Corrective Action Plans

Finding 401251 (2023-003)

Significant Deficiency 2023

DC

Subrecipient Monitoring Reporting § 200.303

2023-003 – Internal Control over Compliance and Compliance with Reporting Contact Name: Charlie Feeney Position: Chief Financial Officer Telephone Number: (202) 796 2496 Corrective Action Plan – Management will continue to work with Federal agencies to resolve any grants that a FAIN was not i...

2023-003 – Internal Control over Compliance and Compliance with Reporting Contact Name: Charlie Feeney Position: Chief Financial Officer Telephone Number: (202) 796 2496 Corrective Action Plan – Management will continue to work with Federal agencies to resolve any grants that a FAIN was not issued. Estimated Completion – September 30, 2024

View Audit 309269

Finding 401237 (2023-001)

Material Weakness 2023

Allegheny County Industrial Development Authority

PA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

May 31, 2024 Finding 2023-001: Allowable Costs/Cost Principles, Reporting, and Special Tests and Provisions Industrial Development Authority Corrective Action Plan: To ensure financial statements, Federal tax returns, Personal Financial Statements, and insurance renewals are received annually the in...

May 31, 2024 Finding 2023-001: Allowable Costs/Cost Principles, Reporting, and Special Tests and Provisions Industrial Development Authority Corrective Action Plan: To ensure financial statements, Federal tax returns, Personal Financial Statements, and insurance renewals are received annually the invoice for December will include a reminder, with appropriate due dates, to the borrower. Additionally, in January a separate letter will be sent to each borrower requesting the updated information. Finally, a member of the Business Development staff will be responsible for calling any borrower that fails to comply and request the information. A member of the Business Development staff will perform an annual site visit to each borrower. The individual responsible for filing the ED-209 reports is no longer employed at Allegheny County Economic Development. To ensure the reports are prepared in a correct manner and submitted in a timely manner a member of the Business Development staff will be trained on how to complete and submit the report. In 2024 a reviewing routing procedure was initiated where the reports were circulated for review by the Assistant Director, Operations, Sr. Finance Manager, and Deputy Director review the reports prior to submission. To ensure the reports are submitted timely staff will be required to circulate the report for review at least two weeks prior to the deadline. Additionally, a member of the Fiscal staff will be responsible for reconciling the ED-209 reports with the Authority's financial records and balances. Finally, a checklist for each loan will be provided to each staff member to ensure that all documents are received and kept in the appropriate file. For all new loans a Manager will be responsible for reviewing each file prior to and at closing to ensure that all documents have been reviewed.

View Audit 309227

Finding 401231 (2023-002)

Material Weakness 2023

Community Counseling Solutions

OR

Material Weakness Reporting Internal Control / Segregation of Duties

Corrective Action Taken: The entity understands the importance of timely maintenance of the general ledger and has taken steps to document procedures, cross train the accounting team, and hire additional employees to assist with processing transactions.

View Audit 309220

Finding 401209 (2023-001)

Material Weakness 2023

Community Counseling Solutions

OR

Material Weakness Reporting Internal Control / Segregation of Duties

Corrective Action Taken: The entity understands the importance of timely maintenance of the general ledger and has taken steps to document procedures, cross train the accounting team, and hire additional employees to assist with processing transactions.

View Audit 309220

Finding 401205 (2023-003)

None 2023

The University of Alabama

AL

Student Financial Aid Eligibility Period of Performance

Finding 2023-003 – Reporting Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: 84.268 - Federal Direct Loan Program Award Year: Fiscal year 2023 Management concurs with the auditors’ finding. The academic year end date was reported i...

Finding 2023-003 – Reporting Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: 84.268 - Federal Direct Loan Program Award Year: Fiscal year 2023 Management concurs with the auditors’ finding. The academic year end date was reported incorrectly for Direct Loan borrowers enrolled in Law School. All affected records have been identified and were limited to students seeking professional degrees. All incorrectly reported dates have been corrected in the COD system as of June 13, 2024. Though the University had procedures in place to monitor the correctness of information submitted to the COD system, this error in one of our smallest student groups was overlooked during our office’s transition back to normal operations from COVID-19 procedures. To prevent a recurrence of this error, a separate review process will be added to our office workflow to annually ensure the accuracy of academic dates entered into the Banner student information system. Ronald Price, Associate Director, Student Financial Aid, Fiscal Operations and Loans of the University of Alabama (ronald.price@ua.edu), is responsible for implementing the corrective action planned. The University expects to complete this corrective action plan by July 31, 2024.

View Audit 309212

Finding 401201 (2023-002)

None 2023

The University of Alabama

AL

Student Financial Aid Reporting Eligibility

Finding 2023-002 – Timeliness of Enrollment Reporting Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: 84.268 - Federal Direct Loan Program Award Year: Fiscal year 2023 Management concurs with the auditors’ finding. The University be...

Finding 2023-002 – Timeliness of Enrollment Reporting Cluster: Student Financial Assistance Federal Agency: Department of Education Assistance Listing Title and Number: 84.268 - Federal Direct Loan Program Award Year: Fiscal year 2023 Management concurs with the auditors’ finding. The University began discussions with the National Student Clearinghouse (“Clearinghouse”) in February 2024 concerning graduation reporting, and changes have been made to the process of reporting student graduations. Per the recommendation of the Clearinghouse, a “Graduates Only” file will now be reported by the University in addition to the Clearinghouse’s “Degree Verify” files. Management has verified with the Clearinghouse that this change will eliminate the occurrence of records not being properly applied and provides easier identification and resolution of any errors. This new method of reporting was implemented on June 10, 2024, with the reporting of Spring 2024 graduates. For the remaining status change issues, management has collaborated with the Clearinghouse on the University’s schedule of future enrollment reporting submissions to prevent any further timing issues with NSLDS reporting. Daniel Strickland, Associate University Registrar (daniel@ua.edu) completed this corrective action plan on June 10, 2024.

View Audit 309212

Finding 401099 (2023-003)

Material Weakness 2023

Seattle Indian Health Board

WA

Reporting § 200.303

Planned Corrective Action: To address a gap identified internally by the Health Board, a new, comprehensive reconciliation and reporting process has been established. This gap was recognized when new finance department leadership assumed their positions prior to audit fieldwork, leading to the devel...

Planned Corrective Action: To address a gap identified internally by the Health Board, a new, comprehensive reconciliation and reporting process has been established. This gap was recognized when new finance department leadership assumed their positions prior to audit fieldwork, leading to the development and implementation of immediate corrective actions. Management at the Health Board has implemented a robust internal control process that includes reconciliation in two phases, which was developed in collaboration with our grants team. This documented process ensures thorough reconciliation and robust internal controls. It enhances the accuracy and timeliness of our financial reporting, particularly for FFR SF-425 submissions, thereby strengthening our overall financial management practices. The following outlines the detailed steps of this process, divided into two critical phases: Phase I: Revenue, Expenses, and Cash Reconciliation 1. Reconciliation by FP&A Analyst: Ensures that the figures and documents entered in Sage Intacct align with the Payment Management System (PMS) regarding authorized grant amounts and drawdown amounts at each month-end close. 2. Grant Receivable Invoices: Recorded in Sage Intacct as part of the month-end close process. A billing or AR accountant collects the expenses and enters corresponding revenue amounts, which the system uses to generate invoices. 3. Notification of Drawdown: The FP&A Analyst notifies the Director of FP&A and the Account Manager via email about the drawdown and the corresponding invoice amount. 4. Verification and Processing: The Director of FP&A verifies the amount and processes the drawdown from PMS to the bank. 5. Monthly CFO Report: The CFO receives a monthly status report. Phase II: FFR Reporting 1. Weekly PMS Review: Every Monday, the PMS is reviewed to identify any projects pending or expired for quarterly, annual, and final report periods. 2. Preparation of Revenue Reports: The billing or AR accountant prepares the direct and indirect revenue based on expense amounts. 3. Submission for Approval: The prepared revenue reports are submitted in the PMS for approval by the Director of FP&A. 4. Final Submission: After the DFPA's approval and final submission in the PMS, the information appears in the Grant Solution system for further approval by the program and grants team. 5. PMS Report: Receive an approval or rejection report from the PMS. Name of Responsible Party: Zecharias Mesgane, CMA, Director of FP&A Anticipated Completion Date: September 30, 2024

View Audit 309158

Finding 401097 (2023-004)

None 2023

Milford Housing Authority

NE

Internal Control / Segregation of Duties Special Tests & Provisions Reporting

Noncompliance and Internal Controls over Compliance for Special Tests and Provisions: Corrective Action Planned: The Milford Housing Authority will evaluate its system of internal control over special tests and provisions to determine how the Authority can better monitor and comply with reserve re...

Noncompliance and Internal Controls over Compliance for Special Tests and Provisions: Corrective Action Planned: The Milford Housing Authority will evaluate its system of internal control over special tests and provisions to determine how the Authority can better monitor and comply with reserve requirements of its award agreement. Anticipated Completion Date: December 31, 2023. Responsible: Management and Board of Commissioners.

View Audit 309124

Finding 400985 (2023-001)

None 2023

Feeding Pennsylvania

PA

Procurement, Suspension & Debarment Reporting § 200.512

View of Responsible Official: During the year following June 30, 2022, Feeding Pennsylvania experienced temporary staffing capacity issues that delayed our ability to timely prepare for and complete the relevant audit. Feeding Pennsylvania has since resolved these capacity issues through the hiring ...

View of Responsible Official: During the year following June 30, 2022, Feeding Pennsylvania experienced temporary staffing capacity issues that delayed our ability to timely prepare for and complete the relevant audit. Feeding Pennsylvania has since resolved these capacity issues through the hiring of a new CEO and the addition of experienced accounting personnel to support the CFO in strengthening internal controls and enhancing accounting and audit preparation processes.

View Audit 309048

Finding 400984 (2023-002)

Material Weakness 2023

Elko County, Nevada

NV

Subrecipient Monitoring Material Weakness Reporting

Finding Number 2023-002 Federal Award Agency: U.S. Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds CFDA #: 21.027 Finding Summary: During the performance of the audit, it was noted the County did not correctly report quarterly expenditures for amounts related t...

Finding Number 2023-002 Federal Award Agency: U.S. Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds CFDA #: 21.027 Finding Summary: During the performance of the audit, it was noted the County did not correctly report quarterly expenditures for amounts related to items reported under loss of revenue for each quarter in the fiscal year. Responsible Individuals: Susan Paprocki, Elko County Comptroller Corrective Action Plan: Management will closely review the Project and Expenditure Report User Guide to ensure future reports are in compliance and are properly reviewed prior to submission. Anticipated Completion Date: 6/30/2024

View Audit 309046

Finding 400975 (2023-004)

Significant Deficiency 2023

B'nai B'rith Women Senior Citizen Housing

TX

HUD Housing Programs Reporting Internal Control / Segregation of Duties § 200.512

We will follow the HUD filing requirements of the regulatory agreement going forward. The financial statements for the year ended April 30, 2023 will be submitted electronically to HUD no later than June 30, 2024.

View Audit 309038

Finding 400970 (2023-001)

Significant Deficiency 2023

B'nai B'rith Women Senior Citizen Housing

TX

Internal Control / Segregation of Duties Reporting Significant Deficiency

We have recorded all adjusting entries to correct misstatements. We will implement measures to ensure all supporting schedules and documents are reconciled to the underlying general ledger accounts consistently and timely going forward.

View Audit 309038

Finding 400948 (2023-007)

Significant Deficiency 2023

Housing Authority of the City of Dodge City

KS

HUD Housing Programs Reporting Internal Control / Segregation of Duties

2023-007. SEMAP Supporting Documentation Corrective action planned: QC on all indicators is now being completed as required. Contact person: Matt Brady, Executive Director. Anticipated completion date: September 30, 2024

View Audit 309004

Finding 400947 (2023-006)

Significant Deficiency 2023

Housing Authority of the City of Dodge City

KS

HUD Housing Programs Reporting Internal Control / Segregation of Duties

2023-006. Significant Audit Adjustments Corrective action planned: I have spoken with Lindsey and Company and will better communicate. Contact person: Matt Brady, Executive Director. Anticipated completion date: September 30, 2024

View Audit 309004

Finding 400925 (2023-001)

Significant Deficiency 2023

Washington County Memorial Hospital

MO

Reporting Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Health and Human Services Washington County Memorial Hospital (“Hospital”) respectfully submits the following corrective action plan for the year ended August 31, 2023. Audit period: September 1, 2022 – August 31, 2023 The findings from the schedule of findings and questioned cos...

U.S. Department of Health and Human Services Washington County Memorial Hospital (“Hospital”) respectfully submits the following corrective action plan for the year ended August 31, 2023. Audit period: September 1, 2022 – August 31, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS— FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL PROGRAMS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023 – 001 COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Action taken in response to finding: The Hospital will ensure that they use the appropriate method of reporting lost revenue calculations in the future reporting periods. Name of the contact person responsible for corrective action: Debra Pratt, CFO. Planned completion date for corrective action plan: September 1, 2024 If the Department of Health and Human Services has questions regarding this plan, please call Debra Pratt, CFO at (573) 438 5451 Ext 771.

View Audit 308970

Finding 400921 (2023-003)

Material Weakness 2023

Lyons Fire District

NY

Internal Control / Segregation of Duties Reporting

Segregation of Duties Auditors’ Recommendation: The Fire District should continue to obtain involvement from the Board of Fire Commissioners in reviewing monthly financial reports and approving expenditures. In addition, the Fire District should consider having a Board member prepare or review bank ...

Segregation of Duties Auditors’ Recommendation: The Fire District should continue to obtain involvement from the Board of Fire Commissioners in reviewing monthly financial reports and approving expenditures. In addition, the Fire District should consider having a Board member prepare or review bank reconciliations for each of its bank accounts. Fire District Response: Meghan Nagel, Treasurer, and Brian Engels, Board chairman, understand the importance of having strong segregation of duties and will attempt to separate certain responsibilities as outline above for the year ending December 31, 2024, but does prove difficult in a small district with minimal employees. The Fire District will continue to have the Board review monthly reports and approve expenditures. Further, the Fire District will continue to print the operating account reconciliation and will have that reviewed by a board member. The Fire District will start printing the reconciliation for all other accounts for them to be reviewed by a board member, as well continuing to print each bank statement to be reviewed.

View Audit 308952

Finding 400882 (2023-001)

Significant Deficiency 2023

City of Brighton

CO

Subrecipient Monitoring Reporting Significant Deficiency § 200.301

The City agrees with the finding. The City will improve internal controls over the Performance and Expenditure report review process and ensure this review addresses all aspects of the reports and is completed prior to submission. Corrective action was taken in spring of 2024 when the issue was iden...

The City agrees with the finding. The City will improve internal controls over the Performance and Expenditure report review process and ensure this review addresses all aspects of the reports and is completed prior to submission. Corrective action was taken in spring of 2024 when the issue was identified during the 2023 audit. Responsible Official: Catrina Asher, Finance Director Planned completion date for corrective action plan: March 31, 2024.

View Audit 308914

Finding 400881 (2023-001)

Material Weakness 2023

Ottawa Elementary School District 141

IL

Subrecipient Monitoring Material Weakness Reporting

Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management wi...

Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will review, approve, and take responsibility for the financial statements.

View Audit 308909

Finding 400876 (2023-001)

Material Weakness 2023

Sustainable Northwest

OR

Reporting Cash Management Material Weakness

Finding # 2023-001 Material Weakness over Preparation of Schedule of Federal Expenditures (SEFA) The Organization did not identify all federal expenditures and significant adjustments were required to the SEFA prepared by management. Corrective Action: The Organization agrees with and independent...

Finding # 2023-001 Material Weakness over Preparation of Schedule of Federal Expenditures (SEFA) The Organization did not identify all federal expenditures and significant adjustments were required to the SEFA prepared by management. Corrective Action: The Organization agrees with and independently identified this issue and proactively implemented a new payroll process as of January 2024 in order to address this issue. This will ensure all expenses are tracked in one system for all purposes. In addition the Organization created a new grant tracking field in the chart of accounts which tracks the Assistance Listing numbers of all grants, allowing for the automated creation of the SEFA, as well as providing an internal control to ensure that revenue recognition policies and relevant federal guidelines are correctly applied to all funding sources. Anticipated Completion Date: January 2024

View Audit 308903

Finding 400862 (2023-001)

None 2023

Liberty Resources, Inc.

PA

Reporting

Name of the contact person responsible for corrective action: Glenn Seagraves, CFO Corrective Action Plan: The delay in filing was the result of significant staff turnover in Liberty Resources Inc.’s finance department producing the Organization's financial statements and the limited availability ...

Name of the contact person responsible for corrective action: Glenn Seagraves, CFO Corrective Action Plan: The delay in filing was the result of significant staff turnover in Liberty Resources Inc.’s finance department producing the Organization's financial statements and the limited availability of other resources to assist in the preparation of the financial statements. The Organization has developed and implemented a staffing plan that has adjusted the responsibilities of existing staff and has also hired new additional staff since the end of the June 30, 2023 fiscal year. Anticipated completion date: The plan has been implemented and will continue to be monitored to ensure the Organization’s ability to complete the Single Audit financial statements in a timely manner and that the data collection form can be submitted in compliance with the Single Audit requirements.

View Audit 308891

Finding 400847 (2023-003)

Significant Deficiency 2023

Louisiana Delta Service Corps

LA

Special Tests & Provisions Subrecipient Monitoring Eligibility

2023-003 Compliance of Special Tests and Provisions – National Service Criminal History Checks: Management Response: Management will ensure an individual who does not perform the adjudication will review and document whether information was entered correctly and whether the adjudications are proper ...

2023-003 Compliance of Special Tests and Provisions – National Service Criminal History Checks: Management Response: Management will ensure an individual who does not perform the adjudication will review and document whether information was entered correctly and whether the adjudications are proper and documented prior to a member’s start date. Responsible Person: Lisa Moore, Executive Director Anticipated Remediation Date: Fiscal year ending August 31, 2024

View Audit 308865

Finding 400846 (2023-002)

Significant Deficiency 2023

Louisiana Delta Service Corps

LA

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.404

2023-002 Approval of Living Allowance Payments: Management Response: Management will include others on correspondence regarding approval of payroll, which will help detect when an approval of payroll is not made timely. If payroll is not approved before paid, then Management will perform a documente...

2023-002 Approval of Living Allowance Payments: Management Response: Management will include others on correspondence regarding approval of payroll, which will help detect when an approval of payroll is not made timely. If payroll is not approved before paid, then Management will perform a documented review to ensure payroll payments are proper. Management will also develop a policy to stop living allowance payments timely when a member will not meet their service hour obligation. Responsible Person: Lisa Moore, Executive Director Anticipated Remediation Date: Fiscal year ending August 31, 2024

View Audit 308865

Finding 400845 (2023-001)

Material Weakness 2023

Louisiana Delta Service Corps

LA

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

2023-001 Segregation of Duties: Management Response: Due to the size of LDSC’s administrative staff, complete segregation of duties is not economically feasible. However, during the 2023 fiscal year, LDSC created a financial policies handbook that outlines controls and responsibilities in the financ...

2023-001 Segregation of Duties: Management Response: Due to the size of LDSC’s administrative staff, complete segregation of duties is not economically feasible. However, during the 2023 fiscal year, LDSC created a financial policies handbook that outlines controls and responsibilities in the financial reporting cycle. We will ensure the areas recommended above are added to our current policy to the extent it is economically feasible. Responsible Person: Lisa Moore, Executive Director Anticipated Remediation Date: Fiscal year ending August 31, 2024

View Audit 308865

Finding 400843 (2023-033)

Significant Deficiency 2023

City of Grand Prairie Texas

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties

Planned Corrective Action: ARPA Grant Funds are now being approved by the Controller before submitting to the Treasury Website. Responsible officials: Luis Barrera, Controller, will be responsible for approvals before submitting the expenditures Planned completion date: The approval process was impl...

Planned Corrective Action: ARPA Grant Funds are now being approved by the Controller before submitting to the Treasury Website. Responsible officials: Luis Barrera, Controller, will be responsible for approvals before submitting the expenditures Planned completion date: The approval process was implemented on October 31, 2023

View Audit 308851

Finding 400841 (2023-002)

Material Weakness 2023

Housing and Redevelopment Authority of Owatonna

MN

Internal Control / Segregation of Duties Eligibility Material Weakness

Finding: 2023-002 Lack of Proper Review – Eligibility, Reporting, and Special Provisions Federal agency: U.S. Department of Housing and Urban Development Federal program Title: Housing Choice Voucher Program Assistance Listing Number: 14.871 and 14.879 Federal Award Identification Number and Year: ...

Finding: 2023-002 Lack of Proper Review – Eligibility, Reporting, and Special Provisions Federal agency: U.S. Department of Housing and Urban Development Federal program Title: Housing Choice Voucher Program Assistance Listing Number: 14.871 and 14.879 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: December 31, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance Recommendation: We recommend the HRA implement controls over all areas of the federal program so that controls are in place and working. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The HRA will assess the controls over the federal program and make changes as deemed necessary. Name of the Contact Person Responsible for Corrective Action Plan: Rhonda Moen, Finance Manager Planned Completion Date for Corrective Action Plan: December 31, 2024.

View Audit 308850

Corrective Action Plans

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