Corrective Action Plans

Finding 522422 (2022-002)

None 2022

WA

Reporting Significant Deficiency

The Imagine Institute will identify all constracts that meet the federal funds threshold and ensure that the required third-party single audit will be completed in a timely manner in preparation for the DCY Fiscal Review.

View Audit 341708

Finding 522421 (2022-001)

None 2022

The Imagine Institute

WA

Reporting Significant Deficiency

The Imagine Institute will identify all constracts that meet the federal funds threshold and ensure that the required third-party single audit will be completed in a timely manner in preparation for the DCY Fiscal Review.

View Audit 341708

Finding 522407 (2022-003)

Significant Deficiency 2022

City of Bloomington

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

Information on the federal program: Federal Agency: Department of the Treasury Pass-Through Entity: N/A – Direct Grant Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Compliance Requirement: Reporting Audit Findings: Significant Deficienc...

Information on the federal program: Federal Agency: Department of the Treasury Pass-Through Entity: N/A – Direct Grant Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Compliance Requirement: Reporting Audit Findings: Significant Deficiency Condition: City of Bloomington completed quarterly reporting in a timely manner substantiated by the City’s expenditure detail. However, management could not differentiate between subrecipients and standard vendor expenditures. Context: During our testing procedures over CSLFRF reporting, we noted that segregation of duties is not present in the Federal reporting process resulting in overstatement of subrecipient activity within CSLFRF quarterly reports. Views of Responsible Officials and Planned Corrective Actions: Management will develop an internal controls process to ensure that there’s segregation of duties within the reporting process for federal programs. Responsible party and timeline for completion: The City’s Controller will oversee the implementation of the corrective action plan, which will be implemented starting during calendar year 2025.

View Audit 341682

Finding 522406 (2022-002)

Material Weakness 2022

City of Bloomington

IN

Subrecipient Monitoring Reporting § 200.332

Information on the federal program: Federal Agency: Department of the Treasury Pass-Through Entity: N/A – Direct Grant Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Compliance Requirement: Subrecipient Monitoring Audit Findings: Materia...

Information on the federal program: Federal Agency: Department of the Treasury Pass-Through Entity: N/A – Direct Grant Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Compliance Requirement: Subrecipient Monitoring Audit Findings: Material Weakness, Noncompliance Condition: City of Bloomington was unable to identify subrecipients of CSLFRF funding for the purposes of financial reporting and compliance with requirements under 2 CFR 200.332. Management misreported subrecipient activity on the SEFA, failed to include required contractual language for subrecipient awards in executed agreements, and did not perform monitoring procedures over the subrecipients that were identified during testing procedures. Context: The 10 subrecipients represent approximately 38%, $1,935,000, of the total award expenditures of $4,999,384. The condition reported was prevalent for each subrecipient participating in the award. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will draft a policy and develop an internal controls process regarding subawards and the monitoring of subrecipients to ensure the compliance requirements are met. Responsible party and timeline for completion: The City’s Controller will be responsible for overseeing the implementation of the corrective action plan, which will be implemented starting during calendar year 2025.

View Audit 341682

Finding 522368 (2022-001)

None 2022

County of Mariposa

CA

Reporting

2022-001 Temporary Assistance for Needy Families; Medical Assistance Program. We recommend that the County Departments provide the County Auditor with accurate federal expenditures informatin prior to the beginning of audit fieldwork. Management's Response: The County concurs with the finding. Respo...

2022-001 Temporary Assistance for Needy Families; Medical Assistance Program. We recommend that the County Departments provide the County Auditor with accurate federal expenditures informatin prior to the beginning of audit fieldwork. Management's Response: The County concurs with the finding. Responsible Individual: Luis Mercado, Auditor. Corrective Action Plan: The Auditor's Office will work with County departments to ensure the schedule of federal expenditures is complete and accurate prior to audit fieldsork. Anticipated Completion Date: Immediately.

View Audit 341643

Finding 522359 (2022-002)

Material Weakness 2022

Village of Spring Valley

NY

HUD Housing Programs Subrecipient Monitoring Material Weakness

Financial Reporting Requirements for Financial Assessment Submission Program Name: Section 8 Housing Choice Vouchers Assistance Listing: 14.871 Responsible Party: Village Treasurer and Housing Administrator Anticipated Completion Date: December 31, 2025 Corrective Action Plan: The Village Treasurer...

Financial Reporting Requirements for Financial Assessment Submission Program Name: Section 8 Housing Choice Vouchers Assistance Listing: 14.871 Responsible Party: Village Treasurer and Housing Administrator Anticipated Completion Date: December 31, 2025 Corrective Action Plan: The Village Treasurer and Housing Administrator will establish and document policies and procedures are designed to serve as a system on internal controls as required by OMB's Uniform Guidance (2 CFR 200). Village Treasurer will work with the PHA to ensure the accurate and timely preparation and submission of the GAAP-based unaudited and audited financial information to the Financial Assessment of Public Housing Sub-system ("FASSPH") as required by 24 CFR Section 5.801. Management Response: Management agrees with the finding and will begin implementing policies and procedures for compliance with the terms of the Section 8 reporting requirements. This will include training of the program personnel which will effectively make the department comply with the requirements to submit timely GAAP-based unaudited and audited financial information to the F1SS-PH system. Monitoring Plan: Village Treasurer will work with Housing Administrator and the Independent Public Accountant (IPA) to verify reporting compliance for audit years that have not yet been reported.

View Audit 341636

Finding 522120 (2022-003)

Material Weakness 2022

Transportation District Commission of Hampton Roads

VA

Cash Management Reporting

Condition: Expenditures were misclassified between grants which caused material misstatement that there detected and corrected as part of the FY22 independent audit of the Commission's schedule of expenditures. Corrective Action: Processes and procedures will be developed and implemented to incorpor...

Condition: Expenditures were misclassified between grants which caused material misstatement that there detected and corrected as part of the FY22 independent audit of the Commission's schedule of expenditures. Corrective Action: Processes and procedures will be developed and implemented to incorporate a monthly reconciliation and review of all grant project accounts, to include assignment of federal assistance listing (f.k.a catalouge of federal domestic assistance) numbers. Contact person Responsible for Corrective Action: Donna Brumbaugh, Director of Finance. Anticipated Completion Date: December 31, 2024.

View Audit 341338

Finding 522081 (2022-003)

Material Weakness 2022

Maryland Network Against Domestic Violence, INC

MD

Material Weakness Reporting Internal Control / Segregation of Duties

Finding - Federal Award 2022-003 Summary of Finding Late submission of required financial, programmatic, and performance reports: All of the grants under these programs require that financial, programmatic, and performance reports be submitted on a monthly, quarterly basis and/or annual basis. Mo...

Finding - Federal Award 2022-003 Summary of Finding Late submission of required financial, programmatic, and performance reports: All of the grants under these programs require that financial, programmatic, and performance reports be submitted on a monthly, quarterly basis and/or annual basis. Monthly and quarterly financial and performance reports are due within thirty calendar days from the end of each quarter. Annual financial and performance reports are due within 90 calendar days from the end of each grant year. During our testing, we noted nine reports that were submitted after the deadline. We consider this to be an instance of non_x0002_compliance and a material weakness in internal control over compliance with the reporting requirement. Statement of Concurrence or Nonconcurrence MNADV concurs with the finding and recommendation labeled 2022-003. Corrective Action Due to the limited capacity of agency staff and contractors, MNADV has been late in grant reporting. As a result of ongoing lateness of reports, MNADV has elected to move financial reporting to a quarterly basis as opposed to monthly to reduce the number of required reports. Also, the executive director has elected to train additional staff on programmatic grant reporting in an effort to increase capacity. These two measures will effectively address the problem of late reporting. These measures were put into place starting with FY25 which began on October 1, 2024. Jennifer Pollitt Hill, Executive Director

View Audit 341295

Finding 521142 (2022-004)

Material Weakness 2022

Children's Defense Fund

DC

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.512

Finding 2022-004 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF will enhance its internal processes and staffing to ensure the timely submission of future Single Audit Reporting Packages...

Finding 2022-004 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF will enhance its internal processes and staffing to ensure the timely submission of future Single Audit Reporting Packages. In January 2025, CDF hired an Outsourced Grant Manager dedicated to overseeing federal grant management, including the coordination and timely submission of all required audit and reporting packages. Key actions include:  Establishing and maintaining a robust timeline for audit activities, closely collaborating with both the accounting team and external auditors to guarantee adherence to submission deadlines.  Implementing a cross-training program within the accounting and compliance departments to mitigate the risk of disruption due to staff turnover, ensuring multiple staff members are proficient in handling audit-related tasks.  Scheduling regular internal audits and compliance checks to proactively identify and address potential issues well in advance of filing deadlines. Anticipated Completion Date: December 31, 2025.

View Audit 341102

Finding 521141 (2022-003)

Material Weakness 2022

Children's Defense Fund

DC

Reporting Material Weakness Internal Control / Segregation of Duties

Finding 2022-003 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF will conduct a thorough review and update of its reporting policies and procedures to ensure alignment with the requiremen...

Finding 2022-003 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF will conduct a thorough review and update of its reporting policies and procedures to ensure alignment with the requirements of Federal Awards. In January 2025, CDF hired an Outsourced Grant Manager responsible for overseeing the preparation, review, and submission of all grant-related reports. Key actions include:  Ensuring compliance with GAAP and federal regulations for timely and accurate submission of quarterly financial and progress reports.  Coordinating with relevant departments, managing grant accounting processing system submissions, and acting as the primary point of contact for grantor agencies regarding reporting matters.  Conducting mandatory training sessions for existing staff on the updated reporting procedures and compliance with federal requirements, with detailed instructions on Financial Reporting Forms emphasizing accuracy and timeliness.  Implementing a tracking system to monitor deadlines and the submission status of all required reports.  Scheduling regular internal audits to verify adherence to these reporting protocols and identify potential gaps in compliance. Anticipated Completion Date: December 31, 2025.

View Audit 341102

Finding 521014 (2022-006)

Material Weakness 2022

Recovery Connections of Central Florida, Inc.

FL

Subrecipient Monitoring Material Weakness Reporting

Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial and performance reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the...

Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial and performance reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding:. We will review each agreement to confirm the reporting requirements, deadlines, and any specific formats or templates that must be followed. A designated team member will be responsible for preparing, reviewing, and submitting the required reports. We will to track submission deadlines and ensure that reports are submitted on time. Name(s) of the contact person(s) responsible for corrective action: George Margoles Judy Jackson Planned completion date for corrective action plan: March 31, 2025

View Audit 340887

Finding 520969 (2022-003)

Significant Deficiency 2022

Foundation for Democratic Development

DC

Reporting

2022-003 Reporting Federal Program – All federal programs Criteria – The data collection form must be completed and submitted within nine months of the Organization’s fiscal year end. Condition and Context – As a result of a conversion to a new accounting system, the impact of COVID-19, and reco...

2022-003 Reporting Federal Program – All federal programs Criteria – The data collection form must be completed and submitted within nine months of the Organization’s fiscal year end. Condition and Context – As a result of a conversion to a new accounting system, the impact of COVID-19, and reconciliation differences, the data collection form was not timely submitted for the year ended December 31, 2022. Questioned Costs – None. Effect – The Organization was not in compliance with the Uniform Guidance reporting requirements. Cause – With the conversion to a new accounting system, combined with the COVID-19, new accounting staff and reconciliation differences, the data collection form could not be timely completed and submitted. Recommendation – The financial records of the Organization should be reconciled and closed shortly after year-end, which will permit the timely submission of the data collection form. Views of Responsible Officials and Planned Corrective Actions Management agrees with this finding. We will anticipate being able to comply with this requirement effective with the FY2024 audit. Anticipated Completion Date: The financial records for the year ended December 31, 2023, will be reconciled and closed, permitting the audited financial statements, financial reporting package and data collection form to be filed in February 2025. The financial records for the year ended December 31, 2024, will be reconciled and closed, permitting the audited financial statements, financial reporting package and data collection form to be filed timely by September 30, 2025. Contact Person: Natalia Arno, President, 916-849-3057

View Audit 340868

Finding 520664 (2022-008)

None 2022

Yankton Sioux Tribe

SD

Reporting § 200.510

2022 - 008: Reporting: Preparation of the Schedule of Expenditures and Federal Awards (SEFA) (Repeat Finding:2019-007 and 2020-007 and 2021-006) Condition: During fiscal year 2022, the Governmental Department did not have sufficient controls to ensure the SEFA accurately reflected each award’s fed...

2022 - 008: Reporting: Preparation of the Schedule of Expenditures and Federal Awards (SEFA) (Repeat Finding:2019-007 and 2020-007 and 2021-006) Condition: During fiscal year 2022, the Governmental Department did not have sufficient controls to ensure the SEFA accurately reflected each award’s federal expenditures. There were differences noted in reconciling expenditures from the original SEFA to the trial balance, and it was discovered that certain adjustments for grants receivable, unearned revenues and grant revenue had not been made in order to properly report total federal expenditures. These errors were corrected through adjustments proposed as part of the audit, and the final version of the SEFA reconciles to the Governmental Department’s general ledger. Corrective Action Plan: Management of the Tribe realizes the importance of the SEFA and will be sure that the SEFA matches the general ledger and accurately reflect each awards federal expenses. The internal task list to be developed will include reconciliations from the trial balance to the SEFA on a least a quarterly basis

View Audit 340378

Finding 520663 (2022-007)

Material Weakness 2022

Yankton Sioux Tribe

SD

Reporting

2022 - 007: Reporting (Compliance; Internal Controls Over Compliance) (Repeat 2014-004, 2015-008, 2016-005, 2017-006, 2018-005 2019-005,2020-006 and 2021-005) Material Weakness CFDA 15.030 Indian Law Enforcement CFDA 21.027 Coronavirus State and Local Fiscal ...

2022 - 007: Reporting (Compliance; Internal Controls Over Compliance) (Repeat 2014-004, 2015-008, 2016-005, 2017-006, 2018-005 2019-005,2020-006 and 2021-005) Material Weakness CFDA 15.030 Indian Law Enforcement CFDA 21.027 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Condition: During the testing of the reporting compliance requirement for ALN 15.030 – Indian Law Enforcement, 1 of the 2 quarterly Federal Financial Reports selected for testing did not reconcile with the general ledger and upon discussion with management, no reconciliation or evidence for the disagreement was provided. Corrective Action Plan: The Governmental Department will work to establish procedures to ensure that all reports submitted to funding agencies are accurate, complete, and supported by reconciled documentation. These procedures will include reconciling Federal Financial Reports (SF-425) to the general ledger on a quarterly basis, as required by ALN 15.030 – Indian Law Enforcement, and verifying the accuracy of the Project and Expenditure Report and the Recovery Plan Performance Report as required for ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds. Additionally, The Governmental Department will review and incorporate program-specific reporting requirements into a formal policy to maintain compliance with federal guidelines.

View Audit 340378

Finding 520662 (2022-005)

None 2022

Yankton Sioux Tribe

SD

Reporting

2022 – 005: Reporting – Late Data Collection Form Submission (Repeat Finding: 2021-005, 2020-006, and 2019-006) Condition: The Governmental Department’s audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of June 30, 2023. Corrective Action Plan: Th...

2022 – 005: Reporting – Late Data Collection Form Submission (Repeat Finding: 2021-005, 2020-006, and 2019-006) Condition: The Governmental Department’s audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of June 30, 2023. Corrective Action Plan: The Tribe is in the process of getting past audits caught up and will continue to add to the monthly process of making sure things are tied out on a monthly basis.

View Audit 340378

Finding 520598 (2022-002)

Material Weakness 2022

Unity Medical Center INC

TN

Reporting Internal Control / Segregation of Duties § 200.303 § 200.512

Setion 200.507 of the Uniform Guidance states that the single audit shall be completed, and reporting submitted with the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the fiscal year unless a longer period is specified. Going Forward, from 2024 w...

Setion 200.507 of the Uniform Guidance states that the single audit shall be completed, and reporting submitted with the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the fiscal year unless a longer period is specified. Going Forward, from 2024 we will complete our audits and submit the required reports by the deadlines.

View Audit 340225

Finding 520375 (2022-005)

Significant Deficiency 2022

Trumbull Community Action Program

OH

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022 – 005 – ALN 21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM (CAA-HRG) – The financial reports are prepared by the Chief Financial Officer with no review of the reporting process by a second prior to submission.” CORRECTIVE ACTION – 2022 – 05: As suggested by the auditing firm, a formal r...

Finding 2022 – 005 – ALN 21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM (CAA-HRG) – The financial reports are prepared by the Chief Financial Officer with no review of the reporting process by a second prior to submission.” CORRECTIVE ACTION – 2022 – 05: As suggested by the auditing firm, a formal review process is in place that is being followed to ensure that the reports are properly prepared. This process requires a secondary review by another responsible agency employee who will provide a dated signature upon review. Currently, the Finance Department works directly with one or more agency employees from the relevant program/department. The reports are discussed and reviewed prior to submission. Anticipated Completion Date: December 31, 2024 Responsible Officials: Van Nelson and Joseph Collins

View Audit 340095

Finding 520336 (2022-004)

Material Weakness 2022

Talbot County Board of Education

GA

Questioned Costs Subrecipient Monitoring Cash Management § 200.302 § 200.303 § 200.511

FA 2022-004 Strengthen Controls over Financial Reporting Compliance Requirement: Reporting Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance List...

FA 2022-004 Strengthen Controls over Financial Reporting Compliance Requirement: Reporting Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 84.010 - Title I Grants to Local Educational Agencies Federal Award Number: SO10A200010 (Year: 2021) SO10A210010-21A (Year: 2022) Questioned Costs: $37,644 Description: The School District did not file accurate completion reports for the Title I Grants to Local Educational Agencies program. Corrective Action Plans: District office has put procedures in action to make sure that all drawdowns are in line with expenditures. All draw down packets will be viewed and signed off by federal program director. This packet will include detail expenditure sheet for the month, year to date expenditure report and a cover sheet. Estimated Completion Date: December 31, 2024 Contact Person: Terrance H. Freeman, III CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us

View Audit 340052 Questioned Costs: $1

Finding 520330 (2022-002)

Material Weakness 2022

Talbot County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403 § 200.430

FA 2022-002 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Ge...

FA 2022-002 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund, COVID-19 - 84.425W - American Rescue Plan Elementary and Secondary School Emergency Relief Fund - Homeless Children and Youth Federal Award Number: S425D210012 (Year: 2021) S425W210011 (Year: 2021) Questioned Costs: $58,415 Description: A review of expenditures charged to the Elementary and Secondary Emergency Relief Fund program revealed that the School District's internal control procedures were not operating to ensure that expenditures were appropriately documented to support allowability. Corrective Action Plans: District office will review payroll process and develop a procedure to ensure proper documentation is kept in an orderly manner. Estimated Completion Date: December 31, 2024 Contact Person: Terrance H. Freeman, III CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us

View Audit 340052 Questioned Costs: $1

Finding 520328 (2022-001)

Material Weakness 2022

Talbot County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403 § 200.430

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: ...

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 84.010 - Title I Grants to Local Educational Agencies Federal Award Number: SO10A200010 (Year: 2021) SO10A210010-21A (Year: 2022) Questioned Costs: $23,398 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Title I Grants to Local Educational Agencies program. Corrective Action Plans: District office has put procedures in action to make sure that all drawbacks are in line with expenditures. All draw down packets will be viewed and signed off by federal program director. This packet will included detail expenditure sheet for the month, year to date expenditure report and a cover sheet. Estimated Completion Date: December 31, 2024 Contact Person: Terrance H. Freeman, III CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us

View Audit 340052 Questioned Costs: $1

Finding 520280 (2022-003)

Material Weakness 2022

Municipality of Morovis

PR

Reporting

We concur with the finding. The pandemic cause by the outbreak of COVID 19 disrupted a delayed many accounting and reporting processes during the fiscal year 2020 and 2021 since the Municipality had to shut down operations for various months. Consequently, several projects and tasks calendarized wer...

We concur with the finding. The pandemic cause by the outbreak of COVID 19 disrupted a delayed many accounting and reporting processes during the fiscal year 2020 and 2021 since the Municipality had to shut down operations for various months. Consequently, several projects and tasks calendarized were postponed or delayed, including certain reports and controls required by the Federal Regulations. As of the date of this Corrective Action Plan, the transaction detail of CDL cost incurred on fiscal year ending on June30, 2021 was produced, under alternate methods, from the Finances Department’s accounting system and submitted to the external auditor.

View Audit 339937

Finding 520278 (2022-004)

Significant Deficiency 2022

Municipality of Morovis

PR

Reporting

We concur with the finding. The pandemic caused by the outbreak of COVID 19 disrupted and delayed many accounting and reporting processes during the fiscal year 2020 since the Municipality had to shut down operations for various months. Consequently, several projects and task calendarized were postp...

We concur with the finding. The pandemic caused by the outbreak of COVID 19 disrupted and delayed many accounting and reporting processes during the fiscal year 2020 since the Municipality had to shut down operations for various months. Consequently, several projects and task calendarized were postponed or delayed, including certain reports required by Federal Regulations and Uniform Guidance. As disclosed in Comments and Corrective Actions of Finding #2022-001, the Municipality hired an Accounting Firm which is already working with the necessary adjustments, conversion entries and details and subsidiaries to prepared the Municipality’s financial statements for the fiscal year ended Jun 30, 2023.

View Audit 339937

Finding 520104 (2022-003)

Material Weakness 2022

Advanced Housing Inc.

NJ

Reporting

Item 2022-003 Material Weakness - Inaccuracy of the Schedule of Expenditures of Federal Awards (SEFA) Corrective Action Plan: Management will coordinate the voucher submission with the audit year as appropriate, in order to effectively track costs and revenues related to that year. Anticipated Co...

Item 2022-003 Material Weakness - Inaccuracy of the Schedule of Expenditures of Federal Awards (SEFA) Corrective Action Plan: Management will coordinate the voucher submission with the audit year as appropriate, in order to effectively track costs and revenues related to that year. Anticipated Completion date: 11/30/2023 Responsible Person: Carolyn Jaime, President & CEO

View Audit 339687

Finding 520098 (2022-003)

Significant Deficiency 2022

Rain Home Attendant Services, Inc.

NY

Questioned Costs Allowable Costs / Cost Principles Reporting

Finding No: 2022-003 Questioned Cost Due to Subsequent Events Response: Agree Planned Corrective Action: The Company, having complied with the disbursement at the time incurred, agreed that a ‘Question Cost’ aroused by the subsequent credit issued and applied to the account by NYS UIB. Management i...

Finding No: 2022-003 Questioned Cost Due to Subsequent Events Response: Agree Planned Corrective Action: The Company, having complied with the disbursement at the time incurred, agreed that a ‘Question Cost’ aroused by the subsequent credit issued and applied to the account by NYS UIB. Management is to report the amount of $324,825.67 to HRSA as Questioned Cost, and request HRSA approval for an election to apply this amount against unreimbursed lost revenue, in the reporting period. Guided by FQA HRSA report of February 16,2024 bullet option 2, page 16, on Question Cost per 45 CFR §75.2. “For providers that were not required to report in subsequent reporting period and chose to replace its unallowable expenses with its unreimbursed lost revenues in the reporting period in question” In the corrective action plan, the provider would indicate that the unallowable expense was “replaced “by unreimbursed lost revenues” Anticipated Completion Date: January 31, 2025.

View Audit 339671 Questioned Costs: $1

Finding 520097 (2022-002)

Significant Deficiency 2022

Rain Home Attendant Services, Inc.

NY

Allowable Costs / Cost Principles Reporting

Finding No: 2022-002 Federal Audit Clearing House Submission Response: Agree Planned Corrective Action: Management acknowledges that the audited financial statements are required to be submitted through the Federal Audit Clearinghouse online system within 9 months after end of the preceding fiscal y...

Finding No: 2022-002 Federal Audit Clearing House Submission Response: Agree Planned Corrective Action: Management acknowledges that the audited financial statements are required to be submitted through the Federal Audit Clearinghouse online system within 9 months after end of the preceding fiscal year. To ensure that this deadline is adhered to each year going forward the CFO or designee will create an aggressive closing schedule so that accurate financial information is available on a timely basis. In order for the audit and federal audit clearing house submissions to be completed timely. Anticipated Completion Date: December 31, 2024

View Audit 339671

Corrective Action Plans

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