Corrective Action Plans

Finding 34110 (2022-005)

Significant Deficiency 2022

NV

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2021-002 and 2022-005 Review and Approval Of the Schedule of Expenditures Of Federal Awards (SEFA) Corrective Action Plan: In 2022, the management office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to ve...

Finding Number: 2021-002 and 2022-005 Review and Approval Of the Schedule of Expenditures Of Federal Awards (SEFA) Corrective Action Plan: In 2022, the management office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has increased staffing to realign staff responsibilities to reduce individual workloads and provide additional oversight and review. On a monthly basis, reconciliations will be performed on grant submissions and expenditures, and reviewed by the Controller, Director of Accounting, or CFO. The annual SEFA will be reviewed by the Director of Finance or CFO. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 36770

Finding 34105 (2022-004)

Significant Deficiency 2022

Logan County, Illinois

IL

Reporting Internal Control / Segregation of Duties Significant Deficiency

Management will review its processes and ensure that internal control over compliance is implemented on a consistent basis. The financial reports were completed and submitted while one of the finance employees was absent. Going forward, the financial reports will not be submitted until both finance ...

Management will review its processes and ensure that internal control over compliance is implemented on a consistent basis. The financial reports were completed and submitted while one of the finance employees was absent. Going forward, the financial reports will not be submitted until both finance employees have processed and reviewed them.

View Audit 34909

Finding 34101 (2022-001)

None 2022

Notre Dame College

OH

Reporting

RE: Corrective Action Plan Year Ended June 30, 2022 Finding Year 2022-001 Management acknowledges that the entire Student Aid Portion of the HEERF award was properly disbursed to students; however, there were undetected errors in the information obtained from an internal data reporting system whic...

RE: Corrective Action Plan Year Ended June 30, 2022 Finding Year 2022-001 Management acknowledges that the entire Student Aid Portion of the HEERF award was properly disbursed to students; however, there were undetected errors in the information obtained from an internal data reporting system which led to amounts being distributed to students that did not comply with the institution's policy. Management will defer to the Department of Education regarding the steps required to correct the error.

View Audit 33650

Finding 34084 (2022-002)

Material Weakness 2022

Eastern Greene Schools

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328

FINDING 2022-002 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Dep...

FINDING 2022-002 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: The School Corporation did not have a documented review control in place to ensure the annual data report was reviewed by someone other than the preparer. Context: There was no documented review by someone other than the preparer of the Annual Data Report to ensure the information submitted was complete and accurate. Additionally, the ESSER II Year 1 Annual Data Report submitted to the Indiana Department of Education did not disclose any expenditures and was therefore, understated by approximately $394,000. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The Annual Data Report will be reviewed, approved and signed by the Superintendent before it is submitted. Responsible party and timeline for completion: The Corporation Treasurer will be responsible effective immediately.

View Audit 30401

Finding 34076 (2022-003)

Significant Deficiency 2022

Eastern Greene Schools

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster - Reporting Federal Agency: Department of Education Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Department of ...

FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster - Reporting Federal Agency: Department of Education Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for one sponsor claim reimbursement in a sample of four claims, the Food Service Director prepared the sponsor claim reimbursement summary without a secondary, documented review before the submission of the claim to ensure the accuracy of the sponsor claim reimbursement summary. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The Food Service Director will have the School Nutrition Program Director review, approve and initial the sponsor claim reimbursement summary before submission. Responsible party and timeline for completion: School Nutrition Program Director and School Treasurer will be responsible effective immediately.

View Audit 30401

Finding 34072 (2022-003)

Material Weakness 2022

Daleville Community Schools

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: David Stashevsky Contact Phone Number: 765-378-3329 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The assistant superintendent will ma...

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: David Stashevsky Contact Phone Number: 765-378-3329 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The assistant superintendent will manage the grant with the superintendent providing oversight. The assistant superintendent will coordinate the receipts and expenditures of funds with the corporation treasurer. The superintendent will review all financial reports and approve them in writing with notification sent to the assistant superintendent and treasurer. Anticipated Completion Date: The corrections will be made on the next annual report whenever that is due.

View Audit 30400

Finding 34067 (2022-004)

Material Weakness 2022

Johnson Memorial Health Services

MN

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding 2022-004 Finding Summary: The Hospital District?s lost revenue reported within the special report submitted to the Department of Health and Human Services for Period 2 and Period 3 TIN#410694689 is overstated. Responsible Individuals: Crystal Bothun, Chief Financial Officer Corrective Act...

Finding 2022-004 Finding Summary: The Hospital District?s lost revenue reported within the special report submitted to the Department of Health and Human Services for Period 2 and Period 3 TIN#410694689 is overstated. Responsible Individuals: Crystal Bothun, Chief Financial Officer Corrective Action Plan: We did not adjust or add any additional loss revenue to Period 2 or 3 as lost revenue was not available to be utilized under the nursing home infection control distributions received during these two periods. We will retain documentation of the adjustment to lost revenue. If any additional funding is received, we will ensure reports are properly updated to notify the Department of Health and Human Services of the Period 1 adjustment. Anticipated Completion Date: Pending. No funds have been received since Period 4 (July 1, 2021 ? December 31, 2021).

View Audit 36622

Finding 34066 (2022-003)

Material Weakness 2022

Johnson Memorial Health Services

MN

Reporting Material Weakness

Finding 2022-003 Finding Summary: The Hospital District does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards being audited. As auditors, we were requested to assist with the preparation of the schedule. Responsible Indi...

Finding 2022-003 Finding Summary: The Hospital District does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards being audited. As auditors, we were requested to assist with the preparation of the schedule. Responsible Individuals: Crystal Bothun, Chief Financial Officer Corrective Action Plan: We recognize that we have limited number of staff that can properly prepare and complete the schedule of expenditures of federal awards to ensure completeness and accuracy. We have hired a Grant/Foundation Manager that is responsible for the grant process but are still training our staff on reporting requirements around the schedule of expenditures of federal awards; therefore, we have requested Eide Bailly LLP to assist with the preparation of the schedule. Anticipated Completion Date: Ongoing

View Audit 36622

Finding 34065 (2022-004)

Material Weakness 2022

Wayne County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Mark Hoelscher Contact Phone Number: 765-973-9318 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: ARPA Quarterly & Annual Reports will be reviewed by someone other than the pr...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Mark Hoelscher Contact Phone Number: 765-973-9318 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: ARPA Quarterly & Annual Reports will be reviewed by someone other than the preparer. Anticipated Completion Date: 12-31-23

View Audit 35322

Finding 34055 (2022-001)

None 2022

Schaumburg Community Consolidated School District No. 54

IL

Reporting § 200.512

Identifying Number: Finding 2022-001 Late Data Collection Form Filing Finding: The District?s fiscal year 2021 Single Audit package was not submitted to the Federal Clearinghouse within the required time period. School District 54 Corrective Action Plan: Uniform Guidance 2 CFR 200.512(a) requires...

Identifying Number: Finding 2022-001 Late Data Collection Form Filing Finding: The District?s fiscal year 2021 Single Audit package was not submitted to the Federal Clearinghouse within the required time period. School District 54 Corrective Action Plan: Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. The Single Audit package for the District's year ended June 30, 2021 and audit report was issued on December 27, 2021, as such data collection form should have been submitted to the Federal Audit Clearinghouse by January 27, 2022. The audit was not completed until December 27, 2021, which put a lot of strain on internal resources and the District could not independently track the submission of the data collection form. The District will make sure that the data collection form is filed timely after the audit is complete. Contact Person Responsible for Corrective Action Plan: Ric King, Assistant Superintendent of Business Operations (847-357-5039) Anticipated Completion Date: Fiscal Year 2023

View Audit 31911

Finding 34036 (2022-003)

Significant Deficiency 2022

Ord Public Schools District No. 5

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN October 25, 2022 Ord Public Schools District No. 5, Ord, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by Dana F. Cole & Company, LLP, Grand Island, Nebraska. The findings from the schedul...

CORRECTIVE ACTION PLAN October 25, 2022 Ord Public Schools District No. 5, Ord, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by Dana F. Cole & Company, LLP, Grand Island, Nebraska. The findings from the schedule of findings and questioned costs are discussed below and are numbered consistently with the numbers assigned in that schedule. FINANCIAL STATEMENT FINDINGS 2022-003 ESTABLISH INTERNAL CONTROL OVER FINANCIAL STATEMENT PREPARATION AND REVIEW Recommendation: The District should review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management. Action Taken: The District relies on the auditor to propose adjustments necessary to prepare the financial statements including the related note disclosures. The District reviews such financial statements and approves all adjustments. The District also uses analytic procedures, and other procedures determined necessary. If the Nebraska Department of Education has questions regarding this plan, please call Dr. Heather Nebesniak at 308.728.3241. Sincerely yours, Dr. Heather Nebesniak Superintendent

View Audit 36358

Finding 34033 (2022-001)

Material Weakness 2022

Emberhope, Inc.

KS

Reporting Internal Control / Segregation of Duties Material Weakness § 200.303

Finding 2022-001: Federal Award Findings and Questioned Costs Contact person responsible for correction action ? Lance Murnan, Vice President of Finance Anticipated completion date ? April 30, 2023 Corrective action We are taking the following action: - The Director of Foster Care ? Kansas will p...

Finding 2022-001: Federal Award Findings and Questioned Costs Contact person responsible for correction action ? Lance Murnan, Vice President of Finance Anticipated completion date ? April 30, 2023 Corrective action We are taking the following action: - The Director of Foster Care ? Kansas will prepare the Quarterly Status Report and send to the Vice President of Foster Care for review. - Once the Vice President of Foster Care has reviewed the Quarterly Status Report, they will then submit to DCF to ensure accurate and timely filing.

View Audit 33437

Finding 34031 (2022-001)

Significant Deficiency 2022

Ahepa/dop 60, Inc.

IN

Cash Management HUD Housing Programs Reporting

Finding 2022-001 - Significant Deficiency Internal Control Over Compliance Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date September 30, 2022 Actions Taken or Planned on the Finding Management has stren...

Finding 2022-001 - Significant Deficiency Internal Control Over Compliance Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date September 30, 2022 Actions Taken or Planned on the Finding Management has strengthened and improved internal control over compliance with respect to required residual receipts deposit. Contact Person First Name Dawn Contact Person Last Name Cole

View Audit 31722

Finding 34020 (2022-003)

Significant Deficiency 2022

Grace Christian University

MI

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.328 § 200.329

Finding #2022-003 - Major Federal Award Finding - Reporting. Significant Deficiency in Internal Controls over Compliance Corrective Action Plan: Procedure(s) will be drafted covering data collection, storage, and reporting of HEERF data. The VP of Finance will train the Director of Finance & Account...

Finding #2022-003 - Major Federal Award Finding - Reporting. Significant Deficiency in Internal Controls over Compliance Corrective Action Plan: Procedure(s) will be drafted covering data collection, storage, and reporting of HEERF data. The VP of Finance will train the Director of Finance & Accounting on these procedure(s). A reporting calendar will be created to alert both managers that report due dates are approaching. The Director of Finance & Accounting will review all reporting before it is submitted.

View Audit 31139

Finding 34015 (2022-003)

None 2022

City of Oelwein

IA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Reporting

The City has submitted the PPR after being notified by FEMA and will continue to submit on time.

View Audit 31085

Finding 33998 (2022-001)

None 2022

Alpine East, Inc.

OR

Questioned Costs HUD Housing Programs Reporting

Finding No. 2022-001 ? Section 811 ? CFDA No. 14.181 Type of Finding ? Federal Award Finding Finding Resolution Status ? In progress Criteria or Specific Condition ? Under the terms of the Capital Advance Program Regulatory Agreement, the Project is required to obtain a written approval of all w...

Finding No. 2022-001 ? Section 811 ? CFDA No. 14.181 Type of Finding ? Federal Award Finding Finding Resolution Status ? In progress Criteria or Specific Condition ? Under the terms of the Capital Advance Program Regulatory Agreement, the Project is required to obtain a written approval of all withdrawals from the residual receipt. Statement of Condition ? During the year ended June 30, 2021, an excess deposit of $1,086 was made to the residual receipt. During the year ended June 30, 2022, the excess deposit of $1,086 made in 2021 was withdrawn, however the withdrawal was not approved by HUD. Cause ? It was an oversight of management to withdraw the additional deposits made in the prior year without HUD approval. Effect or Potential Effect ? The Project is not in compliance with the regulatory agreement with HUD. Auditor Non-Compliance Code ? A ? Unauthorized withdrawal from residual receipt account. Questioned Costs ? $1,086 Reporting View of Responsible Officials ? We concur with the auditor?s recommendation. Recommendation ? We recommend that management obtain a written approval from HUD for all withdrawals from the residual receipt. Auditor?s Summary of the Auditee?s Comments on the Findings and Recommendations ? Agree Response Indicator ? Agree Completion Date ? November 3, 2022 Response ? While we are aware of the need for HUD approval prior to withdrawing funds from the residual receipt account, the accounting team was not aware of the need to seek approval for mis-deposited funds, thinking that this was correcting an error, not compounding it. The accounting team will agree the required deposit to the surplus cash calculation per the Audited Financial Statements and Supplementary Information so that the correct amount is transferred from the operating account to the residual receipt account which will eliminate the possibility of overfunding the account. On the off chance that funds are mistakenly deposited into the residual receipt account in the future, the accounting team is also now aware of the need to get HUD approval to remove the funds from the account.

View Audit 34686 Questioned Costs: $1

Finding 33996 (2022-001)

Material Weakness 2022

University of the Southwest

NM

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Incorrect and Untimely Return of Title IV (R2T4) Funds Planned Corrective Action: The Financial Aid Office reviewed the new modular regulations and guidance again as it was identified that exemption(s) were missed in the initial review. The team updated the 2021 NASFAA R2T4 decision tree with notes...

Incorrect and Untimely Return of Title IV (R2T4) Funds Planned Corrective Action: The Financial Aid Office reviewed the new modular regulations and guidance again as it was identified that exemption(s) were missed in the initial review. The team updated the 2021 NASFAA R2T4 decision tree with notes breaking down the complexity of the new modular regulations and how they apply to our modules/programs. The unofficial withdrawal list for the academic year was re-requested from the registrar?s office and reviewed. Students that met exemption were awarded funds back, recalculated if needed, and processed. Although the Financial Aid Office did implement changes on identifying unofficial withdraws (students were identified) from the prior year finding, the complexity of the modular regulations impacted the finding for 2022. A review of each student?s module will be performed (Executive Director of Financial Aid / Lead Director) and then reviewed and processed by staff member (Financial Aid Director). The final determination list will be compared to the R2T4?s processed. Person Responsible for Corrective Action Plan: Sandy Wilkinson, Executive Director of Financial Aid Anticipated Date of Completion: Implemented

View Audit 34177 Questioned Costs: $1

Finding 33964 (2022-001)

Significant Deficiency 2022

Edgewood Seniors Preservation Corporation

DC

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Corrective Action Plan Project Legal Name: Edgewood Senior Preservation Corporation (the ?Corporation?) HUD Project No. 000-EE047 Audit Firm: Cohn Reznick LLP Period covered by the audit: Year ended 12/31/22 Corrective Action Plan prepared by: Name: Kristen Haywood Position: Director of Accou...

Corrective Action Plan Project Legal Name: Edgewood Senior Preservation Corporation (the ?Corporation?) HUD Project No. 000-EE047 Audit Firm: Cohn Reznick LLP Period covered by the audit: Year ended 12/31/22 Corrective Action Plan prepared by: Name: Kristen Haywood Position: Director of Accounting ? Enterprise Residential, LLC Telephone Number 443-451-6809 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-1 a. Comments on the Finding and Each Recommendation Management understands the importance of an internal control system that tracks tenants that are terminated from the Section 8 program to ensure each tenant ledger card is updated and appropriate billed through the subsidiary ledger. b. Action(s) Taken or Planned on the Finding Management is working closely with the third party compliance firm to make necessary changes to the recertification processes that were in place. The following process improvements have been made: 1. The third party compliance firm was erroneously terminating tenants from the billing system at 60 days past recertification date versus the full 90 day grace period past recertification date. This has been corrected to 90 days. 2. The third party compliance firm is now generating a monthly report and sending it to Management to communicate what residents are terminating from the billing system. This was previously not being communicated. 3. Management is focused on reviewing this monthly reporting along with Rent Rolls to appropriately charge residents who terminated from the billing system. In addition, Management has made the following improvements to their internal processes: 1. Recertification reminder letters are being consistently sent to residents at 120, 90, 60, and 30 days prior to recertification date. 2. Incentives are in place to encourage site associates to complete recertification tasks timely including staff lunches. After working hour sessions are also being held. 3. Third party consultants are being utilized on some of the more extreme cases where large numbers of recertifications are overdue. 4. Site associates are going door to door and enlisting help from Resident Services teams to engage residents.

View Audit 28656

Finding 33944 (2022-001)

Significant Deficiency 2022

Island Harvest LTD

NY

Reporting

Island Harvest will continue to reinforce internal controls to ensure that costs related to federal programs are reviewed as part of year-end closing procedures. Island Harvest will work with legislative partners to ensure expenditures of federal awards are reflected on the SEFA on the accrual basis...

Island Harvest will continue to reinforce internal controls to ensure that costs related to federal programs are reviewed as part of year-end closing procedures. Island Harvest will work with legislative partners to ensure expenditures of federal awards are reflected on the SEFA on the accrual basis, in the year costs were incurred. To properly code all federal assistance listing numbers, Island Harvest will work with its funders until the confirmed federal assistance listing number is properly reflected in the SEFA.

View Audit 31290

Finding 33940 (2022-001)

Significant Deficiency 2022

House of Hope Green Bay, Inc.

WI

Reporting Internal Control / Segregation of Duties

2022-001 Grant Tracking Contact: Shannon Wienandt Completion date: June 30, 2023 Management?s Response: We have worked with our outside accountant to develop a system to properly track grant funds and ensure the activity is being accurately reported in the accounting system. This issue was corrected...

2022-001 Grant Tracking Contact: Shannon Wienandt Completion date: June 30, 2023 Management?s Response: We have worked with our outside accountant to develop a system to properly track grant funds and ensure the activity is being accurately reported in the accounting system. This issue was corrected for a period of time. This was identified in the prior year audit and corrected at that time, but we were already into the next fiscal year. Full correction should be completed in FY23.

View Audit 36709

Finding 33938 (2022-004)

Significant Deficiency 2022

Californai Partnership to End Domestic Violence

CA

Reporting

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 Condition: The Partnership did not submit its ...

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 Condition: The Partnership did not submit its annual performance progress reports (PPR) and Federal Financial Reports (SF-425) for the years ended September 30, 2021 as of the required due date of 90 days after the September 30 year-end for three of the four individual grants sampled under the program. Auditor Recommendation: The Partnership should strengthen its internal control procedures over reporting to ensure that all required reports are prepared and submitted in a timely manner. Multiple staff should be trained to prepare reports in case of staff turnover or other circumstances. A summary of required reports and due dates should be prepared using the terms and conditions of each grant to facilitate this process. The Schedule of Expenditures of Federal Awards schedule provided during the audit could be updated to include this information since it already includes program names, funder numbers used in the GL, period of performance and other information for each grant that would be useful to prepare the reports. Partnership Contact Person Responsible for the Corrective Action: Aleese Moore-Orbih, Executive Director Management Response and Corrective Action Plan: The Partnership concurs with the finding and recommendation. We have already created an internal document the includes the information from the SEFA as well as the requirements for reporting. Each grant has been assigned to a director-level employee to ensure that reporting requirements are met. In addition, new staff is being hired to be a backup to the Director.

View Audit 34957

Finding 33937 (2022-003)

Significant Deficiency 2022

Californai Partnership to End Domestic Violence

CA

Reporting Significant Deficiency § 200.502 § 200.510

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 Condition: Expenditures reported on the Schedu...

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 Condition: Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) were revised during the single audit. Auditor Recommendation: The Partnership should work with its external accounting firm to ensure the SEFA is complete and accurate and expenses agree to federal revenues reported and ensure revenues and expenses for each federal grant are included in the appropriate grouping code for the grant so revenues and expenses claimed are accounted for separately in the general ledger. Partnership Contact Person Responsible for the Corrective Action: Aleese Moore-Orbih, Executive Director Management Response and Corrective Action Plan: The Partnership concurs with the finding and recommendation. We have begun the process of increasing the capacity of our finance department to include an Associate Director, who, like the Senior Director, will be familiar with Uniform Guidance and nonprofit grants management and accounting. They will work in collaboration with our accounting consultants to ensure the SEFA is complete and accurate and agrees to recorded revenue. The target date for hiring is September 1, 2023.

View Audit 34957

Finding 33936 (2022-002)

Significant Deficiency 2022

Californai Partnership to End Domestic Violence

CA

Subrecipient Monitoring Reporting Significant Deficiency

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 ...

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 Condition: The Partnership submitted its audited financial statements and single audit report to the federal clearinghouse in August 2023, more than 4 months after it was due. Auditor Recommendation: The Partnership should work with its external accounting firm so that it can submit its audited financial statements and single audit to the federal audit clearinghouse no later than the statutory reporting deadline. Partnership Contact Person Responsible for the Corrective Action: Aleese Moore-Orbih, Executive Director Management Response and Corrective Action Plan: The Partnership concurs with the finding and recommendation. We have begun the process of increasing the capacity of our finance department to include an Associate Director, who, like the Senior Director, will be familiar with Uniform Guidance and nonprofit grants management and accounting. They will work in collaboration with our accounting consultants to submit its audited financial statements and single audit no later than the statutory reporting deadline. The target date for hiring is September 1, 2023.

View Audit 34957

Finding 33926 (2022-001)

Significant Deficiency 2022

Missouri Association of Prosecuting Attorneys

MO

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Missouri Department of Social Services Division of Finance and Administration: Missouri Association of Prosecuting Attorneys respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and Address of independent accounting firm: ...

CORRECTIVE ACTION PLAN Missouri Department of Social Services Division of Finance and Administration: Missouri Association of Prosecuting Attorneys respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and Address of independent accounting firm: Evers & Company, CPA?s, L.L.C., 520 Dix Road, Jefferson City, Missouri, 65109 Audit Period: Fiscal Year Ended December 31, 2022 The findings 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. FINDINGS ? FINANCIAL STATEMENT AUDIT Significant Deficiencies: 2022 - 001 Internal Control over Financial Reporting Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Association has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with the cash basis method of accounting. Response: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the cash basis of accounting. If the Missouri Department of Social Services has questions regarding this plan, please telephone Darrell Moore at 573-751-0619. Sincerely yours Darrell Moore Executive Director

View Audit 34067

Finding 33920 (2022-001)

Material Weakness 2022

Chicago Housing Authority

IL

HUD Housing Programs Eligibility Allowable Costs / Cost Principles § 200.303

Finding 2022-001 (Assistance Listing 14.881) Eligibility and Reporting (Form HUD-50058 MTW) Public Housing and Rental Assistance Demonstration (RAD) Corrective Action Plan: ? Summary of Finding ? Eligibility and Reporting ? Internal Controls ? There were four Public Housing tenants and three RAD ...

Finding 2022-001 (Assistance Listing 14.881) Eligibility and Reporting (Form HUD-50058 MTW) Public Housing and Rental Assistance Demonstration (RAD) Corrective Action Plan: ? Summary of Finding ? Eligibility and Reporting ? Internal Controls ? There were four Public Housing tenants and three RAD tenants for which control deviations were noted (8.8% overall MTW deviation rate). In the case that a recertification was to be performed in 2022, the nature of the control deviations are as follows: ? The examination/re-examination checklist was not initialed by the certification specialist (CS); therefore, the Authority did not retain evidence that the CS inspected all relevant forms (three instances). ? The examination/re-examination checklist was initialed by the CS, but forms were missing and/or not signed (one instance). ? Relevant forms were signed after the effective date and submittal to HUD (three instances). ? Relevant forms were missing and/or missing signature by the tenant and CS (five instances). ? Summary of Finding ? Eligibility and Reporting ? Compliance In addition, there were twelve compliance exceptions noted out of 100 tenants selected for the MTW program (12.0% overall MTW exception rate). ? The recertification was to be performed in 2022, relevant forms were missing and/or missing signature by tenant and recertification clerk (eight instances). ? The recertification was to be performed in 2022, third-party income support was not available and/or on file (four instances). ? The recertification was to be performed in 2022, third-party income support did not match the calculation amount (one instance). ? The recertification was to be performed in 2022, but was not performed within a reasonable timeframe (two instances). ? The recertification was to be performed, proper documentation was not available and/or on file to tie key line items within Form HUD-50058: total annual income, date of birth, and social security number (two instances). ? The recertification was to be performed in 2022, the reexamination file could not be located (one instance). ? Planned Actions: On March 31, 2023, a comprehensive, in-person training on the `Perfect File Folder? was conducted. It was inclusive of Private Property Management (PPM) firms for both Public Housing and RAD properties. By the end of 2023, each site will have and be required to maintain (and update as needed) a blank Perfect File Folder for site reference. Additionally, the Authority will require certification by the PPMs that 100% of the tenant files that have been reviewed in a calendar year have also been audited and purged. The Authority?s Portfolio Management team will conduct regular audit sampling from the files that have been certified as audited by the PPMs. Contact Person: Eric Garrett, Chief Property Officer Anticipated Completion Date: Q4 2023

View Audit 33257

Corrective Action Plans

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