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Corrective Action Plans

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Finding 502266 (2022-001)
Significant Deficiency 2022
American Association of Physics Teachers, Inc.
MD
Reporting Significant Deficiency
Finding 2022-001: State Audit Law and Single Audit Reporting Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Sci...
Finding 2022-001: State Audit Law and Single Audit Reporting Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1431638 (9/1/2014 – 8/31/2022), 1500529 (9/1/2015 – 8/31/2022), 1624185 (9/16/2016 – 8/31/2022), 1640791 (9/15/2016 – 8/31/2022), 1720869 (5/15/2017 – 4/30/2022), 1726113 (8/1/2017 – 9/30/2023), 1821462 (7/1/2018 – 6/30/2024), 1940925 (1/15/2020 – 12/31/2023), 1907950 (7/1/2019 – 6/30/2024), 2015205 (4/1/2020 – 3/31/2022), 2021059 (10/1/2020 – 9/30/2024), 2141745 (5/1/2022 – 4/30/2027), 2212807 (7/1/2022 – 6/30/2026) Federal Program: Research and Development Cluster (Mathematical and Physical Sciences) Assistance Listing Number and Title: 47.049 Mathematical and Physical Sciences Name of Federal Agency, Pass Through Entity, Award Number and Year: National Science Foundation: 1821372 (10/1/2018 – 9/30/2024 pass through entity American Physical Society), 1834530 (9/1/2018 – 8/31/2025 pass through entity American Physical Society), 1938815 (8/1/2020 – 7/31/2024) Federal Program: Research and Development Cluster (Science) Assistance Listing Number and Title: 43.001 Science Name of Federal Agency, Pass Through Entity: National Aeronautics and Space Administration: NNX16AR36A (8/24/2016 – 8/23/2021 pass through entity Temple University of the Commonwealth System of Higher Education), 80NSSC21K1560 (6/28/2021 – 6/27/2022 pass through entity Temple University of the Commonwealth System of Higher Education), 80NSSC22K1071 (5/23/2022 – 5/22/2023)Condition: AAPT did not timely file the audit with the annual financial report with the State of New York. AAPT did not timely file the single audit with the Federal Clearing House. Views of Responsible Officials and Planned Corrective Actions: AAPT has institute new policies and deadlines for staff to submit the required documentation in order for the accounting department to close the monthly books on a more timely and accurate financial statements. The polices include new staff repercussions for not following the new policies up to termination of employment. Anticipated Completion Date: October 15, 2024 Responsible Official: Michael Brosnan, CFO
View Audit 324376
Finding 502100 (2022-001)
Material Weakness 2022
Town of Geraldine
MT
Reporting
The Town acknowledges that the audit was late due to turnover of key positions, causing a delay in completion of the Town's fiscal year 2021 audit which resulted in further delay of the fiscal year 2022 audit. Going forward we will attempt to coordinate employment transitions for key positions.
The Town acknowledges that the audit was late due to turnover of key positions, causing a delay in completion of the Town's fiscal year 2021 audit which resulted in further delay of the fiscal year 2022 audit. Going forward we will attempt to coordinate employment transitions for key positions.
View Audit 324290
Finding 502068 (2022-004)
Material Weakness 2022
Municipality of Loiza
PR
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.302 § 200.339 § 200.403
The accounting staff will continue searching for supporting documentation related to the disbursements amounting $17,565. The Coronavirus State & Local Fiscal Recovery Funds (CSLFR) Department of Treasury Final Rule of January 2022., offers a standard allowance for revenue loss of $10 million, allo...
The accounting staff will continue searching for supporting documentation related to the disbursements amounting $17,565. The Coronavirus State & Local Fiscal Recovery Funds (CSLFR) Department of Treasury Final Rule of January 2022., offers a standard allowance for revenue loss of $10 million, allowing recipients to select between a standard amount of revenue loss or complete a full revenue loss calculation. Recipients that select the standard allowance may use that amount, in many cases their full award, for government services. The Municipality’s management selected the standard allowance, since the amount awarded of CSLFR funds were less than $10 million ad determined that the use of these funds was for governmental services, which are services traditionally provided by recipient governments. The Municipality determined that the payroll expenditures of several departments of the Municipality’s General Fund will be charged to the CSLFR fund as government services. The transfer of $1,468,197 of CSLFR to other Municipality’s bank accounts was to cover the payrolls related to governmental services accounted in the Municipality’s General Fund during the fiscal year 2021-2022. Due to an involuntary omission, these transfers were not recorded as expenditures in the CSLFR fund in the accounting system of the Municipality. To correct this accounting error the Municipality’s management gave instructions to the accounting staff to start reclassifying in the accounting system as soon as possible, these transfers to payroll expenditures accounts in the CSLFR fund. Municipality’s management believes that this finding should be related to an issue of reporting because the Municipality complied with the requirements of activities allowed or unallowed and allowable costs, since the Municipality disbursed CSLFR funds related to governmental services in accordance with the Department of Treasury Final Rule of January 2022. No actions are required related to this finding.
View Audit 324264 Questioned Costs: $1
Finding 502067 (2022-003)
Material Weakness 2022
Municipality of Loiza
PR
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.208 § 200.302 § 200.339 § 200.403
Evidence of AAFAF Funds closeout report was provided, there is no issue.
Evidence of AAFAF Funds closeout report was provided, there is no issue.
View Audit 324264 Questioned Costs: $1
Finding 502066 (2022-002)
Significant Deficiency 2022
Municipality of Loiza
PR
Reporting Matching / Level of Effort / Earmarking § 200.501 § 200.508 § 200.510 § 200.512 § 200.514
The Municipality Administration is committed to complying with all submissions and has ensured the proper signing of an external auditors firm to comply with such requirements.
The Municipality Administration is committed to complying with all submissions and has ensured the proper signing of an external auditors firm to comply with such requirements.
View Audit 324264
Ekalaka Public Schools
MT
Procurement, Suspension & Debarment Reporting § 200.512
The District is working with the auditors to get the District caught up to ensure that the 2024 financial statement audit is submitted on time.
The District is working with the auditors to get the District caught up to ensure that the 2024 financial statement audit is submitted on time.
View Audit 324219
Finding 502007 (2022-001)
Significant Deficiency 2022
Florence-Carlton School District 15-6
MT
Reporting Internal Control / Segregation of Duties § 200.512
We appreciate the opportunity to address the internal control deficiencies noted in the audit For FY 22 of the financial statements of Florence-Carlton School District 15-6, Florence , MT. We have reviewed the deficiencies and have included our responses to each below. I. Finding # 2022-00 I - Late...
We appreciate the opportunity to address the internal control deficiencies noted in the audit For FY 22 of the financial statements of Florence-Carlton School District 15-6, Florence , MT. We have reviewed the deficiencies and have included our responses to each below. I. Finding # 2022-00 I - Late filing of Financial and Audit Reports. Reports had not been filed within nine months after the fiscal year end of June. 30, 2022 , which should have been by Mar. 31, 2023 . Management Response: Florence - Carlton School District 15-6 has historically filed audit reports in a timely manner to the respective agencies. The district had multiple key changes in key financial management positions in a very short turnover and this slowed down the audit process. Internal control procedures have been outlined and put in place for future financial schedule s, including the Schedule of Federal Awards moving forward
View Audit 324216
Finding 501925 (2022-007)
Material Weakness 2022
Hill & Dales General Hospital and Subsidiary
MI
Reporting Material Weakness Matching / Level of Effort / Earmarking
Finding 2022-007 Federal Agency Names: Department of Health and Human Services and Department of Agriculture Program Names: COVID-19 Provider Relief Fund and American Rescue Plan and Community Facilities Loans and Grants Federal Financial Assistance Listings: #93.498 and #10.766 Initial Fiscal Year ...
Finding 2022-007 Federal Agency Names: Department of Health and Human Services and Department of Agriculture Program Names: COVID-19 Provider Relief Fund and American Rescue Plan and Community Facilities Loans and Grants Federal Financial Assistance Listings: #93.498 and #10.766 Initial Fiscal Year Finding Occurred: 2022 Finding Summary: The Corporation does not have the internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards (Schedule) being audited. The Corporation requested Eide Bailly LLP to draft the Schedule. Responsible Individuals: Renee Henry, Corporate Controller Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the Schedule. We will continue to have our auditors prepare the Schedule as part of their single audit. Anticipated Completion Date: Ongoing
View Audit 324085
Finding 501924 (2022-006)
Material Weakness 2022
Hill & Dales General Hospital and Subsidiary
MI
Reporting Material Weakness
Finding 2022-006 Federal Agency Names: Department of Health and Human Services and Department of Agriculture Program Names: COVID-19 Provider Relief Fund and American Rescue Plan and Community Facilities Loans and Grants Federal Financial Assistance Listings: #93.498 and #10.766 Initial Fiscal Year ...
Finding 2022-006 Federal Agency Names: Department of Health and Human Services and Department of Agriculture Program Names: COVID-19 Provider Relief Fund and American Rescue Plan and Community Facilities Loans and Grants Federal Financial Assistance Listings: #93.498 and #10.766 Initial Fiscal Year Finding Occurred: 2022 Finding Summary: The Corporation does not have the internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards (Schedule) being audited. The Corporation requested Eide Bailly LLP to draft the Schedule. Responsible Individuals: Renee Henry, Corporate Controller Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the Schedule. We will continue to have our auditors prepare the Schedule as part of their single audit. Anticipated Completion Date: Ongoing
View Audit 324085
Finding 501923 (2022-005)
Material Weakness 2022
Hill & Dales General Hospital and Subsidiary
MI
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303
Finding 2022-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Initial Fiscal Year Finding Occurred: 2021 Finding Summary: The Corporation claimed expenses that were reim...
Finding 2022-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Initial Fiscal Year Finding Occurred: 2021 Finding Summary: The Corporation claimed expenses that were reimbursed by other funding sources. These expenses were improperly included in the HHS Special Report which caused the report to be inaccurate. Responsible Individuals: Renee Henry, Corporate Controller Corrective Action Plan: The Corporation will implement internal control policies to ensure all amounts reimbursed by other funding sources are adequately documented and reduced from the eligible expenditure listing and ensure are properly recorded in the report required to be submitted to the federal agency. The Corporation will also implement a review process to ensure all key line items are necessary, correct, meet the requirements of the federal program, and are properly recorded in the reports required to be submitted to the federal agency. Anticipated Completion Date: March 31, 2024
View Audit 324085 Questioned Costs: $1
Finding 501922 (2022-004)
Material Weakness 2022
Hill & Dales General Hospital and Subsidiary
MI
Subrecipient Monitoring Material Weakness Reporting § 200.303
Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Initial Fiscal Year Finding Occurred: 2021 Finding Summary: The Corporation’s final lost revenue calculatio...
Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Initial Fiscal Year Finding Occurred: 2021 Finding Summary: The Corporation’s final lost revenue calculation identified as eligible and claimed under the Provider Relief Fund program did not agree to the amount claimed in the report submitted to the Department of Health and Human Services for Period 3 and Period 4. Additionally, the Corporation’s total net patient care revenues did not agree to the amount in the report submitted to the Department of Health and Human Services for Period 4. Responsible Individuals: Renee Henry, Corporate Controller Corrective Action Plan: Management will implement a control process which includes monitoring over amounts reported relating to lost revenue amounts and the related calculation. Anticipated Completion Date: March 31, 2024
View Audit 324085
Finding 501921 (2022-003)
Material Weakness 2022
Hill & Dales General Hospital and Subsidiary
MI
Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303
Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Initial Fiscal Year Finding Occurred: 2021 Finding Summary: The Corporation did not have an adequate intern...
Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Initial Fiscal Year Finding Occurred: 2021 Finding Summary: The Corporation did not have an adequate internal control policy in place to ensure review and approval of the lost revenue calculation and report submitted to the Department of Health and Human Services for Period 3 and Period 4. Responsible Individuals: Renee Henry, Corporate Controller Corrective Action Plan: Management will implement a control process which includes a secondary review and approval of any future lost revenue calculation and report submitted under the federal program. Anticipated Completion Date: March 31, 2024
View Audit 324085
Finding 501898 (2022-003)
Significant Deficiency 2022
Access, INC
CA
Reporting Significant Deficiency § 200.512
Access, Inc. has recently employed a CFO with extensive experience with the Department of Labor grants and contracts, to assist with the accounting process and to ensure the books are closed in a timely fashion and the reporting package to be submitted to the Federal Audit Clearinghouse.
Access, Inc. has recently employed a CFO with extensive experience with the Department of Labor grants and contracts, to assist with the accounting process and to ensure the books are closed in a timely fashion and the reporting package to be submitted to the Federal Audit Clearinghouse.
View Audit 324040
Finding 501897 (2022-002)
Material Weakness 2022
Access, INC
CA
Questioned Costs Cash Management Material Weakness § 200.303
Management will undertake the following corrective actions to address the material weakness identified: 1.Provide additional training to staff involved in payroll processing. 2.Establish procedures and implement more precise controls to ensure that expenditures are properly reviewed and approved bef...
Management will undertake the following corrective actions to address the material weakness identified: 1.Provide additional training to staff involved in payroll processing. 2.Establish procedures and implement more precise controls to ensure that expenditures are properly reviewed and approved before being charged to a federal award.
View Audit 324040 Questioned Costs: $1
Finding 501896 (2022-001)
Material Weakness 2022
Access, INC
CA
Internal Control / Segregation of Duties Material Weakness Reporting
Access, Inc. concurs with the finding and has begun implementing corrective action. Access, Inc. has recently employed a CFO with extensive experience with the Department of Labor grants and contracts, to assist with the accounting process which will enhance the organizations’ ability to ensure acco...
Access, Inc. concurs with the finding and has begun implementing corrective action. Access, Inc. has recently employed a CFO with extensive experience with the Department of Labor grants and contracts, to assist with the accounting process which will enhance the organizations’ ability to ensure accounting records are accurate and complete.
View Audit 324040
Finding 501769 (2022-011)
Material Weakness 2022
Highscope Educational Research Foundation
MI
Reporting
Finding Type. Material Noncompliance/Material Weakness in Internal Control over Compliance (Reporting). Program. U.S. Department of Education; Education Innovation and Research, Supporting Preschool and Kindergarten Students; ALN 84.411C; Award Number U411C160089. Condition. We reviewed the ...
Finding Type. Material Noncompliance/Material Weakness in Internal Control over Compliance (Reporting). Program. U.S. Department of Education; Education Innovation and Research, Supporting Preschool and Kindergarten Students; ALN 84.411C; Award Number U411C160089. Condition. We reviewed the final FFR, which was not complete and accurate. Required information missing from the FFR included cash receipt, cash disbursement, and expenditure data. Effect. The Organization reported incorrect financial information to the grantor. Corrective Action Plan. A policy around federal programs has been created and will be implemented for all future federal grants, which includes the need for all parties who are involved in the administration to have federal funds training as well as comply with the policy. A position has been added to the organization to oversee all grants to ensure future compliance. Contact Person Responsible. Mark Ortiz, Operations Project Manager Anticipated Completion Date. September 15, 2024
View Audit 323858
Finding 501764 (2022-004)
Significant Deficiency 2022
Isuroon
MN
Reporting Special Tests & Provisions Matching / Level of Effort / Earmarking
To rectify the audit finding concerning the untimely submission of financial statements to the SBA as mandated by the EIDL agreement, Isuroon will prioritize the immediate filing of the required documentation with the SBA to mitigate any potential risks associated with non-compliance. This proactive...
To rectify the audit finding concerning the untimely submission of financial statements to the SBA as mandated by the EIDL agreement, Isuroon will prioritize the immediate filing of the required documentation with the SBA to mitigate any potential risks associated with non-compliance. This proactive approach will include a comprehensive review of all SBA filing requirements, enabling Isuroon to develop standardized procedures for prompt and accurate submissions. Additionally, Isuroon will establish robust internal controls tailored to manage obligations with all lenders, banks, and financial institutions, ensuring timely filing of financial reports in accordance with their respective agreements. By addressing these deficiencies and bolstering internal controls, Isuroon aims to safeguard its financial standing and uphold regulatory compliance across all loan agreements.
View Audit 323854
Finding 501763 (2022-003)
Significant Deficiency 2022
Isuroon
MN
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512
Isuroon acknowledges the audit finding and has taken proactive steps to implement a comprehensive corrective plan. The ongoing recruitment of an experienced finance director, as outlined, marks a crucial milestone in strengthening leadership and oversight within the finance department. This individu...
Isuroon acknowledges the audit finding and has taken proactive steps to implement a comprehensive corrective plan. The ongoing recruitment of an experienced finance director, as outlined, marks a crucial milestone in strengthening leadership and oversight within the finance department. This individual will bring invaluable expertise to ensure that accounting processes adhere to regulatory mandates, including those stipulated in 2 CFR 200.512. Furthermore, the engagement of a certified accounting firm for monthly reviews of the books of accounts underscores Isuroon's proactive approach to enhancing financial controls. This external oversight not only complements the efforts of the finance director but also provides an additional layer of assurance regarding the accuracy and completeness of accounting records throughout the fiscal year. Moreover, the CEO's commitment to closely monitor the accounting department and collaborate closely with the finance team, under the guidance of the new finance director, underscores Isuroon's dedication to timely reporting. The CEO's direct involvement will foster ongoing communication and cooperation, ensuring that periodic reports are promptly disseminated to donors, auditors, the board of directors, and all other relevant stakeholders. By leveraging these resources and fostering a culture of accountability and transparency, Isuroon is well-positioned to address the root causes of the audit findings and establish robust mechanisms for the timely submission of audit reporting packages in the future.
View Audit 323854
Finding 501760 (2022-002)
Significant Deficiency 2022
Isuroon
MN
Internal Control / Segregation of Duties Reporting Significant Deficiency
Isuroon acknowledges the impact of staff turnover and the critical need for strong leadership within the finance team. As outlined in our response to the first finding, we are actively recruiting an experienced Finance Director to provide leadership and expertise in internal control for nonprofit ac...
Isuroon acknowledges the impact of staff turnover and the critical need for strong leadership within the finance team. As outlined in our response to the first finding, we are actively recruiting an experienced Finance Director to provide leadership and expertise in internal control for nonprofit accounting. Additionally, comprehensive training on internal control, financial reporting and other relevant financial procedures will be provided to existing staff members. Furthermore, the engagement of a certified accounting firm to conduct monthly reviews of our financial records will ensure compliance with internal control procedures, providing feedback and guidance as needed. These measures are aimed at reinforcing internal controls, facilitating timely bank reconciliations, and demonstrating our unwavering commitment to transparency and accountability in financial management.
View Audit 323854
Finding 501757 (2022-001)
Material Weakness 2022
Isuroon
MN
Internal Control / Segregation of Duties Material Weakness Reporting
We agree that due to the turnover of finance staff and the lack of consistent leadership in the finance department, we realized the need for strong leadership for our finance team. Consequently, the recruitment of an experienced Finance Director is in process, who has extensive experience working wi...
We agree that due to the turnover of finance staff and the lack of consistent leadership in the finance department, we realized the need for strong leadership for our finance team. Consequently, the recruitment of an experienced Finance Director is in process, who has extensive experience working with nonprofit organizations, the U.S. government, and the United Nations. This new hire will ensure the finance department has strong leadership with a deep understanding of GAAP standards and the complexities involved in nonprofit accounting. Additionally, existing staff members will receive comprehensive training on GAAP and other relevant financial procedures to ensure they have the necessary knowledge and skills to perform their duties accurately. This training will be ongoing to keep the staff updated on any changes in accounting standards and practices. Furthermore, Isuroon will engage a certified accounting firm to conduct monthly reviews of its books of accounts. This firm will provide regular feedback and guidance, identifying any discrepancies or areas needing improvement and suggesting best practices to ensure compliance with GAAP and the accuracy of financial reporting. By implementing these measures, we aim to establish robust internal controls over the financial closing process, ensuring all necessary adjustments are recorded and reviewed in a timely manner. This comprehensive approach will mitigate the risk of material misstatements, enhance the reliability of financial statements, and demonstrate a commitment to transparency and accountability in financial management.
View Audit 323854
Finding 501723 (2022-001)
Significant Deficiency 2022
Disability Rights California
CA
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN For the Year Ended September 30, 2022 Finding 2022-001 Program: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Agency: U.S. Department of the Treasury Organization's Response: DRC agrees with the finding. Views of Responsible Officials: DRC agre...
CORRECTIVE ACTION PLAN For the Year Ended September 30, 2022 Finding 2022-001 Program: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Agency: U.S. Department of the Treasury Organization's Response: DRC agrees with the finding. Views of Responsible Officials: DRC agrees with the finding and has taken steps to rectify the finding. The schedule of expenditures of federal awards has been updated to include the $1,114,429 federal expenditures for the Coronavirus State and Local Fiscal Recovery Funds. The total federal expenditures were updated from $17,824,221 to $18,938,650. The schedule of expenditures of state awards has been updated to not include the $1,114,429 federal expenditures. The total state expenditures were updated from $19,710,395 to $18,595,966. DRC is monitoring and performing evaluations of individual grants to ensure expenditures are accurately captured and reported on the schedule of expenditures of federal awards. In addition, DRC maintains a thorough review process for the preparation of the schedule of expenditures of federal awards. Name of Responsible Person: Karen Keene, Associate Executive Director of Finance and Administration Anticipated Completion Date: September 4, 2024
View Audit 323803
Young Scholars for Academic Dba Truevolution Inc.
CA
Reporting § 200.512
Management’s Response and Action Plan Accounting 501 was brought onboard in fall of 2023 to expand the finance department. A significant amount of work was done to bring the current and historical financial reporting to a timely and accurate position. Financials and supporting schedules are currentl...
Management’s Response and Action Plan Accounting 501 was brought onboard in fall of 2023 to expand the finance department. A significant amount of work was done to bring the current and historical financial reporting to a timely and accurate position. Financials and supporting schedules are currently being produced on a monthly basis. The 2023 audit is on track to be completed on a reasonable timeline. Personnel Responsible: Gabriel Maldonado, Chief Executive Officer Anticipated Completion Date: September 2024
View Audit 323796
Bread & Roses Community Fund
PA
Reporting Internal Control / Segregation of Duties § 200.152
Finding 2022-001 Condition Bread & Roses Community Fund did not submit its June 30, 2022 reporting package within the required timeframe. 2 CFR 200.152(c) requires that an entity submit the audited financial statements and data collection form ("reporting package") within the earlier of 30 calendar ...
Finding 2022-001 Condition Bread & Roses Community Fund did not submit its June 30, 2022 reporting package within the required timeframe. 2 CFR 200.152(c) requires that an entity submit the audited financial statements and data collection form ("reporting package") within the earlier of 30 calendar days after receipt of the audit or nine months after the end of the audit period. Criteria Bread & Roses Community Fund is responsible for establishing internal controls to make sure the reporting package is submitted timely. Cause Bread & Roses Community Fund was not able to complete the reporting package by the required time period due to staffing issues. Effect Bread & Roses Community Fund did not submit its June 30, 2022 reporting package within the required timeframe. Recommendation Bread & Roses Community Fund should develop a reporting package timeline and submit the required documents within the earlier of 30 calendar days after receipt of the audit or nine months after the end of the audit period. View of Responsible Officials and Planned Corrective Action Management agrees with this recommendation. The COVID-19 pandemic presented significant challenges for Bread & Roses Community Fund. During the global pandemic, we doubled our commitment to the grassroots organizations we support and our stakeholders when other organizations paused programming. Despite key staff departures and substantial changes to service providers, we remained steadfast in our mission, working tirelessly to orchestrate fiscal operations and connect programmatic processes. This resulted in us needing more operational capacity to redirect resources to assist our 2 communities and those most affected by the pandemic. These shifts in operations contributed to a delay in submitting the reporting package for FY22. Management and the Board of Directors of Bread & Roses Community Fund are actively working to address the capacity challenges that lead to reporting delays through an extensive process review. The organization aims to build the necessary capacity to support and develop its fiscal infrastructure. In September 2023, Bread & Roses successfully hired our first internal Senior Director of Finance and Operations. Since then, Management has been diligently working to streamline processes, standardize procedures, and improve workflows between Bread & Roses's programmatic areas and finance. These improvements are designed to ensure operational efficiency, including the timely preparation and submission of the reporting package. We have established a routine month-end close through the checklist implementation completed by the Senior Director of Finance & Operations and reviewed by the Executive Director. The addition of this monthly process will ensure timely submission of the reporting package at year-end. While the work to develop BRCF's fiscal infrastructure is ongoing, we anticipate having a complete set of systems and controls to remediate findings by the end of FY25. Bread & Roses Community Fund Contact Person Tracy A. Jones 215.731.1107
View Audit 323681
Finding 501539 (2022-001)
Significant Deficiency 2022
Neighborhood Legal Services of Los Angeles County
CA
Reporting
July 29, 2024 The State Bar of California Office of Access and Inclusion 845 S. Figueroa Street Los Angeles, CA 90017 Neighborhood Legal Services of Los Angeles County (NLSLA) respectfully submits the following corrective action plan for the years ended December 31, 2022 and December 31, 2023 a...
July 29, 2024 The State Bar of California Office of Access and Inclusion 845 S. Figueroa Street Los Angeles, CA 90017 Neighborhood Legal Services of Los Angeles County (NLSLA) respectfully submits the following corrective action plan for the years ended December 31, 2022 and December 31, 2023 as a result of the Office of Access and Inclusion of the State Bar of California desk review of the Homelessness Prevention (HP) 3 Grants. Harrington Group Certified Public Accountants, LLP 2698 Mataro Street Pasadena, CA 91107 Audit period: January 1, 2022 – December 31, 2022; and January 1, 2023 – December 31, 2023 The findings from the 2022 and 2023 Schedule of Findings and Questioned Costs are discussed below. FINDING—FEDERAL AWARD PROGRAMS AUDITS Finding 2022-001 – Schedule of Expenditures of Federal Awards Reconciliation U.S Department of the Treasury Coronavirus State and Local Fiscal Recovery Funds—Assistance Listing No. 21.027 Significant Deficiency: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate and incomplete for the fiscal years-ended December 31, 2022 and 2023 as it did not include all programs that were federally funded. The original funding for the programs identified were not initially federally based. However, during COVID-19, the renewal of the programs continued through federal funding that were omitted from the SEFA reconciliation. Recommendation: Implement procedures to designate management members responsible for the completion and accuracy of the SEFA. All government grants and contracts should be thoroughly reviewed to determine the funding source. Those identified as federal should be included in the SEFA. Corrective Action: Under the direction of the Chief Financial Officer and as a new member of the fiscal team, the Director of Grants Management and Compliance will conduct a thorough review of all contracts, including renewal contracts, to confirm the funding source, whether NLSLA is the lead agency or a passthrough agency. If the renewal funding source is federally based, NLSLA will request a Notice of Federal Award to ensure proper inclusion in the annual SEFA and related Single Audit report. Under the direction of the Chief Financial Officer, the Controller will prepare the annual SEFA reconciliation to include all identified federally funded grants based on the contract agreements and provided Notice of Federal Awards. Person Responsible for Corrective Action: Chief Financial Officer Anticipated Completion Date for Corrective Action: The Corrective Action has been immediately implemented. If there are questions regarding this corrective action plan, please contact Lynne Hiortdahl, Chief Financial Officer, at (818) 291-1763 or LynneHiortdahl@nlsla.org. Sincerely, Lynne Hiortdahl Chief Financial Officer
View Audit 323594
Finding 501495 (2022-001)
Material Weakness 2022
National Harm Reduction Coalition
NY
Reporting
The National Harm Reduction Coalition (NHRC) leadership takes the findings seriously and concurs with the critical importance of understanding of and compliance with specific grant terms and consistency of reporting for all such grant agreements; including requisite polices and procedures to ensure ...
The National Harm Reduction Coalition (NHRC) leadership takes the findings seriously and concurs with the critical importance of understanding of and compliance with specific grant terms and consistency of reporting for all such grant agreements; including requisite polices and procedures to ensure compliance by appropriate personnel. NHRC acknowledges that significant turnover and vacancies within the finance department including the Senior Finance & Compliance Lead and other key leadership positions within the organization is the primary cause of the finding. In response to the audit finding, we have initiated corrective actions to address the identified deficiency as follows: 1. We established Post Grant Award meetings with personnel that are responsible for financial, contractual and programmatic reporting; identifying their requisite roles to ensure compliance within the project management platform. 2. We have established bi-monthly meetings with requisite staff to review and evaluate financial and program compliance performance. 3. We hired a Senior Finance & Compliance Lead very knowledgeable in Uniform Guidance. 4. NHRC is also requiring requisite staff to take Uniform Guidance training and annual updates as made available. 5. Implementing processes and controls that ensure a complete and accurate SEFA and other related compliance reporting.
View Audit 323564
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