Corrective Action Plans

Finding 59499 (2022-001)

Significant Deficiency 2022

AK

Questioned Costs Subrecipient Monitoring Reporting

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Name of Contact Person: Brenda Ambrose, Tribal Administrator Jennifer Babcock, Accountant Corrective Action Plan: Audit firm will be chosen to perform audit and contract signed for audit t...

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Name of Contact Person: Brenda Ambrose, Tribal Administrator Jennifer Babcock, Accountant Corrective Action Plan: Audit firm will be chosen to perform audit and contract signed for audit to be completed the month following year end close. The audit will be schedule with Audit firm to have the audit completed 5 months after year end close. Proposed Completion Date: The plan is in place September 15, 2023 and the FY 23 Audit will be completed by February 28, 2024.

View Audit 53876

Finding 59497 (2022-001)

Material Weakness 2022

Goodwill Industries of Greater New York and Northern New Jersey, Inc.

NY

Questioned Costs Procurement, Suspension & Debarment Material Weakness

Finding reference number: 2022-001 Corrective action planned: We agree with the finding noted above. Prior to the issuance of these financials, we began a project to implement system based controls over changes to the vendor master file. Additionally, we are in the process of designing manual con...

Finding reference number: 2022-001 Corrective action planned: We agree with the finding noted above. Prior to the issuance of these financials, we began a project to implement system based controls over changes to the vendor master file. Additionally, we are in the process of designing manual controls/review process which would further strengthen our control environment.

View Audit 54347

Finding 59445 (2022-004)

Material Weakness 2022

Washburn Center for Children

MN

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: Block Grants for Community Mental Health Services CFDA # 93.958 Finding Summary: There was no formal documentation of review of wage rates for eight employees selected for testing. There was no formal documented review for t...

Federal Agency Name: Department of Health and Human Services Program Name: Block Grants for Community Mental Health Services CFDA # 93.958 Finding Summary: There was no formal documentation of review of wage rates for eight employees selected for testing. There was no formal documented review for the calculation of indirect costs submitted for reimbursement for four months selected for testing. There was no formal documented review for seven reimbursements requests selected for testing. Washburn Center has designed internal controls over these areas; however, the controls were not formally documented. Responsible Individuals: Mohamed Omar, MBA, MS, Chief Administrative Officer Corrective Action Plan: Management will review the current active review process and implement a formal documentation of the review including the appropriate level of management sign off and date of review on the supporting documentation. Anticipated Completion Date: December 2023

View Audit 56457

Finding 59427 (2022-002)

Significant Deficiency 2022

West Chicago Elementary School - District 33

IL

Questioned Costs Reporting

The District will implement a process to track the submission time of the data collection form and the audit package.

View Audit 55161

Finding 59423 (2022-001)

None 2022

Rosemount Center, Inc.

DC

Reporting

Finding No. 2022-001 ? Other Findings - Reporting ? Timely Submission of SF-425 Reports Grantor: U.S. Department of Health and Human Services Federal ALN Number: 93.600 Program Name: Head Start Cluster Grant Numbers: 03CH01171402; 03CH001112903; 03HE00114201C5; 03HE00114201C6 Grant Period: Jun...

Finding No. 2022-001 ? Other Findings - Reporting ? Timely Submission of SF-425 Reports Grantor: U.S. Department of Health and Human Services Federal ALN Number: 93.600 Program Name: Head Start Cluster Grant Numbers: 03CH01171402; 03CH001112903; 03HE00114201C5; 03HE00114201C6 Grant Period: June 30, 2022 Recommendation: We recommend that the Center review its monitoring and reporting process for the semi-annual, annual, and final Form SF-425 reports, and ensure reports are filed timely within the reporting deadlines, as established by the Uniform Guidance and the federal agency. If an extension is necessary for any instances of reporting, a request for extension should be filed with the federal agency, along with a justified explanation for the additional time needed. Otherwise, all semi-annual, annual, and final reports should be filed timely within 90 calendar days from the last day of the reporting period and fiscal year end. Views of Responsible Officials and Planned Corrective Action: Management agrees with our recommendation, and management will review the reporting deadlines and ensure monitoring processes are in place to file all reports timely by the necessary deadlines for each reporting period. Management will also file any extensions directly with the federal agency, if additional time is needed to complete and file the required reports. Person Responsible: Jacques Rondeau President and Chief Executive Officer

View Audit 55002

Finding 59412 (2022-011)

Material Weakness 2022

State of New Hampshire

NH

Subrecipient Monitoring Questioned Costs Material Weakness § 200.303

View of Responsible Officials The Department acknowledges the misinterpretation of the agreement as a subaward has led to a failure to comply with 2 CFR 170. Underlying this misinterpretation was the Department?s failure to differentiate between entering into agreements with other state agencies an...

View of Responsible Officials The Department acknowledges the misinterpretation of the agreement as a subaward has led to a failure to comply with 2 CFR 170. Underlying this misinterpretation was the Department?s failure to differentiate between entering into agreements with other state agencies and entities recognized as component units of state government such as the NH Business Finance Authority; noting FFATA reporting would not apply to agreements between state agencies. Accordingly, the Department will review existing policies and procedures related to FFATA reporting to ensure agreements with component units of state government are properly considered and reported. Anticipated Completion Date: June 30, 2023 Contact Person: Taylor Caswell

View Audit 49723

Finding 59405 (2022-005)

Material Weakness 2022

State of New Hampshire

NH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Questioned Costs § 200.303

Quarterly Reporting The State concurs in part with the condition and recommendation. A unique challenge with ERA reporting has been changes in the U.S. Treasury portal for that program, which have impacted the State?s ability to download and provide copies of past reports that have been submitted. I...

Quarterly Reporting The State concurs in part with the condition and recommendation. A unique challenge with ERA reporting has been changes in the U.S. Treasury portal for that program, which have impacted the State?s ability to download and provide copies of past reports that have been submitted. In addition, this issue in the reporting portal has been inconsistent, as some previously submitted reports were made accessible by Treasury, while others were not, which resulted in the State being able to access some requisite materials but not others. The State did not have documented procedures to ?pull down? copies of reports it had submitted to Treasury because the State has otherwise been able to rely on access to its previously submitted reports within reporting portals in order to enable the testing required during audit for the relevant periods. Meaning, in the State?s experience with COVID-19 related federal funds reporting, it has been able to access and download past reports for purposes of audit. However, also noted above is that the Treasury portal was recently revised and updated to allow for accessing previously submitted ERA reports that were not otherwise available (the communication from Treasury acknowledging this change was provided by the State). However, the reporting portal change did not take place in time for the State?s auditors to reasonably conduct the necessary testing. The State did provide the data and materials it reported to Treasury for the relevant periods, but auditors were unable to test and validate that data because the State could not access and provide a copy of what was actually uploaded into the portal. Nevertheless, to avoid any such potential issues in the future, the State has already implemented a procedure that involves downloading copies of reports as soon as they are submitted and taking screenshots of portions of the portal where perceived necessary to support what the State has submitted to Treasury. This updated procedure will be memorialized in the program?s transaction processing memo during its next update. Monthly Reporting The State concurs in part but has already implemented related corrective action in line with the recommendation above. The State would also like to note that as part of the ERA reallocation process U.S. Treasury has relied on both quarterly and monthly reporting, and that the State has continued to engage in thorough monitoring of its subrecipient and receives regular reports from that subrecipient, including weekly, biweekly, and quarterly data, which also includes quality control reports. This is inclusive of the monthly reports that were required by U.S. Treasury at one time but no longer are. The State reviews and then discusses reports received at standing, calendared, weekly meetings with the subrecipient and often engages in e-mail correspondence concerning those reports, especially if any questions concerning the data provided arise. However, the State has acknowledged that its documentation of those weekly conversations needed to be more formally memorialized. During the current fiscal year, the State began providing agendas and summaries of topics discussed during the weekly check-ins and will ensure that the program?s transaction processing memo adequately documents this requirement and procedure. The very nature of this program and U.S. Treasury?s facilitation of it has required the State and its subrecipient to stay in close contact, make regular decisions on strategies and policies within the program, and closely consider data relative to it. Anticipated Completion Date Quarterly reporting - Corrective action relative to acquisition of submitted federal reports has already been implemented and this revised procedure will be memorialized in the transaction processing memo for the program during its next update in Q1 2023. Monthly Repotting - Corrective action relative to documentation of weekly meetings was already complete as of the State?s response to this finding, and the State will ensure that the transaction processing memo for the program reflects these measures during its next update in Q1 2023. Contact Person Chase Hagaman, Lisa Cota-Robles, and Emily Larson

View Audit 49723

Finding 59399 (2022-002)

Significant Deficiency 2022

State of New Hampshire

NH

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.303 § 200.502 § 200.510

Views of Responsible Officials The Department of Administrative Services (DAS) concurs. Financial management of individual federal awards is decentralized throughout state agencies which centralizes annually in the culmination of the State?s SEFA. During this process, each agency is required to com...

Views of Responsible Officials The Department of Administrative Services (DAS) concurs. Financial management of individual federal awards is decentralized throughout state agencies which centralizes annually in the culmination of the State?s SEFA. During this process, each agency is required to complete a standardized SEFA analysis and reconciliation tool for review by the DAS prior to the incorporation of the data into the State?s SEFA. This process also includes an annual Single Audit training and update session organized by the DAS. Additionally, the DAS notes all contracts, including subawards, entered by state agencies over a designated threshold are required to be authorized by the State?s Legislative Fiscal Committee and the Governor and Executive Council. The DAS will examine each of these processes to identify additional control activities to improve the accuracy and completeness of the pass through element of the SEFA. Anticipated Completion Date: April 30, 2024 Contact: Steven Giovinelli, Federal Grants and Cost Allocation Administrator, Department of Administrative Services

View Audit 49723

Finding 59391 (2022-004)

Significant Deficiency 2022

Salud Para La Gente

CA

Reporting

Situation ? - We made an error on our UDS file for 2021, the error relates to reporting a draw from our HRSA 330 grant in the wrong calendar year. We submitted the draw request on December 30, 2021, however the funds deposited into our bank account on January 4, 2022. We reported it on the UDS fil...

Situation ? - We made an error on our UDS file for 2021, the error relates to reporting a draw from our HRSA 330 grant in the wrong calendar year. We submitted the draw request on December 30, 2021, however the funds deposited into our bank account on January 4, 2022. We reported it on the UDS filing as a draw in calendar year 2021, which is when we requested the draw. This is proper for book purposes since we are on an accrual basis; however, draws are reported on a cash basis for UDS purposes, so it should have been reported in 2022. - There was an error made on our FFR reporting. The error relates to using a quarterly rather that a year-to-date cumulative amount in the field that is used to report program income. None of the individuals involved in the preparation of the FFR for 2021 were experienced in preparing the FFR report, so we worked very closely with a HRSA representative to prepare it. We either were given poor advice on how to complete this field or misunderstood the Agent?s instructions. Remediation ? - In January of 2023, we properly reported draws on the 2022 UDS report and all staff involved in the UDS report preparation, the Director of Finance (Maritza Lanthier), the Accounting Manager (Matilde Garcia), and the Director of Fund Development and Communications (Sheila Schat), are now aware that draws are reported on the cash basis for UDS purposes. When identified by our Auditors we informed HRSA of the error. - In regards to the FFR report, all individuals responsible for the preparation of the FFR reports, the Director of Finance (Maritza Lanthier), the Accounting Manager (Matilde Garcia), and the Director of Fund Development and Communications (Sheila Schat), were made aware of the error and now know how to complete the field properly. When identified by our Auditors we informed HRSA of the error. Contact: Tony Balistreri, CFO Completion Date: Completed in Fiscal 2023

View Audit 56121

Finding 59364 (2022-004)

Material Weakness 2022

School Town of Munster

IN

School Nutrition Programs Subrecipient Monitoring Cash Management § 200.302 § 200.303 § 200.327 § 200.328 § 200.329

Contact Person Responsible for Corrective Action: Jessica Espinoza Contact Phone Number: (219) 836-9111 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: There has been turnover in the finance department and the past employees who would have been respo...

Contact Person Responsible for Corrective Action: Jessica Espinoza Contact Phone Number: (219) 836-9111 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: There has been turnover in the finance department and the past employees who would have been responsible for this are no longer here. There are already internal controls in place to ensure that the monthly sponsor claims submitted match the school?s meal count reports. The Treasurer will continue to ensure that everything is correctly entered before submission. Anticipated Completion Date: March 2023

View Audit 55071

Finding 59337 (2022-001)

Significant Deficiency 2022

The Northern Forest Center, Inc.

NH

Reporting Significant Deficiency Internal Control / Segregation of Duties

FINDING?FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY 2022-001 Financial Statement Preparation The Center's internal control over financial reporting does not end at the general ledger but extends to the financial statements and notes. As part of our professional services for the year ended April...

FINDING?FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY 2022-001 Financial Statement Preparation The Center's internal control over financial reporting does not end at the general ledger but extends to the financial statements and notes. As part of our professional services for the year ended April 30, 2022, Wipfli LLP assisted in drafting the financial statements and notes. It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with this condition because of cost or other considerations. Because the Center relies on Wipfli LLP to provide the necessary understanding of current accounting and disclosure principles in the preparation of the financial statements and notes, a significant deficiency exists in the Center's internal controls. Management should continue to review and approve the annual financial statements and the related footnote disclosures. Action Taken: We concur with the recommendation, and will continue close review and inquiry regarding the financial statements or financial statement matters. Additionally we will discuss and consider steps to be taken to address this deficiency further prior to next year's audit.

View Audit 56672

Finding 59325 (2022-001)

Significant Deficiency 2022

Eastside Home Association

WA

HUD Housing Programs Questioned Costs Procurement, Suspension & Debarment

Management agrees with the finding and is in the process of replenishing the funds.

View Audit 54728

Finding 59307 (2022-002)

Significant Deficiency 2022

Memorial Hospital of Laramie County D/b/a Cheyenne Regional Medical Ce

WY

Questioned Costs Reporting Significant Deficiency § 200.303

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Federal Financial Assistance Listing/CFDA #93.332 Finding Summary: There was no evidence retained that the Medical Center?s com...

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Federal Financial Assistance Listing/CFDA #93.332 Finding Summary: There was no evidence retained that the Medical Center?s compliance and financial reports submitted to the Department of Health and Human Services were reviewed and approved prior to submission. Responsible Individuals: Lead Navigator ? Dasa Robertson Program Director ? Jason Mincer Corrective Action Plan: One step will be added to the current plan: Existing steps: 1. Weekly, individual Enroll Wyoming Navigators input required information (meetings with consumers, partners, tabling events, presentations, and marketing numbers) into the reporting spreadsheet. 2. Lead Navigator, Dasa Robertson, verifies the information input by Navigators is accurate, follows the reporting guidelines from the Department of Health and Human Services and works with the Navigators to change any info that needs adjusted. Once this is completed, she performs a final review and approves the information. 3. Lead Navigator, Dasa Robertson, uploads the information from the reporting spreadsheet into the online forms in the federal HIOS system, so that the Department of Health and Human Services can access this information. New Step: ? Prior Step 3, Program Director, Jason Mincer will review and approve the data input into the reporting spreadsheet by Navigators and the Lead Navigator. If red flags (high or low values) are identified, he will reach out to the Navigator for clarification and needed adjustments will be made. As a portion of his weekly meeting with each staff person the Program Director will familiarize himself with the projects each person is working on to assure prepare for review and approval. Once deemed satisfactory, the Program Director will electronically initial in the reporting spreadsheet to denote review and approval for submission. ? Once approved by the Program Director, the Lead Navigator will submit the information to the Department of Health and Human Services through HIOS. ? The same process will be used to review monthly, quarterly, and annual reports aggregated and submitted to HIOS. Anticipated Completion Date: The new process will begin with the filling of the weekly reports on 3/31/23.

View Audit 54541

Finding 59304 (2022-002)

Significant Deficiency 2022

Tri-County Senior Citizens and Housing, Inc.

CO

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Finding 2022-002:Section 8 Project-Based Cluster Federal Assistance Number: 14.182 and 14.195 U.S. Department of Housing and Urban Development Compliance Requirements: Cash Management, Eligibility, Reporting Type of finding: Internal Control Over Compliance (significant deficiency) Reco...

Finding 2022-002:Section 8 Project-Based Cluster Federal Assistance Number: 14.182 and 14.195 U.S. Department of Housing and Urban Development Compliance Requirements: Cash Management, Eligibility, Reporting Type of finding: Internal Control Over Compliance (significant deficiency) Recommendation: The Organization should strengthen its internal controls with adopted policies and procedures to ensure a review process is established through adequate segregation of duties. The Organization should consider assessing and realigning the duties and responsibilities of administrative staff allowing the administrator to act in a more supervisory position. Action Taken: This is not a "non-compliance" finding, however, management and the Board understand that internal controls and best management practices need to be strengthened. Management will review job descriptions and evaluate the number of staff needed to strengthen internal controls. Policies and procedures will be reviewed and adopted to segregate duties for best management practices in internal controls given the size of the organization we are. If the U.S. Department of Housing and Urban Development have questions regarding this plan, please call the responsible party at (719) 852-5778. Sincerely yours, Karla Shriver Managing Board Member Tri-County Senior Citizens and Housing, Inc.

View Audit 51940

Finding 59293 (2022-002)

Significant Deficiency 2022

Martinsville Henry County Coalition for Health and Wellness

VA

Internal Control / Segregation of Duties Cash Management Reporting

March 17, 2023 Department of Health and Human Services: Martinsville Henry County Coalition for Health and Wellness respectfully submits the following corrective action plan for the year ended June 30, 2022. Independent public accounting firm: Foti, Flynn, Lowen & Co., Roanoke, VA Audit period: Year...

March 17, 2023 Department of Health and Human Services: Martinsville Henry County Coalition for Health and Wellness respectfully submits the following corrective action plan for the year ended June 30, 2022. Independent public accounting firm: Foti, Flynn, Lowen & Co., Roanoke, VA Audit period: Year ended June 30, 2022 The findings from the year ended June 30, 2022 Schedule of Findings and Questions Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDING ? MAJOR FEDERAL AWARD PROGRAMS AUDIT ? Significant Deficiency Finding No. 2022-002: Lack of review of underlying expenses supporting federal grant drawdowns/revenue. Recommendation: Martinsville Henry County Coalition for Health and Wellness should assign an employee with suitable knowledge and skill to review the underlying expenses supporting federal grants drawdowns/revenue to ensure that no expenses are supporting more than one drawdown or being double counted within the same drawdown. This employee should be someone other than the employee who prepared the drawdown. Additionally, we should provide external and on-the-job training of staff to further develop their financial accounting acumen. Action Taken: We concur with the recommendations and are in the process of implementing the recommendations.

View Audit 51938

Finding 59292 (2022-004)

Significant Deficiency 2022

Catholic Family and Community Services, Inc.

NJ

Reporting Internal Control / Segregation of Duties Questioned Costs

Finding --- Internal controls should be strengthened to ensure proper preparation and reviews of the Schedules of Expenditures of Federal Awards and State Financial Assistance. Corrective action --- Subsequent to year end, management has hired new members of management and reorganized other roles a...

Finding --- Internal controls should be strengthened to ensure proper preparation and reviews of the Schedules of Expenditures of Federal Awards and State Financial Assistance. Corrective action --- Subsequent to year end, management has hired new members of management and reorganized other roles at the entity level to allow for reviews to occur. Training and education will occur at all supervisory levels to ensure that responsible parties to contracts report completely and accurately. Status --- Commenced Completion date --- by June 30, 2023 Contact --- Jiju Kottarathil, Controller Contact phone --- 973-737-2077 ext.2035 Contact address --- 777 Valley Road, Clifton, New Jersey 07013

View Audit 55640

Finding 59290 (2022-003)

Significant Deficiency 2022

Delta Research and Educational Foundation

DC

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430

Views of Responsible Officials: As of March 2023, we have implemented timesheet and work tracking for all employees and contractors receiving compensation from the Foundation. The timesheets have been enhanced to show the task completed. Each timesheet is reviewed, signed and dated by the Executive ...

Views of Responsible Officials: As of March 2023, we have implemented timesheet and work tracking for all employees and contractors receiving compensation from the Foundation. The timesheets have been enhanced to show the task completed. Each timesheet is reviewed, signed and dated by the Executive Director.

View Audit 55632

Finding 59289 (2022-002)

Significant Deficiency 2022

Delta Research and Educational Foundation

DC

Questioned Costs Reporting Special Tests & Provisions

Views of Responsible Officials: NIH Technical and Financial performance sections of the monthly NIH report are submitted monthly via email at different times of the month. The Technical Performance section of the report is submitted on the last day of the reporting month and the Financial Performanc...

Views of Responsible Officials: NIH Technical and Financial performance sections of the monthly NIH report are submitted monthly via email at different times of the month. The Technical Performance section of the report is submitted on the last day of the reporting month and the Financial Performance section of the report is submitted no later than 10 business days after the reporting month. The later submission of financial information allows for the closing of the month-end financial records. The Foundation submitted all of the 2021-2022 monthly reports within the NIH due date timeframes. Copies of the email submissions for three out of the twelve reports could not be located. The Foundation was not aware that copies of the report submission emails needed to be saved and maintained for audit purposes. NIH has not required that proof of the report submissions be retained and/or filed for audit purposes. The Foundation will download and file the report submission email for future reference. The Foundation's All of Us monthly reports are assembled by the Program Assistant and the Financial Consultant. The Principal Investigator is responsible for reviewing, finalizing and submitting the final reports. In the future the final reports will be signed as evidence of the approval of the information submitted.

View Audit 55632

Finding 59287 (2022-002)

Significant Deficiency 2022

Synergistic Hawaii Agriculture Council

HI

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.305

The primary recipient of cash advanced under the SCRI program was the USDA Agricultural Research Service (ARS). The USDA-ARS Trust agreement with SHAC allowed for advancement of funds to the Federal agency so they could hire staff under their contracting agreements with the Department of Energy?s OR...

The primary recipient of cash advanced under the SCRI program was the USDA Agricultural Research Service (ARS). The USDA-ARS Trust agreement with SHAC allowed for advancement of funds to the Federal agency so they could hire staff under their contracting agreements with the Department of Energy?s ORISE program. Funds are required up front for ORISE hiring contracts. USDA-ARS manages the risk by portioning out payments to ORISE so funds can be suspended upon unsatisfactory performance. Secondarily, cash advances were also made to the Land Grant University Subawardees for similar hiring and supply procurement reasons at the start of the grant. Due to extreme labor shortages caused by post-pandemic issues with available staffing, some positions remained unfilled for longer than expected, creating a discrepancy in expected expenses. This issue has been resolved. All Subawardee contracts were transitioned to a cost-reimbursement basis in the 2023-24 grant period. SHAC will ensure proper reporting of expenditures in a timely manner from its Subawardees through timely pursuit of invoices from University sponsored program offices. Relevant Personnel details: Mike Miyahira, Accountant, mike@shachawaii.org, Ph 808-987-8438 Suzanne Shriner, Executive Director, suzanne@shachawaii.org, Ph 808-365-9041

View Audit 55006

Finding 59284 (2022-001)

Material Weakness 2022

Synergistic Hawaii Agriculture Council

HI

Reporting

SHAC recognizes that some expenses were not accrued in the correct fiscal year. The grant program allows for invoices to be submitted up to six months after the close of the Fiscal Year. In order to meet tax return filing deadlines, some expenditures were included in following tax years, rather than...

SHAC recognizes that some expenses were not accrued in the correct fiscal year. The grant program allows for invoices to be submitted up to six months after the close of the Fiscal Year. In order to meet tax return filing deadlines, some expenditures were included in following tax years, rather than accrued in the correct year. Beginning immediately, the accountant will review the accrual of revenues and expenses to ensure that they are properly reported in the correct fiscal period on a monthly basis. The accountant will provide copies of the accrual worksheets to the Treasurer for review and approval. Monthly work schedules have been updated to include a review of accrual adjusting entries. The accountant shall confer with the organization?s accounting firm for advice and guidance if questions arise. In most years, this will include filing for an extension of the organization?s taxes. Federal Financial Reports for 2021 and 2022 shall be reviewed and amended reports submitted as needed. Relevant Personnel details: Mike Miyahira, Accountant, mike@shachawaii.org, Ph 808-987-8438 Suzanne Shriner, Executive Director, suzanne@shachawaii.org, Ph 808-365-9041

View Audit 55006

Finding 59275 (2022-002)

Significant Deficiency 2022

Wenden Elementary School District No. 19

AZ

Questioned Costs Reporting Significant Deficiency

For all new grants, we will contact grantor agencies to obtain a determination of grant funding. In addition, grants will be compared to SAM.gov to determine if a grant is potentially federally funded. In addition, federal grant expenditures will be monitored and if federal expenditures are expected...

For all new grants, we will contact grantor agencies to obtain a determination of grant funding. In addition, grants will be compared to SAM.gov to determine if a grant is potentially federally funded. In addition, federal grant expenditures will be monitored and if federal expenditures are expected to exceed $750,000 for the fiscal year, then the District will enter into an engagement to have a single audit completed by the required due date.

View Audit 54702

Finding 59273 (2022-001)

Material Weakness 2022

Spokane Housing Authority

WA

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Spokane Housing Authority January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the Housing Authority for findings reported in this report in accordance with Title 2 U.S. Code of Federal R...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Spokane Housing Authority January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the Housing Authority for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-01 Finding caption: The Housing Authority had inadequate internal controls for ensuring compliance with Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Housing Authority contact person: Kathy Clark, Finance Director 25 W. Nora Avenue Spokane, WA 99205 (509) 252-7109 Corrective action the auditee plans to take in response to the finding: Spokane Housing Authority acknowledges the above reference finding. Although personnel responsible for conducting the HQS inspections and ensuring owners corrected the cited life-threatening deficiencies were trained on policy and procedure, SHA did not establish the internal controls to ensure proper follow-up was made. In September 2022, SHA, established a Housing Support Specialist position, which will log life-threatening HQS deficiencies as documented on the HQS inspector?s reports daily and follow-up with the landlord within the 24-hour timeframe to ensure that repairs have been addressed and completed. If repairs have been made pursuant to the directive given by the inspector, then a letter will be sent to the landlord and tenant indicating that the 24-hour hazards have been fixed. If the landlord fails to comply within the 24-hour timeframe, then the unit fails, and a Notice of Termination of HAP letter will be sent to the landlord and tenant. SHA will work with the tenant to start the process of locating a new unit that passes HQS. The log of deficiencies will be reviewed by the Inspections Coordinator regularly as an additional internal control. Anticipated date to complete the corrective action: January 1, 2023

View Audit 54676

Finding 59224 (2022-001)

Significant Deficiency 2022

Global Communities

MD

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Views of Responsible Officials: While many of the above-listed delays were approved by the donor POCs, there were instances where staffing gaps contributed to delays. To ensure timely reporting, a report tracking system has been created where we are regularly updating the tracker with report deadlin...

Views of Responsible Officials: While many of the above-listed delays were approved by the donor POCs, there were instances where staffing gaps contributed to delays. To ensure timely reporting, a report tracking system has been created where we are regularly updating the tracker with report deadlines. As an added measure ,notifications have been established to remind the responsible individuals. These various measures will help to ensure timely reporting.

View Audit 56152

Finding 59223 (2022-002)

None 2022

Rayne Elderly Housing Corporation Operating As Leisure Lane Apartments

FL

HUD Housing Programs Subrecipient Monitoring Reporting

FINDING No. 2022-002: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of PRAC contract to ensure no interruption in funding. Action Taken: Staff is going to be trained on the proper procedures to follow for...

FINDING No. 2022-002: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of PRAC contract to ensure no interruption in funding. Action Taken: Staff is going to be trained on the proper procedures to follow for the PRAC contract renewal process. This will include meeting deadlines for submission to HUD. As of March 2023 Compliance created a spreadsheet of dates when contract renewals are due. Compliance will be monitoring this process and will be making monthly contacts to the Community Manager and Regional Property Manager to ensure deadlines will be met. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 56151

Finding 59222 (2022-001)

None 2022

Rayne Elderly Housing Corporation Operating As Leisure Lane Apartments

FL

HUD Housing Programs Reporting

Oversight Agency for Audit, Rayne Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended December 31,2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florida 330...

Oversight Agency for Audit, Rayne Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended December 31,2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florida 33067 Audit period: January 1, 2022 through December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2022-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. Action Taken: The project underfunded by one month in FY22 to compensate for the one month over funding in PY. A 9250 was submitted and is awaiting approval.

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