Corrective Action Plans

Finding 501800 (2023-002)

Material Weakness 2023

OH

Student Financial Aid Subrecipient Monitoring Allowable Costs / Cost Principles

RECOMMENDATION: MANAGEMENT SHOULD FORMALIZE A SYSTEM OF PROCEDURES AND CONTROLS TO ENSURE THE ORGANIZATION IS PROPERLY TRACKING FEDERAL AWARDS AND COMPLYING WITH ANY APPLICABLE REPORTING REQUIREMENTS AS IT RELATES TO FEDERAL AWARDS RECEIVED.

View Audit 323884

Finding 501799 (2023-001)

Material Weakness 2023

Cadence Care Network

OH

Reporting

RECOMMENDATION: MANAGEMENT SHOULD FORMALIZE MONTHLY ACCOUNTING AND CLOSING PROCEDURES TO INCLUDE RECONCILIATION OF ALL SIGNIFICANT ACCOUNT BALANCES AND TO ENSURE ACCURATE FINANCIAL REPORTING IS BEING MAINTAINED BY THE ORGANIZATION.

View Audit 323884

Finding 501773 (2023-007)

Material Weakness 2023

Sangamon County, Illinois

IL

Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.303 § 200.329

Low-Income Home Energy Assistance Program (LIHEAP) – Assistance Listing No. 93.568 Recommendation: We recommend the County design controls to ensure the accounting records reconcile to the periodic financial reporting and grant close-out reports and documentation be retained. A detailed, documented...

Low-Income Home Energy Assistance Program (LIHEAP) – Assistance Listing No. 93.568 Recommendation: We recommend the County design controls to ensure the accounting records reconcile to the periodic financial reporting and grant close-out reports and documentation be retained. A detailed, documented review of all reports should occur by someone other than the preparer, to ensure the reports are accurate, supported, and filed timely. No financial activity should be recorded to the project accounting records after the grant close out report package is completed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: County department personnel changes have been implemented which address this deficiency. New department personnel have been properly trained by County Auditor staff as well as State grantor personnel to ensure proper compliance with all program requirements. Community Resources staff have been trained on keeping proper detailed records of all grant reports. Name(s) of the contact person(s) responsible for corrective action: Dave MacDonna, Director of Community Resources. Planned completion date for corrective action plan: July 1, 2024

View Audit 323864

Finding 501771 (2023-004)

Significant Deficiency 2023

Sangamon County, Illinois

IL

Reporting § 200.303 § 200.329

Coronavirus State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027 Recommendation: We recommend the County strengthen its review procedures over reports. Total cumulative expenditures and total cumulative obligations reported should reconcile to the total amounts reported in the proje...

Coronavirus State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027 Recommendation: We recommend the County strengthen its review procedures over reports. Total cumulative expenditures and total cumulative obligations reported should reconcile to the total amounts reported in the project accounting records used to support the SEFA. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A reconciliation document has been created for SLFRF program expenditures, which will be completed quarterly, coinciding with the submission of expenditure reports to the Treasury. Name(s) of the contact person(s) responsible for corrective action: Eric Black, Chief Deputy Auditor. Planned completion date for corrective action plan: December 1, 2023

View Audit 323864

Finding 501756 (2023-004)

Material Weakness 2023

Loyalsock Township

PA

Reporting § 200.508 § 200.510

Highway Planning and Construction - Assistance Listing No. 20.205; Passed through Pennsylvania Department of Transportation, Grant Period - Year Ended December 31, 2023. Corrective Action, Person Responsible, and Anticipated Completion Date: See deficiency 2023-002. SCHEDULE OF EXPENDITURES OF FEDER...

Highway Planning and Construction - Assistance Listing No. 20.205; Passed through Pennsylvania Department of Transportation, Grant Period - Year Ended December 31, 2023. Corrective Action, Person Responsible, and Anticipated Completion Date: See deficiency 2023-002. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Condition: Although management prepared a draft of the SEFA, it was incomplete and contained inaccurate information. Corrective Action: We will correct the process of preparing the draft SEFA for next year’s audit and now know the proper way to complete it. Persons Responsible: Bill Burdett, Township Manager Anticipated Completion Date: Beginning January 1, 2025

View Audit 323849

Finding 501754 (2023-004)

Material Weakness 2023

Fairview Regional Medical Center

OK

Reporting Material Weakness

Federal Agency Name: U.S. Department of Commerce Program Name: Economic Development Cluster COVID-19 Economic Adjustment Assistance Assistance Listing Number #11.307 Finding Summary: The Authority does not have an internal control system designed to provide for a complete and accurate schedule of ex...

Federal Agency Name: U.S. Department of Commerce Program Name: Economic Development Cluster COVID-19 Economic Adjustment Assistance Assistance Listing Number #11.307 Finding Summary: The Authority does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards being audited. The auditors were requested to draft the schedule. Responsible Individuals: Roger Knak, Hospital CEO Corrective Action Plan: Due to the small accounting staff there was little internal review of the schedule of expenditures resulting in errors. The Authority has adopted policies where every expenditure will be reviewed by a second member of the Administration team as well as final review by the Contracted CPA. Anticipated Completion Date: Ongoing

View Audit 323847

Finding 501717 (2023-002)

Material Weakness 2023

Allamakee Community School District

IA

Internal Control / Segregation of Duties Reporting

We will continue to review our procedures and implement additional controls where possible.

View Audit 323794

Finding 501700 (2023-001)

None 2023

Virginia Supportive Housing

VA

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Finding Reference Number: 2023-001 Description of Finding: Virginia Supportive Housing (the Agency), was undergoing staff and programmatic reorganization during the time required to submit the audit. This resulted in the Agency being unable to timely meet the compliance audit testing in a timely man...

Finding Reference Number: 2023-001 Description of Finding: Virginia Supportive Housing (the Agency), was undergoing staff and programmatic reorganization during the time required to submit the audit. This resulted in the Agency being unable to timely meet the compliance audit testing in a timely manner and submit the completed audit package to the Federal Audit Clearinghouse (FAC) by the statutory deadline. Statement of Concurrence or Nonconcurrence: The Agency agrees with the audit finding. Corrective Action: The corrective action was for the Agency to submit the completed audit package to the Federal Audit Clearinghouse (FAC). Status of Corrective Action: Completed. Name of Contact Person: W. Carter Dages, Jr., Director of Finance; (804) 314-7870; cdages@SupportWorksHousing.org Projected Completion Date: Report was filed on October 3, 2024.

View Audit 323771

Finding 501698 (2023-002)

Material Weakness 2023

Missouri Valley Community School District

IA

Internal Control / Segregation of Duties Reporting

SBO is attending authorization classes and will bring discussion and resources back from training with Iowa State Business Management Academy to identify weaknesses in our processes and updating policies and procedures.

View Audit 323769

Finding 501686 (2023-002)

Material Weakness 2023

Sergeant Bluff-Luton Community School District

IA

Internal Control / Segregation of Duties Reporting

We are reviewing all accounting procedures to determine changes to be implemented. We have implemented changes with our cash receipts, journal entries, wire transfers and bank reconciliations.

View Audit 323734

Finding 501666 (2023-001)

None 2023

Nebraska Health Information Initiative, Inc.

NE

Reporting

2023-001: Finding: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed, and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier or 30 calendar days after receipt of the aud...

2023-001: Finding: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed, and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier or 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been September 30, 2024, for the Organization’s reporting for the year ended December 31, 2023. Corrective Actions Taken or Planned: Management submitted the Organization’s December 31, 2023, Single Audit package to the FAC on October 2, 2024.

View Audit 323715

Finding 501664 (2023-004)

Significant Deficiency 2023

Lutheran Child and Family Services of Illinois

IL

Questioned Costs Reporting § 200.512

Corrective Actions Planned or Taken With the staffing turnover in key personnel at both LCFS and RSM, the audit was delayed. We have now hired qualified staff and plans to have timely audits in the future. Responsible individual: Mr. Dhiren Shah, CFO (Phone number – 630.248.1181)

View Audit 323714

Finding 501662 (2023-002)

Material Weakness 2023

Lutheran Child and Family Services of Illinois

IL

Questioned Costs Special Tests & Provisions Reporting § 200.303

Corrective Actions Planned or Taken We have instituted a new process to perform rent reasonableness review of all rental units as required and records retained. Completed June 30, 2024. Responsible individual: Valerie Tawrel (Phone number – 331.280.2245)

View Audit 323714 Questioned Costs: $1

Finding 501661 (2023-002)

Significant Deficiency 2023

City of Socorro, Texas

TX

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303

Management’s view: Management agrees with auditor recommendation. Proposed corrective action: The finance department will reconcile federal grants on a monthly basis. The finance department will generate monthly ARPA expenditure reports from the general ledger that will be reconciled with ARPA recon...

Management’s view: Management agrees with auditor recommendation. Proposed corrective action: The finance department will reconcile federal grants on a monthly basis. The finance department will generate monthly ARPA expenditure reports from the general ledger that will be reconciled with ARPA reconciliation prepared internally by the grants department. Duplicate expenses reported in Annual SLFR Compliance Report will be corrected in next required Annual Report (March 2025). Anticipated correction date: March 2025 Responsible official: Alejandra Valadez, Grants Coordinator

View Audit 323710

Finding 501660 (2023-001)

None 2023

Westward Development, Inc. 084-Eh099

MO

Questioned Costs Reporting § 200.512

Management concurs with the auditor's finding and will implement the recommended corrective action plan. Person Responsible: Property Manager and Management Agent. Date of Implementation: October 2023

View Audit 323708

Finding 501648 (2023-003)

None 2023

Town of North Haven, Connecticut

CT

Questioned Costs Reporting

The Town will implement procedures to ensure reports are based upon the Town’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines. The implementation process for the finding noted above will be monitored by the Town’s Director of Administration/Procurement Richar...

The Town will implement procedures to ensure reports are based upon the Town’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines. The implementation process for the finding noted above will be monitored by the Town’s Director of Administration/Procurement Richard Monico.

View Audit 323682

Finding 501593 (2023-002)

Significant Deficiency 2023

New Reach, Inc.

CT

Questioned Costs Reporting Significant Deficiency

Finding No. 2023-002: Compliance Reporting Description of Finding: The audit and reporting package were not submitted by the due date March 31, 2024. The Organization submitted periodic reports that did not reconcile to the accounting records and were not submitted by the due date. Statement of Conc...

Finding No. 2023-002: Compliance Reporting Description of Finding: The audit and reporting package were not submitted by the due date March 31, 2024. The Organization submitted periodic reports that did not reconcile to the accounting records and were not submitted by the due date. Statement of Concurrence or Nonconcurrence: The organization agrees with this finding. Corrective Action: In August 2024 the Organization engaged the services of an outside consultant who is a practicing CPA with extensive experience auditing not-for profit organizations. The consultant is in the process of reviewing internal controls, policies and related procedures to implement best practices that ensure the books and records are closed timely and accurately. Name of Contact Person: Kellyann Day Chief Executive Officer, (203) 492-4866, kday@newreach.org Projected Completion Date: The project is anticipated to be completed during 2024.

View Audit 323671

Finding 501576 (2023-001)

Material Weakness 2023

New Reach, Inc.

CT

Internal Control / Segregation of Duties Questioned Costs Material Weakness

Finding No. 2023-001: Financial Reporting Description of Finding: In fiscal year 2023, the Organization's accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial infonnation. The books and records were not ...

Finding No. 2023-001: Financial Reporting Description of Finding: In fiscal year 2023, the Organization's accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial infonnation. The books and records were not closed and finalized timely. Numerous adjustments to the trial balances were made, necessitating revisions to account reconciliations, and grant schedules. Statement of Concurrence or Nonconcurrence: The organization agrees with this finding. Corrective Action: In August 2024 the Organization engaged the services of an outside consultant who is a practicing CPA with extensive experience auditing not-for profit organizations. The consultant is in the process of reviewing internal controls, policies and related procedures to implement best practices that ensure the books and records are closed timely and accurately. Name of Contact Person: Kellyann Day Chief Executive Officer, (203) 492-4866, kday@newreach.org Projected Completion Date: The project is anticipated to be completed during 2024.

View Audit 323671

Finding 501559 (2023-002)

Significant Deficiency 2023

Mexico Water District

ME

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

Mexico Water District does not agree with this finding. In response to the three projects on which these findings are based, the loan amounts, contractor bids, and the interim financing bank were voted on by the Mexico Water District Board of Trustees. All Pay Request Applications and invoices from ...

Mexico Water District does not agree with this finding. In response to the three projects on which these findings are based, the loan amounts, contractor bids, and the interim financing bank were voted on by the Mexico Water District Board of Trustees. All Pay Request Applications and invoices from the district and any contractors are gone over by the engineer at Dirigo Engineering and U.S.D.A., then brought to a monthly pay requisition meeting for discussion and signed off on by the engineer, U.S.D.A., and the Mexico Water District Superintendent for payment approval. Each Pay Requisition is emailed to the Mexico Water District Administrator and forwarded to the interim financing bank. Only the exact amount for this requisition is forwarded into the project account for disbursement of the exact amounts stated in the pre-approved Pay Requisition. Therefore, we feel that the process in place is sufficient. Also, it would be impractical to implement any further procedures due to limited staffing.

View Audit 323608

Finding 501557 (2023-003)

Significant Deficiency 2023

Adams County, Wisconsin

WI

Reporting Internal Control / Segregation of Duties Significant Deficiency

SLFRF Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: CLA recommends the County develop and implement a process to require review and approval of all required reports prior to the submission of the report to the federal government to help ...

SLFRF Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: CLA recommends the County develop and implement a process to require review and approval of all required reports prior to the submission of the report to the federal government to help ensure that the data reported are accurate and complete. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has reviewed this finding and will implement a more formal process for reviewing and approving of annual filings related to State and Local Fiscal Recovery Funds. Name(s) of the contact person(s) responsible for corrective action: Kyle Patterson Planned completion date for corrective action plan: 12/31/2024

View Audit 323607

Finding 501548 (2023-003)

Material Weakness 2023

City of Avon Park

FL

Reporting

Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: We recommend the City designate a responsible and qualified grant manager, establish internal controls for reporting, and file required reports in a timely and accurate manner. Explanation of disagreement with audit findin...

Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: We recommend the City designate a responsible and qualified grant manager, establish internal controls for reporting, and file required reports in a timely and accurate manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City is in the process of establishing interal controls for reporting and will review file all future required reports in a timely and accurate manner. All reports have been prepared, reviewed and sent to FAA. Name(s) of the contact person(s) responsible for corrective action: Melody Sauerhafer Planned completion date for corrective action plan: 09/30/2024

View Audit 323605

Finding 501547 (2023-002)

Material Weakness 2023

City of Avon Park

FL

Reporting Material Weakness

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend the City designate a responsible and qualified grant manager, establish internal controls for reporting, and file required reports in a timely and accurate manner. Explanation of disagree...

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend the City designate a responsible and qualified grant manager, establish internal controls for reporting, and file required reports in a timely and accurate manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Coronavius State and Local Fiscal Recovery Funds have all been depleted. The City is in the process of establishing interal controls for reporting and will review and file all future required reports in a timely and accurate manner. Name(s) of the contact person(s) responsible for corrective action: Melody Sauerhafer Planned completion date for corrective action plan: 09/30/2024.

View Audit 323605

Finding 501540 (2022-001)

Significant Deficiency 2023

Neighborhood Legal Services of Los Angeles County

CA

Reporting

July 29, 2024 The State Bar of California Office of Access and Inclusion 845 S. Figueroa Street Los Angeles, CA 90017 Neighborhood Legal Services of Los Angeles County (NLSLA) respectfully submits the following corrective action plan for the years ended December 31, 2022 and December 31, 2023 a...

July 29, 2024 The State Bar of California Office of Access and Inclusion 845 S. Figueroa Street Los Angeles, CA 90017 Neighborhood Legal Services of Los Angeles County (NLSLA) respectfully submits the following corrective action plan for the years ended December 31, 2022 and December 31, 2023 as a result of the Office of Access and Inclusion of the State Bar of California desk review of the Homelessness Prevention (HP) 3 Grants. Harrington Group Certified Public Accountants, LLP 2698 Mataro Street Pasadena, CA 91107 Audit period: January 1, 2022 – December 31, 2022; and January 1, 2023 – December 31, 2023 The findings from the 2022 and 2023 Schedule of Findings and Questioned Costs are discussed below. FINDING—FEDERAL AWARD PROGRAMS AUDITS Finding 2022-001 – Schedule of Expenditures of Federal Awards Reconciliation U.S Department of the Treasury Coronavirus State and Local Fiscal Recovery Funds—Assistance Listing No. 21.027 Significant Deficiency: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate and incomplete for the fiscal years-ended December 31, 2022 and 2023 as it did not include all programs that were federally funded. The original funding for the programs identified were not initially federally based. However, during COVID-19, the renewal of the programs continued through federal funding that were omitted from the SEFA reconciliation. Corrective Action: Under the direction of the Chief Financial Officer and as a new member of the fiscal team, the Director of Grants Management and Compliance will conduct a thorough review of all contracts, including renewal contracts, to confirm the funding source, whether NLSLA is the lead agency or a passthrough agency. If the renewal funding source is federally based, NLSLA will request a Notice of Federal Award to ensure proper inclusion in the annual SEFA and related Single Audit report. Under the direction of the Chief Financial Officer, the Controller will prepare the annual SEFA reconciliation to include all identified federally funded grants based on the contract agreements and provided Notice of Federal Awards. Person Responsible for Corrective Action: Chief Financial Officer Anticipated Completion Date for Corrective Action: The Corrective Action has been immediately implemented. If there are questions regarding this corrective action plan, please contact Lynne Hiortdahl, Chief Financial Officer, at (818) 291-1763 or LynneHiortdahl@nlsla.org. Sincerely, Lynne Hiortdahl Chief Financial Officer Recommendation: Implement procedures to designate management members responsible for the completion and accuracy of the SEFA. All government grants and contracts should be thoroughly reviewed to determine the funding source. Those identified as federal should be included in the SEFA. Neighborhood Legal Services of Los Angeles County | www.nlsla.org | Toll-Free Telephone: (800) 433-6251

View Audit 323595

Finding 501538 (2023-002)

Significant Deficiency 2023

Housing Authority of Sunnyside, Washington

WA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Views of responsible officials and planned corrective action: Management agrees with the finding and will implement the aforementioned recommendations. Ketha Kimbrough, Executive Director, will be responsible to implement this corrective action by December 31, 2024.

View Audit 323592

Finding 501506 (2023-003)

Significant Deficiency 2023

Family Christian Health Center

IL

Reporting

Finding: 2023‐003: Single Audit Reporting (Repeat 2022-004) The organization has hired a Controller with prior FQHC experience who is working diligently to resolve audit delays. The organization is now on target with completing audits before the 9 – month deadline after its fiscal year close. Re...

Finding: 2023‐003: Single Audit Reporting (Repeat 2022-004) The organization has hired a Controller with prior FQHC experience who is working diligently to resolve audit delays. The organization is now on target with completing audits before the 9 – month deadline after its fiscal year close. Responsible party: Controller Completion date: since July 2024

View Audit 323571

Corrective Action Plans

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