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Corrective Action Plans

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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
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.
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
Finding 500122 (2023-002)
Material Weakness 2023
County of Delaware
PA
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
The County Human Services department has requested approval from PA DHS of its 2021-2022 fiscal year re-submission in September 2024. Following approval of the 2021-2022 submission and re-investment the County Human Services department will complete the submission of the 2022-2023 fiscal year report...
The County Human Services department has requested approval from PA DHS of its 2021-2022 fiscal year re-submission in September 2024. Following approval of the 2021-2022 submission and re-investment the County Human Services department will complete the submission of the 2022-2023 fiscal year report. The County Human Services department will reconcile the underlying expenditure detail in the accounting system to the expenditures reported. Internal approvals prior to submission and underlying records for reports will be maintained by the County Human Services department.
View Audit 322974
Finding 500117 (2023-003)
Material Weakness 2023
Charter Township of Commerce
MI
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.302
Condition: The Township's March 31, 2024 report overstated expenses incurred for the reporting period by approximately $600,000. Planned Corrective Action: Molly Phillips and Katelyn Massey are working together to ensure that the expenses will be reported within the year they are incurring, and allo...
Condition: The Township's March 31, 2024 report overstated expenses incurred for the reporting period by approximately $600,000. Planned Corrective Action: Molly Phillips and Katelyn Massey are working together to ensure that the expenses will be reported within the year they are incurring, and allocated into the correct funds as approved by the Township Board. Contact person responsible for corrective action: Molly Phillips and Katelyn Massey Anticipated Completion Date: 12/31/2024
View Audit 322964
South Shore Child Guidance Association, Inc.
NY
Reporting
Corrective Action Planned: We will change our policy to require formal written authorization before the FFR is certified. Name(s) of Contact Person(s) Responsible for Corrective Action: Lawrence Boord. Anticipated Completion Date: Change is in place and will take effect at the filing of the next F...
Corrective Action Planned: We will change our policy to require formal written authorization before the FFR is certified. Name(s) of Contact Person(s) Responsible for Corrective Action: Lawrence Boord. Anticipated Completion Date: Change is in place and will take effect at the filing of the next FFR.
View Audit 322959
Finding 500103 (2023-001)
Significant Deficiency 2023
Cassia
MN
Internal Control / Segregation of Duties Reporting Significant Deficiency
COVID-19 Provider Relief Funding – Assistance Listing No. 93.489 Recommendation: Management of Cassia and Support Corporations should review the lost revenues included on the reporting submissions to ensure the lost revenues agree with the internal financial statements. Explanation of disagreement...
COVID-19 Provider Relief Funding – Assistance Listing No. 93.489 Recommendation: Management of Cassia and Support Corporations should review the lost revenues included on the reporting submissions to ensure the lost revenues agree with the internal financial statements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement a review process of the lost revenues that are being reported in the Provider Relief Fund reporting portal to ensure the lost reviews being reported tie to the internal financial statements. Name(s) of the contact person(s) responsible for corrective action: Kathy Youngquist, CFO Planned completion date for corrective action plan: September 2024
View Audit 322937
Finding 500100 (2023-003)
Material Weakness 2023
City of Wausau
WI
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
Federal Funding Accountability and Transparency Act- CDBG Community Development Block Grants/Entitlement Grants – Assistance Listing No. 14.218 Recommendation: We recommend the City review the various grant requirements and laws surrounding the CDBG grant program and ensure that any written internal...
Federal Funding Accountability and Transparency Act- CDBG Community Development Block Grants/Entitlement Grants – Assistance Listing No. 14.218 Recommendation: We recommend the City review the various grant requirements and laws surrounding the CDBG grant program and ensure that any written internal control or procedure manuals include all of the required compliance requirements. We also recommend that the City ensure multiple individuals are trained on the administration of the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This process will be added to the CDBG Policy and Procedure Manual to address the audit findings and improve reporting oversight. Name(s) of the contact person(s) responsible for corrective action: Tammy Stratz Planned completion date for corrective action plan: 10/14/2024
View Audit 322932
Finding 500098 (2023-001)
Significant Deficiency 2023
City of Wausau
WI
Allowable Costs / Cost Principles Reporting Significant Deficiency
Reporting and Environmental Reviews – CDBG Community Development Block Grants/Entitlement Grants – Assistance Listing No. 14.218 Recommendation: We recommend the City review the various requirements of the CDBG grant program and identify individuals who can act as a reviewer and approver of the repo...
Reporting and Environmental Reviews – CDBG Community Development Block Grants/Entitlement Grants – Assistance Listing No. 14.218 Recommendation: We recommend the City review the various requirements of the CDBG grant program and identify individuals who can act as a reviewer and approver of the reporting process. We also recommend the City document these procedures and internal controls as required by Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Community Development Manager and/or Community Development Specialist will prepare all Draw Requests and complete CDBG reports, including, but not limited to, the Annual Action Plan, CAPER, 5-Year Consolidated Plan, Labor Standards Report, and Minority/Women-Owned Business Reports. All Draw Requests will be reviewed by the Finance Director or Assistant Director, while other reports will be reviewed by the Development Director prior to submission to ensure accuracy and compliance. This process will be added to the CDBG Policy and Procedure Manual to address the audit findings and improve reporting oversight. Name(s) of the contact person(s) responsible for corrective action: Tammy Stratz, Randy Fifrick Planned completion date for corrective action plan: 9/30/2024
View Audit 322932
Finding 500000 (2023-002)
Material Weakness 2023
Northshore University Healthsystem
IL
Allowable Costs / Cost Principles Reporting
Finding 2023-002 – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Multiple The new Workday time and effort certification is now operational. Each individual is able to certify their own time and effort in the system, which eliminates manual tracking and paper...
Finding 2023-002 – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Multiple The new Workday time and effort certification is now operational. Each individual is able to certify their own time and effort in the system, which eliminates manual tracking and paperwork. Management will follow up and validate the effort certification is occurring in a timely manner. Management is currently drafting the policy to align with the new process. There will be continuous staff training and monitoring in this area. Responsible Official: Robert Stanton, Assistant Vice President, Research and Financial Operations, NSH Research Central Office
View Audit 322924
Finding 499999 (2023-001)
Material Weakness 2023
Northshore University Healthsystem
IL
Reporting § 200.303 § 200.502 § 200.510
Finding 2023-001 – Reporting Assistance Listing Multiple In the immediate term, management will work with the grant consultant to modify the existing report to capture all the costs in the general ledger related to grants. Management will start a quarterly review process of the report with reconcil...
Finding 2023-001 – Reporting Assistance Listing Multiple In the immediate term, management will work with the grant consultant to modify the existing report to capture all the costs in the general ledger related to grants. Management will start a quarterly review process of the report with reconciliation to the grant detail. In addition, prior to the UG audit, management will start a year-end review process to ensure accurate and timely reporting. Responsible Official: Annaliza Villamin, System Director of Accounting, Endeavor Health
View Audit 322924
Finding 499980 (2023-002)
Significant Deficiency 2023
Acupuncture and Integrative Medicine College, Berkeley
CA
Student Financial Aid Reporting Significant Deficiency
The NSLDS Enrollment Reporting has been reporting to NSLDS by the third-party servicer RGM. According to NSLDS Enrollment Reporting Guide, “At a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or i...
The NSLDS Enrollment Reporting has been reporting to NSLDS by the third-party servicer RGM. According to NSLDS Enrollment Reporting Guide, “At a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or it’s third-party servicer.” And “Rosters will be sent to schools no less frequently than every two months.” It seems RGM did not receive the rosters from NSLDS thus the Enrollment Reporting was not filed in a timely manner. The school will work closely with the third-party servicer and monitor the NSLDS Enrollment Reporting from now on, effective September 23, 2024.
View Audit 322916
Bossier Office of Community Services, Inc.
LA
Reporting
2022-006 Federal Financial Reporting RECOMMENDATION: Management should develop and implement procedures to ensure that complete and accurate Federal Financial Reports are prepared, reviewed, and submitted in a timely manner. CORRECTIVE ACTION PLAN: Note resolved. See finding 2023-006.
2022-006 Federal Financial Reporting RECOMMENDATION: Management should develop and implement procedures to ensure that complete and accurate Federal Financial Reports are prepared, reviewed, and submitted in a timely manner. CORRECTIVE ACTION PLAN: Note resolved. See finding 2023-006.
View Audit 322911
Bossier Office of Community Services, Inc.
LA
Reporting
The Finance Director was responsible for completion and submission of the Federal Financial Reports (SF-425). To ensure complete and accurate Federal Financial Reports are prepared, reviewed, and submitted in a timely manner, the Agency has contracted a CPA firm to review financial records and make...
The Finance Director was responsible for completion and submission of the Federal Financial Reports (SF-425). To ensure complete and accurate Federal Financial Reports are prepared, reviewed, and submitted in a timely manner, the Agency has contracted a CPA firm to review financial records and make any corrections for submission of the Federal Financial Report (SF-425)
View Audit 322911
Finding 499959 (2023-008)
Significant Deficiency 2023
Kandiyohi County
MN
Student Financial Aid Reporting Significant Deficiency § 200.303
FOSTER CARE REPORTING Recommendation: It is recommended that the County implement procedures to review the foster care report and retain evidence of the review on file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findin...
FOSTER CARE REPORTING Recommendation: It is recommended that the County implement procedures to review the foster care report and retain evidence of the review on file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will start printing a coversheet for the Fiscal Supervisor to sign and retain physical evidence of the review being done. Name of the contact person responsible for corrective action plan: Karen Anderson, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2024
View Audit 322900
Finding 499955 (2023-005)
Significant Deficiency 2023
Kandiyohi County
MN
Student Financial Aid Eligibility Reporting § 200.303
CASEFILE REVIEW (2022-005) Recommendation: It is recommended the County review case files on a periodic basis throughout the year and document the reviews. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Count...
CASEFILE REVIEW (2022-005) Recommendation: It is recommended the County review case files on a periodic basis throughout the year and document the reviews. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to work at this area and internal controls to achieve the overall goal. Name of the contact person responsible for corrective action plan: Karen Anderson, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2024
View Audit 322900
Finding 499953 (2023-007)
Significant Deficiency 2023
Kandiyohi County
MN
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303
SLFRF REPORTING Recommendation: It is recommended that the County sign off to indicate review of SLFRF Report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to work at this area and inter...
SLFRF REPORTING Recommendation: It is recommended that the County sign off to indicate review of SLFRF Report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to work at this area and internal controls to achieve the overall goal. Name of the contact person responsible for corrective action plan: Karen Anderson, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2024
View Audit 322900
Finding 499952 (2023-004)
Significant Deficiency 2023
Kandiyohi County
MN
Reporting § 200.303
TIMELY REIMBURSEMENT REQUESTS (2022-004) Recommendation: It is recommended the County review internal controls currently in place and design and implement procedures to request reimbursements timelier and to submit requests for reimbursements on at least a quarterly basis. Explanation of disagreeme...
TIMELY REIMBURSEMENT REQUESTS (2022-004) Recommendation: It is recommended the County review internal controls currently in place and design and implement procedures to request reimbursements timelier and to submit requests for reimbursements on at least a quarterly basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to work at this area and internal controls to achieve the overall goal. Name of the contact person responsible for corrective action plan: Karen Anderson, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2024
View Audit 322900
Finding 499948 (2023-003)
Material Weakness 2023
Town of Whitestown
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303
FINDING 2023-003 (Auditor Assigned Reference Number) Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The Town submitted one P&E report during the audit period timely; however, a single employee prepared and submitted the P&E report withou...
FINDING 2023-003 (Auditor Assigned Reference Number) Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The Town submitted one P&E report during the audit period timely; however, a single employee prepared and submitted the P&E report without a review or oversight process in place to prevent or detect and correct errors. Only one annual report was required to be submitted by the Town. For the report tested, all activity for the reporting period was not included, information submitted was not supported by the Town's records, and the reports were not fairly presented. Contact Person Responsible for Corrective Action: Matt Sumner Contact Phone Number and Email Address: 317-732-4532, msumner@whitestown.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: For applicable reports that are to be submitted for federal grants, we will implement a control/review and ensure the information being reported is correct prior to submission. Anticipated Completion Date: November 1, 2024
View Audit 322895
Finding 499944 (2023-002)
Significant Deficiency 2023
Community Development Corporation of Oregon
OR
Questioned Costs Reporting Cash Management
We now have a dedicated grants reviewer in finance to support project management's reporting since January 2024 with cross training in the finance team. We will update our practices guide to include the documentation process for compliance by October 2024. Lynn Ketch, Executive Director, is the pers...
We now have a dedicated grants reviewer in finance to support project management's reporting since January 2024 with cross training in the finance team. We will update our practices guide to include the documentation process for compliance by October 2024. Lynn Ketch, Executive Director, is the person responsible for the plan.
View Audit 322891 Questioned Costs: $1
Third Street Community Clinic Dba Third Street Family Health Services
OH
Reporting
Planned Corrective Action: To ensure compliance with federal reporting standards, the Organization will require a secondary review of all federal reports submitted to granting agencies. The designated secondary reviewer shall be an individual that has strong knowledge of the reporting requirements. ...
Planned Corrective Action: To ensure compliance with federal reporting standards, the Organization will require a secondary review of all federal reports submitted to granting agencies. The designated secondary reviewer shall be an individual that has strong knowledge of the reporting requirements. Anticipated Completion Date: 12/31/2024 Responsible Contact Person: Barbara Sullinger, Chief Financial Officer
View Audit 322885
Finding 499935 (2023-002)
Significant Deficiency 2023
Episcopal Homes of Minnesota and Affiliates
MN
Allowable Costs / Cost Principles Reporting Significant Deficiency
View of Responsible Officials: Management agrees with the finding and recommendation and will review procedures to ensure future reporting submissions are detail reviewed. Responsible Party Sherri Friedrich Estimated Completion December 31, 2024
View of Responsible Officials: Management agrees with the finding and recommendation and will review procedures to ensure future reporting submissions are detail reviewed. Responsible Party Sherri Friedrich Estimated Completion December 31, 2024
View Audit 322883
Finding 499927 (2023-002)
Material Weakness 2023
Chris Properties Graham Circle, Inc.
GA
Questioned Costs Reporting Matching / Level of Effort / Earmarking
To address the deficiencies identified in the audit regarding payroll allocations, the Organization will utilize the services of Attain Partners, a professional services firm specializing in grants management. Attain Partners will assist the Organization with implementing procedures including the fo...
To address the deficiencies identified in the audit regarding payroll allocations, the Organization will utilize the services of Attain Partners, a professional services firm specializing in grants management. Attain Partners will assist the Organization with implementing procedures including the following Time and Effort Recording • Work with the CFO, COO, and CCO to revise the current T&E policies and procedures. • Work with Finance and HR to revise the current payroll allocation form to include all information needed to correctly record the T&E information in the HRIS and accounting system. • Work with Finance and HR to ensure the payroll allocation journal entries in the accounting system are correctly labeled, easily identifiable, and allocated correctly. • Work with HR to determine the correct reports needed to track employee allocations are designed correctly in the HRIS. 2. Effort Reports/Certifications • Work with the program leadership on the Time and Effort Certification process including individual and project certifications. • Assist the program leadership in reviewing the time charged to the grants per pay period and certifying that actual time and effort was charged and not budgeted time and effort. • Work with Finance and HR in comparing labor reports to any journal entry with the retro reference, to ensure there was a change and an allocation form completed. This manual process is needed as the current HRIS does not record retro changes.
View Audit 322863 Questioned Costs: $1
Finding 499915 (2023-001)
Significant Deficiency 2023
Boys & Girls Clubs, Northwest Georgia, Inc.
GA
Internal Control / Segregation of Duties Cash Management Reporting
2022-01: Segregation of Duties Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to co...
2022-01: Segregation of Duties Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. However, the risk of not segregated certain duties are not worth the additional costs. Nonfinancial employees will be trained and provide some assistance. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 322856
Finding 499906 (2023-001)
Significant Deficiency 2023
San Joaquin County Child Abuse Prevention Council
CA
Reporting Internal Control / Segregation of Duties § 200.512
Recommendation: We recommend that management evaluate all aspects of the financial close and reporting processes and establish effective internal controls and procedures to ensure timely submission of the financial statements and supporting schedules. Management should complete the year end closing ...
Recommendation: We recommend that management evaluate all aspects of the financial close and reporting processes and establish effective internal controls and procedures to ensure timely submission of the financial statements and supporting schedules. Management should complete the year end closing process in an adequate timeframe so the audit fieldwork can commence earlier therefore completing the report submission by the deadline. Management's Response: Leadership recognizes the federal award finding and questioned costs and is already moving forward with a systems change in the finance department to ensure timeliness of completing the necessary processes with the annual audit.
View Audit 322832
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