Corrective Action Plans

Finding 36337 (2022-001)

Significant Deficiency 2022

PA

Subrecipient Monitoring Reporting Significant Deficiency

Commonwealth Cornerstone Group (?CCG?) respectfully submits the following summary schedule of audit findings for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered c...

Commonwealth Cornerstone Group (?CCG?) respectfully submits the following summary schedule of audit findings for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding No. 2022 - 001: Coronavirus State and Local Fiscal Recovery Funds - Federal Assistance Listing Number 21.027 Condition: Semiannual Progress Report (for the period ended June 30, 2022) was not filed timely. Planned Corrective Action: To address the increase in the Organization's activities, the Director of CCG will send an email with the grant reporting file and keep the correspondence with Pennsylvania Housing Finance Agency. All subsequent reports have been filed timely by the Director of CCG. Explanation of disagreement with finding: There is no disagreement with the finding. Name(s) of the contract person(s) responsible for correction action: Wendy Gessner, Director, at (717)-780-1891

View Audit 26984

Finding 36333 (2022-009)

Material Weakness 2022

Stillwater County

MT

Reporting

AUDITOR PREPARED FINANCIAL STATEMENTS Name of Contact Person: Tyrel Hamilton Corrective Action: The County Commission will continue to evaluate if it is cost effective to hire an outside individual or firm to prepare the financial statements. Proposed Completion Date: Annually

View Audit 25553

Finding 36332 (2022-001)

Material Weakness 2022

Town of Fairfield Vermont

VT

Material Weakness Reporting Internal Control / Segregation of Duties

The Town will continue to rely on its auditors to perform non-attest services to prepare the financial statements. Management will continue to approve and take full responsibility for any non-attest services provided. As noted above, it is not feasible for many small towns, including the town of Fai...

The Town will continue to rely on its auditors to perform non-attest services to prepare the financial statements. Management will continue to approve and take full responsibility for any non-attest services provided. As noted above, it is not feasible for many small towns, including the town of Fairfield, Vermont, to invest the time and money in training for the preparation of the financial statements in-house. The local emphasis is placed instead on ensuring that the entries into the local accounting system are accurate and timely, therefor providing good information for the accurate preparation of the financial statements.

View Audit 26569

Finding 36314 (2022-007)

Material Weakness 2022

Cumberland County Board of Education

NC

Subrecipient Monitoring Cash Management Material Weakness

Finding 22-07 Name of Contact Person: Jay Toland, Associate Superintendent of Business Operations Corrective Action Plan: The finding resulted from significant turnover within the Finance Department. Management will establish procedures to ensure that all bank account and other required reconciliati...

Finding 22-07 Name of Contact Person: Jay Toland, Associate Superintendent of Business Operations Corrective Action Plan: The finding resulted from significant turnover within the Finance Department. Management will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward. The Finance department will also strive to keep key positions filled at all times and ensure that staff receives appropriate training regarding reconciliations. Proposed Completion Date: Immediately

View Audit 26556

Finding 36284 (2022-001)

Material Weakness 2022

Government of the District of Columbia

DC

Questioned Costs Eligibility Special Tests & Provisions § 200.303

The DHS and DHCF DCAS team agree with the findings noted in this report. DHS self-reported these findings as part of the Agencies ongoing effort to maintain integrity with all eligibility determinations. The root cause for each of the eleven (11) issues with the ADP system for SNAP varied. For bull...

The DHS and DHCF DCAS team agree with the findings noted in this report. DHS self-reported these findings as part of the Agencies ongoing effort to maintain integrity with all eligibility determinations. The root cause for each of the eleven (11) issues with the ADP system for SNAP varied. For bullet point #1 of the findings noted: ? Action/Phase: Request information from DCAS to determine the magnitude of the deficiency. Expected Outcome: Requested data/information is provided on the identified deficiency. ? Action/Phase: Review and Prioritization - Review data to define scope/magnitude/root cause(s) of deficiency. Expected Outcome: Magnitude of deficiency is determined, and management prioritizes deficiency. ? Action/Phase: Design and Development - Identify and develop corrective actions to address root cause of deficiency. Expected Outcome: Root cause of deficiency is verified, cross-functional team selects actions to resolve root cause(s) actions tested, as applicable. ? Action/Phase: Implement - Implement approved corrective actions and measure/metrics to monitor effectiveness of corrective action. Expected Outcome: Management approves actions, actions implemented along metrics/measures. ? Action/Phase: Monitor and Evaluation - Ensure the changes are successful. Expected Outcome: Once corrective actions are identified, a monitoring and evaluation plan will be developed and implemented to determine if the implemented actions substantially reduce/eliminate the deficiency from occurring. In March 2023, a request to run this report was made. The run took place in April 2023 and ultimately found that the report could not be derived. Ultimately the request/ticket below will be closed. For bullet point #2 of the findings noted: ? Action/Phase: Request information from DCAS to determine the magnitude of the deficiency. Expected Outcome: Requested data/information is provided on the identified deficiency. ? Action/Phase: Review and Prioritization - Review data to define scope/magnitude/root cause(s) of deficiency. Expected Outcome: Magnitude of deficiency is determined, and management prioritizes deficiency. ? Action/Phase: Design and Development - Identify and develop corrective actions to address root cause of deficiency. Expected Outcome: Root cause of deficiency is verified, cross-functional team selects actions to resolve root cause(s) actions tested, as applicable. ? Action/Phase: Implement - Implement approved corrective actions and measure/metrics to monitor effectiveness of corrective action. Expected Outcome: Management approves actions, actions implemented along metrics/measures. ? Action/Phase: Monitor and Evaluation - Ensure the changes are successful. Expected Outcome: Once corrective actions are identified, a monitoring and evaluation plan will be developed and implemented to determine if the implemented actions substantially reduce/eliminate the deficiency from occurring. DCAS system will be fixed no later than FY2024 Q3. For bullet point #3 of the findings noted: ? Action/Phase: Request information from DCAS to determine the magnitude of the deficiency. Expected Outcome: Requested data/information is provided on the identified deficiency. ? Action/Phase: Review and Prioritization - Review data to define scope/magnitude/root cause(s) of deficiency. Expected Outcome: Magnitude of deficiency is determined, and management prioritizes deficiency. ? Action/Phase: Design and Development - Identify and develop corrective actions to address root cause of deficiency. Expected Outcome: Root cause of deficiency is verified, cross-functional team selects actions to resolve root cause(s) actions tested, as applicable. ? Action/Phase: Implement - Implement approved corrective actions and measure/metrics to monitor effectiveness of corrective action. Expected Outcome: Management approves actions, actions implemented along metrics/measures. ? Action/Phase: Monitor and Evaluation - Ensure the changes are successful. Expected Outcome: Implementation of DCAS Release Part 2 was completed on March 26, 2023. The District requested FNS close this finding. Implementation of DCAS Release Part 2 was completed on March 2023. The District is requesting that this finding be closed. For bullet point #4 of the findings noted: ? Action/Phase: Request information from DCAS to determine the magnitude of the deficiency. Expected Outcome: Requested data/information is provided on the identified deficiency. ? Action/Phase: Review and Prioritization - Review data to define scope/magnitude/root cause(s) of deficiency. Expected Outcome: Magnitude of deficiency is determined, and management prioritizes deficiency. ? Action/Phase: Design and Development - Identify and develop corrective actions to address root cause of deficiency. Expected Outcome: Root cause of deficiency is verified, cross-functional team selects actions to resolve root cause(s) actions tested, as applicable. ? Action/Phase: Implement - Implement approved corrective actions and measure/metrics to monitor effectiveness of corrective action. Expected Outcome: Management approves actions, actions implemented along metrics/measures. ? Action/Phase: Monitor and Evaluation: Ensure the changes are successful. Expected Outcome: Once corrective actions are identified, a monitoring and evaluation plan will be developed and implemented to determine if the implemented actions substantially reduce/eliminate the deficiency from occurring. The data needed from DCAS to determine the scope/magnitude has not yet been provided. However, DCAS considers this as a high priority ticket for Releases 4 and 5. See Corrective Action Plan for chart/table

View Audit 31369 Questioned Costs: $1

Finding 36283 (2022-024)

None 2022

Government of the District of Columbia

DC

Student Financial Aid Reporting School Nutrition Programs § 200.512

The District concurs with the auditor?s finding. The delay in the report submission is due to unusual circumstances and events during the fiscal year. We will communicate to the appropriate personnel the importance of providing requested documents and responding to auditor inquiries in a timely man...

The District concurs with the auditor?s finding. The delay in the report submission is due to unusual circumstances and events during the fiscal year. We will communicate to the appropriate personnel the importance of providing requested documents and responding to auditor inquiries in a timely manner. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36282 (2022-003)

Significant Deficiency 2022

Government of the District of Columbia

DC

Subrecipient Monitoring Cash Management Reporting § 200.303

DCPS agrees with the conditions and recommendations of this finding. The DCPS corrective action plan includes the following steps: While the meal program review process generally works well, it has become evident that there is a need to better capture completed reviews in addition to off-boarding ...

DCPS agrees with the conditions and recommendations of this finding. The DCPS corrective action plan includes the following steps: While the meal program review process generally works well, it has become evident that there is a need to better capture completed reviews in addition to off-boarding staff from the FNS team. In this situation, a transition of staff and incomplete off boarding and incomplete uploading of the departing staff member?s laptop was found to be the root cause for FNS? inability to produce the 2 missing reviews. Moving forward, FNS Staff will be completing a verified upload of reviews to the DCPS-FNS SharePoint site as each cycle is completed. Validation that the upload from each Field Specialist has been completed will flow from the FNS Field Operations Specialist to the FNS Operations Manager. And a confirmation email will be sent from the FNS Operations Manager to the Specialist, Nutrition & Compliance who is accountable to OSSE. A copy of the communication will be maintained with the electronic file for ease of locating. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36280 (2022-001)

None 2022

Association to Benefit Children

NY

Reporting Internal Control / Segregation of Duties

Federal Award Findings and Questioned Costs: Finding Number: 2022-001 Reporting ? Noncompliance (Control Deficiency) Programs: U.S. Department of Health and Human Services, Head Start Cluster. Award Listing Number 93.600. U.S. Department of Health and Human Services passed through New York State...

Federal Award Findings and Questioned Costs: Finding Number: 2022-001 Reporting ? Noncompliance (Control Deficiency) Programs: U.S. Department of Health and Human Services, Head Start Cluster. Award Listing Number 93.600. U.S. Department of Health and Human Services passed through New York State Office of Children and Family Services, Child Care and Development Block Grant. Award Listing Number 93.575. Planned Corrective Action: Association to Benefit Children (ABC) acknowledges that the 2022 data collection form was not filed timely. The planned correction plan is to file the 2022 data collection form upon the issuance of the Uniform Guidance financial statements and ensure that future data collection forms are filed timely. Person Responsible: Matthew Manger, Chief Financial Officer Expected Completion Date: August 2023

View Audit 38096

Finding 36275 (2022-002)

Material Weakness 2022

San Luis Valley Boces

CO

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.512

Finding 2022-002: Special Education Cluster (IDEA), CFDA 84.027 and 84.173 U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4027, 6027, 4173, and 6173 Type of finding: Internal Control (material weakness) and nonco...

Finding 2022-002: Special Education Cluster (IDEA), CFDA 84.027 and 84.173 U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4027, 6027, 4173, and 6173 Type of finding: Internal Control (material weakness) and noncompliance (material noncompliance) Material Weakness: The material weakness at Finding 2022-001 also applies to this grant. Action Taken: The SLV BOCES will continue to evaluate duties and responsibilities of staff responsible for financial close and grant reconciliation. As of September 2022, Special Education Coordinators have been given grant oversight responsibilities and will monitor grants closely to assure that expenditures are made in a timely manner. Although the BOCES does not currently have a Budget Manager, we are working closely with an accounting agency to perform budgeting and accounting tasks with the assistance of the SLV BOCES HR/Payroll Manager. If the U.S. Department of Education have questions regarding this plan, please call the responsible party listed below. Sincerely yours, Stacy Holland Interim Executive Director San Luis Valley Board of Cooperative Educational Services Cindy Squires Human Resources/Payroll Manager San Luis Valley Board of Cooperative Educational Services

View Audit 31168

Finding 36271 (2022-002)

Significant Deficiency 2022

Hunter Health Clinic, Inc.

KS

Reporting

Audit Finding: 2022-002 Reporting Corrective Action Plan: The portal was accessed by the current accounting team and the appropriate documentation was filed timely but not during the testing period. PRF funding has ended, and no future action is needed. FFR reports are now being tracked and saved in...

Audit Finding: 2022-002 Reporting Corrective Action Plan: The portal was accessed by the current accounting team and the appropriate documentation was filed timely but not during the testing period. PRF funding has ended, and no future action is needed. FFR reports are now being tracked and saved in an accessible and secure location based on internal control procedures. Persons Responsible: David Meyers, CFO Estimated Completion Date: September 30, 2023

View Audit 36781

Finding 36264 (2022-002)

Material Weakness 2022

Kayenta Unified School District No.27

AZ

Material Weakness Reporting Special Tests & Provisions § 200.512 § 200.520

CORRECTIVE ACTION PLAN - FINDING 2022-002 We have prepared the accompanying corrective action plan as required by the standards applicable to financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Admini...

CORRECTIVE ACTION PLAN - FINDING 2022-002 We have prepared the accompanying corrective action plan as required by the standards applicable to financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal Assistance # 84.041, 84.425, 84.027 Program Titles Impact Aid, Covid-19 Education Stabilization Fund, Special Education ? Grants to States Federal Agency U.S. Department of Education Condition The District did not submit their audit for the fiscal year ending June 30, 2022 timely. The audit was submitted April 24, 2023, which was 24 days past the March 31, 2023 deadline. Corrective Action Plan The District will coordinate with the audit firm under contract to ensure that the audit report for the fiscal year ending June 30, 2023 will be submitted in a timely manner. District Contact Arlene Laughter, Business Manager Completion Date June 30, 2023

View Audit 37184

Finding 36254 (2022-002)

None 2022

Bayamon Senior Citizens Housing Company, Inc.

FL

HUD Housing Programs Reporting

Oversight Agency for Audit, Bayamon Senior Citizens Housing Company, Inc., respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Spring...

Oversight Agency for Audit, Bayamon Senior Citizens Housing Company, Inc., respectfully submits the following corrective action plan for the year ended March 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: April 1, 2021 through March 31, 2022 The findings from the March 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2022-002: Section 8 Housing Assistance Payments Program, CFDA 14.195 Recommendation: The Project should perform annual unit inspections and maintain all required tenant documentation. Action Taken: For the safety of our residents and staff, management advised the site not to perform unit inspections during the pandemic. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 34478

Finding 36253 (2022-001)

None 2022

Bayamon Senior Citizens Housing Company, Inc.

FL

HUD Housing Programs Reporting Equipment & Real Property Management

Oversight Agency for Audit, Bayamon Senior Citizens Housing Company, Inc., respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Spring...

Oversight Agency for Audit, Bayamon Senior Citizens Housing Company, Inc., respectfully submits the following corrective action plan for the year ended March 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: April 1, 2021 through March 31, 2022 The findings from the March 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 FINDING No. 2022-001: Section 8 Housing Assistance Payments Program, CFDA 14.195 Recommendation: The Project should ensure all activity of the Project is timely and accurately recorded on the books. Action Taken: Management implemented new procedures to ensure the proper and timely recording of CIP transactions. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 34478

Finding 36252 (2022-002)

Material Weakness 2022

Shalom II Housing, Inc.

RI

Material Weakness Reporting Internal Control / Segregation of Duties § 200.516

Finding 2022-002: Late Residual Receipt Payment Auditee?s Response: Shalom II Housing, Inc. (the Organization) is in agreement with the finding and the recommendation. During 2021, the Organization did on review their surplus cash calculation on a regular basis, resulting in a late deposit. Su...

Finding 2022-002: Late Residual Receipt Payment Auditee?s Response: Shalom II Housing, Inc. (the Organization) is in agreement with the finding and the recommendation. During 2021, the Organization did on review their surplus cash calculation on a regular basis, resulting in a late deposit. Subsequently, the Organization deposited $13,939 to their residual receipts account. Planned Corrective Action Plan: The Organization will deposit $13,939 to their residual receipts account. Name of Responsible Person: Renee St. John, Chief Financial Officer Name of Department Contact: Renee St. John, Chief Financial Officer Current Status: In Progress. Management is working on depositing the necessary funds into their residual receipts account. In addition, management is working on developing a procedure to calculate surplus cash on a monthly basis to ensure surplus cash is properly calculated. This is expected to be completed during fiscal year 2023.

View Audit 32328

Finding 36244 (2022-003)

Significant Deficiency 2022

Hope Community Resources, Inc. & Affiliates

AK

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-003 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Corrective Action Plan The audit took longer than anticipated due to the source documentation required to validate prior audits since Hope switched from KPMG to BDO. Going forward, there should be ...

Finding 2022-003 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Corrective Action Plan The audit took longer than anticipated due to the source documentation required to validate prior audits since Hope switched from KPMG to BDO. Going forward, there should be a significant shortening of audit timelines, which will allow the single audit to be filed within the required parameters. Expected Completion Date 9/1/23

View Audit 36980

Finding 36243 (2022-002)

Material Weakness 2022

Hope Community Resources, Inc. & Affiliates

AK

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

Finding 2022-002 Material Weakness in Internal Control over Compliance, Noncompliance ? Reporting Corrective Action Plan Weakness referenced Uniform Guidance Reporting that is not applicable going forward due to federal program discontinuing. Expected Completion Date Please see above.

View Audit 36980

Finding 36238 (2022-001)

None 2022

Campton Methodist Housing Ii, Inc.

KY

Questioned Costs HUD Housing Programs Reporting

Campton Methodist Housing II, Inc. respectfully submits the following Corrective Action Plan for the year ended August 31, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 ...

Campton Methodist Housing II, Inc. respectfully submits the following Corrective Action Plan for the year ended August 31, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? Management deposited $250 into the tenant security deposit account on October 21, 2022. Contact Person(s) Responsible ? Leta Swift, Accounting Director Anticipated Completion Date ? October 21, 2022 Auditee Disagreements ? N/A This corrective action plan was prepared by Homeland, Inc., the management company, on behalf of Campton Methodist Housing II, Inc.. Homeland, Inc. P.O. Box 619 Leithcfield, KY 42755 270.259.5461 Signature _______________________________________ Date: October 28, 2022

View Audit 34511 Questioned Costs: $1

Finding 36230 (2022-001)

Significant Deficiency 2022

Maritime Academy Charter Highschool, Inc.

PA

Reporting

CORRECTIVE ACTION PLAN JUNE 30, 2022 Finding 2022-001; US Department of Education, passed through the Pennsylvania Department of Education ? COVID-19 - Elementary and Secondary School Emergency Relief Fund- Assistance Listing No. 84.425D, COVID-19 - American Rescue Plan Elementary and Secondary Sch...

CORRECTIVE ACTION PLAN JUNE 30, 2022 Finding 2022-001; US Department of Education, passed through the Pennsylvania Department of Education ? COVID-19 - Elementary and Secondary School Emergency Relief Fund- Assistance Listing No. 84.425D, COVID-19 - American Rescue Plan Elementary and Secondary School Emergency Relief Funds- Assistance Listing No. 84.425U and Title I Grants to LEAs- Assistance Listing No. 84.010; Awards No. 200-210670, 181-212558 and 013-220670, respectively; Grant period ? Year ended June 30, 2022 Name of Auditees? Contact Person Responsible for Corrective Action: Craig Butler, Director of School Business Services Eugene Mattioni, CEO Corrective Action Planned: The School?s management team will continue to work with the School?s business services provider to ensure grant expenditures are properly identified prior to the submission of the quarterly reports and maintained for reference. Additionally, the process will be added to the Accounting Manual and quarterly review meetings will be scheduled. Anticipated Completion Date: March 31, 2023 or during the next quarterly filing Concurrence/Negation of Auditee: The School concurs with the finding.

View Audit 31643

Finding 36227 (2022-006)

Material Weakness 2022

Oakland Unified School District

CA

Material Weakness Reporting Internal Control / Segregation of Duties

Responsible Individuals: Marth Pena, Coordinator of Afterschool Programs Corrective Action Plan: OUSD has implemented a new Expanded Learning Attendance improved tracking system and provided training to service providers. This new database allows for accurate and prompt attendance taking. 1. OUS...

Responsible Individuals: Marth Pena, Coordinator of Afterschool Programs Corrective Action Plan: OUSD has implemented a new Expanded Learning Attendance improved tracking system and provided training to service providers. This new database allows for accurate and prompt attendance taking. 1. OUSD transitioned to a new attendance tracking system. Due to the multiple errors and consistent changes in attendance, OUSD began using Aeries Supplemental Attendance tracking instead of CitySpan in fall 2021. This transition has allowed the Expanded Learning Office to support struggling sites with real-time accurate attendance data. 2. On July 29, OUSD held a mandatory Aeries training for all after-school staff and reviewed all CDE (ASES, 21st CCLC, and ASSETS) attendance requirements. Over 100 after-school staff attended. 3. All Attendance documents were revised to include Aeries attendance protocols. 4. OUSD Designed dashboards with real-time student and attendance data for all after-school providers The CDE has accepted the District's CAP as of 8/29/2022, and we expect improved outcomes during the fiscal year 2023. Anticipated Completion Date: June 30, 2023

View Audit 26207

Finding 36219 (2022-001)

Material Weakness 2022

City of Meridian, Idaho

ID

Subrecipient Monitoring Material Weakness Reporting § 200.303

Finding# 2022-001 Federal Agency Name: U.S. Department of Housing & Urban Development Program Name: Community Development Black Grant/COVID-19 Community Development Block Grant ALN# 14.218 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal ...

Finding# 2022-001 Federal Agency Name: U.S. Department of Housing & Urban Development Program Name: Community Development Black Grant/COVID-19 Community Development Block Grant ALN# 14.218 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. 2 CFR Part 170 establishes requirements for recipients' reporting of information on subawards as required by the Federal Funding Accountability and Transparency Act of 2006 (FFATA). During the testing of the CDBG program, it was noted the City does not have a process in place to identify that FFATA reporting was required and did not report information on the subawards as required by FFATA. Responsible Individuals: Crystal Campbell, Community Development Program Coordinator. Corrective Action Plan: The City of Meridian has implemented the following changes to its internal control procedures to address finding # 2022-001 as listed above. Effective January 1, 2023, we have updated our Grant Management Software (Neighborly) to provide a monthly report that displays all New Subrecipient Agreements executed with a value of $30,000 that fall under the Federal Funding Accountability and Transparency Act (FFATA). This monthly report will establish an effective control over the necessary reporting of subrecipient agreements executed over the value of $30,000. The monthly Neighborly report will be reviewed and approved by the Community Development Program Coordinator along with their supervisor on a monthly basis to make the City compliant for FFATA reporting requirements. The Community Development Program Coordinator will have also added to the internal quarterly review process to discuss any FFATA items being considered and reviewed. Anticipated Completion Date: Ongoing.

View Audit 25888

Finding 36211 (2022-003)

Significant Deficiency 2022

Ainsworth Community Schools

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Name of Contact Person: Dale Hafer, Superintendent Views of Responsible Officials and Planned Corrective Actions: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures o...

Name of Contact Person: Dale Hafer, Superintendent Views of Responsible Officials and Planned Corrective Actions: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.

View Audit 36577

Finding 36194 (2022-008)

Significant Deficiency 2022

Great Expectations Housing Corporation

CA

Special Tests & Provisions Reporting Significant Deficiency

Reporting views of responsible officials and planned corrective actions Management has arranged for transfers to be done on the 25th of every month manner and has put in place controls to ensure such transfers are done every month as required.

View Audit 34377

Finding 36193 (2022-007)

Significant Deficiency 2022

Great Expectations Housing Corporation

CA

HUD Housing Programs Reporting Significant Deficiency

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a tim...

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a timely manner.

View Audit 34377

Finding 36192 (2022-006)

Significant Deficiency 2022

Great Expectations Housing Corporation

CA

HUD Housing Programs Eligibility Reporting

Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.

View Audit 34377

Finding 36191 (2022-005)

Material Weakness 2022

Great Expectations Housing Corporation

CA

Allowable Costs / Cost Principles HUD Housing Programs Material Weakness

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is no...

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is not only properly entered, but properly classified as well.

View Audit 34377

Corrective Action Plans

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