Corrective Action Plans

Finding 505053 (2023-001)

Material Weakness 2023

FL

HUD Housing Programs Material Weakness Reporting

2023-001 Reporting – Inaccurate and Late FDS Submission and Late OMB Data Collection Form Submission Public and Indian Housing Program – CFDA Number 14.850 Section 8 Housing Choice Vouchers Program – CFDA Number 14.871 Mainstream Vouchers – CFDA Number 14.879 Material Weakness in Internal Control an...

2023-001 Reporting – Inaccurate and Late FDS Submission and Late OMB Data Collection Form Submission Public and Indian Housing Program – CFDA Number 14.850 Section 8 Housing Choice Vouchers Program – CFDA Number 14.871 Mainstream Vouchers – CFDA Number 14.879 Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2022-002 from March 31, 2022 (initially occurred as Finding 2020-002 from March 31, 2020) Condition: The Authority’s original unaudited FDS filing reported the PIH FSS activity under CFDA #14.870 Resident Opportunity and Supportive Services when it should have been reported under CFDA #14.896 PIH Family Self-Sufficiency Program. In addition, the $761,718 of CFP subsidy was reported under CFDA #14.850 Public and Indian Housing when it should have been reported under CFDA #14.872 Public Housing Capital Fund. Furthermore, the unaudited FDS filings were not submitted within the timeframes specified by HUD. The Authority submitted the unaudited FDS filing on July 30, 2024 (the due date was May 30, 2023). The Authority was also required to submit the OMB Data Collection form to the Federal Audit Clearinghouse (“FAC”) by December 31, 2023 at completion of the single audit, but was not filed timely as the audit was completed on November 8, 2024. Recommendation: The Authority should make every effort to file its REAC submissions accurately and timely and submit the OMB Data Collection form timely. Action Taken: We concur with the recommendation. Due to the COVID-19 pandemic and related staff absences and turnover, we were not able to accurately close the books before the HUD specified unaudited FDS filing deadline and unable to timely file the OMB Data Collection Form. We are very focused on ensuring there is adequate staffing and sufficient processes in place in order to be able to close the books prior to submitting a materially accurate unaudited FDS submission for the following fiscal year as well as timely file the OMB Data Collection Form.

View Audit 327740

Finding 504918 (2023-001)

Significant Deficiency 2023

Talmud Torah D Nitra

NY

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Reporting

Finding 2023-01: The audit report was received by the FAC after the due date of May 31, 2024. Recommendation: A system should be implemented that designates multiple points of contact for the auditor, ensuring continuity in the event of key employee transitions and facilitating timely completion o...

Finding 2023-01: The audit report was received by the FAC after the due date of May 31, 2024. Recommendation: A system should be implemented that designates multiple points of contact for the auditor, ensuring continuity in the event of key employee transitions and facilitating timely completion of future audits. Action Taken: Since being made aware of the issue, the administrator and his staff appointed additional board members to gain familiarity with the annual audit process. This will ensure that the auditor will receive all necessary information and documentation in a timely manner, even in the event of employee transitions. In addition, staff has been trained and made aware of the general audit process to ensure future compliance. Implementation Date: Corrective Action plan has been implemented as of September 6, 2024

View Audit 327670

Finding 504879 (2023-004)

None 2023

Rangeley Lakes Heritage Trust

ME

Reporting

RLHT will seek outside accounting knowledge and experience to help provide oversight and seek guidance from the U.S. Department of Interior when deemed necessary.

View Audit 327661

Finding 504871 (2023-001)

None 2023

Meridian Institute

CO

Reporting Procurement, Suspension & Debarment § 200.512

Purpose of this document: This is a corrective action plan in response to the single audit report finding for the fiscal year ended September 30, 2023. Identifying Number: 2023-001 Finding: Late filing of the compliance report. Uniform Guidance 2 CFR 200.512(a) requires that an organization’s a...

Purpose of this document: This is a corrective action plan in response to the single audit report finding for the fiscal year ended September 30, 2023. Identifying Number: 2023-001 Finding: Late filing of the compliance report. Uniform Guidance 2 CFR 200.512(a) requires that an organization’s audit must be completed, and data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Auditor Recommendation: It is recommended that the Agency file the reporting package timely to the Federal Audit Clearinghouse. Corrective Action: Meridian Institute will establish a detailed timeline to ensure all necessary documentation is collected in a timely manner so that the reporting package may be filed by the due date to the Federal Audit Clearinghouse. Person Responsible for Corrective Action: Kauthar Rahman, CFO-COO Anticipated Completion Date for Corrective Action: The corrective action will be immediately implemented in response to the auditor’s recommendations. Sincerely, Kauthar Rahman CFO-COO

View Audit 327627

Finding 504863 (2023-001)

Significant Deficiency 2023

Hunterdon Healthcare System, Inc.

NJ

Reporting Significant Deficiency § 200.512

Finding 2023-001 Reporting – Significant Deficiency in Internal Control Condition and Effect: The single audit of the Hunterdon Healthcare System’s (the System) federal awards for the year ended December 31, 2023 was not completed within the nine months following the period-end and as a result, the ...

Finding 2023-001 Reporting – Significant Deficiency in Internal Control Condition and Effect: The single audit of the Hunterdon Healthcare System’s (the System) federal awards for the year ended December 31, 2023 was not completed within the nine months following the period-end and as a result, the System did not submit its single audit reporting package within the required timeframe. As such, the System did not comply with the aforementioned regulatory requirements. View of Responsible Officials and Planned Corrective Action: The System will review the single audit compilation process to identify where automation can be better utilized to increase timing of information gathering. In addition, cross training will be instituted to enable knowledge sharing amongst various teams to mitigate delays due to staff turnover. Name of Contract Person: Mr. Herbert White Chief Financial Officer Hunterdon Healthcare System, Inc. (908) 788-6153 hwhite@hhsnj.org Completion Date: December 31, 2024 Herbert While,

View Audit 327607

Finding 504857 (2023-003)

Material Weakness 2023

City of Saratoga Springs, New York

NY

Reporting Allowable Costs / Cost Principles

The City has established policies and procedures related to accoutning, auditing and financial reporting and grant administration. City departments have worked together to ensure personnel are supervised, trained and provided policies, procedures for accounting and reporting grants.

View Audit 327594

Finding 504836 (2023-001)

Significant Deficiency 2023

Life Asset, Inc.

DC

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.512

Views of Responsible Officials: Life Asset thought it had done what was required by submitting the annual audit on time directly to Federal Grantors (U.S. Department of the Treasury and the U.S. Small Business Administration). Once Life Asset became aware of the requirement to also file data collect...

Views of Responsible Officials: Life Asset thought it had done what was required by submitting the annual audit on time directly to Federal Grantors (U.S. Department of the Treasury and the U.S. Small Business Administration). Once Life Asset became aware of the requirement to also file data collection forms for single audit to the Federal Audit Clearinghouse, Life Asset did so right away. Life Asset has established an internal control procedure to ensure that the data collection forms and reporting package will be filed timely moving forward.

View Audit 327570

Finding 504822 (2023-007)

None 2023

Village of Angel Fire

NM

Reporting

Management will have the trial balance ready on time in future

View Audit 327511

Finding 504792 (2023-004)

Significant Deficiency 2023

City of Pauls Valley

OK

Reporting

Management will take necessary steps in future periods to ensure this from happening again.

View Audit 327450

Finding 504786 (2023-001)

Material Weakness 2023

Town of East Hampton

NY

HUD Housing Programs Cash Management Reporting

Material Weakness ? Internal Control over Compliance & Compliance Testing The Organization will reach out to HUD again to seek assistance to resolve the REAC system technical issues in order to move forward.

View Audit 327426

Finding 504748 (2023-002)

Material Weakness 2023

Newport Borough Water Authority

PA

Material Weakness Reporting Internal Control / Segregation of Duties

The Authority did not realize quarterly reports were required and was never asked by USDA for these. USDA was contacted and the Authority has been informed that a quarterly Balance Sheet and Profit and Loss Statement will fulfill this requirement. The past due reports will be sent to USDA this mon...

The Authority did not realize quarterly reports were required and was never asked by USDA for these. USDA was contacted and the Authority has been informed that a quarterly Balance Sheet and Profit and Loss Statement will fulfill this requirement. The past due reports will be sent to USDA this month and going forward, quarterly reports will be forwarded to USDA within 30 days of the end of each quarter.

View Audit 327361

Finding 504746 (2023-001)

Material Weakness 2023

Disability Rights California

CA

Reporting

Organization's Response: DRC agrees with the finding. DRC agrees with the finding and has taken steps to rectify the finding. The schedule of expenditures of federal awards has been updated to include the $2,369,463 federal expenditures for the Coronavirus State and Local Fiscal Recovery Funds. The ...

Organization's Response: DRC agrees with the finding. DRC agrees with the finding and has taken steps to rectify the finding. The schedule of expenditures of federal awards has been updated to include the $2,369,463 federal expenditures for the Coronavirus State and Local Fiscal Recovery Funds. The total federal expenditures were updated to total $20,612,445. The schedule of expenditures of state awards has been updated to not include the $2,369,463 federal expenditures. The total state expenditures were updated to total $21,231,922. DRC is monitoring and performing evaluations of individual grants to ensure expenditures are accurately captured and reported on the schedule of expenditures of federal awards. In addition, DRC is maintaining a thorough review process for the preparation of the schedule of expenditures of federal awards. Name of Responsible Person: Karen Keene, Associate Executive Director of Finance and Administration Anticipated Completion Date: October 25, 2024

View Audit 327351

Finding 504722 (2023-001)

Significant Deficiency 2023

Barrio Logan College Institute

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

To the Department of Education Barrio Logan College Institute respectfully submits the following corrective action plan for the year ended August 31, 2023. Name and address of independent public accounting firm: Moss Adams LLP 4747 Executive Drive, Suite 1300 San Diego, California 92121Audit period:...

To the Department of Education Barrio Logan College Institute respectfully submits the following corrective action plan for the year ended August 31, 2023. Name and address of independent public accounting firm: Moss Adams LLP 4747 Executive Drive, Suite 1300 San Diego, California 92121Audit period: August 31, 2023 The findings from the August 31, 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section II of the schedule, Financial Statement Findings, does not include findings and is not addressed. Finding 2023-001 – Reporting – Significant Deficiency in Internal Controls Over Compliance Recommendation We recommend that the Organization set a timeline for closing the books, preparing audit schedules and conducting the audit so the audit can be completed timely. Management should ensure that all involved in the audit process have adequate capacity, are aware of the deadlines and commit to them. Action to be Taken Barrio Logan College Institute agrees with the finding. We are committed to getting the single audit completed on time. A plan for August 31, 2024 audit has been developed and will begin in November 2024 and is expected to be completed before the deadline in 45 CFR 75.501.

View Audit 327339

Finding 504715 (2023-002)

Material Weakness 2023

Inova Health System

VA

Reporting Cash Management Subrecipient Monitoring

Federal Program Information Federal Agencies: Department of Health and Human Services (“HHS”) Pass-Through Entity: Virginia Department of Health Pass-Through Entity Number: INORWB611-GY22; INORPS61 1-FY23; INORWB611-GY23 Awards: Assistance Listing Number 93.917 - HIV Emergency Relief Project Grants ...

Federal Program Information Federal Agencies: Department of Health and Human Services (“HHS”) Pass-Through Entity: Virginia Department of Health Pass-Through Entity Number: INORWB611-GY22; INORPS61 1-FY23; INORWB611-GY23 Awards: Assistance Listing Number 93.917 - HIV Emergency Relief Project Grants (Part B) Assistance Listing Number 93.918 - Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease (Part C) Award Periods: April 1, 2022 to March 31, 2023; July 1, 2022 to March 31, 2023; m April 1, 2023 to March 31, 2024 May 1, 2022 to April 30, 2023; May 1, 2023 to April 30, 2024 Description: Timely Application of Program Income Prior to Requesting Additional Cash Payments Type of Finding: Material Weakness in Internal Control Over Compliance Recommendation: Inova Juniper Program’s existing policies and procedures are not designed to ensure the program income balance is spent timely. HRSA recommends that recipients and subrecipients strive to proactively secure and estimate the extent to which program income will be accrued. IJP should accrue for the anticipated program income to ensure it is disbursed timely. View of responsible officials: Management concurs with the finding and will implement procedures to ensure that the appropriate and timely application of program income. Name(s) of the Contact Person(s) Responsible for Corrective Action: Mara Carter, Senior Director Community Health, 703-321-2687. Corrective Action Planned Cash Management, Program Income: Inova Juniper and Inova Grants & Awards Accounting will work collaboratively to disburse funds available from program income prior to requesting additional cash payments from RWHAP funds. Throughout the fiscal year, the team will make projections for program income for each RWHAP grant, to create a monthly spending target. The Grants Accounting team will schedule monthly meetings prior to month close/report submission to reconcile and reassign costs to program income to ensure that it is disbursed timely. ALN 93.918 - Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease (Part C) 340B Program Income: Inova Juniper will update the 340B prescription process and retrain physicians on process to ensure patient eligibility for each prescribed medication. The new process will include the following: placing grant designation on each prescription, 100% confirmation of 340B eligibility by an UP Leader on each prescription, 100% audit of monthly pharmacy invoice by practice managers, 100% audit of monthly pharmacy invoice by Visante (external 340B auditors). These new processes will ensure that all patients who are receiving medications under the RW 340B program are eligible for both initial prescriptions and refills. Inova Juniper will also explore EPIC capabilities with regards to recording grant delineations on clients. Planned Completion Date for Corrective Action Planned: Ongoing with completion date of December 31, 2024.

View Audit 327329

Finding 504691 (2023-002)

None 2023

City of Fort Lauderdale

FL

Reporting

The grant quarterly reporting was late due largely in part to a change in personnel. The new coordinator had to be brought up to speed on the reporting rerquirements and how to obtain the information. All relevant staff members responsible for quarterly reporting have been trained on the City's pr...

The grant quarterly reporting was late due largely in part to a change in personnel. The new coordinator had to be brought up to speed on the reporting rerquirements and how to obtain the information. All relevant staff members responsible for quarterly reporting have been trained on the City's processes an dmanagement does not foresee this being an issue moving forward.

View Audit 327294

Finding 504690 (2023-001)

None 2023

City of Fort Lauderdale

FL

Reporting

On April 12, 2023, the City of Fort Lauderdale suffered a major natural disaster due to a once in a thousand-year weather event resulting in major flooding and related damage. Because of the storm, the City's primary operating facility (City Hall) suffered catastrophic damage and was rendered inhabi...

On April 12, 2023, the City of Fort Lauderdale suffered a major natural disaster due to a once in a thousand-year weather event resulting in major flooding and related damage. Because of the storm, the City's primary operating facility (City Hall) suffered catastrophic damage and was rendered inhabitable. At the time that the report was due, City employees were still displaced by the severe weathere event. The employee in charge of submitting the quarterly reports is no longer with the city andd there is no documentation in our files to determine if a waiver was granted. The City has been current on all subsequeent reporting requirements and does not foresee this being an issue moving forward.

View Audit 327294

Finding 504664 (2023-001)

Material Weakness 2023

Faces and Voices of Recovery

DC

Material Weakness Reporting

Finding 2023-001, Material Weakness – Compliance Patty McCarthy, CEO, has been in contact with the Organization’s funders regarding the late submission and no action is expected. The CEO and management will arrange for future audits and submissions to be performed timely. They have been in contact w...

Finding 2023-001, Material Weakness – Compliance Patty McCarthy, CEO, has been in contact with the Organization’s funders regarding the late submission and no action is expected. The CEO and management will arrange for future audits and submissions to be performed timely. They have been in contact with their auditors to begin the audit earlier for 2024, starting in April 2025.

View Audit 327257

Finding 504570 (2023-002)

Material Weakness 2023

Audubon Community School District

IA

Internal Control / Segregation of Duties Reporting

There was a transition in a couple position during FY23 and duties are getting redistributed as we all are trained. We will continue to review our control procedures to obtain the maximum internal control possible under the circumstances.

View Audit 327159

Finding 504558 (2023-001)

Material Weakness 2023

Mercyfirst

NY

Reporting

Management acknowledges the finding and has initiated steps to address the identified issues. As of January 2024, MercyFirst made a strategic decision to outsource the entirety of its fiscal operations to industry leading BTQ Financial Services. The cooperation with the new fiscal vendor will res...

Management acknowledges the finding and has initiated steps to address the identified issues. As of January 2024, MercyFirst made a strategic decision to outsource the entirety of its fiscal operations to industry leading BTQ Financial Services. The cooperation with the new fiscal vendor will result in overall increase on compliance and timely financials reports that overall will ensure timely audit completion and submission of DCF report.

View Audit 327155

Finding 504531 (2023-001)

None 2023

North Iowa Area Council of Governements

IA

Internal Control / Segregation of Duties Reporting

The Agency should review its control activities to obtain the maximum internal control possible under the circumstances utilizing currently available staff or Agency Board members to provide additional control through review of financial transactions, reconciliations and reports.

View Audit 327114

Finding 504529 (2023-002)

Significant Deficiency 2023

Brightside Up, Inc.

NY

Reporting § 200.512

Brightside Up, Inc will stay current with new standards that could delay filings in the future. A plan to research and review new GAAP auditing procedures at the onset of the calendar year to be implemented prior to the accounting firm arriving for the formal audit. Financial information will be rea...

Brightside Up, Inc will stay current with new standards that could delay filings in the future. A plan to research and review new GAAP auditing procedures at the onset of the calendar year to be implemented prior to the accounting firm arriving for the formal audit. Financial information will be ready and available in a timely manner for all filings to be submitted by the deadline, to ensure compliance with the Federal Audit Clearing House. Contact person Keely Weise, CFO, 518-426-7181, kweise@brightsideup.org. The anticipated date for resolving the audit finding is December 31, 2024. Brightside Up, Inc will monitor the corrective action plan during the year to remain on the timeline for meeting all filing deadlines.

View Audit 327105

Finding 504520 (2023-006)

Material Weakness 2023

Economic Development Bank for Puerto Rico

PR

Reporting Subrecipient Monitoring

Management agrees with this finding. The presentation of the CDBG-DR fund was caused by the significant time and effort that requires the accounting of the new fund and the understaffing of the accounting department. Management is making arrangements to modify accounting system and procedures to asc...

Management agrees with this finding. The presentation of the CDBG-DR fund was caused by the significant time and effort that requires the accounting of the new fund and the understaffing of the accounting department. Management is making arrangements to modify accounting system and procedures to ascertain all transactions related to the CDBG-DR Fund are presented in the Bank's general ledger on a monthly basis. Also, the Bank is working toward recruiting additional personnel for the accounting department.

View Audit 327082

Finding 504516 (2023-002)

Material Weakness 2023

Economic Development Bank for Puerto Rico

PR

Reporting

Management agrees with the facts presented by the auditors. The EDB, as Subrecipient, performs the closings of CDBG-DR SBF Grants and enters each transaction’s information in a system provided by the CDBG-DR SBF Recipient and its Consultants. The Administrative and Performance Reports, referred to b...

Management agrees with the facts presented by the auditors. The EDB, as Subrecipient, performs the closings of CDBG-DR SBF Grants and enters each transaction’s information in a system provided by the CDBG-DR SBF Recipient and its Consultants. The Administrative and Performance Reports, referred to by the auditor, are automatically generated by the Award Management system and other systems provided by the Recipient to us. The difference reflected between the Bank’s records and the Administrative and Performance Reports results from a system’s bug that is solely under the control of the Recipient and its Consultants. The differences herein indicated were informed to the Recipient and its Consultants to be corrected.

View Audit 327082

Finding 504514 (2023-004)

Material Weakness 2023

Desoto County Board of County Commissioners

FL

Material Weakness Reporting

The County has corrected the material understatement of expenditures of federal awards in the current fiscal year and does not foresee this as an ongoing weakness in its internal controls. The County will review its policies and procedures on an annual basis.

View Audit 327073

Finding 504490 (2023-002)

Material Weakness 2023

Middle East Broadcasting Networks, Inc.

VA

Reporting

It was recommended that, as part of the system of internal control over the monthly closing process, accounting staff be assigned to review the detailed schedules of liability and asset account reconciliations for accuracy and completeness and that any unusual balances, such as long-outstanding bala...

It was recommended that, as part of the system of internal control over the monthly closing process, accounting staff be assigned to review the detailed schedules of liability and asset account reconciliations for accuracy and completeness and that any unusual balances, such as long-outstanding balances or negative balances, should be reviewed and adjustments posted. Furthermore, it was recommended that the Organization enhance its procedures to ensure that the evidence of review of schedules and other reconciliations, such as sign-offs by both the preparer and reviewer on the documents, are retained.

View Audit 327056

Corrective Action Plans

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