Corrective Action Plans

Finding 505564 (2023-007)

Material Weakness 2023

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-007 Finding Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls that would likely be effective in preventing, or detecting and correcting, noncompliance for the rep...

FINDING 2023-007 Finding Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls that would likely be effective in preventing, or detecting and correcting, noncompliance for the reporting requirement. Not all EESER reports submitted by the School Corporation during the audit period were not supported by the School Corporation's records. Contact Person Responsible for Corrective Action: Tracey Haas, Deputy Treasurer Contact Phone Number and Email Address: thaas@mcas.k12.in.us (219)873-2000 ext. 8346 Views of Responsible Officials: We concur with this finding. We are implementing a proper system of internal controls and developing policies and procedures to ensure all reports are submitted accurately. Description of Corrective Action Plan: We are implementing a proper system of internal controls and developing policies and procedures to ensure all reports are submitted accurately. Moving forward we will ensure all ledgers are attached to the reports that have been submitted. Anticipated Completion Date: The anticipated date of correction for this finding is January 1, 2025.

View Audit 328262

Finding 505554 (2023-002)

Material Weakness 2023

Diocesan Housing Services Corporation of the Diocese of Camden, Inc.

NJ

Questioned Costs Reporting Subrecipient Monitoring

The Organization has strengthened its policies and procedures for the identification of Federal awards to ensure that the preparation of a complete and accurate SEFA is performed in a timely manner and in accordance with the requirements of Office of Management and Budget. Management has implemented...

The Organization has strengthened its policies and procedures for the identification of Federal awards to ensure that the preparation of a complete and accurate SEFA is performed in a timely manner and in accordance with the requirements of Office of Management and Budget. Management has implemented compliance procedures for obtaining confirmation from the federal agencies. Any entities developed in the future will be assess accordingly and their funding will be included in the preparation of a complete and accurate SEFA for the Diocesan Housing Services Corporation of the Diocese of Camden, Inc.

View Audit 328245 Questioned Costs: $1

Finding 505446 (2023-007)

None 2023

Jackson City School District

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Reporting § 200.414 § 200.502 § 200.510

The Treasurer will review the Schedule of Expenditures of Federal Awards to ensure all federal awards are being reported and the expenditures are properly reported.

View Audit 328127

Finding 505441 (2023-003)

Significant Deficiency 2023

Calhoun Liberty Hospital Association INC

FL

Questioned Costs Material Weakness Reporting

Calhoun-Liberty Hospital Association, Inc., D/B/A Calhoun-Liberty Hopsital, (Hospital), respectfully submits the following corrective action plan for the year ended December 31, 2023. The finding from the December 31, 2023, Schedule of Findings and Questioned Costs is discussed below. The finding is...

Calhoun-Liberty Hospital Association, Inc., D/B/A Calhoun-Liberty Hopsital, (Hospital), respectfully submits the following corrective action plan for the year ended December 31, 2023. The finding from the December 31, 2023, Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FEDERAL AWARD PROGRAMS AUDIT FINDING Significant Deficiency - Noncompliance (2023-003) Recommendation: The Hospital should continue to improve its understanding of the reporting requirements as specified in the applicable loan document and create a process to ensure all USDA requirements are met. Planned Corrective Action: As of September 30, 2024, the Hospital will open a bank account with the Hospital's current banking relationship. This account will be a restricted account dedicated to holding the required reserve as described in the existing USDA loan documents. The required reserve balance will be recorded on the Hospital's trial balance. The reconciliation for such balance will be provided upon request. Emily Brown Chief Executive Officer

View Audit 328121 Questioned Costs: $1

Finding 505399 (2023-003)

Material Weakness 2023

Douglas County

IL

Reporting Subrecipient Monitoring Material Weakness § 200.302

Finding 2023SA-003 Insufficient Grant Monitoring Comments on the Finding and Each Recommendation: The County agrees with the finding. Action(s) Taken or Planned on the Finding: The County will work to improve grant documentation and will consider implementing a review process to ensure the grant ...

Finding 2023SA-003 Insufficient Grant Monitoring Comments on the Finding and Each Recommendation: The County agrees with the finding. Action(s) Taken or Planned on the Finding: The County will work to improve grant documentation and will consider implementing a review process to ensure the grant records agree to grant reports that are filed. Name of Contact Person: Judi Pollock, County Clerk Projected Completion Date: Unknown

View Audit 328076

Finding 505381 (2023-007)

Material Weakness 2023

Chippewa County

MN

Questioned Costs Internal Control / Segregation of Duties Cash Management § 200.303

Finding Number: 2023-007 Finding Title: Social Service Fund Reporting (DHS-2556) Program: 93.778 Medicaid Cluster Name of Contact Person Responsible for Corrective Action: Jennifer Bakkelund, Fiscal Supervisor Corrective Action Planned: After speaking with State Auditors and DHS, expenses that had b...

Finding Number: 2023-007 Finding Title: Social Service Fund Reporting (DHS-2556) Program: 93.778 Medicaid Cluster Name of Contact Person Responsible for Corrective Action: Jennifer Bakkelund, Fiscal Supervisor Corrective Action Planned: After speaking with State Auditors and DHS, expenses that had been listed as “other” are now part of services rendered. A change in process of backup reports will be done to make this move of costs in the future. Fiscal Year 2023 reports are being corrected to match this new requirement. Any reports that are past the year cut off I am working directly with DHS to correct. Anticipated Completion Date: December 31, 2024

View Audit 328062 Questioned Costs: $1

Finding 505364 (2023-001)

Material Weakness 2023

City of South Beloit

IL

Reporting Internal Control / Segregation of Duties

Condition: During audit fieldwork, our testing resulted in a restatement of Sewage Disposal net position in order to correct the recording of ARPA deferred revenues. Plan: The City Finance Director will implement internal controls to review all ARPA receipts and expenses and record accordingly prior...

Condition: During audit fieldwork, our testing resulted in a restatement of Sewage Disposal net position in order to correct the recording of ARPA deferred revenues. Plan: The City Finance Director will implement internal controls to review all ARPA receipts and expenses and record accordingly prior to audit fieldwork. Anticipated Date of Completion: December 31, 2024

View Audit 328026

Finding 505354 (2023-102)

Significant Deficiency 2023

Booker T. Washington Child Development Center, Inc.

AZ

Reporting

Person Responsible: Josie Ayon Estimated Completion Date 6/30/2024 Planned Corrective Action: The organization converted from the Cash Basis of Accounting to the Accrual Basis of Accounting (GAAP) for fiscal year 2023. Additionally, the organization converted to a new accounting system and hired ou...

Person Responsible: Josie Ayon Estimated Completion Date 6/30/2024 Planned Corrective Action: The organization converted from the Cash Basis of Accounting to the Accrual Basis of Accounting (GAAP) for fiscal year 2023. Additionally, the organization converted to a new accounting system and hired outside consultants to assist with data entry and financial reporting. The audit for June 30, 2024 is planned to start in October 2024, which will provide adequate time to comply with this requirement.

View Audit 328011

Finding 505248 (2023-006)

Significant Deficiency 2023

Community Food Bank of Eastern Oklahoma, INC

OK

Subrecipient Monitoring Cash Management Reporting

Item 2023-006 Delinquent Claim Filings Significant Deficiency Recommendation: Filing claims should be incorporated into the month-end close process. Management Views: Management agrees with the finding. Action Planned: Claim filing has been incorporated into the month-end closing process as o...

Item 2023-006 Delinquent Claim Filings Significant Deficiency Recommendation: Filing claims should be incorporated into the month-end close process. Management Views: Management agrees with the finding. Action Planned: Claim filing has been incorporated into the month-end closing process as of November 2023. Anticipated Completion date: Complete Responsible Party: Karla Davis, Chief Financial Officer

View Audit 327874

Finding 505229 (2023-003)

Significant Deficiency 2023

National Council for Community Development, Inc.

NY

Subrecipient Monitoring Reporting Significant Deficiency

Finding No. 2023-003 - Reporting – Significant Deficiency Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-t...

Finding No. 2023-003 - Reporting – Significant Deficiency Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Scranton Condition: During our testing, we noted that the Organization did not provide the required monthly reports to the City of Scranton. Recommendation: We recommend that the Organization establish policies, procedures, and controls to ensure that the required information is submitted on a timely basis. Action Taken: Management has incorporated procedures into our grant compliance and administration policies and procedures to ensure that a Project Director reviews, understands and takes the necessary steps to comply with reporting requirements or other, as set forth by the client agreements. This step includes but is not limited to the Project Director completing a Grant Award File Checklist. Anticipated completion date: Immediately.

View Audit 327833

Finding 505148 (2022-001)

Material Weakness 2023

Bay Area Environmental Research Institute

CA

Reporting § 200.512

Finding 2022-001—Reporting The administrative staffing turnover BAERI experienced was detrimental to our ability to meet the reporting deadline for the 2022 audit. Moving forward, BAERI will ensure that our audit report and SF-SAC form are submitted to the Federal Audit Clearinghouse within nine mon...

Finding 2022-001—Reporting The administrative staffing turnover BAERI experienced was detrimental to our ability to meet the reporting deadline for the 2022 audit. Moving forward, BAERI will ensure that our audit report and SF-SAC form are submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Corrective Action Plan for Finding 2022-001—Reporting BAERI has taken the following steps in order to meet the reporting and deadline requirements outlined in 2 CFR 200.512 moving forward: 1. Implement policies and procedures to ensure that the internal documentation needed for our annual audit is easily accessible by finance staff and not onerous for staff to compile for the auditor. 2. Hire and train additional finance staff in order to implement the above mentioned policies and procedures needed to allow for a smooth, timely audit.

View Audit 327810

Finding 505128 (2023-011)

Material Weakness 2023

City of Long Beach

CA

Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.502 § 200.510

Program: Disaster Grants - Public Assistance (Presidentially Declared Disasters) Finding: 2023-011 Contact Person: Sarah Castillo Grants Accounting Officer Emergency Operations Center (EOC) Finance Division Phone: (562) 570-5479 Email: Sarah.Castillo@longbeach.gov Planned Actions: The Emergency ...

Program: Disaster Grants - Public Assistance (Presidentially Declared Disasters) Finding: 2023-011 Contact Person: Sarah Castillo Grants Accounting Officer Emergency Operations Center (EOC) Finance Division Phone: (562) 570-5479 Email: Sarah.Castillo@longbeach.gov Planned Actions: The Emergency Operations Center (EOC) Finance division acknowledges there has been deficiencies in the manner we report expenditures related to a declared disaster on the SEFA, which will be addressed by issuing a Financial Management Disaster Procedure Manual that will include a narrative on this specific matter. The manual will be published on our City Intranet and utilized for all City Staff as a resource for all future disasters that occur. Revisions to the Procedure Manual will be made as needed to ensure we are up to date with the latest compliance changes. Expected Completion Date: 12/31/2024

View Audit 327788

Finding 505100 (2023-003)

Material Weakness 2023

Talbert House Health Center Dba Centerpoint Health

OH

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430

As a response, the Center updated it procedures the ensure that any employee that is charged 100% to the federal grant will complete a time and effort certification at least semi-annually. Additionally, any employee that their time is charged to multiple grants or less than 100% will complete a time...

As a response, the Center updated it procedures the ensure that any employee that is charged 100% to the federal grant will complete a time and effort certification at least semi-annually. Additionally, any employee that their time is charged to multiple grants or less than 100% will complete a time and effort attestation or similar effort reporting to track hours charged to the grants. This time and effort attestation will be reviewed and approved by a supervisor.

View Audit 327785 Questioned Costs: $1

Finding 505088 (2023-002)

Significant Deficiency 2023

Wichita County, Texas

TX

Reporting § 200.328

Finding: The County’s reported expenditures incurred in fiscal year 2022 were incorrectly reported. Cause: Internal controls and review processes were not in place to ensure the accuracy of expenditures reported on the annual SEFA. Recommendation: Management should implement procedures to help ens...

Finding: The County’s reported expenditures incurred in fiscal year 2022 were incorrectly reported. Cause: Internal controls and review processes were not in place to ensure the accuracy of expenditures reported on the annual SEFA. Recommendation: Management should implement procedures to help ensure that controls are in place that will allow for the accurate preparation of the SEFA. We recommend that the County perform a detailed analysis of expenditures for all significant awards on an annual basis. Corrective Action Plan: Effective immediately, the County will put in additional controls and verify all grants are monitored under additional scrutiny and are reported accurately in quarterly reports and the County’s Annual Comprehensive Financial Report (ACFR). Staff Responsible for Implementation: Matt Davis, County Auditor; Mike Sloan, Senior Associate; Jordan Wilson, Grant Associate Implementation Date: December 31, 2024 Status: In progress

View Audit 327762

Finding 505072 (2023-004)

Material Weakness 2023

Karen Organization of Minnesota

MN

Subrecipient Monitoring Material Weakness Reporting

Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing No. 93.566 Recommendation: Auditor recommends that KOM review the various subrecipient requirements with the individuals involved in this process to ensure they understand the requirements. Explanation...

Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing No. 93.566 Recommendation: Auditor recommends that KOM review the various subrecipient requirements with the individuals involved in this process to ensure they understand the requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will develop a template for all subgrantee agreements including the subrecipient’s unique entity identifier, assistance listings number and title, and the amount of funds available under each Federal award at the time of disbursement. Name(s) of the contact person(s) responsible for corrective action: Alexis Walstad and Eh Tah Khu, Co-Executive Directors Planned completion date for corrective action plan: 11/30/2024

View Audit 327745

Finding 505054 (2023-004)

Material Weakness 2023

Housing Authority of Brevard County

FL

Special Tests & Provisions HUD Housing Programs Material Weakness

2023-004 Special Tests and Provisions – UEL Formula (Form 52722) and Formula Income Public and Indian Housing Program – CFDA 14.850 Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2022-005 from March 31, 2022 Condition: Unable to test HUD Form 52722, 527...

2023-004 Special Tests and Provisions – UEL Formula (Form 52722) and Formula Income Public and Indian Housing Program – CFDA 14.850 Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2022-005 from March 31, 2022 Condition: Unable to test HUD Form 52722, 52723, and the utility ledger for accuracy and completion. Recommendation: The Authority should retain the utility ledger for each fiscal year under audit. Action Taken: We concur with the recommendation. Due to the ongoing COVID-19 pandemic and related staff absences and turnover, we were not able to retain the utility ledger. We will retain the utility ledger for each fiscal year under audit.

View Audit 327740

Finding 505053 (2023-001)

Material Weakness 2023

Housing Authority of Brevard County

FL

HUD Housing Programs Material Weakness Reporting

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

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

View Audit 327740

Finding 504918 (2023-001)

Significant Deficiency 2023

Talmud Torah D Nitra

NY

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

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

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

View Audit 327670

Finding 504879 (2023-004)

None 2023

Rangeley Lakes Heritage Trust

ME

Reporting

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

View Audit 327661

Finding 504871 (2023-001)

None 2023

Meridian Institute

CO

Reporting Procurement, Suspension & Debarment § 200.512

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

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

View Audit 327627

Finding 504863 (2023-001)

Significant Deficiency 2023

Hunterdon Healthcare System, Inc.

NJ

Reporting Significant Deficiency § 200.512

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

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

View Audit 327607

Finding 504857 (2023-003)

Material Weakness 2023

City of Saratoga Springs, New York

NY

Reporting Allowable Costs / Cost Principles

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

View Audit 327594

Finding 504836 (2023-001)

Significant Deficiency 2023

Life Asset, Inc.

DC

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

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

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

View Audit 327570

Finding 504822 (2023-007)

None 2023

Village of Angel Fire

NM

Reporting

Management will have the trial balance ready on time in future

View Audit 327511

Finding 504792 (2023-004)

Significant Deficiency 2023

City of Pauls Valley

OK

Reporting

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

View Audit 327450

Corrective Action Plans

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