Corrective Action Plans

Finding 500300 (2023-003)

Significant Deficiency 2023

Hamilton County Area Neighborhood Development, Inc.

IN

Cash Management Reporting Significant Deficiency § 200.303

2023-003: Internal Controls over Cash Management Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Management’s Corrective Actions: Management is working to establish...

2023-003: Internal Controls over Cash Management Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Management’s Corrective Actions: Management is working to establish the policies and procedures for reviewing and approving reimbursement claims to ensure that the claims are properly prepared and submitted timely.

View Audit 323078

Finding 500287 (2023-004)

Significant Deficiency 2023

Southland Development Authority

IL

Subrecipient Monitoring Reporting

Finding 2023-004: Reporting The auditors noted the following areas for improvement: ● The SDA could not provide evidence of an internal review and approval on submitted performance metric report. ● The SDA was unable to provide proof of submission for one NT-106 performance metric report and three N...

Finding 2023-004: Reporting The auditors noted the following areas for improvement: ● The SDA could not provide evidence of an internal review and approval on submitted performance metric report. ● The SDA was unable to provide proof of submission for one NT-106 performance metric report and three NT-110 performance metric reports. ● The SDA submitted 2 reports late, one for NT-108 and one for NT-110. The auditors recommend the following: 1. Management implements procedures to ensure all required reports are prepared, reviewed, and submitted on time, with supporting documentation maintained in compliance with grant agreements. SDA Response ● Cook County has acknowledged receipt of all of the SDA performance grant reporting in a timely manner, however was unable to produce the specific submission information due to a change in the County system to GovGrants to the level requested by the SDA auditor. ● The delay in submission for the NT-108 report was due to the Cook County system change to GovGrants. The delay in submission to NT-110 is acknowledged, with the note that the due date for NT-110 metrics was shortened compared to the prior year. SDA Corrective Actions Management has fully transitioned to GovGrants for all metric and financial reporting, which will permit self-access to the data for all submitted reports in 2024. For NT-110, the SDA continues to document submission via email in addition to keeping track of all reports in Sharepoint. These actions aim to resolve this finding in all future audits. The full implementation of our checklist tool and quarterly review will further enhance our compliance.

View Audit 323067

Finding 500285 (2023-002)

Significant Deficiency 2023

Southland Development Authority

IL

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430

Finding 2023-002: Internal Controls over Allowable Costs The auditors noted the following areas for improvement: ● Time & Effort Certifications (T&E) were missing from 18 out of 40 tested contractor invoices. ● All payroll for W-2 employees was billed to grants based on a percentage of time spent ve...

Finding 2023-002: Internal Controls over Allowable Costs The auditors noted the following areas for improvement: ● Time & Effort Certifications (T&E) were missing from 18 out of 40 tested contractor invoices. ● All payroll for W-2 employees was billed to grants based on a percentage of time spent versus actual time spent. ● From a list of 244 clients, 21 client intake forms (used to determine eligibility for services) for Business Growth Services clients were unable to be produced. The auditors recommend the following: 1. Management to implement procedures to ensure all expenditures, including personnel costs, are properly reviewed, approved, and supported with documentation in accordance with federal regulations. SDA Response The SDA accepts the above findings and would like to add the following information for context: ● The requirement to collect T&E forms wasn’t initially established until the completion of the 2022 audit and after the departure of some personnel. Management attempted to collect T&E forms from prior contractors, but was not successful in securing the specific forms identified by the auditors. ● The SDA created a payroll classification document during 2023 which outlined T&E for all W-2 employees at a set rate for the year. This document, however, was not accepted by the auditors as evidence of actual hours expended on each grant, resulting in this finding. ● The SDA onboarded a new Director of Business Growth Services (BGS) in 2023, which led to changes in both the operational structure and the nature of the data collected for BGS activities. During this period, a data migration took place to a newer version of Salesforce that was built specifically for the SDA. Unfortunately, some data was either lost or unmapped during the migration process, leading to discrepancies in the completeness of historical records. SDA Corrective Actions Management is committed to continue training for personnel to ensure timely completion and compliance of hiring as well as time and effort documentation going forward. The SDA is implementing a new checklist tool to bolster compliance. This checklist will help the Director of Finance and Administration identify and correct any missing compliance well in advance of the next audit. In addition, Management is implementing a new quarterly review process to assess both compliance and financial accounts. The new quarterly review process will ensure documentation is maintained and accounted for each transaction, particularly for restricted grants, to minimize any post-close adjustments. The combination of both the new checklist tool and review process will support continued timeliness and eliminate this finding in future audits.

View Audit 323067 Questioned Costs: $1

Finding 500284 (2023-007)

Significant Deficiency 2023

Ecostudies Institute

WA

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Type of Finding: Significant Deficiency in Internal Control over Compliance Federal Agency: U.S. Department of Defense Federal Program Name: Conservation and Rehabilitation of Natural Resources on Military Installations Assistance Listing Number: 12.005 Federal Award Identification Number and Year:...

Type of Finding: Significant Deficiency in Internal Control over Compliance Federal Agency: U.S. Department of Defense Federal Program Name: Conservation and Rehabilitation of Natural Resources on Military Installations Assistance Listing Number: 12.005 Federal Award Identification Number and Year: H79TI083313 - 2020 Award Period: September 28, 2020, through September 27, 2025 Criteria or specific requirement: 2 CFR 200.303(a) states that a non-federal entity must "Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)." Condition: During testing, 2 of the 60 samples selected had an individual approving their own timecard. Questioned costs: None. Context: A sample of 60 was made from a population of over 250 paychecks processed during the year with costs charged to the major program. Out of the 60 timecards that were sampled, there were two instances where the individual whose timecard was being reviewed also approved their own timecard. Cause: At the time of these payroll runs, the Organization did not have procedures in place to identify an appropriate approver for the Executive Director's timecards. Effect: Without appropriate segregation of duties around the approval of timecards, there is an increased risk of errors and fraud in the timekeeping and payroll process, which could result in inaccurate financial reporting and misappropriation of funds. Repeat Finding: No. Recommendation: CLA recommends that another individual with knowledge of the Executive Director's time and effort on the various programs approve his timecards. The Organization has already identified a member of the executive team to perform such functions and will implement the change going forward. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The organization has implemented a policy such that no employee can approve their own timecard. As noted above, the organization has identified an appropriate executive team member to approve the Executive Director’s timecard. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 10/1/2024 If you have any questions regarding this plan, please call Gary Slater at 305-213-8829.

View Audit 323064

Finding 500282 (2023-005)

Significant Deficiency 2023

Ecostudies Institute

WA

Cash Management Reporting Significant Deficiency § 200.302

Type of Finding: Significant Deficiency in Compliance and Internal Control over Compliance Federal Agency: U.S. Department of Defense Federal Program Name: Conservation and Rehabilitation of Natural Resources on Military Installations Assistance Listing Number: 12.005 Federal Award Identification N...

Type of Finding: Significant Deficiency in Compliance and Internal Control over Compliance Federal Agency: U.S. Department of Defense Federal Program Name: Conservation and Rehabilitation of Natural Resources on Military Installations Assistance Listing Number: 12.005 Federal Award Identification Number and Year: H79TI083313 - 2020 Award Period: September 28, 2020, through September 27, 2025 Criteria or specific requirement: 2 CFR 200.302(a) on Financial management states that "... the other non-Federal entity's financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award". Condition: During testing, 2 of the 5 samples selected did not include sufficient documentation to agree all amounts requested for reimbursement for the month in question to the expenditures listed in the general ledger detail by program. Questioned costs: Unknown. Context: A sample of 5 monthly reimbursement requests were taken from a population of 13. Of the 5 sampled, two were insufficiently supported to agree the amounts requested for reimbursement for the month in question to the expenditures listed in the general ledger detail by program. Cause: The Organization was using a cumulative profit and loss to file monthly reimbursement requests (beginning of the year through the reimbursement month). In addition, profit and loss reports were not consistently saved at the time the reports were prepared for reimbursement for January and February 2023. Effect: The Organization is currently in noncompliance with federal regulations with regard to adequate documentation. Without adequate documentation in place to ensure costs are evidenced and reconcile to the expenditures documented in the underlying accounting information that is used to prepare the SEFA, the Organization could incorrectly charge expenditures to the federal program, or not request appropriate reimbursement that the Organization is entitled to under the terms of the grant. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-005. Recommendation: Starting in March 2023, the Organization has already implemented a new process for the preparation of monthly reimbursement requests, including documentation retention. Point-in-time reports (i.e., profit and losses) are saved at the time of report preparation. This has enhanced clarity of costs attributable to each monthly period and reduces the chance that costs will be missed when requesting for reimbursement. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: Previous corrective actions were completed in April 2024 upon receipt of our FY 2022 Audit from CLA. As noted above, we believe these corrective actions would have captured most, if not all, of the findings if they were in place for the entire FY23 period. That said we continue to review and strengthen our internal controls and training for admin staff for preparing reimbursement requests. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 10/1/2024

View Audit 323064

Finding 500281 (2023-004)

Significant Deficiency 2023

Ecostudies Institute

WA

Reporting § 200.303 § 200.329

Type of Finding: Significant Deficiency in Compliance and Internal Control over Compliance Federal Agency: U.S. Department of Defense Federal Program Name: Conservation and Rehabilitation of Natural Resources on Military Installations Assistance Listing Number: 12.005 Federal Award Identification ...

Type of Finding: Significant Deficiency in Compliance and Internal Control over Compliance Federal Agency: U.S. Department of Defense Federal Program Name: Conservation and Rehabilitation of Natural Resources on Military Installations Assistance Listing Number: 12.005 Federal Award Identification Number and Year: H79TI083313 - 2020 Award Period: September 28, 2020, through September 27, 2025 Criteria or specific requirement: 2 CFR 200.303(a) states that a non-Federal entity must "Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)." In addition, 2 CFR 200.329(c)(1) states that “the non-federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity”. Per the award agreement for contract W912DW-20-2-0003, "Recipient shall submit to the Agreement Administrator (see paragraph 1.2.1) progress reports on a quarterly basis utilizing the form included in Attachment B of this agreement. Reports are due no later than 30 days following the end of each reporting period. A final performance progress report shall be submitted within 90 days after the expiration date of the award." Condition: During testing it was noted that 3 of the 6 financial reports tested did not include documentary evidence of Executive Director review and approval. In addition, 2 of the 2 performance reports tested were filed after the filing deadline. Questioned costs: None. Context: A sample of 6 was made from a population of 17 financial reports, and a sample of 2 was made from a population of 4 performance reports. Of the 6 financial reports sampled, 3 did not have documentary evidence of Executive Director review and approval. Of the 2 performance reports sampled, both were filed after the submission deadline date. Cause: Late filing is due to a lack of adherence to the due dates as defined within the contract terms. The Organization does not have adequate controls in place to document the Executive Director's review and approval of the Federal Financial Reports (SF-425). Effect: Not filing reports on a timely basis can present risks, such as outdated and unreliable information or the inability to detect potential fraud or irregularities. In addition, delayed reports can impede regulatory authorities' ability to monitor compliance, detect patterns or trends, and assess risks in a timely manner. Without adequate documentary evidence around the review of financial reports, there is an increased risk of errors and fraud in the reporting process, which could result in inaccurate financial reporting and misappropriation of funds. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-004. Recommendation: CLA recommends for the Organization to place emphasis on stronger controls around the timely filing of required reports, such as retaining a monthly checklist of required reconciliations and reports. CLA also recommends implementing a procedure that documents the Executive Director's review and approval of the Federal Financial Reports (SF-425s), whether that be via an email chain or retaining a copy that also includes the Executive Director's signature on the report. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: Previous corrective actions were completed in April 2024 upon receipt of our FY 2022 Audit from CLA. We believe these corrective actions would have captured most, if not all, of the findings if they were in place for the entire FY23 period. That said we have further reviewed and strengthened our internal controls and training to all staff around the timely filing of required reports. This has included creating a calendar of required reconciliations and reports for all agreements. Further, we have updated our procedure for review, approval, and documentation of Federal Financial Reports. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 10/1/2024

View Audit 323064

Finding 500276 (2023-007)

Significant Deficiency 2023

St. Vincent General Hospital District

CO

Reporting

The hospital was not aware that this was a required filing and asked the audit team for support in filing this year. As a result, an action plan has been developed so that this is done internally in 2024.

View Audit 323053

Finding 500274 (2023-005)

Material Weakness 2023

St. Vincent General Hospital District

CO

Material Weakness Reporting Matching / Level of Effort / Earmarking

This was rectified mid-way through the 2023 year, when all covenants were reviewed with the USDA and Colliers Mortgage team. As a result, these reports have now been sent timely to USDA starting at the end of 2023 and have continued since then. The annual debt reserve calculation has not been provid...

This was rectified mid-way through the 2023 year, when all covenants were reviewed with the USDA and Colliers Mortgage team. As a result, these reports have now been sent timely to USDA starting at the end of 2023 and have continued since then. The annual debt reserve calculation has not been provided as that was not brought to the hospital’s direct attention during our bi-weekly USDA meetings. However, going forward these will be added.

View Audit 323053

Finding 500273 (2023-003)

Significant Deficiency 2023

Liberty Terrace Apartments

IN

HUD Housing Programs Reporting

Finding 2023-003: The Corporation did not complete an affirmative fair housing marketing plan (HUD Form 935.2A) for the new management agent effective beginning September 1, 2023. Comments on the Finding and Each Recommendation: The affirmative fair housing marketing plan should be completed for th...

Finding 2023-003: The Corporation did not complete an affirmative fair housing marketing plan (HUD Form 935.2A) for the new management agent effective beginning September 1, 2023. Comments on the Finding and Each Recommendation: The affirmative fair housing marketing plan should be completed for the period beginning September 1, 2023 and submitted to HUD for approval. Action(s) Taken or Planned on the Finding: The Corporation concurs with the recommendation and will complete the affirmative fair housing marketing plan and submit to HUD for approval.

View Audit 323052

Finding 500272 (2023-002)

Significant Deficiency 2023

Liberty Terrace Apartments

IN

HUD Housing Programs Reporting

Finding 2023-002: The Agent did not complete a management entity profile (HUD Form 9832) upon the change in management agents effective beginning September 1, 2023. Comments on the Finding and Each Recommendation: The management entity profile should be completed for the period beginning September ...

Finding 2023-002: The Agent did not complete a management entity profile (HUD Form 9832) upon the change in management agents effective beginning September 1, 2023. Comments on the Finding and Each Recommendation: The management entity profile should be completed for the period beginning September 1, 2023. Action(s) Taken or Planned on the Finding: The Agent concurs with the recommendation and will complete the management entity profile.

View Audit 323052

Finding 500271 (2023-001)

Significant Deficiency 2023

Liberty Terrace Apartments

IN

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Finding 2023-001: The Corporation did not obtain a HUD approved management certification (HUD Form 9839-B) for the new management agent effective beginning September 1, 2023. Comments on the Finding and Each Recommendation: The management certification should be submitted to HUD for retroactive app...

Finding 2023-001: The Corporation did not obtain a HUD approved management certification (HUD Form 9839-B) for the new management agent effective beginning September 1, 2023. Comments on the Finding and Each Recommendation: The management certification should be submitted to HUD for retroactive approval for the period beginning September 1, 2023. Action(s) Taken or Planned on the Finding: The Corporation concurs with the recommendation and will submit the management certification to HUD for approval retroactively.

View Audit 323052 Questioned Costs: $1

Finding 500270 (2023-001)

None 2023

Helene Fuld College of Nursing

NY

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Until August 2023, the College followed its regular schedule for updating students’ enrollments in the NSLDS enrollment reporting system. The updates were always performed on time every 30 days at the beginning of each month. The process began each month with NSLDS generating a list of students that...

Until August 2023, the College followed its regular schedule for updating students’ enrollments in the NSLDS enrollment reporting system. The updates were always performed on time every 30 days at the beginning of each month. The process began each month with NSLDS generating a list of students that needed to be updated. Only students who received Title IV funds appeared on the list. Our procedure to update the students in NSLDS was done manually, and it involved running a report on the NSLDS website to update each student individually with his or her corresponding enrollment status. Sometimes students did not appear in the NSLDS database during the semester that they started until months after they started. The timing of appearance in the database depended on when the student’s aid was disbursed. Once the student appeared in the database, the College would update the enrollment and indicate that the effective date of the status went back to a date before the student appeared on the database. The College believes this is the reason why it appears that it was late in reporting the two students cited, since they did not appear on the database at the beginning of the term when they started classes but rather at a later date. The College stopped reporting manually to NSLDS as of August 2023 and started reporting electronically via the Clearinghouse in September 2023. This process involves reporting on all students, not just those on the NSLDS database. For example, the auditors identified a student who was reported on time to the Clearinghouse pursuant to that new process, but who did not appear on the NSLDS database until almost 3 months later. The new process allowed the auditors to see the reporting trail. The College believes this same situation happened to the two students cited. Unfortunately, the manual process of reporting to NSLDS does not provide the same audit trail as does the new electronic process using the Clearinghouse. Now that the College is using the Clearinghouse process, this issue should not recur.

View Audit 323049

Finding 500260 (2023-001)

Significant Deficiency 2023

Housing Authority of the County of Chester

PA

HUD Housing Programs Eligibility Reporting

Finding 2023-001 –– During our current year audit, it was noted that one HCVP was not inspected during the year. In this instance, the Authority did not abate payments for this unit. It was also noted one instance of a unit failing inspection, and not passing within the 30 day window. However, the...

Finding 2023-001 –– During our current year audit, it was noted that one HCVP was not inspected during the year. In this instance, the Authority did not abate payments for this unit. It was also noted one instance of a unit failing inspection, and not passing within the 30 day window. However, the Authority never put the unit into abatement. Recommendation – We recommend that the Authority review their recertification process and their process for reporting the reinspection, and review the abatement process to ensure units are properly put into abatement when inspections are failed or incomplete. Action Taken – Chester County Housing Authority management agrees with the above recommendation and has instituted policies and procedures designed to address this finding. (Please see the list of approved policies and procedures.)

View Audit 323046

Finding 500253 (2023-003)

Significant Deficiency 2023

Nationwide Children's Hospital

OH

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

Finding 2023-003 Grantor: Department of Health and Human Services Federal Program: Oral Diseases and Disorders Research Maternal and Child Health Federal Consolidated Programs Assistance Listing #: 93.121 93.110 Title: Effort Certification Award Year: Fiscal year 2023 1/1/2023 – 12/31/2...

Finding 2023-003 Grantor: Department of Health and Human Services Federal Program: Oral Diseases and Disorders Research Maternal and Child Health Federal Consolidated Programs Assistance Listing #: 93.121 93.110 Title: Effort Certification Award Year: Fiscal year 2023 1/1/2023 – 12/31/2023 Award Number: 1R01DE031756-01A1 2 U03MC28844-09-00 Corrective Action Plan and Anticipate Completion Date • In September 2023, E&Y rendered the same finding and recommendation for the 2022 calendar year audit. The finding has been remediated. Management implemented a new procedure to ensure timely time and effort certification. Management implemented the process for first quarter 2024 to allow time for system updates and training. Responsible person: Aaron Ufferman, Director, Sponsored Projects Completion Date: February 1, 2024

View Audit 323032

Finding 500180 (2023-002)

None 2023

North Georgia Angel House Inc.

GA

Reporting Internal Control / Segregation of Duties

Management agrees and is planning on migrating from Little Green Light and moving solely to QuickBooks Online to track all revenue streams.

View Audit 323021

Finding 500177 (2023-002)

Significant Deficiency 2023

Herbert Brooks Housing Development Fund Company, INC

NY

Questioned Costs HUD Housing Programs Cash Management

Finding Reference Number: 2023-2 Recommendation The Company must deposit $13,918 into the residual receipts reserve. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for depositing surplus cash into the residual receipts reserve. Comple...

Finding Reference Number: 2023-2 Recommendation The Company must deposit $13,918 into the residual receipts reserve. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for depositing surplus cash into the residual receipts reserve. Completion date or proposed completion date: December 31, 2024 Action(s) taken or planned on the finding Management will make the required deposit to the residual receipts reserve.

View Audit 323019 Questioned Costs: $1

Finding 500173 (2023-002)

Material Weakness 2023

Minford Gardens Housing Development Fund Company, INC

NY

Questioned Costs Cash Management HUD Housing Programs

Finding Reference Number: 2023-2 Recommendation Management should establish internal controls and procedures to ensure that surplus cash is properly monitored and disbursed. Reporting views of responsible officials Auditee concurs with this finding. Auditee agrees with auditor recommendations. ...

Finding Reference Number: 2023-2 Recommendation Management should establish internal controls and procedures to ensure that surplus cash is properly monitored and disbursed. Reporting views of responsible officials Auditee concurs with this finding. Auditee agrees with auditor recommendations. Completion date or proposed completion date: December 31, 2024 Action(s) taken or planned on the finding Management agrees with the recommendation of the auditor and internal controls are being put in place to ensure that surplus cash is deposited into the residual receipts reserve prior to paying down intercompany balances.

View Audit 323017 Questioned Costs: $1

Finding 500172 (2023-001)

Material Weakness 2023

Minford Gardens Housing Development Fund Company, INC

NY

Questioned Costs HUD Housing Programs Cash Management

Finding Reference Number: 2023-1 Recommendation The Company must deposit $586,006 into the residual receipts reserve. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for depositing surplus cash into the residual receipts reserve. Com...

Finding Reference Number: 2023-1 Recommendation The Company must deposit $586,006 into the residual receipts reserve. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for depositing surplus cash into the residual receipts reserve. Completion date or proposed completion date: December 31, 2024 Action(s) taken or planned on the finding Management will make the required deposit to the residual receipts reserve.

View Audit 323017 Questioned Costs: $1

Finding 500167 (2023-003)

Significant Deficiency 2023

Vilas County

WI

Internal Control / Segregation of Duties HUD Housing Programs Reporting

Recommendation: We recommend that the County review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. We also recommend the County develop a procedure to ensure any...

Recommendation: We recommend that the County review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. We also recommend the County develop a procedure to ensure any new grants awarded to the County have an internal control assessment performed to document the responsibilities of individuals involved in the grant’s management. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance Director is developing a procedure to ensure an internal control assessment is performed to document the grant management responsibilities of all grants. Name of the contact person responsible for corrective action: Darcy Smith, Finance Director Planned completion date for corrective action plan: October 31, 2024

View Audit 323005

Finding 500166 (2023-006)

Material Weakness 2023

Educare of Omaha, Inc.

NE

Cash Management Eligibility Material Weakness § 200.303

US Department of Agriculture Federal Financial Assistance Listing #10.558 Child and Adult Food Care Program (CACFP) Applicable Federal Award Number and Year – 28-1183-000 7/1/2022 – 6/30/2023 and 7/1/2023 – 6/30/2024 Cash Management Material Weakness in Internal Control Over Compliance Criteria...

US Department of Agriculture Federal Financial Assistance Listing #10.558 Child and Adult Food Care Program (CACFP) Applicable Federal Award Number and Year – 28-1183-000 7/1/2022 – 6/30/2023 and 7/1/2023 – 6/30/2024 Cash Management Material Weakness in Internal Control Over Compliance Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Condition: The Organization was unable to provide adequate documentation to support the number of meals claimed for reimbursement. Corrective Action Plan: Management is aware of the deficiency in internal control over compliance. Management is in the process of reviewing its existing controls over the tracking and submitting of its meal counts included in its attendance records for reimbursement. Individual Responsible for Corrective Action: Veronica Jones, Fiscal Services Director Anticipated Completion Date: December 31, 2024

View Audit 322999

Finding 500163 (2023-003)

Material Weakness 2023

Educare of Omaha, Inc.

NE

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

US Department of Health and Human Services Federal Financial Assistance Listing #93.600 Head Start Cluster Applicable Federal Award Number and Year – 07CH011832-04-00 11/1/2023 – 10/31/2024, 07CH011832-03-00 11/1/2022 – 10/31/2023, 07CH011832-02-00 11/1/2021 – 10/31/2022 Activities Allowed or Unallo...

US Department of Health and Human Services Federal Financial Assistance Listing #93.600 Head Start Cluster Applicable Federal Award Number and Year – 07CH011832-04-00 11/1/2023 – 10/31/2024, 07CH011832-03-00 11/1/2022 – 10/31/2023, 07CH011832-02-00 11/1/2021 – 10/31/2022 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control Over Compliance Material Noncompliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The Organization requested drawdowns of grant funds in excess of amounts awarded for the grant years ended 10/31/2023 and 10/31/2022 that were denied by the passthrough agency, Omaha Public Schools, resulting in an overstatement in grant revenue and receivables, and federal awards expended included in the schedule of expenditures of federal awards. Corrective Action Plan: Management is in the process of reviewing its accounting policies and procedures over grant monitoring to ensure amounts are tracked appropriately. Management has hired a new fiscal services director to oversee this process. Individual Responsible For Corrective Action: Veronica Jones, Fiscal Services Director Anticipated Completion Date: December 31, 2024

View Audit 322999 Questioned Costs: $1

Finding 500158 (2023-001)

Significant Deficiency 2023

Collaborative Solutions for Communities

DC

Reporting § 200.512

Corrective Action: Name of Contact Person Wayne Moyer Data Collection Reporting Package Effective August 31, 2024, CSC will close the books within the stipulated time and the audit will be completed in a timely manner to comply with federal guidelines for submission to the FAC. Proposed Completio...

Corrective Action: Name of Contact Person Wayne Moyer Data Collection Reporting Package Effective August 31, 2024, CSC will close the books within the stipulated time and the audit will be completed in a timely manner to comply with federal guidelines for submission to the FAC. Proposed Completion Date: August 31, 2024.

View Audit 322995

Finding 500152 (2023-001)

None 2023

Homeless No More, Inc. 122-Hd085-Wdd-Np

CA

HUD Housing Programs Reporting

Department of Housing and Urban Development Homeless No More, Inc., HUD Project No. 122-HD085-WDD-NP, respectfully submits the following Corrective Action Plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Suchan & Associates, An Accountancy Corporat...

Department of Housing and Urban Development Homeless No More, Inc., HUD Project No. 122-HD085-WDD-NP, respectfully submits the following Corrective Action Plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Suchan & Associates, An Accountancy Corporation, 8588 Utica Ave. Suite 100, Rancho Cucamonga, California 91730. Audit Period: January 1, 2023 through December 31, 2023 The finding from the 2023 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. Section A of the Schedule, Summary of Audit Results does not include findings and is not addressed. FINDINGS-FINANCIAL STATEMENTS AUDIT None FINDINGS AND QUESTIONED COSTS-MAJOR FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2023-001 Section 811 (Capital Advance Loan), AL No. 14.181 Recommendation: The Project should fund the replacement reserves shortage as soon as possible and make the required monthly deposits in accordance with the regulatory agreement. Action Taken: As of the current date the delinquent deposits have not been brought up to date due to ongoing cash flows issues. The Project has not received tenant rental subsidies in year 2024, even though timely filed. The replacement reserve account will be funded as soon as the HUD assistance payments are received. If you have any questions regarding the plan, please call Dan O’Brien, Chief Financial Officer (213) 251-3410. Sincerely, Dan O’Brien Chief Financial Officer

View Audit 322985

Finding 500131 (2023-003)

None 2023

County of Delaware

PA

Special Tests & Provisions Subrecipient Monitoring Reporting

This finding occurred as a result of a data entry error in the file. The Domestic Relations Department provided semi-annual training to the Intake Unit staff in Case Initiation, record retention, time frame for conversion of applications/petitions to case files and file documentation beginning in No...

This finding occurred as a result of a data entry error in the file. The Domestic Relations Department provided semi-annual training to the Intake Unit staff in Case Initiation, record retention, time frame for conversion of applications/petitions to case files and file documentation beginning in November 2023.

View Audit 322974

Finding 500123 (2023-007)

Material Weakness 2023

County of Delaware

PA

Subrecipient Monitoring Material Weakness Reporting

The County Human Services department will complete the Roster of Personnel (PW 1171) be submitted for the fiscal year ended June 30, 2023 by December 2024 and review the processes and controls to ensure the rosters is completed annually.

View Audit 322974

Corrective Action Plans

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