Corrective Action Plans

Finding 39053 (2022-005)

Significant Deficiency 2022

Converge, Inc.

MS

Allowable Costs / Cost Principles Cash Management Reporting

Management agrees with the finding. The Organization is implementing a new Payroll and Human Resources system. This single system will house the data for both time allocations and payroll data, giving the Organization the ability to run reports with accurate hours and compensation allocated to spec...

Management agrees with the finding. The Organization is implementing a new Payroll and Human Resources system. This single system will house the data for both time allocations and payroll data, giving the Organization the ability to run reports with accurate hours and compensation allocated to specific grants for any period. This system will report in real time and account for salary increases as well.

View Audit 36881

Finding 39052 (2022-004)

Significant Deficiency 2022

Converge, Inc.

MS

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

Management agrees with the finding. The Organization has hired a new Director of Finance and has implemented an ACH approval process with segregated duties as follows: ? External Bookkeeper initiates (and is not able to approve or process). ? Executive Director reviews, approves, and processes. ? D...

Management agrees with the finding. The Organization has hired a new Director of Finance and has implemented an ACH approval process with segregated duties as follows: ? External Bookkeeper initiates (and is not able to approve or process). ? Executive Director reviews, approves, and processes. ? Director of Finance records.

View Audit 36881

Finding 39051 (2022-003)

Significant Deficiency 2022

Converge, Inc.

MS

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Management agrees with the finding. The Organization has hired knowledgeable staff and has implemented a process to record a receivable in the corresponding period of expenditures submitted to the federal PMS portal.

View Audit 36881

Finding 39050 (2022-002)

Material Weakness 2022

Converge, Inc.

MS

Questioned Costs Allowable Costs / Cost Principles Cash Management

Management agrees with the finding. The Organization has implemented a new reporting and approval process for submissions through the Payment Management System: ? A Detailed Statement of Activity is generated by the Director of Finance as soon as it is determined all revenues and expenditures have b...

Management agrees with the finding. The Organization has implemented a new reporting and approval process for submissions through the Payment Management System: ? A Detailed Statement of Activity is generated by the Director of Finance as soon as it is determined all revenues and expenditures have been recorded for the month. ? Report is reviewed and approved by Co-Executive Director. ? Director of Finance submits the reports in PMS and requests reimbursement. The Organization has hired a new Director of Finance with extensive experience in non-profit accounting.

View Audit 36881 Questioned Costs: $1

Finding 39049 (2022-001)

Material Weakness 2022

Converge, Inc.

MS

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Management agrees with the finding. The Organization is in the process of implementing a new compliance monitoring process: ? Subrecipients will receive their awards on a cost reimbursement basis. ? Subrecipient payments will be disbursed quarterly. ? Subrecipient payments will only be issued after...

Management agrees with the finding. The Organization is in the process of implementing a new compliance monitoring process: ? Subrecipients will receive their awards on a cost reimbursement basis. ? Subrecipient payments will be disbursed quarterly. ? Subrecipient payments will only be issued after submission, review, and approval of required financial and performance reports. Moving to a cost reimbursement model will reduce the risk of overstating the Organization?s revenue and expenditures and motivate subrecipients to record and submit detailed data on a quarterly basis. This new model will be effective for the grant year beginning April 1, 2023 and a memo of change is being distributed to subrecipients under contract. The Organization will work with the granting agency to determine whether the Organization will pay back the funds or will be allowed to carry them forward to the next period.

View Audit 36881 Questioned Costs: $1

Finding 38982 (2022-002)

Material Weakness 2022

Romulus Community Schools

MI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding: 2022-002? Budgetary Control Auditor Description of Condition and Effect: During our audit, we noted that multiple departments had material actual expenditures in excess of the amounts appropriated. As a result of this condition, the District?s general fund budget amendments were not suff...

Finding: 2022-002? Budgetary Control Auditor Description of Condition and Effect: During our audit, we noted that multiple departments had material actual expenditures in excess of the amounts appropriated. As a result of this condition, the District?s general fund budget amendments were not sufficient to cover the actual expenditures. Auditor Recommendation: The District should perform a detailed analysis of actual expenditures for the general fund and each special revenue fund, at a minimum by department, throughout the year and, as it becomes known that budgeted expenditures are no longer realistic, that the Board take action to amend the budget(s) accordingly. Corrective Action: The District continues to evaluate and improve it?s budget process and will evaluate the cost benefits of more budget amendments throughout the year. Responsible Person: Shelbi Frayer, Contracted Finance Director Anticipated Completion Date: June 30, 2022

View Audit 44538

Finding 38981 (2022-001)

Material Weakness 2022

Romulus Community Schools

MI

Internal Control / Segregation of Duties Material Weakness Reporting

Finding: 2022-001 ? Segregation of Duties Auditor Description of Condition and Effect: During our audit, we noted the following areas in which the District should improve segregation of duties: The District does not have procedures in place to allow for an independent review of payroll registers w...

Finding: 2022-001 ? Segregation of Duties Auditor Description of Condition and Effect: During our audit, we noted the following areas in which the District should improve segregation of duties: The District does not have procedures in place to allow for an independent review of payroll registers when payroll disbursements are made and recorded in the accounting records. The District currently does not have procedures in place to allow for an independent review of manual journal entries As a result of this condition, the District is exposed to increased risk that misstatements, whether caused by error or fraud, could occur and not be detected by management on a timely basis. Auditor Recommendation: The District should evaluate its processes and procedures to ensure that a sufficient segregation of incompatible duties exists. Corrective Action: The District will implement a review and approval process for payroll; manual journal entries are entered by one employee and approved and posted by a separate employee, which allows for segregation of duties. The Business office will continue to evaluate the cost benefits of additional segregation of duty procedures on an ongoing basis. Responsible Person: Shelbi Frayer, Contracted Finance Director Anticipated Completion Date: June 30, 2022

View Audit 44538

Finding 38928 (2022-001)

Material Weakness 2022

Reid Hospital & Healthcare Services, Inc.

IN

Allowable Costs / Cost Principles Reporting

Finding Reported by Uniform Guidance ? The following steps have been taken or will be taken to address Finding 2022-001: ? Reid Hospital and Health Services, Inc. plans to monitor controls related to reporting to ensure amounts are appropriately stated. ? Reid Hospital and Health Services, Inc. has...

Finding Reported by Uniform Guidance ? The following steps have been taken or will be taken to address Finding 2022-001: ? Reid Hospital and Health Services, Inc. plans to monitor controls related to reporting to ensure amounts are appropriately stated. ? Reid Hospital and Health Services, Inc. has maintained documentation under a revised calculation which supports adequate expenses and lost revenues in excess of funding reported for all periods of Provider Relief Fund reporting.

View Audit 46543

Finding 38925 (2022-002)

Significant Deficiency 2022

Lima Memorial Health System

OH

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Finding Number: 2022-002 Condition: The Health System's reporting submission for Lima Memorial Professional Corporation did not follow the HHS guidelines related to the reporting of lost revenue for the pe...

Finding Number: 2022-002 Condition: The Health System's reporting submission for Lima Memorial Professional Corporation did not follow the HHS guidelines related to the reporting of lost revenue for the period 4 reporting period Planned Corrective Action: The CFO will review all portal submissions to ensure the underlying lost revenue calculation and data input into the portal are for the correct entity. In addition, the CFO's review will verify the portal submission data entry agrees to the underlying quarterly lost revenue calculation. Contact person responsible for corrective action: Matt Brown, Director of Accounting Anticipated Completion Date: 09/30/2023

View Audit 46537

Finding 38915 (2022-002)

Significant Deficiency 2022

Act for Alexandria

VA

Reporting § 200.508 § 200.510

ACT FOR ALEXANDRIA MANAGEMENT CORRECTIVE ACTION PLAN For the Year Ended December 31, 2022 TO: MARCUM LLP 1899 L Street NW, Suite 850 Washington, DC 20036 Finding 2022-001: Revenue Recognition ? Conditional Contributions; Finding 2022-002: SEFA Preparation Condition and Context: During our audit, we ...

ACT FOR ALEXANDRIA MANAGEMENT CORRECTIVE ACTION PLAN For the Year Ended December 31, 2022 TO: MARCUM LLP 1899 L Street NW, Suite 850 Washington, DC 20036 Finding 2022-001: Revenue Recognition ? Conditional Contributions; Finding 2022-002: SEFA Preparation Condition and Context: During our audit, we identified a conditional contribution that ACT had recorded as revenue upon receipt of the advanced funds and before the applicable barrier to recognition had been satisfied. In addition, the full amount of advanced funds was presented on the schedule of expenditures of federal awards (SEFA). As a result, net assets without donor restrictions were overstated in the financial statements and expenditures were overstated on the SEFA. Recommendation: We recommend management review policies and procedures over contributions received to ensure timely and effective review for any barriers to recognition and over preparation of the SEFA to ensure completeness and accuracy of the SEFA. Views of Responsible Officials and Planned Corrective Action: ACT agrees with the finding and the auditors? recommendation. One ACT?s fiscal sponsorship funds received advance payments of conditional awards. This is a rare circumstance. As a result, there was a learning curve on our part related to when fiscal sponsorship fund revenue should be recognized related to conditional award advances. Going forward, we will ensure that fiscal sponsorship fund conditional awards are reported as revenue and expense only once barriers are fully satisfied. This will allow for accurate reporting for both financial statement and SEFA purposes. For further discussion, please contact Heather Peeler, President and CEO at heather.peeler@actforalexandria.org, 703-739-7778. Heather Peeler President and CEO

View Audit 44333

Finding 38911 (2022-001)

Material Weakness 2022

Indiana Public Broadcasting Stations, Inc.

IN

Reporting Internal Control / Segregation of Duties

We agree with the auditor?s findings and original and subsequent adjustments. Due to the timing of the grant revenue received and the expenses being recorded these are legitimate adjustments in accordance with GAAP accounting policy. The issue will be resolved in the upcoming fiscal year; Kathy Bill...

We agree with the auditor?s findings and original and subsequent adjustments. Due to the timing of the grant revenue received and the expenses being recorded these are legitimate adjustments in accordance with GAAP accounting policy. The issue will be resolved in the upcoming fiscal year; Kathy Billiard will make the correcting entries and Mark Newman will verify they have been made with an effective date no later than December 31, 2022. To ensure there are no future adjustments, we will work more closely with our auditor regarding the accounting of grant funding and educate ourselves more completely in GAAP accounting policy regarding grant reporting requirements.

View Audit 37229

Finding 38904 (2022-001)

Significant Deficiency 2022

Collaborative Solutions for Communities

DC

Reporting § 200.512

CSC?s Management concurs with finding. See Section IV- Current Year Corrective Action Plan. 2022-001 Data Collection Reporting Package Name of Contact Person: Johnny Mammen Corrective Action: Effective July 17, 2023, the staffing of the finance team will be expanded to include a Senior Accountant...

CSC?s Management concurs with finding. See Section IV- Current Year Corrective Action Plan. 2022-001 Data Collection Reporting Package Name of Contact Person: Johnny Mammen Corrective Action: Effective July 17, 2023, the staffing of the finance team will be expanded to include a Senior Accountant under the supervision of the Director of Finance. CSC will close the books within the stipulated time and the audit will be completed in a timely manner to comply with federal guidelines for submission to the FAC. Proposed Completion Date: July 17, 2023

View Audit 38139

Finding 38862 (2022-004)

Significant Deficiency 2022

Salem Community College

NJ

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

SCC/Student Services/Financial Aid will run daily reports to identify when loan disbursements come in to make sure they are reported to the U.S. Department of Education?s Common Origination and Disbursement?s (COD) Office within the 15-day time frame. This will reduce our 2% error rate.

View Audit 46564

Finding 38860 (2022-006)

Significant Deficiency 2022

Forum for Cultural Engagement, Inc.

NY

Reporting § 200.303 § 200.502 § 200.510

Finding 2022-006: Federal Financial Reporting Requirements (Significant Deficiency) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: Code of Federal Regulations (CFR) Section 200.303(b) requires non-federal entities to establish and maintain...

Finding 2022-006: Federal Financial Reporting Requirements (Significant Deficiency) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: Code of Federal Regulations (CFR) Section 200.303(b) requires non-federal entities to establish and maintain effective internal control over federal awards that provide reasonable assurance that the non-federal entity is managing federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. CFR Section 200.502(a) states that the determination of when a federal award is expended should be based on when the activity related to the federal award occurs. CFR Section 200.510 states that the auditee must prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements which must include the total federal awards expended as determined in accordance with CFR Section 200.502. Condition: The schedule of expenditures of federal awards for the year ended December 31, 2022, did not originally include indirect costs totaling $43,632. Cause: FCE's management prepared the schedule of expenditures of federal awards using only direct costs. However, FCE had applied the 10-percent de minimis indirect cost rate when submitting its financial reports. Effect or Potential Effect: The exclusion of indirect costs caused inaccurate amounts to be reported in the SEFA at the start of the audit. This could have caused an inaccurate major program determination. Recommendation: FCE should implement a process for preparing the SEFA that includes comparing amounts reported in the SEFA to amounts included in financial reports of expenditures that are submitted to federal agencies. Action Taken: FCE acknowledges the importance of proper Federal Financial Reporting. FCE will develop and implement formal accounting policies and procedures to ensure that Federal Financial Requirements are met. These will include the steps to follow for preparation of the SEFA, including comparing amounts reported in the SEFA to amounts included in financial reports of expenditures that are submitted to Federal agencies.

View Audit 46561

Finding 38859 (2022-005)

Significant Deficiency 2022

Forum for Cultural Engagement, Inc.

NY

Cash Management Reporting Significant Deficiency § 200.303

Finding 2022-005: Cash Management and Reporting (Significant Deficiency) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: 2 CFR Section 200.303 requires auditees to establish and maintain effective internal control over federal awards that ...

Finding 2022-005: Cash Management and Reporting (Significant Deficiency) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: 2 CFR Section 200.303 requires auditees to establish and maintain effective internal control over federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: FCE did not maintain documentary evidence of the review and approval of either its requests for cash drawdowns or its performance reports in accordance with the internal control requirements. Cause: FCE's management team works collaboratively to prepare the requests for cash draw downs and prepare the performance reports prior to submission. Per discussion with management, the review and approval is performed verbally during this process. As a result, FCE was not able to provide adequate support to document the review and approval of either its requests for cash drawdowns or its performance reports. Effect or Potential Effect: FCE was not able to provide evidence of the implementation of internal controls related to review and approval for cash draw downs and performance reports. Therefore, these submissions may have been inaccurately prepared. Recommendation: FCE should retain documentary evidence of its review and approval process, which should occur prior to submission of the requests for cash draw downs and performance reports. Action Taken: FCE acknowledges the importance of documentation to support review and approval of cash drawdowns and performance reports. FCE will develop and implement formal accounting policies and procedures to ensure that it completes and maintains the proper documentation with respect to requests for an advance or reimbursement (Form SF-270) and filing a progress report (SF-PPR).

View Audit 46561

Finding 38858 (2022-004)

Significant Deficiency 2022

Forum for Cultural Engagement, Inc.

NY

Period of Performance Reporting Significant Deficiency § 200.211

Finding 2022-004: Period of Performance (Significant Deficiency) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: 2 CFR Section 200 defines the period of performance as the total estimated time interval between the start of an initial Federa...

Finding 2022-004: Period of Performance (Significant Deficiency) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: 2 CFR Section 200 defines the period of performance as the total estimated time interval between the start of an initial Federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the Federal award per 2 CFR Section 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. Condition: During the year ended December 31, 2022, FCE had seven grants under ALN 19.040, which supported the same projects and programs which had different periods of performance. We noted that costs totaling less than $25,000 were incurred outside the period of performance for two of the grants under ALN 19.040. Cause: FCE has no accounting policies and procedures in place to provide guidance to management on requirements related to accounting for federal awards in accordance with the Uniform Guidance. Effect or Potential Effect: FCE charged costs outside the period of performance for two grants under ALN 19.040. Recommendation: FCE should develop accounting policies and procedures to provide guidance to management regarding the proper internal controls over both financial reporting and compliance with federal awards. Action Taken: FCE acknowledges the discrepancy with respect to Period-of-Performance reporting, and the recommendation to develop accounting policies and procedures for proper financial reporting and compliance with Federal awards. FCE will develop and implement formal accounting policies and procedures to correct this deficiency.

View Audit 46561

Finding 38856 (2022-002)

Material Weakness 2022

Forum for Cultural Engagement, Inc.

NY

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.317 § 200.318 § 200.327

Finding 2022-002: Procurement Policy (Material Weakness) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: 2 CFR Section 200.318 requires that the non-Federal entity must have and use documented procurement procedures, consistent with State, ...

Finding 2022-002: Procurement Policy (Material Weakness) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: 2 CFR Section 200.318 requires that the non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in ?? 200.317 through 200.327. Condition: FCE does not have a formal written procurement policy that conforms to the requirements of the Uniform Guidance. As a result, no procurement files were maintained to document FCE's procurement actions. Cause: FCE has no accounting policies and procedures in place to provide guidance to management on the documentary evidence requirements in accordance with proper internal controls and the Uniform Guidance. Effect or Potential Effect: Without either a procurement policy or procurement documentation, there is a risk that FCE did not perform a proper evaluation of each potential vendor whose costs were charged to federal programs. Recommendation: FCE should develop accounting policies and procedures to provide guidance to management regarding the proper internal controls over both financial reporting and compliance with federal awards. Included in those policies and procedures should be a procurement policy that conforms to the requirements of the Uniform Guidance. Furthermore, FCE should maintain documentation in its files to provide evidence to support that it followed the procurement policy. Action Taken: FCE acknowledges the requirements of the Uniform Guidance and the non-compliance implication for Federal awards. FCE is in the process of developing and implementing a procurement policy to ensure proper competitive procedures are followed with respect to its procurements, specifically its vendors. FCE will ensure that proper documentation is maintained in its files in accordance with the policy to be implemented.

View Audit 46561

Finding 38855 (2022-004)

Significant Deficiency 2022

Native Village of Selawik

AK

Reporting Significant Deficiency Internal Control / Segregation of Duties

Federal Award Finding: 2022-004 Reporting - Significant Deficiency in Internal Control over Compliance Name and Contact Person: Tanya Ballot, Tribal Administrator Corrective Action: Management will ensure that reporting for the SLFRF funds is filed accurately and timely by the required deadlines. Th...

Federal Award Finding: 2022-004 Reporting - Significant Deficiency in Internal Control over Compliance Name and Contact Person: Tanya Ballot, Tribal Administrator Corrective Action: Management will ensure that reporting for the SLFRF funds is filed accurately and timely by the required deadlines. The 2022 annual report has now been submitted. The 2023 annual report had already been filed timely as required. Proposed Completion Date: September 30, 2023

View Audit 44121

Finding 38842 (2022-001)

Material Weakness 2022

Neighborhood Housing Services of the Black Hills, Inc.

SD

Reporting Internal Control / Segregation of Duties

Responsible Individuals: Mike Walker (CEO) and Kathleen Burnham (Accountant) Corrective Action Plan: The Organization has accepted the risk associated with requesting the auditors to prepare the financial statements and SEFA and continues to plan for the auditors to prepare the reports. Due to the c...

Responsible Individuals: Mike Walker (CEO) and Kathleen Burnham (Accountant) Corrective Action Plan: The Organization has accepted the risk associated with requesting the auditors to prepare the financial statements and SEFA and continues to plan for the auditors to prepare the reports. Due to the cost of hiring a full-time replacement staff accountant, the board of directors and management are willing to accept this degree of risk associated with audit adjustments and will assist with additional internal oversight to limit risk accordingly. Anticipated Completion Date: Ongoing

View Audit 34506

Finding 38832 (2022-001)

Significant Deficiency 2022

The Corporation of Haverford College

PA

Student Financial Aid Reporting Significant Deficiency

2022-001 National Student Loan Data Systems (NSLDS) Enrollment Reporting ? CFDA No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the College review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being report...

2022-001 National Student Loan Data Systems (NSLDS) Enrollment Reporting ? CFDA No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the College review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being reported accurately to be in compliance with regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Since the College records are correct, we believe this resulted from an incorrect data field extracted during the integration process. The Registrar's Office is working with IITS to update the code generating the extract, as appropriate, so that the Program enrollment status date is equal to the campus-level status date when appropriate. Name(s) of the contact person(s) responsible for corrective action: James Keane, Registrar Planned completion date for corrective action plan: Effective January 2023.

View Audit 37923

Finding 38829 (2022-001)

Material Weakness 2022

City of Springfield

OH

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

In reference to audit finding 2022-001, I will ensure accuracy of the reporting of sub recipients, subawards, accuracy in amounts reported and timely submission of all quarterly project and expenditure reports for Coronavirus State and Local Fiscal Recovery Funds effective immediately. The City is ...

In reference to audit finding 2022-001, I will ensure accuracy of the reporting of sub recipients, subawards, accuracy in amounts reported and timely submission of all quarterly project and expenditure reports for Coronavirus State and Local Fiscal Recovery Funds effective immediately. The City is grateful for the monies provided by the SLFRF and the once in a generation impact that projects that we would have otherwise been unable to fund will have; these projects will have a long lasting impact in the community. The extensive reporting requirements established by the U.S. Department of Treasury have placed an additional burden on the City at a time when recruiting and retaining government employees, especially in finance, has been difficult. However, the City understands the importance of complying with these requirements and will work to allocate and adequately train staff on reporting requirements. The due date for the third quarter report is October 31, 2023. I will ensure the draft of this report is completed in early October and will ask our audit firm, Clark, Schaefer, Hackett & Co. to review it for compliance prior to submission.

View Audit 34705

Finding 38791 (2022-001)

None 2022

A Kornegay Senior Houses Hdfc

NY

Reporting § 200.512

Finding Number: 2022-001 ? Supportive Housing for the Elderly (Section 202) ? CFDA # 14.157 Planned Corrective Action: Management acknowledges that the Data Collection Form was not submitted timely and has implemented controls to ensure timely filings. Anticipated Completion Date: The data collect...

Finding Number: 2022-001 ? Supportive Housing for the Elderly (Section 202) ? CFDA # 14.157 Planned Corrective Action: Management acknowledges that the Data Collection Form was not submitted timely and has implemented controls to ensure timely filings. Anticipated Completion Date: The data collection form will be submitted by September 30, 2023.

View Audit 47163

Finding 38786 (2022-002)

Material Weakness 2022

City of Terre Haute

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Leslie Ellis Contact Phone Number: 812-244-2359 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: New procedures have been established to track and monitor all grants that the City recei...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Leslie Ellis Contact Phone Number: 812-244-2359 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: New procedures have been established to track and monitor all grants that the City receives. The Controller?s office will receive all grant documents (Funding Approval Agreements, Award Letters, etc.) from City Departments as grants are awarded. All grant documents will be reviewed to determine which grants are federal grants. When federal reimbursement requests or draws are made, the department will submit a copy to the Controller?s office. The Senior Financial Analyst in the Controller?s office tracks all grant receipts and disbursements. At the end of each year a grant worksheet will be sent to each department to complete with the year?s federal grant information. The Senior Financial Analyst will reconcile the worksheets to the Controller?s office records. Once reconciled, the Chief Deputy Controller will review the documents for approval. The Senior Financial Analyst will then enter the federal grant information into the Annual Financial Report in the State?s Gateway website. The Chief Deputy Controller will review and approve the information entered into Gateway. The Controller will perform a final review before the information is submitted and authorized in Gateway. Anticipated Completion Date: March 1, 2024

View Audit 46222

Finding 38785 (2022-002)

Material Weakness 2022

Senior Citizens Housing Development Corporation of Boston, INC

FL

HUD Housing Programs Subrecipient Monitoring Reporting

FINDING No. 2022-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that rent increases are submitted for approval on form HUD-92458 in a timely manner and that the submitted amounts agree to the approved PRAC renewal con...

FINDING No. 2022-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that rent increases are submitted for approval on form HUD-92458 in a timely manner and that the submitted amounts agree to the approved PRAC renewal contract. Action Taken: The compliance department is now monitoring and tracking PRAC contract renewals for properties. Going forward reminders and follow up to deadlines will be issued to ensure rent increases are submitted timely. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 46219

Finding 38784 (2022-001)

None 2022

Senior Citizens Housing Development Corporation of Boston, INC

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Boston, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Boston, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2022 through December 31, 2022 The findings are from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2022-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should verify eligibility in a timely manner and perform background checks prior to tenant acceptance. Action Taken: This was an oversight from a former community manager. Management has provided current staff with additional training on HUD guidelines and regulations.

View Audit 46219

Corrective Action Plans

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