Corrective Action Plans

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

Finding 485108 (2023-009)

Material Weakness 2023

City and County of Denver

CO

Subrecipient Monitoring Material Weakness Reporting § 200.303

Status: Corrective action in progress Corrective Action: We agree with the recommendation. Regarding award number 08CH010552, we will update our internal procedures for reporting FFATA amounts in the period of obligation rather than when the expense was incurred. For 08HE000797 award, the grant acco...

Status: Corrective action in progress Corrective Action: We agree with the recommendation. Regarding award number 08CH010552, we will update our internal procedures for reporting FFATA amounts in the period of obligation rather than when the expense was incurred. For 08HE000797 award, the grant accountant that managed this award unexpectedly left the city. Given that other Coronavirus State and Local Fiscal Recovery Funds were exempt from the reporting and that he filed the FFATA for the main Head Start grant, we believe he misunderstood the guidance that this funding was also exempt. For all future Federal funding awards, we will ensure the grant accountant has a thorough understanding of the FFATA reporting requirements. Person(s) Responsible for Implementing: Accounting Services Implementation Date: July 2024

View Audit 317890

Finding 485107 (2023-008)

Significant Deficiency 2023

City and County of Denver

CO

Eligibility Reporting Significant Deficiency § 200.303

Status: Completed Corrective Action: The City disagrees with the finding. BDO’s review of the ERA2 administration costs should consider the timing of the static report submission. The report was prior to monthly close/reconciliation for March 2023 administrative expenses, which occurs the following ...

Status: Completed Corrective Action: The City disagrees with the finding. BDO’s review of the ERA2 administration costs should consider the timing of the static report submission. The report was prior to monthly close/reconciliation for March 2023 administrative expenses, which occurs the following month. The correct administration costs for Q2 is $40,484.26. We make every attempt to coincide the grant reporting requirements however, if there are updates/changes needed we make those adjustments in future reports. Person(s) Responsible for Implementing: Melissa Thate, HOST HSHR Director Implementation Date: N/A- the City disagrees with the finding

View Audit 317890

Finding 485091 (2023-001)

Significant Deficiency 2023

West Point Consolidated School District

MS

Reporting

a. Contact person responsible for corrective action: Susan Cothren, Business Manager. b. Description of corrective action to be taken: The District will submit the required Annual Project Performance Activity Report to the grantor agency by the indicated timelines in the future. c. Anticipated...

a. Contact person responsible for corrective action: Susan Cothren, Business Manager. b. Description of corrective action to be taken: The District will submit the required Annual Project Performance Activity Report to the grantor agency by the indicated timelines in the future. c. Anticipated completion date of corrective action: The report was submitted in June 2024.

View Audit 317880

Finding 485088 (2023-006)

None 2023

City of South Gate

CA

Reporting § 200.327

Management agrees with the finding. In 2023, shortly after management was made aware procedures were put into place to properly oversee the timely submission of the SF-425 financial reports.

View Audit 317869

Finding 485079 (2023-002)

None 2023

City of Joliet

IL

Reporting Internal Control / Segregation of Duties

Management will implement an internal procedure to ensure proper filing within 30 days of quarter end to be in reporting compliance.

View Audit 317854

Finding 485073 (2023-003)

Significant Deficiency 2023

Town of Brownsburg

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Period of Performance § 200.1 § 200.303

FINDING 2023-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Significant Deficiency Contact Person Responsible for Corrective Action: Ann Hathaway Contact Phone Number and Email Address: 317-852-1126 ahathaway@brownsburg.org Views of Re...

FINDING 2023-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Significant Deficiency Contact Person Responsible for Corrective Action: Ann Hathaway Contact Phone Number and Email Address: 317-852-1126 ahathaway@brownsburg.org Views of Responsible Officials: We concur with the finding that there was not a review in place prior to submitting the report for 3/31/2023. The rules, dates and requirements were quickly changing for the reporting of the Coronavirus State and Local Fiscal Recovery Funds. With there being only one project and a relatively small amount spent, the report was filed with no errors. Description of Corrective Action Plan: The 3/31/2024 report was reviewed and further reports will be going forward. Anticipated Completion Date: Immediately

View Audit 317845

Finding 485069 (2023-002)

Significant Deficiency 2023

City of Bangor

ME

Reporting Internal Control / Segregation of Duties

Management’s Response/Corrective Action Plan: Staff is aware of the reporting deadlines. The Grant in question provides guidance that invoices submitted for payment are required to error-free and have all necessary supporting documents. It further states that invoices and the Monthly Financial Rep...

Management’s Response/Corrective Action Plan: Staff is aware of the reporting deadlines. The Grant in question provides guidance that invoices submitted for payment are required to error-free and have all necessary supporting documents. It further states that invoices and the Monthly Financial Report “should” be filed by the 15th but “must” be filed no later than 45 days from the end of the month. Staff relied on this guidance, along with discussions with other industry professionals, to prepare and file the reports. The 45-day window was relied upon if supporting documentation was lacking or staffing/scheduling issues arose. All reports and invoices were filed within the 45-day window. The Director of the Public Health and Community Services Department will ensure that all grant managers are made aware that the 15th should be used as the reporting deadline for future reporting.

View Audit 317828

Finding 485052 (2023-005)

Significant Deficiency 2023

City of Bangor

ME

Reporting

Management’s Response/Corrective Action Plan: The report in question was created by a third party vendor on behalf of the Airport. Airport staff, who reviewed and signed the report missed the reporting error. There has been subsequent staffing turnover at the Airport and the reporting requirements...

Management’s Response/Corrective Action Plan: The report in question was created by a third party vendor on behalf of the Airport. Airport staff, who reviewed and signed the report missed the reporting error. There has been subsequent staffing turnover at the Airport and the reporting requirements have been brought in-house. Future reports will be prepared by the Airport Financial Manager.

View Audit 317828

Finding 485021 (2023-001)

Significant Deficiency 2023

Utah Navajo Health System, Inc.

UT

Reporting Significant Deficiency

Finding # 2023-001 Response - UNHS experienced turnover in a key position within the finance department, which resulted in delays in the completion of the annual financial statement audit and SF-SAC filing. UNHS will implement additional internal controls to prevent future late submissions to the SF...

Finding # 2023-001 Response - UNHS experienced turnover in a key position within the finance department, which resulted in delays in the completion of the annual financial statement audit and SF-SAC filing. UNHS will implement additional internal controls to prevent future late submissions to the SF-SAC. Responsible Party - Andrew Evans, Chief Financial Officer Estimated Completion Date - On or before June 30, 2025

View Audit 317815

Finding 485018 (2023-002)

Significant Deficiency 2023

City of Hughes

AK

Reporting Significant Deficiency § 200.512

Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Thelma Nicholia Corrective Action Plan: The City will engage with an independent audit firm in advance of the 9-month deadline for the June 30, 2024 audit to ensure that the audit is completed wi...

Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Thelma Nicholia Corrective Action Plan: The City will engage with an independent audit firm in advance of the 9-month deadline for the June 30, 2024 audit to ensure that the audit is completed within the required timeframe. Proposed Completion Date: June 30, 2024

View Audit 317805

Finding 485012 (2023-006)

Significant Deficiency 2023

Town of Elkton, Maryland

MD

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303

Action taken in response to finding: Enhance Data Verification: Introduce additional checks and balances to verify the accuracy of reported figures before submission. Train Staff: Provide training for staff involved in preparing and reviewing reports to ensure they understand and adhere to the n...

Action taken in response to finding: Enhance Data Verification: Introduce additional checks and balances to verify the accuracy of reported figures before submission. Train Staff: Provide training for staff involved in preparing and reviewing reports to ensure they understand and adhere to the new procedures. Assess Current Procedures: Conduct a thorough review an audit of the existing reporting procedures and controls to identify any gaps or weaknesses. Implement Accurate Reporting Practices: Establish clear guidelines for calculating and reporting totals, including those related to revenue replacement. Solicit Feedback: Encourage feedback in the reporting process to continuously refine and improve reporting practices. Name(s) of the contact person(s) responsible for corrective action: The Finance department Planned completion date for corrective action plan: This plan is now in effect, start date 06/30/2024.

View Audit 317801

Finding 484981 (2023-008)

Material Weakness 2023

Rio Arriba County

NM

Reporting

Preparation of the Schedule of Expenditures of Federal Awards Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants staff in this process as they...

Preparation of the Schedule of Expenditures of Federal Awards Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants staff in this process as they are directly involved and most familiar with the grant funding the County receives. The Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to ensure accurate information is reported for the Fiscal Year 2024 audit.

View Audit 317793

Finding 484952 (2023-007)

None 2023

Rio Arriba County

NM

Reporting § 200.50

Single Audit Report Submission Management is in agreement with this finding. The single audit was not submitted to the Federal Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance department now fully staffed, Rio Arriba County will ens...

Single Audit Report Submission Management is in agreement with this finding. The single audit was not submitted to the Federal Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline to re-establish compliance.

View Audit 317793

Finding 484924 (2023-003)

Material Weakness 2023

Center for People in Need, Inc.

NE

Internal Control / Segregation of Duties Material Weakness Reporting

Corrective Action Planned: The Director of CFP, with support from the Executive Committee of the Board, has appointed a certified CPA to create financial statement preparation procedures for the existing financial staff. The certified CPA will review the financial workpapers and statements monthly. ...

Corrective Action Planned: The Director of CFP, with support from the Executive Committee of the Board, has appointed a certified CPA to create financial statement preparation procedures for the existing financial staff. The certified CPA will review the financial workpapers and statements monthly. Anticipated Completion Date: Continuous. Responsible Parties: Management and the Board of Directors.

View Audit 317772

Corrective Action Plans

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