Corrective Action Plans

Finding 512471 (2023-001)

Significant Deficiency 2023

VI

Reporting § 200.512

2023-001: Data Collection Form and Single Audit Reporting Package Response: Transitions in WCSC financial personnel during and after year-end resulted delays to the audit process for the audit period ending September 30, 2023. To address this problem, WCSC hired a fiscal consultant in Augu...

2023-001: Data Collection Form and Single Audit Reporting Package Response: Transitions in WCSC financial personnel during and after year-end resulted delays to the audit process for the audit period ending September 30, 2023. To address this problem, WCSC hired a fiscal consultant in August 2022 to oversee the fiscal office, prepare and complete all grant reports, and to coordinate all fiscal audits. WCSC also hired a full-time bookkeeper in October 2022 to conduct day-to-day financial transactions and to assist with audit and grant reporting. WCSC has already engaged its Auditors to conduct the FY2024 audit, which will be completed by April 30th, 2025. Estimated Completion Date: April 30th, 2025 Contact: Carolyn Forno, Fiscal Officer

View Audit 330248

Finding 512468 (2023-003)

Material Weakness 2023

Ardmore Village Housing Corporation

OK

HUD Housing Programs Procurement, Suspension & Debarment Material Weakness § 200.514

The Board of Directors hired Gorman Management Company (GMC) on March 1, 2024, to operate the property, Ardmore Village. GMC has extensive experience in the on-site and financial management of properties like Ardmore Village. Specifically, GMC has procedures in place to maintain compliance with the ...

The Board of Directors hired Gorman Management Company (GMC) on March 1, 2024, to operate the property, Ardmore Village. GMC has extensive experience in the on-site and financial management of properties like Ardmore Village. Specifically, GMC has procedures in place to maintain compliance with the regulations applicable to the Section 8/202 program and the FHA Section 223f program. GMC is well versed with CFR §200.512 (single audit data collection form), HUD Handbooks 4350.3, 4370.2 and 4381.5. GMC manages over 40 properties that have similar reporting and auditing requirements. All of the issues related to these findings will cure through GM C's policies and procedures.

View Audit 330246

Finding 512466 (2023-003)

Significant Deficiency 2023

Treepeople, Inc.

CA

Questioned Costs Period of Performance Internal Control / Segregation of Duties

In 2023, TreePeople engaged an independent consulting firm to reconcile all accounts and perform month-end and year-end close activities. Also in 2023, TreePeople implemented new policies and procedures to support timely reporting – including new month-end and year-end close procedures. In 2024, ...

In 2023, TreePeople engaged an independent consulting firm to reconcile all accounts and perform month-end and year-end close activities. Also in 2023, TreePeople implemented new policies and procedures to support timely reporting – including new month-end and year-end close procedures. In 2024, TreePeople hired a new CFO and a new controller, bringing extensive non-profit finance and government grant management experience to the organization. The new CFO promptly implemented additional controls addressing month-end close activities and additional reviews and approvals of journal entries by the CFO and controller. The Accounts Receivable team, which previously reported to the programs team, will be reporting to the CFO starting December 1, 2024, to ensure timeliness and accuracy in charging of expenses, billing and revenue recognition for TreePeople’s government grants. Moving the Accounts Receivable team under the CFO's supervision will consolidate oversight and help strengthen our internal control process and assist in streamlining accounting and financial operations. To ensure expenses are coded to the proper federal program and spent within the allowable period of performance, the organization will leverage new accounting software to strengthen reconciliations and proper recording of revenue and expenses to the proper federal program in the proper period. All training and new processes will be updated and implemented by March 31, 2025.

View Audit 330228 Questioned Costs: $1

Finding 512463 (2023-001)

Significant Deficiency 2023

City of Rockport

TX

Reporting

The City of Rockport filled the vacant positions as quickly as possible. The Finance Department is now staffed and is working diligently to catch up in all delayed finance and accounting matters.

View Audit 330194

Finding 512437 (2023-002)

Significant Deficiency 2023

East Liberty Family Health Care Center INC

PA

Reporting Cash Management

Since taking over the financial management of ELFHCC in December 2022 we have hired an auditing firm (Louis Plung & Company) to perform the 2021, 2022, and 2023 Single Audit submissions and are now up to date. Moving forward, all audits will be completed before the submission due dates each year

View Audit 330171

Finding 512436 (2023-001)

Material Weakness 2023

East Liberty Family Health Care Center INC

PA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Since taking over the financial management of ELFHCC in December 2022 we have reorganized the financial reporting process and have been able to ensure meaningful analysis on a regular and continual basis. Policies and procedures have been created, changed, updated and Board approved. All financial r...

Since taking over the financial management of ELFHCC in December 2022 we have reorganized the financial reporting process and have been able to ensure meaningful analysis on a regular and continual basis. Policies and procedures have been created, changed, updated and Board approved. All financial reporting is prepared, analyzed and presented each month without delay.

View Audit 330171

Finding 512430 (2023-002)

Material Weakness 2023

Chief Seattle Club

WA

Reporting

The 2023 audit will be filed 1 to 2 months late this year. This happened in part because we started the audit process three months later than last year. We could not start earlier because we couldn’t close the year without 2023 financial reports from our property manager. That and a lack of timely c...

The 2023 audit will be filed 1 to 2 months late this year. This happened in part because we started the audit process three months later than last year. We could not start earlier because we couldn’t close the year without 2023 financial reports from our property manager. That and a lack of timely communication with our audit team contributed to the delay. Next year, we will close the books and begin the audit earlier.

View Audit 330162

Finding 512302 (2023-001)

Significant Deficiency 2023

Murphy Senior Living, INC

MO

HUD Housing Programs Reporting Internal Control / Segregation of Duties

S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Concur S3800-130 Response Indicator: Agree S3800-140 Completion Date: May 11, 2023 S3800-150 Response: For the year ended December 31, 2022, the Project filed the REAC report with HUD on May 11, 2023. S3800-16...

S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Concur S3800-130 Response Indicator: Agree S3800-140 Completion Date: May 11, 2023 S3800-150 Response: For the year ended December 31, 2022, the Project filed the REAC report with HUD on May 11, 2023. S3800-160 Contact Person - First Name: Dawn S3800-180 Contact Person - Last Name: Kleinschrodt

View Audit 330074

Finding 512284 (2023-001)

Significant Deficiency 2023

Northampton Community Arts Trust

MA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

Views of Responsible Officials: Management agrees and has drafted a corrective action plan following to address the issue. Corrective Action Plan: (unaudited) We have designated staff and established timelines to ensure timely completion of reporting to all stakeholders when we have to file with t...

Views of Responsible Officials: Management agrees and has drafted a corrective action plan following to address the issue. Corrective Action Plan: (unaudited) We have designated staff and established timelines to ensure timely completion of reporting to all stakeholders when we have to file with the Federal Audit Clearinghouse Data Collection Form.

View Audit 330055

Finding 512283 (2023-003)

Significant Deficiency 2023

Red Lake County

MN

Reporting

Name of Contact Person Responsible for Corrective Action: County Board and Kelsey Gervais, County Auditor Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting packa...

Name of Contact Person Responsible for Corrective Action: County Board and Kelsey Gervais, County Auditor Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Comments: The late audit report was beyond the control of the county. The County Auditor will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in our corrective action plan. Anticipated completion date: December 31, 2023

View Audit 330043

Finding 512256 (2023-003)

Significant Deficiency 2023

Center on Halsted

IL

Reporting § 200.512

Corrective Actions Taken or Planned: ▪ Taken: This finding was a result of staff turnover and Center on Halsted has put in place an established relationship with an external accounting firm (Sikich), that will help create stability and support in all financial processes including grant reconciliatio...

Corrective Actions Taken or Planned: ▪ Taken: This finding was a result of staff turnover and Center on Halsted has put in place an established relationship with an external accounting firm (Sikich), that will help create stability and support in all financial processes including grant reconciliation. This updated contractual agreement & relationship occurred on March 1, 2024. ▪ Planned: Center on Halsted leadership will ensure proper documentation, internal controls, and processes that will support a timelier audit. This includes an organization-initiated internal audit for the Center on Halsted processes that will stress test our ability to produce accurate supporting documentation and allows us to build more effective and efficient processes prior to our annual audit. This will be led by the Senior Director of Finance, Reginald Walker, in partnership with Sikich. Anticipated completion date: December

View Audit 330028

Finding 512255 (2023-002)

Material Weakness 2023

Center on Halsted

IL

Reporting Internal Control / Segregation of Duties

Corrective Actions Taken or Planned: ▪ Taken: This finding was a result of staff turnover and Center on Halsted has put in place an established relationship with an external accounting firm (Sikich), that will help create stability and support in all financial processes including grant reconciliatio...

Corrective Actions Taken or Planned: ▪ Taken: This finding was a result of staff turnover and Center on Halsted has put in place an established relationship with an external accounting firm (Sikich), that will help create stability and support in all financial processes including grant reconciliation. This updated contractual agreement & relationship occurred on March 1, 2024. ▪ Planned: An ongoing process will be put in place to ensure multiple checks & balances are conducted prior to grant submission. This will be facilitated by our Finance team – Senior Accountant Jeong Shin and Senior Director of Finance Reginald Walker monthly starting August 1st, 2024. ▪ Planned: Stronger supervision of required reporting and deadlines. This will be facilitated by our Senior Director of Finance Reginald Walker and our Senior Accountant Jeong Shin in partnership with our Sikich partners. Anticipated completion date: August 1st, 2024. ▪ Planned: Alignment with our Board approved Financial Policy documentation that includes information on appropriate finance and accounting processes. The review and assessment of our current processes to the Finance Policy will be conducted by our Senior Director of Finance Reginald Walker, with a completion & report of that process occurring by September 30th, 2024

View Audit 330028

Finding 512252 (2023-006)

Significant Deficiency 2023

Metropolitan School District of Warren County

IN

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.302 § 200.303 § 200.328

Finding 2023-006 – Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Matthew Parkinson, CFO Contact Phone Number: 317-869-4364 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: MSD Warren will submit a revis...

Finding 2023-006 – Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Matthew Parkinson, CFO Contact Phone Number: 317-869-4364 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: MSD Warren will submit a revised ESSER data report to DOE. Anticipated Completion Date: Completed as of the date of this report.

View Audit 330027

Finding 512236 (2023-004)

Significant Deficiency 2023

City of Clarksville

TX

Subrecipient Monitoring Allowable Costs / Cost Principles HUD Housing Programs

City of Clarksville, TX accounting department and Mayor will develop a process in which the audit will be completed in a timely manner to submit it to the FAC by hiring an auditor earlier in the year and submitting it to the Clearing house within 30 days of the audit report or nine months after the ...

City of Clarksville, TX accounting department and Mayor will develop a process in which the audit will be completed in a timely manner to submit it to the FAC by hiring an auditor earlier in the year and submitting it to the Clearing house within 30 days of the audit report or nine months after the Organization’s year end

View Audit 330016

Finding 512206 (2023-001)

Significant Deficiency 2023

Boone County Fiscal Court

KY

Subrecipient Monitoring Reporting Significant Deficiency § 200.331

Already corrected in Q4 CY23 ARPA Report.

View Audit 329966

Finding 512197 (2023-002)

Material Weakness 2023

Portage County

OH

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.328

The Mental Health and Recovery Board of Portage County will submit program final expenditures in the GFMS system within the grant close-out reporting period.

View Audit 329956

Finding 512166 (2023-005)

None 2023

Detroit Health Care for the Homeless Dba Advantage Health Centers

MI

Allowable Costs / Cost Principles Reporting Special Tests & Provisions

Due to administrative issues, the Organization was unable to submit the reporrs in a timely manner. We will ensure that all the reports are timely submitted as per the grant requirements.

View Audit 329922

Finding 512165 (2023-004)

Material Weakness 2023

Detroit Health Care for the Homeless Dba Advantage Health Centers

MI

Reporting

Advantage will adhere to written grant procedures to ensure adherence to applicable compliance requirements.

View Audit 329922

Finding 512163 (2023-002)

Significant Deficiency 2023

Detroit Health Care for the Homeless Dba Advantage Health Centers

MI

Reporting

Due to administration issues, the Organization was unable to submit the reports in a timely manner. We will ensure that all the reports are timely submitted as per the grant requirements.

View Audit 329922

Finding 512143 (2023-004)

Significant Deficiency 2023

Lutheran Services in Iowa, Inc.

IA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Assistance Listing No. 93.576 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review and update ...

Assistance Listing No. 93.576 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review and update existing controls. Document approvals throughout the process. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 12/31/2024

View Audit 329880

Finding 512115 (2023-002)

Material Weakness 2023

City of Calumet City

IL

Reporting

The City will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Furthermore, the City will adequately document claimed expenditures that are consistent with the terms and conditions of each grant agreement. The City will have reports pr...

The City will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Furthermore, the City will adequately document claimed expenditures that are consistent with the terms and conditions of each grant agreement. The City will have reports prepared and reviewed by separate individuals.

View Audit 329858

Finding 512112 (2023-001)

None 2023

Nbc-Usa, Housing, Inc., Thirteen

OH

HUD Housing Programs Reporting

NBC-USA, Housing, Inc., Thirteen DBA New Salem Manor HUD Project No. 043-11295 Corrective Action Plan Finding 2023-001 S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations The Corporation concurs and is working to obtain the UEI in order to complete and submit th...

NBC-USA, Housing, Inc., Thirteen DBA New Salem Manor HUD Project No. 043-11295 Corrective Action Plan Finding 2023-001 S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations The Corporation concurs and is working to obtain the UEI in order to complete and submit the 2022 data collection form. S3800-130 Response Indicator Agree S3800-140 Completion Date N/A S3800-150 Response N/A S3800-160 Contact Person First Name Jill S3800-180 Contact Person Last Name Kolb

View Audit 329853

Finding 512110 (2023-001)

None 2023

Nbc-Usa, Housing Association I, Inc.

OH

HUD Housing Programs Reporting

NBC-USA, Housing Association I, Inc. DBA Riddlehaven Apartments HUD Project No. 042-11267 Corrective Action Plan Finding 2023-001 S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations The Corporation concurs and is working to obtain the UEI in order to complete an...

NBC-USA, Housing Association I, Inc. DBA Riddlehaven Apartments HUD Project No. 042-11267 Corrective Action Plan Finding 2023-001 S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations The Corporation concurs and is working to obtain the UEI in order to complete and submit the 2022 data collection form. S3800-130 Response Indicator Agree S3800-140 Completion Date N/A S3800-150 Response N/A S3800-160 Contact Person First Name Jill S3800-180 Contact Person Last Name Kolb

View Audit 329846

Finding 512083 (2023-003)

Material Weakness 2023

Aliquippa School District

PA

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.302 § 200.328 § 200.329

CONDITION: The District did not properly record its federal program expenditures for the ESSER and ARP ESER federal grant programs using the various funding source expenditure codes as prescribed by the Chart of Accounts for PA Local Educational Agencies maintained by the PA Office of the Budget, Of...

CONDITION: The District did not properly record its federal program expenditures for the ESSER and ARP ESER federal grant programs using the various funding source expenditure codes as prescribed by the Chart of Accounts for PA Local Educational Agencies maintained by the PA Office of the Budget, Office of Comptroller Operations and well as Section 2 CFR 200.302(a) of the Uniform Guidance. CRITERIA: The financial management system of the District must provide for 1) identification in it’s accounts, of all Federal awards received and expended and the Federal programs under which they were received, and 2) accurate, current and complete disclosure of the financial results of each federal award or program in accordance with the reporting requirements set forth in sections 200.328 and 200.329 of the Uniform Guidance. 74CORRECTIVE ACTION PLAN: The School District concurs with the above noted finding. The School District has employed a new Business Manager whose responsibilities include the oversight of the financial management system and the posting of all transactions into that system. Procedures will be put into place during the remaining months of the 2023-2024 fiscal year, and all subsequent years, for ensuring federal program expenditures are properly coded within the District’s financial management system so as allow for proper reporting related to those expenditures.

View Audit 329826

Finding 512082 (2023-002)

Material Weakness 2023

Aliquippa School District

PA

Allowable Costs / Cost Principles Reporting § 200.403

CONDITION: The District did not comply with the laws and regulations related to its participation in it’s various federal grant program reporting requirements. Personnel did not complete and submit the required ‘quarterly cash on hand reports’ and ‘final expenditure report’ (FER) for the grant progr...

CONDITION: The District did not comply with the laws and regulations related to its participation in it’s various federal grant program reporting requirements. Personnel did not complete and submit the required ‘quarterly cash on hand reports’ and ‘final expenditure report’ (FER) for the grant programs based on supporting accurate general ledger expenditures as required by Section 2 CFR 200.403(g) of the Uniform Guidance. CRITERIA: The PA Department of Education (PDE) and Section 2 CFR 200.403(g) of the Uniform Guidance requires the completion and submission of a ‘quarterly cash on hand report’ quarterly as needed and a ‘final expenditure report’ (FER) at the conclusion of each grant program year (including any carryover period) based on information contained in the School District’s financial management system and supported by all underlying documentation. MANAGEMENT’S CORRECTIVE ACTION PLAN: The School District concurs with the above noted finding. The School District has employed a new Business Manager whose responsibilities include the oversight of accounting records and preparation of all required financial reports related to PDE federal grant programs in a timely manner, and to ensure that the information reported to PDE is supported by the underlying documentation contained in the District’s general ledger. Procedures will be put into place during the remaining months of the 2023-2024 fiscal year, and all subsequent years, for ensuring federal program reports are prepared accurately and agree with the financial management system and supported by all underlying documentation.

View Audit 329826

Corrective Action Plans

Filters