Corrective Action Plans

Finding 405193 (2023-002)

Significant Deficiency 2023

MA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.303

Corrective Action Plan – Infor Fiscal Year Ended September 30, 2023 Program name: Research and Development Audit Contact: Marley Crowell Title: Senior Director, Finance Systems Telephone: 617-780-6400 E-mail address: marley.crowell@bmc.org Audit Report Reference: 2023-002 Anticipated Completion Da...

Corrective Action Plan – Infor Fiscal Year Ended September 30, 2023 Program name: Research and Development Audit Contact: Marley Crowell Title: Senior Director, Finance Systems Telephone: 617-780-6400 E-mail address: marley.crowell@bmc.org Audit Report Reference: 2023-002 Anticipated Completion Date: September 30, 2025 Corrective Action Planned: 1) For the Infor user access review deficiency: a. Management has scoped and performed limited access reviews in FY2024 related to privileged administrative access. b. Management has worked to identify financially significant Infor user security roles in order to properly scope and implement business user access reviews starting in FY2024, noting that the implementation timeframe will span FY2024 and FY2025. c. IT management will be working with operational management to educate as to how to properly perform access reviews, and then to implement those reviews starting in FY2024 and FY2025. d. Once reviews have been performed, IT management will assess the results and terminate any access deemed to be unnecessary. As part of this process IT management will perform risk assessment procedures for these users if deemed necessary (e.g. if no other controls are in place to mitigate the perceived risk, etc.). 2) For the access termination deficiency: a. Management completed an education session for BMC leaders in FY24 which included the importance of the termination process including timeliness of employee terminations by the business to HR and IT via the established pathways of communication of these items. b. The established process would automatically allow for very timely termination of access provided that initial notification was timely. c. Communication and/or education about timely termination of employees will be repeated at intervals throughout the year in order to reinforce the message and account for changes in management personnel, who are tasked with this process.

View Audit 311344

Finding 404942 (2023-001)

Significant Deficiency 2023

Bmc Health System, Inc.

MA

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.303

Corrective Action Plan – Workday Fiscal Year Ended September 30, 2023 Program name: Research and Development Cluster (R&D) and Provider Relief Fund (PRF) (93.498) Audit Contact: Matthew O’Connor Title: Senior Director, Human Resources Operations & Analytics Telephone: 617-638-8495 E-mail address: ...

Corrective Action Plan – Workday Fiscal Year Ended September 30, 2023 Program name: Research and Development Cluster (R&D) and Provider Relief Fund (PRF) (93.498) Audit Contact: Matthew O’Connor Title: Senior Director, Human Resources Operations & Analytics Telephone: 617-638-8495 E-mail address: Matthew.OConnor@bmc.org Audit Report Reference: 2023-001 Anticipated Completion Date: December 31, 2024 Corrective Action Planned: 1) For the Workday change review, management has been re-educated on the importance of this review as well as how to complete it completely and timely. Management will perform this review for the fiscal year ended September 30, 2024 and each subsequent fiscal year. Additionally, this review will be timely reviewed by somebody separate from the preparer and the documentation of the review and subsequent approval will be retained in BMC’s records. 2) For the access provisioning deficiency, management has been re-educated on the importance of following policy with respect to granting new access to Workday, including that this granting of access be appropriately documented and approved prior to the date of provisioning said access. Additionally, documentation of the approval of access will be properly retained in the company’s records.

View Audit 311344

Finding 404910 (2023-001)

Material Weakness 2023

District Health Department No 4

MI

Reporting Allowable Costs / Cost Principles § 200.303 § 200.303(B) § 200.502 § 200.502(A) § 200.510

We take the findings and recommendations of the disinterested third party auditor very seriously. Going forward, all federal awards will be reconciled quarterly to ensure they comply with the Schedule of Financial Assistance and individual grant funding requirements. We will work with our auditors e...

We take the findings and recommendations of the disinterested third party auditor very seriously. Going forward, all federal awards will be reconciled quarterly to ensure they comply with the Schedule of Financial Assistance and individual grant funding requirements. We will work with our auditors early to determine acceptable documentation requirements and do random sampling internally, throughout the year, to determine appropriateness of all cash receipts, general expenditures, payroll expenditures, and allocated costs.

View Audit 311309

Finding 404907 (2023-001)

Material Weakness 2023

Saint Joseph's Living Center, Inc.

CT

Material Weakness Reporting Internal Control / Segregation of Duties

U.S. Department of Health and Human Services 2023-001 COVID-19 Provider Relief Fund (PRF) – Assistance Listing No. 93.498 Recommendation: We recommend Saint Joseph’s Living Center, Inc. enhance its review of PRF reporting information in any applicable future grant reporting submissions in order to...

U.S. Department of Health and Human Services 2023-001 COVID-19 Provider Relief Fund (PRF) – Assistance Listing No. 93.498 Recommendation: We recommend Saint Joseph’s Living Center, Inc. enhance its review of PRF reporting information in any applicable future grant reporting submissions in order to avoid errors going forward. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We plan to implement an enhanced process for review of reporting requirements for future grant reporting submissions. Name(s) of the contact person(s) responsible for corrective action: Ginny Person, Administrator Planned completion date for corrective action plan: July 2024 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Ginny Person at 860-456-1107.

View Audit 311306

Finding 404882 (2023-004)

Material Weakness 2023

Edgerton Hospital and Health Services

WI

HUD Housing Programs Cash Management Material Weakness § 200.303

Cognizant or Oversight Agency for Audit U.S. Department of Housing and Urban Development Mortgage Insurance – Hospitals Federal Assistance Listing/CFDA #14.128 Findings Relating to Federal Awards and Questioned Costs Finding 2023-004 Reporting Material Weakness in Internal Control Over Compliance an...

Cognizant or Oversight Agency for Audit U.S. Department of Housing and Urban Development Mortgage Insurance – Hospitals Federal Assistance Listing/CFDA #14.128 Findings Relating to Federal Awards and Questioned Costs Finding 2023-004 Reporting Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: The Department of Housing and Urban Development (HUD) requires a quarterly reporting of financial and statistical data. Amounts reported under “All Non‐Operating Revenue” and “Other Changes in Fund Balance” in the Organization’s third quarter report submitted to HUD were not reconciled to and did not agree with the underlying financial data. The internal financial statements do not present all of the information that is required in the HUD quarterly reports and the differing information was all put to one line on the HUD quarterly report when the differences should have been evaluated and documented. Responsible Individuals: Charles Roeder, Vice President Finance/CFO Corrective Action Plan: To ensure the accuracy of the report, the Organization approved the policy Review of Reports Filed with Federal Agencies which details that the preparer of the report will submit it to the CFO or delegated staff member different from the preparer to review and formally approve before the report is filed with the federal agency. A different staff member will document and date the review and when formal approval was received and maintain a file on the process. Anticipated Completion Date: September 30, 2024

View Audit 311285

Finding 404874 (2023-001)

Material Weakness 2023

West Central Illinois Area Agency on Aging

IL

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Finding 2023-001- Controls over Grant Reporting and Monitoring (Repeat Finding) Procedures for reconciling grant reports on a quarterly basis have been developed. This includes a report created for each grant from the accounting system by the fiscal department. This report is available to be reviewe...

Finding 2023-001- Controls over Grant Reporting and Monitoring (Repeat Finding) Procedures for reconciling grant reports on a quarterly basis have been developed. This includes a report created for each grant from the accounting system by the fiscal department. This report is available to be reviewed by the director or assistant director of the agency before being submitted to the grantor. A report comparing the cash request amounts made to the grantor to the general ledger has been implemented effective October 31, 2023. A procedure has also been developed to periodically monitor adherence to various grant requirements, as well as the development of documentation to support personnel activity tied to grants. The fiscal department implemented these effective January 1. 2024.

View Audit 311257

Finding 404861 (2023-003)

Material Weakness 2023

District Bridges

DC

Reporting Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.303

Views of Responsible Officials: During our FY22 audit, GRF expressly noted that for an organization our size, tracking grant expenses outside of Quickbooks was understandable and acceptable. During this FY23 audit, GRF changed its stance and said we had to report grant expenses in Quickbooks. This s...

Views of Responsible Officials: During our FY22 audit, GRF expressly noted that for an organization our size, tracking grant expenses outside of Quickbooks was understandable and acceptable. During this FY23 audit, GRF changed its stance and said we had to report grant expenses in Quickbooks. This should be removed as a finding, as District Bridges was following the advice of GRF from the FY22 audit. It is unconscionable to discredit an organization after they followed the firm's advice. Additionally, over the last few months, we have consulted several other nonprofit finance experts, as well as peer organizations that receive federal funds, to see tracking templates and procedures, and understand best practices. We are currently exploring more robust grant expense tracking softwares based on their recommendations, but they all noted that spreadsheet tracking was acceptable for an organization of our size.

View Audit 311249

Finding 404858 (2023-001)

Material Weakness 2023

Easter Seals, Inc. and Easter Seals Foundation

IL

Subrecipient Monitoring Material Weakness Reporting

December 31, 2023 Corrective Action Plan Finding Number: 2023-001 Condition: As of the audit testing date, Easterseals had obtained the key data elements required under the Transparency Act for subawards issued during the year but had not reported the data using the FFATA FSRS Tool. Planned Correc...

December 31, 2023 Corrective Action Plan Finding Number: 2023-001 Condition: As of the audit testing date, Easterseals had obtained the key data elements required under the Transparency Act for subawards issued during the year but had not reported the data using the FFATA FSRS Tool. Planned Corrective Action: Management has updated our procedures to ensure FFATA subaward reporting requirements are completed in a timely manner. Management has also updated the Easterseals Prime Award Checklist and Grantee Subrecipient Checklist to include the reporting of the subrecipient awards in the FFATA reporting system is performed in a timely manner, consistent with the FFATA reporting requirements. Contact person responsible for corrective action: Glenda F. Oakley, Chief Financial Officer Anticipated Completion Date: Completed

View Audit 311240

Finding 404823 (2023-001)

None 2023

Lafourche Parish Government

LA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting § 200.328

CORRECTIVE ACTION PLAN: We will take the necessary steps to get clear deadlines from the awarding agency on the reporting dates for Head Start and update our formal reporting schedule with those dates. The Head Start Fund Accountant will work with the Administrative Assistant/Facilities Manager in g...

CORRECTIVE ACTION PLAN: We will take the necessary steps to get clear deadlines from the awarding agency on the reporting dates for Head Start and update our formal reporting schedule with those dates. The Head Start Fund Accountant will work with the Administrative Assistant/Facilities Manager in gathering the necessary information earlier in the year for the yearly property reporting (SF-429). The Head Start Fund Accountant will email copies of these reports to the Director of Head Start to ensure compliance.

View Audit 311215

Finding 404816 (2023-007)

Material Weakness 2023

Mobridge Regional Hospital

SD

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: The Hospital’s final expenditure listing identified as eligible and claimed under ...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: The Hospital’s final expenditure listing identified as eligible and claimed under the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution program (the program) was not reviewed and approved by a separate individual outside of the preparer. Additionally, the Hospital claimed mortgage reimbursements as expenditures under the program. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: A Grant Award Policy and Procedure Manual was established which includes, but not limited to, outlined internal controls around the review, approval, and tracking of grants/awards allowable expenses and reporting. Anticipated Completion Date: June 30, 2024

View Audit 311195 Questioned Costs: $1

Finding 404815 (2023-006)

Material Weakness 2023

Mobridge Regional Hospital

SD

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: The Hospital’s lost revenue calculation was not reviewed and approved by a separat...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: The Hospital’s lost revenue calculation was not reviewed and approved by a separate individual outside of the preparer. The Hospital’s lost revenue calculation was based upon actual revenue billed and reported within the Hospital’s electronic medical records (EMR) system which does not consider monthly or quarterly adjustments. The Hospital’s special report submitted to the Department of Health and Human Services for Period 4 TIN#460255944 was not reviewed and approved by a separate individual outside of the individual who inputted and submitted the report. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: A Grant Award Policy and Procedure Manual was established which includes, but not limited to, outlined internal controls around the review, approval, and tracking of grants/awards allowable expenses and reporting. The Hospital did not have Period 2 or Period 3 reporting requirements. The Phase 4 special report was submitted without review and approval over the report and lost revenue calculation due to limited personnel in finance. The Hospital does not have any additional special reports to complete for this federal program. Anticipated Completion Date: June 30, 2024

View Audit 311195

Finding 404807 (2023-003)

Material Weakness 2023

Mobridge Regional Hospital

SD

Reporting Material Weakness Matching / Level of Effort / Earmarking

Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Dis...

Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: The Hospital does not have an internal control system designed to provide for a complete and accurate schedule of federal expenditures of federal awards being audited. As auditors, Eide Bailly LLP was requested to assist with the preparation of the schedule. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: It is not cost effective to have an internal control system designed to prepare the schedule of expenditures of federal awards. We requested that our auditors, Eide Bailly LLP, to assist with the preparation of the schedule of expenditures of federal awards. We have designated a member of management to review the drafted schedule of expenditures of federal awards, and we have reviewed with and agree with the final Schedule of Expenditures of Federal Awards. A Grant Award Policy and Procedure Manual was implemented defining tracking and reporting of awards to ensure accurate and up-to-date communication of award requirements. This communication will include implementing additional processes to improve our internal controls over identifying and reporting of expenditures in compliance with the Schedule of Expenditures of Federal Awards (SEFA) if applicable. We will provide staff training annually for any updates or adjustments to the policy. Anticipated Completion Date: Ongoing

View Audit 311195

Finding 404801 (2023-007)

Significant Deficiency 2023

Baltimore County, Maryland

MD

Subrecipient Monitoring Reporting Significant Deficiency § 200.303 § 200.332 § 200.501

COVID-19 Coronavirus State and Local Fiscal Recovery Funds– Assistance Listing No. 21.027 Recommendation: The County should review and enhance internal controls and procedures to ensure that evaluation of independent audits is performed. Explanation of disagreement with audit finding: There is no d...

COVID-19 Coronavirus State and Local Fiscal Recovery Funds– Assistance Listing No. 21.027 Recommendation: The County should review and enhance internal controls and procedures to ensure that evaluation of independent audits is performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division of Grants Management requires annual reports from all SLFRF subrecipients. We will be requesting a copy of all annual audits from the subrecipients for the most recent completed year. The accountant team will review audit reports for any findings of note. We recognize that some subrecipients will not have their most recent audit completed and will allow those who need extra time to submit their audits by the fall. Name(s) of the contact person(s) responsible for corrective action: Ashley Meyer Planned completion date for corrective action plan: 6/30/2024

View Audit 311187

Finding 404799 (2023-004)

Significant Deficiency 2023

Baltimore County, Maryland

MD

Questioned Costs Reporting Significant Deficiency § 200.303

COVID-19 – Emergency Rental Assistance – Assistance Listing No. 21.023 Recommendation: We recommend that management review their policies and make revisions where necessary to ensure that documentation is maintained to support amounts reported by the County in their quarterly grant reporting. We al...

COVID-19 – Emergency Rental Assistance – Assistance Listing No. 21.023 Recommendation: We recommend that management review their policies and make revisions where necessary to ensure that documentation is maintained to support amounts reported by the County in their quarterly grant reporting. We also recommend that management review their policies and procedures and make changes necessary to ensure reports are filed timely. Explanation of disagreement with audit finding: The one instance when the County submitted its quarterly report after the due date occurred due to a technical problem with submission. The Treasury data system would not accept the County’s report on the due date. The County sent Treasury an email alerting them to the problem as soon as it was determined that the County was unable to submit. Once the issue was resolved, the County submitted a few days later with no adverse impact to the County or its use of federal ERA funding. As per the concern that audit staff could not verify key line items in the submitted quarterly report, the County completed all required line items in the reports, however, the Treasury report downloads with multiple blank items in report cells. The County cannot control this deficiency in the Treasury downloads. If any submitted report were incomplete, Treasury would have returned the incomplete report to a local jurisdiction for missing elements. No referenced reports were returned to the County for completion, thereby demonstrating that all reports were complete at the time of submission. The problem relates solely to the downloaded report from the Treasury website. Neither the County nor the audit staff were able to determine a workaround for the incomplete Treasury report downloads. Action taken in response to finding: No additional action is needed because the one late quarterly reporting problem was resolved and the report was uploaded as soon as the technical glitch was resolved. Name(s) of the contact person(s) responsible for corrective action: Colleen Mahoney Planned completion date for corrective action plan: Already Completed

View Audit 311187 Questioned Costs: $1

Finding 404790 (2023-010)

Significant Deficiency 2023

Baltimore County, Maryland

MD

Reporting Significant Deficiency Internal Control / Segregation of Duties

CDBG Entitlement Grant Cluster – Assistance Listing No. 14.218 Recommendation: We recommend the County review and enhance their procedures to ensure that all required reports are submitted accurately and timely. We concur with the finding: Although the local HUD field office has no regulatory powe...

CDBG Entitlement Grant Cluster – Assistance Listing No. 14.218 Recommendation: We recommend the County review and enhance their procedures to ensure that all required reports are submitted accurately and timely. We concur with the finding: Although the local HUD field office has no regulatory power to grant formal CAPER extensions, HUD has routinely communicated its preference for a late CAPER over an incomplete submission because there is no sanction or adverse effect to HUD funding with the submission of a late CAPER. After significant challenges in CAPER reporting in the prior year related to the Workday conversion, the County still had some lingering issues impacting its reporting for FY23 period as well. The County communicated its plan to submit the CAPER in December 2023 and HUD provided the County with a letter confirming the CAPER would be submitted in December 2023. The County submitted late, but with communication to HUD. Action taken in response to finding: No additional action is required at this time. The County expects to submit its next CAPER in September 2024. Name(s) of the contact person(s) responsible for corrective action: Colleen Mahony Planned completion date for corrective action plan: September 2024 when the County submits its next CAPER.

View Audit 311187

Finding 404783 (2023-002)

Material Weakness 2023

Allegany County Human Resources Development Commission, Inc.

MD

Questioned Costs Allowable Costs / Cost Principles Reporting

An excel workbook will be created to include all reports that need submitted. The workbook will have the program dates, how often it needs submitted and when, as well as the person responsible for completing and submitting the reports. This will be a part of the aforementioned accounting calendar an...

An excel workbook will be created to include all reports that need submitted. The workbook will have the program dates, how often it needs submitted and when, as well as the person responsible for completing and submitting the reports. This will be a part of the aforementioned accounting calendar and will also be outlined in the Finance Policies due in September as an appendix.

View Audit 311182 Questioned Costs: $1

Finding 404778 (2023-004)

None 2023

Santa Fe Recovery Center, Inc.

NM

Reporting § 200.512

2023-004 – Late Audit Report Corrective action plan: Management implemented correction of this finding in early 2024, after stabilizing the staffing of the accounting department. Beginning with the March 2024 close, each month has been closed timely with reconciliation of all key accounts. Personnel...

2023-004 – Late Audit Report Corrective action plan: Management implemented correction of this finding in early 2024, after stabilizing the staffing of the accounting department. Beginning with the March 2024 close, each month has been closed timely with reconciliation of all key accounts. Personnel responsible for corrective action: Timothy Jodway, Interim Chief Financial Officer; Peg Clark, Grant Accountant; Reyann James, Senior Accountant. Estimated corrective action completion date: March 2024

View Audit 311180

Finding 404773 (2023-002)

Significant Deficiency 2023

Housing Authority of the Birmingham District

AL

HUD Housing Programs Reporting Significant Deficiency § 200.512

Finding 2023-002: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the r...

Finding 2023-002: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Explanation of disagreement with audit finding: There is no disagreement. Action taken in response to finding: The Authority will implement a year-end closing process to ensure all accounts are properly reconciled. Due to the delay in receiving the prior year audits, the Agency was unable to submit a timely and accurate current year audit. The Authority has now recently filled several accounting positions, implemented multiple internal controls, policy and procedures over financial reporting as well as changed audit firms to increase financial efficiencies and timeliness. Name of the contact person responsible for corrective action: Dontrelle Young Foster, Executive Director Planned completion date for corrective action plan: We expect to have the finding resolved by March 31, 2025.

View Audit 311177

Finding 404759 (2023-001)

Significant Deficiency 2023

City of Daytona Beach, Florida

FL

Procurement, Suspension & Debarment Cash Management Reporting § 200.303

2023-001 GRANT REPORTING Recommendation: The City should review and revise, as needed, its current control structure over grant reporting to ensure that all required reports are independently reviewed prior to being submitted to the grantor. This should include review of reports prepared by any th...

2023-001 GRANT REPORTING Recommendation: The City should review and revise, as needed, its current control structure over grant reporting to ensure that all required reports are independently reviewed prior to being submitted to the grantor. This should include review of reports prepared by any third party consultants. Management’s Response: The City will update its control process to incorporate procedures to ensure that reviews of reports prepared by third party consultants are subject to independent review by City personnel prior to the reports being remitted to the grantor and that such reviews will be documented. Responsible Parties: Natalia Eckroth, CFO and Christine Aiken, Assistance Finance Director Anticipated Completion Date: December 31, 2024

View Audit 311151

Finding 404749 (2023-003)

Significant Deficiency 2023

National Disability Rights Network, Inc.

DC

Reporting § 200.303 § 200.508 § 200.510

Views of Responsible Officials: NDRN’s finance staff turnover, coupled with the staff’s lack of formal training with NDRN’s accounting system, resulted in a lack of knowledge on how to prepare the actual schedule. However, it did not affect the staff’s ability to properly identify and categorize exp...

Views of Responsible Officials: NDRN’s finance staff turnover, coupled with the staff’s lack of formal training with NDRN’s accounting system, resulted in a lack of knowledge on how to prepare the actual schedule. However, it did not affect the staff’s ability to properly identify and categorize expenditures for invoicing purposes to the Federal government. Moving forward, NDRN finance fiscal staff will conduct regular internal SEFA reporting as part of the monthly reporting indicated in Finding 2023-002 above.

View Audit 311143

Finding 404747 (2023-002)

Significant Deficiency 2023

Disability Rights Vermont, INC

VT

Reporting

Failure to file FFR for FY23 and FY22 Filing Issue: DRVT intends to implement the same corrective action plan regarding this significant deficiency as identified above. June Mumley, Finance Director, will be responsible for filing the FFR after she works it out with PMS to make the report available....

Failure to file FFR for FY23 and FY22 Filing Issue: DRVT intends to implement the same corrective action plan regarding this significant deficiency as identified above. June Mumley, Finance Director, will be responsible for filing the FFR after she works it out with PMS to make the report available. DRVT also appreciates the suggestion to include more individuals in the awareness and monitoring of the financials to avoid deadlines or reports falling through the cracks, which is what happened when the information and practices were contained within the sole knowledge and expertise of one staff member who resigned from the Organization. Deadline to implement this Corrective Action Plan will be the end of FY24, September 30, 2024.

View Audit 311130

Finding 404745 (2023-001)

Significant Deficiency 2023

Disability Rights Vermont, INC

VT

Subrecipient Monitoring Reporting

Failure to file FFATA Report for FY23: DRVT intends to update and improve upon its existing Accounting Manual and Procedures and the Deadlines calendar to ensure all reporting, financial and programmatic, is completed accurately and in a timely manner. Our Finance Director, June Mumley, will be resp...

Failure to file FFATA Report for FY23: DRVT intends to update and improve upon its existing Accounting Manual and Procedures and the Deadlines calendar to ensure all reporting, financial and programmatic, is completed accurately and in a timely manner. Our Finance Director, June Mumley, will be responsible for filing the FFATA reports. Additionally, DRVT intends to review the materials from the NDRN Fiscal Conference 2023 (held in Milwaukee, WI on July 8-10, 2024). Reviewers will include all personnel involved in, or likely to be involved in, financial management: VCSP Program Coordinator, Administrative Coordinator, Financial Director, Legal Director and Executive Director. Following the review, DRVT will schedule a meeting to go over any questions or need for clarification with LaToya Blizzard, Manager for P&A Operations & Management, Training & Technical Assistance (NDRN). Deadline to implement this Corrective Action Plan will be the end of FY24, September 30, 2024.

View Audit 311130

Finding 404741 (2023-001)

Significant Deficiency 2023

City of Crystal River

FL

Reporting

2023-001 Coronavirus State and Local Fiscal Recovery Program Reporting (CFDA#21.027) Name of Contact Person Responsible for Corrective Action Plan: Michelle K. Russell-Maynard, Director of Budget and Financial Services Corrective Action Plan: Management has put new personnel and controls in plac...

2023-001 Coronavirus State and Local Fiscal Recovery Program Reporting (CFDA#21.027) Name of Contact Person Responsible for Corrective Action Plan: Michelle K. Russell-Maynard, Director of Budget and Financial Services Corrective Action Plan: Management has put new personnel and controls in place to ensure timely reporting for all grant programs. Multiple employees have been cross trained on the annual reporting and calendar notifications have been set for all employees involved with grant reporting. Anticipated Completion Date: Fiscal year 2024

View Audit 311116

Finding 404739 (2023-003)

Significant Deficiency 2023

City of Boynton Beach

FL

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties

SD2023-003 -Federal Awards -U.S. Department of Treasury Pass-through Award Florida Division of Emergency Management-ARPA Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Grant No. N/A Management agrees with the finding. The City's Grants Management Team will take corrective action ...

SD2023-003 -Federal Awards -U.S. Department of Treasury Pass-through Award Florida Division of Emergency Management-ARPA Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Grant No. N/A Management agrees with the finding. The City's Grants Management Team will take corrective action to ensure responsible personnel are properly trained and knowledgeable about the compliance requirements for the ARPA program.

View Audit 311106

Finding 404738 (2023-002)

None 2023

City of Boynton Beach

FL

Internal Control / Segregation of Duties Reporting

2023-002 -Federal Awards -U.S. Department of Housing and Urban Development Pass-through Award State of Florida, Department of Economic Opportunity Community Development Block Mitigation Program (CDBG-MIT) ALN: 14.228 Grant No. 10123 Management agrees with the finding. The City's Grants Manageme...

2023-002 -Federal Awards -U.S. Department of Housing and Urban Development Pass-through Award State of Florida, Department of Economic Opportunity Community Development Block Mitigation Program (CDBG-MIT) ALN: 14.228 Grant No. 10123 Management agrees with the finding. The City's Grants Management Team will revisit its policies and procedures to ensure that granter reports are submitted timely for the FY2024 audit. This will be accomplished by adding a new Grants Coordinator position and implementing a Grants Management Software.

View Audit 311106

Corrective Action Plans

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