Corrective Action Plans

Finding 11948 (2022-002)

Material Weakness 2022

NV

Reporting Internal Control / Segregation of Duties

HFP Views of Responsible Oﬃcials - Management has since created a standard operating procedure that requires program personnel to properly complete and document quality control reviews over client ﬁles. Hope for Prisoners performs client ﬁle quality control reviews through a peer-to-peer review proc...

HFP Views of Responsible Oﬃcials - Management has since created a standard operating procedure that requires program personnel to properly complete and document quality control reviews over client ﬁles. Hope for Prisoners performs client ﬁle quality control reviews through a peer-to-peer review process performed by career coaches as well as through a review by the Organization’s Program Support Specialist. The Program Support Specialist’s main job function is the performance of quality control reviews of all client ﬁles. Both of these reviews ensure that quality control checklists are being properly completed and maintained in all client ﬁles.

View Audit 15910

Finding 11890 (2022-002)

None 2022

U.s. Foundation of the University of the Valley of Guatemala

NJ

Subrecipient Monitoring Reporting

Corrective Action Plan: The U.S. Foundation of the University of the Valley of Guatemala (the Organization) filed formal subaward agreements with the U.S. Agency for International Development Foreign Assistance to American Schools and Hospitals Abroad (ASHA) program via email to the Agreement Office...

Corrective Action Plan: The U.S. Foundation of the University of the Valley of Guatemala (the Organization) filed formal subaward agreements with the U.S. Agency for International Development Foreign Assistance to American Schools and Hospitals Abroad (ASHA) program via email to the Agreement Officer's Representative for the Organization, Raymond Jennings (Program and Award Management Team at ASHA) for the AID-ASHA-A-17-00009, 72AHSA19GR00010, and 72ASHA20GR00012 awards. Upon approval of the subaward agreements by ASHA, the Organization reported the subaward in accordance with the requirements of the FFATA by submitting the required information through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) website. The Foundation acknowledges that this reporting was not done in a timely manner and we have revised our policies to ensure that future subawards are reported in a timely manner. In addition, the amount of the 72ASHA19GR00010 subaward was incorrectly reported as $900,000 when it should be reported as $1,100,000. This error will be corrected by the "Expected Completion Date" as noted. Expected Completion Date: June 30, 2023.

View Audit 15784

Finding 11851 (2022-001)

Significant Deficiency 2022

Grady Memorial Hospital Corporation

GA

Reporting Allowable Costs / Cost Principles § 200.502 § 200.510

Grady’s corrective action plan: 1. Going forward, Grady will have a formal agenda to discuss and approve the SEFA prior to submission. 2. The SEFA will be reviewed, approved and attested by the Grady’s VP Of Fiscal Services and the Executive Director of Internal Audit. 3. Differences above establish...

Grady’s corrective action plan: 1. Going forward, Grady will have a formal agenda to discuss and approve the SEFA prior to submission. 2. The SEFA will be reviewed, approved and attested by the Grady’s VP Of Fiscal Services and the Executive Director of Internal Audit. 3. Differences above established thresholds will be reviewed and addressed

View Audit 15702

Finding 11819 (2022-001)

Significant Deficiency 2022

Neighborhood Healthsource

MN

Reporting Significant Deficiency

Response: Completing the 2022 audit on a timely basis was compromised by the COVID pandemic and its effect on staffing that delayed the 2021 audit which then impacted the timing of completing the 2022 audit. This will not impact our ability to complete the 2023 audit timely. Responsible Party: Curt...

Response: Completing the 2022 audit on a timely basis was compromised by the COVID pandemic and its effect on staffing that delayed the 2021 audit which then impacted the timing of completing the 2022 audit. This will not impact our ability to complete the 2023 audit timely. Responsible Party: Curt Engels, Finance Director Estimated Completion: On-going

View Audit 15656

Finding 11771 (2022-004)

Significant Deficiency 2022

Family First Health Corporation

PA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Audit Finding Reference: 2022-004 Planned Corrective Action: Procedures will be put in place to review accuracy of reporting prior to submission. Completion Date: 3/31/2024 Accounting Name of Contact Person: Jenny Englerth, President/CEO; Brent Doores, CFO

View Audit 15598

Finding 11736 (2022-004)

Material Weakness 2022

Centro De Servicio A La Juventud, Inc.

PR

Reporting Subrecipient Monitoring

Statement of Condition: The Center did not submit timely Federal Financial Report (FFR). Correction Action Planned for 2022-004 We established accounting procedures to verify the different fiscal compliance, including but not limited to the FFR, Sf-425, etc. to comply in timely matter Programs Comp...

Statement of Condition: The Center did not submit timely Federal Financial Report (FFR). Correction Action Planned for 2022-004 We established accounting procedures to verify the different fiscal compliance, including but not limited to the FFR, Sf-425, etc. to comply in timely matter Programs Compliances. Responsable Person: Jean Carlos García Rosa Anticipated Completion Date On or before the end of fiscal year 2022-2023

View Audit 15533

Finding 11733 (2022-003)

Material Weakness 2022

Centro De Servicio A La Juventud, Inc.

PR

Material Weakness Reporting Internal Control / Segregation of Duties

Statement of Condition: Form 990 is an annual information return required to be filed with the IRS by most organizations exempt from income tax under section 501(c)(3). The form must be completed by all filing organizations and requires reporting on the organization’s exempt and other activities, fi...

Statement of Condition: Form 990 is an annual information return required to be filed with the IRS by most organizations exempt from income tax under section 501(c)(3). The form must be completed by all filing organizations and requires reporting on the organization’s exempt and other activities, finances, governance, compliance with certain federal tax filing and requirements, and compensation paid to certain persons. Correction Action Planned for 2022-003 The internal accounting control was revised to prepare consolidated financial statements to prepare and submit the Form 990 on time on time. As of Today, CSJ filed all the Form 990 due. Responsable Person: Jean Carlos García Rosa Anticipated Completion Date On or before the end of fiscal year 2022-2023

View Audit 15533

Finding 11730 (2022-002)

Material Weakness 2022

Centro De Servicio A La Juventud, Inc.

PR

Material Weakness Reporting

Statement of Condition: Financial report and programs financial information were not available on time to prepare the Single Audit Reporting Package. Correction Action Planned for 2022-002 The internal accounting control was revised to prepare consolidated Trial Balance on time to submit the Single...

Statement of Condition: Financial report and programs financial information were not available on time to prepare the Single Audit Reporting Package. Correction Action Planned for 2022-002 The internal accounting control was revised to prepare consolidated Trial Balance on time to submit the Single Audit Report Package on time. Responsable Person: Jean Carlos García Rosa Anticipated Completion Date On or before the end of fiscal year 2022-2023

View Audit 15533

Finding 11722 (2022-004)

Significant Deficiency 2022

Harrison County

OH

Eligibility Reporting

Processes are being implemented.

View Audit 15529

Finding 11520 (2022-001)

Significant Deficiency 2022

La Jolla Music Society

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Corrective Action Plan for La Jolla Music Society Audit Finding 2022-001 Finding No. 2022-001 – LJMS did not have policies in place to ensure the single audit was submitted timely (See Corrective Action Plan for La Jolla Music Society) Criteria – 45 CFR 75.501 requires a non-Federal entity that expe...

Corrective Action Plan for La Jolla Music Society Audit Finding 2022-001 Finding No. 2022-001 – LJMS did not have policies in place to ensure the single audit was submitted timely (See Corrective Action Plan for La Jolla Music Society) Criteria – 45 CFR 75.501 requires a non-Federal entity that expends $750,000 or more during the non_x0002_Federal entity’s fiscal year in Federal awards must have a single or program-specific audit conducted for that year. Audits must be completed and submitted within 30 days after receipt of the auditor’s report, or 9 months after the end of the audit period, whichever is earlier. Condition/Context – LJMS did not submit a single audit in a timely manner to be in compliance with the audit requirement under 45 CFR 75.501. LJMS did not meet its reporting deadline. Cause – LJMS was unable to meet the deadline due to certain delays in becoming aware of the compliance requirement. Effect – Audit was not performed and submitted in a timely manner. LJMS has not met the reporting requirements under 45 CFR 75.501. Recommendation – We recommend that LJMS obtain a single audit for each year that it meets the audit requirement of 45 CFR 75.501. Corrective Action Plan- LJMS will identify grants with federal funding and evaluate whether or not a single audit is required. When an audit is required they will plan to complete the audit within the deadline. The September 30, 2022 audit and Data Collection Form will be filed within 30 days of issuance of the report. Contact Person: Karin Burns, Director of Finance Anticipated Completion: February 28, 2024

View Audit 15360

Finding 11474 (2022-013)

Significant Deficiency 2022

St. Vincent De Paul Village, Inc.

CA

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring § 200.406

Corrective Action: Management will enhance existing procedures within the Grant Accounting process for Request for Reimbursement, aiming to identify controls to ensure credits appropriately reduce the requested funds or that any additional funds are promptly returned in compliance with 2 CFR §200.40...

Corrective Action: Management will enhance existing procedures within the Grant Accounting process for Request for Reimbursement, aiming to identify controls to ensure credits appropriately reduce the requested funds or that any additional funds are promptly returned in compliance with 2 CFR §200.406. Additionally, the Grant Accounting team will conduct extra training sessions for accounting staff and accounts payable personnel to enhance their proficiency in recognizing refunds and credits associated with grant expenses. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: January 2024

View Audit 15308

Finding 11447 (2022-011)

Significant Deficiency 2022

St. Vincent De Paul Village, Inc.

CA

Subrecipient Monitoring Reporting § 200.512

Corrective Action: Management has experienced turnover in recent years which has made internal deadline unachievable. Management has hired and will continue to hire accounting staff for resiliency so accounting operations continue to meet deadlines. Additionally, Accounting is working closely with i...

Corrective Action: Management has experienced turnover in recent years which has made internal deadline unachievable. Management has hired and will continue to hire accounting staff for resiliency so accounting operations continue to meet deadlines. Additionally, Accounting is working closely with its auditors for mapping out a 2023 audit timeline to ensure audits are finalized and issued prior to the Federal Audit Clearinghouse (FAC) deadline. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: January 2024

View Audit 15308

Finding 11431 (2022-009)

Significant Deficiency 2022

St. Vincent De Paul Village, Inc.

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303 § 200.430

Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, ma...

Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, management plans to collaborate with its Payroll Service Provider to capitalize on software upgrades, aiming to enhance the accuracy of Time & Allocation to grants and reduce errors by designing straight-through-process improvements. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: April 2024

View Audit 15308

Finding 11336 (2022-004)

None 2022

City of Bedford

KY

Reporting § 200.512

The audit report on the financial statements for the year ended June 30, 2022, was issued November 27, 2023. The Data Collection form and reporting package will be submitted within 30 days thereafter.

View Audit 15187

Finding 11286 (2022-001)

Significant Deficiency 2022

Bebashi - Transition to Hope

PA

Reporting

To whom it may concern: Regarding the late filing of the single audit report with the federal awarding agency, the books were closed in a timelier manner and the audit field work has started in order for the audit to be completed and filed in a timely manner for 6/30/2023. We have established proced...

To whom it may concern: Regarding the late filing of the single audit report with the federal awarding agency, the books were closed in a timelier manner and the audit field work has started in order for the audit to be completed and filed in a timely manner for 6/30/2023. We have established procedures and controls to ensure all required reports are filed timely. I will be in charge and overseeing the process. Wil Torres Director of Finance

View Audit 15104

Finding 11261 (2022-004)

Material Weakness 2022

Pittsfield Housing Authority

RI

HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring

2022-004 –Noncompliance Reporting – ALN#14.871 – Housing Voucher Cluster and ALN#14.850 – Public & Indian Housing The audit services procurement was a multiyear contract. The auditor for the 2023 audit is already in place and PHA will submit the 2023 audit timely. Planned Implementation Date of Corr...

2022-004 –Noncompliance Reporting – ALN#14.871 – Housing Voucher Cluster and ALN#14.850 – Public & Indian Housing The audit services procurement was a multiyear contract. The auditor for the 2023 audit is already in place and PHA will submit the 2023 audit timely. Planned Implementation Date of Corrective Action Reminders to Staff regarding appropriate verification of all income: Completed Updates to Section 8 Administrative Plan and ACOP: 12/31/23 Retraining of staff, checklists and QC audit procedures: 6/30/24 Person(s) Responsible for Corrective Actions: Paul Dettman, PHA Consultant Tracy Pero, Section 8 Staff Leased Housing Program Manager Senior Public Housing Manager

View Audit 15062

Finding 11257 (2022-002)

Significant Deficiency 2022

Bd Performing Arts

CA

Subrecipient Monitoring Eligibility Reporting

Corrective Action Plan: Management concurs with the finding and a reconciliation of costs charged to the SVOG award was provided to the auditors after requested. Management will implement procedures to ensure that a timely reconciliation of costs is maintained for costs charged to any future Federal...

Corrective Action Plan: Management concurs with the finding and a reconciliation of costs charged to the SVOG award was provided to the auditors after requested. Management will implement procedures to ensure that a timely reconciliation of costs is maintained for costs charged to any future Federal awards. Name of Responsible Person: Mike Stone, COO Anticipated Completion Date: January 31, 2024

View Audit 15051

Finding 11253 (2022-003)

None 2022

Telamon Corporation

NC

Reporting

Identifying Number: 2022-003 - Late Audit Reporting Finding: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. The Organization did not complete...

Identifying Number: 2022-003 - Late Audit Reporting Finding: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. The Organization did not complete and submit their audit for the year ended September 30, 2022 to the federal clearinghouse until January 2024. Corrective Actions Taken or Planned: Poor accounting systems require intense manual processing and prevent timely completion of year and audit required items. Due to the timing of the engagement the 2022 audit was started late, repeated changes in information submitted and tight audit personnel availability combined to further delay the audit. Our new accounting system and the second year with our current auditor will break this cycle. Fiscal year 2023’s audit will be conducted with an audit schedule planned to include starting earlier and to include pre-year-end close audit work in future years. Responsible Official: Michael Vazquez, CFO. Actual or Anticipated Completion Date: Fiscal year 2023 audit is expected to be completed by June 30, 2024.

View Audit 15042

Finding 11226 (2022-002)

Significant Deficiency 2022

Adults and Youth United Development Association. INC

TX

Reporting § 200.512

Objective:

View Audit 15012

Finding 11226 (2022-002)

Significant Deficiency 2022

Adults and Youth United Development Association. INC

TX

Reporting § 200.512

To enhance the organization’s financial reporting process and ensure compliance with federal regulations by implementing robust procedures, improving internal controls, and fostering a

View Audit 15012

Finding 11226 (2022-002)

Significant Deficiency 2022

Adults and Youth United Development Association. INC

TX

Reporting § 200.512

culture of timely submission, thereby preventing any recurrence of late filling, and addressing the findings outlined in Reference Number 2021-001 and 2022-002 Section III

View Audit 15012

Finding 11226 (2022-002)

Significant Deficiency 2022

Adults and Youth United Development Association. INC

TX

Reporting § 200.512

1. Root Cause Analysis:

View Audit 15012

Finding 11226 (2022-002)

Significant Deficiency 2022

Adults and Youth United Development Association. INC

TX