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Corrective Action Plans

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Finding 509784 (2023-001)
Material Weakness 2023
Boys & Girls Clubs of Central Georgia, Inc.
GA
Material Weakness Reporting Internal Control / Segregation of Duties
Recommendation: Marshall Jones recommends that the Organization receive additional assistance in improving their financial reporting processes from individuals who are familiar with GAAP. Marshall Jones also recommends that management establish policies and procedures to ensure that management level...
Recommendation: Marshall Jones recommends that the Organization receive additional assistance in improving their financial reporting processes from individuals who are familiar with GAAP. Marshall Jones also recommends that management establish policies and procedures to ensure that management level reviews of monthly and annual financial information are performed on a timely basis. Views of Responsible Officials: Management of BGCCG acknowledges the finding and concurs with the recommendation. Response of Responsible Officials: To continuously improve BGCCG’s Accounting and Financial Reporting, workflow, and internal controls, BGCCG has begun the process to transition the back-office accounting providers from part-time status to full-time status to sufficiently accommodate the needs of the Organization. BGCCG will employ a full-time Chief Finance & Administrative Officer (CFAO), preferably with CPA/CGMA certification, and strong analytical and financial modeling and forecasting skills as well as deep knowledge of GAAP for nonprofits. This pivotal role will provide strategic direction to ensure the financial health of the Organization while driving innovative financial solutions. The CFAO will oversee all financial and accounting operations of the Organization, including the creation and execution of sound financial policies, procedures and internal controls, budgeting, accounting, cash and debt management, audits, investments, tax compliance, and weekly Accounting and Finance reporting to the CEO and Board Finance Chair. The CFAO will report directly to the CEO. This position will be employed on or before December 31, 2024. BGCCG will also employ a full-time Finance Manager (FM) with commensurate experience that demonstrates exemplary strategic and financial acumen. The FM will be responsible for intermediate-level finance and accounting functions such as general ledger/account maintenance, timely account reconciliation, accounts payable, accounts receivables, data processing, payroll processing, and reporting to the CFAO. The FM will report directly to the CFAO. This position will be employed on or before December 31, 2024. Upon the hiring and on-boarding of the CFAO and FM, BGCCG will immediately begin the process of updating its Financial Management & Accounting Control Policies & Procedures to further strengthen BGCCG’s internal controls. Corrective Action Plan: Upon the hiring and on-boarding of the new full-time CFAO and FM, management of BGCCG will ensure the back-office finance and accounting providers seek and attend professional development trainings as often as possible, in addition to receiving additional assistance from the Board Finance Chair and Treasurer, and CEO to continue improving the financial reporting processes as recommended. Management of the Organization will begin to work closely with the CFAO and FM to conduct weekly, monthly, and semi-annual financial reviews to ensure operational compliance, accuracy, and timely reporting of financial matters. Acknowledged, Phillip Bryant President & CEO
View Audit 329517
Finding 509780 (2023-002)
Material Weakness 2023
Mount Olive Baptist Church
LA
Reporting Internal Control / Segregation of Duties
Management Comments: Management agrees with the finding and will implement the recommendation of reviewing the process of providing information to the independent auditor ensure timely filings in the future.
Management Comments: Management agrees with the finding and will implement the recommendation of reviewing the process of providing information to the independent auditor ensure timely filings in the future.
View Audit 329508
Finding 509771 (2023-004)
Material Weakness 2023
People Trust
AR
Allowable Costs / Cost Principles Cash Management Material Weakness § 200.430
CDFI ERP Program (COVID-19) – Assistance Listing No. 21.033 Recommendation: We recommend management develop procedures requiring employees to track their time and effort by grant. Another individual should periodically review and approve these time and effort records before the funding request is s...
CDFI ERP Program (COVID-19) – Assistance Listing No. 21.033 Recommendation: We recommend management develop procedures requiring employees to track their time and effort by grant. Another individual should periodically review and approve these time and effort records before the funding request is sent to the federal agency or charged to the federal award. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Each employee will track their time spent on the grant through Paychex. Timesheets will be approved by Arlo Washington, President, each payroll period. Name(s) of the contact person(s) responsible for corrective action: Arlo Washington Planned completion date for corrective action plan: January 1, 2025
View Audit 329488
Finding 509770 (2023-001)
Material Weakness 2023
Bishop's Commons, Inc.
NY
Reporting Internal Control / Segregation of Duties
Management agrees with the recommendation. All updates and appropriate changes have been implemented at the time of this response. We developed a reconciliation process that includes all reconciliations are done in the recommended time frames after the standard entries are done. This revised policy ...
Management agrees with the recommendation. All updates and appropriate changes have been implemented at the time of this response. We developed a reconciliation process that includes all reconciliations are done in the recommended time frames after the standard entries are done. This revised policy has been communicated to the appropriate individuals as a means of reiterating the importance of complete and accurate reconciliations.
View Audit 329466
Finding 509768 (2023-001)
Material Weakness 2023
St. Luke Residential Health Care Facility, Inc.
NY
Reporting Internal Control / Segregation of Duties
Management agrees with the recommendation. All updates and appropriate changes have been implemented at the time of this response. We developed a reconciliation process that includes all reconciliations are done in the recommended time frames after the standard entries are done. This revised policy ...
Management agrees with the recommendation. All updates and appropriate changes have been implemented at the time of this response. We developed a reconciliation process that includes all reconciliations are done in the recommended time frames after the standard entries are done. This revised policy has been communicated to the appropriate individuals as a means of reiterating the importance of complete and accurate reconciliations.
View Audit 329465
Genesis II Apartments, Inc. 054-Ee081-Wah
SC
Reporting Matching / Level of Effort / Earmarking § 200.512
GENESIS II APARTMENTS, INC. Mullins, South Carolina CORRECTIVE ACTION PLAN October 18, 2024 U. S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Genesis II Apartments,...
GENESIS II APARTMENTS, INC. Mullins, South Carolina CORRECTIVE ACTION PLAN October 18, 2024 U. S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Genesis II Apartments, Inc., HUD Project No. 054-EE081-WAH, respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Bernard Robinson & Company, L.L.P. Post Office Box 19608 Greensboro, North Carolina 27419-9608 Audit period: Year ended June 30, 2023 The findings from the Schedule of Findings and Questioned Costs for the year ended June 30, 2023 are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2023-001: U.S. Department of Housing and Urban Development, Supportive Housing for the Elderly (Section 202), Assistance Listing #14.157 Recommendation: We recommend the board of directors and management ensure that the annual financial reports to HUD are submitted by the required due date. Action Taken: We agree with Finding 2023-001 described in the accompanying schedule of findings and questioned costs. The new management company will ensure the annual financial statements are submitted once the audits are back on track with the scheduled due dates. Finding 2023-002: U.S. Department of Housing and Urban Development, Supportive Housing for the Elderly (Section 202), Assistance Listing #14.157 Recommendation: We recommend the board of directors and management 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. Action Taken: We agree with Finding 2023-002 described in the accompanying schedule of findings and questioned costs. The new management company will ensure the data collection forms are submitted electronically to the FAC each fiscal year. If HUD has questions regarding this plan, please call (803) 808-3966. Sincerely yours, Reese Quick, President Southern Development Management Company, Inc.
View Audit 329443
Genesis II Apartments, Inc. 054-Ee081-Wah
SC
HUD Housing Programs Reporting
GENESIS II APARTMENTS, INC. Mullins, South Carolina CORRECTIVE ACTION PLAN October 18, 2024 U. S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Genesis II Apartments,...
GENESIS II APARTMENTS, INC. Mullins, South Carolina CORRECTIVE ACTION PLAN October 18, 2024 U. S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Genesis II Apartments, Inc., HUD Project No. 054-EE081-WAH, respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Bernard Robinson & Company, L.L.P. Post Office Box 19608 Greensboro, North Carolina 27419-9608 Audit period: Year ended June 30, 2023 The findings from the Schedule of Findings and Questioned Costs for the year ended June 30, 2023 are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2023-001: U.S. Department of Housing and Urban Development, Supportive Housing for the Elderly (Section 202), Assistance Listing #14.157 Recommendation: We recommend the board of directors and management ensure that the annual financial reports to HUD are submitted by the required due date. Action Taken: We agree with Finding 2023-001 described in the accompanying schedule of findings and questioned costs. The new management company will ensure the annual financial statements are submitted once the audits are back on track with the scheduled due dates. Finding 2023-002: U.S. Department of Housing and Urban Development, Supportive Housing for the Elderly (Section 202), Assistance Listing #14.157 Recommendation: We recommend the board of directors and management 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. Action Taken: We agree with Finding 2023-002 described in the accompanying schedule of findings and questioned costs. The new management company will ensure the data collection forms are submitted electronically to the FAC each fiscal year. If HUD has questions regarding this plan, please call (803) 808-3966. Sincerely yours, Reese Quick, President Southern Development Management Company, Inc.
View Audit 329443
Finding 509760 (2023-004)
Significant Deficiency 2023
Butler Health System and Subsidiaries
PA
Reporting Internal Control / Segregation of Duties
Management has reviewed and modernized the policies and procedures over federal grant reports.
Management has reviewed and modernized the policies and procedures over federal grant reports.
View Audit 329422
Finding 509735 (2023-003)
Material Weakness 2023
Ensemble Learning
CA
Reporting
In March 2023, the Organization contracted a third-party accounting firm that implemented new accounting and financial reporting procedures. While this could not cover prior lost information, their updated processes and support ensured the books of record were correctly stated and supported to have...
In March 2023, the Organization contracted a third-party accounting firm that implemented new accounting and financial reporting procedures. While this could not cover prior lost information, their updated processes and support ensured the books of record were correctly stated and supported to have accurate July 31, 2024, financial statements and related notes. Specific additional actions taken include the following internal controls: 1. All reconciliations are now reviewed by multiple individuals, including the third-party accounting firm and management, before they are finalized. 2. In July 2024, the Organization retained the services of a third-party fractional CFO, who is providing an additional level of review to ensure completeness and accuracy. 3. The Organization has increased the use of shared, company-controlled electronic data storage to ensure the retention of all source documentation.
View Audit 329403
Finding 509725 (2023-005)
Material Weakness 2023
Vernon County, Wisconsin
WI
Reporting
The County is aware of the requirements and will attempt to compile the information necessary in the future.
The County is aware of the requirements and will attempt to compile the information necessary in the future.
View Audit 329384
City of Philadelphia
PA
Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.344 § 200.403
Assistance Listing 14.267 Continuum of Care Program Views of the Responsible Officials and Corrective Action Plan: OHS agrees with the issues outlined, which stem from the delayed processing of invoices and untimely payments. These challenges are largely the result of ...
Assistance Listing 14.267 Continuum of Care Program Views of the Responsible Officials and Corrective Action Plan: OHS agrees with the issues outlined, which stem from the delayed processing of invoices and untimely payments. These challenges are largely the result of longstanding issues with over-allocations and the need to catch up on processing a backlog of documents. We appreciate you bringing this to our attention, as it provides an opportunity to refine our procedures and put in place measures to prevent these issues from recurring in the future. This feedback will be valuable as we work to improve our processes and enhance our ability to manage workloads more effectively. Contact Person: Jerome R. Hill, Director of Compliance, Office of Homeless Services, 215-686-0371, 215-520-3556
View Audit 329338 Questioned Costs: $1
Finding 509671 (2023-001)
Significant Deficiency 2023
Impact Services Corporation
PA
Reporting Significant Deficiency
Impact designed a financial close calendar that assigns tasks to responsible resources. The closing process is inclusive of status meetings and milestones to track progress along the timeline. This process will be in place by March 31, 2025.
Impact designed a financial close calendar that assigns tasks to responsible resources. The closing process is inclusive of status meetings and milestones to track progress along the timeline. This process will be in place by March 31, 2025.
View Audit 329334
Finding 509636 (2023-001)
Significant Deficiency 2023
Greater Auburn Gresham Development Corporation
IL
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512
End of 1st quarter: Close out the prior year financials by developing checklist and a streamlined process. Within the 2nd quarter: Establish a timeline with the audit firm to provide audit request listing and fieldwork start date. Work with all staff involved to submit all documents to the auditors ...
End of 1st quarter: Close out the prior year financials by developing checklist and a streamlined process. Within the 2nd quarter: Establish a timeline with the audit firm to provide audit request listing and fieldwork start date. Work with all staff involved to submit all documents to the auditors by the due dates within the timeline. Within the 3rd quater: Engage with the audit firm to ensure timely audit report completion. Ongoing: Monitor monthly closing to ensure deadlines are met to ensure timely start of the audit fieldwork.
View Audit 329234
Finding 509628 (2023-003)
Material Weakness 2023
Allen County
OH
Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.329
Reporting Errors for the Coronavirus State and Local Recovery Funds were discovered. Reporting errors were unintentional and were a result of not more closely following the Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guide. The employee who was responsible for entering...
Reporting Errors for the Coronavirus State and Local Recovery Funds were discovered. Reporting errors were unintentional and were a result of not more closely following the Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guide. The employee who was responsible for entering the information into the portal is no longer with Allen County. New responsible staff will be trained appropriately according to the most currently released guidance and every effort will be made to ensure accuracy and complete reporting.
View Audit 329231
Finding 509626 (2023-001)
Material Weakness 2023
Allen County
OH
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.202 § 200.208 § 200.301 § 200.328
This is repeat Finding from 2022. Key personnel have since been replaced at the RPC and those in in the new positions understand the importance of proper and timely reporting and accurate financial records. The Auditor’s Office will meet with the new executive director, the current (new) finance dir...
This is repeat Finding from 2022. Key personnel have since been replaced at the RPC and those in in the new positions understand the importance of proper and timely reporting and accurate financial records. The Auditor’s Office will meet with the new executive director, the current (new) finance director, and board members to emphasize the importance of deadlines and financial accountability when working with Grants. Additional Controls will be emphasized to assist with timely filing, as well as Invoice Entry to ensure duplicate payments are not made.
View Audit 329231
Finding 509625 (2023-003)
Significant Deficiency 2023
Alvis, Inc.
OH
Reporting Equipment & Real Property Management Internal Control / Segregation of Duties
Acknowledgment of Additional Findings We recognize the critical importance of accurately reporting transactions within the appropriate accounting periods and acknowledge the internal control weaknesses that contributed to Findings 2023-002 (Federal Audit Clearinghouse Filing - Prior Period Restateme...
Acknowledgment of Additional Findings We recognize the critical importance of accurately reporting transactions within the appropriate accounting periods and acknowledge the internal control weaknesses that contributed to Findings 2023-002 (Federal Audit Clearinghouse Filing - Prior Period Restatement) and 2023- 003 (Prior Period Restatement). Actions Taken and Planned 1. Staffing Assessment Our organization has undergone changes within our grant leadership team. A new Grant Director was appointed in May 2023, who was not involved in the 2022 federal grant concerns . We have full confidence in our grant team's ability to report transactions in a timely and accurate manner. 2. Documentation of Processes The grants team is currently reviewing its processes and internal controls to ensure they are up to date. Moreover, we are implementing new grant reporting measures that will provide a comprehensive overview of all grants and their respective dates of receipt, thereby enhancing our understanding of the overall grant environment. 3. Alvis Staff Responsible: Angela Thompson, Grants Director and Jacqueline Neal, VP of Finance.
View Audit 329220
Finding 509624 (2023-002)
Material Weakness 2023
Alvis, Inc.
OH
Reporting Internal Control / Segregation of Duties
Acknowledgment of Additional Findings We recognize the critical importance of accurately reporting transactions within the appropriate accounting periods and acknowledge the internal control weaknesses that contributed to Findings 2023-002 (Federal Audit Clearinghouse Filing - Prior Period Restateme...
Acknowledgment of Additional Findings We recognize the critical importance of accurately reporting transactions within the appropriate accounting periods and acknowledge the internal control weaknesses that contributed to Findings 2023-002 (Federal Audit Clearinghouse Filing - Prior Period Restatement) and 2023- 003 (Prior Period Restatement). Actions Taken and Planned 1. Staffing Assessment Our organization has undergone changes within our grant leadership team. A new Grant Director was appointed in May 2023, who was not involved in the 2022 federal grant concerns . We have full confidence in our grant team's ability to report transactions in a timely and accurate manner. 2. Documentation of Processes The grants team is currently reviewing its processes and internal controls to ensure they are up to date. Moreover, we are implementing new grant reporting measures that will provide a comprehensive overview of all grants and their respective dates of receipt, thereby enhancing our understanding of the overall grant environment. 3. Alvis Staff Responsible: Angela Thompson, Grants Director and Jacqueline Neal, VP of Finance.
View Audit 329220
Finding 509623 (2023-001)
Material Weakness 2023
Alvis, Inc.
OH
Reporting Internal Control / Segregation of Duties
Acknowledgment of Findings We acknowledge the inadequacies in our internal controls over financial reporting that necessitated the material audit adjustments. It is our understanding that these challenges primarily resulted from staffing turnover and a lack of sufficient GAAP knowledge among our for...
Acknowledgment of Findings We acknowledge the inadequacies in our internal controls over financial reporting that necessitated the material audit adjustments. It is our understanding that these challenges primarily resulted from staffing turnover and a lack of sufficient GAAP knowledge among our former team members. Actions Taken and Planned 1. Staffing Assessment and Recruitment We have experienced significant growth within our team over the past year. It is important to note that the issues raised by the audit are reflective of previous personnel rather than our current team members, who have taken on these responsibilities for the fiscal year ending 2024. Furthermore, we have recognized the necessity for a dedicated revenue cycle role and have recently appointed a Revenue Cycle Manager to this newly defined position. This individual will be tasked with restructuring operational components throughout the organization and redefining all related roles within the Finance department to enhance our internal controls. 2. Enhancement of Staff Development The finance department remains committed to the continuous education and training of our dedicated team members to enhance their capabilities. This initiative includes collaboration with both internal and external subject matter experts. 3. Ongoing Monitoring and Support In September 2024, we initiated the implementation of an automated accounting workflow software, FloQast (FQ). This system enables our team to streamline recurring tasks, maintain checklists, and centralize documentation, thereby improving the accuracy of our financial close data. For instance, FQ provides a consolidated view of the reconciliation status of each account, including balance comparisons to the general ledger, preparers, reviewers, and sign-off dates. Additionally, FQ automatically notifies team members when reconciliations are due or when items are ready for review and alerts them to any unexpected discrepancies. 4. Alvis Staff Responsible: Makesha West, Behavioral Health Divisional Director; Abena Oppong, Developmental Disability Divisional Director; and Jacqueline Neal, VP of Finance.
View Audit 329220
Mississippi Alliance of Boys & Girls Clubs, Inc.
MS
Reporting Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.500 § 200.512
The Alliance will implement more stringent internal controls and administrative oversight with respect to reporting requirements and deadlines to audit is timely completed.
The Alliance will implement more stringent internal controls and administrative oversight with respect to reporting requirements and deadlines to audit is timely completed.
View Audit 329210
Finding 509620 (2023-001)
Significant Deficiency 2023
Mississippi Alliance of Boys & Girls Clubs, Inc.
MS
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting
Management will review grant agreements for any conditions or barriers present to recognize revenue. For cost reimbursement grants, grant revenue is recognized upon date of invoice sent by the Alliance to the state requesting payment. The date of receipt will be reviewed to determine the appropriate...
Management will review grant agreements for any conditions or barriers present to recognize revenue. For cost reimbursement grants, grant revenue is recognized upon date of invoice sent by the Alliance to the state requesting payment. The date of receipt will be reviewed to determine the appropriate fiscal year or advance payment classification, as applicable.
View Audit 329210
Finding 509619 (2023-004)
Significant Deficiency 2023
Massachusetts Alliance of Boys & Girls Clubs, Inc.
GA
Reporting Internal Control / Segregation of Duties § 200.502
The Alliance team will establish a review process to verify the accuracy and completeness of the SEFA before submission. BGCA will utilize a checklist or other tools to ensure all required information is included in the SEFA.
The Alliance team will establish a review process to verify the accuracy and completeness of the SEFA before submission. BGCA will utilize a checklist or other tools to ensure all required information is included in the SEFA.
View Audit 329209
Massachusetts Alliance of Boys & Girls Clubs, Inc.
GA
Reporting Matching / Level of Effort / Earmarking § 200.500 § 200.512
The Alliance will implement more administrative oversight with respect to reporting requirements and deadlines to make sure all audits are completed timely.
The Alliance will implement more administrative oversight with respect to reporting requirements and deadlines to make sure all audits are completed timely.
View Audit 329209
Finding 509614 (2023-003)
Significant Deficiency 2023
Africatown Community Land Trust
WA
Reporting
Significant deficiancy in internal control over compliance with reporting requirements. Management Response: Personnel changes took place mid-year 2023. All quarterly narratives (performance) reports have been submitted by the deadline since the personnel change.
Significant deficiancy in internal control over compliance with reporting requirements. Management Response: Personnel changes took place mid-year 2023. All quarterly narratives (performance) reports have been submitted by the deadline since the personnel change.
View Audit 329195
Finding 509375 (2023-001)
Material Weakness 2023
Southern Workforce Board, Inc.
OK
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Material Weakness § 200.508 § 200.510 § 200.512
Due to no fault of Southern Workforce Board, Inc., and circumstances beyond the previous CAP's control, the audit report for the period ending 6/30/2023 was not completed as required. Upon notification of prior audit firm closing, Southern Workforce Board, Inc. performed an immediate procurement by ...
Due to no fault of Southern Workforce Board, Inc., and circumstances beyond the previous CAP's control, the audit report for the period ending 6/30/2023 was not completed as required. Upon notification of prior audit firm closing, Southern Workforce Board, Inc. performed an immediate procurement by soliciting a Request for Proposal to 13 audit firms. Upon completion of the procurement, Michael Green, CPA was selected to perform the 6/30/2023 audit as soon as their schedule would allow. Upon successful completions of 6/30/2023 audit report, the audit process for the period ending 6/30/2024 will proceed on time. Southern Workforce Board, Inc. will ensure in the future that the audit firm selected will be able to perform the planned audits in a timely manner in the future.
View Audit 329166
Finding 509337 (2023-001)
Significant Deficiency 2023
Wolfe's Neck Farm Foundation
ME
Reporting
The organization has reviewed their process for submitting reports and has incorporated a data collection process to enable the reports to be submitted in a timely manner.
The organization has reviewed their process for submitting reports and has incorporated a data collection process to enable the reports to be submitted in a timely manner.
View Audit 329122
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