Corrective Action Plans

Finding 518327 (2023-003)

Material Weakness 2023

OR

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.303

2023-003 Federal Award Special Reporting – Federal Funding Accountability and Transparency Act (FFATA) – Material Non-Compliance and Material Weakness in Internal Controls over Compliance Recommendation: The Organization should establish written policies and procedures regarding review of grant agre...

2023-003 Federal Award Special Reporting – Federal Funding Accountability and Transparency Act (FFATA) – Material Non-Compliance and Material Weakness in Internal Controls over Compliance Recommendation: The Organization should establish written policies and procedures regarding review of grant agreements for compliance requirements along with written policies and procedures for first-tier subawards including tracking and proper internal control procedures. Action Taken: Management concurs with the finding and has defined corrective action to address it. We have identified gaps in our reporting processes and worked to implement changes to ensure compliance with special reporting requirements. Policies and procedures will be updated regarding special reporting requirements. The Fiscal department will also be responsible for reviewing all contracts to identify all compliance requirements. Tracking procedures will be implemented to ensure reports are filed timely. The above identified corrective action was implemented in July 2024. Stacey Wilson, Fiscal Director, has implemented a tracking system for the FFATA.

View Audit 336686

Finding 518229 (2023-002)

None 2023

The Healing Place Inc. and Subsidiaries

KY

Reporting

Audit Finding: • Finding No. 2023.002: Timeliness of Reporting Management Response: We agree with the finding that form 425 was remitted past the required submission date. Explanation: The Healing Place, Inc has suffered significant turnover over the course of the last 2 years, due to this turno...

Audit Finding: • Finding No. 2023.002: Timeliness of Reporting Management Response: We agree with the finding that form 425 was remitted past the required submission date. Explanation: The Healing Place, Inc has suffered significant turnover over the course of the last 2 years, due to this turnover the person responsible for the form was/is no longer with the company causing the form to not be located until January 2024, after the due date. Corrective Action Plan: The Healing Place, Inc has reviewed and updated the process and procedures around the submission of form 425 including an updated contact list ensuring that the form will be located and reviewed in a timely manner. Craig Calvert CFO The Healing Place, Inc.

View Audit 336516

Finding 518156 (2023-004)

Material Weakness 2023

City of Forest Park, Georgia

GA

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Name of the Contact Person Responsible for the Corrective Action Plan: John Wiggins, Finance Director. Corrective Action Plan: The City of Forest Park will take necessary steps to ensure that the reporting requirement of the CSLFRF grant will be submitted on time to prevent noncompliance with the t...

Name of the Contact Person Responsible for the Corrective Action Plan: John Wiggins, Finance Director. Corrective Action Plan: The City of Forest Park will take necessary steps to ensure that the reporting requirement of the CSLFRF grant will be submitted on time to prevent noncompliance with the terms of the CSLFRF grant. Anticipated Completion Date: April 30, 2024

View Audit 336497

Finding 518155 (2023-002)

Material Weakness 2023

Nebraska Children's Home Society

NE

Subrecipient Monitoring Material Weakness Reporting

NCHS has established a new structure, policy, and procedures. This new structure has the COO managing the accounting functions of Finance. We are currently fully staffed within our accounting department, with more SOP and a new software system that better supports the department. The COO and Account...

NCHS has established a new structure, policy, and procedures. This new structure has the COO managing the accounting functions of Finance. We are currently fully staffed within our accounting department, with more SOP and a new software system that better supports the department. The COO and Accounting team now adheres to protocols and timelines that ensure timely and accurate completion of accounting tasks. The COO will continue to work with our auditors to ensure NCHS meet the filing deadlines.

View Audit 336471

Finding 518154 (2023-001)

Material Weakness 2023

Nebraska Children's Home Society

NE

Subrecipient Monitoring Reporting Material Weakness

To increase controls and improve preparation of accounting records. NCHS has reorganized the finance department. The accounting functions are now a part of Operations. With accounting reporting to operations, the Chief Operations Officer (COO) now oversees and provides support and leadership to this...

To increase controls and improve preparation of accounting records. NCHS has reorganized the finance department. The accounting functions are now a part of Operations. With accounting reporting to operations, the Chief Operations Officer (COO) now oversees and provides support and leadership to this division of Finance. The COO has created and implemented new Standard Operation Processes (SOP). These new SOPs clearly define, documents, and support all accounting activities. The SOPs cover critical areas, including contract and grants management, reconciliation processes and month-end closings. The responsibilities of the accounting team are now clearly delineated, providing more transparency and accountability. A formal schedule for processing and reconciliation tasks has been established and maintained by the Senior Accountant. These schedules are reviewed monthly with the COO to ensure accuracy and timely completion of accounting tasks are occurring.

View Audit 336471

Finding 518138 (2023-012)

Material Weakness 2023

Mental Health Association of Columbia-Greene Counties Inc.

NY

Reporting

All SEFA grants will be tracked thoroughly in FundEZ and annotated with their own cost center code to allow tracking them to be easier. The Director of Finance, Ethan Terrio, will reconcile these awards and expenses once a month to ensure that the numbers tie out in the general ledger. Should there ...

All SEFA grants will be tracked thoroughly in FundEZ and annotated with their own cost center code to allow tracking them to be easier. The Director of Finance, Ethan Terrio, will reconcile these awards and expenses once a month to ensure that the numbers tie out in the general ledger. Should there be any issues, he will contact the respective Division Director, either Susan Cody or Roxane Carpenter, to determine the cause of the variance, and how to correct the entry to be accurate.

View Audit 336457

Finding 517982 (2023-001)

Material Weakness 2023

Arkansas Hospice, Inc.

AR

Reporting Internal Control / Segregation of Duties

Responsible Party: Judy Wooten, President and CEO Finding 2023-001 (UG) The Organization chose to report under the alternative reporting methodology (option iii). Under this option, the Organization submitted a memo describing its reasonable method of estimated revenues. The methodology described i...

Responsible Party: Judy Wooten, President and CEO Finding 2023-001 (UG) The Organization chose to report under the alternative reporting methodology (option iii). Under this option, the Organization submitted a memo describing its reasonable method of estimated revenues. The methodology described in the memo does not agree with the amounts the Organization reported in the portal. The Organization's calculated lost revenue under its alternative reporting methodology was approximately $2,742,000 more than the amount the Organization reported in the PRF portal. Recommendation We recommend implementing controls to ensure amounts reported are accurate, complete and reviewed. Comments on the Finding and Recommendation Management is in agreement with this finding and the related recommendation. Action(s) Taken or Planned on the Finding Management will implement controls to ensure all reports are accurate, complete, and reviewed. Estimated completion date for the above-mentioned corrective action is September 30, 2024.

View Audit 336237

Finding 517957 (2023-014)

Significant Deficiency 2023

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Subrecipient Monitoring Reporting Significant Deficiency

U.S Department of Housing and Urban Development Community Block Development Grants/Entitlement Cluster – 14.218 Management’s Response: Management will work with staff to ensure prosper reporting of first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Sub...

U.S Department of Housing and Urban Development Community Block Development Grants/Entitlement Cluster – 14.218 Management’s Response: Management will work with staff to ensure prosper reporting of first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Views of Responsible Officials and Corrective Action: Departments have been informed of the requirement and management will work with staff to ensure and reports are submitted to FSRS as required. Management will ensure this is addressed by December 31, 2025. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 336226

Finding 517953 (2023-010)

Significant Deficiency 2023

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

U.S Department of Treasury COVID 19 – Coronavirus State and Local Fisal Recovery Funds – 21.027 Management’s Response: There was a change in the position of CFO and the Unified Government did not have access to the US Treasury system for a period of time to upload the report. The UG finance team wor...

U.S Department of Treasury COVID 19 – Coronavirus State and Local Fisal Recovery Funds – 21.027 Management’s Response: There was a change in the position of CFO and the Unified Government did not have access to the US Treasury system for a period of time to upload the report. The UG finance team worked with our outside contractor to gain access; and upon getting access to the system, immediately uploaded the form. This was caused by turnover in staff and is not reoccurring. Views of Responsible Officials and Corrective Action: The reason for recurrence is the finding was communicated late in the prior year. In concert with our ARPA consultant, we were able to combine the City & County on the portal and report timely quarterly since this initial issue in the reporting portal will ensure this is addressed by December 31, 2025. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 336226

Finding 517938 (2023-002)

Significant Deficiency 2023

City of Port Arthur

TX

Reporting Cash Management Significant Deficiency

Finding: 2023-002: Untimely and Inaccurate Reporting Corrective Action Plan There was high turnover in the Finance department in 2022 and 2023 that left the department short-staffed. The department also underwent significant software changes that involved the use of two systems simultaneously. The...

Finding: 2023-002: Untimely and Inaccurate Reporting Corrective Action Plan There was high turnover in the Finance department in 2022 and 2023 that left the department short-staffed. The department also underwent significant software changes that involved the use of two systems simultaneously. The Finance department has since grown their team and returned to a single reporting system. Going forward, all internal control policies and procedures surrounding reporting will be reviewed and updated, if necessary, to ensure that future reports are submitted accurately and timely. Person(s) Responsible Assistant Director of Finance – Ariel Gibbs Anticipated Completion Date An updated policy manual was approved by the City Council on January 17, 2023. New policies and procedures are expected to be fully implemented by October 31, 2024.

View Audit 336223

Finding 517920 (2023-007)

Material Weakness 2023

Afghan Medical Professionals Association of America

VA

Reporting

Procedures should be implemented for reconciling expenditures of federal awards by per the SEFA to amounts invoiced for reimbursements on a monthly basis

View Audit 336179

Finding 517919 (2023-006)

Material Weakness 2023

Afghan Medical Professionals Association of America

VA

Reporting

AMPAA will designate a specific time to review federal award expenditures and verify if they meet or exceed the $750,000 threshold.

View Audit 336179

Finding 517914 (2023-001)

Significant Deficiency 2023

Afghan Medical Professionals Association of America

VA

Reporting

We concur with the recommendation, and procedures were implemented effective December 9, 2024. QuickBooks was only used for payroll since 2022 but now the accounting software used for all accounting and record transactions. The entries will be reconciled and financial statements prepared by the Chie...

We concur with the recommendation, and procedures were implemented effective December 9, 2024. QuickBooks was only used for payroll since 2022 but now the accounting software used for all accounting and record transactions. The entries will be reconciled and financial statements prepared by the Chief Finance Officer (CFO) and reviewed by AMPAA’s Treasurer and third-party non-auditor CPA on a monthly basis. The Treasurer will review financial statements only and then present the analysis to the Board Members on a quarterly basis during board meetings.

View Audit 336179

Finding 517903 (2023-006)

Significant Deficiency 2023

Hips

DC

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Eligibility § 200.414

Views of Responsible Officials: Prior to receiving this finding, HIPS was not in the practice of saving documentation of financial or programmatic reporting submission. Staff responsible for submissions are now documenting submission of reports as of 2024. Incorrect application of the de minimis rat...

Views of Responsible Officials: Prior to receiving this finding, HIPS was not in the practice of saving documentation of financial or programmatic reporting submission. Staff responsible for submissions are now documenting submission of reports as of 2024. Incorrect application of the de minimis rate was due to an error in the funder-provided spreadsheet. HIPS Finance Manager has been tasked with checking all spreadsheet calculations prior to submissions of financial reporting.

View Audit 336157

Finding 517902 (2023-005)

Significant Deficiency 2023

Hips

DC

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

Views of Responsible Officials: This deficiency was noted internally even before the auditors flagged it in April 2024. Effective April 2024 the allocation of salaries and wages to different grants was transferred back to the Finance Manager who has more information regarding the grants timing, empl...

Views of Responsible Officials: This deficiency was noted internally even before the auditors flagged it in April 2024. Effective April 2024 the allocation of salaries and wages to different grants was transferred back to the Finance Manager who has more information regarding the grants timing, employees involved, % of time spent et al. In addition, the salaries and wages allocation is now a prerequisite for the invoicing process every month. HIPS have already seen significant improvements in both accuracy in seeking salaries and wages reimbursement as well as in wages reconciliations against paychex reports. COLA adjustments will be recorded more accurately and approval documented. As of 2024, HIPS has also updated our HR policy to provide written documentation by the Operations Manager of COLA increases to each staff member when they are implemented.

View Audit 336157

Finding 517900 (2023-004)

Significant Deficiency 2023

Hips

DC

Reporting § 200.508

Views of Responsible Officials: Effective 10/01/2024 HIPS have structured its chart of accounts in a way to clearly identify Federal Revenue separately and distinctively from other revenue (local funds and private foundations funds). Finance Manager has been tasked with SEFA preparations and reconci...

Views of Responsible Officials: Effective 10/01/2024 HIPS have structured its chart of accounts in a way to clearly identify Federal Revenue separately and distinctively from other revenue (local funds and private foundations funds). Finance Manager has been tasked with SEFA preparations and reconciliations against TB revenue prior submitting SEFA for audit. Policies have changed to clarify with funders the source of federal vs non federal funds at the grant acceptance stage so that all grants are properly classified within the chart of accounts, easing reporting.

View Audit 336157

Finding 517887 (2023-003)

Material Weakness 2023

Tuscarawas County

OH

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

Every quarter, Income Maintenance and Social Services will each get a minimum of 354 RMS hits. Each participant will get an e-mail 2-5 minutes before the time of the RMS hit. The participant will have only 48 hours to complete the RMS hit before it expires. After 12 hours of no response, the par...

Every quarter, Income Maintenance and Social Services will each get a minimum of 354 RMS hits. Each participant will get an e-mail 2-5 minutes before the time of the RMS hit. The participant will have only 48 hours to complete the RMS hit before it expires. After 12 hours of no response, the participant and the observer (their supervisor) will get a reminder e-mail. After 36 hours of no response, the participant, the observer, and the RMS Coordinator (business office) will get a reminder e-mail. Once the participant gets the e-mail, the participant will open the e-mail, click the link, log into the system, and fill out the RMS hit as accurately as possible. The RMS hit will have a comment box; this is where the participant will put what they were doing and the case number if applicable. Any other documentation needed to support the hit should be kept in a folder or scanned and kept on the computer. It is also good practice to note in running record that the participant received an RMS hit at that specific time. Once the RMS hit is complete, it is sent either to the Observer or the RMS Coordinator for approval. If the RMS hit is a Control Member, the RMS will be sent to the Observer for their approval. If it is accurate, the Observer will approve the RMS hit and it will be sent to the RMS Coordinator for approval. If the RMS hit is not a control member, the Observer step will be skipped. If the participant is not available at the time of the RMS hit because that person is in the field, the coordinator may contact the supervisor to find out what the participant is doing. The RMS Coordinator may then fill out the RMS hit and document that he/she has talked to the supervisor and confirmed the activity the participant was doing. Once the RMS hit has been submitted to the RMS Coordinator, the hit can be approved or invalidated. The RMS Coordinator has 72 hours of the observation time to complete this step. The Fiscal Supervisor and the Coordinator will meet, as needed, to go over these hits and check for accuracy.

View Audit 336127

Finding 517861 (2023-001)

Significant Deficiency 2023

Herbert Hoover Boys & Girls Club of St. Louis, Inc.

MO

Reporting Significant Deficiency

We agree with the auditor’s recommendation and will address the improvement of this process. At year-end a complete review of all grant receivables and deferrals will be conducted by the accounting department to ensure that grants are reported on the schedule of expenditures and federal awards when ...

We agree with the auditor’s recommendation and will address the improvement of this process. At year-end a complete review of all grant receivables and deferrals will be conducted by the accounting department to ensure that grants are reported on the schedule of expenditures and federal awards when proper expenses are incurred.

View Audit 336051

Finding 517823 (2023-002)

Material Weakness 2023

Zanesville-Muskingum County General Health District

OH

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.420 § 200.476

Finding Number: 2023-002 Planned Corrective Action: Allowable Costs/Cost Principles Re: Noncompliance / Material Weakness/ Questioned Cost • ZMCHD has developed a spreadsheet for management to review time and activity of their staff including time worked and effort documentation quarterly based on a...

Finding Number: 2023-002 Planned Corrective Action: Allowable Costs/Cost Principles Re: Noncompliance / Material Weakness/ Questioned Cost • ZMCHD has developed a spreadsheet for management to review time and activity of their staff including time worked and effort documentation quarterly based on actual time worked vs. budgeted time worked. Any necessary corrections will be shared with the fiscal officer to ensure corrections are made as necessary. • ZMCHD will ensure staff are educated on how to report time worked when they are doing activities for multiple programs and ensure that staff are disciplined when they are not reporting correctly. Anticipated Completion Date: 12/31/2024 Responsible Contact Person: Erin Wood, Chief Administrative Officer

View Audit 335989 Questioned Costs: $1

Finding 517752 (2023-003)

Material Weakness 2023

Community Action of East Central Indiana, Inc.

IN

Cash Management Reporting

Community Action of East Central Indiana, Inc. ceased operations as of July 31, 2024 for any new business. Community Development Institute (CDI), as contracted by the Office of Head Start, has taken over the leadership and operations.

View Audit 335885

Finding 517750 (2023-001)

Material Weakness 2023

Community Action of East Central Indiana, Inc.

IN

Reporting Material Weakness

Community Action of East Central Indiana, Inc. ceased operations as of July 31, 2024 for any new business. Community Development Institute (CDI), as contracted by the Office of Head Start, has taken over the leadership and operations.

View Audit 335885

Finding 517739 (2023-003)

Material Weakness 2023

One Neighborhood Builders (d/b/a Olneyville Housing Corporation)

RI

Reporting Subrecipient Monitoring § 200.302 § 200.502 § 200.510

Action Taken: Management is in the process of instituting additional procedures to ensure all awards are assessed not only to identify whether sources of funds are Federal, requiring inclusion on the SEFA, but also to identify continuing compliance period when applicable. Management has also conduct...

Action Taken: Management is in the process of instituting additional procedures to ensure all awards are assessed not only to identify whether sources of funds are Federal, requiring inclusion on the SEFA, but also to identify continuing compliance period when applicable. Management has also conducted internal training relative to applicable 2 CFR 200 regulations and requirements and will continue to provide periodic staff training to ensure continued compliance. Anticipated Completion Date: Management estimates that additional processes will be in place by December 31, 2024.

View Audit 335861

Finding 517726 (2023-002)

None 2023

Lodge Grass School District No. 27 & 2

MT

Reporting § 200.512

Finding 2023-002 – Reporting (Compliance; Internal Control Over Compliance) Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. Recommendation: We recommend the School District become familiar with reporting ...

Finding 2023-002 – Reporting (Compliance; Internal Control Over Compliance) Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Finding 2023-002 – Reporting (Compliance; Internal Control Over Compliance), continued Views of Responsible Officials: The District hired new Financial Staff as of July 1, 2023. The Financial Consultant did not renew an agreement for assistance for the 2023-24 fiscal year. New Finance Staff did not provide audit information on a timely basis to the audit firm. The Financial Consultant was rehired on May 2024 and has since been working with the audit firm to provide the needed information in a timely fashion. The District is retaining the current audit firm with anticipation of the report for the 2023-24 fiscal year being issued and filed on a timely basis. Rachel Pretty On Top, Chairman of the Board Lodge Grass School District

View Audit 335799

Finding 517612 (2023-006)

Significant Deficiency 2023

Children's Home of Kingston

NY

Internal Control / Segregation of Duties Reporting

The Agency’s management agrees with this finding and is committed to the development of a solid internal control system that will enable timely reports to government sources. The Agency, under the oversight of a newly hired Chief Financial Officer (Fabio Alvarez), will develop monthly and quarterly ...

The Agency’s management agrees with this finding and is committed to the development of a solid internal control system that will enable timely reports to government sources. The Agency, under the oversight of a newly hired Chief Financial Officer (Fabio Alvarez), will develop monthly and quarterly closing procedures to aid in the timely closing and filing of reports. Implementation of this corrective action plan commenced September 2024 with new finance administration team under the leadership of new chief financial officer (Fabio Alvarez). Please note that for fiscal years 2023-2024, the implementation will still be a work in progress.

View Audit 335657

Finding 517610 (2023-005)

Significant Deficiency 2023

Children's Home of Kingston

NY

Reporting Internal Control / Segregation of Duties

The Agency’s management agrees with this finding and is committed to the development of a solid internal control system that will enable timely reports to government sources. The Agency, under the oversight of a newly hired Chief Financial Officer (Fabio Alvarez), will develop monthly and quarterly ...

The Agency’s management agrees with this finding and is committed to the development of a solid internal control system that will enable timely reports to government sources. The Agency, under the oversight of a newly hired Chief Financial Officer (Fabio Alvarez), will develop monthly and quarterly closing procedures to aid in the timely closing and filing of reports required by Assistance Listing No. 93.676. Implementation of this corrective action plan commenced September 2024 with new finance administration team under the leadership of new chief financial officer (Fabio Alvarez). Please note that for fiscal years 2023-2024, the implementation will still be a work in progress.

View Audit 335657

Corrective Action Plans

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