Corrective Action Plans

Finding 399928 (2023-002)

None 2023

IA

Reporting Internal Control / Segregation of Duties

Instances of Noncompliance: 2023-002: Criteria: Compliance requirements require that the Quarterly and Annual Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery funds be completed accurately and submitted to the federal grant website. Condition: During our review of t...

Instances of Noncompliance: 2023-002: Criteria: Compliance requirements require that the Quarterly and Annual Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery funds be completed accurately and submitted to the federal grant website. Condition: During our review of the Annual Project and Expenditure Report for the Coronavirus State and Local Recovery funds, we identified that this reporting requirement was not met for the current year. Cause: This reporting requirement was not met due to an oversight of management. Potential Effect: The funding could be disallowed. Recommendation: The County should continue to review reporting requirement procedures to ensure the reporting requirements are being met in the future. Client Response: We will correctly report expenditures on the next report to be filed.

View Audit 308077

Finding 399909 (2023-001)

Material Weakness 2023

Calumet Public School District 132

IL

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2023 – 001: Bank Reconciliation Condition: During audit fieldwork, we noted the District’s management has not received a bank reconciliation from the Calumet Township Treasurer for pooled cash and investments. This represents a material weakness in the internal control over financial reporti...

Finding 2023 – 001: Bank Reconciliation Condition: During audit fieldwork, we noted the District’s management has not received a bank reconciliation from the Calumet Township Treasurer for pooled cash and investments. This represents a material weakness in the internal control over financial reporting. Plan: The Superintendent, along with staff, will work with the Calumet Township Treasurer to ensure that monthly bank reconciliations and support documents are performed and received prior to or during audit fieldwork. Anticipated Date of Completion: June 30, 2024

View Audit 308051

Finding 399905 (2023-002)

Material Weakness 2023

Leisure Acres Phase II Housing Corp., Project No. 072-Eh011

IL

Material Weakness Reporting Internal Control / Segregation of Duties

Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Views of Responsible Officials and Planned Corrective Actions: This condition is inherent in operations which, for sound ...

Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Views of Responsible Officials and Planned Corrective Actions: This condition is inherent in operations which, for sound economic reasons, must function with a small number of office personnel. Correction of this condition would require the employment of additional office personnel. We will continue to monitor financial reports and accounting information as correction of this condition is not practical.

View Audit 308049

Finding 399903 (2023-001)

Material Weakness 2023

Leisure Acres Phase II Housing Corp., Project No. 072-Eh011

IL

Internal Control / Segregation of Duties Material Weakness Reporting

Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Actions: We agree and will continue to monitor...

Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Actions: We agree and will continue to monitor monthly financial results and accounting information as correction is not practical.

View Audit 308049

Finding 399895 (2023-001)

Material Weakness 2023

Southside Comm Housing CORP - Southside Manor

IL

Internal Control / Segregation of Duties Material Weakness Reporting

Views of responsible officials and planned corrective actions: We agree and will continue to monitor monthly financial results and accounting information as correction is not practical.

View Audit 308046

Finding 399889 (2023-004)

Material Weakness 2023

Leflore County Hospital Authority Dba Eomc

OK

Questioned Costs Eligibility Material Weakness § 200.303

Reporting Finding 2023-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: COVDI-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The calculation of lost revenues contained errors. Corrective Actio...

Reporting Finding 2023-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: COVDI-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The calculation of lost revenues contained errors. Corrective Action Plan: The Authority has enhanced the internal controls to ensure underlying supporting records agree to the final reports submitted to HHS, including a review and approval by someone different than the individual inputting the report data. Responsible Individual: Priacilla Leatherman, VP of Finance Anticipated Completion Date: May 2024

View Audit 308038

Finding 399888 (2023-003)

Material Weakness 2023

Leflore County Hospital Authority Dba Eomc

OK

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303

Activities Allowed or Unallowed, Allowable Cost/Cost Principles, and Reporting Finding 2023-003 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: COVDI-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary...

Activities Allowed or Unallowed, Allowable Cost/Cost Principles, and Reporting Finding 2023-003 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: COVDI-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: activities. The Authority claimed expenses attributable to coronavirus but did not reduce such expense by the amounts Medicare reimburses or is obligated to reimburse the Authority. Corrective Action Plan: The Authority has enhanced the internal controls to ensure underlying supporting records agree to the final reports submitted to HHS, including a review and approval by someone different than the individual inputting the report data. Responsible Individual: Priacilla Leatherman, VP of Finance Anticipated Completion Date: May 2024

View Audit 308038

Finding 399887 (2023-007)

Significant Deficiency 2023

City of Montgomery, Alabama

AL

Internal Control / Segregation of Duties Subrecipient Monitoring Period of Performance § 200.303

Management concurs. The City will strengthen its policies and procedures related to federal award reporting to comply with reporting requirements.

View Audit 308010

Finding 399885 (2023-005)

Significant Deficiency 2023

City of Montgomery, Alabama

AL

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

Management concurs. The City will strengthen its policies and procedures related to federal award reporting to comply with reporting requirements.

View Audit 308010

Finding 399883 (2023-003)

Material Weakness 2023

City of Montgomery, Alabama

AL

Subrecipient Monitoring Reporting § 200.303

Management concurs. The City will ensure responsible personnel has a clear understanding of the reporting guidance. The City will implement policies and procedures to monitor and review all reports prepared and submitted by the Grants Department or its designee.

View Audit 308010

Finding 399876 (2023-002)

None 2023

Milford Redevelopment and Housing Partnership

CT

HUD Housing Programs Reporting

Upon abrupt departure of second finance director replacement in November 2023, the Authority promptly re-hired staff with extensive knowledge in the Authority's programs and systems to correct issues that occurred prior to the departure of the finance director. In addition, the Authority increase...

Upon abrupt departure of second finance director replacement in November 2023, the Authority promptly re-hired staff with extensive knowledge in the Authority's programs and systems to correct issues that occurred prior to the departure of the finance director. In addition, the Authority increased the role of the fee accountant to address the items noted during the audit. Responsible Party for Corrective Actions: Anthony Vasiliou, Executive Director Estimated Completion Date: December 29, 2023.

View Audit 307992

Finding 399872 (2023-002)

Significant Deficiency 2023

Inland Counties Legal Services

CA

Questioned Costs Reporting Significant Deficiency

2023-002 LSC Case Information Disclosure Reporting Federal Program: Legal Services Corporation (09-80523) grant period ending December 31, 2023 Corrective Action: Management accepts the finding and will implement additional policies and procedures to ensure timely input of the relevant information...

2023-002 LSC Case Information Disclosure Reporting Federal Program: Legal Services Corporation (09-80523) grant period ending December 31, 2023 Corrective Action: Management accepts the finding and will implement additional policies and procedures to ensure timely input of the relevant information in the case management system for the accurate completion of Case Information Disclosure reports. Additionally, management will provide targeted training to identified users as well as semi-annual trainings for all case handlers. Additionally, the person preparing the reports will send out a reminder one month prior to preparing the report to ensure that all cases in which ICLS prepared a “first filing” on behalf of the client, and to remind staff of the 1644 requirement and have them review all cases in which they had court filings. For the reports in question, amended 1644 reports were submitted to the funder on May 2, 2024. Contact Person: Jaime Cartagena, Deputy Director of Operations Anticipated Completion Date: July 31, 2024, for timely submission of the 1644 semi-annual report.

View Audit 307979

Finding 399869 (2023-001)

Material Weakness 2023

Re: Coded Co.

NY

Material Weakness Reporting § 200.512

Views of Responsible Officials and Corrective Action Plan (Unaudited): As the new responsible person I will establish policies that will allow our Organization to complete our audit on time in the future. Responible Contact Person: Fareed Agha, Director of Finance

View Audit 307970

Finding 399863 (2023-001)

Material Weakness 2023

Guam Power Authority

GU

Reporting

SUBJECT: Corrective Action Plans for FY 2023 Compliance Report This memo presents our corrective action plan in response to the audit findings identified in the FY 2023 Compliance Report. The plan offers corrective actions to address the issues. Audit Finding 2023-001 in the area of Reporting GPA...

SUBJECT: Corrective Action Plans for FY 2023 Compliance Report This memo presents our corrective action plan in response to the audit findings identified in the FY 2023 Compliance Report. The plan offers corrective actions to address the issues. Audit Finding 2023-001 in the area of Reporting GPA personnel responsible for managing federal grant programs and reporting to the grantor agencies will be trained on the preparation of standard forms required for each grant. Personnel will also be notified and encouraged to attend grants management trainings. The Finance Division has started to provide monthly expense reports to personnel on their respective grants. An additional layer of review by the Controller, Assistant Chief Financial Officer or the Chief Financial Officer will be added to ensure that financial data being reported is accurate before these documents can be filed. Should you have any questions please contact Lenora Sanz at (671) 648-3122 or lsanz@gpagwa.com.

View Audit 307969

Finding 399831 (2023-001)

Significant Deficiency 2023

Circle Health Services and Subsidiaries

OH

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.331 § 200.332

Circle Health acknowledges and agrees with this finding. We did have contracts in place with subrecipients, but they were outdated. Both program and finance staff work closely with subrecipients and ensure that they are aware of the grant requirements, reporting requirements, allowable costs, etc....

Circle Health acknowledges and agrees with this finding. We did have contracts in place with subrecipients, but they were outdated. Both program and finance staff work closely with subrecipients and ensure that they are aware of the grant requirements, reporting requirements, allowable costs, etc. Subrecipient monitoring is performed on a regular basis via review of submitted invoices, programmatic meetings and performance reviews. We will create new contracts and have all outstanding, unsigned agreements signed. We will maintain a checklist of due dates for all subrecipient agreements and review periodically throughout the year.

View Audit 307935

Finding 399825 (2023-001)

Significant Deficiency 2023

Island Conservation

CA

Cash Management Allowable Costs / Cost Principles Reporting § 200.514

The Organization has implemented a reivew of summary reimbursement reports

View Audit 307924

Finding 399402 (2023-002)

Significant Deficiency 2023

Department of Housing of the Commonwealth of Puerto Rico

PR

Questioned Costs Subrecipient Monitoring Reporting

VIEWS OF RESPONSIBLE OFFICIALS We implemented the procedures to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) on July 13, 2023. Accordingly, we expect to be in full compliance with the Single Audit for the f...

VIEWS OF RESPONSIBLE OFFICIALS We implemented the procedures to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) on July 13, 2023. Accordingly, we expect to be in full compliance with the Single Audit for the fiscal year 2024. IMPLEMENTATION DATE Single Audit for fiscal year 2023-24 RESPONSIBLE PERSON Félix Hernández Cabán Director of Disaster Recovery for CDBG-DR and Juan R. Rivera Carrillo Assistance Secretary for Finance and Administration

View Audit 307907

Finding 399400 (2023-001)

Material Weakness 2023

Department of Housing of the Commonwealth of Puerto Rico

PR

Questioned Costs Material Weakness Reporting § 200.512

VIEWS OF RESPONSIBLE OFFICIALS During the fiscal year we implemented the Yardi Software to improve the efficiency of the accounting system and the related procedures and ensure that the required financial statements are submitted in compliance with 2 CFR § 200.512 for the Single Audit for fiscal yea...

VIEWS OF RESPONSIBLE OFFICIALS During the fiscal year we implemented the Yardi Software to improve the efficiency of the accounting system and the related procedures and ensure that the required financial statements are submitted in compliance with 2 CFR § 200.512 for the Single Audit for fiscal year 2024. IMPLEMENTATION DATE March 31, 2025 RESPONSIBLE PERSON Juan R. Rivera Carrillo Assistance Secretary for Finance and Administration

View Audit 307907

Finding 399376 (2023-002)

Material Weakness 2023

Albuquerque Housing Authority

NM

Internal Control / Segregation of Duties Material Weakness Reporting

Management will provide a dual review on the unaudited FDS for accuracy and completeness. Hired a consultant to review process.

View Audit 307880

Finding 399366 (2023-001)

Significant Deficiency 2023

City of Donna, Texas

TX

Questioned Costs Reporting Internal Control / Segregation of Duties

Individual responsible for corrective action: David R. Vasquez, Director of Finance and Margaret Lopez, Grants Administrator/Accountant Date corrective action will be implemented: March 2024 Corrective action plan: The City will ensure grant reporting is completed in a timely manner. The G...

Individual responsible for corrective action: David R. Vasquez, Director of Finance and Margaret Lopez, Grants Administrator/Accountant Date corrective action will be implemented: March 2024 Corrective action plan: The City will ensure grant reporting is completed in a timely manner. The Grant administrator will provide a list of all due dates for each grant. Finance will periodically monitor grants to ensure timely reporting. Grant administrator will provide confirmation of each grant filed.

View Audit 307859

Finding 399365 (2023-003)

Significant Deficiency 2023

Rock Island County, Illinois

IL

Questioned Costs Subrecipient Monitoring Reporting § 200.303

The original preparer will provide the report prior to submission to the United States Department of Treasury each quarter to another employee in the Administration office to cross reference totals from New World financial software system and information provided from the Auditor's Office. A written...

The original preparer will provide the report prior to submission to the United States Department of Treasury each quarter to another employee in the Administration office to cross reference totals from New World financial software system and information provided from the Auditor's Office. A written report on findings of this review will be submitted to the Auditor's Office by the due date of the submission to the United States Department of the Treasury.

View Audit 307847

Finding 399358 (2023-006)

Significant Deficiency 2023

Franklin General Hospital

IA

Reporting

American Rescue Plan Rural Distribution, Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend that management implement a process for preparing the SEFA and implement controls to ensure federal awards are not missed in the future, and that SEFA is fully reconciled to the...

American Rescue Plan Rural Distribution, Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend that management implement a process for preparing the SEFA and implement controls to ensure federal awards are not missed in the future, and that SEFA is fully reconciled to the general ledger at year-end. We recommend a thorough review of all grant agreements to capture all federal assistance listing numbers, pass-through awards, pass-through award numbers, and related expenditures that should be reported on the SEFA. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will work to improve SEFA preparation and reconciliation process to ensure inclusion of all federal funds, and reach out to auditors for guidance as needed in preparation. Name(s) of the contact person(s) responsible for corrective action: Lee Elbert, CFO Planned completion date for corrective action plan: June 30, 2024

View Audit 307835

Finding 399356 (2023-005)

Significant Deficiency 2023

Franklin General Hospital

IA

Questioned Costs Reporting Significant Deficiency § 200.303

American Rescue Plan Rural Distribution, Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/...

American Rescue Plan Rural Distribution, Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/uses of funds and an individual reviewing and approving that expenditure/use. We also recommend for any formal reporting required under federal awards that there be a formal review process where an individual is reviewing and approving the report who did not prepare the report. Documentation of review and approval should be retained in both cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will formalize policies and procedures around documenting review and approval for both use of grant funds, and related reporting. Name(s) of the contact person(s) responsible for corrective action: Lee Elbert, CFO Planned completion date for corrective action plan: June 30, 2024

View Audit 307835

Finding 399352 (2023-002)

Significant Deficiency 2023

The Hektoen Institute of Medicine, LLC

IL

Reporting § 200.303

Planned Corrective Action: Management concurs with the recommendation and will review the appropriate guidance and implement enhanced procedures for including secondary level of review. Contact person responsible for corrective action: Mariela Romo, Administrator & Michael Remensnyder, Controller...

Planned Corrective Action: Management concurs with the recommendation and will review the appropriate guidance and implement enhanced procedures for including secondary level of review. Contact person responsible for corrective action: Mariela Romo, Administrator & Michael Remensnyder, Controller Anticipated Completion Date: 8/31/2024

View Audit 307825

Finding 399342 (2023-002)

Material Weakness 2023

Central Midlands Council of Governments

SC

Material Weakness Reporting

Central Midlands Council of Governments has filled all open finance department positions as well as adding a new position in an effort to address staffing levels that have left us vulnerable to delays in meeting reporting and reconciliation requirements necessary for completing a timely audit. Addi...

Central Midlands Council of Governments has filled all open finance department positions as well as adding a new position in an effort to address staffing levels that have left us vulnerable to delays in meeting reporting and reconciliation requirements necessary for completing a timely audit. Additionally, the Council has undertaken to provide a multifaceted in-depth training for new Finance staff to further enhance our ability to meet deadlines in lead up to our single audit. Using the audit requests from the current year, a calendar of due dates has been developed and a goal set to finalize all audit documentation and reconciliations by no later than August 31, 2024, to facilitate a timely audit completion for the FY2024 audit. Anticipated Completion Date: August 31, 2024

View Audit 307822

Corrective Action Plans

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