Corrective Action Plans

Finding 399339 (2023-002)

Significant Deficiency 2023

ME

Questioned Costs Reporting Significant Deficiency § 200.512

CFO will be logging into websites necessary for submitting audit ahead of time to prevent login issues. CFO will wait for Auditors to give the approval to submit when the audit is ready to ensure we don’t run into issues with multiple users being logged in. Fiscal team works diligently to get all ...

CFO will be logging into websites necessary for submitting audit ahead of time to prevent login issues. CFO will wait for Auditors to give the approval to submit when the audit is ready to ensure we don’t run into issues with multiple users being logged in. Fiscal team works diligently to get all audit requests submitted in a timely manner during fieldwork. Person(s) Responsible: Chief Financial Officer, Rebecca Gage Timing for Implementation: Effective immediately as of 5/31/2024

View Audit 307817

Finding 399332 (2023-003)

Material Weakness 2023

King Philip Regional School District

MA

Questioned Costs Subrecipient Monitoring Cash Management

The District will utilize DESE's Federal & State Grant Manual document as a guide to ensure compliance with grant management.

View Audit 307806 Questioned Costs: $1

Finding 399330 (2023-004)

Significant Deficiency 2023

Tarrant County B'nai B'rith Housing Corporation

TX

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

Comments on Finding and Recommendations: We concur that our required financial filings were not made timely with HUD. We agree with the auditor’s recommendations. Planned Corrective Action: We will follow the HUD filing requirements of the regulatory agreement going forward. The financial statement...

Comments on Finding and Recommendations: We concur that our required financial filings were not made timely with HUD. We agree with the auditor’s recommendations. Planned Corrective Action: We will follow the HUD filing requirements of the regulatory agreement going forward. The financial statements for the year ended April 30, 2023 have not been submitted electronically to HUD.

View Audit 307803

Finding 399324 (2023-001)

Significant Deficiency 2023

Tarrant County B'nai B'rith Housing Corporation

TX

Internal Control / Segregation of Duties Reporting Significant Deficiency

Comments on Finding and Recommendations: We concur that certain internal controls were not in place to ensure that the books and records are maintained in accordance with generally accepted accounting principles throughout the year. This is primarily due to system limitations within the accounting s...

Comments on Finding and Recommendations: We concur that certain internal controls were not in place to ensure that the books and records are maintained in accordance with generally accepted accounting principles throughout the year. This is primarily due to system limitations within the accounting system. We agree with the auditor’s recommendations. Planned Corrective Action: 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 307803

Finding 399280 (2023-002)

Significant Deficiency 2023

Tompkins Cortland Community College

NY

Reporting

• The Vice President of Finance and Administration will maintain a Schedule of Financial Reporting for the College. • New engagements that require reporting will be added to the above mentioned Schedule detailing the type of report and the relevant deadlines • The Comptroller or other designated emp...

• The Vice President of Finance and Administration will maintain a Schedule of Financial Reporting for the College. • New engagements that require reporting will be added to the above mentioned Schedule detailing the type of report and the relevant deadlines • The Comptroller or other designated employee will be assigned with the responsibility to maintain new engagement records and satisfy all of the reporting requirements. • The Comptroller or other designated employee will report the completion of the requirement to the Vice President of Finance and Administration to update the Schedule. • The Schedule of Financial reporting will be shared with auditors to verify compliance.

View Audit 307797

Finding 399261 (2023-002)

Significant Deficiency 2023

Charles Drew Health Center, Inc.

NE

Reporting Cash Management Significant Deficiency

Finding Summary: Two of five reports reviewed were not submitted timely. The SF‐425 report for Award No. H80CS00438 was due on 4/30/23 and was submitted on 6/15/23. The SF‐425 report for Award No. H8FCS40427 was due on 4/30/23 and was submitted on 7/31/2023. Responsible Individuals: Andre Stringfell...

Finding Summary: Two of five reports reviewed were not submitted timely. The SF‐425 report for Award No. H80CS00438 was due on 4/30/23 and was submitted on 6/15/23. The SF‐425 report for Award No. H8FCS40427 was due on 4/30/23 and was submitted on 7/31/2023. Responsible Individuals: Andre Stringfellow, CFO Corrective Action Plan: Management has contracted with an outside vendor/ CPA firm to assist in the regular tracking and reporting of grant‐related expenditures. Also, the Organization is in the process of creating the administrative infrastructure which includes new staff, new workflow and processes that are designed to report grant activity monthly which includes the timely submission of all grant related reports Anticipated Completion Date: August 2024

View Audit 307789

Finding 399213 (2023-001)

Significant Deficiency 2023

Ada S. McKinley Community Services, Inc. Group Homes

IL

Period of Performance Questioned Costs Allowable Costs / Cost Principles § 200.400 § 200.458

Condition: A duplicate expense was recorded to the program and expenses were recorded to the program prior to the period of performance. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Ma...

Condition: A duplicate expense was recorded to the program and expenses were recorded to the program prior to the period of performance. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management has instituted procedures to provide a review of journal entries to reclass expenses to grant funded programs and promptly record. As well, Finance staff have been added to oversee the accounting function for the grant. Contact person responsible for corrective action: Mary Lawrence, Director of Financial Analysis and Special Initiatives Anticipated Completion Date: 5/15/2024

View Audit 307779

Finding 399209 (2023-001)

None 2023

MacHne Rav Tov

NY

Questioned Costs Cash Management Eligibility

Findings – Federal Award Programs Audit Department of Agriculture 2023-001 Child Nutrition Cluster Program Deficiencies: See Finding 2023-001 Recommendation: Machne Rav Tov will ensure that meal counters are present at the start of each meal service. All required records will be maintained a...

Findings – Federal Award Programs Audit Department of Agriculture 2023-001 Child Nutrition Cluster Program Deficiencies: See Finding 2023-001 Recommendation: Machne Rav Tov will ensure that meal counters are present at the start of each meal service. All required records will be maintained and posted as necessary. The Organization will have proper site supervision during meal services to ensure that meals are served at the approved time, consist of all required components, and are consumed on site. Action Taken: Since the date of the exit conference, we have implemented the above-mentioned comprehensive plan of corrective action. Mrs. Rotenberg, the site supervisor, is designated as being responsible to ensure timely and efficient meal service, and consumption of meals on site. Meal servers will receive relevant training for proper service of meals, including required meal components. An additional site supervisor, Mr. Isaac Ferentz, was hired and trained and will be present on site before the start of each meal time. The supervisors will ensure that meal pattern requirements are met and proper meal counts and food safety procedures are followed. Mrs. M. Stasel is designated as overseeing proper meal counting. Click counters will be used for accurate counting and documenting. Additional training was given to all SFSP staff. We have designated Mr. Hershey Rosenberg as being responsible to oversee the implementation of our plan of corrective action for these findings. Completion Date: May 21, 2024

View Audit 307773 Questioned Costs: $1

Finding 399207 (2023-001)

Significant Deficiency 2023

Hudson Headwaters Health Network, Inc.

NY

Questioned Costs Reporting

May 23, 2024 Year Ended December 31, 2023 To Health Resources and Services Administration GEORGE PURDUE ADMINISTRATIVE BUILDING 9 CAREY ROAD QUEENSBURY, NY 12804 518-761-0300 WWW.HHHN.ORG Hudson Headwaters Health Network and Affiliates (the Network) respectfully submits the following corrective act...

May 23, 2024 Year Ended December 31, 2023 To Health Resources and Services Administration GEORGE PURDUE ADMINISTRATIVE BUILDING 9 CAREY ROAD QUEENSBURY, NY 12804 518-761-0300 WWW.HHHN.ORG Hudson Headwaters Health Network and Affiliates (the Network) respectfully submits the following corrective action plan for the year ended December 31, 2023. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: December 31, 2023 The findings from the December 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Federal Award Findings: Finding 2023.001 - Reporting Recommendation The Network should ensure that the reporting over the provider relief funds is accurate prior to submission. Action Taken The Network has all supporting documentation for provider relief reports previously submitted and any corrected adjustments that were required. No further action needed. If there are any question regarding this plan, please e-mail Laura Pasco at LPasco@hhhn.org, Chief Financial Officer

View Audit 307760

Finding 399191 (2023-001)

Material Weakness 2023

For Kids Only Afterschool, Inc.

MA

Material Weakness Reporting § 200.512

Views of Responsible Officials and Corrective Action Plan: We will be more proactive in obtaining year end data in advance of the filing dates. Responsible contract person: Director of Finance

View Audit 307758

Finding 399189 (2023-003)

Significant Deficiency 2023

Town of Watertown, Connecticut

CT

Reporting

FINDING 2023-003 – Significant Deficiency in Internal Control over Compliance – Reporting Description of Finding: Controls should be in place to ensure the accuracy of reporting submitted for federal awards programs. The reporting submitted to the Connecticut State Department of Education was not re...

FINDING 2023-003 – Significant Deficiency in Internal Control over Compliance – Reporting Description of Finding: Controls should be in place to ensure the accuracy of reporting submitted for federal awards programs. The reporting submitted to the Connecticut State Department of Education was not reviewed by an individual independent of the preparation process. The report contained an error of more than $13 million, which may have been identified during a review process. Statement of Concurrence or Nonconcurrence: The Town and Board of Education agrees with this finding. Corrective Action: The Board of Education will implement a policy for an independent review of all grant reports to be submitted. Name of Contact Person: Marie Kashuba, Board of Education Business Manager. Projected Completion Date: June 30, 2024

View Audit 307757

Finding 399188 (2023-002)

Material Weakness 2023

Wenatchee School District No. 246

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Finding ref number: 2023-002 Finding caption: The District’s internal controls were inadequate for ensuring compliance with priority of service federal requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accounting 235 Sunset Ave, Wenatchee, WA 98801 5...

Finding ref number: 2023-002 Finding caption: The District’s internal controls were inadequate for ensuring compliance with priority of service federal requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accounting 235 Sunset Ave, Wenatchee, WA 98801 509-663-8161 Corrective action the auditee plans to take in response to the finding: The District will put controls into place to ensure that all PFS students are receiving services in an adequate and timely manner. Anticipated date to complete the corrective action: August 2024, for new school year

View Audit 307755

Finding 399181 (2023-003)

Significant Deficiency 2023

Arc Community Services, INC

WI

Reporting Internal Control / Segregation of Duties

We concur with the recommendation. ARC has made significant enhancements to its accounting team in both experience and depth of knowledge Additionally processes and procedures to support planning, performing and completing the audit on time are utilized and have been in effect since January 1, 2023.

View Audit 307747

Finding 399137 (2023-006)

None 2023

City of West Haven, Ct

CT

Questioned Costs Reporting Internal Control / Segregation of Duties

Management agrees with this finding. The City will implement procedures to ensure reports are based upon the City's general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.

View Audit 307732

Finding 399082 (2023-001)

None 2023

Clackamas Women's Services

OR

Reporting

The Organization agrees with the auditor’s recommendation. At the time of this audit’s publishing, the Organization has implemented additional procedures and controls to identify and report all federal award activity. This includes adding a new position that will expand oversight capacity for this p...

The Organization agrees with the auditor’s recommendation. At the time of this audit’s publishing, the Organization has implemented additional procedures and controls to identify and report all federal award activity. This includes adding a new position that will expand oversight capacity for this process.

View Audit 307720

Finding 399080 (2023-003)

None 2023

Sunset Park Health Council, Inc. Dba Family Health Centers at Nyu Lang

NY

Reporting § 200.302

Health Center Infrastructure Support Financial Reporting Management’s Views and Corrective Action Plan Management’s View and Opinion Sunset Park agrees that the Federal Financial Reports (FFRs) were filed on a cash basis, however the accrual method was selected in error. Corrective Action Plan Suns...

Health Center Infrastructure Support Financial Reporting Management’s Views and Corrective Action Plan Management’s View and Opinion Sunset Park agrees that the Federal Financial Reports (FFRs) were filed on a cash basis, however the accrual method was selected in error. Corrective Action Plan Sunset Park is dedicated to upholding full compliance with all federal regulations and guidelines. Sunset Park will contact the funding agency's Project Officer and Grants Management Specialists to verify Sunset Park’s understanding of federal reporting standards and the specific reporting requirements for equipment expenditures on the FFRs. This verification will ensure clarity and adherence to federal guidelines, including distinguishing between cash and accrual basis reporting requirements. Sunset Park will also implement enhance its control procedures to ensure that FFRs submitted are reconciled to the underlying accounting records. Timeline for Action Plan Date of Completion: 08/31/2024 Responsible Individual Leonardo Arias Email: Leonardo.Arias@nyulangone.org

View Audit 307704

Finding 399078 (2023-001)

None 2023

Sunset Park Health Council, Inc. Dba Family Health Centers at Nyu Lang

NY

Reporting § 200.502 § 200.510

Ryan White HIV/AIDS Program Part A SEFA reporting Management’s Views and Corrective Action Plan Management’s Views and Opinion Sunset Park agrees that the draft SEFA amount for this program was not reflective of the total reimbursement received under this award. Sunset Park also agrees with the r...

Ryan White HIV/AIDS Program Part A SEFA reporting Management’s Views and Corrective Action Plan Management’s Views and Opinion Sunset Park agrees that the draft SEFA amount for this program was not reflective of the total reimbursement received under this award. Sunset Park also agrees with the recommendation to ensure that grants reimbursed by methods other than cost reimbursement are reported and aligned with deliverable or allowable activities for SEFA purposes. Corrective Action Plan Sunset Park will conduct semi-annual reviews in January and May for awards that are not based on cost reimbursement. The purpose of these reviews is to ensure that the amounts reported on the SEFA align with the allowable activities that are not based on cost reimbursement. This process will ensure proper reporting that is in line with the reimbursement policies of the granting agency. Furthermore, the Director of Grants and the Grants Fiscal Team will review all award terms to ensure an accurate reporting structure for accounting and SEFA reporting purposes. Timeline for Action Plan Date of Completion: 08/31/2024 Responsible Individual Leonardo Arias Email: Leonardo.Arias@nyulangone.org

View Audit 307704

Finding 399075 (2023-002)

Significant Deficiency 2023

Wagner College

NY

Student Financial Aid Reporting Significant Deficiency

Corrective Action Plan For the Fiscal Year Ended August 31, 2023 Finding 2023-002 – Special Tests and Provisions – Enrollment Reporting Name of contact person responsible for corrective action: John Carrescia, jcarresc@wagner.edu; 718-420-4264 Corrective action: The College has been working diligen...

Corrective Action Plan For the Fiscal Year Ended August 31, 2023 Finding 2023-002 – Special Tests and Provisions – Enrollment Reporting Name of contact person responsible for corrective action: John Carrescia, jcarresc@wagner.edu; 718-420-4264 Corrective action: The College has been working diligently across multiple departments on campus to make these historical corrections. We have identified the various groupings of students that require correction, and have worked through our historical data to update the program begin date (campus level data) to be the first day of the earliest semester for which each student began attending their respective program. We have submitted the listings to the National Student Clearinghouse for revision. We currently have a process in place and are working collaboratively with our information technology system analysts to implement controls to ensure the correct program begin date is used for all future students entering the College. We are currently in the process of reviewing and updating our program level enrollment data. Proposed Completion Date: August 31, 2024

View Audit 307695

Finding 399074 (2023-002)

None 2023

The Pinemont Apartments, Inc.

TX

HUD Housing Programs Procurement, Suspension & Debarment Reporting

The shortfall of $26 was deposited to the reserve for replacement on May 10, 2024. In the future, we will ensure that the proper monthly deposits are made to the reserve for replacement account.

View Audit 307684

Finding 399073 (2023-001)

None 2023

The Pinemont Apartments, Inc.

TX

HUD Housing Programs Procurement, Suspension & Debarment Reporting

The financial statements were submitted to HUD's Real Estate Assessment Center on May 6, 2024. In the future, we will ensure that the financial statements are submitted by the March 31 deadline.

View Audit 307684

Finding 399066 (2023-003)

Material Weakness 2023

Local Area Workforce Development South Central

PR

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

The fiscal year 2022-2023 Single Audit Report will be submitted through the Federal Audit Clearinghouse (FAC) no later than May 31, 2024. About the subsequent year Single Audit (FY 2023-2024), we engaged the audit services on March 20, 2024, and we are in the process to request professional services...

The fiscal year 2022-2023 Single Audit Report will be submitted through the Federal Audit Clearinghouse (FAC) no later than May 31, 2024. About the subsequent year Single Audit (FY 2023-2024), we engaged the audit services on March 20, 2024, and we are in the process to request professional services proposals to assist our Finance Department staff to compile the fiscal year 2023-2024 financial statements no later than December 31, 2024, in order to comply with fiscal year 2023-2024 Single Audit submission dateline. Responsible Person: Mrs. Rosa J. La Torre Santiago, Executive Director Implementation Date: May 31, 2023

View Audit 307683

Finding 399053 (2023-004)

Significant Deficiency 2023

Wallowa Valley Center for Wellness

OR

Reporting

Finding 2023‐004: US Department of Health Human Services. Section 223 Demonstration Programs to Improve Community Mental Health Services Assistance Listing Number #93.829 Grant Award: 6H79SM083045‐01M004 Finding Summary: Wallowa Valley Center for Wellness does not have Internal Controls in plac...

Finding 2023‐004: US Department of Health Human Services. Section 223 Demonstration Programs to Improve Community Mental Health Services Assistance Listing Number #93.829 Grant Award: 6H79SM083045‐01M004 Finding Summary: Wallowa Valley Center for Wellness does not have Internal Controls in place to ensure adequate grant compliance. Responsible Individuals: Tammy Greer, CFO; Scott Spears, Consultant; Corrective Action Plan: A schedule of open grants will be created and maintained to track the date of award, person who is responsible for grant compliance, identify if the funds are restrictive in nature. An integrated check list will be maintained to document the ﬁnancial review and Grant compliance review showing the responsible person and the date of review. Notes will be maintained to document any follow up activities. Adjustments will be recorded prior to yearend to reclassify unspent funds as restricted revenue with an oﬀset to restricted Net Assets. These adjustments will be reversed July 1 so that internal monitoring can be maintained by management. Anticipated Completion Date: 4/30/24

View Audit 307669

Finding 399046 (2023-009)

Significant Deficiency 2023

Anson County

NC

Questioned Costs Eligibility Reporting

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-...

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-006, 2023-007, 2023-008, annd 2023-009 also apply to the State Award findings. Finding: 2023-008 Section IV- State Award Findings and Questioned Costs Finding: 2023-009 The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Household composition (MA-3306), MAGI Budgeting (MA-3306), and Income Calculations (MA-3300). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Inaccurate Resources Entry Nia Broadway, Medicaid Manager The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Financial Resources (MA-2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Untimely Review of SSI Terminations Nia Broadway, Medicaid Manager The County County Met with all MAGI and Adult Medicaid Staff to discuss and review untimely review of SSI terminations finding, including policies for SSI Ex Parte Reviews (MA2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews

View Audit 307652

Finding 399045 (2023-008)

Significant Deficiency 2023

Anson County

NC

Reporting Questioned Costs Eligibility

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-...

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-006, 2023-007, 2023-008, annd 2023-009 also apply to the State Award findings. Finding: 2023-008 Section IV- State Award Findings and Questioned Costs Finding: 2023-009 The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Household composition (MA-3306), MAGI Budgeting (MA-3306), and Income Calculations (MA-3300). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Inaccurate Resources Entry Nia Broadway, Medicaid Manager The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Financial Resources (MA-2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Untimely Review of SSI Terminations Nia Broadway, Medicaid Manager The County County Met with all MAGI and Adult Medicaid Staff to discuss and review untimely review of SSI terminations finding, including policies for SSI Ex Parte Reviews (MA2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews

View Audit 307652

Finding 399044 (2023-007)

Significant Deficiency 2023

Anson County

NC

Questioned Costs Eligibility Reporting

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-...

Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Name of Contact Person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Corrective Actions for findings 2023-005, 2023-006, 2023-007, 2023-008, annd 2023-009 also apply to the State Award findings. Finding: 2023-008 Section IV- State Award Findings and Questioned Costs Finding: 2023-009 The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Household composition (MA-3306), MAGI Budgeting (MA-3306), and Income Calculations (MA-3300). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Inaccurate Resources Entry Nia Broadway, Medicaid Manager The County met with all MAGI and Adult Medicaid Staff to discuss and review inadequate request for inforamtion findings, including polices for Financial Resources (MA-2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews. Untimely Review of SSI Terminations Nia Broadway, Medicaid Manager The County County Met with all MAGI and Adult Medicaid Staff to discuss and review untimely review of SSI terminations finding, including policies for SSI Ex Parte Reviews (MA2230). The County will continue Second Party Reviews and conduct trainings based on findings. Training completed 5/1/2024. County will continue Second Party Reviews

View Audit 307652

Corrective Action Plans

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