Corrective Action Plans

Finding 20359 (2022-003)

Material Weakness 2022

NY

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

Finding 2022-003 ? General Oversite ? Material Weakness Recommendation: We recommend that the Organization create policies and procedures to ensure proper oversight of the financial reporting function. In addition, we would recommend the Organization to consider the costs and benefits of restruct...

Finding 2022-003 ? General Oversite ? Material Weakness Recommendation: We recommend that the Organization create policies and procedures to ensure proper oversight of the financial reporting function. In addition, we would recommend the Organization to consider the costs and benefits of restructuring the finance department. This could include allocating additional resources to hire additional employees, reallocation of responsibilities within the organization and less reliance on the contracted accounting services. View of Responsible Officials and Planned Corrective Actions: The Executive Director has worked with the Director of Grants and Finance to review and revise the agency?s accounting policies and procures. To ensure proper oversight, all procedures and reports will be reviewed by the Board?s Finance Committee, followed by a final review and approval of the Full Board of Directors of Joseph?s House & Shelter. Beginning in Q1 2022, agency leadership took necessary action to begin restructuring the Finance Department following a change in staffing with the contracted accounting service. In Q2 2022, the agency promoted a long-tenured staff member to the newly-created Director of Grants and Finance position, which separated and removed all finance duties from the Director of Administration. To support the Director of Grants and Finance, a full time Grants and Finance Specialist staff position was created in Q3 of 2022. The organization has scaled back reliance on the contracted accounting service and has ensured that all claims, with the implementation of personnel time tracking systems, are submitted through our Finance Department. We continue to use a contracted accounting service for higher-level accounting duties and for on-going advisement that supplements, instead of replaces, the work of internal staff. We are confident these changes have improved the agency?s ability to provide adequate management oversight in the financial reporting process. This was completed in Q2 of 2023.

View Audit 18957

Finding 20323 (2022-003)

None 2022

City of Birmingham

AL

Reporting

Corrective Action Plan: Management's response: Management in the Finance and Community Development Departments will work together to ensure that appropriate training is provided to all individuals responsible for the preparation and approval of financial reporting information. The ERA program was ...

Corrective Action Plan: Management's response: Management in the Finance and Community Development Departments will work together to ensure that appropriate training is provided to all individuals responsible for the preparation and approval of financial reporting information. The ERA program was set up in a short period of time, which did not allow for the Community Development Department to set up appropriate intern controls. We acknowledge that there were mistakes made regarding financial documentation and reporting during the setup and implementation of the program. Some of those mistakes included: ? Required internal controls and reporting were not overseen by the department's accounting team. ? Reports were pulled from the software program (Neighborly) instead of the City of Birmingham New World system, which accurately reflected the funds deposited and expensed. ? Subrecipient financial management system reporting. We are currently working to place internal controls over the ERA program and correcting all reports previously submitted. Some of those controls are: ? Deputy Director has talked with the COB Grants team regarding reporting and which system to report from. During this meeting, it was identified that we were using the wrong financial program in reporting. Updated reports are being developed. ? The Deputy Director has planned to meet with the Department of Treasury, and Grants Department to discuss training and previous reports submitted. 2 ? The Community Development office will provide a workflow that allows for internal controls within the department and Grants department. ? All staff including our subrecipients will be trained on reporting and documentation. ? We will work with our financial subrecipient on providing monthly reconciliation of funds received (returned check) and funds paid out. This will include: ? Wire transfers with amounts and dates ? Case numbers ? Amounts paid ? Landlord or utility company paid ? Checks returned ? Balance of funding ? Dates of each transaction ? Quarterly reports Although mistakes were made in the startup and implantation of the ERA program, we have successfully aided thousands of citizens in the city of Birmingham. We strive to correct any mistakes and provide better internal controls and training. We appreciate the input and audit oversight that insures we are not only providing great services to the citizens, but we are also providing quality internal controls and reporting that substantiate the work. Person Responsible: Dr. Meghan V. Thomas, Director of Community Development Aaron L. Saxton, Acting Director of Finance Estimated Completion Date: June 2023 3

View Audit 28073

Finding 20318 (2022-001)

Material Weakness 2022

Advance Community Health

NC

Allowable Costs / Cost Principles HUD Housing Programs Reporting

Advance Community Health was inundated with HRSA reporting due to the multiple funding we received in response to the Covid-19 Pandemic. In an effort to help health centers deal expeditiously with the Covid crisis some of the funding was given in advance with reporting requirements to follow. The ...

Advance Community Health was inundated with HRSA reporting due to the multiple funding we received in response to the Covid-19 Pandemic. In an effort to help health centers deal expeditiously with the Covid crisis some of the funding was given in advance with reporting requirements to follow. The rush to get funding out to address the Covid-19 pandemic crisis resulted in reporting requirements that were developed and implemented very quickly, and the reporting requirements were confusing to many health centers. The Provider Relief Funding was one of the instances in which funding was given in advance with reporting requirements to follow. As a result of the confusion surrounding these last-minute reporting requirements, we believe that the former CFO inadvertently omitted certain revenue that perhaps should have been included in the Provider Relief Funding (PRF) report and there was no clear explanation in the narrative section as to why these revenues were omitted. We attempted to recall and amend the PRF report but were told by the PRF reporting team that we are unable to amend the report at this time. However, should the opportunity to amend the PRF Report occur, we will make the appropriate amendment to the PRF report with a reconciliation and narrative that will support the earning of the PRF funding. To prevent future occurrences of where it is not clear why revenue items are being omitted or included on a federal provider relief report, a reconciliation will be prepared that ties the revenue section of the PRF report with the revenue section of the internal financial statements. The reconciliation will clearly outline what is included in and what is omitted from the report and establish clear documentation to strongly support the amounts on the PRF report. A narrative documenting why certain revenue is omitted should be attached, which will clearly and concisely explain how the revenue amounts on the PRF report were derived. The reconciliation will be prepared by our senior accountant and reviewed by the CFO. Tiffany Robertson, the interim CFO and Rhonda Payne, our Chief Compliance Officer will be responsible for and will continue to assess our internal reporting processes. We will continue to conduct staff training as deemed necessary to ensure compliance with federal reporting requirements for PRF funding. The training and procedure should be implemented by December 2022.

View Audit 26499

Finding 20316 (2022-001)

Significant Deficiency 2022

The Guthrie Clinic

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

The Guthrie Clinic and Affiliates Corrective Action Plan For the Year Ended June 30, 2022 Finding 2022-001: Significant Deficiency in Internal Control - Reporting Assistance Listing No.: 93.498 COVlD-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Condition/Context. In th...

The Guthrie Clinic and Affiliates Corrective Action Plan For the Year Ended June 30, 2022 Finding 2022-001: Significant Deficiency in Internal Control - Reporting Assistance Listing No.: 93.498 COVlD-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Condition/Context. In the Corporation's Period 2 submission, using the Lost Revenues Reporting Method: Alternative Reasonable Methodology (Option 3), the lost revenues for quarter 4 of 2020 were incorrectly reported as $0 (rather than $4,934,624) and the lost revenues for quarter 1 of 2021 were incorrectly reported as $4,934,624 (rather than $0). This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Corporation has implemented additional internal controls through independent review and sign off of the draft PRF reporting, prior to final submission, to ensure completeness and accuracy. Name(s) of Contact Person(s) Responsible for Corrective Action: Sean Monahan, Corporate Financial Controller and Fran Macafee, VP, CFO -Guthrie Hospitals Anticipated Completion Date: This was corrected in the Period 3 submission filed on September 30, 2022

View Audit 26519

Finding 20315 (2022-004)

Significant Deficiency 2022

Straight and Narrow, Inc. Roman Catholic Diocese of Paterson

NJ

Reporting Internal Control / Segregation of Duties

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 --- Dimpal Patel, Controller Contact phone --- 973-737-2077 Contact address --- 777 Valley Road, Clifton, New Jersey 07013

View Audit 26249

Finding 20291 (2022-001)

None 2022

Northwest Mississippi Community College

MS

Reporting Internal Control / Segregation of Duties

Individuals Responsible for Corrective Action Plan: Management will submit a revised second quarter 2022 reports that includes all funds expended through June 30, 2022. Anticipated Completion Date: September 30, 2023

View Audit 19194

Finding 20288 (2022-001)

None 2022

Tufts Medicine Inc.

MA

Cash Management Reporting

Management Response We agree with the auditor?s finding that the lost revenue calculation for reporting period 3 did not agree with the underlying data, which resulted in an immaterial error. The following corrective actions have been taken to remediate this finding: For reporting period 3, we appr...

Management Response We agree with the auditor?s finding that the lost revenue calculation for reporting period 3 did not agree with the underlying data, which resulted in an immaterial error. The following corrective actions have been taken to remediate this finding: For reporting period 3, we appropriately identified and maintained supporting documentation for the population of revenues to be reported in the HHS portal. Going forward we will prepare, maintain and review reconciliations of COVID-related revenues to the amounts used in the lost revenue calculation, and subsequently entered into the HHS portal for reporting periods to be commensurate with the filings.

View Audit 18925

Finding 20281 (2022-002)

Material Weakness 2022

Sergeant Bluff-Luton Community School District

IA

Internal Control / Segregation of Duties Reporting

We are reviewing all accounting procedures to determine changes to be implemented. We have implemented changes with our cash receipts, journal entries, wire transfers and bank reconciliations.

View Audit 26238

Finding 20280 (2022-002)

Significant Deficiency 2022

City of Peekskill

NY

Reporting Significant Deficiency

he City will be more diligent in monitoring the Agency that provides the grant funding. It was originally thought to be New York State assistance but upon subsequent research it was determined to be Federal assistance and required to be included in the SEFA.

View Audit 24014

Finding 20278 (2022-001)

Significant Deficiency 2022

Epic Academy

IL

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.410

Identifying Number: 2022-001 Finding: The following discrepancies and inconsistencies were identified: administrative procedures and requirements of the grantor were not followed; there were no proper review or approval of required reporting prior to submission. Contact person responsible for corr...

Identifying Number: 2022-001 Finding: The following discrepancies and inconsistencies were identified: administrative procedures and requirements of the grantor were not followed; there were no proper review or approval of required reporting prior to submission. Contact person responsible for corrective action: Kevyn Harmon, Senior Director of Finance & Administration Corrective Action: All personnel involved with the ESSER III ? MFT Programs undergo training on the all the processes and requirements to administer the programs, and management will perform proper review of all claims for reimbursement. In additional, an annual update on the procedures and the requirements to ensure propriety and accuracy. Proposed Completion Date: EPIC Academy will complete implementation of the above procedures by November 30, 2022.

View Audit 23750

Finding 20277 (2022-002)

None 2022

Epic Academy

IL

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.302 § 200.303 § 200.308 § 200.410 § 200.430

Identifying Number: 2022-002 Finding: The following discrepancies and inconsistencies were identified: administrative procedures and requirements of the grantor were not followed; there were no proper review or approval of required reporting prior to submission. Contact person responsible for corr...

Identifying Number: 2022-002 Finding: The following discrepancies and inconsistencies were identified: administrative procedures and requirements of the grantor were not followed; there were no proper review or approval of required reporting prior to submission. Contact person responsible for corrective action: Kevyn Harmon, Senior Director of Finance & Administration Corrective Action: All personnel involved with the Title programs undergo training on the all the processes and requirements to administer the programs, and management will perform proper review of all claims for reimbursement. In additional, an annual update on the procedures and the requirements to ensure propriety and accuracy. Proposed Completion Date: EPIC Academy will complete implementation of the above procedures by November 30, 2022.

View Audit 23750 Questioned Costs: $1

Finding 20274 (2022-002)

Significant Deficiency 2022

Town of Herndon, Virginia

VA

Internal Control / Segregation of Duties Reporting Significant Deficiency

CORRECTIVE ACTION PLAN December 5, 2022 Federal Audit Clearinghouse: The Town of Herndon respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harris...

CORRECTIVE ACTION PLAN December 5, 2022 Federal Audit Clearinghouse: The Town of Herndon respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, VA 22801 Audit period: June 30, 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the ?Schedule?) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT 2022-001: Reimbursements related to grants, Significant Deficiency Condition: During the current audit, we noted certain reimbursement requests were not filed timely for expenditures eligible for reimbursement, resulting in a misstatement of revenue and receivables related to grants. Criteria: Internal controls should be in place to ensure such reimbursements are made timely and the related revenue and receivables are appropriately recorded. Cause: We noted that the town had not implemented a process to ensure the timely submission of reimbursement requests for grant funded expenditures. Effect: Absent appropriate controls, misstatements of revenue and receivables for such expenditure driven grants could occur. Recommendation: We recommend that reimbursement requests be completed more timely, on a monthly or quarterly basis to ensure proper recording of revenue and receivables related to grants Corrective Action: The Finance department will continue to work with the departments responsible for reimbursement submission to improve the timeliness of the process FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-002: Coronavirus State and Local Fiscal Recovery Funds ? ALN# 21.027, Reporting, Significant Deficiency Condition: During the current audit, we noted that the Project and Expenditure report was not reviewed prior to its submission. The report to Treasury was determined to be accurate and timely filed. Criteria: Internal controls should be in place to ensure the Project and Expenditure report is reviewed prior to its submission to the oversight agency. Cause: We noted that at the time of submission, the town had not implemented a process to ensure the Project and Expenditure report was reviewed prior to its submission. Effect: Absent appropriate controls, errors on the report filed or late submission of the Project and Expenditure report could occur. Questioned Cost Amount: N/A Perspective Information: N/A Context: N/A Recommendation: We recommend that management develop a system to ensure the Project and Expenditure report is reviewed by an individual other than the preparer to ensure its accuracy and the timeliness of its submission. Corrective Action: Management concurs with the finding and has implemented procedures to ensure the appropriate controls are in place. If the Federal Audit Clearinghouse has questions regarding this plan, please call Marjorie Sloan, Director of Finance for the Town of Herndon at (703) 438-6810. Sincerely yours, Marjorie E. Sloan Marjorie Sloan Direction of Finance Town of Herndon

View Audit 22588

Finding 20273 (2022-001)

Significant Deficiency 2022

Bristol Hospital, Incorporated

CT

Internal Control / Segregation of Duties Reporting Significant Deficiency

The Hospital agrees with the finding. Management will implement procedures to ensure that the most recent guidance is reviewed, and that information used in the preparation of the reports is reviewed by the Chief Financial Officer. The Hospital will not include non-incremental expenses in future rep...

The Hospital agrees with the finding. Management will implement procedures to ensure that the most recent guidance is reviewed, and that information used in the preparation of the reports is reviewed by the Chief Financial Officer. The Hospital will not include non-incremental expenses in future reports. The Hospital has sufficient unused lost revenue to cover the expenses noted above.

View Audit 19849

Finding 20272 (2022-001)

Significant Deficiency 2022

Parallel Senior Villas, INC

KS

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 ? Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 ? Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor?s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2022. Finding 2022-001 Responsible Party Name: Fred Arreguin Position: Chief Financial Officer ? Management Agent Telephone Number: 816-561-4240 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly ? Section 202 Compliance Requirements N ? Special Tests and Provisions Finding Type Compliance and Internal Control Auditee?s Comment on Finding We agree with the auditor?s finding Corrective Action We will submit a request for retroactive approval of the $10,724 withdrawal from the reserve for replacement account on June 23, 2022. Anticipated Completion Date April 30, 2023

View Audit 22368 Questioned Costs: $1

Finding 20269 (2022-002)

Material Weakness 2022

City of Lakewood

WA

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking

Corrective action the auditee plans to take in response to the finding: The City will ensure SF-425 is completed timely. Anticipated date to complete the corrective action: The issue was resolved immediately.

View Audit 19184

Finding 20251 (2022-015)

Material Weakness 2022

Doral Academy of Nevada

NV

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

Finding Number: 2022-015 ? Reporting Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved with the RFR as support. R...

Finding Number: 2022-015 ? Reporting Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved with the RFR as support. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 20771

Finding 20242 (2022-016)

Material Weakness 2022

Doral Academy of Nevada

NV

Reporting School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Finding Number: 2022-016 ? SEFA Preparation Corrective Action Plan: In 2022, the 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 of the residual value calculations. To strengthen the oversight of fin...

Finding Number: 2022-016 ? SEFA Preparation Corrective Action Plan: In 2022, the 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 of the residual value calculations. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has filled all the open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. The grant manager will reconcile all grants to ensure proper cutoff, with a secondary review performed by a member of management. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 20771

Finding 20240 (2022-001)

None 2022

Fox Run Village, Inc.

MI

Reporting

Finding 2022-001: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Reporting Cluster: Not applicable Federal Agency: Department of Health and Human Services (?HHS?) Award Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #:...

Finding 2022-001: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Reporting Cluster: Not applicable Federal Agency: Department of Health and Human Services (?HHS?) Award Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Assistance Listing Title: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution ? Period 4 Award Year(s): January 1, 2020 ? December 31, 2022 Management acknowledges the identified issue and concurs with the suggested course of action. A comprehensive analysis of the inputs utilized in the computation of lost revenue will be undertaken by Management. This meticulous review aims to guarantee the precision and completeness of the calculation. A thorough documentation of this review process will be conducted, ensuring the establishment of a comprehensive audit trail and accuracy of the detailed computation. Furthermore, Management is actively pursuing the rectification of the previous submissions in the HRSA portal to accurately reflect the necessary corrections stemming from the clerical error. The anticipated timeline for the review and subsequent filing is set for completion by September 30, 2023.

View Audit 20921

Finding 20229 (2022-004)

None 2022

Longmont Housing Authority

CO

Reporting Significant Deficiency Internal Control / Segregation of Duties

Significant Deficiency in Internal Control 2022-004 Reporting Repeat finding from prior year: No Finding Summary: ? The Program requires the Authority to prepare and provide quarterly financial status reports to the granting agency. During our testing over reporting, we noted that quarterly reports ...

Significant Deficiency in Internal Control 2022-004 Reporting Repeat finding from prior year: No Finding Summary: ? The Program requires the Authority to prepare and provide quarterly financial status reports to the granting agency. During our testing over reporting, we noted that quarterly reports were not prepared during 2022. Responsible Individuals: Housing and Community Investment Director, Housing Compliance Manager, Accounting Supervisor Corrective Action Plan: Quarterly reports were completed during the audit. We have setup calendar appointments and added this reporting to our compliance calendar. Anticipated Completion Date: May 31, 2023

View Audit 18756

Finding 20215 (2022-005)

Significant Deficiency 2022

Municipality of Salinas

PR

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking § 200.302

The Municipality will proceed to train the Section 8 program personnel so that they can record all the transactions through the system in order to maintain complete and accurate accounting record.

View Audit 19726

Finding 20213 (2022-002)

Material Weakness 2022

West Central Nebraska Joint Housing Authority

NE

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

Finding 2022-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the inte...

Finding 2022-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the internal control deficiencies noted. The Board had reviewed the issue and determined that there are no additional procedures which can be reasonably done to eliminate the deficiencies and accepts them.

View Audit 19649

Finding 20191 (2022-007)

Significant Deficiency 2022

Hartford Union High School District

WI

Procurement, Suspension & Debarment Reporting

District Response and Corrective Action Plan: With the transition of the entire business office, it was discovered that grant budgets were not submitted and claims were not filed. The current business office updated the grant budgets and submitted claims to the best of their ability with the informa...

District Response and Corrective Action Plan: With the transition of the entire business office, it was discovered that grant budgets were not submitted and claims were not filed. The current business office updated the grant budgets and submitted claims to the best of their ability with the information that they had. Grants will be maintained by the business manager, the curriculum director, and the student services director. Weekly meetings are in place to review grant budgets and submit the appropriate claims quarterly after purchases have been made.

View Audit 28366

Finding 20178 (2022-004)

Significant Deficiency 2022

Puerto Rico Public Housing Administration

PR

Subrecipient Monitoring Eligibility Reporting § 200.303

PRPHA has a provider with vast experience in this program and is currently serving other government authorities in the mainland that are entitled with this program. We have assured that they are following the regulations that are set forth by the Treasury Department. However, because of the shor...

PRPHA has a provider with vast experience in this program and is currently serving other government authorities in the mainland that are entitled with this program. We have assured that they are following the regulations that are set forth by the Treasury Department. However, because of the short period of time that we have had this program in Puerto Rico we have had to adapt the practices that have been adopted in the other agencies as the formal procedures as a start up implementation. We are establishing more procedures as the program evolves in the island. This is an on going action plan.

View Audit 28199

Finding 20172 (2022-001)

Significant Deficiency 2022

City of Adrian

MI

Reporting

CORRECTIVE ACTION PLAN 2 CFR ? 200.511(c) June 30, 2022 2022-001 -As an action plan for this item, the Finance Director will correct the report that has been filed and reconcile between the underlying support and what is being reported. 4-30-2023 Nathan Owen, Finance Director.

View Audit 27263

Finding 20166 (2022-002)

Significant Deficiency 2022

Farmworker Housing Development Corporation

OR

Reporting Significant Deficiency

2022-002 Finding ? Federal Award ? Significant Deficiency/Significant Noncompliance over attribute L-Reporting. US Department of Agriculture Rural Development 10.415 Context and Cause ? It was noted during the audit that reporting to USDA Rural Development (form 3560-10) was not done within prescrib...

2022-002 Finding ? Federal Award ? Significant Deficiency/Significant Noncompliance over attribute L-Reporting. US Department of Agriculture Rural Development 10.415 Context and Cause ? It was noted during the audit that reporting to USDA Rural Development (form 3560-10) was not done within prescribed timelines. The reporting is tasked with a department outside of fiscal staff, without access to the necessary financial information to complete the reporting. Recommendation ? In order for the Organization?s internal controls over the preparation of financial reporting, a calendar should be developed with a plan of action to complete the reports under dual control, with preparation by personnel with the means to access the necessary data, and review by someone familiar with the reporting required by USDA RD. Action Taken: FHDC will utilize a reporting calendar, monitored by more than one staff member. Staff charged with creating the report will have access to the necessary financial data. Staff charged with review will have the necessary familiarity with the required reports to perform the review.

View Audit 27067

Corrective Action Plans

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