Corrective Action Plans

Finding 367376 (2021-003)

Significant Deficiency 2021

Evergreen Estates Housing Development Fund Company, Inc.

NY

Reporting

Recommendation: We recommend that the electronic submission to REAC be filed as soon as possible. Action Taken: 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 forward.

View Audit 290355

Finding 367076 (2021-004)

Material Weakness 2021

Toledo Northwest Ohio Food Bank

OH

Allowable Costs / Cost Principles Material Weakness Reporting

Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy Anticipated Completion Date: June 30, 2024

View Audit 290290

Finding 367070 (2021-002)

None 2021

Firstmed Health and Wellness Center

NV

Cash Management Reporting

The Center has established clear reporting calendars with due dates. With significant turnover within accounting and finance departments, this responsibility has been reassigned and monitored by the CFO.

View Audit 290245

Finding 367069 (2021-001)

Significant Deficiency 2021

Firstmed Health and Wellness Center

NV

Reporting Internal Control / Segregation of Duties

The Center has established month end and annual reporting calendars with due dates. With significant turnover within executive and finance departments, this responsibility has been reassigned and monitored by the CFO.

View Audit 290245

Finding 367046 (2021-002)

Significant Deficiency 2021

Housing Authority of the City of West Bend

WI

HUD Housing Programs Eligibility Reporting

Finding 2021-002: Eligibility, Reporting and Special Test and Provision Repeat Finding of Portions of 2020-005 Federal Program: Section 8 Housing Choice Vouchers. Federal Agency: Department of Housing and Urban Development Pass-Through Entity: N/A Assistance Listing Number: 14.871 Federal Award Numb...

Finding 2021-002: Eligibility, Reporting and Special Test and Provision Repeat Finding of Portions of 2020-005 Federal Program: Section 8 Housing Choice Vouchers. Federal Agency: Department of Housing and Urban Development Pass-Through Entity: N/A Assistance Listing Number: 14.871 Federal Award Numbers: N/A Criteria: Per 24 CFR section 982.516, the Housing Authority must conduct a reexamination of family income and composition at least annually. Third-party verification of family income, value of assets, expenses deducted from income, and other factors that affect adjusted income must be obtained and documented. The Housing Authority must determine income eligibility and calculate the tenant's rent payment using the documentation from third-party verification in accordance with 24 CFR part 5 subpart F. The Housing Authority is also required to submit HUD-50058, Family Report, for each examination per 24 CFR part 908. The amount paid for housing assistance payments (HAP) must correspond to HUD-50058. Condition/Context: No documentation of family income, composition, third-party verification, or HUD‑50058 were provided for one of the twenty five tenants selected for testing for the required reexamination during the fiscal year. Our sample was not statistically valid. Questioned Costs: Housing assistance payments for the tenant noted above is not determinable. Cause: The lack of supporting documentation may be related to the Housing Authority changing voucher program administrators during fiscal year 2020. While the current administrator has access to tenant files, the eligibility determinations done in fiscal 2020 were done by a previous contractor. Also due to the Housing Authority falling behind on obtaining audits, the documents being requested by auditors are several years old. Effect: The Housing Authority may be making inaccurate or ineligible HAP payments on behalf of tenants. Recommendation: The Housing Authority should ensure their vendors properly maintain documentation regarding eligibility determinations. Views of Responsible Officials: WBHA is concerned that the current contract administrator for the HCV Program has failed to comply with providing the requested documentation. We are engaging with our current HCV Contract Administrator (Allegiant Property Management, LLC) on expectations for compliance currently and in the future. WBHA is also exploring other contract administrators or possibly opting out of the HCV Program altogether and working with WHEDA to administer WBHA’s HCV Program vouchers.

View Audit 290205

Finding 366656 (2021-003)

Material Weakness 2021

Alameda County Deputy Sheriff's Activities League Inc.

CA

Material Weakness Reporting

Findings: Compliance with Reporting Requirements of OMB-Single Audit-the SF-SAC single audit data collection form for the year ended June 30, 2021, was not submitted. Status: Corrective action in progress. Corrective Action: Management will work to submit the SF-SAC single audit data collection fo...

Findings: Compliance with Reporting Requirements of OMB-Single Audit-the SF-SAC single audit data collection form for the year ended June 30, 2021, was not submitted. Status: Corrective action in progress. Corrective Action: Management will work to submit the SF-SAC single audit data collection form on a timely basis.

View Audit 289562

Finding 366562 (2021-004)

Material Weakness 2021

Human Resource Development Institute

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management

As part of the system of internal control over wire transfers, there will be segregation of duties with one person initiating the wire transfer and a second person reviewing and approving the wire transfer. A third person should then prepare timely bank reconciliations to reconcile all wire transfer...

As part of the system of internal control over wire transfers, there will be segregation of duties with one person initiating the wire transfer and a second person reviewing and approving the wire transfer. A third person should then prepare timely bank reconciliations to reconcile all wire transfers. This would ensure that all wire transfers were proper and being sent to known vendors of Friend Health.

View Audit 289420 Questioned Costs: $1

Finding 366561 (2021-003)

Material Weakness 2021

Human Resource Development Institute

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management

Friend Health has implemented quarterly audits on all new staff to verify each new staff member hired within the last year has a signed employee offer and appropriate backup support to support the employees’ annual salary. Friend Health has implemented a new accounting system Sage Intacct. Additiona...

Friend Health has implemented quarterly audits on all new staff to verify each new staff member hired within the last year has a signed employee offer and appropriate backup support to support the employees’ annual salary. Friend Health has implemented a new accounting system Sage Intacct. Additionally, we have implemented a grants project tracking module to better help with grants and contracts reporting and compliance. Friend Health is in the process of implementing a new payroll & HRIS – UKG. The anticipated completion date is June 2024. All manual and onboarding processes will be implemented within the system for tracking and auditing purposes. Friend Health will implement an established monthend checklist for all monthly entries to be completed by assigned finance staff. We will ensure that all staff are trained adequately to handle any assigned task. All monthly entries are required reviewed and approved by the Chief Financial Officer or Controller prior to posting to the general ledger within our new Accounting Software. All appropriate backup documentation will be saved and stored within the accounting software. All Grant related Year-End and Audit Procedures will be transitioned to the Grant Accountant who has experience in audits, compliance, and reporting of City, State, Local, and Federal Grants. These will be reviewed by Controller and/or Chief Financial Officer. Friend Health will document accounting policies and procedures to reflect the new month-end processes and provide training to staff on current and future policies. Friend Health will ensure that Finance staff will receive at minimum of 25 hours of training each year related to FASB, GAAP, Governmental Financial Reporting, Compliance Requirements, and other related accounting trainings annually. Friend Health will ensure that any staff involved in Financial Reporting that the technical expertise to help with the preparation, review, and analysis of the financial statements.

View Audit 289420 Questioned Costs: $1

Finding 366547 (2021-009)

Material Weakness 2021

Clarendon County School District

SC

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

Failure to Comply with Reporting Guidelines - U.S. Department of Education, COVID-19 Education Stabilization Fund (ESF) (AL 84.425D) Pass-through from the South Carolina Department of Education Name of Contact Person Responsible for the Corrective Action Plan: Steven Strother, South Carolina Departm...

Failure to Comply with Reporting Guidelines - U.S. Department of Education, COVID-19 Education Stabilization Fund (ESF) (AL 84.425D) Pass-through from the South Carolina Department of Education Name of Contact Person Responsible for the Corrective Action Plan: Steven Strother, South Carolina Department of Education Corrective Action Plan: The District has now consolidated and had implemented procedures and has qualified people in place to correct the error. Anticipated Completion Date: June 30, 2022

View Audit 289393

Finding 366546 (2021-008)

Material Weakness 2021

Clarendon County School District

SC

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

Failure to Comply with Special Test and Provision Guidelines - U.S. Department of Education, COVID-19 Education Stabilization Fund (ESF) (AL 84.425D) Pass-through from the South Carolina Department of Education Name of Contact Person Responsible for the Corrective Action Plan: Steven Strother, South...

Failure to Comply with Special Test and Provision Guidelines - U.S. Department of Education, COVID-19 Education Stabilization Fund (ESF) (AL 84.425D) Pass-through from the South Carolina Department of Education Name of Contact Person Responsible for the Corrective Action Plan: Steven Strother, South Carolina Department of Education Corrective Action Plan: The District has now consolidated and had implemented procedures and has qualified people in place to correct the error. Anticipated Completion Date: June 30, 2022

View Audit 289393

Finding 366450 (2021-006)

Material Weakness 2021

US Helping Us, People Into Living, Inc.

DC

Reporting § 200.512

Views of Responsible Officials and Corrective Action: With the completion and submission of the FY 2021 audit in January 2024, the organization is on track to complete December 31, 2022 and 2023 audits by September 30, 2024.

View Audit 16114

Finding 11992 (2021-002)

Material Weakness 2021

Public Utility District No. 1 of Skamania County

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Public Utility District No. 1 of Skamania County January 1, 2021 through December 31, 2021 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Public Utility District No. 1 of Skamania County January 1, 2021 through December 31, 2021 This schedule presents the corrective action the District is planning to take for findings included 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: 2021-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Meagan Mikkonen, PO Box 500 – Carson, WA 98610, 509.219.0140 Corrective action the auditee plans to take in response to the finding: The District will continue to review certified weekly payrolls. The District will move forward with initiating and documenting certified payroll requests. Requests will be made by email to ensure a record of request. Anticipated date to complete the corrective action: Effective immediately (December 2023)

View Audit 16068

Finding 11925 (2021-003)

Material Weakness 2021

Coastal Harvest

WA

Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303

Corrective Action: Coastal Harvest will implement formal internal control procedures, including independent reviews or other checks and balances, for all significant compliance requirements for its federal programs. Anticipated Completion Date: June 30, 2024

View Audit 15891

Finding 11921 (2021-007)

Significant Deficiency 2021

Redevelopment Authority of the County of Berks

PA

Reporting Significant Deficiency Internal Control / Segregation of Duties

The Authority contracted with Neighborly Software for a program to use with ERAP. At the beginning of ERAP, the Authority relied upon the data from the Neighborly program to generate its reports. By the 4th quarter of 2021, the Authority realized it could only utilize a portion of the Neighborly p...

The Authority contracted with Neighborly Software for a program to use with ERAP. At the beginning of ERAP, the Authority relied upon the data from the Neighborly program to generate its reports. By the 4th quarter of 2021, the Authority realized it could only utilize a portion of the Neighborly program for the data required for the reports and needed to supplement or add its own internal data. This method of utilizing Neighborly and internal data is now being used for reports.

View Audit 15886

Finding 11911 (2021-002)

Material Weakness 2021

Turning Point, Inc.

NC

Material Weakness Reporting Internal Control / Segregation of Duties § 200.501

Resolved

View Audit 15838

Finding 11910 (2021-001)

Material Weakness 2021

Turning Point, Inc.

NC

Material Weakness Reporting

Resolved

View Audit 15838

Finding 11848 (2021-005)

Material Weakness 2021

Arizona Immigrant and Refugee Services, INC

AZ

Reporting

The Organization will ensure to complete in an efficient and timely manner the submission of the audit within the required 9 month after fiscal year end as required by the Uniform Guidance and will work the audit firm to develop a schedule to ensure that future audits and single audits are completed...

The Organization will ensure to complete in an efficient and timely manner the submission of the audit within the required 9 month after fiscal year end as required by the Uniform Guidance and will work the audit firm to develop a schedule to ensure that future audits and single audits are completed timely and that the data collection reporting package is submitted to the federal audit clearinghouse by the due date for the year ended September 30, 2024 and future years.

View Audit 15688

Finding 11223 (2021-006)

Material Weakness 2021

Dewitt Hospital and Nursing Home, INC

AR

Questioned Costs Allowable Costs / Cost Principles Reporting

Finding 2021-006 The Hospital’s Provider Relief Fund portal reporting submission included cost deemed to be unallowable of $1,114,902. Also, the Hospital's portal reporting submission included errors in the lost revenue calculation resulting in lost revenues being overstated by $266,223. Comments ...

Finding 2021-006 The Hospital’s Provider Relief Fund portal reporting submission included cost deemed to be unallowable of $1,114,902. Also, the Hospital's portal reporting submission included errors in the lost revenue calculation resulting in lost revenues being overstated by $266,223. Comments on the Finding and Recommendation Management is in agreement with this finding and the related recommendation.

View Audit 15006 Questioned Costs: $1

Finding 11139 (2021-002)

Material Weakness 2021

Kama'aina Care, Inc.

HI

Reporting Internal Control / Segregation of Duties

We acknowledge the importance of updating the Policies and Procedures and ware dedicated to achieving and maintaining full compliance. We are committed to a comprehensive review and update of our manuals. Our goal is to ensure that all written polies and procedures are in compliance with the specifi...

We acknowledge the importance of updating the Policies and Procedures and ware dedicated to achieving and maintaining full compliance. We are committed to a comprehensive review and update of our manuals. Our goal is to ensure that all written polies and procedures are in compliance with the specified federal award requirements and reflect high standards of accountability and transparency. Due to the importance of adhering to federal regulations, we will work diligently to incorporate the necessary revisions under the guidance of our Chief Financial Officer.

View Audit 14921

Finding 11003 (2021-002)

Significant Deficiency 2021

Cornwall Manor

PA

Reporting Significant Deficiency Internal Control / Segregation of Duties

The Manor agrees with the finding and misinterpreted the guidance. The Manor agrees that they should have selected option iii as independent living revenues were not affected and personal care was undergoing renovations and thus the comparison of actual personal care revenues was not appropriate. ...

The Manor agrees with the finding and misinterpreted the guidance. The Manor agrees that they should have selected option iii as independent living revenues were not affected and personal care was undergoing renovations and thus the comparison of actual personal care revenues was not appropriate. Management will correct the error in future filings.

View Audit 14852

Finding 10971 (2021-001)

Material Weakness 2021

Oregon Coalition Against Domestic & Sexual Violence

OR

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.414 § 200.68

Contact person(s) responsible: Executive Director Vanessa Timmons; Associate Director Keri Moran Kuhn; Accounting Manager Linda Koonce. Corrective action planned: OCADSV added an Administrative Cost Center to its General Ledger effective 10-01-22, the beginning of FY23, and began costing administ...

Contact person(s) responsible: Executive Director Vanessa Timmons; Associate Director Keri Moran Kuhn; Accounting Manager Linda Koonce. Corrective action planned: OCADSV added an Administrative Cost Center to its General Ledger effective 10-01-22, the beginning of FY23, and began costing administrative payroll costs to that cost center. Additionally, the organization re-trained administrative staff on direct cost-allowable activities vs. administrative activities relative to timekeeping and timesheet preparation and the necessity of daily work descriptions supporting the hourly allocation. The payroll policy that requires supervisors to review and sign off on timesheets and hourly allocations to cost centers was also reviewed. OCADSV is developing a formal cost allocation plan to recover direct and indirect costs using the 10% de minimis of Modified Total Direct Cost. The allocation will be applied monthly and incorporated into the annual budgeting process. Anticipated completion date: Effective 6-21-23 and ongoing

View Audit 14814

Finding 10970 (2021-006)

Significant Deficiency 2021

Oregon Coalition Against Domestic & Sexual Violence

OR

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.512

Contact person(s) responsible: Executive Director Vanessa Timmons; Associate Director Keri Moran-Kuhn; Accounting Manager Linda Koonce Corrective Action Planned: During this time OCADSV went through several temporary fiscal staff and one permanent hired staff that had made mistakes, with the effect ...

Contact person(s) responsible: Executive Director Vanessa Timmons; Associate Director Keri Moran-Kuhn; Accounting Manager Linda Koonce Corrective Action Planned: During this time OCADSV went through several temporary fiscal staff and one permanent hired staff that had made mistakes, with the effect of having to make adjustments in order to attempt to close accounting records. Controls have been put into place and permanent accounting manager is in place. Anticipated Date of Completion: 01-24-2022

View Audit 14814

Finding 10680 (2021-010)

Material Weakness 2021

Town of Princeville

NC

Subrecipient Monitoring Cash Management Material Weakness

Name of Contact Person: Dr. Glenda Knight, Town Manager Corrective Action Plan: Management will ensure that remaining FEMA projects are closed out on a timely basis. Anticipated Completion Date: Management will implement the above procedure immediately.

View Audit 14355

Finding 10534 (2021-003)

Significant Deficiency 2021

Crotona Estates Housing Development Fund Company, Inc.

NY

Reporting

Recommendation: We recommend that the electronic submission to REAC be filed as soon as possible. Action Taken: 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 forward.

View Audit 14259

Finding 10405 (2021-005)

Material Weakness 2021

Dunseith Public School District No. 1

ND

Reporting School Nutrition Programs

2021-005 Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date will be the start of FY-24.

View Audit 14076

Corrective Action Plans

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