Corrective Action Plans

Finding 3442 (2022-003)

None 2022

Bossier Office of Community Services, Inc.

LA

Reporting

The cause of SF-425 reports not being filed in a timely manner was that there was a change in the position of finance director and that onboarding for the new person had not been completed by the time the reports were due. The Head Start Regional Office provided training and technical assistance tha...

The cause of SF-425 reports not being filed in a timely manner was that there was a change in the position of finance director and that onboarding for the new person had not been completed by the time the reports were due. The Head Start Regional Office provided training and technical assistance that included instructions on the process for the annual filing of SF-425 reports. The agency developed a corrective action plan that include the Finance Director must provide the Executive Director with the SF-425 reports to review and sign for reverification of submission of the report.

View Audit 5404

Finding 3438 (2022-003)

Material Weakness 2022

Juneau County Housing Authority

WI

Reporting Internal Control / Segregation of Duties

2022-003 Material Audit Adjustment Corrective Action Planned: The material misstatements detected as a result of audit procedures were corrected by management. The Authority will review all adjusting entries posted and make all such necessary adjustments in the future. The Executive Director will co...

2022-003 Material Audit Adjustment Corrective Action Planned: The material misstatements detected as a result of audit procedures were corrected by management. The Authority will review all adjusting entries posted and make all such necessary adjustments in the future. The Executive Director will continue to monitor all financial activity and adjust account balances as needed throughout the year and at year-end to prevent misstatements from occurring. Completion Date: December 31, 2023

View Audit 5389

Finding 3434 (2022-001)

Significant Deficiency 2022

Juneau County Housing Authority

WI

Internal Control / Segregation of Duties Reporting

Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...

Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing

View Audit 5389

Finding 3431 (2022-002)

Significant Deficiency 2022

West Central Texas Council of Governments

TX

Subrecipient Monitoring Reporting

The Council has employed a CPA with extensive knowledge of grant management and accounting to reconcile and monitor grant awards and ensure proper financial reporting. The Council will reconcile grant receivables and ensure accurate grant accounting on an ongoing basis, particularly at fiscal year e...

The Council has employed a CPA with extensive knowledge of grant management and accounting to reconcile and monitor grant awards and ensure proper financial reporting. The Council will reconcile grant receivables and ensure accurate grant accounting on an ongoing basis, particularly at fiscal year end. As a result, the Council will be prepared to complete their single audit in a timely manner and in accordance with federal guidelines.

View Audit 5378

Finding 3427 (2022-002)

Significant Deficiency 2022

West Central Texas Regional Foundation

TX

Subrecipient Monitoring Reporting

The Foundation has employed a CPA with extensive knowledge of grant management and accounting to reconcile and monitor grant awards and ensure proper financial reporting. The Foundation will reconcile grant receivables and ensure accurate grant accounting on an ongoing basis, particularly at fiscal ...

The Foundation has employed a CPA with extensive knowledge of grant management and accounting to reconcile and monitor grant awards and ensure proper financial reporting. The Foundation will reconcile grant receivables and ensure accurate grant accounting on an ongoing basis, particularly at fiscal yearend. As a result, the Foundation will be prepared to complete their single audit in a timely manner and in accordance with federal guidelines.

View Audit 5376

Finding 3389 (2022-010)

Material Weakness 2022

City of Philadelphia

PA

Subrecipient Monitoring Reporting

Assistance Listing 93.268 Immunization Cooperative Agreements Assistance Listing 93.940 HIV Prevention Activities Health Department Based ...

Assistance Listing 93.268 Immunization Cooperative Agreements Assistance Listing 93.940 HIV Prevention Activities Health Department Based Views of the Responsible Officials and Corrective Action Plan: The Department of Public Health will strengthen procedures to ensure the accuracy and submission of FFATA reports. The Division of Disease Control (DDC) acknowledges the discrepancy within the submitted FFATA report for Immunization Cooperative Agreements Grant Program (ALN 93.268). DDC will implement appropriate review and preparation for all FFATA reporting by querying the necessary systems to gather and identify all pertinent information regarding contracts and amounts. The Division of HIV Health’s FFATA reports were late due to employee turnover and attempts to obtain information from providers. The Division of HIV Health is researching the fact that expenditure information for the FFATA reports included only six month of awards and not the full twelve months, as well as the fact that a subaward was not included in the source document used in preparation of the FFATA report. Contact Person(s): Ryan Taylor, Chief Operating Officer and Deputy Commissioner, Philadelphia Department of Public Health, 215-686-5207 Kathleen Brady, Director/ Medical Director, Division of HIV Health, Philadelphia Department of Public Health, 215-685-4778

View Audit 5296

Finding 3387 (2022-014)

None 2022

City of Philadelphia

PA

Questioned Costs Subrecipient Monitoring Reporting

Assistance Listing 21.023 Emergency Rental Assistance Program (ERAP) ...

Assistance Listing 21.023 Emergency Rental Assistance Program (ERAP) Views of the Responsible Officials and Corrective Action Plan: We disagree with the finding regarding spending reported to the Commonwealth of Pennsylvania. Prior to April 2022, reporting to the state was generated from a reporting dashboard within the Quickbase database. Internal controls checking these reports against raw data revealed an issue with the programming of the dashboard, and beginning in April 2022, reports were generated using raw data downloaded from the portal. Once this issue was detected and resolved, PHDC and the City sent updated and corrected reporting to the Commonwealth, along with a statement detailing our shift in methodology. This shift, and the corrected reports, were accepted by the Commonwealth, as shown in the email chains that were provided to the Controller’s Office. The data underlying the original ERA1 and ERA2 January 2022 reports cited in the finding cannot be recreated since the errors have now been permanently corrected. Auditor’s Comments on Agency’s Response: Regarding the corrected reports provided via email chains with the Commonwealth to our office, we have the following comment: Only one email chain provided had an attached “updated historical check” for ERAP1, submitted to the Commonwealth in July 2022. The historical check included a line item for the month in question, January 2022, but was still reporting the amounts of $173,807 and $22,042 for the Administrative Paid categories (See Table 6). These amounts remain unsubstantiated per our audit testing. Additionally, no corrected reports or updated historical checks were provided via these email chains to address the discrepancies noted for ERAP2 (See Table 7). Contact Person: Dan Gasiewski, Chief Grants Compliance Officer, Grants Office, Office of the Director of Finance

View Audit 5296 Questioned Costs: $1

Finding 3291 (2022-005)

Significant Deficiency 2022

Mary's Center for Maternal and Child Care, Inc.

DC

Allowable Costs / Cost Principles Reporting § 200.301

Views of Responsible Officials: Mary's Center is currently formalizing the existing checklist of all Programmatic Reports required for each of our Federal Grants. This checklist is being reviewed and updated by our Director of Grants. In addition, there is now a bi-weekly meeting in place between th...

Views of Responsible Officials: Mary's Center is currently formalizing the existing checklist of all Programmatic Reports required for each of our Federal Grants. This checklist is being reviewed and updated by our Director of Grants. In addition, there is now a bi-weekly meeting in place between the Programmatic and Finance teams to address any changes or updates to grants. Lastly, a Grants liaison was recently employed at Mary's Center. This person will act as the conduit between our Programmatic and Finance teams and help maintain this checklist on a going forward basis.

View Audit 5266

Finding 3226 (2022-009)

Material Weakness 2022

Mary's Center for Maternal and Child Care, Inc.

DC

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.512

Views of Responsible Officials: As detailed in our Policy and Procedure document Mary's Center has developed a detailed pre-audit process to ensure our formal-year end closing occurs with no issues. In preparation for our annual audit, all accounts will be reconciled prior to the beginning of the au...

Views of Responsible Officials: As detailed in our Policy and Procedure document Mary's Center has developed a detailed pre-audit process to ensure our formal-year end closing occurs with no issues. In preparation for our annual audit, all accounts will be reconciled prior to the beginning of the audit period using a detailed workflow. The workflow includes a formalized checklist and workplan with the following tasks that need to be completed:  Patient Receivable Schedule Reconciliation  Patient Revenue Reconciliation  Asset and Liability Accounts Reconciliation Views of Responsible Officials (continued): Pre-Audit reconciliation efforts and adherence to the workflow will be co-led by the Assistant Controller, Director of Grants, and Director of Revenue Initiatives and reviewed by multiple levels of leadership. In addition, to combat the growth of our organization and additional regulations we have implemented or are in the process of implementing the following activities at Mary's Center:  Employed an experienced Grant director to oversee the grant department and optimize productivity and quality;  Actively enlisting the services of an experienced Finance Consultant to perform an assessment of the entire Finance department including current process and staffing needs;  Invested in technologies such as Sage Intacct ERP (industry leader) to replace manual processes;  Budgeted for additional Finance staffing in our upcoming annual budget to combat current capacity issues. Collectively, these processes and staffing updates will ensure Data Collection Forms are submitted timely going forward.

View Audit 5266

Finding 3222 (2022-004)

Material Weakness 2022

Mary's Center for Maternal and Child Care, Inc.

DC

Reporting Internal Control / Segregation of Duties § 200.302

Views of Responsible Officials: Mary's Center Finance team has revised our Financial Policies and Procedures Manual to further outline our standard operating procedures (SOPs) and created additional supporting documentation that details SOPs for current processes/procedures. We have also defined in ...

Views of Responsible Officials: Mary's Center Finance team has revised our Financial Policies and Procedures Manual to further outline our standard operating procedures (SOPs) and created additional supporting documentation that details SOPs for current processes/procedures. We have also defined in this supporting documentation contingency plans to combat the lack of knowledge transfer that can occur with unexpected staff attrition. Lastly, our Director of Grants has begun reconciling our SEFA report monthly to ensure we are accurate in our reporting and can proactively address any issues.

View Audit 5266

Finding 3213 (2022-002)

Material Weakness 2022

Partners in Prevention Education

WA

Reporting Internal Control / Segregation of Duties § 200.512

Internal Control over Timely Filing of Data Collection Form PiPE will work with accounting consultants and audit contractors to file required financial reports in a timely manner, and will work internally with programs for narrative reports to be filed timely.

View Audit 5229

Finding 3185 (2022-004)

Significant Deficiency 2022

Greenfields Irrigation District

MT

Reporting

Planned Corrective Action: The Planned Corrective Action is to instruct future GID Grant Managers the importance of quality control and review of reporting prior to submitting either for reimbursement or simply project reporting requirements during period project performance and project finance repo...

Planned Corrective Action: The Planned Corrective Action is to instruct future GID Grant Managers the importance of quality control and review of reporting prior to submitting either for reimbursement or simply project reporting requirements during period project performance and project finance reports. Mistakes, when discovered, can be corrected by amending the submitted report or on a subsequently scheduled report. Name of Contact Person: Erling A. Juel, District Manager, will be responsible for implementing this corrective action by working with the District’s grant managers to properly implement the corrective action for on-going and current grants. Anticipated completion date: The Corrective Action will be implemented immediately and applied to the administration of on-going Federal grants.

View Audit 5206

Finding 3183 (2022-002)

Significant Deficiency 2022

Greenfields Irrigation District

MT

Matching / Level of Effort / Earmarking Reporting Equipment & Real Property Management

Planned Corrective Action: The Planned Corrective Action is to instruct GID Grant Managers the critical need to and importance of properly documenting the use of GID resources as it applies to the recipient’s in-kind match contribution. The Grant Manager must coordinate with Project Superintendent o...

Planned Corrective Action: The Planned Corrective Action is to instruct GID Grant Managers the critical need to and importance of properly documenting the use of GID resources as it applies to the recipient’s in-kind match contribution. The Grant Manager must coordinate with Project Superintendent on a weekly basis to summarize the GID labor, GID equipment, and GID materials utilized on the grant specific project. Rates applied are those proposed and accepted during negotiation of the governing Grant Agreement. If an item not previously addressed in the Grant Agreement is utilized on the Project and its use is to be claimed, the rate to apply should correspond to the GID’s current rate sheet in effect. Name of Contact Person: Erling A. Juel, District Manager, will be responsible for implementing this corrective action by working with the District’s grant managers to properly implement the corrective action for on-going and current grants. Anticipated completion date: The Corrective Action will be implemented immediately and applied to the administration of on-going Federal grants.

View Audit 5206

Finding 3149 (2022-002)

Significant Deficiency 2022

Garrett County, Maryland Community Action Committee, Inc.

MD

Reporting Matching / Level of Effort / Earmarking

GCCAC will have reports looked at more closely by the VP of Finance before they are submitted.

View Audit 5139

Finding 3145 (2022-003)

Material Weakness 2022

Aids Outreach Center

TX

Questioned Costs Reporting Internal Control / Segregation of Duties

The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was bro...

The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was brought onboard to develop and strengthen the financial function for AIDS Outreach Center Inc., The presence of the new Director has greatly improved the financial processes, and internal controls. However the Director of Finance, has not had adequate time to fully implement the corrective action plan as the prior audit was completed in September 2022. For YE 2023 AIDS Outreach Center Inc, will have had the time to fully implement controls to ensure all timesheets are completed and signed by a supervisor before reimbursement requests for the period are initiated. Program supervisor timesheets should be signed by a member of upper management.

View Audit 5138 Questioned Costs: $1

Finding 3144 (2022-002)

Material Weakness 2022

Aids Outreach Center

TX

Questioned Costs Reporting Internal Control / Segregation of Duties

The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was bro...

The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was brought onboard to develop and strengthen the financial function for AIDS Outreach Center Inc., The presence of the new Director has greatly improved the financial processes, and internal controls. However the Director of Finance, has not had adequate time to fully implement the corrective action plan as the prior audit was completed in September 2022. For YE 2023 AIDS Outreach Center Inc., will have had the time to fully implement controls to ensure that RFRs are reviewed in detail to ensure personnel expenses are supported by timesheets.

View Audit 5138 Questioned Costs: $1

Finding 3143 (2022-001)

Significant Deficiency 2022

Aids Outreach Center

TX

Allowable Costs / Cost Principles Cash Management Reporting

The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was bro...

The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was brought onboard to develop and strengthen the financial function for AIDS Outreach Center Inc., The presence of the new Director has greatly improved the financial processes, and internal controls. However the Director of Finance, has not had adequate time to fully implement the corrective action plan as the prior audit was completed in September 2022. For YE 2023 AIDS Outreach Center Inc., will have had the time to fully implement controls over the grant RFR process to avoid the risk of noncompliance related to proper recordkeeping for reporting documentation.

View Audit 5138

Finding 3124 (2022-002)

Material Weakness 2022

City of Claremont, New Hampshire

NH

Reporting

Description of Finding: The City received a significant amount of grant funding during the year ending June 30, 2022, including federal funds that were received in advance. Material audit adjustments were required to increase grant receivables, record an advance from grantors, and increase grant re...

Description of Finding: The City received a significant amount of grant funding during the year ending June 30, 2022, including federal funds that were received in advance. Material audit adjustments were required to increase grant receivables, record an advance from grantors, and increase grant revenue. The grant activity was primarily recorded on the cash basis in the general ledger, which is not consistent with generally accepted accounting principles. Statement of Concurrence or Nonconcurrence: Concurrence Planned Correction Action: A new Finance Director was hired during April 2023 to replace the outgoing employee. A consultant has been retained to assist the finance director in reconciling the balances in the general ledger. The Finance Director has met with Department Heads and the Treasurer to review grants. We are balancing the current grants the best we can with the information provided. Starting with new grants and projects we are assigning project # to isolate information for balancing purposes. We are also creating account receivable invoices when requesting grant reimbursement to track funds being received. We are setting up a schedule for grant review quarterly. We will be preparing a grant policy for the council to review and adopt in the coming months. Anticipated Completion Date: 06/30/2024

View Audit 5067

Finding 3115 (2022-003)

None 2022

City of Sweetwater, Florida

FL

Reporting Equipment & Real Property Management § 200.328

The Grants Administrator and the Finance Department will work closely to compare all expenditures incurred by quarter to the expenditures as reported to the grantor in the quarterly reports. The Grants Administrator will contact the grantor to determine if any corrections are requested for any repo...

The Grants Administrator and the Finance Department will work closely to compare all expenditures incurred by quarter to the expenditures as reported to the grantor in the quarterly reports. The Grants Administrator will contact the grantor to determine if any corrections are requested for any reports previously submitted to address the timing and presentation issues of expenditures as incurred versus as reported. Going forward, the Grants Administrator will be more involved in communicating with the Finance Department, at a minimum on a monthly basis, as related to the reporting of expenditures that are being funded by federal, state, and local awards.

View Audit 5032

Finding 3114 (2022-002)

Significant Deficiency 2022

City of Sweetwater, Florida

FL

Reporting Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.1 § 200.303

The Deputy Finance Director and the Finance Department identified the transactions as potentially being incorrectly recorded; however, it was not identified timely and/or officially addressed, and was not detected by the Grants Administrator as being recorded in the incorrect period. At the moment ...

The Deputy Finance Director and the Finance Department identified the transactions as potentially being incorrectly recorded; however, it was not identified timely and/or officially addressed, and was not detected by the Grants Administrator as being recorded in the incorrect period. At the moment the trial balances and year-end closing procedures were being completed, the City was operating without a Finance Director. The Deputy Finance Director and Finance Department were working diligently to review the accounting and handle various tasks, but were not able to timely address the issue with the specific transactions mentioned above. During June 2023, the City hired a Finance Director which will allow the Deputy Finance Director and staff to improve year-end closing procedures and will provide additional support to the Finance Department to ensure controls in place over financial reporting are sufficient. The Grants Administrator will be more involved in communicating with the Finance Department, at a minimum on a monthly basis, as related to reporting of expenditures that are being funded by federal, state, and local awards.

View Audit 5032

Finding 3044 (2022-005)

Material Weakness 2022

El Paso Las Puertas Abiertas, Inc.

TX

HUD Housing Programs Reporting

Finding 2022-5 - Reporting: In accordance with the Department of Housing and Urban Development Chapter 3 Audit Guidance, the regulatory agreement related to the Project requires that the project submit an annual operating budget 30 days before the beginning of each fiscal year Managements View: Mana...

Finding 2022-5 - Reporting: In accordance with the Department of Housing and Urban Development Chapter 3 Audit Guidance, the regulatory agreement related to the Project requires that the project submit an annual operating budget 30 days before the beginning of each fiscal year Managements View: Management acknowledges finding was an internal facing situation. Management also finding responsibility of correctly and efficientlly submitting financial statements to HUD by required deadline. Proposed Corrective Action: Management will be proactive in establishing policies to further enhance financial closing processes to ensure reporting requirements are met. Anticipated Correction Date: Correction has been implemented.

View Audit 4999

Finding 3043 (2022-004)

Material Weakness 2022

El Paso Las Puertas Abiertas, Inc.

TX

Reporting HUD Housing Programs

Finding 2022-004 - Compliance Requirement - Reporting: Project to submit audited financial statements with 9 months after year end of each fiscal year. Management's View: Management acknowledges this finding and simultaneously underscores this was an internal facing situation. Acknowledgement of res...

Finding 2022-004 - Compliance Requirement - Reporting: Project to submit audited financial statements with 9 months after year end of each fiscal year. Management's View: Management acknowledges this finding and simultaneously underscores this was an internal facing situation. Acknowledgement of responsibility for having the reporting package and date submitted by dates set by reporting requirements Proposed Corrective Action: - Increase Communication with Accountant Anticipated Correction Date: Correction has been implemented

View Audit 4999

Finding 3042 (2022-003)

Material Weakness 2022

El Paso Las Puertas Abiertas, Inc.

TX

Reporting Internal Control / Segregation of Duties § 200.512

Finding 2022-003 - Compliance Requirement: REPORT - Submitting audit report package and data collection to Federal Audit Clearinghouse (FAC) no later than 30 days after date of audited financial statements Management's View: Management acknowledges responsibility in reporting all data collection dat...

Finding 2022-003 - Compliance Requirement: REPORT - Submitting audit report package and data collection to Federal Audit Clearinghouse (FAC) no later than 30 days after date of audited financial statements Management's View: Management acknowledges responsibility in reporting all data collection dates set by reporting requirements. Proposed Corrective Action: - Management to communicate with outside accountant (Tony Labrado) to ensure audit is run on a timely basis Anticipated Correction Date: Management has begun communication with accountant for better handling of information.

View Audit 4999

Finding 3039 (2022-002)

Material Weakness 2022

St. Ansgar Community School District

IA

Internal Control / Segregation of Duties Reporting

The District is always looking for ways to improve our internal controls and are willing to make any changes utilizing our current staff within the District as hiring additional staff at this time is not financially feasible.

View Audit 4992

Finding 3034 (2022-005)

Significant Deficiency 2022

Lodge Grass School District No. 27 & 2

MT

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

Finding 2022-005 – Reporting (Compliance; Internal Control Over Compliance) Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. Recommendation: We recommend the School District become familiar with reportin...

Finding 2022-005 – Reporting (Compliance; Internal Control Over Compliance) Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: The District was notified late by their audit firm that they would no longer be providing audit services. The District hired a replacement firm but was unable to complete the audit in accordance with the Clearinghouse guidelines. The District is retaining the current audit firm with anticipation of the report for the 2022-23 fiscal year being issued and filed on a timely basis.

View Audit 4984

Corrective Action Plans

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