Corrective Action Plans

Finding 479076 (2022-005)

Material Weakness 2022

MD

Questioned Costs HUD Housing Programs Material Weakness

2022-005 Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that HQS inspections are completed in accordance with their administrative plan. Explanation of disagreement with audit finding: There is no disagreemen...

2022-005 Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that HQS inspections are completed in accordance with their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The HCVP created a dedicated phone line and email address to log and document inspections weekly. A designated staff member was assigned to review all inspection reports and findings, as well as to monitor the dedicated phone line and email address on a weekly basis. The OAC shall monitor this process on a monthly basis. Name of the contact person responsible for corrective action: Joseph Atkins. Planned completion date for corrective action plan: 6/30/24.

View Audit 315592

Finding 479073 (2022-011)

Material Weakness 2022

District of Columbia Housing Authority

MD

HUD Housing Programs Questioned Costs Material Weakness

2022-011 Moving to Work Demonstration Program – Assistance Listing No. 14.881 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 di...

2022-011 Moving to Work Demonstration Program – Assistance Listing No. 14.881 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 Office of Audit and Compliance. The OAC will conduct monthly checks to ensure that the uploads are done to facilitate the required reporting. Name of the contact person responsible for corrective action: Khaliah Payne. Planned completion date for corrective action plan: 9/30/24.

View Audit 315592

Finding 479071 (2022-009)

Material Weakness 2022

District of Columbia Housing Authority

MD

HUD Housing Programs Questioned Costs Material Weakness

2022-009 Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend the Authority implements controls to ensure that financial reporting is completed and submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit...

2022-009 Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend the Authority implements controls to ensure that financial reporting is completed and submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: OFM leadership is updating the financial policies and procedures to include standard operating procedures (SOP) to accommodate the new Yardi financial software system. These SOPs will include a monthly closing checklist process that will be implemented to ensure that the financial reports are prepared and submitted timely. Name of the contact person responsible for corrective action: Heather Mueller. Planned completion date for corrective action plan: 09/30/2024.

View Audit 315592

Finding 479038 (2022-004)

Significant Deficiency 2022

Exeter Township School District

PA

Questioned Costs Reporting § 200.512

Federal Programs Special Education Cluster - Passed through the Berks County Intermediate Unit ALNs 84.027 and 84.173 Education Stabilization Fund - Passed through the Pennsylvania Department of Education ALN 84.425 Criteria Per the Uniform Guidance 2 CFR 200.512, an audit must be completed and the...

Federal Programs Special Education Cluster - Passed through the Berks County Intermediate Unit ALNs 84.027 and 84.173 Education Stabilization Fund - Passed through the Pennsylvania Department of Education ALN 84.425 Criteria Per the Uniform Guidance 2 CFR 200.512, an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The District did not submit the data collection form and reporting package to the Federal Audit Clearinghouse by March 31, 2023. Cause The District had turnover in the assistant business manager and other business office positions during and subsequent to year end. As a result of the turnover, the District's financial statement audit was not completed until November 2023 and the Uniform Guidance audit was not completed until June 2024. Effect The District was not in compliance with the requirement to submit the data collection form and reporting package by March 31, 2023. Questioned Costs None. Context The District's fiscal year end is June 30, 2022, therefore making their filing deadline to submit their audit to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or March 31, 2023. Due to significant turnover in the business office positions and resulting delay in completing the audit, the District's Uniform Guidance audit was not completed until June 2024, resulting in a late filing to the Federal Audit Clearinghouse. Repeat Finding No. Recommendation We recommend that the District review its processes and procedures to ensure timely closing of the annual financial records, allowing for a timely audit and the timely submission of the data collection form and reporting package to the Federal Audit Clearinghouse. Management Response The District has trained new staff and reviewed processes and procedures to ensure timely closing of annual financial records. This will be a repeat finding in 2023, but not 2024 year end.

View Audit 315563

Finding 479037 (2022-003)

Significant Deficiency 2022

Exeter Township School District

PA

Reporting Questioned Costs § 200.510

Federal Program Special Education Cluster - Passed through the Berks County Intermediate Unit ALNs 84.027 and 84.173 Education Stabilization Fund - Passed through the Pennsylvania Department of Education ALN 84.425 Criteria Per the Uniform Guidance 2 CFR 200.510, the auditee is required to prepare ...

Federal Program Special Education Cluster - Passed through the Berks County Intermediate Unit ALNs 84.027 and 84.173 Education Stabilization Fund - Passed through the Pennsylvania Department of Education ALN 84.425 Criteria Per the Uniform Guidance 2 CFR 200.510, the auditee is required to prepare a schedule of expenditures of federal awards (SEFA). Condition The District prepared a SEFA and provided information relating to the federal programs including grant agreements and other supporting documentation. However, the SEFA prepared by the auditee required material adjustments as a result of audit procedures. Cause The District had turnover in the assistant business manager and other business office positions during and subsequent to year end. As a result of the turnover, certain account reconciliations were not performed prior to the audit, which included amounts reported on the SEFA. Effect Amounts reported on the SEFA provided by the auditee were not accurate. The SEFA was subsequently updated through audit procedures, including inquiry and review of grant documentation of awards received and amounts expended. Questioned Costs None. Context A SEFA was prepared by management; however, several adjustments were required in order for the schedule to accurately reflect the current year activity. Repeat Finding No. Recommendation In order to meet Uniform Guidance requirements, the District should prepare the SEFA from the grant award documentation and any other relevant information including the assistance listing numbers, grant award amounts, grant amounts received, grant amounts expended, and grant revenue recorded. The amounts reported in the SEFA should reconcile to the general ledger. Management Response Exeter Township School District had turnover in their business office during FY22 and in the first part of FY23, new employees were hired and trained. The new Assistant Business Manager is undergoing training in grant management, allowable costs, funding streams and report preparation. The Business Administrator will review all grant reports prepared by the Assistant Business Manager and oversee the preparation of the SEFA utilizing the grant reports that reconcile to the general ledger, information included in grant award agreements, and grant amounts received.

View Audit 315563

Finding 479022 (2022-002)

Significant Deficiency 2022

Guam Coalition Against Secual Assault & Family Violence

GU

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.507

Recommendation: We recommend the Coalition continuously monitor its expenditures of federal funds and begin the process of engaging an Auditor in a timely manner when the Coalition is aware that it will exceed the threshold triggering a single audit. Views of Responsible Officials: Per management,...

Recommendation: We recommend the Coalition continuously monitor its expenditures of federal funds and begin the process of engaging an Auditor in a timely manner when the Coalition is aware that it will exceed the threshold triggering a single audit. Views of Responsible Officials: Per management, they will make it a priority to be aware of all deadlines related to the submission of quarterly and annual reports for federal awards and submit these on time.

View Audit 315528

Finding 479021 (2022-001)

Significant Deficiency 2022

Guam Coalition Against Secual Assault & Family Violence

GU

Reporting Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Recommendation: We recommend the Coalition develop additional policies and procedures that ensure all reporting requirements are met on an annual basis. If the Coalition lacks sufficient internal resources, they should consult with an external resource to draft the procurement policy. Views of Res...

Recommendation: We recommend the Coalition develop additional policies and procedures that ensure all reporting requirements are met on an annual basis. If the Coalition lacks sufficient internal resources, they should consult with an external resource to draft the procurement policy. Views of Responsible Officials: Per management, they will make it a priority to be aware of all deadlines related to the submission of quarterly and annual reports for federal awards and submit these on time.

View Audit 315528

Finding 478766 (2022-001)

Material Weakness 2022

Central Florida Family Health Center, Inc.

FL

Questioned Costs Material Weakness Reporting

Management acknowledges that there have been deficiencies in processes, which will be addressed through personnel training and the development of new procedures. The finance senior management team will work with accounting personnel to revise and refine procedures to tighten up the closing process a...

Management acknowledges that there have been deficiencies in processes, which will be addressed through personnel training and the development of new procedures. The finance senior management team will work with accounting personnel to revise and refine procedures to tighten up the closing process and financial statements review.

View Audit 315404

Finding 478715 (2022-007)

Significant Deficiency 2022

East Tallahatchie School District

MS

Subrecipient Monitoring Reporting School Nutrition Programs § 200.512

Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Description of corrective action planned: The district will strengthen its internal control systems over reporting to ensure single audit reporting package and dat...

Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Description of corrective action planned: The district will strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. C. Anticipated completion date of corrective action: Immediately

View Audit 315383

Finding 478702 (2022-004)

None 2022

Mount Sinai Foundation, Incorporated 053-36322

NC

Questioned Costs HUD Housing Programs Reporting § 200.512

Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN March 11, 2024 ...

Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN March 11, 2024 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings for the year ended December 31, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - Financial Statement Audit and Federal Award Program Audits Finding 2022-004 - U.S. Department of Housing and Urban Development, Mortgage Insurance Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate (Sections 221d(3) and (4) Multifamily - Market Rate Housing), CFDA #14.135 Recommendation: That management ensure that the data collection forms are submitted electronically to the FAC each fiscal year going forward. Action Taken: We agree with Finding 2022-004 and the recommendation described in the accompanying schedule of findings and questioned costs. The project was unable to pay the prior audit fees timely due to limited available cash flow causing a delay in the audits. Management will work to improve cash flow for timely payment of the required annual audits. If HUD has questions regarding this corrective action plan, please call (803) 873-2377. Sincerely yours, Dwayne Legrant President Omni Property Management and Development Managing Agent

View Audit 315370

Finding 478699 (2022-001)

Material Weakness 2022

Mount Sinai Foundation, Incorporated 053-36322

NC

HUD Housing Programs Reporting Internal Control / Segregation of Duties § 200.302 § 200.303

Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN March 11, 2024 ...

Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN March 11, 2024 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings for the year ended December 31, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - Financial Statement Audit and Federal Award Program Audits Finding 2022-001 - U.S. Department of Housing and Urban Development, Mortgage Insurance Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate (Sections 221d(3) and (4) Multifamily - Market Rate Housing), CFDA #14.135 Recommendation: That management review/enhance its accounting and internal control procedures to ensure that all key accounts are reconciled and reviewed with supporting evidence of such review. Action Taken: We agree with Finding 2022-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will review the accounting and financial procedures, system of internal controls and policies. If HUD has questions regarding this corrective action plan, please call (803) 873-2377. Sincerely yours, Dwayne Legrant President Omni Property Management and Development Managing Agent

View Audit 315370

Finding 478696 (2022-001)

None 2022

Community Access Network, Inc.

VA

Reporting Questioned Costs

Management agrees with the auditor's recommendation and the following action was taken to improve the situation. In late 2023, a new auditor was engaged to conduct the current year audit so that the delinquent form could be filed and take steps to prepare the information for the 2023 audit so that ...

Management agrees with the auditor's recommendation and the following action was taken to improve the situation. In late 2023, a new auditor was engaged to conduct the current year audit so that the delinquent form could be filed and take steps to prepare the information for the 2023 audit so that it can be filed timely.

View Audit 315352

Finding 478669 (2022-003)

Significant Deficiency 2022

Rural Development Fund

WY

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Condition: Errors were identified during our testing of the Organization’s Form ED-209, Revolving Loan Fund Financial Report. In addition, supporting documentation was not available for review of some financial amounts reported. Criteria: 13 CFR 307.14 requires the Organization to submit a revolvin...

Condition: Errors were identified during our testing of the Organization’s Form ED-209, Revolving Loan Fund Financial Report. In addition, supporting documentation was not available for review of some financial amounts reported. Criteria: 13 CFR 307.14 requires the Organization to submit a revolving loan fund financial report semi-annually. The report should reconcile with the Organization’s financial documents and account balances. Auditor’s Recommendation: Management has improved their process for reconciling balances and tracking relevant information for proper reporting. We recommend that management continue to improve internal control systems and processes to ensure compliance with reporting requirements. Management’s Response: Standard accounting procedures have been implemented to ensure accurate financial reporting. These procedures include improved reconciliation processes and schedules to capture relevant financial data to meet reporting requirements.

View Audit 315288

Finding 478615 (2022-006)

Significant Deficiency 2022

Cicoa Aging & In-Home Solutions

IN

Cash Management Internal Control / Segregation of Duties Reporting § 200.303

FINDING 2022-006 Information on the federal program: Subject: Title III-E – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Title III-E Family Caregiver, COVID-19 – Title III-E Family Caregiver Assistance Listing Number: 93.052 Compliance Requirement: Cas...

FINDING 2022-006 Information on the federal program: Subject: Title III-E – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Title III-E Family Caregiver, COVID-19 – Title III-E Family Caregiver Assistance Listing Number: 93.052 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Context: We noted that for two claims in a sample of two, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepared and submitted the claims without a secondary review. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: CICOA created an additional position in our Fiscal department to help add capacity and address various segregation of duties concerns. On April 3, 2023, CICOA hired a Senior Director of Financial Reporting to fill this new position. The CFO has done/will continue various training with the Senior Director and other staff to transfer knowledge and responsibilities currently held by the CFO, including future preparation and submission of the FSSA Contract Claim Reimbursement documents. The CFO will serve as either the primary or secondary reviewer of such Claim Reimbursements after preparation by other Fiscal staff. Key item to note: this finding was made as part of the audit for the fiscal year ended June 30, 2022, and the hiring of the Senior Director was not made until late in the fiscal year ended June 30, 2023. Due to this timing, necessary changes did not exist until fiscal year 2024. Responsible Party and Timeline for Completion: To be completed by CFO (with assistance from Senior Director of Financial Reporting and other Fiscal staff), beginning no later than Claims Reimbursements submitted for services provided starting in fiscal year 2024.

View Audit 315238

Finding 478614 (2022-005)

Significant Deficiency 2022

Cicoa Aging & In-Home Solutions

IN

Cash Management Internal Control / Segregation of Duties Reporting § 200.303

FINDING 2022-005 Information on the federal program: Subject: SSBG – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Social Services Block Grant Assistance Listing Number: 93.667 Compliance Requirement: Cash Management Audit Finding: Significant Deficienc...

FINDING 2022-005 Information on the federal program: Subject: SSBG – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Social Services Block Grant Assistance Listing Number: 93.667 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Context: We noted that for three claims in a sample of three, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepared and submitted the claims without a secondary review. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: CICOA created an additional position in our Fiscal department to help add capacity and address various segregation of duties concerns. On April 3, 2023, CICOA hired a Senior Director of Financial Reporting to fill this new position. The CFO has done/will continue various training with the Senior Director and other staff to transfer knowledge and responsibilities currently held by the CFO, including future preparation and submission of the FSSA Contract Claim Reimbursement documents. The CFO will serve as either the primary or secondary reviewer of such Claim Reimbursements after preparation by other Fiscal staff. Key item to note: this finding was made as part of the audit for the fiscal year ended June 30, 2022, and the hiring of the Senior Director was not made until late in the fiscal year ended June 30, 2023/early fiscal year 2024. Due to this timing, necessary changes did not exist until fiscal year 2024. Responsible Party and Timeline for Completion: To be completed by CFO (with assistance from Senior Director of Financial Reporting and other Fiscal staff), beginning no later than Claims Reimbursements submitted for services provided starting in fiscal year 2024.

View Audit 315238

Finding 478610 (2022-004)

Significant Deficiency 2022

Cicoa Aging & In-Home Solutions

IN

Cash Management Internal Control / Segregation of Duties Reporting § 200.303

FINDING 2022-004 Information on the federal program: Subject: Aging Cluster – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Compliance Requirement: Cash Management Audit Finding: Significan...

FINDING 2022-004 Information on the federal program: Subject: Aging Cluster – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Context: We noted that for four claims in a sample of four, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepared and submitted the claims without a secondary review. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: CICOA created an additional position in our Fiscal department to help add capacity and address various segregation of duties concerns. On April 3, 2023, CICOA hired a Senior Director of Financial Reporting to fill this new position. The CFO has done/will continue various training with the Senior Director and other staff to transfer knowledge and responsibilities currently held by the CFO, including future preparation and submission of the FSSA Contract Claim Reimbursement documents. The CFO will serve as either the primary or secondary reviewer of such Claim Reimbursements after preparation by other Fiscal staff. Key item to note: this finding was made as part of the audit for the fiscal year ended June 30, 2022, and the above corrective actions were not made until late in the fiscal year ended June 30, 2023/early fiscal year 2024. Due to this timing, necessary changes did not exist until fiscal year 2024. Responsible Party and Timeline for Completion: to be completed by CFO (with assistance from Senior Director of Financial Reporting and other Fiscal staff), beginning no later than Claims Reimbursements submitted for services provided starting in fiscal year 2024.

View Audit 315238

Finding 478572 (2022-003)

Material Weakness 2022

Carter County Missouri

MO

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles

2022-003 Reporting U.S. Department of Treasury Recommendation: We recommend the County implement internal control to ensure that reporting requirements are performed. Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planned/taken in respo...

2022-003 Reporting U.S. Department of Treasury Recommendation: We recommend the County implement internal control to ensure that reporting requirements are performed. Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planned/taken in response to finding: The County will identify all federal awards that financial reporting is required. Once programs subject to financial reporting are identified, the County will then determine what financial reports are required to be prepared and submitted. Name(s) of the contact person(s) responsible for corrective action: Debi Reynolds Planned completion date for corrective action plan: June 30, 2024

View Audit 315206

Finding 478546 (2022-005)

None 2022

Helping Hand House

WA

Reporting § 200.512

1. In process of getting caught up on prior year audits will result in timely submission of data collection form going forward.

View Audit 315179

Finding 478544 (2022-003)

Material Weakness 2022

Helping Hand House

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

1. Processes related to the program stating roles of each individual involved in the process were documented and implemented in September 2022. 2. Regular risk assessment and monitoring functions are performed by management and grant awarders.

View Audit 315179

Finding 478535 (2022-003)

None 2022

City of Dillon

MT

Allowable Costs / Cost Principles Reporting § 200.512

Corrective Action Planned: The City has engaged a Certified Public Accountant (CPA) to prepare the fiscal year 2023 annual financial report and an audit firm to perform the fiscal year 2023 audit, which is expected to be completed in summer 2024. Name(s) of Contact Person(s) Responsible for Correct...

Corrective Action Planned: The City has engaged a Certified Public Accountant (CPA) to prepare the fiscal year 2023 annual financial report and an audit firm to perform the fiscal year 2023 audit, which is expected to be completed in summer 2024. Name(s) of Contact Person(s) Responsible for Corrective Action: City Clerk, Kami Hoerning. City Treasurer, Karen Kipp. City Mayor, John McGinley. Anticipated Completion Date: Summer 2024

View Audit 315161

Finding 478367 (2022-013)

Significant Deficiency 2022

Brockton School District

MT

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

FINDING 2021-2022-013: Impact Aid Application Support Response: A change in staffing at the District was the reason for not being able to locate the information from the 2019 Impact Aid Application. The District will implement internal control procedures to ensure supporting documentation is mainta...

FINDING 2021-2022-013: Impact Aid Application Support Response: A change in staffing at the District was the reason for not being able to locate the information from the 2019 Impact Aid Application. The District will implement internal control procedures to ensure supporting documentation is maintained for each application year.

View Audit 315034

Finding 478299 (2022-003)

Material Weakness 2022

Hui No Ke Ola Pono, Inc.

HI

Reporting § 200.512

Lack of Internal Control over Reporting, Health Resources and Services Administration, Native Hawaiian Health Care 93.932  As of January 18, 2023, corrective action has been taken. Management is aware of the delinquency in submitting the annual audit due to the turnover of key fiscal personnel. Tem...

Lack of Internal Control over Reporting, Health Resources and Services Administration, Native Hawaiian Health Care 93.932  As of January 18, 2023, corrective action has been taken. Management is aware of the delinquency in submitting the annual audit due to the turnover of key fiscal personnel. Temporary contracting of the prior fiscal director has started in January 2023, and proper steps have been implemented to submit a timely audit.

View Audit 314978

Finding 478298 (2022-002)

Material Weakness 2022

Hui No Ke Ola Pono, Inc.

HI

Reporting

Inaccurate Schedule of Expenditures of Federal Awards (SEFA), Health Resources and Services Administration, Native Hawaiian Health Care 93.932 As of January 18, 2023, upon receiving new federal awards, the fiscal officer will keep all award documents in individual files and inquire with the funding ...

Inaccurate Schedule of Expenditures of Federal Awards (SEFA), Health Resources and Services Administration, Native Hawaiian Health Care 93.932 As of January 18, 2023, upon receiving new federal awards, the fiscal officer will keep all award documents in individual files and inquire with the funding agency if the funds are from a federal entity. If it is identified as a federal award, a request to the awarding agency will be made for the federal CFDA number. All federal awards received will be tracked by creating a unique identifying number in the accounting software. All revenue and expenses will use the project number to properly track all revenue and expenses of the award.

View Audit 314978

Finding 478297 (2022-001)

Material Weakness 2022

Hui No Ke Ola Pono, Inc.

HI

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Internal Control over Financial Reporting, Health Resources and Services Administration, Native Hawaiian Health Care 93.932 Internal control over payroll and disbursements As of January 18, 2023, corrective action has been taken as follows. When pay rates are changed, the Operations Manager/HR Coo...

Internal Control over Financial Reporting, Health Resources and Services Administration, Native Hawaiian Health Care 93.932 Internal control over payroll and disbursements As of January 18, 2023, corrective action has been taken as follows. When pay rates are changed, the Operations Manager/HR Coordinator will submit a personnel action form to indicate changes made to the employee’s rate of pay, status, or position change. The Executive Director will review and approve any changes. The form will be uploaded to the employee file and ProService will make the necessary changes to the employee’s record. Employees and managers have been informed to approve their timesheets in a timely manner as of May 2024. Previously, staff was unaware of internal control procedures for payroll processing. Corrective action on all disbursements has been taken as of August 1, 2023. All disbursements require a purchase requisition or payment request to be approved by the Executive Director. Either of the forms are completed by the program manager, and submitted for approval before the purchase or reimbursement is made. Internal control over accounts payable, accounts receivable, and cash Due to the lack of financial oversight, staff were unaware of how to reconcile the subledgers. Corrective action has been taken as of January 2023 to review all balance sheet accounts and verify balances on each subledger. All bank reconciliations have been completed as of May 31, 2024. Medical billings As of January 18, 2023, the Data & Compliance Specialist reviews the sliding fee discount applications received and calculates the discount based on income support and family members. If a discount is determined, the Data & Compliance Specialist will apply the discount to all qualified visits. The application is uploaded to the clients file for future reference.

View Audit 314978

Finding 478192 (2022-002)

Significant Deficiency 2022

City of Port Arthur

TX

Reporting Cash Management Significant Deficiency

Corrective Action Plan There was high turnover in the Finance department in 2022 that left the department short-staffed. The department also underwent significant software changes that involved the use of two systems simultaneously. The Finance department has since grown their team and returned to ...

Corrective Action Plan There was high turnover in the Finance department in 2022 that left the department short-staffed. The department also underwent significant software changes that involved the use of two systems simultaneously. The Finance department has since grown their team and returned to a single reporting system. Going forward, all internal control policies and procedures surrounding reporting will be reviewed and updated, if necessary, to ensure that future reports are submitted accurately and timely. Person(s) Responsible Director of Finance Controller Anticipated Completion Date An updated policy manual was approved by the City Council on January 17, 2023. New policies and procedures are expected to be fully implemented by October 31, 2024.

View Audit 314888

Corrective Action Plans

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