Corrective Action Plans

Finding 480515 (2022-001)

Material Weakness 2022

Virginia Commonwealth University Health System

VA

Reporting Questioned Costs Subrecipient Monitoring

Timely Preparation of Schedule of Expenditures of Federal Awards (SEFA) COVID – 19 – Provider Relief Funding (Assistance Listing #93.498) Recommendation: The Authority’s policy and procedure should be designed to ensure timely reporting as required by the Uniform Guidance. Explanation of disagreeme...

Timely Preparation of Schedule of Expenditures of Federal Awards (SEFA) COVID – 19 – Provider Relief Funding (Assistance Listing #93.498) Recommendation: The Authority’s policy and procedure should be designed to ensure timely reporting as required by the Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management will enhance its procedures around the preparation of the SEFA to include a timely year-end reconciliation between the general ledger and all source documentation to ensure that all Federal expenditures are complete and accurately reported in the SEFA in fiscal 2024. Name(s) of the contact person(s) responsible for corrective action: Min Cummings, VP of Finance and Accounting, 703-629-8155 Planned completion date for corrective action plan: For the creation of the Schedule for FY2023.

View Audit 316712

Finding 480357 (2022-006)

Material Weakness 2022

County of Montgomery

PA

Reporting Questioned Costs Allowable Costs / Cost Principles

2022-006 – Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperation Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: FY 21/22 and 22/23 Pass-Through Agency: Pennsylvania Department of Health...

2022-006 – Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperation Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: FY 21/22 and 22/23 Pass-Through Agency: Pennsylvania Department of Health Pass-Through Number(s): None Award Period: 1/1/2022 – 12/31/22 Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance (Modified Opinion) Condition and Context: While testing allowable costs relating to payroll expenditures, sixteen out of forty transactions were identified that could not be appropriately re-calculated per the amount that was charged to the grant. The County was not able to provide support for payroll expenditure amounts charged to the grant for part-time hourly employees. Recommendation: We recommend management should review the process of timekeeping for grant eligible employees for daily time input, as well as grant authorized wages. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Grant Accountant met with department staff to review the time tracking process for grant-eligible employees to ensure that all payroll expenditures charged to the grant are eligible, authorized, and charged on an individual employee basis. Project codes in Infor allow salary distribution and personnel information to be assigned to each grant. Where possible, this function is to assist in supporting the amounts charged to the grant program. The department will maintain documentation to support the amounts and allowability of the charges applied to the grant for payroll. The County is evaluating new time tracking systems to be implemented in 2025 that will allow for time tracking and reporting at a grant/program level. Name(s) of the contact person(s) responsible for corrective action: Thomas Landauer and Dean Dortone Planned completion date for corrective action plan: March 2025

View Audit 316613 Questioned Costs: $1

Finding 480352 (2022-005)

Significant Deficiency 2022

County of Montgomery

PA

Questioned Costs Reporting Significant Deficiency

2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identificati...

2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Condition and Context: The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Recommendation: The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials: There is no disagreement with the audit finding. Corrective Action: The reason for the finding recurrence is in part a result of the timing of when the finding was issued. For example, the 2021 Single Audit was issued in December 2023. At this point, the 2022 fiscal year was already complete. Additionally, the implementation of corrective actions are in progress, including providing training, oversight and guidance to departments administering the grants, but these efforts take time to complete and or are ongoing. The County is implementing best practices in grant administration to ensure the timely submission of the Single Audit. A Deputy Controller, Grant Accounting was hired in February 2023. This position provides oversight, training, communications and regular review of grant receivables and expenditures, along with their inclusion in the General Ledger. Additionally, continued use of Infor’s grant management system and Project codes are increasing efficiency in accurately completing the SEFA and providing documentation as requested for programs being audited. The County began implementing a grant accounting system as part of our implementation of Infor in mid-2021 and are continuing to work with departments to refine their use of the system. The County has prioritized completion of the 2022 Single Audit and has allocated staff time from the Controller’s department and other departments to complete the audit. Throughout the process, the Grant Accountant and Controller staff have facilitated communication and information between grant-funded departments and CLA. These changes in part contribute to the completion of the 2022 Single Audit in less than half the time required to complete the 2021 Single Audit. Depending on external auditor availability and other Financial Audits being conducted, the 2023 SEFA will be complete and ready for review by November 2024, with a goal of completion of the 2023 Single Audit by early 2024. We anticipate a timely submission of the 2024 Single Audit by the due date of September 30, 2025. Name(s) of the contact person(s) responsible for corrective action: Thomas Landauer and Fonta Reilly Planned completion date for corrective action plan: September 2025

View Audit 316613

Finding 480346 (2022-001)

None 2022

Town of Volney, New York

NY

Reporting

Name of Auditee: Town of Volney, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by the Audit: Year ended December 31, 2022 CAP Prepared by: Garry Stanard, Town Supervisor Phone: 315-593-8288 Current Findings on the Schedule of Findings and Questioned Costs (1) Finding 2022-001 - ...

Name of Auditee: Town of Volney, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by the Audit: Year ended December 31, 2022 CAP Prepared by: Garry Stanard, Town Supervisor Phone: 315-593-8288 Current Findings on the Schedule of Findings and Questioned Costs (1) Finding 2022-001 - The Data Collection Form for the year ended December 31, 2022 was not filed with the Federal Audit Clearinghouse within nine months of year end. a. Implementation of Plan of Action - Management will work with the auditors for timely completion of the audit and filing of the Data Collection Form. b. Implementation Date - Management expects to have this completed December 31, 2024. c. Persons Responsible for the Implementation - The Board of Trustees and the Town Supervisor.

View Audit 316601

Finding 480339 (2022-002)

Significant Deficiency 2022

City of Manteca

CA

Reporting

Finding #SA2022-002: Timely Submission of Financial and Performance Reports Assistance Listing Number 97.083 Assistance Listing Title Staffing for Adequate Fire and Emergency Responses (SAFER) Name of Federal Agency Department of Homeland Security Federal Award Identification number: EMW-2018-...

Finding #SA2022-002: Timely Submission of Financial and Performance Reports Assistance Listing Number 97.083 Assistance Listing Title Staffing for Adequate Fire and Emergency Responses (SAFER) Name of Federal Agency Department of Homeland Security Federal Award Identification number: EMW-2018-FH-00543 • Name(s) of the contact person: Shay Narayan, Director of Finance; Carmen Gusman, Deputy Director of Finance • Corrective Action Plan: The City is implementing procedures to ensure timely submission of Financial and Performance Reports. • Anticipated Completion Date: 10/30/24

View Audit 316559

Finding 480332 (2022-004)

Significant Deficiency 2022

City of Manteca

CA

Reporting Special Tests & Provisions

Finding #SA2022-004 Compliance with Grant Reporting Deadlines Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of Treasury Pass Through Entity: California State Water Resources Control B...

Finding #SA2022-004 Compliance with Grant Reporting Deadlines Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of Treasury Pass Through Entity: California State Water Resources Control Board Federal Award Identification Number: 68-0281986 • Name(s) of the contact person: Shay Narayan, Director of Finance; Carmen Gusman, Deputy Director of Finance • Corrective Action Plan: The City is implementing procedures to ensure all Grant reporting’s are filed on time. Enhanced collaboration between the Finance Department and other Departments, especially regarding agreed upon procedures for Federal Grants record keeping, will help with timely and accurate submissions of reimbursement claims and reporting. Finance staff is currently reviewing a draft procedures document which comprehensively outlines the City’s responsibilities for administrating Federal Grants. Once City Departments begin utilizing the procedures document, the timeliness and accuracy of filing and reporting should improve. • Anticipated Completion Date: 12/31/24

View Audit 316559

Finding 480314 (2022-001)

Significant Deficiency 2022

Women's Coalition of St. Croix

VI

Questioned Costs Reporting § 200.512

Transitions in WCSC financial personnel during and after year-end resulted delays to the audit process for the audit period ending September 30, 2022. To address this problem, WCSC hired a fiscal consultant in August 2022 to oversee the fiscal office, prepare and complete all grant reports, and to c...

Transitions in WCSC financial personnel during and after year-end resulted delays to the audit process for the audit period ending September 30, 2022. To address this problem, WCSC hired a fiscal consultant in August 2022 to oversee the fiscal office, prepare and complete all grant reports, and to coordinate all fiscal audits. WCSC also hired a full-time bookkeeper in October 2022 to conduct day-to-day financial transactions and to assist with audit and grant reporting. WCSC has already engaged its Auditors to conduct the FY2023 audit, which will commence immediately following the completion of the FY2022 audit. Estimated Completion Date : October 31, 2024

View Audit 316538

Finding 480235 (2022-001)

None 2022

Christian Valley Park Community Service District

CA

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.329

While discussing this issue with the USDA over email it was agreed that other expenses that were previously paid by the district and not covered by the USDA loan would be acceptable to use instead of the miscalculated, overage of the interest expense. The district had spent several hundred thousand ...

While discussing this issue with the USDA over email it was agreed that other expenses that were previously paid by the district and not covered by the USDA loan would be acceptable to use instead of the miscalculated, overage of the interest expense. The district had spent several hundred thousand dollars in funds above the originally budgeted district contribution towards the Water Storage Tank Project previous to acquiring the loan with the USDA.

View Audit 316460 Questioned Costs: $1

Finding 479763 (2022-004)

Material Weakness 2022

Cambria Heights School District

PA

School Nutrition Programs Internal Control / Segregation of Duties Reporting

CONDITION: The District did not maintain a general ledger system of accounting for its Cafeteria Fund which reports the financial activity of the federal National School Lunch and School Breakfast Programs. The financial activity occurring in this Fund is maintained in checkbook fashion during the f...

CONDITION: The District did not maintain a general ledger system of accounting for its Cafeteria Fund which reports the financial activity of the federal National School Lunch and School Breakfast Programs. The financial activity occurring in this Fund is maintained in checkbook fashion during the fiscal year. This is a repeat finding (2021-004) from the previous fiscal year. CRITERIA: Prudent internal control over accounting for federal program funds requires non-federal organizations such as the School District to maintain financial records which account for federal funds in such a manner as to be able to properly track the receipt and use of federal funds as stated in Section 2 CFR Part 200 of the Uniform Guidance. Best practices suggest that the use of a general ledger system of accounting would enable the District to aggregate financial information involving federal funds during the fiscal year in such a manner to properly manage, monitor, and report the financial activity in compliance with federal program guidelines. RECOMMENDATION: The District’s accounting software can readily account for the financial activity of all Funds in a manner like the District’s General Fund. I am recommending that the management of the School District utilize the accounting software to enter the financial activity (Receipts and Disbursements) of the Cafeteria Fund in a manner like the General Fund. This procedure will significantly enhance the District-wide internal controls over financial reporting for the Cafeteria Fund, as well as provide management the ability to produce meaningful financial reports reflecting the activity in the Cafeteria Fund for prudent oversight by the Board of Education. In addition, this procedure will enable the District to comply with the recordkeeping requirements for federal funds as specified in Section 2 CFR Part 200 of the Uniform Guidance. MANAGEMENT’S CORRECTIVE ACTION PLAN: District management is reviewing its current system of processing the transactions for the Cafeteria Fund to determine the most efficient and effective manner for implementation of a general ledger system of accounting for this Fund as opposed to its current manual process. It is anticipated that the conversion of this Fund into the District’s accounting software can be completed during the 2024-2025 fiscal year to enable the District to comply with the recordkeeping requirements for federal funds as specified in 2 CFR Part 200 of the Uniform Guidance.

View Audit 316303

Finding 479749 (2022-005)

Material Weakness 2022

Cambria Heights School District

PA

Questioned Costs Subrecipient Monitoring Reporting § 200.302

CONDITION: The District did not properly record its federal program expenditures for the GEER, ESSER, and ARP ESSER federal grant programs using the various federal funding source expenditure codes as prescribed by the Chart of Accounts for PA Local Educational Agencies maintained by the PA Office o...

CONDITION: The District did not properly record its federal program expenditures for the GEER, ESSER, and ARP ESSER federal grant programs using the various federal funding source expenditure codes as prescribed by the Chart of Accounts for PA Local Educational Agencies maintained by the PA Office of the Budget, Office of Comptroller Operations. This is a repeat finding (2021-005) from the previous fiscal year. CRITERIA: The Pennsylvania Department of Education (PDE), through the PA Office of the Budget, Office of Comptroller Operations Chart of Accounts requires School Districts to utilize specific funding source codes for federal program expenditures. In addition, Section 2 CFR 200.302(a) and 302(b) of the Uniform Guidance requires non-federal organizations such as the School District to maintain financial records which account for federal funds in such a manner as to be able to properly track the identification and use of federal funds. RECOMMENDATION: I am recommending that the School District properly follow the guidance contained within the PA Office of the Budget, Office of Comptroller Operations Chart of Accounts for recording all expenditures of the School District, most specifically, federal program grant expenditures to 1) enhance internal controls for tracking and monitoring federal program expenditures and 2) comply with the recordkeeping requirements for federal funds as specified in Section 2 CFR Part 200.302(a) and 302(b) of the Uniform Guidance and PDE regulations. MANAGEMENT’S CORRECTIVE ACTION PLAN: District management is in the process of revising its chart of accounts in the general ledger to properly reflect the funding source codes for federal program expenditures, and other available funding source codes (state and local) as applicable to the District. It is anticipated that the updated chart of accounts will be utilized by the District starting with the 2024-2025 fiscal year to enable the District to enhance its internal controls for tracking and monitoring federal program expenditures and to comply with the recordkeeping requirements for federal funds as specified in Section 2 CFR Part 200.302(a) and 302(b) of the Uniform Guidance and PDE regulations.

View Audit 316303

Finding 479700 (2022-003)

Significant Deficiency 2022

Ozarks Medical Center

MO

Questioned Costs Reporting Significant Deficiency

U.S. Department of Health and Human Services Ozarks Medical Center (“Medical Center”) respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 – December 31, 2022 The findings from the schedule of findings and questioned costs are...

U.S. Department of Health and Human Services Ozarks Medical Center (“Medical Center”) respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 – December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS— FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL PROGRAMS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022 – 003 COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Recommendation: We recommend the Hospital design controls to ensure that reporting is completed in accordance with latest HHS guidelines. Action taken in response to finding: The Hospital will ensure that the required timing of reporting is met in future reporting periods. Name of the contact person responsible for corrective action: Bryan Coffey, Director of Finance. Planned completion date for corrective action plan: July 31, 2024 If the Department of Health and Human Services has questions regarding this plan, please call Bryan Coffey, Director of Finance at (417) 256 - 9111 ext 6003.

View Audit 316257

Finding 479622 (2022-008)

Material Weakness 2022

Municipality of Anchorage, Alaska

AK

Questioned Costs Material Weakness Reporting § 200.512

Finding 2022-008 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Corrective Action Plan: Management concurs with the finding and will strive to endure future audits are completed timely and reporting packages are submitted to th...

Finding 2022-008 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Corrective Action Plan: Management concurs with the finding and will strive to endure future audits are completed timely and reporting packages are submitted to the FAC within the required timeframes. Anticipated Completion Date: December 31, 2024

View Audit 316214

Finding 479604 (2022-003)

Significant Deficiency 2022

Iron County Hospital District Dba: Iron County Medical Center

IL

Questioned Costs Reporting Significant Deficiency

U.S. Department of Agriculture Iron County Hospital District dba: Iron County Medical Center (“Medical Center”) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 – June 30, 2022 The findings from the schedule of findings and quest...

U.S. Department of Agriculture Iron County Hospital District dba: Iron County Medical Center (“Medical Center”) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 – June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022 – 2023 Community Facilities Loans and Grants Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with latest USDA guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Medical Center will ensure that controls are put into place to ensure timely reporting in accordance with the USDA guidelines. Name of the contact person responsible for corrective action: Steve Weiss, Interim CFO Planned completion date for corrective action plan: July 1, 2022

View Audit 316187

Finding 479553 (2022-014)

Material Weakness 2022

Mental Health Association of Columbia-Greene Counties Inc.

NY

Reporting

All SEFA grants will be tracked thoroughly in FundEZ and annotated with their own cost center code to allow tracking them to be easier. The Director of Finance, Ethan Terrio, will reconcile these awards and expenses once a month to ensure that the numbers tie out in the general ledger. Should there ...

All SEFA grants will be tracked thoroughly in FundEZ and annotated with their own cost center code to allow tracking them to be easier. The Director of Finance, Ethan Terrio, will reconcile these awards and expenses once a month to ensure that the numbers tie out in the general ledger. Should there be any issues, he will contact the respective Division Director, either Susan Cody or Roxane Carpenter, to determine the cause of the variance, and how to correct the entry to be accurate.

View Audit 316102

Finding 479535 (2022-001)

None 2022

Anderson County School District #3

SC

Reporting Matching / Level of Effort / Earmarking § 200.512

Corrective Action Plan for Fiscal Year Ended June 30, 2022 Finding 2022-001 Condition The District did not meet the deadline for submission of its data collection f...

Corrective Action Plan for Fiscal Year Ended June 30, 2022 Finding 2022-001 Condition The District did not meet the deadline for submission of its data collection form and reporting package to the Federal Audit Clearinghouse for the fiscal year ended June 30, 2021. The data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report or nine months after the end of the audit period. Therefore, the deadline for submission of the required information for the fiscal year ended June 30, 2021, was December 22, 2021. The data collection form and reporting package was not submitted by that date. Corrective Action Plan Corrective Action Planned: Establish procedures to verify that the data collection form and reporting package have been properly submitted on a timely basis. Name of Contact Person Responsible for Corrective Action: Matthew Moore, CPA, Chief Financial Officer Anticipated Completion Date: December 16, 2022

View Audit 316091

Finding 479524 (2022-003)

Material Weakness 2022

Missoula County

MT

Reporting Questioned Costs

Finding 2022-003 – Reporting U.S. Department of Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)- ALN 21.027 Reporting – Missoula County has implemented a dual control process over CSLFRF reporting. As part of the month end process the accountant in finance will review al...

Finding 2022-003 – Reporting U.S. Department of Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)- ALN 21.027 Reporting – Missoula County has implemented a dual control process over CSLFRF reporting. As part of the month end process the accountant in finance will review all expenditures related to obligated ARPA programs and reconcile this activity with each department. At the end of the quarter after all months have closed and prior to Treasury reporting an additional review of quarter will occur by the Senior Accountant in finance. This documentation will be reconciled to the Treasury quarterly reports to ensure accurate reporting. Contact Person Responsible for the Corrective Action: Michelle Denman, Deputy Financial Services Director Anticipated Completion Date of the Corrective Action: June 30, 2023

View Audit 316057 Questioned Costs: $1

Finding 479520 (2022-001)

Material Weakness 2022

Wyoming Coalition Against Domestic Violence and Sexual Assault

WY

Matching / Level of Effort / Earmarking Reporting Questioned Costs § 200.303

Finding: 2022-001 - Earmarking, Reporting (Performance Progress Reporting) – Material Weakness in Internal Controls Over Compliance and Instance of Noncompliance (Scope Limitation) Recommendation: We recommend that the Coalition develop policies and procedures for tracking actual expenditures rela...

Finding: 2022-001 - Earmarking, Reporting (Performance Progress Reporting) – Material Weakness in Internal Controls Over Compliance and Instance of Noncompliance (Scope Limitation) Recommendation: We recommend that the Coalition develop policies and procedures for tracking actual expenditures related to earmarking requirements and maintain all supporting documentation for the calculation of the earmarking percentages that are reported in the semi-annual performance progress reports. Corrective Action Plan: The Coalition’s staff has developed policies and procedures for tracking actual expenditures related to these requirements, and maintaining all supporting documentation for the calculation of the earmarking percentages that are reported in the semi-annual progress reports. The Coalition has developed an internal control process for reviewing and approving calculations required by Section 50 of the grant agreement and has strengthened its reporting management review controls to ensure that the review is effective to ensure the completeness and accuracy of reports, and that all elements are appropriately supported, prior to submission the federal agency. Anticipated Completion: Late Summer and Fall of 2023 Responsible Party: WCADVSA Co-Directors, Tiffany Eskelson-Maestas and Susie Markus

View Audit 316049

Finding 479508 (2022-003)

None 2022

Central Iowa Shelter & Services

IA

Reporting

We agree with the auditors’ finding and understand the importance of timely audits. We recognize that this issue has largely occurred due to two shortcomings: lack of capacity and management of audit specific workbooks in real-time. In 2023 the finance/accounting department was expanded to ensure au...

We agree with the auditors’ finding and understand the importance of timely audits. We recognize that this issue has largely occurred due to two shortcomings: lack of capacity and management of audit specific workbooks in real-time. In 2023 the finance/accounting department was expanded to ensure audits are completed within the allotted time frame.

View Audit 316032

Finding 479504 (2022-002)

Material Weakness 2022

Central Iowa Shelter & Services

IA

Reporting Internal Control / Segregation of Duties § 200.510

We agree with the auditors’ finding, moving forward all SEFA's will be reviewed by 2 team members to ensure accuracy.

View Audit 316032

Finding 479410 (2022-002)

Material Weakness 2022

Town of Bellingham, Massachusetts

MA

Questioned Costs Material Weakness Reporting

Finding 2022-002 – COVID 19 – Coronavirus State and Local Fiscal Recovery Fund - AL No. 21.027 U.S. Department of Treasury Norfolk County Noncompliance and Material Weakness in Internal Control over Compliance of the Major Programs Condition: Upon review of the Town of Bellingham’s report...

Finding 2022-002 – COVID 19 – Coronavirus State and Local Fiscal Recovery Fund - AL No. 21.027 U.S. Department of Treasury Norfolk County Noncompliance and Material Weakness in Internal Control over Compliance of the Major Programs Condition: Upon review of the Town of Bellingham’s report filed with the U.S. Department of Treasury and Norfolk County it was noted that the reports did not agree with the Town’s accounting ledgers. Criteria: Per the U.S. Department of Treasury the Town was required to submit an accurate annual Recovery Plan Performance Report. Additionally, the Town was required to submit quarterly performance reports to Norfolk County. Context: The annual report submitted to the U.S. Department of Treasury indicated that the Town had no expenditures which was incorrect. The quarterly report submitted to Norfolk County for the time period of April 1, 2022 through June 30, 2022 did not agree to the accounting ledgers. Effect: The Town of Bellingham was not in compliance with the U.S. Department of Treasury and Norfolk County reporting requirements. Questioned Costs: N/A Cause: During this time period, the Grant Administrator compiled manually created records to support the reporting requirement. Those manual records were not properly reconciled with the General Ledger reports prior to submission to the required agencies. Identification as a Repeat Finding: Yes, 2021-002 Recommendation: The Town of Bellingham should complete and submit all required quarterly reporting by the due date designated by either the Federal Agency or pass through entity and ensure that it agrees with grant activity for time period reported. Responsible for Corrective Plan: Grants Administrator and CFO Estimated Completion Date: January 2024 Action Taken: The Town has trained the Grants Administrator on procedures to reconcile General Ledger reports with manually created project-based records. The Town is also implementing a procedure whereby the CFO signs each required report before submitting.

View Audit 315905

Finding 479398 (2022-006)

Material Weakness 2022

Gloversville Housing Authority

RI

Questioned Costs Eligibility HUD Housing Programs

2022-006 – ELIGIBILITY Material Weakness/Material Noncompliance Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority provided training to necessary staff. Planned Implementation Date of Corrective Action: ...

2022-006 – ELIGIBILITY Material Weakness/Material Noncompliance Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority provided training to necessary staff. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kayla Potter, Executive Director

View Audit 315892

Finding 479394 (2022-005)

Material Weakness 2022

Gloversville Housing Authority

RI

HUD Housing Programs Questioned Costs Material Weakness

2022-005 – REPORTING: PERFORMANCE REPORTING Material Weakness/Material Noncompliance Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority provided training to necessary staff and will discuss with the thir...

2022-005 – REPORTING: PERFORMANCE REPORTING Material Weakness/Material Noncompliance Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority provided training to necessary staff and will discuss with the third party management company to ensure compliance with 24 CFP 982.516 in the future. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kayla Potter, Executive Director

View Audit 315892

Finding 479389 (2022-004)

Material Weakness 2022

Gloversville Housing Authority

RI

HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs

2022-004 – REPORTING MATERIAL WEAKNESS/MATERIAL NONCOMPLIANCE Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority will ensure annual audits are conducted and timely electronic submissions of GAAP-based un...

2022-004 – REPORTING MATERIAL WEAKNESS/MATERIAL NONCOMPLIANCE Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority will ensure annual audits are conducted and timely electronic submissions of GAAP-based unaudited and audited financial information to HUD through the FASS-PH system. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kayla Potter, Executive Director

View Audit 315892

Finding 479139 (2022-001)

Significant Deficiency 2022

South Central Oregon Economic Development District

OR

Reporting

Due to/from was not used correctly due to previous management omitting required steps and delayed (5 – 6 months) bank reconciliations. Process documents are being prepared to document each step of the due to/from procedure and bank reconciliation is now completed on a timely (monthly) basis.

View Audit 315636

Finding 479080 (2022-012)

Material Weakness 2022

District of Columbia Housing Authority

MD

HUD Housing Programs Questioned Costs Material Weakness

2022-012 Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no disagre...

2022-012 Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The HCVP shall recruit and hire a dedicated Data Analyst to oversee the PIC entries and to ensure that recertifications are uploaded in accordance with reporting requirements. The PIC uploads will be quality-controlled monthly by HCVP and quarterly by the OAC. Name of the contact person responsible for corrective action: Khaliah Payne. Planned completion date for corrective action plan: 9/30/24.

View Audit 315592

Corrective Action Plans

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