Corrective Action Plans

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

Finding 504479 (2023-006)

Significant Deficiency 2023

Launch Alaska

AK

Reporting

Management understands the importance of submitting the reporting package within the stipulated time period. This insight will be factored into our ongoing efforts for compliance monitoring and improvement.

View Audit 327010

Finding 504391 (2023-002)

Significant Deficiency 2023

Township of Bloomfield

NJ

Reporting Internal Control / Segregation of Duties

Policies and procedures will be reviewed by the Township’s CDBG consultants and the Director of Finances and said policies and procedures will be enhanced in order to ensure drawdowns for expenses paid are initiated upon disbursements of the funds. Excess interest earnings will be remitted to the U....

Policies and procedures will be reviewed by the Township’s CDBG consultants and the Director of Finances and said policies and procedures will be enhanced in order to ensure drawdowns for expenses paid are initiated upon disbursements of the funds. Excess interest earnings will be remitted to the U.S. Treasury as required.

View Audit 326953

Finding 504351 (2023-001)

Material Weakness 2023

Ulster Accessible Apartments and Housing Development Fund Corporation

NY

Reporting

Recommendation: Our auditors recommend that we review and strengthen current procedures regarding the fixed asset reconciliation process to ensure all accounts are reconciled timely and accurately. Action Taken: The CFO and project manager will continue to oversee the fixed assets reconciliation pr...

Recommendation: Our auditors recommend that we review and strengthen current procedures regarding the fixed asset reconciliation process to ensure all accounts are reconciled timely and accurately. Action Taken: The CFO and project manager will continue to oversee the fixed assets reconciliation process. A formal reconciliation procedure will be implemented and monitored. The Project will review, reevaluate, and readjust as needed. Name of Contact Person Responsible for Corrective Action: William Sammis, CFO, (845) 336-7235 x2283. Anticipated Completion Date: December 2024

View Audit 326930

Finding 504337 (2023-005)

Significant Deficiency 2023

Kodiak Area Native Association

AK

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.512

Finding 2023-005 Deadline for Federal Single Audit - Noncompliance and Internal Control Over Compliance - Significant Deficiency Planned Corrective Action 1. To ensure the Association establishes controls to ensure the audit is completed timely and the reporting package is submitted to the FAC withi...

Finding 2023-005 Deadline for Federal Single Audit - Noncompliance and Internal Control Over Compliance - Significant Deficiency Planned Corrective Action 1. To ensure the Association establishes controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. The Association has hired both a full-time on-site CFO and an Anchorage-based Comptroller to address key personnel turnover. Anticipated Completion date - Completed 2. The new financial leadership team of the CFO and Comptroller have developed a standardized monthly closing and reconciliation process. The monthly closing process includes supervisory review of the reconciliation details and activity throughout the fiscal year are performed at a sufficient level of precision and tracking to support the financial reporting. Anticipated Completion date – In process expected completion date December 31, 2024. 3. The CFO is evaluating reassignment of responsibilities to ensure that a single person in a position of authority can oversee accurate and comprehensive grant financial reporting and coordinates between various control owners. In addition, the CFO is evaluating reassignment of responsibilities to ensure that a single person in a position of authority can oversee accurate and comprehensive Association financial reporting and coordinates between various control owners. Anticipated Completion date – In process expected completion date December 31, 2024. 4. Complete the Audit and submit the reporting package early or on time to the FAC. Anticipated Completion date – In process expected completion date June 15, 2025.

View Audit 326910

Finding 504327 (2023-001)

Material Weakness 2023

Wyoming Coalition Against Domestic Violence and Sexual Assault

WY

Matching / Level of Effort / Earmarking Reporting § 200.303

Finding: 2023-001 - Earmarking, Reporting (Performance Progress Reporting) – Material Weakness in Internal Controls Over Compliance and Instance of Noncompliance (Scope Limitation) Recommendation: We recommend that the Coalition develop policies and procedures for tracking actual expenditures rela...

Finding: 2023-001 - Earmarking, Reporting (Performance Progress Reporting) – Material Weakness in Internal Controls Over Compliance and Instance of Noncompliance (Scope Limitation) Recommendation: We recommend that the Coalition develop policies and procedures for tracking actual expenditures related to earmarking requirements and maintain all supporting documentation for the calculation of the earmarking percentages that are reported in the semi-annual performance progress reports. Corrective Action Plan: The Coalition’s staff has developed policies and procedures for tracking actual expenditures related to these requirements, and maintaining all supporting documentation for the calculation of the earmarking percentages that are reported in the semi-annual progress reports. The Coalition has developed an internal control process for reviewing and approving calculations required by Section 50 of the grant agreement and has strengthened its reporting management review controls to ensure that the review is effective to ensure the completeness and accuracy of reports, and that all elements are appropriately supported, prior to submission the federal agency. Anticipated Completion: Late Summer and Fall of 2023 Responsible Party: WCADVSA Co-Directors, Tiffany Eskelson-Maestas and Susie Markus

View Audit 326879

Finding 504306 (2023-002)

Material Weakness 2023

Center Point-Urbana Community School District

IA

Internal Control / Segregation of Duties Reporting

The District will work to put procedures in place to best ensure segregation of duties is obtained to the extent possible with the current staff.

View Audit 326857

Finding 504284 (2023-002)

None 2023

The Community College Foundation

CA

Reporting Matching / Level of Effort / Earmarking

Finding 2 2023-2 – Improper Identification of Federal Awards, Agree: Management agrees to enhance its tracking of federal expenditures within the general ledger. Management agrees with the auditors’ recommendations to ensure that personnel receive frequent Uniform Guidance training. We also agree th...

Finding 2 2023-2 – Improper Identification of Federal Awards, Agree: Management agrees to enhance its tracking of federal expenditures within the general ledger. Management agrees with the auditors’ recommendations to ensure that personnel receive frequent Uniform Guidance training. We also agree this will help to ensure the proper tracking and reporting of all federal awards. Management acknowledges that the lack of understanding may have resulted in the misstatement of awards included in the SEFA. We expect to have training arranged as soon as November 30, 2024.

View Audit 326816

Finding 504272 (2023-006)

Material Weakness 2023

St. Philips Child Development Center

DC

Reporting Internal Control / Segregation of Duties

Recommendation: Provide grant agreements and grant documentation to the accounting staff to ensure proper revenue recognition under grant agreements. View of Responsible Officials and Planned Corrective Actions: The Center agrees with the finding. The Center implemented the recommendation.

View Audit 326809

Corrective Action Plans

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