Corrective Action Plans

Finding 400445 (2023-002)

Significant Deficiency 2023

FL

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility

Identifying Number: IC 2023 – 002 Finding: Reporting Corrective Action Taken: The corrective action taken to resolve the reporting finding was submittal of the quarterly report to the Florida Department of Environmental Protection. Contact Name(s): Candida Heater, Administrative Services Division...

Identifying Number: IC 2023 – 002 Finding: Reporting Corrective Action Taken: The corrective action taken to resolve the reporting finding was submittal of the quarterly report to the Florida Department of Environmental Protection. Contact Name(s): Candida Heater, Administrative Services Division Director; Michelle Quigley, Finance Bureau Chief; Julie Maytok, Budget Bureau Chief Corrective Action Completion Date: 04/17/2024

View Audit 308467

Finding 400405 (2023-001)

Significant Deficiency 2023

West Side Career and Technology Center

PA

School Nutrition Programs Reporting

Corrective Action Plan: West Side CTC has implemented financial policies and procedures to ensure a timely independent audit process and subsequent timely filing of the audit with the Federal Audit Clearinghouse.

View Audit 308450

Finding 400403 (2023-001)

Significant Deficiency 2023

Abbotsford Housing Authority

WI

Internal Control / Segregation of Duties Reporting

Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...

Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing

View Audit 308447

Finding 400390 (2023-003)

Significant Deficiency 2023

North Country Healthcare, Inc.

NH

HUD Housing Programs Reporting Significant Deficiency

Recommendation: We recommend that management update its portal reporting with HRSA and notify the agency that an update should have been made to its required reporting to show conformity with reporting requirements. View of Responsible Officials: Management will work to update past reporting to ...

Recommendation: We recommend that management update its portal reporting with HRSA and notify the agency that an update should have been made to its required reporting to show conformity with reporting requirements. View of Responsible Officials: Management will work to update past reporting to HRSA, along with maintaining required supporting documentation, as well as track any required adjustments needed for future Provider Relief Fund and American Rescue Plan Rural Distributions distributions in case there is any additional required reporting in the future.

View Audit 308439

Finding 400374 (2023-001)

None 2023

City of Hayward

CA

Subrecipient Monitoring Reporting

• Finding Reference Number: SA 2023-001 Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grants/Entitlement Grants (CDBG) Name of Federal Agency: Department of Housing and Urban Development...

• Finding Reference Number: SA 2023-001 Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grants/Entitlement Grants (CDBG) Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number and Year: B-23-MC-06-0012 (2023) Name of pass-through Entity: None Name(s) of the contact person: Christina Crosby Corrective Action Plan: Beginning with the current FY25 Community Agency Funding Process, the Community Services Division (CSD) will integrate Federal Funding Accountability and Transparency Act (FFATA) compliance into its existing contracting processes. Language regarding grantees’ reporting responsibilities has been added to the CDBG Public Services, Economic Development, and Infrastructure Contract templates, including the need to register with the System for Award Management (SAM) and provide executive compensation information. A description of FFATA responsibilities has also been integrated into award communications. Community Services Division is currently preparing to provide grantees with SAM.gov registration support as part of our overall contract process technical assistance. CSD staff is also in the process of registering for both SAM.gov to access grantee submissions as well as Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). FSRS is the federal portal where staff will provide grantee executive compensation and demographic information as required by FFATA. FFATA compliance processes, both information gathering and reporting to FSRS, have been added to staff’s internal timelines and checklists to ensure that reporting will be in compliance within the 30 days of contract execution required by law. This will form the basis for the Community Agency Funding processes in future years. In addition, the Finance department will review all grant awards over $30,000 with other City divisions to verify and ensure compliance with FFATA reporting requirements continue to be met. • Anticipated Completion Date: Complete

View Audit 308412

Finding 400330 (2023-001)

Material Weakness 2023

Optimus Health Care, Inc.

CT

Internal Control / Segregation of Duties Questioned Costs Material Weakness

Finding No. 2023-001: Financial reporting – Material Weakness Managements Response / View of Responsible Officials: The organization will implement the following corrective actions for FY 2024 to remediate and address the cause of the finding. • Target date for implementation is June 30, 2024. ...

Finding No. 2023-001: Financial reporting – Material Weakness Managements Response / View of Responsible Officials: The organization will implement the following corrective actions for FY 2024 to remediate and address the cause of the finding. • Target date for implementation is June 30, 2024. • The responsible party will be Rebecca Mankin, Interim Chief Financial Officer (CFO). • The organization will implement a refined month-end checklist for all monthly entries to be completed by assigned finance staff. o The organization will ensure that all staff are trained adequately to manage any assigned task. o All monthly entries are required to be reviewed and approved by the Interim CFO or designee prior to posting to the general ledger within our Accounting Software. o All appropriate backup documentation will be saved and stored within the Finance Directory. • The organization will implement balance sheet reconciliations to be prepared and completed by Finance Staff Accountants, along with a review performed monthly by the Interim CFO or designee. o All balance sheet and revenue accounts will be reconciled to external data for verification monthly. • The Interim CFO was hired on February 3, 2024, and is currently assessing the team’s capacity and competency for required duties. Outsourced accounting staff will be employed until such time as existing staff are properly trained, and new permanent staff are recruited. • The Interim CFO will document accounting policies and procedures to reflect the new month-end processes and provide training to staff on current and future policies. • The Interim CFO will ensure that Finance Staff will receive at minimum of 25 hours of training annually related to GASB, GAAP, Governmental Financial Reporting, or other related accounting trainings. o All trainings will be tracked and documented for record retention. • The Interim CFO will ensure that any staff involved in Financial Reporting has the technical expertise to help with the preparation, review, and analysis of the financial statements. • The organization will implement a grants project tracking system to better help with grants, contract reporting, and compliance.

View Audit 308411

Finding 400329 (2023-002)

Material Weakness 2023

Isaac Elementary School District No. 5

AZ

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Finding Number: 2023‐002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Lynn Lang, Chief Financial Officer Anticipated Completion Date: June 30, 2024 Planned Corrective Action: The District will monitor and track federal grants e...

Finding Number: 2023‐002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Lynn Lang, Chief Financial Officer Anticipated Completion Date: June 30, 2024 Planned Corrective Action: The District will monitor and track federal grants expenditures and revenues in a fiscally responsible manner to reduce the number of inaccurate information.

View Audit 308410

Finding 400323 (2023-001)

Material Weakness 2023

Isaac Elementary School District No. 5

AZ

Questioned Costs Reporting Allowable Costs / Cost Principles § 200.303

Finding Number: 2023‐001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Title I Grants to Local Educational Agencies 84.010 Supporting Effective Instruction State Grants 84.367 Student Support and Academic Enrichment Program 84.424 Education Stabilization Fund 84.425C Education...

Finding Number: 2023‐001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Title I Grants to Local Educational Agencies 84.010 Supporting Effective Instruction State Grants 84.367 Student Support and Academic Enrichment Program 84.424 Education Stabilization Fund 84.425C Education Stabilization Fund 84.425D Education Stabilization Fund 84.425U Contact Person: Lynn Lang, Chief Financial Officer Anticipated Completion Date: June 30, 2024 Planned Corrective Action: The District will provide trainings on a regular basis for personnel responsible for grants management. The District will adhere to internal controls to ensure expenditures align to grant budgets.

View Audit 308410 Questioned Costs: $1

Finding 400294 (2023-001)

Significant Deficiency 2023

Philadelphia Corporation for Aging

PA

Reporting Significant Deficiency Questioned Costs § 200.512

Finding 2023-001 Reporting - Significant Deficiency in Internal Control Condition and Effect: The single audit of the Philadelphia Corporation for Aging (the Corporation) federal awards for the year ended June 30, 2023 was not completed within the nine months following the period-end and as a result...

Finding 2023-001 Reporting - Significant Deficiency in Internal Control Condition and Effect: The single audit of the Philadelphia Corporation for Aging (the Corporation) federal awards for the year ended June 30, 2023 was not completed within the nine months following the period-end and as a result, the Corporation did not submit its single audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirements. This is a recurring finding from the prior year. View of Responsible Officials and Planned Corrective Action: The Corporation will review all government programs and related activities subject to the Uniform Guidance process to identify where automation can be better utilized to increase timing of information gathering. Cross training of all federal statutes, regulations, terms, and conditions of federal awards will be instituted to enable knowledge sharing amongst management team members. Our accounting manager will work to gain familiarity of federal award compliance rules and regulations and document as part of PCA Policy manual and will implement procedures to ensure timely filing.

View Audit 308388

Finding 400292 (2023-002)

None 2023

Auburn University

AL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

MANAGEMENT VIEWS AND CORRECTIVE ACTION PLAN REPORT ON FEDERAL AWARDS IN ACCORDANCE WITH THE OMB UNIFORM GUIDANCE SEPTEMBER 30, 2023 Finding 2023-002 Timely Student Enrollment Change Submissions to National Student Loan Data Systems (NSLDS) AUM agrees with finding 2023-002 which originated in fisca...

MANAGEMENT VIEWS AND CORRECTIVE ACTION PLAN REPORT ON FEDERAL AWARDS IN ACCORDANCE WITH THE OMB UNIFORM GUIDANCE SEPTEMBER 30, 2023 Finding 2023-002 Timely Student Enrollment Change Submissions to National Student Loan Data Systems (NSLDS) AUM agrees with finding 2023-002 which originated in fiscal year 2023. To ensure Auburn University at Montgomery is in compliance with 34 CFR 690.83(b)(2) and 34 CFR 685.309, Auburn University at Montgomery will implement the following corrective action plan: The Registrar’s Office has initiated inquiries with the National Student Clearinghouse (NSC) regarding enrollment information AUM reported in January 2023 to NSC for the student identified in this finding. This information appears to not have been reported timely by NSC to the National Student Loan Data System (NSLDS). Further, AUM will make inquiries of NSLDS to determine if the data file was in fact received by NLSDS from NSC in January 2023 and not properly updated by NSLDS. Upon completion of our inquiries, AUM will implement an appropriate review control to ensure data files submitted to NSC are timely reported to NSLDS such that all changes in student enrollment status are reported within the reporting period timelines identified in the finding. Contact: Dr. Sheila Washington Registrar Christopher White Assistant Vice Chancellor and Controller Anticipated Completion Date: July 31, 2024

View Audit 308385

Finding 400279 (2023-002)

None 2023

Town of Sandwich, Massachusetts

MA

Questioned Costs Subrecipient Monitoring Reporting § 200.1

Finding 2023-002 Condition: The Town reported its entire award on the March 31, 2023 Project and Expenditure report as fully obligated and expended in error. Corrective Action Planned: Accounting will review all expenditures and amend the Project and Expenditure report to reflect the trial bala...

Finding 2023-002 Condition: The Town reported its entire award on the March 31, 2023 Project and Expenditure report as fully obligated and expended in error. Corrective Action Planned: Accounting will review all expenditures and amend the Project and Expenditure report to reflect the trial balance as of March 31, 2023. We will also ensure that reporting due April 30, 2024 is completed accurately based on the guidance of the Treasury. Anticipated Completion Date: By April 30, 2024 Contact: Caroline Burke, Town Accountant

View Audit 308383

Finding 400259 (2023-001)

Significant Deficiency 2023

Camara De Representantes De Pu

PR

Reporting

Since January of 2020 we have been diligently working to put up to date audited financial statements. Fiscal year 2023 audited financial statements are expected to be issued in May 2024 therefore achieving the goal of the entity having current financial statement information. Fiscal year 2024 financ...

Since January of 2020 we have been diligently working to put up to date audited financial statements. Fiscal year 2023 audited financial statements are expected to be issued in May 2024 therefore achieving the goal of the entity having current financial statement information. Fiscal year 2024 financial statements are expected to be issued no later than November 2024, thus (if applicable) sufficient time to meet with the 9 months filing date of single audit information to the Clearinghouse.

View Audit 308372

Finding 400246 (2023-002)

Significant Deficiency 2023

Kitsap Mental Health Services

WA

HUD Housing Programs Subrecipient Monitoring Reporting § 200.512

2023-002 – Data Collection Form and Single Audit Reporting Package Contact person(s) responsible for corrective action – Shawn Frederick, Chief Administrative Officer Corrective action planned – KMHS will establish an audit calendar that will identify escalation points that will result in timely com...

2023-002 – Data Collection Form and Single Audit Reporting Package Contact person(s) responsible for corrective action – Shawn Frederick, Chief Administrative Officer Corrective action planned – KMHS will establish an audit calendar that will identify escalation points that will result in timely completion of the single audit process. Anticipated completion date – 5/17/2024

View Audit 308366

Finding 400241 (2023-001)

Significant Deficiency 2023

Superintendence of Capitol Building

PR

Reporting

Corrective Action: The current management team inherited from the previous administration three fiscal years (2018, 2019 & 2020) of delayed financial statement issuances. Since January of 2021 we have been diligently working to put up to date audited financial statements, issuing audited financial s...

Corrective Action: The current management team inherited from the previous administration three fiscal years (2018, 2019 & 2020) of delayed financial statement issuances. Since January of 2021 we have been diligently working to put up to date audited financial statements, issuing audited financial statements appropriately every six months (six financial statements issued in three and a half years). Fiscal year 2023 audited financial statements are expected to be issued in May 2024 therefore achieving the goal of the entity having current financial statement information. Fiscal year 2024 financial statements are expected to be issued no later than November 2024, thus (if applicable) sufficient time to meet with the 9 months filing date of single audit information to the Clearinghouse. Implementation Date: July 1, 2024, for Single Audit FY 2023-2024.

View Audit 308358

Finding 400238 (2023-001)

Significant Deficiency 2023

Esperanza Para La Vejez, Inc.

PR

Questioned Costs Reporting

The Organization will establish additional procedures to maintain the schedule of the required reports in order to avoid this situation. The Organization will ensure that the budgets are approved at the beginning of the program year .

View Audit 308357

Finding 400237 (2023-002)

Material Weakness 2023

Asi - Jackson County, Inc.

MN

HUD Housing Programs Questioned Costs Reporting

Once the Project’s cash flow improves, the reserve for replacement deposits will be caught up and made monthly thereafter.

View Audit 308354 Questioned Costs: $1

Finding 400236 (2023-001)

Material Weakness 2023

Asi - Jackson County, Inc.

MN

HUD Housing Programs Questioned Costs Eligibility

The tenant recertifications will be monitored by the owner to ensure they are being completed in a timely manner.

View Audit 308354

Finding 400235 (2023-001)

Significant Deficiency 2023

Southern Illinois Center for Independent Living

IL

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

• Management will prepare the schedule of expenditures of federal awards as part of the year end closing process each year to determine our audit requirements under Uniform Guidance and provide the schedule to the audit firm during the financial audit process.

View Audit 308350

Finding 400227 (2023-002)

Material Weakness 2023

Blackhawk School District

PA

Subrecipient Monitoring Procurement, Suspension & Debarment Reporting § 200.344

MANAGEMENT’S PLANNED CORRECTIVE ACTION: Management has contracted with a third-party – J. Martin & Associates, LLC to perform certain of the District’s business office functions, as well as provide general oversight in all areas of the business office. One such function will be the timely preparat...

MANAGEMENT’S PLANNED CORRECTIVE ACTION: Management has contracted with a third-party – J. Martin & Associates, LLC to perform certain of the District’s business office functions, as well as provide general oversight in all areas of the business office. One such function will be the timely preparation and submission of all required federal financial report filings with the Department of Education, including but not limited to, the Quarterly Cash on Hand Reconciliations and Final Expenditure Reports in compliance with PDE rules and regulations. The timeframe for implementation of these duties is effective immediately.

View Audit 308341

Finding 400213 (2023-002)

Material Weakness 2023

Sedro-Woolley School District No. 101

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 federal Title I grant requirements for assessment system security. Name, address, and telephone of District contact person: Brian Isakson – Assistant Superintendent 801 Trail...

Finding ref number: 2023-002 Finding caption: The District’s internal controls were inadequate for ensuring compliance with federal Title I grant requirements for assessment system security. Name, address, and telephone of District contact person: Brian Isakson – Assistant Superintendent 801 Trail Road, Sedro-Woolley, WA. 98284 360-855-3500 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). There was not clarity on who was in charge of organizing the training, Training Log and tracking of assessment security Pre/Post testing forms for the Wa-Aim, WIDA, Smarter Balanced Assessment, and WCAS. Moving Forward the following duties will be implemented: Special Education Director: Responsible for organizing the training, and collecting the Training Log and Pre/post test security forms for any staff proctoring the Wa-AIM. MLL Director: Responsible for organizing the training at the beginning of each year, and collecting the Training Log and Pre/post test security forms for any staff proctoring the WIDA. District Assessment Coordinator with/ support of building principals: Responsible for organizing the training, and collecting the Training Log and Pre/post test security forms for any staff proctoring the SBA and WCAS. Anticipated date to complete the corrective action: March 2024

View Audit 308336

Finding 400205 (2023-008)

Significant Deficiency 2023

State of Iowa

IA

Reporting Internal Control / Segregation of Duties

The Department established policies and procedures to ensure evidence of an independent review is documented by the reviewer and date of the review prior to submission, within the reporting deadline. The ETA 2208A report will be reviewed by the Chief Financial Officer or Comptroller and will be evid...

The Department established policies and procedures to ensure evidence of an independent review is documented by the reviewer and date of the review prior to submission, within the reporting deadline. The ETA 2208A report will be reviewed by the Chief Financial Officer or Comptroller and will be evidenced by email approval prior to any future ETA 2208A submissions to the ETA. The Department began this process September 2023.

View Audit 308332

Finding 400203 (2023-007)

Significant Deficiency 2023

State of Iowa

IA

Reporting Internal Control / Segregation of Duties

and retrain as necessary to follow existing policies and procedures to ensure variances identified during the reconciliation process are corrected. The Department is also modifying policies and procedures related to the ETA 2112 report. In addition, management will review ETA 2112 reports for accu...

and retrain as necessary to follow existing policies and procedures to ensure variances identified during the reconciliation process are corrected. The Department is also modifying policies and procedures related to the ETA 2112 report. In addition, management will review ETA 2112 reports for accuracy and to identify if an amended report should be filed

View Audit 308332

Finding 400201 (2023-006)

Significant Deficiency 2023

State of Iowa

IA

Reporting Equipment & Real Property Management Internal Control / Segregation of Duties

Procedures have been established for transmitting the ETA 9050, 9052 and 9055 reports. Included in the procedures are where to retain the supporting data file and review of the report by the Division Administrator or Deputy Division Administrator prior to final transmission. The report must be retur...

Procedures have been established for transmitting the ETA 9050, 9052 and 9055 reports. Included in the procedures are where to retain the supporting data file and review of the report by the Division Administrator or Deputy Division Administrator prior to final transmission. The report must be returned with a signature and date prior to submitting the finalized reports to the Department of Labor within the reporting deadline

View Audit 308332

Finding 400199 (2023-005)

Significant Deficiency 2023

State of Iowa

IA

Reporting Internal Control / Segregation of Duties

A policy and procedure has been established for reporting and filing the ETA 191. Included in the procedure is a requirement to submit the report to the Chief Financial Officer or Comptroller for review and approval. Evidence of review and transmittal is documented via email confirmation to the Acco...

A policy and procedure has been established for reporting and filing the ETA 191. Included in the procedure is a requirement to submit the report to the Chief Financial Officer or Comptroller for review and approval. Evidence of review and transmittal is documented via email confirmation to the Accountant 3 responsible for preparing the ETA 191. Review and approval of the ETA 191 is required to be completed prior to the reports due date. After transmittal to DOL of the ETA 191; a copy with supporting documentation is made available to the Unemployment Division Administrator

View Audit 308332

Finding 400193 (2023-002)

Significant Deficiency 2023

State of Iowa

IA

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

The Department will review allocable rates during the time frame to determine if corrective disbursement entries are needed to their respective program codes. The Department began the process in October 2023. The Department will also revise, and update policies and procedures related to allocable c...

The Department will review allocable rates during the time frame to determine if corrective disbursement entries are needed to their respective program codes. The Department began the process in October 2023. The Department will also revise, and update policies and procedures related to allocable costs based on time entries.

View Audit 308332

Corrective Action Plans

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