Corrective Action Plans

Finding 400688 (2023-001)

None 2023

Family Service Association of San Antonio, Inc.

TX

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.328

Finding #2023-001: Type of Finding: Questioned Cost and Other Noncompliance Responsible Person Hector P. Luevano – Controller Richard Davidson – Chief Operating Officer Implementation Date January 1, 2024 Views of responsible officials and planned corrective actions Management agrees and will more c...

Finding #2023-001: Type of Finding: Questioned Cost and Other Noncompliance Responsible Person Hector P. Luevano – Controller Richard Davidson – Chief Operating Officer Implementation Date January 1, 2024 Views of responsible officials and planned corrective actions Management agrees and will more closely monitor obligated and incurred expenditures near the end of reporting periods to ensure they are completed within 120 days after the close of the grant year. Future planned expenditures are to be tracked separately and not reported as expenditures until an expense is obligated or incurred by the program. Family Service will be elevating the responsibility of monitoring the execution of projects with their scheduled expenses to the Chief Operations Officer and Controller, to avoid future gaps between obligated and/or future planned expenditures, project completion and payments.

View Audit 308759 Questioned Costs: $1

Finding 400685 (2023-001)

Material Weakness 2023

East Central Vermont Telecommunications District

VT

Material Weakness Reporting Internal Control / Segregation of Duties

View of Responsible Officials and Planned Corrective Action: The financial statements were prepared and presented in accordance with GAAP. The finance team continues to review the accounting and presentation of the monthly financial statements and will review the audited drafts of the financial st...

View of Responsible Officials and Planned Corrective Action: The financial statements were prepared and presented in accordance with GAAP. The finance team continues to review the accounting and presentation of the monthly financial statements and will review the audited drafts of the financial statements for accuracy prior to finalization. Planned Implementation Date of Corrective Action: On-going. The District will continue to evaluate the cost vs. benefit of having someone in management capable of preparation of the financial statements in accordance with GAAP. Person Responsible for Corrective Action: F.X. Flinn, Board Chair

View Audit 308743

Finding 400681 (2023-001)

Significant Deficiency 2023

Bebashi - Transition to Hope

PA

Reporting

Regarding the late filing of the single audit report with the federal awarding agency, the books were closed in a timelier manner, and the audit fieldwork has started in order for the audit to be done for the year ended June 30, 2024. We have established procedures and controls to ensure all require...

Regarding the late filing of the single audit report with the federal awarding agency, the books were closed in a timelier manner, and the audit fieldwork has started in order for the audit to be done for the year ended June 30, 2024. We have established procedures and controls to ensure all required reports are filed timely.

View Audit 308741

Finding 400679 (2023-001)

Significant Deficiency 2023

Aloun Foundation Inc.

HI

Reporting § 200.512

Name of auditee: Aloun Foundation Inc. Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: January 1, 2023 through December 31, 2023 CAP prepared by: Name: Craig Watase Position: President Telephone: (808) 735-9099 Finding 2023-001 Comments: Management agrees with...

Name of auditee: Aloun Foundation Inc. Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: January 1, 2023 through December 31, 2023 CAP prepared by: Name: Craig Watase Position: President Telephone: (808) 735-9099 Finding 2023-001 Comments: Management agrees with the finding. Actions: Management will implement policies and procedures to ensure the financial statement audit is submitted to the Federal Audit Clearinghouse within the required timeframe. Anticipated completion date: March 31, 2024

View Audit 308734

Finding 400673 (2023-003)

Significant Deficiency 2023

San Diego County Air Pollution Control District

CA

Reporting Subrecipient Monitoring § 200.328 § 200.329

Corrective Action Plan: The San Diego County Air Pollution Control District (District) agrees that a report for the Homeland Security Bio Watch Program was submitted more than 30 days after the reporting period ended as required by OMB. As corrective action to ensure reports related to Federal awar...

Corrective Action Plan: The San Diego County Air Pollution Control District (District) agrees that a report for the Homeland Security Bio Watch Program was submitted more than 30 days after the reporting period ended as required by OMB. As corrective action to ensure reports related to Federal awards are submitted timely the District has added additional resources to the grants team to ensure timely report submission. Additionally, the District is currently establishing a written procedure for the grant reporting process and once finalized, will communicate to the appropriate staff of required federal reporting standards and deadlines. Anticipated Implementation Date: June 2025

View Audit 308732

Finding 400670 (2023-002)

Material Weakness 2023

Casa De Amparo

CA

Allowable Costs / Cost Principles Reporting

Management agrees with the assessment and has implemented steps at the beginning of the fiscal year 2023-2024 to address this issue. The organization has transitioned its accounting software to QuickBooks Online to enhance efficiency and streamline processes within the accounting department. Additio...

Management agrees with the assessment and has implemented steps at the beginning of the fiscal year 2023-2024 to address this issue. The organization has transitioned its accounting software to QuickBooks Online to enhance efficiency and streamline processes within the accounting department. Additionally, a thorough review of procedures has been conducted, and measures have been implemented to mitigate the previous impact of employee turnover. These strategic initiatives are expected to rectify the identified deficiency and contribute to improved effectiveness and efficiency within the accounting department.

View Audit 308725

Finding 400659 (2023-001)

None 2023

Town of Southbridge, Massachusetts

MA

Reporting Program Income § 200.328

Finding 2023-001 Condition: As of the March 31, 2023, reporting date, the Town understated its expenditures by approximately $1,132,000 and did not report any obligations for contracted amounts not spent. Corrective Action Planned: Update the expenditures to reflect the inclusion of prior repor...

Finding 2023-001 Condition: As of the March 31, 2023, reporting date, the Town understated its expenditures by approximately $1,132,000 and did not report any obligations for contracted amounts not spent. Corrective Action Planned: Update the expenditures to reflect the inclusion of prior reported expenditures for an accurate cumulative spending. Existing obligations will also be updated accordingly. A review of all obligations will be completed to ensure all necessary contracts are in place prior to 12/31/2024. Anticipated Completion Date: Expenditure and obligation reporting corrected with submission due by 4/30/2024. Contracted obligations to be in place prior to October 31, 2024. Contact: Kristine Russell, Town Accountant

View Audit 308710

Finding 400643 (2023-004)

Significant Deficiency 2023

Fairbanks Community Homes 176-Hd-021

AK

HUD Housing Programs Reporting

Failure to submit REAC report Name of Contact:Kendrick D. Blais, President Management's view:Management agrees with the finding. Corrective Action: Management will transfer surplus cash to the...

Failure to submit REAC report Name of Contact:Kendrick D. Blais, President Management's view:Management agrees with the finding. Corrective Action: Management will transfer surplus cash to the residual receipts account. Proposed Completion Date: June 30, 2024

View Audit 308683

Finding 400641 (2023-002)

Significant Deficiency 2023

Fairbanks Community Homes 176-Hd-021

AK

HUD Housing Programs Cash Management Reporting

Failure to deposit Surplus Cash in the Residual Receipts accounts Name of Contact:Kendrick D. Blais, President Management's view:Management agrees with the finding. Corrective Action: Management will transfer surplus cash to the residual receipts account. ...

Failure to deposit Surplus Cash in the Residual Receipts accounts Name of Contact:Kendrick D. Blais, President Management's view:Management agrees with the finding. Corrective Action: Management will transfer surplus cash to the residual receipts account. Proposed Completion Date: June 30, 2024

View Audit 308683

Finding 400624 (2023-004)

Significant Deficiency 2023

Pillar College and Subsidiaries

NJ

Student Financial Aid Reporting Significant Deficiency

Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: With new automation we have more timely notifications on when students have been dropped. The Pillar Financial Aid department has updated their policies to monitor the withdrawal calculations to ensure they are comple...

Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: With new automation we have more timely notifications on when students have been dropped. The Pillar Financial Aid department has updated their policies to monitor the withdrawal calculations to ensure they are completed within the allotted timeframe. Person Responsible for Corrective Action Plan: Ingrid Ortiz, Director of Financial Aid Anticipated Date of Completion: Implemented as of Spring 2024.

View Audit 308676

Finding 400622 (2023-003)

Material Weakness 2023

Pillar College and Subsidiaries

NJ

Questioned Costs Student Financial Aid Eligibility

Disbursements to Ineligible Students Planned Corrective Action: With the new automation process we have exceptions that will prevent the funding from posting if there is no LDA listed. We have also updated the Disbursement Criteria Approval to help prevent inaccurate disbursements from posting. Pers...

Disbursements to Ineligible Students Planned Corrective Action: With the new automation process we have exceptions that will prevent the funding from posting if there is no LDA listed. We have also updated the Disbursement Criteria Approval to help prevent inaccurate disbursements from posting. Person Responsible for Corrective Action Plan: Ingrid Ortiz, Director of Financial Aid Anticipated Date of Completion: Implemented as of Fall 2023.

View Audit 308676 Questioned Costs: $1

Finding 400615 (2023-001)

Material Weakness 2023

Coupeville School District No. 204

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

It is very unusual for the district to ever complete projects with unrestricted Federal funds and in this case it was in the midst of a national crisis. In the event that there are future projects, that are Federally funded in excess of $2,000, Coupeville School District (CSD) will have adequate con...

It is very unusual for the district to ever complete projects with unrestricted Federal funds and in this case it was in the midst of a national crisis. In the event that there are future projects, that are Federally funded in excess of $2,000, Coupeville School District (CSD) will have adequate controls for ensuring compliance with Davis-Bacon Act (Federal prevailing wage rate) requirements.

View Audit 308675

Finding 400611 (2023-002)

Significant Deficiency 2023

Covered Bridge Healthcare of St. Joseph County

MI

Reporting Significant Deficiency

Significant changes have been made to how Finance maintains all files and documents to ensure accuracy and integrity of all reports issued by the Finance Department. Specific folders have been set up in the Shared Drive and all members of the Finance Team have appropriate access. These changes were...

Significant changes have been made to how Finance maintains all files and documents to ensure accuracy and integrity of all reports issued by the Finance Department. Specific folders have been set up in the Shared Drive and all members of the Finance Team have appropriate access. These changes were made in February 2024 and are monitored monthly by the Finance Manager and CFO.

View Audit 308666

Finding 400606 (2023-001)

Significant Deficiency 2023

The National Association of State Workforce Agencies

DC

Reporting Significant Deficiency

Corrective Action: We concur with the recommendation. NASWA has implemented the following procedures to ensure that the general ledger accurately reflects approved federal grant expense and revenue activity.

View Audit 308643

Finding 400606 (2023-001)

Significant Deficiency 2023

The National Association of State Workforce Agencies

DC

Reporting Significant Deficiency

Generation of monthly grant profit & loss statements, which are run per grant, to validate incurred expenses and revenue recognized in monthly invoice / draw down.

View Audit 308643

Finding 400606 (2023-001)

Significant Deficiency 2023

The National Association of State Workforce Agencies

DC

Reporting Significant Deficiency

Detailed review and creation of general ledger adjustments to expenses and/or revenue as grant funds are exhausted, or as other miscellaneous miscoding is discovered.

View Audit 308643

Finding 400606 (2023-001)

Significant Deficiency 2023

The National Association of State Workforce Agencies

DC

Reporting Significant Deficiency

Final review and confirmation of monthly grant profit & loss statements before signing off on final invoicing or federal fund draw down.

View Audit 308643

Finding 400595 (2023-004)

Material Weakness 2023

City of Portsmouth

OH

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

2023-004 FFATA Reporting Recommendation: We recommend the City establish procedures and internal controls to ensure that all required subawards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each subaward. Explanation of disagreemen...

2023-004 FFATA Reporting Recommendation: We recommend the City establish procedures and internal controls to ensure that all required subawards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each subaward. Explanation of disagreement with audit finding: NO Action taken in response to finding: Review City’s policy and Establish procedures and internal controls to ensure that all required subawards are reported timely and accurately to FSRS n later than the end of the month following the month of issuance of each subaward. Name(s) of the contact person(s) responsible for corrective action: Jeffrey Crimer, Doug Weller, Kyera Pope. Planned completion date for corrective action plan: 06/30/2024. Moving forward: No later than the end of the month following the month of issuance of each subaward.

View Audit 308638

Finding 400586 (2023-001)

Significant Deficiency 2023

City of Portsmouth

OH

Subrecipient Monitoring HUD Housing Programs Reporting § 200.303

2023-001 Reporting- IDIS Recommendation: We recommend that the City review its policies and procedures to ensure that compliance with federal reporting requirements are evident. Explanation of disagreement with audit finding: NO Action taken in response to finding: Review grant policy and proc...

2023-001 Reporting- IDIS Recommendation: We recommend that the City review its policies and procedures to ensure that compliance with federal reporting requirements are evident. Explanation of disagreement with audit finding: NO Action taken in response to finding: Review grant policy and procedures to ensure that City’s policy and procedure is in compliance with federal reporting requirements. Name(s) of the contact person(s) responsible for corrective action: Jeffrey Crimer, Doug Weller, Kyera Pope. Planned completion date for corrective action plan: 06/30/2024.

View Audit 308638

Finding 400585 (2023-001)

Significant Deficiency 2023

Longmont Housing Authority

CO

Reporting Significant Deficiency Internal Control / Segregation of Duties

Significant Deficiency in Internal Control 2023-001 Reporting Repeat finding from prior year: Yes Finding Summary: – The Program requires the Authority to prepare and provide quarterly financial status reports to the granting agency. Responsible Individuals: Housing and Community Investment Director...

Significant Deficiency in Internal Control 2023-001 Reporting Repeat finding from prior year: Yes Finding Summary: – The Program requires the Authority to prepare and provide quarterly financial status reports to the granting agency. Responsible Individuals: Housing and Community Investment Director, Housing Compliance Manager, Accounting Supervisor Corrective Action Plan: Quarterly reports were completed during the audit. Organizationally we need to develop a routing sheet for these awards so employees are informed of the requirements before and after contract execution. Anticipated Completion Date: April 30, 2024

View Audit 308635

Finding 400568 (2023-002)

Significant Deficiency 2023

6 Stones Mission Network

TX

Reporting Internal Control / Segregation of Duties Significant Deficiency

Finding 2023-002: Reporting - significant deficiency in internal controls over compliance and compliance finding. Management Response 6 Stones Mission Network will follow 2 CFR Part 200 reporting requirements by: • Creating a reporting timeline from the grant award document and presenting to the 6 S...

Finding 2023-002: Reporting - significant deficiency in internal controls over compliance and compliance finding. Management Response 6 Stones Mission Network will follow 2 CFR Part 200 reporting requirements by: • Creating a reporting timeline from the grant award document and presenting to the 6 Stones Board of Directors Finance Committee. • Providing monthly status updates on the ongoing reporting until the project and all reporting tasks are completed.

View Audit 308626

Finding 400563 (2023-007)

Significant Deficiency 2023

City of Nogales Arizona

AZ

Procurement, Suspension & Debarment Reporting Significant Deficiency

2022 – 007 – Reporting Recommendation: The City of Nogales should enhance and/or modify existing controls over reporting to in order to prevent reporting noncompliance and ensure adherence to all grant guidance requirements. Explanation of disagreement with audit finding: There is no disagreement wi...

2022 – 007 – Reporting Recommendation: The City of Nogales should enhance and/or modify existing controls over reporting to in order to prevent reporting noncompliance and ensure adherence to all grant guidance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Corrective Action Plan: The City will work with all departments that have grants to ensure that all grants are reporting based on grant requirements. Names of contact person(s) responsible for corrective action: Mr. Roy Bermudez, City Manager Anticipated Completion Date: June 30, 2025

View Audit 308606

Finding 400561 (2023-001)

None 2023

Skokie-Fairview School District 72

IL

Questioned Costs Allowable Costs / Cost Principles Reporting

Fairview SD 72 agrees with the finding and has taken steps to obtain the adequate expenditure documentatioon. In fact, the adequate expenditure documentation has been obtained and the proper expenditure has been made. Fairview SD 72 has taken steps to help ensure this condition does not occur again.

View Audit 308598 Questioned Costs: $1

Finding 400556 (2023-001)

Material Weakness 2023

Center for Integrated Care D/b/a Seattle Institute of East Asian Medicine

WA

Cash Management Eligibility Material Weakness

Condition: The Organization did not report actual loan disbursement dates to the Common Origination and Disbursement (COD) system for 7 of the 8 students in the sample (87.5%). We consider this condition to be a material weakness in internal control over compliance relating to the Eligibility compli...

Condition: The Organization did not report actual loan disbursement dates to the Common Origination and Disbursement (COD) system for 7 of the 8 students in the sample (87.5%). We consider this condition to be a material weakness in internal control over compliance relating to the Eligibility compliance requirement. Statistical sampling was not used in making sample selections. Corrective Action Plan: The issue regarding reporting of loan disbursement dates occurred as the result of a miscommunication between the Financial Aid officer at SIEAM and our CPA. Our accountant was unaware that the specific disbursement date reported by Campus Ivy was required to be the disbursement date recorded in our student ledgers. All disbursements occurred very close to the date, but were not recorded on the exact date. This miscommunication and knowledge gap has already been remedied. At this time, both our CPA and our Financial Aid officer understand the statutory requirement for this reporting and have made the needed changes. Responsible Person for Correction Action Plan: Craig Mitchell, President, in conjunction with Sabu Kallingal, Dean of Students and Financial Aid Officer, and Franz Aponte, CPA. Implementation Date for Corrective Action Plan: The CAP was implemented on May 17, 2024.

View Audit 308594

Finding 400534 (2023-004)

Significant Deficiency 2023

Ignite

IL

Reporting § 200.512

Internal controls have been put in place to ensure a thorough review over the review and preparation of the schedule of expenditures of federal awards to ensure all accurate awards are included as required. Responsible Official: Lisa Burnett Planned Completion Date: June 30, 2024

View Audit 308558

Corrective Action Plans

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