly followed. Action Plan: Submitted previously with Financial Statements and Independent Auditor's Report FY Ended June 30, 2022. Current Status: Corrected The Management Department (Finance Officer and Executive Director), with the supervision of the Board of Directors Finance Officer, will continue to make every effort necessary to meet all HUD submission as required, in order to be in compliance with all HUD rules and regulations. Respectfully submitted, Trudy Murray Executive Director

View Audit 332768

Finding 514432 (2023-001)

Material Weakness 2023

Eastern Carolina Human Services Agency, Inc.

NC

Internal Control / Segregation of Duties HUD Housing Programs Reporting § 200.302 § 200.303

Eastern Carolina Human Services Agency, Inc. Corrective Action Plan For FY Ending June 30, 2023 ...

Eastern Carolina Human Services Agency, Inc. Corrective Action Plan For FY Ending June 30, 2023 Section II. Financial Statement Findings. 1. Finding 2023-001 - U.S. Department of Health and Human Services, Community Services Block Grant, Assistance Listing #93.569; U.S. Department of Housing and Urban Development, Housing Voucher Cluster, Assistance Listing #14.871/14.879. Statement of Condition: Internal control processes over financial accounting did not ensure that all transactions were properly recorded. Internal control processes over financial accounting did not ensure that key accounts were reconciled or received on a periodic basis. Contact Person: Ashlee Graziano, Finance Officer, or Trudy Murray, Executive Director. Action Plan: After review/monitoring of the previous Finance Officers duties and responsibilities, it was determined that the internal control processes of the finance department were not carried out properly to meet the requirements of 2 CFR Part 200 Section 200.302. Therefore, the agency terminated the Finance Officer. The agency immediately began the search for a new Finance Officer via Indeed and other employment hiring agencies. This process took much longer than expected which left an unexperienced Accounting Technician to operate the Finance Department along with limited finance knowledge of the Executive Director. After several advertisements for the vacant position the agency interviewed numerous applicants and was finally able to hire the current Finance Officer. The Finance Officer has worked continuously to insure that the internal control process of the department is implemented by making sure all accounts are reconciled and reviewed with supporting evidence of each review. With this process back in place, management and the Board of Directors will review and sign off on each account's financial statements. Additionally, the agency has approved and scheduled HUD training for the Finance Officer through Nan McCay. Further, financial and accounting training for the Finance Officer/ Finance Department has already been requested through the agency's local HUD Field Office analysis in Greensboro, NC. Finding 2023-002 - U. S. Department of Housing and Urban Development Voucher Cluster, Assistance Listing #14.871/14.879 Statement of Condition: For the year ended June 30, 2022, the Organization did not submit their audited financial statements to HUD by the required deadline. For the year ended June 30, 2023, the Origination did not submit their unaudited or audited financial statements to HUD by the required deadline. Contact Person: Ashlee Graziano, Finance Officer, or Trudy Murray, Executive Director Action Plan: The submittal of the GAAP-based unaudited and audited report for FY ending June 30, 2022, was a management oversight due to the lack of a Finance Officer in place. The agency currently has a Finance Officer in place who will submit timely GAAP-based unaudited and audited financial information electronically to HUD via the Financial Assessment Sub-System (FASS-PH). Additionally, the agency has approved and scheduled HUD training for the Finance Officer through Nan McCay. Further, financial and accounting training for the Finance Officer/ Finance Department has already been requested through the agency's local HUD Field Office analysis in Greensboro, NC. Finding 2023-03 - U.S. Department of Health and Human Services Community Services Block Grant, Assistance Listing #93.569; U.S. Department of Housing and Urban Development, Housing Voucher Cluster, Assistance Listing #14.871/14.879. Statement of Condition: The origination did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) for the year ended June 30, 2023, by the required due date. Contact Person: Ashlee Graziano, Finance Officer, or Trudy Murray, Executive Director Action Plan: Management will ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward. To further ensure this finding is resolved, training for the Finance Officer/Finance Department has already been requested through the agency's local HUD Field Office analysis in Greensboro, NC. Section II - Findings relating to the financial statements which are required to be reported in accordance with generally accepted government auditing standards. 1. Finding 2022-001 Statement of Condition: Controls over the vendor payment process were not properly followed. Action Plan: Submitted previously with Financial Statements and Independent Auditor's Report FY Ended June 30, 2022. Current Status: Corrected The Management Department (Finance Officer and Executive Director), with the supervision of the Board of Directors Finance Officer, will continue to make every effort necessary to meet all HUD submission as required, in order to be in compliance with all HUD rules and regulations. Respectfully submitted, Trudy Murray Executive Director

View Audit 332768

Finding 514412 (2023-002)

Material Weakness 2023

Adults and Youth United Development Association. INC

TX

Reporting § 200.512

Finding 2: Delayed Single Audit Delivery Background: The delivery of our single audit has been delayed due to staffing challenges and the need for improved coordination. With our organization’s expansion post-pandemic, increased hiring has required administrative staff to adapt to complex compliance...

Finding 2: Delayed Single Audit Delivery Background: The delivery of our single audit has been delayed due to staffing challenges and the need for improved coordination. With our organization’s expansion post-pandemic, increased hiring has required administrative staff to adapt to complex compliance requirements. Corrective Actions: 1. Audit Timeline Adjustment o Action: Begin the audit process no later than April each year to allow sufficient time for completion and submission. o Responsibility: Executive Team and Audit Committee o Timeline: Adjust the audit schedule for the upcoming year immediately. 2. Training for Administrative Staff o Action: Provide targeted compliance and audit process training for administrative staff to improve their proficiency and efficiency. o Responsibility: Administration o Timeline: Start training sessions within 60 days. 3. Regular Check-ins with Auditors o Action: Schedule regular monthly check-ins with auditors to ensure alignment on timelines and address potential issues early. o Responsibility: Finance Department o Timeline: Implement monthly check-ins starting [insert date]. 4. Resource Allocation o Action: Assess and allocate additional resources to support the audit process, ensuring staff have the necessary tools and support. o Responsibility: Administration o Timeline: Complete resource assessment within 60 days. ________________________________________ Conclusion AYUDA, INC. is committed to addressing these findings with urgency and transparency. By implementing the corrective actions outlined above, we aim to strengthen our financial management and compliance processes, ensuring these issues do not recur. We appreciate the auditors' feedback and are eager to demonstrate our improvements in the upcoming audit cycle. Approval: ________________________________________ Miguel Chacon Co-Executive Director 12/11/2024

View Audit 332723

Finding 514308 (2023-001)

Material Weakness 2023

Amputee Coalition of America Inc.

DC

Material Weakness Reporting Internal Control / Segregation of Duties

Corrective Action Planned: Amputee Coalition has experienced significant turnover in its accounting and senior management staff over the last several years. As part of the new leadership, extensive analyses of contracts, staffing, and operations were completed. As of December 2024, Amputee Coalition...

Corrective Action Planned: Amputee Coalition has experienced significant turnover in its accounting and senior management staff over the last several years. As part of the new leadership, extensive analyses of contracts, staffing, and operations were completed. As of December 2024, Amputee Coalition has identified and implemented changes with its personnel and the third-party accounting services and consulting firm. Amputee Coalition will make any additional changes necessary to complete the closing process and financial statements more timely and to meet the grantor reporting deadlines for future Federal Financial Reports and audits. Anticipated Completion Date of Corrective Action: For the calendar year December 31, 2024.

View Audit 332569

Finding 514304 (2023-002)

Material Weakness 2023

Amputee Coalition of America Inc.

DC

Reporting Material Weakness § 200.512

Management will file the required calendar year 2023 reports immediately upon completion of the audit, in December 2024, and has addressed the underlying cause as noted above at 2023-001. Anticipated Completion Date of Corrective Action: On or before December 31, 2024.

View Audit 332569

Finding 514246 (2023-004)

None 2023

Desire Community Housing Corporation

LA

Reporting

Corrective Action Planned: DCHC will review the financial progress with the Chief Operating Officer to ensure that Form SF-425 is submitted to the appropriate agency in a timely manner. Contact Person or Responsible Party: Wilbert Thomas, President and CEO and Deborah Davenport, COO Anticipated Date...

Corrective Action Planned: DCHC will review the financial progress with the Chief Operating Officer to ensure that Form SF-425 is submitted to the appropriate agency in a timely manner. Contact Person or Responsible Party: Wilbert Thomas, President and CEO and Deborah Davenport, COO Anticipated Date of Completion: January 1, 2025

View Audit 332494

Finding 514245 (2023-003)

None 2023

Desire Community Housing Corporation

LA

Reporting Matching / Level of Effort / Earmarking

Corrective Action Planned: In conjunction with the timely submission of the audit report, if DCHC expends federal funding of $750,000 or more in a fiscal year, the audited annual financial report and data collection form will be submitted to the Federal Audit Clearinghouse in a timely manner in acco...

Corrective Action Planned: In conjunction with the timely submission of the audit report, if DCHC expends federal funding of $750,000 or more in a fiscal year, the audited annual financial report and data collection form will be submitted to the Federal Audit Clearinghouse in a timely manner in accordance with federal regulations. Contact Person or Responsible Party: Wilbert Thomas, President and CEO Anticipated Date of Completion: June 30, 2025 29

View Audit 332494

Finding 514240 (2023-001)

Significant Deficiency 2023

Jewish Family Services of Silicon Valley

CA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

We have received and reviewed the comments in your audit report, which you provided following the audit of our financial statements for the fiscal year ending June 30, 2023. Below is our detailed response to the findings and recommendations: Finding 2023-001: Significant Deficiency in Internal Contr...

We have received and reviewed the comments in your audit report, which you provided following the audit of our financial statements for the fiscal year ending June 30, 2023. Below is our detailed response to the findings and recommendations: Finding 2023-001: Significant Deficiency in Internal Control over compliance related to reporting, specifically the Federal Audit Clearinghouse Data Collection Form - Modified and Repeated Criteria or Specific Requirements: Uniform Guidance 2 CFR 200.512(a) requires recipients expending $750,000 or more in Federal awards during their fiscal year to submit the data collection and reporting package within the earlier 30 calendar days after the receipt of the auditor’s report(s) or nine months after the end of the audit period. Auditor's Recommendation: Harshwal recommends that the Organization (Jewish Family Services of Silicon Valley, JSFSV) evaluate its policies and procedures regarding report submission to ensure the timely submission of all compliance reports. In addition, the Organization should maintain documentation to support the appropriate and timely submission of the single audit (SF-SAC form). Management Response: JFSSV acknowledges the delay in completing the FY23 audit. The unforeseen need for an additional auditor, identified during the FY22 audit process, significantly impacted our timeline. Despite this challenge, JFSSV promptly engaged a new auditing firm to ensure continuity and accuracy in our financial reporting. JFSSV has implemented proactive measures to streamline its audit preparation and submission processes to prevent similar delays in the future. These include enhancing internal review procedures, ensuring clear communication with auditors, and allocating sufficient resources for timely compliance with reporting requirements, federal regulations, and guidelines. JFSSV's progress is as follows: • FY22 audit was completed by June 24, 2023. • FY23 audit is on track for completion by December 2024. • FY24 audit is targeted for completion by March 2025, ensuring compliance with federal reporting timelines. JFSSV is fully committed to maintaining and improving its financial and operational controls. We will continue to monitor corrective actions and adjust our policies and procedures as necessary to prevent similar issues in the future.

View Audit 332447

Finding 514232 (2023-002)

Material Weakness 2023

Curlew School District No. 50

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Going forward the School District will educate staff on the requirements to review all certified payroll prior to payment and include wage rate clauses in all contracts.

View Audit 332425

Finding 514231 (2023-001)

Significant Deficiency 2023

County of Albany

NY

Reporting

County will develop processes to ensure that all federal funds have been identified. Management team will perform secondary reviews when the SEFA has been completed.

View Audit 332424

Finding 514173 (2023-006)

Significant Deficiency 2023

Pueblo County Colorado

CO

Allowable Costs / Cost Principles Reporting

COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends the County review its controls and procedures in place surrounding tracking detail of federal expenditures. Explanation of disagreement with audit finding: There is no di...

COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends the County review its controls and procedures in place surrounding tracking detail of federal expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ARPA expenditures were processed and tracked by three different individuals for 2023 and part of 2024 and there were some inconsistencies in the process. This is no longer the case and the process has been streamlined for more efficiency. Name of the contact person responsible for corrective action: Sherri Crow, Director of Budget and Finance Planned completion date for corrective action plan: December 1, 2024

View Audit 332366

Finding 514113 (2023-004)

Material Weakness 2023

Rapid City Area School District No. 51-4

SD

Material Weakness Reporting Internal Control / Segregation of Duties

Material Weakness Internal Control over Compliance Federal Programs Impacted: Education Stabilization Funds (84.425D, 84.425U) and Supporting Effective Instruction State Grant (84.367) 2023-004 Condition: Wages and benefits charged to federal grant programs were not properly supported with documen...

Material Weakness Internal Control over Compliance Federal Programs Impacted: Education Stabilization Funds (84.425D, 84.425U) and Supporting Effective Instruction State Grant (84.367) 2023-004 Condition: Wages and benefits charged to federal grant programs were not properly supported with documentation of the employee’s job functions and allowability for the program. Discrepancies were identified between employee contracts, employee time and effort documentation, and actual coding of wages and benefits. The wages and benefits that lacked supporting documentation were determined to be allowable to the programs tested. Criteria: A strong system of internal control includes proper maintenance of all payroll amendments and addendums for all periods in which employees are paid. Documentation of employee wage agreements and time and effort reporting should be maintained and updated as staffing assignments are revised. Auditor’s Recommendation: We recommend that management implement a process to ensure that all employees have current wage agreements. In addition, the wage agreements, time and effort reporting, and actual recording of wages and benefits should be reviewed periodically to confirm agreement of documentation. Management’s Response: Management is aware of this issue and is working on revisions to the internal process and control procedure to address it. Part of this issue is due to limitations in the District’s contract-issuing system. An additional system was developed to be able to electronically issue contract addendums to employees. However, due to extremely high turnover throughout the year, that system has not been implemented. As the District stabilizes its turnover, the system will be implemented and should address all issues with this finding. Gary Manuel, Director of Human Resources, is responsible for the corrective action. Implementation will be completed by June 30, 2025.

View Audit 332285

Finding 514112 (2023-003)

Material Weakness 2023

Corvallis Caring Place Project No. 126-22128

OR

Questioned Costs HUD Housing Programs Reporting

The Organization’s management agent is not approved by HUD. Management fees paid to unauthorized management agents are considered unauthorized distributions of project funds. Views of Management and Corrective Action Plan: The Organization has chosen to change management agents to one that will be a...

The Organization’s management agent is not approved by HUD. Management fees paid to unauthorized management agents are considered unauthorized distributions of project funds. Views of Management and Corrective Action Plan: The Organization has chosen to change management agents to one that will be approved by HUD. Contact Person: Mauro Hernandez

View Audit 332280 Questioned Costs: $1

Finding 514111 (2023-002)

Material Weakness 2023

Corvallis Caring Place Project No. 126-22128

OR

Reporting HUD Housing Programs

Finding: The Organization did not file its annual 2023 Single Audit and Data Collection form timely. The Organization did not file its HUD REAC Annual Financial Statement timely. Views of Management and Corrective Action Plan: The updated onboarding procedures listed in Finding II Corrective Action ...

Finding: The Organization did not file its annual 2023 Single Audit and Data Collection form timely. The Organization did not file its HUD REAC Annual Financial Statement timely. Views of Management and Corrective Action Plan: The updated onboarding procedures listed in Finding II Corrective Action are designed to prevent delays in submitting required audit reporting. Key improvements include: 1. Timely Reporting Compliance: o Enhanced onboarding processes eliminate the factors that previously led to late audit submissions. 2. Accurate Financials: o Financial statements submitted to auditors will be complete and accurate, minimizing the need for corrections. 3. Proactive Issue Resolution: o By addressing reporting requirements early in the onboarding process, the likelihood of errors and delays is significantly reduced. These updates ensure that future audit reporting deadlines are consistently met, avoiding the challenges faced in the current year.

View Audit 332280

Finding 514089 (2023-003)

Material Weakness 2023

City of Trenton

NJ

Reporting

Criteria The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2024. Corrective Action The C...

Criteria The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2024. Corrective Action The City will implement procedures ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. Responsible Party Lynn Au, Acting Chief Financial Officer Anticipated Completion Date June 30, 2025

View Audit 332276

Finding 514088 (2023-002)

Significant Deficiency 2023

City of Trenton

NJ

Reporting Internal Control / Segregation of Duties

Criteria: The City is required to provide the grantors with various quarterly, annual and final financial and performance reports that are due within time frames specified in grant agreements and contracts. Condition: We selected a sample of reports for the year ended December 31, 2023, to test the ...

Criteria: The City is required to provide the grantors with various quarterly, annual and final financial and performance reports that are due within time frames specified in grant agreements and contracts. Condition: We selected a sample of reports for the year ended December 31, 2023, to test the completeness and timeliness of report submissions. We noted the first two quarters of CDBG Cash on Hand reports were not submitted timely. We also noted the NJDCA Youth Anti-Violence Initiative quarterly performance reporting was not submitted timely during 2023. Corrective Action The City will cross-train staff responsible for programmatic and financial reporting on report preparation and deadlines to ensure coverage of these duties in cases of employee turnover leave. The grant managers and program staff will be responsible for programmatic reporting and the Finance department will be responsible for the financial reporting. The City will also implement due date tracking procedures to monitor that reports are sufficiently and timely completed and submitted. Lastly, meetings and improvements in communication between the program and finance staff involved in the completion and submission of required reports will be implemented. Responsible Party Nikki Mosgrove, Grant Manager (programmatic reports), Gbalee Weah, Program Accountant; Lynn Au, Acting Chief Financial Officer (financial reports) Anticipated Completion Date June 30, 2025

View Audit 332276

Finding 514053 (2023-003)

Material Weakness 2023

Montgomery County, Missouri

MO

Reporting

We have retrieved the 2023 report on the SLFRF Compliance Report -SLR-10450 P & E Report 2023 and have enclosed it and gave all copies of our Compliance Reports of ARPA funding that the County received to be put in the County’s records. We thought since the Federal government received the compliance...

We have retrieved the 2023 report on the SLFRF Compliance Report -SLR-10450 P & E Report 2023 and have enclosed it and gave all copies of our Compliance Reports of ARPA funding that the County received to be put in the County’s records. We thought since the Federal government received the compliance reports is wasn’t necessary for us to duplicate that locally but will do it if this is something the County Commission receives in the future.

View Audit 332245

Corrective Action Plans

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