Corrective Action Plans

Finding 393695 (2023-003)

Material Weakness 2023

New London Homeless Hospitality Center, Inc.

CT

Allowable Costs / Cost Principles Cash Management Reporting

Finding 2023-003 REPORTING ALLOWABLE/ALLOCABLE COSTS We have made progress in allocating allowable costs to specific contracts in our accounting system. Last year we implemented a detailed customer/job tracking capacity in QuickBooks and have created a coding system to match all income, payroll cost...

Finding 2023-003 REPORTING ALLOWABLE/ALLOCABLE COSTS We have made progress in allocating allowable costs to specific contracts in our accounting system. Last year we implemented a detailed customer/job tracking capacity in QuickBooks and have created a coding system to match all income, payroll costs and most other types of spending to specific customer/jobs. As the audit indicated, however, we continue to face challenges in properly assigning some shared costs (such as fringe benefits and utilities in shared facilities) to specific contracts in our accounting system. Costs were incurred and supported the operation of the contracts reviewed but we recognize that we need further improvement in how we allocate these costs to individual contracts in our accounting records. We will modify our financial procedures to document our allocation approach for fringe benefits and shared cost. We will also and put new controls in place to monitor cost allocation by contract (where required) on a quarterly basis. All improvements in accounting by customer/job will be implemented for the full fiscal year ended June 30, 2024. Finding 2023-

View Audit 303835

Finding 393646 (2023-002)

Material Weakness 2023

Ray County Memorial Hospital

MO

Material Weakness Reporting Significant Deficiency

2023-002 Provider Relief Fund Reporting of Lost Revenue Corrective action planned: Reporting schedule will be corrected as indicated to ensure lost revenue calculation is correct. Anticipated completion date: June 30, 2024 Contact person responsible for corrective action: David Usher, Chief Financi...

2023-002 Provider Relief Fund Reporting of Lost Revenue Corrective action planned: Reporting schedule will be corrected as indicated to ensure lost revenue calculation is correct. Anticipated completion date: June 30, 2024 Contact person responsible for corrective action: David Usher, Chief Financial Officer

View Audit 303788

Finding 393578 (2023-002)

Significant Deficiency 2023

Global Communities

MD

Allowable Costs / Cost Principles Reporting § 200.430

Views of Responsible Officials: Management is committed to having a strong internal control structure that supports compliance with both internal and external policies and procedures. A system for continuous monitoring of the salary allocation process in the Ukraine field office will be implemented ...

Views of Responsible Officials: Management is committed to having a strong internal control structure that supports compliance with both internal and external policies and procedures. A system for continuous monitoring of the salary allocation process in the Ukraine field office will be implemented after additional training is provided. We will provide ongoing support and guidance to staff as they implement the newly acquired ERP system. Management will also conduct periodic evaluations to assess the impact of the training program on internal controls surrounding the salary allocation process.

View Audit 303769

Finding 393555 (2023-002)

Significant Deficiency 2023

Good Shepherd Housing

OH

Reporting

Management is aware of such market and credit risks and, therefore the Project Sponsor (Good Shepherd Home) is committed to reimburse the Project for any net cumulative realized investment losses that the Project incurs. There is a cumulative net gain through December 31, 2023.

View Audit 303703

Finding 393553 (2023-006)

Significant Deficiency 2023

Scotland County of North Carolina

NC

Eligibility Reporting

Finding: 2023-006 Name of contact person: Corrective action: Proposed completion date: Finding: 2023-007 Name of contact person: Corrective action: Proposed completion date: Corrective Actions for Finding 2023-003, 2023-004, 2023-005, 2023-006 and 2023-007 also apply to the State findings. Shaneall ...

Finding: 2023-006 Name of contact person: Corrective action: Proposed completion date: Finding: 2023-007 Name of contact person: Corrective action: Proposed completion date: Corrective Actions for Finding 2023-003, 2023-004, 2023-005, 2023-006 and 2023-007 also apply to the State findings. Shaneall Kollock, Medicaid Program Manager Adult and Family Medicaid Supervisors will train staff on the importance of entering the correct information, so that the case is processed correctly. Targeted reviews will be completed by both Medicaid Supervisors for 3 months, 2 reviews for each staff member. Section IV - State Award Findings and Question Costs Training was completed on 12/5/2023 for Adult Medicaid and 12/6/2023 for Family & Children's Medicaid. Training logs are availalbe. Targeted reviews began on 12/1/2023 and will end on 2/28/2024 if improvements are noted and no further errors noted. Review logs will document those targeted reviews. Quality Assurance staff will review findngs, recommendations, and make any adjustments needed to 2nd party forms. Training was completed on 12/5/2023 for Adult Medicaid and 12/6/2023 for Family & Children's Medicaid. Training logs are availalbe. Targeted reviews began on 12/1/2023 and will end on 2/28/2024 if improvements are noted and no further errors noted. Review logs will document those targeted reviews. Quality Assurance staff will review findngs, recommendations, and make any adjustments needed to 2nd party forms. Shaneall Kollock, Medicaid Program Manager Adult and Family Medicaid Supervisors will train staff on the importance of entering the correct information, so that the case is processed correctly. Targeted reviews will be completed by both Medicaid Supervisors for 3 months, 2 reviews for each staff member.

View Audit 303698

Finding 393552 (2023-005)

Significant Deficiency 2023

Scotland County of North Carolina

NC

Eligibility Reporting

Finding: 2023-004 Name of contact person: Corrective action: Proposed completion date: Finding: 2023-005 Name of contact person: Corrective action: Proposed completion date: Shaneall Kollock, Medicaid Program Manager Adult and Family Medicaid Supervisors will train staff on the importance of enterin...

Finding: 2023-004 Name of contact person: Corrective action: Proposed completion date: Finding: 2023-005 Name of contact person: Corrective action: Proposed completion date: Shaneall Kollock, Medicaid Program Manager Adult and Family Medicaid Supervisors will train staff on the importance of entering the correct information, so that the case is processed correctly. Targeted reviews will be completed by both Medicaid Supervisors for 3 months, 2 reviews for each staff member. Section III - Federal Award Findings and Question Costs (continued) Shaneall Kollock, Medicaid Program Manager Adult Medicaid Supervisors will train staff on the importance of entering the correct information, so that the case is processed correctly. Targeted reviews will be completed by both Medicaid Supervisors for 3 months, 2 reviews for each staff member. Training was completed on 12/5/2023 for Adult Medicaid and 12/6/2023 for Family & Children's Medicaid. Training logs are availalbe. Targeted reviews began on 12/1/2023 and will end on 2/28/2024 if improvements are noted and no further errors noted. Review logs will document those targeted reviews. Quality Assurance staff will review findngs, recommendations, and make any adjustments needed to 2nd party forms. Training was completed on 12/5/2023 for Adult Medicaid. Training logs are availalbe. Targeted reviews began on 12/1/2023 and will end on 2/28/2024 if improvements are noted and no further errors noted. Review logs will document those targeted reviews. Quality Assurance staff will review findngs, recommendations, and make any adjustments needed to 2nd party forms.

View Audit 303698

Finding 393495 (2023-003)

Material Weakness 2023

City of Elizabeth

NJ

Subrecipient Monitoring Procurement, Suspension & Debarment Reporting

The City recognizes the importance of internal controls and plans to enhance its procedures to ensure Project and Expenditure quarterly reports are prepared in accordance with governing requirements and will update those issues in the first quarter report for 2024. Covid interruptions with related i...

The City recognizes the importance of internal controls and plans to enhance its procedures to ensure Project and Expenditure quarterly reports are prepared in accordance with governing requirements and will update those issues in the first quarter report for 2024. Covid interruptions with related illnesses, early retirements, and hiring difficulties all contributed to a negative impact on productivity.

View Audit 303684

Finding 393492 (2023-006)

Material Weakness 2023

City of Elizabeth

NJ

Cash Management Reporting Internal Control / Segregation of Duties § 200.303

The City recognizes the importance of internal controls and plans to enhance procedures to ensure that the financial reports include amounts that have been incurred and paid and that they are reconciled to the general ledger in compliance with the requirements of the Uniform Guidance. Covid interrup...

The City recognizes the importance of internal controls and plans to enhance procedures to ensure that the financial reports include amounts that have been incurred and paid and that they are reconciled to the general ledger in compliance with the requirements of the Uniform Guidance. Covid interruptions with related illnesses, early retirements, and hiring difficulties all contribute to a negative impact on productivity.

View Audit 303684

Finding 393456 (2023-003)

Material Weakness 2023

City of Cedar Rapids, Iowa

IA

Reporting

Identifying Number: 2023-003 Finding: The City previously recorded FEMA expenditures from Disaster Grants on their SEFA on the cash basis instead of the FEMA requirement of reporting the expenditures when the City has incurred an eligible expenditure and the project had been approved by FEMA. ...

Identifying Number: 2023-003 Finding: The City previously recorded FEMA expenditures from Disaster Grants on their SEFA on the cash basis instead of the FEMA requirement of reporting the expenditures when the City has incurred an eligible expenditure and the project had been approved by FEMA. Corrective action taken: Finance staff adjusted fiscal year 2023 accordingly and will review future Office of Management and Budget Compliance Supplements for the listing of changes each year. Anticipated completion date: June 30, 2024 Contact person: Andy Hoenig, General Accounting Manager

View Audit 303673

Finding 393377 (2023-001)

Significant Deficiency 2023

Mi Residential Community, Inc. 023-11147

MA

HUD Housing Programs Eligibility Reporting

U.S. Department of Housing and Urban Development, passed through the Massachusetts Housing Finance Agency Section 8 Housing Assistance Payments Program – Assistance Listing No. 14.195 Significant Deficiencies 2023-001 Condition: 1) Housing assistance and tenant payments for 2 of the 40 tenant file...

U.S. Department of Housing and Urban Development, passed through the Massachusetts Housing Finance Agency Section 8 Housing Assistance Payments Program – Assistance Listing No. 14.195 Significant Deficiencies 2023-001 Condition: 1) Housing assistance and tenant payments for 2 of the 40 tenant files selected for testing were calculated incorrectly due to errors in the amounts used for income. 2) The asset values for 10 of the 40 tenant files and the interest income for 3 of the 40 tenant files selected for testing were not reported correctly on Form HUD-50059. This had no impact on the housing assistance and tenant payments. 3) There were no sufficient documentation for 2 of the 40 tenant files selected for testing to support the asset values reported on Form HUD-50059. 4) 1 of the 40 tenant files selected for testing was missing an Existing Tenant Search report. 5) The Existing Tenant Search report for 2 of the 40 tenant files selected for testing stated that the tenants may be receiving rental assistance at another housing agency, however there was no evidence to show that the Community had followed up with the tenant and/or the housing agency to avoid a double subsidy. Auditor's Recommendation: We recommend that an internal control procedure be implemented to ensure that all HUD-50059 forms are completed accurately and all required information is obtained and maintained within the tenant files. Action Taken: 1) Management will meet with tenants to properly investigate causation for the finding above. Management will correct the audited annual recertification with the expectation of correcting the income used to tabulate the tenants’ level of rental assistance. For the file where the tenant was overcharged, the tenant will be reimbursed for administrative error. For the file where the rental subsidy was being overcharged, HUD will be reimbursed for the subsidy accordingly. 2) Management will correct all audited annual recertifications with correct asset values and/or interest income. Management will also insert file clarification notes to all files that are edited to ensure transparency and notate that the corrected asset values and/or interest income will not affect the tenants’ level of rental assistance. Management will implement internal control procedures to ensure that all asset and interest income values are reported correctly in the future. 3) Management will meet with tenants to properly investigate causation for the finding above. Management will correct annual recertification reporting and properly document tenant files accordingly. Management will implement internal control procedures to ensure that staff is only accepting proper verifications per the HUD handbook in the future. 4) Management will ensure that the tenant has an Existing Tenant Search report in the file. Management has removed all tenant information that does not correspond to this tenant file. Management will implement internal control procedures to ensure that documents are not being misfiled. 5) Management will meet with tenants to properly investigate causation for the finding above. Management will determine if possible double subsidies exist. Management will follow up with respective PHA or owner if necessary to confirm if the tenant is being assisted at the other location. Management will properly document all contacts made or information obtained to determine if a household is receiving multiple subsidies or not. When the tenants’ multiple subsidies are discussed and resolved, management will ensure that all evidence is included within the tenant file.

View Audit 303633

Finding 393374 (2023-001)

Significant Deficiency 2023

Community Health & Wellness Partners of Logan County

OH

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Federal program and specific federal award U.S. Department of Health and Human Services (HHS) 93.498 Provider Relief Fund and American Rescue Plan Rural Distribution Specific requirement Special Reporting of Provider Relief Funds (PRF) Reporting Portal Condition Under the terms and conditions of t...

Federal program and specific federal award U.S. Department of Health and Human Services (HHS) 93.498 Provider Relief Fund and American Rescue Plan Rural Distribution Specific requirement Special Reporting of Provider Relief Funds (PRF) Reporting Portal Condition Under the terms and conditions of the Provider Relief Funds “option 2” for calculation of lost revenue using budgeted revenue compared to actual revenue, the amounts used for the budget must be based on a board approved budget prior to March 27, 2020, which covers the period of availability. The Organization utilized a budget for the period November 1, 2019, through October 31, 2020 that was board approved prior to March 27, 2020; however, the budget periods of November 1, 2020 through October 31, 2021 and November 1, 2021 through October 31, 2022 were not board approved prior to March 27, 2020. Accordingly, option 3 should have been indicated in the PRF reporting portal. In addition, it was noted that there was not a separate review of the information submitted to the reporting portal. Cause Due to the complexity of the PRF Reporting Requirements, the Organization made an error in selecting option 2 as the reporting method and there was not a second review of the information reported in the PRF reporting portal before submission. Effect or potential effect Option 2 verses Option 3 was selected on PRF reporting portal. Questioned costs None Repeat finding No Recommendation We recommend that management further review terms and conditions of grant reporting requirements and include others within the Organization to provide monitoring and oversight of reporting submissions. Corrective action We agreed with the above comment and will include the involvement of the CEO or a Finance Committee member to review reporting submissions for all grant awards. Due to the unusual nature of the PRF reporting, we believe this issue of noncompliance is isolated. Questions regarding this corrective action plan should be addressed to Tara Bair, President/CEO at (937)599-1411.

View Audit 303631

Finding 393364 (2023-010)

Significant Deficiency 2023

South Carolina State Housing Finance and Development Authority

SC

Questioned Costs HUD Housing Programs Special Tests & Provisions

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Recommendation: We recommend the authority review the equity roll forward of programs to identify and correct errors in the correct reporting period. Explanation of disagreement with audit finding: There is no disagreement with the...

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Recommendation: We recommend the authority review the equity roll forward of programs to identify and correct errors in the correct reporting period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Processes are being updated to include a monthly reconciliation of program equity to be performed by Finance staff in cooperation with Program staff. Finance staff are undergoing substantial training to improve both programmatic understanding and financial systems knowledge. Name(s) of the contact person(s) responsible for corrective action: Ellen Eudy, Deputy Director, Financial Operations and John Morrison, Controller Planned completion date for corrective action plan: Training in progress with reconciliation process to be completed by June 30, 2024.

View Audit 303627 Questioned Costs: $1

Finding 393361 (2023-009)

Significant Deficiency 2023

South Carolina State Housing Finance and Development Authority

SC

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Recommendation: We recommend that the Authority implements controls in order to ensure reporting requirements are met in accordance with applicable grant agreements and regulations. Explanation of disagreement with audit finding: T...

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Recommendation: We recommend that the Authority implements controls in order to ensure reporting requirements are met in accordance with applicable grant agreements and regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Action planned/taken in response to finding: The Director of HCVP Operations and the Director of HCVP Administration will each independently review their portions of the SEMAP certifications that apply to their business units and sign off. Once complete, all SEMAP certifications for the HCVP will be forwarded to the Director of Rental Assistance and Compliance for final review/validation. The Director of Rental Assistance and Compliance will be responsible for directly submitting validated SEMAP data to HUD. Name(s) of the contact person(s) responsible for corrective action: Lenzy Morris, HCVP Director of Operations, Yolanda Dennison, HCVP Director of Administration, and Lisa T. Wilkerson, Director of Rental Assistance and Compliance Planned completion date for corrective action plan: Effective with fiscal year 2024 SEMAP certification.

View Audit 303627

Finding 393354 (2023-006)

Material Weakness 2023

South Carolina State Housing Finance and Development Authority

SC

Material Weakness Period of Performance Reporting § 200.344

COVID-19 Emergency Rental Assistance – Assistance Listing Number 21.023 Recommendation: We recommend the Authority implements an internal control over compliance to evidence the expenses are approved to be charged to the grant. Explanation of disagreement with audit finding: There is no disagreeme...

COVID-19 Emergency Rental Assistance – Assistance Listing Number 21.023 Recommendation: We recommend the Authority implements an internal control over compliance to evidence the expenses are approved to be charged to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Monthly reports are provided for Cost Distribution by Deputy Director of Financial Operations to Deputy Director Programs for review of appropriate charging. Corrections are provided back to Finance and made in the financial system. Name(s) of the contact person(s) responsible for corrective action: Ellen Eudy, Deputy Director, Financial Operations and Marni Holloway, Deputy Director, Programs Planned completion date for corrective action plan: June 30, 2024

View Audit 303627

Finding 393353 (2023-005)

Material Weakness 2023

South Carolina State Housing Finance and Development Authority

SC

Material Weakness Reporting Internal Control / Segregation of Duties

COVID-19 Emergency Rental Assistance – Assistance Listing Number 21.023 Recommendation: We recommend the Authority implements controls to ensure that documentation is maintained to support amounts reported. Review and approval of the amounts reported to Treasury should be documented. Explanation o...

COVID-19 Emergency Rental Assistance – Assistance Listing Number 21.023 Recommendation: We recommend the Authority implements controls to ensure that documentation is maintained to support amounts reported. Review and approval of the amounts reported to Treasury should be documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: SC Housing is in the process of data transfer and will have direct access to review data and provide reports supporting entry in to the Treasury Portal. Name(s) of the contact person(s) responsible for corrective action: Gina Connelly, Emergency Housing Manager (with GuideHouse), Marni Holloway, Deputy Director of Programs Planned completion date for corrective action plan: Implementing and will be ongoing through the sunset dates of each program.

View Audit 303627

Finding 393290 (2023-001)

Significant Deficiency 2023

Arbor Park School District No. 145

IL

Reporting

The District will implement a process to track the submission time of the data collection form and audit package.

View Audit 303591

Finding 393286 (2023-001)

None 2023

B'nai B'rith Iii, Inc.

MA

HUD Housing Programs Subrecipient Monitoring Reporting

a. Finding 2023-1; Section 202 Capital Advance, CFDA 14.157 i. Comments on the Finding a. Management concurs with the finding that the Corporation should ensure the EIVs are run timely up to 120 days prior to the annual recertification date. ii. Planned Corrective Action a. Management has communicat...

a. Finding 2023-1; Section 202 Capital Advance, CFDA 14.157 i. Comments on the Finding a. Management concurs with the finding that the Corporation should ensure the EIVs are run timely up to 120 days prior to the annual recertification date. ii. Planned Corrective Action a. Management has communicated with the staff, the importance of timely EIV reporting. On a going forward basis, management will enhance its monitoring of compliance with this requirement to ensure EIVs are run within an appropriate time frame. iii. Anticipated Completion Date a. Corrective actions have been completed.

View Audit 303580

Finding 393279 (2023-001)

Significant Deficiency 2023

Shenandoah Area Agency on Aging, INC

VA

Reporting Significant Deficiency Internal Control / Segregation of Duties

2023-001: Annual Reporting to VDARS, ALN 93.044 Special Programs for the Aging - Title III, Part B-Grants for Supporting Services and Senior Centers, ALN 93.045 Special Programs for the Aging - Title III, Part Cl - Nutrition Services, ALN 93.053 Nutrition Services Incentive Program, Reporting (Signi...

2023-001: Annual Reporting to VDARS, ALN 93.044 Special Programs for the Aging - Title III, Part B-Grants for Supporting Services and Senior Centers, ALN 93.045 Special Programs for the Aging - Title III, Part Cl - Nutrition Services, ALN 93.053 Nutrition Services Incentive Program, Reporting (Significant Deficiency) Condition: The 13th Aging Monthly Report required by the pass through agency, Virginia Department of Aging and Rehabilitative Services (VDARS) was not submitted timely and contained inaccurate revenue and expendituredata. Criteria: VDARS requires the annual 13th Month Aging Monthly Report to be submitted by November 15th. The report must contain complete and accurate information as a restating of the monthly reporting for the fiscal year. Cause: The 13th Aging Monthly Report was not reconciled to underlying financial records, resulting in unexplained differences between the report and trial balance provided as part of the audit. Additionally, the report was not submitted by November 15, 2023. Effect: The submission of the 13th AMR was not performed timely and included data that did not agree to underlying financial records. This should have been caught during the course of a review process before submission. Therefore, it is considered a significant deficiency of internal controls over compliance. Recommendation: Ensure reporting is submitted timely by the deadline stated by VDARS. Implement a review process for each monthly submission, including documentation of the review. Reconcile the federal, state and local totals reported in the Aging Monthly Report to the underlying financial records as stated in the financial system to ensure accuracy before submission to VDARS. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The AMR report was not filed in a timely manner. Management plans to implement a process to ensure that the AMR report will be submitted by the November 15th deadline.

View Audit 303569

Finding 393278 (2023-002)

Significant Deficiency 2023

Jamestown Regional Medical Center

ND

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Federal Agency Name: Department of Health and Human Services Federal Assistance Listing: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Finding Summary: Expense carryforward was improperly submitted as unused lost revenue in Period 1, which caused the...

Federal Agency Name: Department of Health and Human Services Federal Assistance Listing: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Finding Summary: Expense carryforward was improperly submitted as unused lost revenue in Period 1, which caused the amount to be improperly carried forward to Period 5 from the previous report. Corrective Action Plan: All tracking and reports will be reviewed by someone other than the preparer. The reviewer will sign off by email or by physical signature that they have reviewed and agree with the support. Responsible Individuals: Beverly Fiferlick, CFO Anticipated Completion Date: June 30, 2024

View Audit 303568

Finding 393277 (2023-001)

Material Weakness 2023

River City Education Organization, Inc.

FL

Reporting Internal Control / Segregation of Duties Special Tests & Provisions

Bold City acknowledges that there were certain gaps in the School’s internal controls and financial reporting for the 22-23 fiscal year These gaps were primarily caused by the failure of key employees to follow the School's internal controls and ensure proper recordkeeping. There also appears to hav...

Bold City acknowledges that there were certain gaps in the School’s internal controls and financial reporting for the 22-23 fiscal year These gaps were primarily caused by the failure of key employees to follow the School's internal controls and ensure proper recordkeeping. There also appears to have been insufficient record keeping on the part of an outside contractor that provided back office and financial services to the School. Once Bold City identified this issue, the employee in question resigned from the organization. The contractor in question was also replaced by a new outside. contractor, Building Hope Services, LLC, that took over the School's finances and reporting as of May 1, 2023. Bold City has taken significant measures to strengthen its financial controls and ensure that all financial data is appropriately accumulated and recorded, Since Building Hope began servicing the School in May 2023, there has been appropriate backup maintained for all financial transactions, including for the months of May through June 2023. Bold City has Strengthened transparency and accountability by, among other things. granting bank account view access to more key personnel, adding additional layers of review for financials, moving to an electronic bill pay system, and opening additional bank accounts foreach cost center. Bold City is also working to hire an in-house chief financial officer to oversee the School’s financials and adherence to generally accepted accounting principles. These measurers will ensure greater accountability and an absence of data gaps in future fiscal years.

View Audit 303566

Finding 393276 (2023-001)

Significant Deficiency 2023

Trinity Services, Inc.

IL

Questioned Costs Allowable Costs / Cost Principles Reporting

The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. As of the date of the report the Organization has corrected the payroll support file and has...

The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. As of the date of the report the Organization has corrected the payroll support file and has attempted to submit a correction to its reporting. The Organization was informed that the matter was closed, and the portal would not be reopened for this correction.

View Audit 303562 Questioned Costs: $1

Finding 393267 (2023-002)

Significant Deficiency 2023

Easter Seals Ucp North Carolina & Virginia, Inc.

NC

Reporting

The Organization does not anticipate this being an issue moving forward and will ensure timely submission of future forms, as has been done historically.

View Audit 303546

Finding 393261 (2023-001)

Significant Deficiency 2023

Community Consolidated School District No. 62

IL

Reporting

The District will implement a process to track the submission time of the data collection form and audit package.

View Audit 303545

Finding 393254 (2023-028)

Material Weakness 2023

State of New Jersey

NJ

Subrecipient Monitoring Material Weakness Reporting § 200.303

Unlike other subgrants managed by the Department of Law and Public Safety (DLPS), the subgrants in the Public Assistance program are not issued by the Department but instead are issued by the Federal Emergency Management Agency (FEMA). These FEMA-issued subgrants take the form of Project Worksheets...

Unlike other subgrants managed by the Department of Law and Public Safety (DLPS), the subgrants in the Public Assistance program are not issued by the Department but instead are issued by the Federal Emergency Management Agency (FEMA). These FEMA-issued subgrants take the form of Project Worksheets (PWs) and are directly related to a specific disaster. FEMA informs the DLPS of the approved PWs after they are issued. Given the unique nature of the PW issuance, the DLPS is not in a position to report on the FFATA Subaward Reporting System (FSRS) at the time PWs are issued. This contrasts with other grant programs overseen by the DLPS, which do allow for timely subaward reporting in FSRS. The Department will continue to work with our FEMA partners, incorporating any guidance they provide, to develop procedures that ensure subawards are reported in FSRS within the FFATA reporting requirements. COMPLETION DATE/ CONTACT PERSON & PHONE# Fiscal Year 2024 and Ongoing Salvatore Marcello (609) 882-2000 ext.3046 Salvatore.Marcello@njsp.gov

View Audit 303516

Finding 393253 (2023-027)

Significant Deficiency 2023

State of New Jersey

NJ

Internal Control / Segregation of Duties Special Tests & Provisions Procurement, Suspension & Debarment § 200.303

The audit finding noted one Consultative Examination (CE) provider where the qualified provider review was not completed timely and this was an oversight on the part of the Department of Labor and Workforce Development’s Division of Disability Services (DDS) due to attrition of staff. Going forward...

The audit finding noted one Consultative Examination (CE) provider where the qualified provider review was not completed timely and this was an oversight on the part of the Department of Labor and Workforce Development’s Division of Disability Services (DDS) due to attrition of staff. Going forward, each DDS Professional Relations Officer will be responsible for reviewing eight to 10 CE provider’s qualifications each month until the yearly review is completed for each vendor. The Chief of Professional Relations will submit a monthly report to the DDS Assistant Director detailing how many sites were visited that month and any findings that may have occurred. Each month, the report will detail how many reports remain outstanding in order to complete the yearly reviews. COMPLETION DATE/ CONTACT PERSON & PHONE# April 9, 2024 Theresa Vallely (609) 984-1779 Theresa.Vallely@dol.nj.gov

View Audit 303516

Corrective Action Plans

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