Corrective Action Plans

Finding 514410 (2021-004)

Material Weakness 2021

Town of Newport

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2021-004 Finding Subject: Water and Waste Disposal System for Rural Communities - Reporting Summary of Finding: There was no documented oversight, review or approval process to ensure the required RD 442-2 (Statement of Budget, Income and Equity) and RD 442-3 (Balance Sheet) reports were com...

FINDING 2021-004 Finding Subject: Water and Waste Disposal System for Rural Communities - Reporting Summary of Finding: There was no documented oversight, review or approval process to ensure the required RD 442-2 (Statement of Budget, Income and Equity) and RD 442-3 (Balance Sheet) reports were completed and submitted timely and accurately to the Department of Agriculture (USDA). Due to the lack of internal controls, the Town did not submit required RD 442-2 and 442-3 reports to the USDA during the audit period. Contact Person Responsible for Corrective Action: Rachel West, Clerk-Treasurer Contact Phone Number and Email Address: 765.492.8110 / newport.indiana@gmail.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Required forms will be prepared and submitted for approval prior to submission. Anticipated Completion Date: March 1, 2025

View Audit 332703

Finding 513959 (2021-001)

Material Weakness 2021

City of Williamsport

PA

Allowable Costs / Cost Principles Equipment & Real Property Management Special Tests & Provisions

During the audit period through 2022, there was a transition of fiscal and administrative personnel at the City of Williamsport. Due to findings of an internal financial investigation, the City communicated with appropriate parties and a grand jury was convened. The City has been an continues to be ...

During the audit period through 2022, there was a transition of fiscal and administrative personnel at the City of Williamsport. Due to findings of an internal financial investigation, the City communicated with appropriate parties and a grand jury was convened. The City has been an continues to be under state and federal criminal investigations since February of 2020. Numerous financial records, extending over a 10-year period, have been provided to investigators. In June of 2022, the City hired a consultant to provide fiscal oversight on an ongoing basis and reconcile, to the extent possible prior financial records. Since that time, the City has enhanced internal control and implemented policies to assure accurate financial reporting and compliance. The City anticipates a similar finding for the December 31, 2020, 2021, and 2022 audits, but with the exception of the results of the criminal investigations, expects to resolve this finding for the December 31, 2023 audit.

View Audit 332160

Finding 513714 (2021-014)

Material Weakness 2021

Wyoming County

PA

Reporting

Community Development Block Grant - Assistance Listing No. 14.228 passed through the Pennsylvania Department of Community and Economic Development - Pass-through Grantor’s Numbers - C000061477, C000063292, C000065043; C000070006; COVID-19 Emergency Rental Assistance Program - Assistance Listing No. ...

Community Development Block Grant - Assistance Listing No. 14.228 passed through the Pennsylvania Department of Community and Economic Development - Pass-through Grantor’s Numbers - C000061477, C000063292, C000065043; C000070006; COVID-19 Emergency Rental Assistance Program - Assistance Listing No. 21.023 passed through the Pennsylvania Department of Human Services; Hazard Mitigation Grant - Assistance Listing No. 97.039 passed through the Pennsylvania Emergency Management Agency - Pass-through Grantor’s Number - 4100085508; Grant Period - Year Ended December 31, 2021. Recommendation: The data collection form should be completed and submitted by September 30. Planned Corrective Action: Data collection form will be completed and submitted by September 30. Person Responsible: Amber Franko, Chief Clerk Anticipated completion date: Immediately

View Audit 331626

Finding 513713 (2021-013)

Material Weakness 2021

Wyoming County

PA

Reporting Student Financial Aid Subrecipient Monitoring

Community Development Block Grant - Assistance Listing No. 14.228 passed through the Pennsylvania Department of Community and Economic Development - Pass-through Grantor’s Numbers - C000061477, C000063292, C000065043; C000070006; COVID-19 Emergency Rental Assistance Program - Assistance Listing No. ...

Community Development Block Grant - Assistance Listing No. 14.228 passed through the Pennsylvania Department of Community and Economic Development - Pass-through Grantor’s Numbers - C000061477, C000063292, C000065043; C000070006; COVID-19 Emergency Rental Assistance Program - Assistance Listing No. 21.023 passed through the Pennsylvania Department of Human Services; Hazard Mitigation Grant - Assistance Listing No. 97.039 passed through the Pennsylvania Emergency Management Agency - Pass-through Grantor’s Number - 4100085508; Grant Period - Year Ended December 31, 2021. Recommendation: The individuals who prepare and review the SEFA should ensure it meets the Uniform Guidance schedule requirements. Planned Corrective Action: SEFA will meet Uniform Guidance Schedule Requirements Person Responsible: Amber Franko, Chief Clerk Anticipated completion date: Immediately

View Audit 331626

Finding 513242 (2021-008)

Significant Deficiency 2021

Republic of Palau

PW

Reporting Subrecipient Monitoring

2021-008 MHHS management concurs with reservations and working to resolve this finding On-going Sherilynn Madraisau Director Bureau of Public Health & Human Services Contact: 680-488-2552 Email: Sherilynn.madraisau@palauhealth.org

View Audit 331185

Finding 513239 (2021-005)

Material Weakness 2021

Republic of Palau

PW

Subrecipient Monitoring Reporting

2021-005 Program concurs and working with MOF management to correct the finding On-going Glendalynn Ngirmeriil Executive Director Palau WIOA Office Contact: 680-488-2513 Email: gngirmeriil.wioa@gmail.com

View Audit 331185

Finding 508341 (2021-005)

Significant Deficiency 2021

Elle Foundation

LA

Reporting

Corrective Action Planned: SSVF Policies and Procedure Guide will be updated at the agency CARF retreat to reflect the process of transactions related to SSVF and updated retention polices and documentation requirements. Contact Person: Cassandra Montgomery, Executive Director Anticipated Comple...

Corrective Action Planned: SSVF Policies and Procedure Guide will be updated at the agency CARF retreat to reflect the process of transactions related to SSVF and updated retention polices and documentation requirements. Contact Person: Cassandra Montgomery, Executive Director Anticipated Completion Date: All staff training was held on Wednesday, May 3, 2023 @11:00AM.

View Audit 328912

Finding 507806 (2021-005)

Significant Deficiency 2021

Tazewell County, Illinois

IL

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles

The County engaged an outside consultant to assist with compliance and reporting of the CSLFRF grant. Moving forward, management will ensure that a County employee, if working with a consultant or otherwise, be responsible for verifying compliance with all aspects of all federal grants.

View Audit 328309 Questioned Costs: $1

Finding 505137 (2021-006)

Significant Deficiency 2021

Puerto Rico Public Private Partnerships Authority

PR

Reporting

Continue our workplan which aims to have the Single Audit completed and submitted for the fiscal year ended June 30, 2023, on or before June 30, 2024.

View Audit 327806

Finding 504930 (2021-002)

Material Weakness 2021

City of Long Beach

CA

Reporting Matching / Level of Effort / Earmarking Cash Management § 200.303 § 200.502 § 200.510

Program: Transportation Infrastructure Finance & Innovation Action (TIFIA) Program (ALN 20.223) Finding: 2021-002 Contact Person: Wei Chi Director of Finance City of Long Beach Harbor Department Phone: (562) 283-7594 Email: wei.chi@polb.com Corrective Action Plan: Going forward, the Harbor Depart...

Program: Transportation Infrastructure Finance & Innovation Action (TIFIA) Program (ALN 20.223) Finding: 2021-002 Contact Person: Wei Chi Director of Finance City of Long Beach Harbor Department Phone: (562) 283-7594 Email: wei.chi@polb.com Corrective Action Plan: Going forward, the Harbor Department will ensure that federal loans are reported on the SEFA. The expected completion date for implementation of these planned actions is no later than June 30, 2025.

View Audit 327686

Finding 504929 (2021-001)

Significant Deficiency 2021

City of Long Beach

CA

Reporting § 200.303 § 200.328

Program: Airport Improvement Program Finding: 2021-001 Contact Person: Mony Chhey Financial Services Officer Long Beach Airport Phone: (562)570-2664 Email: Mony.Chhey@longbeach.gov Corrective Action Plan: The Airport Department will provide more training to staff that are involved with the prepa...

Program: Airport Improvement Program Finding: 2021-001 Contact Person: Mony Chhey Financial Services Officer Long Beach Airport Phone: (562)570-2664 Email: Mony.Chhey@longbeach.gov Corrective Action Plan: The Airport Department will provide more training to staff that are involved with the preparation, review and approval of the reports to reduce the risk of misinterpreting reporting requirements. The Airport Department will also strengthen internal controls by requiring at least two levels of review for Federal Financial Report SF 425, prior to submission. These improvements to the process will ensure that reports are complete and accurate. The expected completion date for implementation of these planned actions is no later than July 31, 2022.

View Audit 327686

Finding 503832 (2021-002)

Material Weakness 2021

City of Framingham

MA

Procurement, Suspension & Debarment Material Weakness Reporting § 200.318

2021-002 Special Education Cluster - CFDA No. 84.027 and 84.173 Recommendation: We recommend procedures to maintain records sufficient to detail the history of all procurements be strengthened. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Ac...

2021-002 Special Education Cluster - CFDA No. 84.027 and 84.173 Recommendation: We recommend procedures to maintain records sufficient to detail the history of all procurements be strengthened. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As of 7/1/2022, Framingham Public Schools will no longer claim the Massachusetts Chapter 30B SPED exemption (Appendix A. #8 & #22) for any SPED contracts being paid with federal funds. Instead, these contracts will be subject to the standard Chapter 30B procurement policies. FPS Executive Director of Finance and Operations, Lincoln Lynch IV, will meet with Director of SPED, Laura Spear, and City of Framingham Chief Procurement Officer, Jennifer Pratt, to make them aware of this finding and request that 1) all SPED grant funded contracts going forward will follow standard Chapter 30-B procurement policies and 2) City of Framingham updates their accounting procedures/procurement policies to reflect this change by 7/1/2022. Name(s) of the contact person(s) responsible for corrective action: Lincoln Lynch, IV - Executive Director of Finance and Operations Framingham Public Schools Planned completion date for corrective action plan: In progress with a start date of 7/1/2022.

View Audit 326125

Finding 503647 (2021-001)

Significant Deficiency 2021

Hughes Village Council

AK

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2021-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Jennifer Babcock Corrective Action Plan: Hughes Village Council is now compliant with all past due audits. In order to ensure audits are completed on time, HVC wi...

Finding 2021-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Jennifer Babcock Corrective Action Plan: Hughes Village Council is now compliant with all past due audits. In order to ensure audits are completed on time, HVC will schedule the audit at least 3 months prior to the March deadline. Proposed Completion Date: 10/5/2024

View Audit 325852

Finding 503187 (2021-102)

Material Weakness 2021

Apache County, Arizona

AZ

Reporting

Finding 2021-102 - Preparation of Schedule of Expenditures of Federal Awards (Material Weakness, Compliance Finding) CFDA Numbers: 21.019 Program Titles: Coronavirus Relief Funds Federal Agency: U.S. Department of Treasury Award Year: 2020 Award Number: None Compliance Requirement: Reporting Questio...

Finding 2021-102 - Preparation of Schedule of Expenditures of Federal Awards (Material Weakness, Compliance Finding) CFDA Numbers: 21.019 Program Titles: Coronavirus Relief Funds Federal Agency: U.S. Department of Treasury Award Year: 2020 Award Number: None Compliance Requirement: Reporting Question Costs: None Condition and context: The Schedule of Expenditures of Federal Awards (SEFA) was not complete as it did not identify all federal grants and included the wrong expenditure amounts for some grants. Revisions to the SEFA were necessary that resulted in material grant expenditures that were reported improperly on the original SEFA. This finding is similar to prior year finding 2020-102 Recommendation: The County should establish a grants management department to identify all federal awards received and expended, as well as the federal programs under which they were received. Also, a thorough review of the general ledger should be performed to ensure that all federal awards are identified and reported on the SEFA. Contact Name: Timothy Hinton, Finance Director Corrective Action Planned: The County Finance Department will regularly conduct a review of the general ledger and coordinate with the other county departments to ensure that all federal grants are properly included on the SEFA. Anticipated Completion Date: May 2024

View Audit 325282

Finding 503186 (2021-101)

Material Weakness 2021

Apache County, Arizona

AZ

Reporting Material Weakness

Finding 2021-101 – Single Audit Reporting Package Not Files Timely (Repeat Finding) (Material Weakness) CFDA Numbers: 21.019 Program Titles: Coronavirus Relief Funds Federal Agency: U.S. Department of Treasury Award Year: 2020 Award Number: None Compliance Requirement: Reporting Question Costs: None...

Finding 2021-101 – Single Audit Reporting Package Not Files Timely (Repeat Finding) (Material Weakness) CFDA Numbers: 21.019 Program Titles: Coronavirus Relief Funds Federal Agency: U.S. Department of Treasury Award Year: 2020 Award Number: None Compliance Requirement: Reporting Question Costs: None Condition and context: The County’s single audit reporting package for the fiscal year ended June 30, 2021, was not submitted to the Federal Audit Clearinghouse within nine months after the County’s year-end or within the extended period. This finding is similar to prior year finding 2020- 101. Recommendation: We recommend that the County evaluate its resources necessary to complete the year-end closing and financial reporting process and consider the need to devote additional resources to the financial reporting process. Doing so will improve the timeliness of the County’s submittal to the Federal Audit Clearinghouse. Contact Name: Timothy Hinton, Finance Director Corrective Action Planned: Additional policies and procedures will be implemented to facilitate and improve the financial reporting process. Anticipated Completion Date: May 2024

View Audit 325282

Finding 502498 (2021-010)

Material Weakness 2021

College of the Marshall Islands

MH

Subrecipient Monitoring Reporting

Reporting: The College partially agrees with the finding. The College submitted the Budget Portfolio for the initial request as agreed with MOF that it covers the purpose of the required SG1 report. The College has taken the steps and will continue to implement its corrective action plans to ensur...

Reporting: The College partially agrees with the finding. The College submitted the Budget Portfolio for the initial request as agreed with MOF that it covers the purpose of the required SG1 report. The College has taken the steps and will continue to implement its corrective action plans to ensure proper internal controls are in place to avoid repetition. With the approved Grant Award Manual, The College will continue to strengthen its monitoring, reporting and reconciling of expenditures for grant funded awards. September 30, 2022 Stevenson Kotton VPBAA Valyn Chonggum FABS Interim Director

View Audit 324487

Finding 502485 (2021-017)

Significant Deficiency 2021

College of the Marshall Islands

MH

Reporting

Reporting: The College agrees with the finding and has taken necessary action to address this finding. To ensure timely and accurate reporting are reviewed and submitted on time, the College has taken the steps and will continue to implement its corrective action plans to ensure proper internal c...

Reporting: The College agrees with the finding and has taken necessary action to address this finding. To ensure timely and accurate reporting are reviewed and submitted on time, the College has taken the steps and will continue to implement its corrective action plans to ensure proper internal controls are in place to avoid repetition. With the approved Grant Award Manual, The College will continue to strengthen its monitoring, reporting and reconciling of expenditures for grant funded awards. September 30, 2022 Stevenson Kotton VPBAA Hatty Kabua Grant Coordinator

View Audit 324487

Finding 502334 (2021-006)

Material Weakness 2021

Alfalfa County

OK

Special Tests & Provisions Allowable Costs / Cost Principles Period of Performance § 200.303

We will research the compliancerequirements for each Major Federal Grant the County receives. Withthe compliance requirements in mind, we will establish policies and procedures to satisfy those requirements and practice oversight over federal grant activity.

View Audit 324377

Finding 502333 (2021-005)

Material Weakness 2021

Alfalfa County

OK

Internal Control / Segregation of Duties Subrecipient Monitoring Special Tests & Provisions

The Officers of Alfalfa County will meet to discuss the County-Wide Controls over the administration of Major Federal Programs. After discussing and gaining input from all those involved, written procedures will be approved and distributed.

View Audit 324377

Finding 502209 (2021-003)

Material Weakness 2021

American Association of Physics Teachers, Inc.

MD

Cash Management Material Weakness Period of Performance § 200.302 § 200.508 § 200.510

Finding 2021-003: Reconciliation of Accounts Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation:...

Finding 2021-003: Reconciliation of Accounts Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1524963 (11/1/2015 – 9/30/2021), 1812860 (9/1/2018 – 8/31/2020) Condition: The year-end schedules for federal grants receivable, for net assets, and for vacation payable were not reconciled and needed to be revised and updated. Views of Responsible Officials and Planned Corrective Actions: The outstanding liability due to NSF of $80,978 will be reimbursed when AAPT files the next drawn down request. Anticipated date of drawn down will be by July 31,2024. The senior accountant will be trained to prepare entries previously prepared by the CFO The senior accountant will reconcile accounts, and provide updated current schedules. The CFO will review and approve the entries and schedules prepared by the Senior accountant. Anticipated Completion Date: 10/15/2024 Responsible Official: Michael Brosnan, CFO

View Audit 324370

Finding 502204 (2021-001)

Significant Deficiency 2021

American Association of Physics Teachers, Inc.

MD

Reporting Significant Deficiency

Finding 2021-001: State Audit Law and Single Audit Reporting Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Sci...

Finding 2021-001: State Audit Law and Single Audit Reporting Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1431638 (9/1/2014 – 8/31/2022), 1524963 (11/1/2015 – 9/30/2021), 1500529 (9/1/2015 – 8/31/2022), 1624185 (9/16/2016 – 8/31/2022), 1640791 (9/15/2016 – 8/31/2022), 1720869 (5/15/2017 – 4/30/2022), 1726113 (8/1/2017 – 9/30/2023), 1821462 (7/1/2018 – 6/30/2024), 1812860 (9/1/2018 – 8/31/2020), 1940925 (1/15/2020 – 12/31/2023), 1907950 (7/1/2019 – 6/30/2024), 2015205 (4/1/2020 – 3/31/2022), 2021059 (10/1/2020 – 9/30/2024) Federal Program: Research and Development Cluster (Mathematical and Physical Sciences) Assistance Listing Number and Title: 47.049 Mathematical and Physical Sciences Name of Federal Agency, Pass Through Entity, Award Number and Year: National Science Foundation: 1821372 (10/1/2018 – 9/30/2024 pass through entity American Physical Society), 1834530 (9/1/2018 – 8/31/2025 pass through entity American Physical Society), 1938815 (8/1/2020 – 7/31/2024) Federal Program: Research and Development Cluster (Science) Assistance Listing Number and Title: 43.001 Science Name of Federal Agency, Pass Through Entity: National Aeronautics and Space Administration: NNX16AR36A (8/24/2016 – 8/23/2021 pass through entity Temple University of the Commonwealth System of Higher Education), 80NSSC21K1560 (6/28/2021 – 6/27/2022 pass through entity Temple University of the Commonwealth System of Higher Education) Condition: AAPT did not timely file the audit with the annual financial report with the State of New York. AAPT did not timely file the single audit with the Federal Clearing House. Views of Responsible Officials and Planned Corrective Actions: AAPT has institute new policies and deadlines for staff to submit the required documentation in order for the accounting department to close the monthly books on a more timely and accurate financial statements. The polices include new staff repercussions for not following the new policies up to termination of employment. Anticipated Completion Date: 10/15/2024 Responsible Official: Michael Brosnan, CFO

View Audit 324370

Finding 502104 (2021-002)

None 2021

Apsaalooke Nation Housing Authority

MT

Reporting

2021-002. Finding: Late Reporting Package to the Federal Audit Clearinghouse (Repeat Finding 2020- 002) The corrective actions implemented in FY 2022: Extraordinary circumstances beyond ANHA control. ANHA was affected by the lack of staff particularly Finance staff during the period 3/16/2020 to 8/...

2021-002. Finding: Late Reporting Package to the Federal Audit Clearinghouse (Repeat Finding 2020- 002) The corrective actions implemented in FY 2022: Extraordinary circumstances beyond ANHA control. ANHA was affected by the lack of staff particularly Finance staff during the period 3/16/2020 to 8/31/2021 because of COVID infections and the disruption in staff families due to COVID deaths. ANHA completed the FY2019 audit during this time, however the auditor's subsequent schedule was limited due to infections in their staff. 1. ANHA has scheduled subsequent audits to comply with the Uniform Guidance. 2. ANHA staff and independent audit staff are now healthy since the COVID shutdown. ANHA has a scheduled plan to get audits into the clearing house timely.

View Audit 324301

Finding 501720 (2021-001)

None 2021

Young Scholars for Academic Dba Truevolution Inc.

CA

Reporting § 200.512

Management’s Response and Action Plan Accounting 501 was brought onboard in fall of 2023 to expand the finance department. A significant amount of work was done to bring the current and historical financial reporting to a timely and accurate position. Financials and supporting schedules are currentl...

Management’s Response and Action Plan Accounting 501 was brought onboard in fall of 2023 to expand the finance department. A significant amount of work was done to bring the current and historical financial reporting to a timely and accurate position. Financials and supporting schedules are currently being produced on a monthly basis. The 2023 audit is on track to be completed on a reasonable timeline. Personnel Responsible: Gabriel Maldonado, Chief Executive Officer Anticipated Completion Date: September 2024

View Audit 323795

Finding 501232 (2021-004)

Significant Deficiency 2021

Boston Road Housing Development Fund Company, Inc.

NY

Reporting

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

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

View Audit 323507

Finding 499933 (2021-001)

Significant Deficiency 2021

Bon Secours Charity Health System, INC

DC

Allowable Costs / Cost Principles Reporting

Views of Responsible Officials and Planned Corrective Action Plan: BSCHS prepared the initial calculation of general and administrative expenses based on its understanding of the guidance in effect at the time of preparation. Management will check for updates to guidance and make necessary changes a...

Views of Responsible Officials and Planned Corrective Action Plan: BSCHS prepared the initial calculation of general and administrative expenses based on its understanding of the guidance in effect at the time of preparation. Management will check for updates to guidance and make necessary changes as appropriate.

View Audit 322874

Corrective Action Plans

Filters