Corrective Action Plans

Finding 395762 (2022-002)

Material Weakness 2022

Northwood-Kensett Community School District

IA

Internal Control / Segregation of Duties Reporting

New HR Director, Brooke Olson hired 8/13/2022 now reviews all checks with invoices after Board has approved expenses. In addition, she reviews all bank statements along with copies of checks provided in bank statement. She does not have check writing capabilities. • Deposit Specialist from NSB B...

New HR Director, Brooke Olson hired 8/13/2022 now reviews all checks with invoices after Board has approved expenses. In addition, she reviews all bank statements along with copies of checks provided in bank statement. She does not have check writing capabilities. • Deposit Specialist from NSB Bank does check reconciliation report each month • District is going with cashless gate system through Varsity Bound • Board is currently approving a Budget Review Committee Policy

View Audit 305393

Finding 395691 (2022-001)

Significant Deficiency 2022

Saleian Missions, Inc.

NY

Cash Management Reporting Significant Deficiency

Finding Number: 2022-001 – Reporting Programs: U.S. State Department. Award Listing Number 19.517 Overseas Refugee Assistance Programs for Africa: Sunrise Project, Cairo Urban Refugees VII U.S. State Department. Award Listing Number 19.517 Overseas Refugee Assistance Programs for Africa: Sunrise ...

Finding Number: 2022-001 – Reporting Programs: U.S. State Department. Award Listing Number 19.517 Overseas Refugee Assistance Programs for Africa: Sunrise Project, Cairo Urban Refugees VII U.S. State Department. Award Listing Number 19.517 Overseas Refugee Assistance Programs for Africa: Sunrise Project, Cairo Urban Refugees VIII U.S. Agency for International Development. Award Listing Number 98.003 Ocean Freight Reimbursement Program U.S. Agency for International Development. Award Listing Number 98.006 Foreign Assistance to American Schools and Hospitals Abroad (ASHA) - Don Bosco Sobre Ruedas (Don Bosco on Wheels) U.S. Agency for International Development. Award Listing Number 98.006 Foreign Assistance to American Schools and Hospitals Abroad (ASHA) - Walking Anew - El Salvador Planned Corrective Action: The planned correction plan is to file annual data collection forms upon the issuance of the Uniform Guidance financial statements and ensure that future data collection forms are filed timely. Person Responsible: Daniel DeFilippis, Controller Expected Completion Date: May 2024

View Audit 305324

Finding 395675 (2022-002)

Material Weakness 2022

Humboldt Community School District

IA

Internal Control / Segregation of Duties Reporting

The District will continue to review procedures to obtain the maximum internal control possible utilizing current personnel.

View Audit 305301

Finding 395594 (2022-008)

Significant Deficiency 2022

Sacramento Housing and Revelopment Agency

CA

Subrecipient Monitoring HUD Housing Programs Reporting

Community Development Block Grants/Entitlement Grants – Assistance Listing No. 14.218 Recommendation: We recommend that the Agency provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that al...

Community Development Block Grants/Entitlement Grants – Assistance Listing No. 14.218 Recommendation: We recommend that the Agency provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will ensure the federal program managers review the requirements of the Federal Funding Accountability and Transparency Act Requirements, and take the webinars and training through HUD, U.S Department of Education, and/or NCDA. In addition, Federal Programs Desk Guides and subrecipient agreements will be updated to include language regarding requirements of the Federal Funding Accountability and Transparency Act. Name(s) of the contact person(s) responsible for corrective action: Stephanie Green Planned completion date for corrective action plan: Completed 12/2023

View Audit 305205

Finding 395583 (2022-003)

Significant Deficiency 2022

Sacramento Housing and Revelopment Agency

CA

HUD Housing Programs Eligibility Reporting

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend that the person assigned to submit the 50058s to PIC, assure the fatal errors and warnings are correctly in a reasonable time to avoid variances. Explanation of disagreement with audit finding: There is no di...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend that the person assigned to submit the 50058s to PIC, assure the fatal errors and warnings are correctly in a reasonable time to avoid variances. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Ken Olson, Senior Program Analyst, is responsible for submitting the 50058s to PIC. He will regularly review and correct errors and resubmit as needed. Name(s) of the contact person(s) responsible for corrective action: Ken Olson, Senior Program Analyst Planned completion date for corrective action plan: immediately

View Audit 305205

Finding 395460 (2022-003)

Material Weakness 2022

Mercer County

NJ

Material Weakness Reporting

Please be informed, due to the late filing of the single audit, the corrective action plan will be completed with the 2023 single audit.

View Audit 305165

Finding 395438 (2022-001)

Significant Deficiency 2022

Mercer County

NJ

Reporting Significant Deficiency

Please be informed, due to the late filing of the single audit, the corrective action plan will be completed with the 2023 single audit.

View Audit 305165

Finding 395405 (2022-002)

Significant Deficiency 2022

Community Services Consortium

OR

Subrecipient Monitoring Reporting Significant Deficiency

Information on the Federal Program: Assistance Listing Number 93.600 – Head Start Cluster, United States Department of Health & Human Services. Pass-Through Entity: N/A. Award Number: 10CH011432. Compliance Requirements: Reporting. Type of Finding: Material Noncompliance. Criteria: The entity should...

Information on the Federal Program: Assistance Listing Number 93.600 – Head Start Cluster, United States Department of Health & Human Services. Pass-Through Entity: N/A. Award Number: 10CH011432. Compliance Requirements: Reporting. Type of Finding: Material Noncompliance. Criteria: The entity should have a system of internal controls in place to ensure submission of applicable reports on a timely basis. Condition: During our compliance testing, we noted the SF-429 report was not submitted as required. Cause: We believe accounting staff turnover and inexperienced replacements during the year under audit were led to the lack of and/or failure in internal controls. Effect: The required report was not submitted to the agency. Identification of Repeat Finding: This is not a repeat finding. Recommendation: Staff turnover appears to have stabilized with the new finance director and the changes she implemented related to procedures and staffing. CSC may consider obtaining part-time or temporary assistance to help with fiscal year clean-up/close out to avoid similar problems with the accounting records in the current fiscal year due to a lack of time for current staff to prepare the accounting records while also performing their normal duties. Action Taken: We concur with the recommendation and have begun adding staff and restructuring the Finance Department. We have brought in 3 contract employees to assist with audits, have added an operations supervisor to assist with internal control implementations, and are actively recruiting a temporary accounting tech and a permanent accounting analyst to round out our team. We have also restricted the area of supervision of the grants supervisor to grants only rather than all financial operations. Given the large number of grants processed through CSC, we believe that having an individual dedicated to ensuring compliance on our grants will ensure that this type of significant deficiency will not continue. Names(s) and Title(s) of Responsible Person(s): Katie Henry, Finance Director

View Audit 305159

Finding 395400 (2022-003)

Material Weakness 2022

City of Huntington Park

CA

Reporting § 200.512

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation Corrective Action Plan: The Finance Department continues to bring its accounting records and account reconciliations up to date and is working on having the financial statements and Single Audits...

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation Corrective Action Plan: The Finance Department continues to bring its accounting records and account reconciliations up to date and is working on having the financial statements and Single Audits prepared in a timely manner. The City is also working on developing, documenting, and implementing policies and procedures for timely submission of the Single Audit Reporting Package. As of March 2024, the City has had all audits through FY 2022 completed and is completing the FY 2022 single audit in April 2024. Planned Implementation Date: June 30, 2024 Responsible Person: Director of Finance

View Audit 305135

Finding 395399 (2022-002)

Significant Deficiency 2022

City of Huntington Park

CA

Reporting

Management Response and Corrective Action Plan City's Response: The City concurs with the finding. Corrective Action Plan: Finance staff will be trained to monitor the different grants that are received and appropriately record the data. A third-party consultant has established a reconciliation and ...

Management Response and Corrective Action Plan City's Response: The City concurs with the finding. Corrective Action Plan: Finance staff will be trained to monitor the different grants that are received and appropriately record the data. A third-party consultant has established a reconciliation and tracking system for grants. Planned Implementation Date: Began in Q4 FY 2023 and continues in FY 2024 Responsible Person: Finance Staff

View Audit 305135

Finding 395398 (2022-001)

Significant Deficiency 2022

City of Huntington Park

CA

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Reporting

Management Response and Corrective Action Plan City's Response: The City concurs with the finding. The staff responsible for this control during FY 2022 are no longer employed by the City. Corrective Action Plan: Current City Finance staff in conjunction with a third-party organization, Michael Bake...

Management Response and Corrective Action Plan City's Response: The City concurs with the finding. The staff responsible for this control during FY 2022 are no longer employed by the City. Corrective Action Plan: Current City Finance staff in conjunction with a third-party organization, Michael Baker, to ensure timely filing. Planned Implementation Date: started in Q4 FY 2023 and has continued into FY 2024

View Audit 305135

Finding 395188 (2022-002)

Significant Deficiency 2022

Plaza Nursing Home Company, Inc.

NY

Questioned Costs Reporting

In May 2022, a new CFO was hired and new procedures put in place. Both the CFO and Accounting Manager ensured all calculations are dual reviewed. Based on this process, it is well documented internally that the entity does indeed qualify for the full amount of funding received.

View Audit 305071 Questioned Costs: $1

Finding 395187 (2022-001)

Significant Deficiency 2022

Plaza Nursing Home Company, Inc.

NY

Subrecipient Monitoring Reporting § 200.512

In May 2022, a new CFO was hired and new procedures put in place. All reporting requirements are tracked by both the CFO as well as the Accounting Manager and reviewed on a monthly basis.

View Audit 305071

Finding 395125 (2022-001)

Material Weakness 2022

County of Plumas

CA

Reporting

Management's Response: The County concurs with the findings. Responsible Individuals: For 10.665 and 20.205: John Mannle, Director of Public Works and Damien Frank, Administrative Service Officer. For 93.658: Jennifer Bromby, DFO and Neil Caiazo, Director. For 93.778: Dana Loomis, Director of ...

Management's Response: The County concurs with the findings. Responsible Individuals: For 10.665 and 20.205: John Mannle, Director of Public Works and Damien Frank, Administrative Service Officer. For 93.658: Jennifer Bromby, DFO and Neil Caiazo, Director. For 93.778: Dana Loomis, Director of Public Health and DeLena Jones, Administrative Service Officer. Corrective Action Plan: For 10.665 and 20.205: Public Works has had a shortage of project engineers that has led to the issues that precipitated the audit finidng of: expenditures reported on invoices for reimbursement from federal transportation programs being less than the expenditures noted by the audit. Project engineers are responsible for approving all ivnoices for reimbursement from federal transportation programs. Staff need to be reminded to repeatedly self-audit back through the time periods noted on previous invoices for reimbursement when preparing a new invoice. Changes or missed expenditures due to late postings or accruals by fiscal staff can then be found and added into the new reimbursement invoice. Discussions have been made among the management team to eliminate reporting issues. For 93.685: Social Services has reached out to another county regarding procedures for completing the schedules. They provided a copy of instructions for completing the schedule of expenditures of federal awards. Plumas County Social Services has now implemented those procedures going forward. For 93.778: Department of Public Health recognizes that the records for 93.778, CHDP-FC were not correct for FY 21/22. The Department experienced turnover during the time frame and the prior Administrative Service Officer had utilized a new software program and the new Administrative Service Officer was unfamiliar with the program. Public Health has changed the method in which they record receivables and expenditures since the original fieldwork was performed and currently keeps accurate and up-to-date records. The invoices and payments that were missed in FY 21/22 have been submitted and all receivables have since been recorded. Anticipated Completion Date: We will have more formal communication with departments by June 30, 2024.

View Audit 305056

Finding 395095 (2022-002)

None 2022

National Federal of Families for Children's Mental Health

MD

Reporting

Action Taken: NFFCMH is now aware of the timelines associated with the Uniform Guidance Report. As such, we expect no further issues or problems with the timely filing of this annual report.

View Audit 305025

Finding 395048 (2022-005)

Material Weakness 2022

University Settlement Society of New York, Inc.

NY

Reporting Equipment & Real Property Management § 200.334

The Settlement agrees with the finding. The Assistant Controller prepares the form SF-425 reports and the Controller reviews and approves them for submission. These forms and supporting documentation are saved and retained in SharePoint. SF-425 due date reminders are posted in preparer’s calendar an...

The Settlement agrees with the finding. The Assistant Controller prepares the form SF-425 reports and the Controller reviews and approves them for submission. These forms and supporting documentation are saved and retained in SharePoint. SF-425 due date reminders are posted in preparer’s calendar and adherence to the due dates is monitored by the Controller. Implementation began July 2022. Responsible parties: Assistant Controllers, Controller Completion date: 7/1/2022

View Audit 304979

Finding 395047 (2022-004)

Material Weakness 2022

University Settlement Society of New York, Inc.

NY

Questioned Costs Allowable Costs / Cost Principles Cash Management

The Settlement agrees with the finding. Management has implemented a number of compensating controls to mitigate the risk of any future overdraws of government contract funds. As part of the monthly process, it is required that the preparer of the invoice be separate from the reviewer and approver o...

The Settlement agrees with the finding. Management has implemented a number of compensating controls to mitigate the risk of any future overdraws of government contract funds. As part of the monthly process, it is required that the preparer of the invoice be separate from the reviewer and approver of the invoice and that the preparer provide an expense report verifying the amount submitted for payment. The contract specific monthly expense report (Direct Report generated through Sage Intacct) is reviewed for accuracy and completeness by both the preparer and reviewer. For OHS, specifically, the reviewer and approver receive both the monthly Director Report and a summary of payments received to date. The approver is either the Controller or the CFAO. Once approved, the reimbursement request with expenses and backupdocuentation is submitted to the funder, who performs a final review prior to releasing payment for reimbursement. Additionally, for year-end, the fiscal team begins the reconciliation process with previously audited yearend A/R balances by contract. They then verify that subsequent receipts substantiate the receivable previously recorded in the books. Expenses for each contract are billed monthly by recording a receivable and revenue. Implementation began July 2022. Responsible parties: Assistant Controllers, Controller, CFAO Completion date: 7/1/2022

View Audit 304979 Questioned Costs: $1

Finding 394973 (2022-003)

Material Weakness 2022

City of Turlock

CA

Questioned Costs Subrecipient Monitoring Eligibility

Finding Reference Number #SA2022-003: Monitoring CDBG and HOME Program Activities for Compliance with Program Rules and Regulations Assistance Listing Numbers: 14.228, 14.239 Assistance Listing Title: Community Development Block Grants/State's Program HOME Investment Partnerships Program Name ...

Finding Reference Number #SA2022-003: Monitoring CDBG and HOME Program Activities for Compliance with Program Rules and Regulations Assistance Listing Numbers: 14.228, 14.239 Assistance Listing Title: Community Development Block Grants/State's Program HOME Investment Partnerships Program Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-19-MC-06-0039, B-20-MC-06-0039, M-18-DC-06-0240, M-20-DC-06-0240 • Fiscal Year of Initial Finding: 2022 • Name(s) of the contact person: Gary Hampton, Development Services Director • Corrective Action Plan: CDBG Findings:  For the finding of an incorrect identification of activity in the Integrated Disbursement & Information System (IDIS), which was deemed an ineligible activity, the City has requested a Voluntary Grant Reduction (VGR) in order to compensate for the error. It is currently pending the Department of Housing and Urban Development (HUD) approval.  In regards to the finding from not having a current Residential Anti-Displacement and Relocation Assistance Plan, the City has developed the plan and it was approved by the City Council on 4/9/24. The document is to be uploaded to HUD prior to the end of the month of April 2024. HOME Findings:  In order to address the finding of an absence of dated signatures of all parties on the beneficiary written agreement for the two IDIS projects and a lack of HOME program policies and procedures to ensure written agreements include dated signatures of all parties, the City updated their “City of Turlock Home Consortium Policies and Procedures.”  The City updated their contract template so that it would address the finding of an absence of many federally required provisions in the City’s loan agreement with a property owner, including five components detailed in the monitoring letter that were missing from the agreement.  The amount of HOME funds invested in one IDIS project was not at or below the applicable maximum per-unit HOME subsidy limit as required under 24 CFR Section 92.250(a). The limit was exceeded by $133,625. The City has requested a VGR and it is pending HUD approval.  To address the finding of not having comprehensive written policies and procedures as required under HOME regulation 24 CFR Section 92.504(a), including Tenant Selection, Income Determination and Lease Compliance, the City as part of their update of the “City of Turlock Home Consortium Policies and Procedures” included such provisions. • Anticipated Completion Date: 6/30/2024

View Audit 304861 Questioned Costs: $1

Finding 394879 (2022-008)

Significant Deficiency 2022

Carlton County, Minnesota

MN

Student Financial Aid Cash Management Reporting § 200.303

Finding Number: 2022-008 Finding Title: LCTS Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Ann Ozan – Fiscal Supervisor II. Corrective Action Planned: Document the review of the public health, corrections, and school district quarterly...

Finding Number: 2022-008 Finding Title: LCTS Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Ann Ozan – Fiscal Supervisor II. Corrective Action Planned: Document the review of the public health, corrections, and school district quarterly reports. Review is being done when the state report is prepared, but not currently documented. Anticipated Completion Date: December 31, 2023.

View Audit 304767

Finding 394878 (2022-007)

Significant Deficiency 2022

Carlton County, Minnesota

MN

Reporting

Finding Number: 2022-007 Finding Title: Reporting Program: 11.307 Economic Adjustment Assistance Name of Contact Person Responsible for Corrective Action: JinYeene Neumann – County Engineer and Carla McCullough – Highway Department Office Administrator. Corrective Action Planned: Review program and ...

Finding Number: 2022-007 Finding Title: Reporting Program: 11.307 Economic Adjustment Assistance Name of Contact Person Responsible for Corrective Action: JinYeene Neumann – County Engineer and Carla McCullough – Highway Department Office Administrator. Corrective Action Planned: Review program and grant requirements to meet any reporting deadlines. Subsequent required reports were submitted in a timely manner for the remainder of 2022. Anticipated Completion Date: September 30, 2022.

View Audit 304767

Finding 394711 (2022-002)

Significant Deficiency 2022

Maimonides Medical Center

NY

Reporting Significant Deficiency § 200.502 § 200.510

2022-002 – Completeness and accuracy of the Schedule of Expenditures of Federal Awards- Significant Deficiency Cluster: Not applicable Federal Granting Agency: Department of Homeland Security and Emergency Services Award Name: COVID-19 – Disaster Grants- Public Assistance (Presidentially...

2022-002 – Completeness and accuracy of the Schedule of Expenditures of Federal Awards- Significant Deficiency Cluster: Not applicable Federal Granting Agency: Department of Homeland Security and Emergency Services Award Name: COVID-19 – Disaster Grants- Public Assistance (Presidentially Declared Disasters) Pass-Through from New York State Department of Homeland Security and Emergency Services Assistance Listing #: 97.036 Assistance Listing Title: COVID-19 - Disaster Grants- Public Assistance (Presidentially Declared Disasters) Pass-Through from New York State Department of Homeland Security and Emergency Services Award Year: January 1, 2022- December 31, 2022 Management of Maimonides Medical Center did not correctly interpret the rules in regards to the review and approval process by FEMA and New York State Department of Homeland Security and Emergency Services for the requirement to record FEMA funds. Management has consulted with their auditors on the proper timing to recognize and record the revenue. The Medical Center has reviewed the FEMA portal to ensure all FEMA project funds obligated and expended are reported in the proper period. Responsible Individual: Robert Palermo, Executive Vice President Chief Financial Officer

View Audit 304582

Finding 394710 (2022-001)

None 2022

Maimonides Medical Center

NY

Reporting

2022-001 – Reporting of Provider Relief Fund (“PRF”) Lost Revenues Cluster: Not applicable Federal Granting Agency: Health Resources and Services Administration Award Name: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistanc...

2022-001 – Reporting of Provider Relief Fund (“PRF”) Lost Revenues Cluster: Not applicable Federal Granting Agency: Health Resources and Services Administration Award Name: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Assistance Listing Title: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution – Period 4 Award Year: January 1, 2020 – December 31, 2022 Management of Maimonides Midwood Community Hospital have reached out to HRSA on September 5, 2023 to determine if any corrective action related to the reporting error is necessary. HRSA responded and advised that the reporting portal is closed and changes can no longer be made to the report. HRSA also advised to maintain all records that pertain to expenditures and other data related to the PRF payment for three (3) years. Management will review any future PRF submissions to ensure that HRSA instructions are appropriately followed. Responsible Individual: Robert Palermo, Executive Vice President Chief Financial Officer

View Audit 304582

Finding 394633 (2022-002)

Significant Deficiency 2022

Wausau Area Performing Arts Foundation, Inc.

WI

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

The audit firm used by the Foundation for 30+ years notified the Foundation in summer of 2022 that it would no longer be able to provide local audit staff. After many conversations with the firm it was agreed that they would perform the annual audit and single source audit remotely with staff from ...

The audit firm used by the Foundation for 30+ years notified the Foundation in summer of 2022 that it would no longer be able to provide local audit staff. After many conversations with the firm it was agreed that they would perform the annual audit and single source audit remotely with staff from first Madison and then Chicago. All of the audit materials and trial balance were uploaded from the Foundation to the audit firm in October 2022. The final audit was not completed until August 2023. In order to improve the timeliness for the annual audit, the Foundation has engaged a local audit firm for subsequent audits.

View Audit 304534

Finding 394624 (2022-004)

Material Weakness 2022

Village of Elizabeth

IL

Reporting § 200.512

The Village of Elizabeth agrees with this finding. The Village will attempt to meet reporting package and data collection form deadlines.

View Audit 304528

Finding 394623 (2022-003)

Material Weakness 2022

Village of Elizabeth

IL

Material Weakness Reporting Internal Control / Segregation of Duties

The Village board of trustees will continue to provide additional oversight by making the budget committee a permanent standing committee that will meet quarterly to go over finances presented to them by the clerk and treasurer. Additionally, the budget committee will continue to go over line items ...

The Village board of trustees will continue to provide additional oversight by making the budget committee a permanent standing committee that will meet quarterly to go over finances presented to them by the clerk and treasurer. Additionally, the budget committee will continue to go over line items of the budget comparison looking for incorrect entries.

View Audit 304528

Corrective Action Plans

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