Corrective Action Plans

Finding 3031 (2022-002)

None 2022

MA

Subrecipient Monitoring Reporting Program Income § 200.328

Condition: As of the June 30, 2022 reporting date, the City’s Project and Expenditure Reports overstated expenditures by $274,713 and overstated obligations by $14,045,059. Corrective Action Planned: ARPA Director reviews all expenditures for the quarter with City Auditor to reconcile cumulative ...

Condition: As of the June 30, 2022 reporting date, the City’s Project and Expenditure Reports overstated expenditures by $274,713 and overstated obligations by $14,045,059. Corrective Action Planned: ARPA Director reviews all expenditures for the quarter with City Auditor to reconcile cumulative expenditures and obligations for entry into portal. Anticipated Completion Date: October 31, 2023 Contact: Bridget Almon, Director of Financial Services Kara Humm, ARPA Director Sedryk Sousa, City Auditor

View Audit 4974

Finding 3019 (2022-001)

Significant Deficiency 2022

Monroe County Board of Education

GA

School Nutrition Programs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

FA 2022-001 Strengthen Controls over Special Reporting Compliance Requirement: Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assis...

FA 2022-001 Strengthen Controls over Special Reporting Compliance Requirement: Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 225GA324N1199; 225GA324N1199 Questioned Costs: None Identified Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over the monthly Claims for Reimbursement process. Corrective Action Plans: The School District has returned to collection Free and Reduce applications and recording the student meals accordingly. Estimated Completion Date: July 1, 2022 Contact Person: Chris Johnson, CGFM, Director of Financial Services Telephone: 478-994-2031 Email: chris.johnson@mcschools.org

View Audit 4890

Finding 3010 (2022-032)

Significant Deficiency 2022

Government of Guam

GU

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Findinq No.:2022-032 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Currently in Fiscal Year 2023, DPHSS and DOA have reviewed the CMS 64 reports prior to the subm...

Findinq No.:2022-032 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Currently in Fiscal Year 2023, DPHSS and DOA have reviewed the CMS 64 reports prior to the submission to the grantor.

View Audit 4883

Finding 3002 (2022-030)

Significant Deficiency 2022

Government of Guam

GU

Subrecipient Monitoring Reporting

Findinq No.: 2022-030 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency disagrees with the findings. CW is compliant with reporting requirements, however, unable to provide copies of report as...

Findinq No.: 2022-030 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency disagrees with the findings. CW is compliant with reporting requirements, however, unable to provide copies of report as requested due to lack of access. Requests have been made to the federal counterparts to obtain copies and will be provided. Moving forward agencies will also submit a copy to the Division of Accounts.

View Audit 4883

Finding 2988 (2022-020)

Material Weakness 2022

Government of Guam

GU

Subrecipient Monitoring Reporting

Findins No.: 2022-020 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel : Edward M. Birn, Director (DOA) The timing of required reporting by the US Treasury may not align with reported AS400 expenditures after reporting has been posted. There is no provision in ...

Findins No.: 2022-020 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel : Edward M. Birn, Director (DOA) The timing of required reporting by the US Treasury may not align with reported AS400 expenditures after reporting has been posted. There is no provision in quarterly ERA reportingfor adjustments of previously reported values. Moving forward all reporting will be reviewed and approved by the Federal and Compliance Section.

View Audit 4883

Finding 2985 (2022-017)

Material Weakness 2022

Government of Guam

GU

Subrecipient Monitoring Reporting

Findins No.:2022-017 Reporting Responding Agency:Department of Administration (DOA) Responsible personnel: Edward M. Birn, Director (DOA) The timing of required reporting by the US Treasury may not align with reported AS400 expenditures after reporting has been posted. There is no provision in qu...

Findins No.:2022-017 Reporting Responding Agency:Department of Administration (DOA) Responsible personnel: Edward M. Birn, Director (DOA) The timing of required reporting by the US Treasury may not align with reported AS400 expenditures after reporting has been posted. There is no provision in quarterly ERA reporting for adjustments of previously reported values. Moving forward all reporting will be reviewed and approved by the Federal and Compliance Section.

View Audit 4883

Finding 2970 (2022-010)

Material Weakness 2022

Government of Guam

GU

Special Tests & Provisions Reporting

Findinq No.: 2022-010 EBT Reconciliation Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) DPHSS agrees with the recommendation. The Bureau of Economic Security, Division of Public Welfare is currently providing a...

Findinq No.: 2022-010 EBT Reconciliation Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) DPHSS agrees with the recommendation. The Bureau of Economic Security, Division of Public Welfare is currently providing a copy of the daily reconciliation to the Department of Administration, Division of Accounts. This has been in effect since June 1 ,2022.

View Audit 4883

Finding 2969 (2022-009)

Significant Deficiency 2022

Government of Guam

GU

Reporting Subrecipient Monitoring

Findins No.: 2022-009 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings and recommendations. The Bureau of Economic Security, Division of Public Welfare has been grant...

Findins No.: 2022-009 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings and recommendations. The Bureau of Economic Security, Division of Public Welfare has been granted access to FNS -292 to ensure reports are submitted on time.

View Audit 4883

Finding 2942 (2022-001)

None 2022

Black Belt Community Foundation

AL

Reporting Equipment & Real Property Management

Management has implemented procedures where the bookkeeper prepares the reports and the Fiscal Officer reviews and approves the reports so that they’re filed prior to the required due dates.

View Audit 4811

Finding 2905 (2022-003)

None 2022

Community Research, Resource, Information, and Service for Seniors

IL

Reporting § 200.512

Accounting and Financial oversight has been transferred to The Carle Foundation (Carle) that acquired this entity in October 2022. All accounting and financial processes now have oversight by the Carle leadership team with specialized processes in place for various issues such as grant compliance, t...

Accounting and Financial oversight has been transferred to The Carle Foundation (Carle) that acquired this entity in October 2022. All accounting and financial processes now have oversight by the Carle leadership team with specialized processes in place for various issues such as grant compliance, taxes, payroll, and other reporting deadlines.

View Audit 4780

Finding 2751 (2022-005)

Material Weakness 2022

Launch Alaska

AK

Reporting Material Weakness § 200.512

Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Tracy Bye, CFO Corrective Action Plan: Replace CPA firm. Proposed Completion Date: The transition away from BDO (CPA) to Rulien (CPA) has already occurred.

View Audit 4754

Finding 2745 (2022-007)

Material Weakness 2022

Coal Valley Water District

IL

Material Weakness Reporting Matching / Level of Effort / Earmarking

The District Treasurer will immediately request that the engineer implement these recommendations.

View Audit 4730

Finding 2723 (2022-005)

Material Weakness 2022

City of Weed

CA

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.302

2022-005 Material Weakness and Material Noncompliance: Grant and Reporting Compliance View of Responsible Officials: The City agrees with the finding. Corrective Action Plan: The Finance Director will prepare and/or review all reimbursement requests before they are submitted to verify their accura...

2022-005 Material Weakness and Material Noncompliance: Grant and Reporting Compliance View of Responsible Officials: The City agrees with the finding. Corrective Action Plan: The Finance Director will prepare and/or review all reimbursement requests before they are submitted to verify their accuracy. At the time of the reimbursement request, the grant activity will be reconciled to the general ledger to eliminate either missed expenses or duplicate requests. Anticipated Completion Date: This is currently being implemented as of October 2023.

View Audit 4666 Questioned Costs: $1

Finding 2722 (2022-001)

None 2022

Homeless No More, Inc. 122-Hd085-Wdd-Np

CA

HUD Housing Programs Reporting

Department of Housing and Urban Development Homeless No More, Inc., HUD Project No. 122-HD085-WDD-NP, respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Suchan & Associates, An Accountancy Corporat...

Department of Housing and Urban Development Homeless No More, Inc., HUD Project No. 122-HD085-WDD-NP, respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Suchan & Associates, An Accountancy Corporation, 8588 Utica Ave. Suite 100, Rancho Cucamonga, California 91730. Audit Period: January 1, 2022 through December 31, 2022 The finding from the 2022 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. Section A of the Schedule, Summary of Audit Results does not include findings and is not addressed. FINDINGS-FINANCIAL STATEMENTS AUDIT None FINDINGS AND QUESTIONED COSTS-MAJOR FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2022-001 Section 811 (Capital Advance Loan), CFDA No. 14.181 Recommendation: The Project should fund the replacement reserves shortage as soon as possible and make the required monthly deposits in accordance with the regulatory agreement. Action Taken: Deposits to the replacement reserve account were brought up to date as of May 2023. Continued $750 monthly deposits will be made in accordance with the regulatory agreement. If you have any questions regarding the plan, please call Dan O’Brien, Chief Financial Officer (213) 251-3410. Sincerely, Dan O’Brien Chief Financial Officer

View Audit 4657

Finding 2674 (2022-001)

Material Weakness 2022

Stand Down Housing, Inc.

RI

Internal Control / Segregation of Duties Reporting

The Organization will develop procedures to allow for greater segregation of duties over financial reporting or establish mitigating controls concerned with review and oversight.

View Audit 4497

Finding 2669 (2022-001)

Material Weakness 2022

My Project USA

OH

Internal Control / Segregation of Duties Material Weakness Reporting

Inadequate Segregation of Responsibilities – My Project USA has experienced significant growth within the organization in recent years, primarily driven by the increasing demand from the communities we serve. We recognized that there was a lack of clear segregation of duties in managing cash receipt...

Inadequate Segregation of Responsibilities – My Project USA has experienced significant growth within the organization in recent years, primarily driven by the increasing demand from the communities we serve. We recognized that there was a lack of clear segregation of duties in managing cash receipts and disbursements and therefore we established a collaborative approach to ensure secure handling of cash. The policy mandates multiple individuals' involvement in managing and accounting for cash transactions, including petty cash, program receipts, and change funds, to prevent concentration of financial control, with procedures for digital logging, weekly deposits, regular audits, and training. This collaborative system was put into place as of March 2023 to enhance accountability and security.

View Audit 4488

Finding 2624 (2022-003)

Significant Deficiency 2022

Minford Gardens Housing Development Fund Company, INC

NY

Questioned Costs HUD Housing Programs Reporting

Finding Reference Number: 2022-3 Recommendation The Company should set up a separate bank account in the Company’s name for tenant security deposits. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for creating a separate bank account in...

Finding Reference Number: 2022-3 Recommendation The Company should set up a separate bank account in the Company’s name for tenant security deposits. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for creating a separate bank account in the Company’s name for tenant security deposits. Completion date or proposed completion date: April 2023 Action(s) taken or planned on the finding As of April 2023, management has set up a separate bank account in the Company’s name for tenant security deposits.

View Audit 4425 Questioned Costs: $1

Finding 2623 (2022-002)

Significant Deficiency 2022

Minford Gardens Housing Development Fund Company, INC

NY

Questioned Costs HUD Housing Programs Cash Management

Finding Reference Number: 2022-2 Recommendation The Company must deposit $53,053 into the residual receipts reserve. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for depositing surplus cash into the residual receipts reserve. Compl...

Finding Reference Number: 2022-2 Recommendation The Company must deposit $53,053 into the residual receipts reserve. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for depositing surplus cash into the residual receipts reserve. Completion date or proposed completion date: June 2023 Action(s) taken or planned on the finding As of June 2023, management has deposited $53,053 into the residual receipts reserve.

View Audit 4425 Questioned Costs: $1

Finding 2622 (2022-001)

Significant Deficiency 2022

Minford Gardens Housing Development Fund Company, INC

NY

HUD Housing Programs Reporting

Finding Reference Number: 2022-1 Recommendation We recommend that the electronic submissions be completed as soon as possible. Reporting views of responsible officials Auditee concurs with this finding. Completion date or proposed completion date: June 15, 2023 Action(s) taken or planned on th...

Finding Reference Number: 2022-1 Recommendation We recommend that the electronic submissions be completed as soon as possible. Reporting views of responsible officials Auditee concurs with this finding. Completion date or proposed completion date: June 15, 2023 Action(s) taken or planned on the finding Management will take steps to implement strong internal control to report financial data on time.

View Audit 4425

Finding 2617 (2022-003)

Significant Deficiency 2022

Herbert Brooks Housing Development Fund Company, INC

NY

Reporting

Finding Reference Number: 2022-3 Recommendation We recommend that owners support the continuing physical maintenance of the property. Reporting views of responsible officials Auditee concurs with this finding. Completion date or proposed completion date: July 19, 2023 Action(s) taken or planne...

Finding Reference Number: 2022-3 Recommendation We recommend that owners support the continuing physical maintenance of the property. Reporting views of responsible officials Auditee concurs with this finding. Completion date or proposed completion date: July 19, 2023 Action(s) taken or planned on the finding A physical inspection was conducted on July 19, 2023 and no immediate attention or remedy exigent health and safety deficiencies were identified.

View Audit 4423

Finding 2616 (2022-002)

Significant Deficiency 2022

Herbert Brooks Housing Development Fund Company, INC

NY

Questioned Costs HUD Housing Programs Reporting

Finding Reference Number: 2022-2 Recommendation The Company should set up a separate bank account in the Company’s name for tenant security deposits. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for creating a separate bank account in...

Finding Reference Number: 2022-2 Recommendation The Company should set up a separate bank account in the Company’s name for tenant security deposits. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for creating a separate bank account in the Company’s name for tenant security deposits. Completion date or proposed completion date: April 2023 Action(s) taken or planned on the finding As of April 2023, management has set up a separate bank account in the Company’s name for tenant security deposits.

View Audit 4423 Questioned Costs: $1

Finding 2615 (2022-001)

Significant Deficiency 2022

Herbert Brooks Housing Development Fund Company, INC

NY

HUD Housing Programs Reporting

Finding Reference Number: 2022-1 Recommendation We recommend that the electronic submissions be completed as soon as possible. Reporting views of responsible officials Auditee concurs with this finding. Completion date or proposed completion date: June 15, 2023 Action(s) taken or planned on th...

Finding Reference Number: 2022-1 Recommendation We recommend that the electronic submissions be completed as soon as possible. Reporting views of responsible officials Auditee concurs with this finding. Completion date or proposed completion date: June 15, 2023 Action(s) taken or planned on the finding Management will take steps to implement strong internal control to report financial data on time.

View Audit 4423

Finding 2611 (2022-002)

Significant Deficiency 2022

Municipality of San Lorenzo

PR

Reporting Significant Deficiency

We are working in implementing adequate internal control procedures in order to comply with the submission of all required information for the Single Audit for Fiscal Year 2023.

View Audit 4404

Finding 2576 (2022-003)

Significant Deficiency 2022

The Salvation Army Golden State Division

CA

Questioned Costs Subrecipient Monitoring Cash Management

REFERENCE # 2022-003 OTHER - BASIS OF ACCOUNTING – SIGNIFICANT DEFICIENCY- NONCOMPLIANCE Program Name/ALN Emergency Food and Shelter National Board Program (ALN # 97.024) Criteria: Basis of Accounting —Uniform Guidance states the basis of accounting used may be a special pu...

REFERENCE # 2022-003 OTHER - BASIS OF ACCOUNTING – SIGNIFICANT DEFICIENCY- NONCOMPLIANCE Program Name/ALN Emergency Food and Shelter National Board Program (ALN # 97.024) Criteria: Basis of Accounting —Uniform Guidance states the basis of accounting used may be a special purpose framework. However, it does state that the determination of when an award is expended must be based on when the activity related to the federal award occurs. Uniform Guidance also states for Grants, cost reimbursement contracts, cooperative agreements, and direct appropriation type of contracts, the federal expenditure or expense should be reported when the transaction occurs. Uniform Guidance further states, the auditee should also be able to reconcile amounts presented in the financial statements to related amounts in the schedule of expenditures of federal awards. Condition/Context: Division receive Emergency Food and Shelter National Board Program funds from the U.S. Department Homeland security/FEMA and various pass-through entities. Division report to the pass-through entity on an accrual basis. Division’s schedule of expenditures of federal awards is presented on the accrual basis of accounting. Of the Sixty (60) files selected for testing: • Five (5) prior year expenditures were included in Division’s current year schedule of expenditures of federal awards. Questioned Costs: Cannot be determined Recommendation: We recommend Division report program expenditures in the year expenditures were accrued. Corrective Action Plan: The Division will report program expenditures in the year expenditures were accrued. Step 1 Action Date: Ongoing Final Implementation Date:h 12/31/2023 Name and Phone # Of Person Responsible for Implementation: Jeanne Stromberg, Major, Divisional Finance Secretary (916) 563-3710

View Audit 4368 Questioned Costs: $1

Finding 2554 (2022-004)

Significant Deficiency 2022

Arc Community Services, INC

WI

Reporting

We concur with the recommendation. ARC has made significant enhancements to its accounting team in both experience and depth of knowledge and has implemented processes and procedures to support planning, performing and completing the audit on time effective January 1st, 2023.

View Audit 4353

Corrective Action Plans

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