Corrective Action Plans

Finding 2723 (2022-005)

Material Weakness 2022

City of Weed

CA

Allowable Costs / Cost Principles Questioned Costs 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

Questioned Costs 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

HUD Housing Programs Questioned Costs 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

HUD Housing Programs Questioned Costs 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

Questioned Costs 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

Questioned Costs 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

HUD Housing Programs Questioned Costs 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

Questioned Costs 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

Questioned Costs 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

Finding 2479 (2022-002)

Significant Deficiency 2022

Community Action Program Committee, Inc.

FL

Reporting

The Committee’s new CFO has brought the accounting records up-to-date as of August 2023 and reporting submissions are now being filed in a timely manner.

View Audit 4237

Finding 2478 (2022-001)

Significant Deficiency 2022

Community Action Program Committee, Inc.

FL

Allowable Costs / Cost Principles Reporting

Effective June 2022, the Committee contracted with a new outsourced CFO and he has established a reporting and submission calendar which includes our indirect cost plan.

View Audit 4237

Finding 2385 (2022-001)

Material Weakness 2022

Allen County

OH

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.202 § 200.208 § 200.301 § 200.328

Regional Planning Commission (RPC) has hired a new Executive Director effective March, 2023. RPC also hired a new Finance Director effective September, 2023, who is experienced in public finance and general reporting requirements. Both staff members are dedicated to ensuring proper procedures and pe...

Regional Planning Commission (RPC) has hired a new Executive Director effective March, 2023. RPC also hired a new Finance Director effective September, 2023, who is experienced in public finance and general reporting requirements. Both staff members are dedicated to ensuring proper procedures and performance going forward. Both staff members will review and sign off on the timely and accurate filing of all grant reporting documentation and requirements.

View Audit 4076

Finding 2381 (2022-003)

Significant Deficiency 2022

County of Otsego

NY

Reporting

Corrective Action Plan The County has hired new staff, which are continuing to go through training and is working through implementation issues with the new software. This should allow the County to file the 2023 single audit reporting package in the required time frame.

View Audit 4074

Finding 2360 (2022-002)

None 2022

Community Health Alliance

NV

Cash Management Reporting

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

View Audit 4057

Finding 2359 (2022-001)

Significant Deficiency 2022

Community Health Alliance

NV

Reporting Internal Control / Segregation of Duties

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

View Audit 4057

Finding 2357 (2022-002)

Material Weakness 2022

Contemporary Oriental Medicine Foundation

FL

Reporting Matching / Level of Effort / Earmarking Student Financial Aid

A. Comments on Findings and Recommendations: 2022-002 – LATE AUDIT We agree with the finding for a late audit. B. Actions Taken or Planned: 2022-002 – LATE AUDIT The Board’s Treasurer for 2022 was unable to assist with the 2022 audit due to a health concern. There was delay in getting the informatio...

A. Comments on Findings and Recommendations: 2022-002 – LATE AUDIT We agree with the finding for a late audit. B. Actions Taken or Planned: 2022-002 – LATE AUDIT The Board’s Treasurer for 2022 was unable to assist with the 2022 audit due to a health concern. There was delay in getting the information needed to finalize the financial audit, which then delayed the federal direct loan program audit. This has been rectified with a former Board Treasurer rejoining the Board who has experience from prior years. The college will implement the necessary procedures to prevent future audits from being submitted late.

View Audit 4043

Finding 2352 (2022-002)

Material Weakness 2022

City of Marysville

WA

Subrecipient Monitoring Reporting

Finding caption: The City did not have adequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of City contact person: Jennifer Ferrer-Santa Ines Finance Director City of Marysville 501 Delta Avenue Marysville, WA 98270 360.363.8017 Correc...

Finding caption: The City did not have adequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of City contact person: Jennifer Ferrer-Santa Ines Finance Director City of Marysville 501 Delta Avenue Marysville, WA 98270 360.363.8017 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for non-concurrence). The City’s CDBG Grant Manager has developed procedures to ensure all requirements in reporting Federal Funds, including FFATA are met by the City. This also includes review notification and requirements each year for any updates or changes to previously provided guidance. Management will ensure all internal controls are followed including the timely remittance of all reports. Procedures will be developed to provide training to new staff members. In addition, all delinquent reports are being completed by the CDBG Grant Manager and those will be filed no later than 12/31/2023. Anticipated date to complete the corrective action: Staff has already begun taking corrective action by setting up an account in the reporting software and completing the delinquent reports. Procedures are being documented on the process and those procedures will be completed by 12/31/2023.

View Audit 4031

Finding 2308 (2022-001)

Material Weakness 2022

Lowertown Lofts Cooperative

MN

Material Weakness Reporting Internal Control / Segregation of Duties

The financial statements and year end accounting adjustments will continue to be prepared by an outside CPA firm at this time. We will continue to monitor the outsourced services, making all related decisions, evaluating the adequacy and results of the services, and accepting responsibility for them...

The financial statements and year end accounting adjustments will continue to be prepared by an outside CPA firm at this time. We will continue to monitor the outsourced services, making all related decisions, evaluating the adequacy and results of the services, and accepting responsibility for them.

View Audit 3947

Finding 2300 (2022-002)

Material Weakness 2022

Bellevue School District No. 405

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding caption: The District did not have adequate controls to ensure compliance with federal requirements for test assessment system security. Name, address, and telephone of District contact person: Tom Duenwald, Director of Educational Technology 12111 NE 1st Street Bellevue, WA 98005 (425) 456 ...

Finding caption: The District did not have adequate controls to ensure compliance with federal requirements for test assessment system security. Name, address, and telephone of District contact person: Tom Duenwald, Director of Educational Technology 12111 NE 1st Street Bellevue, WA 98005 (425) 456 - 4250 Corrective action the auditee plans to take in response to the finding: The Bellevue School District concurs with this finding. The District did not have a written Test Security and Building Plan (OSPI TSBP) for each school. For our corrective action, the District will create a SharePoint site to retain each school’s annual OSPI TSBP for all standardized state tests starting with the 2023-24 school year. The District Manager of Data, Testing & Research will provide instructions, professional development, and guidance for each school. Each school’s OSPI TBSP will be retained on the SharePoint site. The District Manager of Data, Testing & Research will verify that each school complies. Anticipated date to complete the corrective action: January 1, 2024

View Audit 3931

Finding 2293 (2022-001)

None 2022

Bellevue School District No. 405

WA

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring

Finding caption: The District did not have adequate internal controls to ensure compliance with federal requirements for allowable activities and costs. Name, address, and telephone of District contact person: Jenny Hall, Director of Budget 12111 NE 1st Street Bellevue, WA 98005 (425) 456 - 4069 Cor...

Finding caption: The District did not have adequate internal controls to ensure compliance with federal requirements for allowable activities and costs. Name, address, and telephone of District contact person: Jenny Hall, Director of Budget 12111 NE 1st Street Bellevue, WA 98005 (425) 456 - 4069 Corrective action the auditee plans to take in response to the finding: The Bellevue School District concurs with this finding. The Budget Department’s internal procedures will be updated to include instructions for budget analysts to verify the correct indirect rate is used when preparing and reviewing grant claims. A shared document showing the historical indirect rates will continue to be updated annually and used as a reference to verify the correct rate is used in any given fiscal year. When preparing claims for reimbursement, a budget analyst will compare the indirect rate that is hard-coded in OSPI’s iGrants claim system to the calculated maximum indirect rate allowable for the fiscal year in which expenditures are incurred to ensure the correct indirect rate is used. When reviewing the claims for reimbursement, the reviewer will check the grant claim for accuracy, including verifying the indirect rate on the grant claims agrees to the calculated maximum indirect rate allowable. Anticipated date to complete the corrective action: September 30, 2023

View Audit 3931 Questioned Costs: $1

Finding 2285 (2022-002)

Significant Deficiency 2022

Boston Architectural College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Management’s Corrective Action Plan Finding number: 2022-002 Federal agency: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #’s 84.063, 84.268 Award year: 2022 Corrective Action Plan The BAC will augment last year’s monthly automation of ros...

Management’s Corrective Action Plan Finding number: 2022-002 Federal agency: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #’s 84.063, 84.268 Award year: 2022 Corrective Action Plan The BAC will augment last year’s monthly automation of roster submission with a monthly reconciliation of enrolment status as recorded in our student information system with the data recorded in NSLDS. Management will provide training to those reasonable for reporting enrolment status to NSLDS via the National Student Clearinghouse. This training will include the relevant rules and regulations as well as stress the importance of accuracy and the potential consequences of errors, both to our students and the institution. Timeline for Implementation of Corrective Action Plan The College plans to implement the corrective action plan by October 1, 2023. Contact Person James Ryan, Ph.D. Vice President of Enrollment Management

View Audit 3923

Corrective Action Plans

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