Corrective Action Plans

Finding 485509 (2023-003)

None 2023

Neighborhood Health Association of Toledo, Inc.

OH

Reporting

Reporting 93.224/93.527 - Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, Public Housing Primary Care, and School Based Health Centers); (HHS Community Health Center Program) Recommendation: We recommend that management instills a system o...

Reporting 93.224/93.527 - Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, Public Housing Primary Care, and School Based Health Centers); (HHS Community Health Center Program) Recommendation: We recommend that management instills a system on monitoring all reporting due dates and within the finance department to ensure all grant agreement required reporting is met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We agreed with the above comment and all reporting has been completed and up to date as of November 30, 2023. Name of the contact person responsible for corrective action: Doni Miller Planned completion date for corrective action plan: Fiscal year 2024 If the Department of Health and Human Services has questions regarding this plan, please call Doni Miller, CEO at 419-720-7883.

View Audit 318279

Finding 485490 (2023-011)

Material Weakness 2023

Our Katahdin and Subsidiary

ME

Reporting Internal Control / Segregation of Duties § 200.303

Our Katahdin has engaged an outside consultant to help bring our record keeping and internal financial statements up to date. We are also revising all of our internal processes, including those used to properly identify costs related to grant programs. Responsible official: Stephanie Walsh, Board Tr...

Our Katahdin has engaged an outside consultant to help bring our record keeping and internal financial statements up to date. We are also revising all of our internal processes, including those used to properly identify costs related to grant programs. Responsible official: Stephanie Walsh, Board Treasurer, 207-233-9228 Expected completion date: October 31, 2024

View Audit 318259

Finding 485455 (2023-001)

Material Weakness 2023

Village of Skokie

IL

Cash Management Reporting Internal Control / Segregation of Duties

Plan: The Village will implement internal controls to properly record property tax revenue, receivables, and deferred on a timely basis prior to audit fieldwork. Additionally, the Village Finance Director will provide monthly reviews of the financial statements.

View Audit 318181

Finding 485427 (2023-001)

Significant Deficiency 2023

Hampden Country Career Center, Inc.

MA

Reporting Significant Deficiency

Finding No. 2023-001 Late Filing of Audit Package and Data Collection Form Description of Finding: In fiscal year 2023, the Center’s accounting processes and internal controls over financial reporting did not meet timeliness standards. As a result, the financial close process including the grant sc...

Finding No. 2023-001 Late Filing of Audit Package and Data Collection Form Description of Finding: In fiscal year 2023, the Center’s accounting processes and internal controls over financial reporting did not meet timeliness standards. As a result, the financial close process including the grant schedule was not completed within the standard period. Statement of Concurrence: Hampden County Career Center, Inc. concurs with the audit finding. Corrective Action: Hampden County Career Center, Inc. has replaced the finance director who left during the audit that resulted in the delay. Name of Contact Person: David Gadaire, President and CEO, DGadaire@masshireholyoke.org Projected Completion Date: Immediate – the position of the finance director has since been filed and the Organization does not expect any such delays in the future.

View Audit 318177

Finding 485394 (2023-003)

Material Weakness 2023

Cvfiber

VT

Reporting

View of Responsible Officials and Planned Corrective Action: The SEFA was modified several times as a result of receiving vendor invoices up to May, 2024 for work completed in the audit period. In addition, vendors refunded make-ready costs which had been invoiced to a closed grant. We sought guidan...

View of Responsible Officials and Planned Corrective Action: The SEFA was modified several times as a result of receiving vendor invoices up to May, 2024 for work completed in the audit period. In addition, vendors refunded make-ready costs which had been invoiced to a closed grant. We sought guidance from the grantor regarding proper accounting treatment of those refunds and, receiving none, recognized those refunds as revenue to be tracked against grant expenses. Corrective action includes approving invoices through the audit period and submitting the SEFA based on this information.

View Audit 318117

Finding 485393 (2023-002)

Significant Deficiency 2023

Cvfiber

VT

Equipment & Real Property Management Internal Control / Segregation of Duties Reporting

View of Responsible Officials and Planned Corrective Action: Our inventory was tracked and managed by an outside consultant. Corrective action includes implementing an integrated inventory and accounting system and performing reconciliations of inventory reports to actual physical counts annually. P...

View of Responsible Officials and Planned Corrective Action: Our inventory was tracked and managed by an outside consultant. Corrective action includes implementing an integrated inventory and accounting system and performing reconciliations of inventory reports to actual physical counts annually. Planned Implementation Date of Corrective Action: We are prepared for a year end reconciliation and physical count of inventory. These steps were put in place within the first quarter of 2024.

View Audit 318117

Finding 485392 (2023-001)

Material Weakness 2023

Cvfiber

VT

Reporting

View of Responsible Officials and Planned Corrective Action: The SEFA was modified several times as a result of receiving vendor invoices up to May, 2024 for work completed in the audit period. In addition, vendors refunded make-ready costs which had been invoiced to a closed grant. We sought guidan...

View of Responsible Officials and Planned Corrective Action: The SEFA was modified several times as a result of receiving vendor invoices up to May, 2024 for work completed in the audit period. In addition, vendors refunded make-ready costs which had been invoiced to a closed grant. We sought guidance from the grantor regarding proper accounting treatment of those refunds and, receiving none, recognized those refunds as revenue to be tracked against grant expenses. Corrective action includes approving invoices through the audit period and submitting the SEFA based on this information.

View Audit 318117

Finding 485388 (2023-002)

Significant Deficiency 2023

Central Iowa Shelter & Services

IA

Reporting

We agree with the auditors’ finding and understand the importance of timely audits. We recognize that this issue has largely occurred due to two shortcomings: lack of capacity and management of audit specific workbooks in real-time. In 2023 the finance/accounting department was expanded to ensure au...

We agree with the auditors’ finding and understand the importance of timely audits. We recognize that this issue has largely occurred due to two shortcomings: lack of capacity and management of audit specific workbooks in real-time. In 2023 the finance/accounting department was expanded to ensure audits are completed within the allotted time frame.

View Audit 318115

Finding 485367 (2023-003)

Material Weakness 2023

Family & Childcare Resources of Northeast Wisconsin, Inc.

WI

Reporting

The Organization is able to manage the daily compliance requirements for all grants but due to the benefit/cost relationship, the Organization relies upon the auditor for assistance with preparing the schedule.

View Audit 318094

Finding 485360 (2023-002)

Material Weakness 2023

Family & Childcare Resources of Northeast Wisconsin, Inc.

WI

Reporting

This finding will not be completely resolved given the cost/benefit basis the Organization continues to make.

View Audit 318094

Finding 485340 (2023-002)

Material Weakness 2023

Williamsburg-James City County Community Action Agency, Inc.

VA

Reporting

Criteria: Monthly financial reporting information should be shared with the Board of Directors in a timely manner. Condition: Monthly financial reports were not provided to the Board for the entire fiscal year ended June 30, 2023. Cause: The delay in the financial reports to the Board was due to tur...

Criteria: Monthly financial reporting information should be shared with the Board of Directors in a timely manner. Condition: Monthly financial reports were not provided to the Board for the entire fiscal year ended June 30, 2023. Cause: The delay in the financial reports to the Board was due to turnover in the accounting department during the year. The Agency was not able to secure accounting services from a third-party contractor until the end of the fiscal year. However, the focus of the contract was to get the Agency caught up and assist with the prior fiscal year's audit. Effect: During this period, internal financial information was not reviewed or approved by the Board timely. Questioned cost amount: None noted. Persepctive Information: Twelve out of Twelve months of financial reports were not provided to the Board during the fiscal year ended June 30, 2023. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the Agency implement controls to ensure that financial reports are provided to the Board in a timely manner. Views of responsible officials and planned corrective action: The Agency agrees with this finding. See auditee's corrective action plan. Monthly financial reports will be prepared by the outsourced accoutant, reviewed by the CFO and Executive Director, and presented to the Board in a timely manner. Corrective action contact person: Kristy Gamble, Chief Financial Officer, (630) 280-2580; Kristy-gamble@wipfli.com. Completion Date: October 26, 2023.

View Audit 318088

Finding 485339 (2023-001)

None 2023

Williamsburg-James City County Community Action Agency, Inc.

VA

Reporting

Criteria: The form SF-429 report should be completed and filed in a timely manner by the Agency (by October 31, 2023 for the fiscal year ended June 30, 2023). Condition: It was noted that the Form SF-429 was not filed in a timely manner. Cause: There was turnover in the accounting department during ...

Criteria: The form SF-429 report should be completed and filed in a timely manner by the Agency (by October 31, 2023 for the fiscal year ended June 30, 2023). Condition: It was noted that the Form SF-429 was not filed in a timely manner. Cause: There was turnover in the accounting department during the year and delays with getting access to the system to the Agency's third party contractor for accounting services. Effect: The Agency was not in compliance with the grant's reporting requirements. Questioned Cost Amount: None noted. Perspective Information: The report required to be filed for the grant was tested and was not submitted timely. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the report be completed and submitted prior to the October 31st deadline. Views of Responsible Officials and Planned Corrective Action: The Agency agrees with this finding. See auditee's corrective action plan. Permissions have now been granted to provide outsourced accounting firm with access to Grant Solutions. The SF-429 reports will be filed in a timely manner going forward. Corrective action contact person: Kristy Gamble, Chief Financial Officer, (630) 280-2580; Kristy-gamble@wipfli.com. Completion Date: November 21, 2023.

View Audit 318088

Finding 485278 (2023-006)

Significant Deficiency 2023

City of Muskegon Heights

MI

Allowable Costs / Cost Principles Cash Management Reporting

2023-006 – Reporting (Repeat Finding) Auditor Description of Condition and Effect. The City has not performed all of the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting. Specifically, the Project and Expenditure reports for first and second quarter of 2023 were not f...

2023-006 – Reporting (Repeat Finding) Auditor Description of Condition and Effect. The City has not performed all of the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting. Specifically, the Project and Expenditure reports for first and second quarter of 2023 were not filed. However, these reports were filed for the third and fourth quarter of 2023. As a result of this condition, the City did not comply completely with the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds grant. Auditor Recommendation. We recommend that the City review the reporting requirements for each grant and complete all required reporting as required under the terms of the grant agreement. Corrective Action. City staff has accessed these reports and attempted to submit all required reports. Ongoing reports have been submitted on time. Assistance will be sought with federal agencies as necessary. Responsible Person. City Manager Anticipated Completion Date. December 31, 2024

View Audit 318039

Finding 485273 (2023-002)

Significant Deficiency 2023

Town of Boxford

MA

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Select Board and School Committee will adopt any required written policies and procedures under Uniform Guidance. Select Board and School Committee will formally adopt written policies and procedures under Uniform Guidance by September 30, 2024

View Audit 318025

Finding 485267 (2023-005)

Material Weakness 2023

Village of North Syracuse Housing Authority

NY

HUD Housing Programs Reporting

The new director and staff know that SEMAP reports are due annually. They also know that the report is the responsibility of the director to complete the SEMAP filing. The director who was in place during the 2019-2020-2021 should have filed the SEMAP report.

View Audit 318024

Finding 485251 (2023-002)

Significant Deficiency 2023

Lake County, Illinois

IL

Subrecipient Monitoring Reporting

Finding 2023-002 Condition The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The County will initiate a process to ensure reports will be filed as require...

Finding 2023-002 Condition The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The County will initiate a process to ensure reports will be filed as required by the Federal Funding Accounting and Transparency Act. In addition, the County will determine if previous reports are to be prepared and submitted. On a prospective basis, the County will review and revise our procedures as necessary to ensure requirements are met of the Federal Funding Accounting and Transparency Act. Name(s) of Contact Person(s) Responsible for Corrective Action: Melissa Gallagher, Chief Financial Officer Anticipated Completion Date: December 31, 2024

View Audit 318016

Finding 485191 (2023-005)

Significant Deficiency 2023

City of Stockton

CA

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

City’s Corrective Action Plan: This is pandemic-related funding with limited guidance on reporting requirements. However, the City has tracked all expenditures and retained documentation for allowable costs. The City will maintain supporting documentation when a federal or grantor agency allows for ...

City’s Corrective Action Plan: This is pandemic-related funding with limited guidance on reporting requirements. However, the City has tracked all expenditures and retained documentation for allowable costs. The City will maintain supporting documentation when a federal or grantor agency allows for an extension or removes any reporting requirement. The City will centralize reporting requirements to assist in verifying compliance is met. Responsible Person: Carrie Wright (Director of Economic Development), Jennifer Winn (Grants Manager) Expected Implementation Date: September 2024

View Audit 318000

Finding 485175 (2023-004)

Material Weakness 2023

Municipality of Corozal

PR

HUD Housing Programs Material Weakness Reporting

Finding 2023-004 Management’s Response: The Director of Federal Programs was instructed to correct this situation. The deadline was set for August 30, 2024.

View Audit 317982

Finding 485174 (2023-003)

Material Weakness 2023

Municipality of Corozal

PR

HUD Housing Programs Material Weakness Reporting

Finding 2023-003 Management’s Response: The Director of Federal Programs was instructed to correct this situation. The deadline was set for August 30, 2023.

View Audit 317982

Finding 485161 (2023-002)

Material Weakness 2023

Trumbull County

OH

Subrecipient Monitoring Material Weakness Reporting

The County will enhance its internal controls over reporting and review federal guidance for reporting under the Coronavirus State and Local Fiscal Recovery Funds.

View Audit 317972

Finding 485140 (2023-001)

Material Weakness 2023

Jennings American Legion Hospital, Inc.

LA

Reporting

Position(s) of Agency Personnel taking correction action: Board Chairman

View Audit 317951

Finding 485140 (2023-001)

Material Weakness 2023

Jennings American Legion Hospital, Inc.

LA

Reporting

Corrective Action: Management implemented a policy for reporting of Provider Relief Fund and American Rescue Plan Rural Distribution funds. The policy includes procedures for monitoring changes in guidance published by HHS/HRSA and an independent review of data elements required for reporting befo...

Corrective Action: Management implemented a policy for reporting of Provider Relief Fund and American Rescue Plan Rural Distribution funds. The policy includes procedures for monitoring changes in guidance published by HHS/HRSA and an independent review of data elements required for reporting before submission. A copy of the policy and recalculation of lost revenue have been provided to HRSA, as requested in response to prior period audit. Management will continue to work with HRSA to determine the most appropriate manner to correct the reporting errors.

View Audit 317951

Finding 485131 (2023-002)

Significant Deficiency 2023

Solid Ground

MN

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

Recommendation: We recommend that Solid Ground design and implement a monthly review and/or reconciliation of the rent subsidies recorded by the Property Management Company to ensure that they are complete and accurate. Planned Action: Management agrees with the finding. Beginning in June 2024, mana...

Recommendation: We recommend that Solid Ground design and implement a monthly review and/or reconciliation of the rent subsidies recorded by the Property Management Company to ensure that they are complete and accurate. Planned Action: Management agrees with the finding. Beginning in June 2024, management has contracted with a third party to assist in developing a process to review and reconcile the rent subsidies provided by the property management company.

View Audit 317932

Finding 485125 (2023-002)

None 2023

Town of Billerica

MA

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The Town of Billerica, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, sche...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The Town of Billerica, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS – FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF TREASURY COVID-19 Coronavirus State and Local Fiscal Recovery Fund Federal Assistance Listing Number 21.027 2023-002: Reporting to Federal Government Compliance Requirement: Reporting Type of Finding: Compliance and Internal Control over Compliance – Other Matter Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the U.S. Treasury. The Town is required to submit “Project and Expenditure” reports to the U.S. Treasury quarterly, which include, among other data, total expenditures incurred through the reporting period. Condition: The quarterly report submitted by the Town for the period April to June 2023 did not reconcile with actual expenditures charged to the general ledger. Questioned Costs: None reported. Context: The Town filed the quarterly report timely, but did not report all expenditures that had been incurred through the end of the reporting period. Effect: The expenditures reported were understated by approximately $572,000. Cause: The Town generated an expenditure report from the general ledger system to assist in preparing the reporting submission; however, the report was not generated with the proper parameters to include all expenditures. Recommendation: The Town should implement procedures to ensure that all expenditures incurred in a given reporting period are included on the applicable project and expenditure report. The Town should also ensure that the omitted expenditures are included in the next reporting submission. Views of Responsible Officials and Planned Corrective Actions: Management was aware of the reporting inaccuracy, which was the result of a clerical error in generating reports. The error will be corrected on the subsequent report submitted in fiscal 2024. If the Oversight Agency has requests regarding this plan, please call Paul Watson, Town Accountant, at 978-671-0923. Sincerely yours, Paul Watson Town Accountant

View Audit 317918

Finding 485123 (2023-001)

Significant Deficiency 2023

Hand in Hand/mano En Mano

ME

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

The organization should start their audit process earlier so that it can submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end. The organization has new auditors in the current year and expects to submit the single audit reporting p...

The organization should start their audit process earlier so that it can submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end. The organization has new auditors in the current year and expects to submit the single audit reporting package no later than 9 months after fiscal year-end.

View Audit 317906

Corrective Action Plans

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