Corrective Action Plans

Finding 497070 (2022-004)

Material Weakness 2022

AK

Subrecipient Monitoring Material Weakness Reporting

Finding 2022-004: Reporting – Material Weakness in Internal Control Over Compliance and Material Noncompliance Name of Contact Person: Stephen Wilson, Finance Director Corrective Action Plan: New controls are being put into place to ensure that all subawards over $30,000 are properly and timely repo...

Finding 2022-004: Reporting – Material Weakness in Internal Control Over Compliance and Material Noncompliance Name of Contact Person: Stephen Wilson, Finance Director Corrective Action Plan: New controls are being put into place to ensure that all subawards over $30,000 are properly and timely reported. Completion Date : June 30, 2025

View Audit 319779

Finding 497069 (2022-003)

Significant Deficiency 2022

Bristol Bay Borough, Alaska

AK

Period of Performance Subrecipient Monitoring Allowable Costs / Cost Principles § 200.512

Federal Award Findings and Questioned Costs: Finding 2022-003: Reporting - Timely Submission of Financial Reports – Significant Deficiency in Internal Control over Compliance and Noncompliance Name of Contact Person: Stephen Wilson, Finance Director Corrective Action Plan: As the Borough is currentl...

Federal Award Findings and Questioned Costs: Finding 2022-003: Reporting - Timely Submission of Financial Reports – Significant Deficiency in Internal Control over Compliance and Noncompliance Name of Contact Person: Stephen Wilson, Finance Director Corrective Action Plan: As the Borough is currently behind on its audit’s we are aware that this will continue to be an issue until we are caught up. Completion Date: June 30, 2025

View Audit 319779

Finding 496972 (2022-003)

Significant Deficiency 2022

Longfellow Avenue Housing Development Fund Company, Inc.

NY

Reporting

Recommendation: We recommend that the electronic submission to REAC be filed as soon as possible. Action Taken: Oversight of the filing process is being reviewed and adjusted to ensure the electronic submission to REAC will be filed as soon as possible and on a timely basis going forward.

View Audit 319715

Finding 496925 (2022-001)

Material Weakness 2022

Hospital Authority of Liberty County

GA

Questioned Costs Material Weakness Reporting

Hospital Authority of Liberty County (A Component Unit of Liberty County, Georgia) respectfully submits the following corrective action plan for the year ended November 30, 2022. The finding from the November 30, 2022 Schedule of Findings and Questioned Costs is discussed below. The finding is numbe...

Hospital Authority of Liberty County (A Component Unit of Liberty County, Georgia) respectfully submits the following corrective action plan for the year ended November 30, 2022. The finding from the November 30, 2022 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FEDERAL AWARD PROGRAMS AUDIT FINDING Material Weakness - Noncompliance (2022-001) Recommendation: The Authority should continue to improve its understanding of the reporting requirements as specified in the applicable loan document and create a process to ensure all USDA requirements are met. Planned Corrective Action: The Authority has elected to pay off the outstanding balance of the USDA loan. Derek Rozier Chief Financial Officer

View Audit 319660 Questioned Costs: $1

Finding 496919 (2022-003)

Significant Deficiency 2022

Housing Authority of the City of Renton

WA

HUD Housing Programs Allowable Costs / Cost Principles Eligibility

The management overseeing the process has been completely replaced to ensure a fresh perspective and unwavering dedication to implementing robust internal controls. To address the shortcomings identified in Finding 2022-003, the Authority commits to a targeted action plan aimed at ensuring timely ...

The management overseeing the process has been completely replaced to ensure a fresh perspective and unwavering dedication to implementing robust internal controls. To address the shortcomings identified in Finding 2022-003, the Authority commits to a targeted action plan aimed at ensuring timely compliance with reporting requirements. Central to our approach is the engagement of a fee accountant, recognized for expertise in HUD reporting and public housing financial management. This specialist will be tasked with overseeing and streamlining our reporting processes. By leveraging this expertise, we aim to quickly rectify past reporting lapses and ensure future submissions are timely and compliant with HUD requirements. The new fee accountant will conduct a comprehensive review of our current reporting mechanisms, identify bottlenecks, and implement best practices tailored to our operations. This decisive action, centered around the expertise of the newly appointed fee accountant, demonstrates our commitment to enhancing our financial management practices and aligning with HUD's reporting expectations. Through these measures, we anticipate not only meeting HUD's deadlines but also setting a new standard for operational excellence within our Authority.

View Audit 319655

Finding 496893 (2022-001)

Material Weakness 2022

Lutheran Social Services of Upstate New York, Inc. A/k/a Lutheran Home and Rehabilitation Center

NY

Reporting

Recommendation – We recommend the Organization enact policies and procedures to ensure that the Data Collection Form be completed and submitted to the Federal Clearinghouse with the required timeframe specified by the Uniform Guidance. Management’s Response – Management has initiated policies and pr...

Recommendation – We recommend the Organization enact policies and procedures to ensure that the Data Collection Form be completed and submitted to the Federal Clearinghouse with the required timeframe specified by the Uniform Guidance. Management’s Response – Management has initiated policies and procedures to ensure that the required reporting regarding federal expenditures is completed in accordance with Uniform Guidance.

View Audit 319636

Finding 496873 (2022-009)

Material Weakness 2022

Athens Metropolitan Housing Authority

OH

Allowable Costs / Cost Principles HUD Housing Programs Reporting

Finding Number: 2022-009 Planned Corrective Action: Monthly financial statements are now completed to ensure evidence for each entity. The staff in finance is working on more timely audits. Anticipated Completion Date: September 2024 Responsible Contact Person: Sherrie Boudinot

View Audit 319623

Finding 496869 (2022-005)

Material Weakness 2022

Athens Metropolitan Housing Authority

OH

HUD Housing Programs Subrecipient Monitoring Reporting § 200.328

Finding Number: 2022-005 Planned Corrective Action: AMHA and our accounting firm are working diligently to meet deadlines. Completed bank recs and financial documents are finished more timely. Anticipated Completion Date: January 1, 2023 Responsible Contact Person: Sherrie Boudinot

View Audit 319623

Finding 496855 (2022-008)

Significant Deficiency 2022

Municipality of Santa Isabel

PR

Reporting Significant Deficiency Internal Control / Segregation of Duties

We gave instruction to the Finance Department staff to submit, in a timely manner, all the required financial information, to our external auditors, to comply with the datelines for the submission of the Single Audit Report for the fiscal year 2023-2024, which is March 31, 2025. Responsible Official...

We gave instruction to the Finance Department staff to submit, in a timely manner, all the required financial information, to our external auditors, to comply with the datelines for the submission of the Single Audit Report for the fiscal year 2023-2024, which is March 31, 2025. Responsible Official: Mr. Johnny Millán Burgos, Finance and Budget Director Implementation Date: March 31, 2025

View Audit 319580

Finding 496852 (2022-004)

Significant Deficiency 2022

Evergreen Estates Housing Development Fund Company, Inc.

NY

Reporting

Recommendation: We recommend that the electronic submission to REAC be filed as soon as possible. Action Taken: Oversight of the filing process is being reviewed and adjusted to ensure the electronic submission to REAC will be filed as soon as possible and on a timely basis going forward.

View Audit 319571

Finding 496614 (2022-001)

Material Weakness 2022

Lasalle County

IL

Reporting

Finding 2022 – 001: Financial Reporting Condition: The County and Self Insurance Trust do not provide their own financial statements, notes, required supplementary information. Plan: The internal County Auditor, along with staff, will assist in preparing the financial reports at the end of each year...

Finding 2022 – 001: Financial Reporting Condition: The County and Self Insurance Trust do not provide their own financial statements, notes, required supplementary information. Plan: The internal County Auditor, along with staff, will assist in preparing the financial reports at the end of each year. The staff will continue to engage in professional development activities related to financial reporting during the year. Anticipated Date of Completion: November 30, 2023

View Audit 319416

Finding 496466 (2022-005)

Material Weakness 2022

Inland Southern California United Way

CA

Reporting Internal Control / Segregation of Duties

Management’s Response: Inland Southern California United Way and Subsidiary are currently catching up on both financial audits and single audits for the Organization, therefore deadlines that have already passed could not have been met. However, the Accounting Manager and Executive Director of Finan...

Management’s Response: Inland Southern California United Way and Subsidiary are currently catching up on both financial audits and single audits for the Organization, therefore deadlines that have already passed could not have been met. However, the Accounting Manager and Executive Director of Finance will be responsible for ensuring that any future deadlines, effective FY24, for program reporting requirements as well as both financial audits and single audits are completed and submitted in a timely manner.

View Audit 319396

Finding 496465 (2022-004)

None 2022

Inland Southern California United Way

CA

Reporting § 200.512

Management’s Response: Inland Southern California United Way and Subsidiary are currently catching up on both financial audits and single audits for the Organization, therefore deadlines that have already passed could not have been met. However, the Accounting Manager and Executive Director of Finan...

Management’s Response: Inland Southern California United Way and Subsidiary are currently catching up on both financial audits and single audits for the Organization, therefore deadlines that have already passed could not have been met. However, the Accounting Manager and Executive Director of Finance will be responsible for ensuring that any future deadlines, effective FY24, for program reporting requirements as well as both financial audits and single audits are completed and submitted in a timely manner.

View Audit 319396

Finding 496439 (2022-001)

Significant Deficiency 2022

Bon Secours Charity Health System, INC

DC

Reporting Significant Deficiency § 200.512

Finding 2022-001: Uniform Guidance Reporting (Significant Deficiency) Condition and Effect: The Uniform Guidance audit of the Corporation’s federal awards for the year ended December 31, 2022 was not completed within nine months following the period-end and as a result, the Corporation did not subm...

Finding 2022-001: Uniform Guidance Reporting (Significant Deficiency) Condition and Effect: The Uniform Guidance audit of the Corporation’s federal awards for the year ended December 31, 2022 was not completed within nine months following the period-end and as a result, the Corporation did not submit its single audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirements. View of Responsible Officials and Planned Corrective Action: Due to staff turnover in 2022, we did not meet the reporting deadline. We have sufficient staffing during 2023 and are actively working to complete the 2023 Uniform Guidance audit of the Corporation’s federal awards for the year ended December 31, 2023 by the due date of September 30, 2024. Name of Contact Person: Maureen Burke, Director of Finance Maureen.Burke@wmchealth.org 845-368-5448 Proposed Completion Date: September 30, 2024

View Audit 319361

Finding 496437 (2022-001)

None 2022

America Israel of America INC

NY

Reporting

Agudath Israel of America, Inc. did not timely submit their audit for fiscal year ended August 31, 2022. In the current fiscal year, the organization upgraded their accounting software. The migration of the data to the new software was a highly complex process and required additional outside consult...

Agudath Israel of America, Inc. did not timely submit their audit for fiscal year ended August 31, 2022. In the current fiscal year, the organization upgraded their accounting software. The migration of the data to the new software was a highly complex process and required additional outside consulting. As such, the Organization was unable to prepare the books and records in a timely fashion. The organization understands their reporting requirements and will comply with these regulations. The organization is committed to filing on time as required. The new software and associated financial processes will assist management in providing timely reports.The organization will ensure they will file timely in future years.

View Audit 319336

Finding 496403 (2022-003)

None 2022

Fremont County, Colorado

CO

Reporting Allowable Costs / Cost Principles § 200.502 § 200.510

Fremont County was assessed a Federal Awards Finding for the 2022 Audit year by Certified Public Accountants, Logan and Associates, LLC, for Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Gui...

Fremont County was assessed a Federal Awards Finding for the 2022 Audit year by Certified Public Accountants, Logan and Associates, LLC, for Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 200.512(a) and 200.510(b) . The regulation requires the County to determine the amount of Federal awards expenditures during the year and to properly report these expenditures in the schedule of expenditures of federal awards. After the assessment Fremont County has identified areas of improvement including internal controls. Staff members will implement monthly controls to be in compliance with the Federal Award requirement moving forward with the grant administrator. Staff members will also be encouraged to take annual Federal Award courses provided by Colorado Government Finance Officers Association or other similar entities. Fremont County will continue to enhance and streamline training for new and existing personnel, in the finance department, and implement new preventive controls. Fremont County believes these steps will improve timely and accurate submission for the Federal Awards.

View Audit 319311

Finding 496176 (2022-001)

Material Weakness 2022

Rainbow Municipal Water District

CA

Allowable Costs / Cost Principles Material Weakness Reporting

Reference Number: 2022-001 Name of Contact Person: Tracy Largent Corrective Action: Staff inquired with the State Water Resources Control Board and with our auditors regarding if a single audit would be necessary for the funds received through the Water Arrearages Program. A definitive answer was ...

Reference Number: 2022-001 Name of Contact Person: Tracy Largent Corrective Action: Staff inquired with the State Water Resources Control Board and with our auditors regarding if a single audit would be necessary for the funds received through the Water Arrearages Program. A definitive answer was not available. In the future the District will include all funds that could possibly be considered federal, regardless of confirmation. Proposed Completion Date: 5/12/2023

View Audit 319067

Finding 496175 (2022-001)

Material Weakness 2022

Metcalfe County Fiscal Court

KY

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303

The Metcalfe County Fiscal Court contracted with an outside entity to manage the CSLFRF disbursements and reporting requirements. We entrusted that we were in compliance for all federal program expenditures where these funds were concerned. Prepared by: County Treasurer Page Edwards Date Prepared:...

The Metcalfe County Fiscal Court contracted with an outside entity to manage the CSLFRF disbursements and reporting requirements. We entrusted that we were in compliance for all federal program expenditures where these funds were concerned. Prepared by: County Treasurer Page Edwards Date Prepared: March 6, 2023 Person Responsible for Corrective Action Plan: Judge/Executive Larry Wilson Anticipated Completion Date: July 1, 2023

View Audit 319058 Questioned Costs: $1

Finding 496171 (2022-001)

Material Weakness 2022

Town of Myersville

MD

Reporting Internal Control / Segregation of Duties

In reference to finding 2022-001, a Material Weakness over Financial Reporting that was found when the fiscal year 2022 report was prepared, the Town had developed the following action plan. The finding found was that prior year adjustments had not be entered into the accounting system by the Town....

In reference to finding 2022-001, a Material Weakness over Financial Reporting that was found when the fiscal year 2022 report was prepared, the Town had developed the following action plan. The finding found was that prior year adjustments had not be entered into the accounting system by the Town. The finance officer has worked with the auditor to get these missed entries processed and to correct the beginning balances from the prior year. The town, finance committee, is working with the auditor to develop a formal procedure sto identify and prepare all adjustments needed to ensure the accuracy of the financial reports. This procedure will be put in place by the close of Fiscal Year 2023. The auditor and the finance officer have already worked to ensure adjustments to the fiscal year 2022 ending balances are completed.

View Audit 318857

Finding 486161 (2022-005)

Material Weakness 2022

Housing Authority of Brevard County

FL

Special Tests & Provisions HUD Housing Programs Material Weakness

2022-005 Special Tests and Provisions – UEL Formula (Form 52722) and Formula Income Public and Indian Housing Program – CFDA 14.850 Material Weakness in Internal Control and Material Noncompliance Condition: Unable to test HUD Form 52722, 52723, and the utility ledger for accuracy and completion. ...

2022-005 Special Tests and Provisions – UEL Formula (Form 52722) and Formula Income Public and Indian Housing Program – CFDA 14.850 Material Weakness in Internal Control and Material Noncompliance Condition: Unable to test HUD Form 52722, 52723, and the utility ledger for accuracy and completion. Recommendation: The Authority should retain hard copies or electronic copies of HUD Form 52722, 52723, and the utility ledger for each fiscal year under audit. Action Taken: We concur with the recommendation. Due to the ongoing COVID-19 pandemic and related staff absences and turnover, we were not able to locate hard copies or electronic copies of HUD Form 52722, 52723, or the utility ledger. We will retain hard copies or electronic copies of HUD Form 52722, 52723, and the utility ledger for each fiscal year under audit.

View Audit 318813

Finding 486159 (2022-002)

Material Weakness 2022

Housing Authority of Brevard County

FL

HUD Housing Programs Material Weakness Reporting

2022-002 Reporting – Inaccurate and Late FDS Submission and Late OMB Data Collection Form Submission Public and Indian Housing Program – CFDA Number 14.850 Section 8 Housing Choice Vouchers Program – CFDA Number 14.871 Mainstream Vouchers – CFDA Number 14.879 Material Weakness in Internal Control an...

2022-002 Reporting – Inaccurate and Late FDS Submission and Late OMB Data Collection Form Submission Public and Indian Housing Program – CFDA Number 14.850 Section 8 Housing Choice Vouchers Program – CFDA Number 14.871 Mainstream Vouchers – CFDA Number 14.879 Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2021-002 from March 31, 2021 (initially occurred as Finding 2020-002 from March 31, 2020) Condition: The Authority’s original unaudited FDS filing did not include the Authority’s blended component unit. In addition, the unaudited FDS filings were not submitted within the timeframes specified by HUD. The Authority submitted the unaudited FDS filing on May 10, 2023 (the due date was May 30, 2022). The Authority was also required to submit the OMB Data Collection form to the Federal Audit Clearinghouse (“FAC”) by December 31, 2022 at completion of the single audit, but was not filed timely as the audit was completed on September 9, 2024. Recommendation: The Authority should make every effort to file its REAC submissions accurately and timely and submit the OMB Data Collection form timely. Action Taken: We concur with the recommendation. Due to the COVID-19 pandemic and related staff absences and turnover, we were not able to accurately close the books before the HUD specified unaudited FDS filing deadline and unable to timely file the OMB Data Collection Form. We are very focused on ensuring there is adequate staffing and sufficient processes in place in order to be able to close the books prior to submitting a materially accurate unaudited FDS submission for the following fiscal year as well as timely file the OMB Data Collection Form.

View Audit 318813

Finding 486134 (2022-001)

None 2022

Hunger Solutions New York, INC

NY

Reporting

HSNY is unable to submit quarterly claims for grant funds without all expenses related to that quarter. There is one subcontractor that receives funds as part of the TSNAP grant who has not been able to timely provide a substantially complete voucher to HSNY in order for them to submit a claim for r...

HSNY is unable to submit quarterly claims for grant funds without all expenses related to that quarter. There is one subcontractor that receives funds as part of the TSNAP grant who has not been able to timely provide a substantially complete voucher to HSNY in order for them to submit a claim for reimbursement under the grant. This missing information causes an issue closing the year end books. To address the problem, management will work with the subcontractor to compute an estimate of any missing vouchers so that HSNY can timely file their audit.

View Audit 318778

Finding 486086 (2022-002)

Significant Deficiency 2022

Native Village of Napakiak

AK

Subrecipient Monitoring Reporting Significant Deficiency

Federal Award Findings Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: David Andrew, Tribal Administrator Corrective Action Plan: The Native Village will work with an accounting firm to ensure that the SF-SAC is remitt...

Federal Award Findings Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: David Andrew, Tribal Administrator Corrective Action Plan: The Native Village will work with an accounting firm to ensure that the SF-SAC is remitted to the federal clearinghouse within the 9-month deadline. Proposed Completion Date: December 31, 2023

View Audit 318736

Finding 485738 (2022-005)

Significant Deficiency 2022

First Choice Community Healthcare, Inc.

NM

Reporting

2022-005—Reporting Corrective Action: FCCH shall implement its Grants/Contracts Submission and Management Policies and Procedures and educate staff to ensure all program reports are properly completed and submitted by the required due dates. Person Responsible: Shawna Gonzales, Chief Financial Offic...

2022-005—Reporting Corrective Action: FCCH shall implement its Grants/Contracts Submission and Management Policies and Procedures and educate staff to ensure all program reports are properly completed and submitted by the required due dates. Person Responsible: Shawna Gonzales, Chief Financial Officer Completion Date: September 30, 2024

View Audit 318579

Finding 485736 (2022-006)

None 2022

First Choice Community Healthcare, Inc.

NM

Reporting § 200.512

2022-006—Late Audit Report Corrective Action: FCCH shall implement its approved policies and procedures that govern year-end reconciliations and closing procedures so that records are maintained in an audit-ready manner. Person Responsible: Shawna Gonzales, Chief Financial Officer Completion Date:...

2022-006—Late Audit Report Corrective Action: FCCH shall implement its approved policies and procedures that govern year-end reconciliations and closing procedures so that records are maintained in an audit-ready manner. Person Responsible: Shawna Gonzales, Chief Financial Officer Completion Date: December 31, 2024

View Audit 318579

Corrective Action Plans

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