Corrective Action Plans

Finding 480298 (2023-002)

Significant Deficiency 2023

TN

Reporting

Audit Finding Reference Number 2023-002 Criteria or Specific Requirement – Reporting – 45 CFR 75.342 Condition – The Organization is required to prepare and submit an annual Uniform Data System (UDS) for each calendar year and an annual Federal Financial Report (FFR) for each grant year. These re...

Audit Finding Reference Number 2023-002 Criteria or Specific Requirement – Reporting – 45 CFR 75.342 Condition – The Organization is required to prepare and submit an annual Uniform Data System (UDS) for each calendar year and an annual Federal Financial Report (FFR) for each grant year. These reports are to be prepared using accurate financial information. Questioned cost – None. Context – One report for each report type listed above was selected for testing with specific data from each report selected for testing. The sampling methodology used is not and is not intended to be statistically valid. Of the nineteen inputs tested, one exceptions were noted related to the annual UDS report. Effect – Potential errors were made on the annual UDS report. Cause – The Organization was unable to provide supporting documentation that agreed to the line items tested on the report. Identification as a repeat finding, if applicable – Not a repeat finding. Recommendation – The Organization should review its policy over federal reporting and ensure proper staff education on the policy is established to ensure reports are prepared using accurate information and that supporting documentation for federal grant reports is maintained. In addition, the Organization should review the policy on an annual basis to ensure it is consistent with Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions – Management will ensure the Grants Management Policy within the Finance Department will be adhered to when doing all external reporting. To ensure this is followed the additional protocol will be put into place: -All reporting involving federal reporting will be reviewed and approved by the CFO with supporting documentation to ensure accuracy of the report. -Staff preparing reports that contain federal grant data will participate in training to ensure reports are prepared accurately and in accordance with Uniform Guidance. The interim CFO, Jessica Hughes, is responsible for this corrective action plan. Implementaiton of the items are expected to be completed by December 31, 2024 before the next reporting cycle of the annual UDS report.

View Audit 316511

Finding 480285 (2023-001)

Significant Deficiency 2023

Cambridge Manor Tenant Council

IL

Questioned Costs Internal Control / Segregation of Duties Eligibility

Finding No. 2023-01: Tenant income is to be reconciled to reports run by the Enterprise Income Verification system (EIV) Recommendation: Management should use the EIV system properly to verify tenant employment and income during recertifications and calculate subsidy payments correctly. Action Taken...

Finding No. 2023-01: Tenant income is to be reconciled to reports run by the Enterprise Income Verification system (EIV) Recommendation: Management should use the EIV system properly to verify tenant employment and income during recertifications and calculate subsidy payments correctly. Action Taken or Planned: Management is conducting proper reconciliation between EIV system and tenant declared income at recertification. Responsible Person: James Watt, Senior Vice President, Management Company Completion Date: January 1, 2024

View Audit 316498 Questioned Costs: $1

Finding 480284 (2023-003)

Material Weakness 2023

Sherburne County

MN

Material Weakness Reporting Internal Control / Segregation of Duties

Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: • Material Weakn...

Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: • Material Weakness in Internal Control over Compliance Recommendation: We recommend that County management reviews the controls around payroll journal entries that are reclassifying payroll to federal grants to ensure the payroll that is being reclassified is supported and accurate and that such review continues to be formally documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement the recommendation immediately. Name of the contact person responsible for corrective action plan: Loraine Rupp, Sherburne County Auditor-Treasurer Planned completion date for corrective action plan: Already corrected

View Audit 316496

Finding 480262 (2023-003)

Material Weakness 2023

Human Relations Area Files, Inc.

CT

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Management intends to be more meticulous when inputting expenses into the reporting system as well as submissions to granting agencies. Additionally, management intends to maintain supporting documentation for all grant expenses going forward.

View Audit 316492 Questioned Costs: $1

Finding 480259 (2023-002)

Material Weakness 2023

Human Relations Area Files, Inc.

CT

Reporting Internal Control / Segregation of Duties

A large part of the delay was that we had a major transition in personnel at the end of the fiscal year in question and the office manager/bookkeeper who left did not adequately train the new person, Amanda Westcott. At the same time, the previous accounting system was overly complicated with too ma...

A large part of the delay was that we had a major transition in personnel at the end of the fiscal year in question and the office manager/bookkeeper who left did not adequately train the new person, Amanda Westcott. At the same time, the previous accounting system was overly complicated with too many categories, making the transition more difficult. Accordingly, we implemented a new accounting system, which went live in July 2023 for the FY2024 audit. We anticipate this will assist with timeliness and transparency of documents as the current office manager becomes increasingly familiar with the new system. We will move to implement monthly reconciliations as soon as the 2023 audit is finalized. We plan to have HRAF's Treasurer and an accountant review these and if needed we will take additional corrective action.

View Audit 316492

Finding 480255 (2023-003)

Material Weakness 2023

Lee's Summit Housing Authority

MO

Reporting Internal Control / Segregation of Duties

Due to shredding and poor record keeping by the agency's former Administration, records for the period of October 2022- September 2023 some records could not be provided as none of the previous staff that worked during that tenue was still employed with LSHA. LSHA has established internal processes ...

Due to shredding and poor record keeping by the agency's former Administration, records for the period of October 2022- September 2023 some records could not be provided as none of the previous staff that worked during that tenue was still employed with LSHA. LSHA has established internal processes that include electronic filing of invoices, bank statements, and payroll registers. LSHA is also analyzing internal processes with the Fee Accountant to ensure budget compliance. LSHA is moving in the direction of changing its' Fee Accountant by July 1, 2024, as it appears that there is a failure in that department as well when it comes to LSHA's electronic and financial controls. The current Executive Director and staff continue to work diligently in retrieving and recreating records and documents, while also ensuring that current documents are reconciled and uploaded properly.

View Audit 316488

Finding 480252 (2023-001)

Material Weakness 2023

Westhaven of Englewood, Ltd.

IL

Questioned Costs HUD Housing Programs Reporting

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: Section 8 Housing Assistance Payments, CFDA 14.195 Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Corrective Actions Taken: Management has acknowledged the findin...

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: Section 8 Housing Assistance Payments, CFDA 14.195 Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Corrective Actions Taken: Management has acknowledged the finding and promised to transfer the amount due to the residual receipts account as soon as possible. Contact: Greg Miller, Management Agent Anticipated Completion Date: November 30, 2023

View Audit 316486 Questioned Costs: $1

Finding 480251 (2023-001)

Material Weakness 2023

Paradise Haven Homes, Ltd. 071-Eh537

IL

Questioned Costs HUD Housing Programs Reporting

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: Section 8 Housing Assistance Payments, CFDA 14.195 Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Corrective Actions Taken: Management has acknowledged the findin...

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: Section 8 Housing Assistance Payments, CFDA 14.195 Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Corrective Actions Taken: Management has acknowledged the finding and promised to transfer the amount due to the residual receipts account as soon as possible. Contact: Greg Miller, Management Agent Anticipated Completion Date: December 31, 2023

View Audit 316485 Questioned Costs: $1

Finding 480250 (2023-004)

Significant Deficiency 2023

County of Columbus

NC

HUD Housing Programs Reporting Significant Deficiency

2023-004 Significant Deficiency over Reporting Information on the Federal Program: Low Income Housing Assistance Program (Section 8), Assistance Listing Number 14.871, U.S. Department of Housing and Urban Development. Criteria: Public Housing Agencies (PHAs) are required to report submit timely a ...

2023-004 Significant Deficiency over Reporting Information on the Federal Program: Low Income Housing Assistance Program (Section 8), Assistance Listing Number 14.871, U.S. Department of Housing and Urban Development. Criteria: Public Housing Agencies (PHAs) are required to report submit timely a Financial Assessment Sub-system (FASS-PH): GAAP-based unaudited and audited financial information electronically to HUD. Name of Contact Person: Heather Woody, Deputy Finance Director Corrective Action Plan: The County will establish and maintain proper internal controls to ensure financial statements are presented in accordance with GAAP, on a timely basis. The County will then be able to complete timely reporting of the FASS-PH. Proposed Completion Date: July 1, 2024

View Audit 316481

Finding 480248 (2023-003)

Significant Deficiency 2023

African Development Center

MN

Reporting Subrecipient Monitoring Significant Deficiency § 200.329

Microloan Program – Assistance Listing No. 59.046 Recommendation: We recommend management develop procedures to ensure the required reporting is completed within the timeline allowed by the granting agency. Explanation of disagreement with audit finding: There is no disagreement with the audit find...

Microloan Program – Assistance Listing No. 59.046 Recommendation: We recommend management develop procedures to ensure the required reporting is completed within the timeline allowed by the granting agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ADC will hire a new loan officer who will also be an SBA Microloan Program Manager then develop and implement procedures to ensure the required reporting is completed within the timeline allowed by the granting agency. Name(s) of the contact person(s) responsible for corrective action: Felicia Ravelomanatsoa (CFO) Planned completion date for corrective action plan: December 31, 2024

View Audit 316477

Finding 480243 (2023-002)

Material Weakness 2023

Brother Bill's Helping Hand

TX

Allowable Costs / Cost Principles Material Weakness Reporting

Explanation: The audit conducted by SFC of Brother Bill’s Helping Hand identified noncompliance with Section 200 of the Code of Federal Regulations, which mandates recipients to establish robust internal controls ensuring adherence to cost principles for all grantrelated transactions. Among the samp...

Explanation: The audit conducted by SFC of Brother Bill’s Helping Hand identified noncompliance with Section 200 of the Code of Federal Regulations, which mandates recipients to establish robust internal controls ensuring adherence to cost principles for all grantrelated transactions. Among the sampled invoices for allowable costs under federal grants, 6 out of 24 lacked documented approval from management. Furthermore, the organization lacked a standardized procedure for documenting management approval of credit card transactions prior to payment. Analysis: Brother Bill’s Helping Hand acknowledges the non-compliance with Section 200 as identified by SFC. However, we maintain that the assertion implying absence of controls or standardized procedures for credit card expenditures is inaccurate. Each reimbursement submission to Dallas County undergoes meticulous scrutiny and personal vetting by CEO Wes Keyes. Mr. Keyes reviews every receipt before reimbursement and, if necessary, consults with the respective staff members regarding any discrepancies. Each reimbursement bears Mr. Keyes’ signature of approval. Nonetheless, SFC has recommended that CEO Keyes review and approve the credit card statement prior to payment, a practice not previously adhered to by BBHH. Actions Taken: Effective June 17, 2024, Mr. Keyes will review and sign each credit card statement prior to payment. These signed statements will be securely stored for potential future documentation needs. Responsibility: CEO Wes Keyes and Operations Manager Sarah Cienfuegos are responsible for implementing the change requiring CEO approval on credit card transactions prior to payment. Timeline: The corrective action has been implemented as of June 17, 2024. Monitoring: No ongoing monitoring is deemed necessary as the corrective measures have already been executed.

View Audit 316476

Finding 480205 (2023-004)

None 2023

Telamon Corporation

NC

Reporting Equipment & Real Property Management

Finding 2023-04–Reporting The SF-429 reports were not submitted to the grantor prior to the required due dates. Corrective Action Planned There were SF429 Property reports that were filed late for FY23. Finance Management understands the importance of filing these reports in a timely manner and ...

Finding 2023-04–Reporting The SF-429 reports were not submitted to the grantor prior to the required due dates. Corrective Action Planned There were SF429 Property reports that were filed late for FY23. Finance Management understands the importance of filing these reports in a timely manner and will do this going forward. We have already prepared a grant tracking system to show all of the deliverables by month by grant for our open grants. This will be used in conjunction with our financial close process to ensure these deliverables are met. Responsible Official: Michole Greenwood, Controller Anticipated Completion Date: August 2024

View Audit 316459

Finding 480138 (2023-002)

None 2023

Telamon Corporation

NC

Reporting

Finding 2023-002–Late Audit Reporting The audit of the Organization for the year ended September 30, 2023 had a submission deadline of June 30, 2024. The Organization did not complete and submit their audit for the year ended September 30, 2023 to the federal clearinghouse until July 2024. Correct...

Finding 2023-002–Late Audit Reporting The audit of the Organization for the year ended September 30, 2023 had a submission deadline of June 30, 2024. The Organization did not complete and submit their audit for the year ended September 30, 2023 to the federal clearinghouse until July 2024. Corrective Action Planned As mentioned above the timing of the September 30, 2023 Audit was heavily impacted by turnover in senior financial staff happening just before this audit began. Telamon Finance staff have worked diligently to meet the June 30th deadline, but ultimately, we needed more time to ensure that the figures were correct, and we had a good starting point for FY24. Steve and Michole will benefit from starting their positions at the beginning of this audit, which has significantly sped up the learning curve. We will continue to build out our Sage Intacct reports to provide better data to the Board, Management, and Operations. Based on audit requests we can also design reports that will help provide needed information for the FY24 audit. The Intacct SEFA report will be run quarterly. We will begin the FY24 Audit well ahead of time to ensure that we report timely for FY24. Responsible Official: Steven Mayne, CFO Anticipated Completion Date: September 2024

View Audit 316459

Finding 480133 (2023-003)

Material Weakness 2023

Freetown-Lakeville Regional School District

MA

Reporting

We have received the audit findings regarding the material weakness identified in our failure to meet the Single Audit filing deadline of March 31, 2024 for fiscal year 2023. We acknowledge that the delay in closing out fiscal year 2023 and subsequently sending the necessary information to your firm...

We have received the audit findings regarding the material weakness identified in our failure to meet the Single Audit filing deadline of March 31, 2024 for fiscal year 2023. We acknowledge that the delay in closing out fiscal year 2023 and subsequently sending the necessary information to your firm on May 22, 2024, has contributed to this issue. We appreciate your recommendations and are committed to addressing this weakness promptly. In response to your recommendations, we propose the following actions: Timely Fiscal Year Closeout: We will implement a more rigorous timeline for the fiscal year closeout process to ensure that all financial activities and reconciliations are completed promptly. This includes setting internal deadlines to allow ample time for review and adjustments. Enhanced Coordination and Communication: We will establish regular communication channels between the finance department and all relevant stakeholders to ensure that necessary information is gathered and processed efficiently. Regular status meetings will be held to monitor progress and address any issues that may arise promptly. Process Improvements: We will review and streamline our financial reporting processes to eliminate bottlenecks and improve efficiency. A checklist and timeline for the closeout process will be developed and strictly adhered to by all involved personnel. Staff Training and Development: Targeted training will be provided to finance staff to ensure they are well-versed in the requirements and deadlines associated with the Single Audit. This will help to prevent delays and ensure compliance with filing deadlines. Cross-training programs will be implemented to ensure continuity and coverage during staff absences or turnover. Monitoring and Continuous Improvement: A monitoring system will be established to track the progress of the year-end closeout and filing process. Regular internal reviews will be conducted to ensure compliance and identify areas for further improvement. Feedback from the audit firm will be regularly solicited and incorporated into our process improvement initiatives. We are confident that these actions will address the material weakness and ensure that we meet the Single Audit filing deadline in the future.

View Audit 316452

Finding 480132 (2023-002)

Material Weakness 2023

Freetown-Lakeville Regional School District

MA

Subrecipient Monitoring Reporting

We have received the audit findings regarding the material weakness identified in the reconciliation of the general ledger with the fiscal year 2023 reporting to the Commonwealth of Massachusetts. We appreciate the thorough review and the recommendations provided to enhance our financial management ...

We have received the audit findings regarding the material weakness identified in the reconciliation of the general ledger with the fiscal year 2023 reporting to the Commonwealth of Massachusetts. We appreciate the thorough review and the recommendations provided to enhance our financial management processes. We acknowledge the seriousness of the discrepancies identified, including the understatement of fiscal year 2023 expenditures by approximately $263,000 and the additional $208,000 of fiscal year 2024 expenditures not posted to the grant within the ledger. We are committed to addressing this material weakness promptly and effectively. In response to your recommendations, we propose the following actions: Posting Financial Activity: We will ensure all financial activity is posted as intended, as part of our overall monitoring and grants administration processes. This will involve enhanced oversight and verification procedures to confirm the accuracy of entries. Consistent Reconciliation: Biweekly/monthly reconciliation meetings will be conducted between the finance team and grants administration personnel. This will ensure that adjusting entries are posted in a timely manner, maintaining the accuracy of the general ledger and financial reports filed with pass-through entities. We will develop a reconciliation checklist/agenda to guide these meetings and ensure all discrepancies are identified and addressed promptly. Evaluation of Grants Management Policies and Procedures: We will conduct a thorough evaluation of our current grants management policies and procedures. This review will focus on identifying areas for improvement and refining our practices to enhance accuracy and compliance. As part of our routine risk assessment program, we will incorporate regular evaluations of our grants management processes to identify and mitigate risks proactively. Staff Training and Development: We will provide targeted training for our finance and grants administration staff to ensure they are well-versed in the updated procedures and reconciliation processes. This will help in maintaining the accuracy and integrity of our financial records. Cross-training programs will be implemented to ensure continuity and coverage during staff absences or turnover. Monitoring and Continuous Improvement: A robust monitoring system will be established to continuously assess the performance of our internal controls and reconciliation processes. Regular internal reviews will be conducted to ensure compliance and identify areas for further improvement. We will establish clear timelines and reporting methodologies to facilitate ongoing monitoring and timely detection and correction of errors and misstatements. We are confident that these actions will address the material weakness and significantly enhance our financial reporting processes.

View Audit 316452

Finding 480126 (2023-001)

None 2023

Wilson Area School District

PA

Reporting

FINDING 2023-001 MANAGEMENT’S CORRECTIVE ACTION PLAN The District has developed procedures to ensure timely filing of the audit with the Federal Audit Clearinghouse. Specifically, the District will have information available and to the independent auditor by October 2024. These recommendations will ...

FINDING 2023-001 MANAGEMENT’S CORRECTIVE ACTION PLAN The District has developed procedures to ensure timely filing of the audit with the Federal Audit Clearinghouse. Specifically, the District will have information available and to the independent auditor by October 2024. These recommendations will be implemented for the 2023-2024 audit year. This corrective action plan was developed by Stephanie L. Arnold, MBA, PCSBA, Business Manager/Board Secretary. -

View Audit 316443

Finding 480115 (2023-003)

Significant Deficiency 2023

Iris, INC

IA

Reporting

Management will improve and formalize a year-end accounting close-out process to ensure all accrual adjustments are made for grants to improve the accuracy of the SEFA preparation to ensure it is in accordance with 2 CFR Part §200.502.

View Audit 316428

Finding 480114 (2023-008)

Material Weakness 2023

Veterans Northeast Outreach Center, Inc.

MA

Reporting

Findings 2023-001 through 2023-008 Since 2020, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resources. The O...

Findings 2023-001 through 2023-008 Since 2020, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resources. The Organization has gone through a process of hiring new Finance positions and engaging outside consultants as needed. With a change in leadership and an increase in resources, the Organization is in the process of implementing a system of internal controls that will focus on segregation of duties related to all significant transaction cycles (including monthly close procedures), increasing communication and transparency of transactions within the Organization, and a heightened sense of documentation to support all transactions, including grant funded activity. The goal of implementing this system of controls is to mitigate the risk of any wrongdoing, intentional or unintentional, at the Organization and to allow for proper compliance with restrictions set forth by government agencies. Responsible party: Bill Kelly; Executive Director; (978) 853-7013 Anticipated completion date: December 31, 2024

View Audit 316423

Finding 480100 (2023-001)

Significant Deficiency 2023

Delphi Drug & Alcohol Council, Inc.

NY

Special Tests & Provisions HUD Housing Programs Reporting

U.S. Department of Housing and Urban Development Delphi Drug & Alcohol Council, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bonadio & Co, LLP 100 Corporate Parkway Suite 200 Amherst, Ne...

U.S. Department of Housing and Urban Development Delphi Drug & Alcohol Council, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bonadio & Co, LLP 100 Corporate Parkway Suite 200 Amherst, New York 14226 Audit Period: January 1, 2023 through December 31, 2023 The significant deficiency from the December 31, 2023 schedule of findings and questioned costs is discussed below. It is numbered consistently with the number assigned in the schedule. Federal Award Finding and Questioned Costs Name of Contact Person: Jennifer Cathy, Executive Director Anticipated Completion Date: December 31, 2024 2023-001 – Significant Deficiency Corrective Action Plan: Condition: The rents charged to beneficiaries, who receive rent assistance through the program, must be reasonable in relation to rents being charged for comparable units. The Organization is required to establish the reasonableness of the rents charged by the property owner for comparable unassisted units. Out of 40 program beneficiaries selected for testing, The Organization had a documented rent reasonableness assessment for only 13 of the selections. Recommendation: Management should implement a system and internal control process to ensure the proper reasonableness assessment is being made for each program beneficiary. Current Status: Policies and procedures have been established to properly meet the recommendation. During 2023, the U.S. Department of Housing and Urban Development had performed their own audit of the program and identified this same matter to management. After management was informed of this deficiency, they took direct action during 2023 to implement procedures to prevent this issue in the future. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Ms. Jennifer Cathy at (585) 355-7842.

View Audit 316413

Finding 480098 (2023-002)

Significant Deficiency 2023

San Diego Workforce Partnership

CA

Subrecipient Monitoring Reporting

REPORTING: Noncompliance Federal Program CAREER Dislocated Worker Grant – Assistance Listing Number 17.277 Auditor’s Notes The requirements of 2 CFR Part 170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first‐tier subawards of $50,000 or more to...

REPORTING: Noncompliance Federal Program CAREER Dislocated Worker Grant – Assistance Listing Number 17.277 Auditor’s Notes The requirements of 2 CFR Part 170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first‐tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting. During the audit, we noted reporting of subaward information to FSRS was not performed. The entity did not have controls in place to ensure FSRS reporting was completed in the required timeframe. This is not a repeat finding. The entity could jeopardize future grant funding due to program noncompliance. Management’s Response San Diego Workforce Partnership has included the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) reporting deadline to its Month End Schedule. The various activities in this schedule ensure that we have captured necessary components of reporting financial data on a timely and complete basis. This is in effect as of July 1, 2024. The Accounting Manager and VP of Finance will be responsible for ensuring this system is followed.

View Audit 316406

Finding 480095 (2023-002)

Significant Deficiency 2023

Northeast Florida Health Services, Inc.

FL

Internal Control / Segregation of Duties Reporting Significant Deficiency

Finding 2023-002. Cash Disbursement Process. Recommendation: We recommend the Organization follow the documented cash disbursement process and ensure reviews and approvals are documented. Response: NEFHS self-identified such inconsistencies through their normal internal controls process. To ensure s...

Finding 2023-002. Cash Disbursement Process. Recommendation: We recommend the Organization follow the documented cash disbursement process and ensure reviews and approvals are documented. Response: NEFHS self-identified such inconsistencies through their normal internal controls process. To ensure such inconsistencies can be mitigated in the future, NEFHS implemented a Payable Invoice Management (PIM) system in November of 2023. The system enhances AP automation, with streamlined workflows for approval and payment processing.

View Audit 316403

Finding 480094 (2023-001)

Significant Deficiency 2023

Northeast Florida Health Services, Inc.

FL

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-001. Payroll Process. Recommendation: We recommend the Organization follow the documented payroll process and ensure reviews and approvals are documented. Response: NEFHS transitioned to a different third -party payroll provider as of January 2023. Many of the findings identified stemme...

Finding 2023-001. Payroll Process. Recommendation: We recommend the Organization follow the documented payroll process and ensure reviews and approvals are documented. Response: NEFHS transitioned to a different third -party payroll provider as of January 2023. Many of the findings identified stemmed from a sample period that occurred two months into the transition period of payroll providers. The updates and adjustment made by NEFHS had very little time to materialize, however, we have incorporated hard stops within the process to prompt for required approvals of timecards by supervisors before payroll can be processed in full. NEFHS will also incorporate quarterly reviews to ensure the process is being administered as intended.

View Audit 316403

Finding 480081 (2023-002)

Significant Deficiency 2023

City of Chicago

IL

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

Effective September 1, 2024, the FFATA Reporting Coordinator (a designated Contract Review Specialist at Chicago Department of Public Health) will enter and submit the required contract data into the FFATA system within 30 days of the contract's execution date. The FFATA Reporting Coordinator will ...

Effective September 1, 2024, the FFATA Reporting Coordinator (a designated Contract Review Specialist at Chicago Department of Public Health) will enter and submit the required contract data into the FFATA system within 30 days of the contract's execution date. The FFATA Reporting Coordinator will save the report in PDF and a screenshot of the submission date. At the end of each month, the FFATA Reporting Coordinator will meet with the Contract Administrator on the 3rd Wednesday of each month. They will complete the FFATA reporting worksheet to confirm that each requirement was reported and submitted correctly. The FFATA reporting worksheet will include all required data points provided by the auditors. The FFATA Reporting Coordinator, Contract Administrator, and Assistant Commissioner will have a standing meeting on the 4th Monday of every month to review the FFATA reports and FFATA worksheets and confirm that every executed contract was properly entered into the FFATA system for that month. Assistant Commissioner Pfeiffer at the Department of Public Health will be responsible for ensuring that this corrective action plan is implemented by September 1, 2024.

View Audit 316370

Finding 480079 (2023-003)

Significant Deficiency 2023

City of Chicago

IL

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.329

As a result of the 2023 Single Audit, the Department of Housing (DOH) received an audit finding related to a missing quarterly report that was not filed for the Emergency Rental Assistance (ERA) Program. Currently, Treasury reporting for ERA is conducted primarily by the Director of Policy, and the ...

As a result of the 2023 Single Audit, the Department of Housing (DOH) received an audit finding related to a missing quarterly report that was not filed for the Emergency Rental Assistance (ERA) Program. Currently, Treasury reporting for ERA is conducted primarily by the Director of Policy, and the Treasury reporting system is not integrated into other DOH grant systems to provide a wider view to DOH contracts and finance staff as to the status of report submissions. As a corrective action, DOH will establish an internal process requiring that quarterly reports, including a time stamp of submission, be saved and circulated to DOH contracts staff by the 15th of the month following the end of each quarter. Acting Director of Policy Stern at Department of Housing will be responsible for ensuring that this corrective action plan is implemented by January 1, 2025.

View Audit 316370

Finding 480071 (2023-001)

Significant Deficiency 2023

Petaluma City Schools

CA

Questioned Costs School Nutrition Programs Cash Management

We will implement a review process to confirm all corrections before submitting claims for reimbursement. This will ensure compliance with the 60-day claim submission requirement and accurate record-keeping, guarenteeing that Program funds are spent soley on allowable Child Nutrition Program costs.

View Audit 316357 Questioned Costs: $1

Corrective Action Plans

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