Corrective Action Plans

Finding 526463 (2023-002)

Significant Deficiency 2023

Okanogan County Child Development Association

WA

Internal Control / Segregation of Duties Significant Deficiency

Recommendation: We recommend the Association adopt controls to reconcile payroll liability balances at least quarterly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment During the previous audit, we impl...

Recommendation: We recommend the Association adopt controls to reconcile payroll liability balances at least quarterly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment During the previous audit, we implemented benefit plans in the system allowing for accurate and timely reporting. Worked with Fiscal Consultant to implement entry of all liabilities into the fiscal software. Root Cause Due to a lack of knowledge of the software system not all information was migrated into the new software system in a timely manner, making it difficult to use at its full potential. OCCDA had a large turnover in the fiscal team. The transition to the new fiscal software was during the height of the COVID-19 pandemic, making it difficult to complete training and migration of the new system. Action Taken Reassessing the payroll system set up and the mapping of the payroll liabilities, working towards reconciling the balance sheet accounts at minimum quarterly. Updated GL accounts and the payroll liability accounts to ensure that OCCDA is able to reconcile the accounts quarterly. Payroll procedures have been updated to include the steps and ensure that reconciliation is able to be cross trained.

View Audit 345386

Finding 526462 (2023-001)

Significant Deficiency 2023

Okanogan County Child Development Association

WA

Internal Control / Segregation of Duties Significant Deficiency Matching / Level of Effort / Earmarking

Recommendation: We recommend that Association staff familiarize themselves with the terms of the loan agreement and put controls in place to ensure funds are properly transferred to the reserve account at least annually. Explanation of disagreement with audit finding: There is no disagreement with t...

Recommendation: We recommend that Association staff familiarize themselves with the terms of the loan agreement and put controls in place to ensure funds are properly transferred to the reserve account at least annually. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment: Fiscal Manager has reviewed the loan requirements. Root Cause Due to large turnover in the fiscal team and the lack of knowledge of loan requirements. Action Taken Fiscal Manager has reviewed loan documents and requirements making ourselves familiar with the reserve account requirements. Moving forward the transfer to the reserve account will happen on a monthly basis in conjunction with the mortgage payment. OCCDA now has a recurring entry for this transaction and the funds are transferred monthly. Also we updated our procedures to ensure that all transfers are completed and are documented for cross training.

View Audit 345386

Finding 526008 (2023-002)

Significant Deficiency 2023

Regional Youth Adult Social Action Partnership, Inc.

CT

Reporting Subrecipient Monitoring Significant Deficiency

Effective January 2025, RYASAP has transferred all accounting and finance responsibilities to an in-house finance/accounting department. The process of transitioning to this model commenced in October 2023 with the hiring of a Vice President of Finance (a CFO equivalent) who reviewed the current acc...

Effective January 2025, RYASAP has transferred all accounting and finance responsibilities to an in-house finance/accounting department. The process of transitioning to this model commenced in October 2023 with the hiring of a Vice President of Finance (a CFO equivalent) who reviewed the current accounting/finance reporting model. Shortly thereafter, based on the VP of Finance’s recommendation, a Controller was hired (March 2024). Later in the year, an additional Staff Accountant was hired (December 2024). Transitioning of financial report preparation began in very early 2024 with almost all reporting being transitioned for the March 31, 2024 reporting period. As a result of this transition, reporting is handled by a central group with consistent reporting processes and procedures as well as improved internal notification tools, including a Grant Cover Sheet in which the program directors, the Director of Development, and the finance/accounting team review at or prior to contract receipt a7nd a Grant Cover Sheet Budgets Report which helps the Finance/Accounting team track and manage financial reporting.

View Audit 345147

Finding 525922 (2023-002)

Significant Deficiency 2023

Hawkeye Area Community Action Program

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

The 2023 audit for Hawkeye Area Community Action Program, Inc (HACAP) was delayed due to a loss of financial data that was stored on an internal server because of a data breach. The back-up of the financial data was also stored on an internal server, was compromised as well, resulting in a complete ...

The 2023 audit for Hawkeye Area Community Action Program, Inc (HACAP) was delayed due to a loss of financial data that was stored on an internal server because of a data breach. The back-up of the financial data was also stored on an internal server, was compromised as well, resulting in a complete loss of information. The financial information had to be rebuilt based on support documentation, and the reconstruction of the data took place over the course of several months. HACAP has migrated our financial accounting software to a data center managed by a 3rd party. A full backup of the database is done daily to both the cloud and to a hard drive that is securely stored. Person(s) Responsible: Jason Fisher, Cindy Johnson, Jim McGoldrick Timing for Implementation: Immediate/Completed

View Audit 345096

Finding 525642 (2023-003)

Significant Deficiency 2023

Idea Public Schools

TX

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

#2023-003 – Significant Deficiency and Other Non-Compliance. Condition and context: Sampling of internal controls over payroll revealed 7 of the 240 transactions did not have timesheets approved by the employee’s supervisor, and for 2 of the 240 transactions, the employee was paid the incorrect am...

#2023-003 – Significant Deficiency and Other Non-Compliance. Condition and context: Sampling of internal controls over payroll revealed 7 of the 240 transactions did not have timesheets approved by the employee’s supervisor, and for 2 of the 240 transactions, the employee was paid the incorrect amount.. Recommendation: Reemphasize current policies and procedures to review timesheets, and payroll transactions. Planned corrective action: Current policies and procedures will be reviewed, and alternative approval procedures will be identified for instances when the employee’s direct supervisor is unavailable for timely approval. Implement additional audits during rollover process to correct administrative gap, which resulted in 2 payment amount errors. Responsible officers: James Dworkin, Chief Financial Officer and Martin Winchester, Chief Human Assets Officer Estimated completion date: March 31, 2024

View Audit 344754 Questioned Costs: $1

Finding 524563 (2023-001)

Significant Deficiency 2023

Housing Forward

TX

Questioned Costs Allowable Costs / Cost Principles Cash Management

Below is Housing Forward’s response to the audit finding for fiscal year 1/1/2023 through 12/31/2023. Federal Award Finding Finding 2023-001: Allowable costs and activities – significant deficiency in internal controls over compliance and compliance finding specific to payroll allocation.  Funding ...

Below is Housing Forward’s response to the audit finding for fiscal year 1/1/2023 through 12/31/2023. Federal Award Finding Finding 2023-001: Allowable costs and activities – significant deficiency in internal controls over compliance and compliance finding specific to payroll allocation.  Funding Source: Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 (CSLFRF).  Condition: During allowable cost and activities testing for the CSLFRF grant, 2 out of 40 timesheets tested did not agree to the number of hours charged to the grant.  Cause: Although the 2 timesheets were filled out completely, signed and reviewed by a supervisor, there was an error in the data entry into the accounting software. Amounts were calculated correctly but inadvertently assigned to the wrong grant. GL detail was provided to the funder as part of the monthly reporting, but neither the funder nor Housing Forward staff noticed this error.  Management’s Response: Management understands the importance of correctly charging time to funders. Housing Forward will continue its timesheet review process and utilize employee timesheets that clearly indicate funding sources and allocate payroll costs based on these records. Housing Forward will implement a second review of the payroll entry at the time it is entered into the accounting system to ensure that errors are corrected before payroll costs are charged to funders. This began in January 2025. The second reviewer will be the VP of Finance/CFO or her designee. In later FY25 the organization also plans to implement a timekeeping software that integrates with the accounting software to prevent future data entry errors. Sincerely, Sarah Kahn Sarah Kahn President & CEO

View Audit 343995 Questioned Costs: $1

Finding 524378 (2023-002)

Significant Deficiency 2023

The International Centre for Missing & Exploited Children and Affiliates

VA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Views of Responsible Officials and Planned Corrective Actions: Monthly reconciliations were not being done throughout 2023. The 2022 Audit that identified the need for such a process was not completed until February 2024. ICMEC does not prepare a consolidated financial statement or reconcile interco...

Views of Responsible Officials and Planned Corrective Actions: Monthly reconciliations were not being done throughout 2023. The 2022 Audit that identified the need for such a process was not completed until February 2024. ICMEC does not prepare a consolidated financial statement or reconcile intercompany accounts. Essentially the issue is that balance sheet schedules were not maintained from month to month during the year. However, we did provide the auditors with reconciled schedules at year end. Additionally, ICMEC did not historically keep a consolidated (including the Australian affiliate) financial statement via its accounting system, so all Australia affiliate activity was added manually during the audit. Action plan: we began maintaining regular monthly balance sheet schedules for all accounts in June 2024. Furthermore, the Australian affiliate was deconsolidated as of July 6, 2023 so ICMEC no longer needs to maintain the activity of the Australian affiliate in the consolidated financial statements.

View Audit 343616

Finding 524133 (2023-002)

Significant Deficiency 2023

Phipps Neighborhoods, Inc.

NY

Subrecipient Monitoring Matching / Level of Effort / Earmarking Reporting

To resolve this issue and prevent recurrence, we are taking the following corrective actions: To ensure that all reports are submitted within the required time frame, we will implement a tracking system using calendar reminders that will provide alerts for upcoming deadlines, ensuring no reports are...

To resolve this issue and prevent recurrence, we are taking the following corrective actions: To ensure that all reports are submitted within the required time frame, we will implement a tracking system using calendar reminders that will provide alerts for upcoming deadlines, ensuring no reports are late. We will streamline our internal processes to ensure there is a clear and defined workflow for report preparation and submission. This will include setting internal submission deadlines well in advance of the official due dates to allow for any necessary review or corrections.

View Audit 343326

Finding 524009 (2023-008)

Significant Deficiency 2023

Magnolia School District

CA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

We agree with the recommendation and moving forward the District will maintain records of all federal expenditures supported by financial reports.

View Audit 343203 Questioned Costs: $1

Finding 523670 (2023-002)

Significant Deficiency 2023

Fair & Balanced Pf Pa, Inc.

PA

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

We understand the importance of proper monitoring of providers and are taking steps to improve our system.

View Audit 343096

Finding 523669 (2023-001)

Significant Deficiency 2023

Fair & Balanced Pf Pa, Inc.

PA

Questioned Costs Cash Management Significant Deficiency

We understand the importance of proper review of reimbursement requests and are working to improve our system.

View Audit 343096 Questioned Costs: $1

Finding 523547 (2023-001)

Significant Deficiency 2023

Pennsylvania Housing Finance Agency

PA

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking

U.S. Department of Housing and Urban Development Home Investment Partnerships Program – Assistance Listing No. 14.239 Recommendation: CLA recommended that PHFA review their procedures surrounding the division sign-off form utilized in the pre-commitment meeting. Explanation of disagreement with a...

U.S. Department of Housing and Urban Development Home Investment Partnerships Program – Assistance Listing No. 14.239 Recommendation: CLA recommended that PHFA review their procedures surrounding the division sign-off form utilized in the pre-commitment meeting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHFA implemented a new process to ensure the required divisional signoffs are received after the completion of the pre-commitment meeting. The Lending Officer prepares an electronic approval listing in Microsoft Teams to capture the approvals after the pre-commitment meeting. The Lending Officer follows up with the requested signors to ensure that all outstanding questions have been answered and the signer can mark the Microsoft Teams’ listing approved. Name of the contact person responsible for corrective action: Jessica Perry, Director of Development The new Microsoft Teams approval system was implemented in August 2023. To date, approximately 20 developments have been approved via the new system.

View Audit 342838

Finding 523546 (2023-002)

Significant Deficiency 2023

Pennsylvania Housing Finance Agency

PA

Questioned Costs Cash Management HUD Housing Programs

U.S. Department of Housing and Urban Development Housing Trust Fund Program – Assistance Listing No. 14.275 Recommendation: CLA recommended that PHFA review their procedures around administrative expenses charged to the HTF program. Explanation of disagreement with audit finding: There is no disa...

U.S. Department of Housing and Urban Development Housing Trust Fund Program – Assistance Listing No. 14.275 Recommendation: CLA recommended that PHFA review their procedures around administrative expenses charged to the HTF program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHFA will implement electronic time tracking, this will replace the current manual process of preparing timesheets that are entered into a database used to accumulate administrative expenses charged to federal programs. PHFA is currently in the process of implementing a Human Capital Management system that will allow employees to track the time they work on federal programs. Name of the contact person responsible for corrective action: Adrianne Trumpy, Director of Accounting Planned completion date for corrective action plan: July 1, 2024

View Audit 342838 Questioned Costs: $1

Finding 523400 (2023-002)

Significant Deficiency 2023

Houston Recovery Center, Lgc

TX

Cash Management Reporting Significant Deficiency

Finding #2023-002 – Significant Deficiency. Major federal programs: U. S. Department of Treasury, Assistance Listing #21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Passed through Harris County, Texas, Contract #220163, Contract year: 12/01/22 – 12/31/24, Assistance Listing #93...

Finding #2023-002 – Significant Deficiency. Major federal programs: U. S. Department of Treasury, Assistance Listing #21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Passed through Harris County, Texas, Contract #220163, Contract year: 12/01/22 – 12/31/24, Assistance Listing #93.788, Opioid STR, Passed through the Texas Health and Human Services Commission, Contract #HHS000357900001, Contract years: 09/01/21 – 08/31/22 and 09/01/22 – 08/31/23, Passed through the University of Texas Health Science Center, San Antonio, Contract #HHS000561800001, Contract year: 09/01/21 – 08/31/22. Other federal programs: U. S. Department of Health and Human Services:, Assistance Listing #93.243, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Contract #5H79TI080624-03, Contract year: 09/30/21 – 09/29/22, Contract #5H79TI080624-04, Contract year: 09/30/22 – 09/29/23, Passed through the City of Houston Health Department, Assistance Listing #93.243, Contract #H79SP080300, Contract years: 11/01/21 – 10/31/22, 11/01/22 – 10/31/23 and 06/08/21 – 06/30/23, Assistance Listing #93.959, Block Grants for Prevention and Treatment of Substance Abuse, Passed through the Texas Health and Human Services Commission, Contract #HHS000130500019. Contract years: 09/01/21 – 08/31/22 and 09/01/22 – 08/31/23. Condition and context: Houston Recovery Center is required to submit monthly reimbursement requests for five of its federal programs; one program requires reimbursement requests based on achievement of certain milestones rather than time. Out of a sample of 17 requests for the five reimbursement programs, we found six did not have evidence of review and approval as required by Houston Recovery Center’s policies and procedures. Recommendation: Training should be provided to ensure that policies and procedures regarding independent review and approval are followed. Planned corrective action: Houston Recovery Center will strengthen its internal control policies and procedures over independent review and approval of grant payment requests by shifting the primary review and approval process from the Chief Executive Officer (CEO) to the Chief Operating Officer (COO). The COO has full knowledge of allowable costs and has more availability than the CEO, which will make it easier to ensure that our policies and procedures are followed on a consistent basis. The CEO will continue in this role as backup to the COO to ensure immediate access for needed approval. We believe we have a strong system in place used by our accounting department to ensure all expenses underlying the grant payment requests are reviewed, checked for accuracy, and properly approved which further supports the reimbursement policies and procedures. Responsible officer: Leonard Kincaid, Executive Director. Estimated completion date: November 1, 2023.

View Audit 342673

Finding 523340 (2023-002)

Significant Deficiency 2023

Choice in Aging

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

This condition existed due to multiple payroll systems used during the last two audit periods and untrained personnel. Current staff is fully trained on a new payroll system and capable of maintaining our newly developed processes and controls. Anicipated completion date is at the completion of the ...

This condition existed due to multiple payroll systems used during the last two audit periods and untrained personnel. Current staff is fully trained on a new payroll system and capable of maintaining our newly developed processes and controls. Anicipated completion date is at the completion of the 2024 audit. Responsible contact person is Caitlin Cole, Human Resources manager.

View Audit 342622

Finding 523264 (2023-001)

Significant Deficiency 2023

Hospital Comunitario Buen Samaritano, Inc.

PR

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.512

We agree that we have not been reporting on a timely basis current findings and results. We have established a schedule to ensure that the submission of all required annual reports is strictly adhered to. To this end, we aim to complete the year-end closing within the first 30 days after the end of ...

We agree that we have not been reporting on a timely basis current findings and results. We have established a schedule to ensure that the submission of all required annual reports is strictly adhered to. To this end, we aim to complete the year-end closing within the first 30 days after the end of the calendar year, in order to complete the audit within the first 120 days after the end of the calendar year. This plan was implemented in December 2024. However, because the report for the single audit for December 2023 was already past due by the time of implementation, the positive effects of this plan will be reflected in future reporting periods.

View Audit 342521

Finding 523150 (2023-002)

Significant Deficiency 2023

Southern Maryland Tri-County Community Action Committee, Inc.

MD

Reporting Significant Deficiency

Finding Reference: 2023-002 Views of Responsible Officials and Planned Corrective Actions The Agency agrees with this finding and recommendation as presented. Management has implemented procedures to enhance fiscal efforts in reconciling its grants receivable accounts before preparing the SEFA. The ...

Finding Reference: 2023-002 Views of Responsible Officials and Planned Corrective Actions The Agency agrees with this finding and recommendation as presented. Management has implemented procedures to enhance fiscal efforts in reconciling its grants receivable accounts before preparing the SEFA. The agency reevaluated the fiscal department’s needs and hired new staff, including a finance director, account payables, and part-time fiscal support specialist, and contracted with a CPA to assist with the following scope of work:  Close out accounts receivable and payable.  Account for any grants received during the fiscal year.  Monitor budget-to-actual program expenditures throughout the grant year.  Reconcile grants receivable balances to the general ledger. Name of the contact person responsible for corrective action: Michael Young, President, (301) 274-4474. Corrective action completed as of : December 31, 2023. Auditor’s Note: The stated completion date for the corrective action plan is based on the Agency's representation. The implementation of these corrective actions has not been audited by the auditors and will be subject to review during the next audit period.

View Audit 342468

Finding 523139 (2023-005)

Significant Deficiency 2023

Central Minnesota Jobs and Training Services

MN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency

MFIP and TANF Youth – Assistance Listing No. 93.558 Recommendation: The Organization should implement a comprehensive documentation retention policy that includes specific procedures for maintaining records supporting the allocation of individual employees' time. This policy should ensure that all r...

MFIP and TANF Youth – Assistance Listing No. 93.558 Recommendation: The Organization should implement a comprehensive documentation retention policy that includes specific procedures for maintaining records supporting the allocation of individual employees' time. This policy should ensure that all relevant documentation, such as timesheets and work allocation records, is retained for the required period and is easily accessible for audit purposes. Additionally, staff responsible for timekeeping and financial recordkeeping should receive training on the importance of documentation retention and the specific requirements under the Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To establish a standardized cost allocation methodology for staff time, CMJTS implemented in-person monthly allocation meetings with the executive team and program managers responsible for programming, staffing, and budget oversight. These meetings provide a thorough review of program expenditures and staff time, ensuring accurate alignment with funding requirements. Conducting payroll allocation reviews in a group setting allows the executive team to validate cost assignments, address changes in percentage allocations across cost categories, and maintain compliance with administrative regulations and funding guidelines. Name(s) of the contact person(s) responsible for corrective action: Jake Humphrey Planned completion date for corrective action plan: Implemented

View Audit 342459

Finding 522901 (2023-004)

Significant Deficiency 2023

Clarkson University

NY

Questioned Costs Cash Management Internal Control / Segregation of Duties § 200.303

Management accepts this finding and notes that the University’s policy regarding drawdowns was updated in August 2023 to clarify our procedures to include a secondary review by someone other than the preparer of the drawdown request. “Awards from federal agencies are not paid in full or in advance a...

Management accepts this finding and notes that the University’s policy regarding drawdowns was updated in August 2023 to clarify our procedures to include a secondary review by someone other than the preparer of the drawdown request. “Awards from federal agencies are not paid in full or in advance at the time they are awarded to the University. Instead, the University is required to draw funds down from the federal agencies payment systems periodically to reimburse the University for its expenses on all of our federal grants. The Research Accountant accesses the federal payment systems periodically to prepare cash drawdowns for reimbursement of expenditures on federal grants at the University. The Research Accountant receives a report on all sponsored projects. That list of grants can be used to run an expense detail report for the period of time that the reimbursement request is covering on a monthly schedule throughout the year. That list of grants can also be used to check that our records are up to date and accurate as far as award amounts and budgets are concerned. The payment request amount is calculated as the difference between the Cumulative Expenses as of the end date of the month you are doing the drawdown for and the Cumulative Expenses as of the last day of the period the last drawdown was requested. This calculation is done on each active award and the sum of all of the calculated payment requests is the total amount of the drawdown to be requested. The payment calculations are reviewed and approved by either the Sr. Research Accountant, Associate Controller or Controller. In the event the Sr. Research Accountant prepares the drawdown, the Associate Controller or the Controller must review and approve prior to submission. After receiving approval, whoever initiated the drawdown will submit and certify the drawdown. In no circumstance, shall the preparer submit and certify without first obtaining approval from the Associate Controller or Controller.” It has also been the practice in the Controller’s Office that drawdowns are posted to the General Ledger by the AR Specialist/Cashier as they appear in the M&T bank account which the bank reconciliation process is then separate from and performed by someone other than the person preparing the drawdown. The Controller’s Office also documented Drawdown Procedures in order to clarify the process. In July 2023, the Controller’s Office added an additional Research Accountant bringing the staff from one to two employees to better share and segregate job duties.

View Audit 342222 Questioned Costs: $1

Finding 522899 (2023-002)

Significant Deficiency 2023

Clarkson University

NY

Matching / Level of Effort / Earmarking Student Financial Aid Significant Deficiency § 200.303

Management accepts this finding and notes that loan disbursement notifications are automatically sent to students (we mail notifications to parents and have copies of those saved). There was a glitch in the system that was discovered while going through the audit that occurred on 2 dates in 2023 (Ma...

Management accepts this finding and notes that loan disbursement notifications are automatically sent to students (we mail notifications to parents and have copies of those saved). There was a glitch in the system that was discovered while going through the audit that occurred on 2 dates in 2023 (May 31, 2023 and September 3, 2023) which has since been fixed. Financial Aid worked with the Office of Information Technology to develop a daily report that will notify the Director of Financial Aid of anyone that did not receive a notification.

View Audit 342222

Finding 522826 (2023-001)

Significant Deficiency 2023

Clarkson University

NY

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

The University has taken several steps to address the continuing concerns raised in this audit. With regard to journal entry review and posting processes, effective July 1, 2023 all manual journal entries are processed through a PeopleSoft workflow that requires secondary approval by either the Cont...

The University has taken several steps to address the continuing concerns raised in this audit. With regard to journal entry review and posting processes, effective July 1, 2023 all manual journal entries are processed through a PeopleSoft workflow that requires secondary approval by either the Controller or one of the two Associate Controllers prior to posting to the general ledger system. Without this approval action, a manual journal entry will not post to the general ledger. The listing of open manual journal entries is maintained within the PeopleSoft workflow tool for the three authorized reviewers. In January 2023, the University purchased the FloQast workflow management system in an effort to address internal control concerns identified in the prior year audit. This product is specifically designed to manage financial account reconciliation, variance analysis and closing processes. FloQast receives a daily file import of the PeopleSoft trial balance for all general ledger accounts. Reconciliation of each general ledger account is assigned to a University staff member for either monthly or quarterly review. Reconciliations occur within the FloQast system with secondary staff approvals as needed for key general ledger accounts. FloQast will provide user alerts to any reconciled account becoming out of balance due to adjusting entries. Further, as historical balances are added to the FloQast system, variance analysis reports will be generated down to the individual account level. Finally, monthly, quarterly and annual closeout procedures are being built into the FloQast workflow process to allow for timely identification and status tracking of each process, by both the process owner and the final approver. While accounting processes exist in an internal process memo utilized by the Controller’s Office staff, a formalized process and procedures manual is being developed and will be maintained on a publically facing page of the University intranet to allow all campus users access for reference. As of July 18, 2023, the University added two new positions; Internal Auditor, reporting directly to the Vice President of Financial Affairs and the Audit Committee Chair, and Project Accounting Analyst, reporting to the Controller. While the Internal Auditor will have broad ranging oversight to University systems, it is expected that further University-wide policies and procedures will be developed as a result of these reviews, including those directly impacting financial operations and controls. The purpose of the Project Accounting Analyst position is to review and monitor net asset balances at the project level. A key component of the position involves meeting with campus account managers in conjunction with the Budget Office staff on a quarterly basis to review current activity, address questions related to transactional activity and promote prompt and timely close out of projects. In conjunction with this work, stale projects are being reviewed for potential closeout or ability to utilize available funding sources for current operations. All of these activities are designed to maintain better insight and control over net asset balances. This position is also tasked with developing policies and procedures around the creation and management of project accounts. Over the past year, Management has utilized the resources of the National Association of College and University Business Officers (NACUBO) for consulting, training and advising purposes. Management will continue to utilize this resource and other available resources to further enhance knowledge and develop best practices. Management has committed to contracting with an outside accounting firm to provide further training, support and best practice guidance to the accounting staff. Further, an effort is underway to fill current vacancies within the Controller’s Office with individuals trained to a higher level of accounting knowledge, as well as knowledge specific to the higher education and not for profit fund accounting sector. Through the current audit cycle, a series of reports and procedures have been developed to aid in a more timely and accurate preparation of financial statements.

View Audit 342222

Finding 522723 (2023-003)

Significant Deficiency 2023

Hilltown Community Health Centers, Inc.

MA

Reporting Significant Deficiency

2023-003-The audit and reporting package were not submitted by the due date September 30, 2024. As per the Code of Federal Regulations, Section 200.512-Report Submission, the audit must be completed and the data collection formant reporting package must be submitted within the earlier of 30 calendar...

2023-003-The audit and reporting package were not submitted by the due date September 30, 2024. As per the Code of Federal Regulations, Section 200.512-Report Submission, the audit must be completed and the data collection formant reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’report, or nine months after the end of the audit period. The due date for the submission was

View Audit 342116

Finding 522715 (2023-002)

Significant Deficiency 2023

Hilltown Community Health Centers, Inc.

MA

Reporting Significant Deficiency

2023-002-The financial close process including the grant schedule was not completed within the standard period. To fill vacant positions with experienced staff and training on EMR system

View Audit 342116

Finding 522699 (2023-002)

Significant Deficiency 2023

Unity Medical Center INC

TN

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303 § 200.512

Section 200.507 of the Uniform Guidance states that the single audit shall be completed, and reporting submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the fiscal year unless a longer period is specified. Going forward, we will c...

Section 200.507 of the Uniform Guidance states that the single audit shall be completed, and reporting submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the fiscal year unless a longer period is specified. Going forward, we will complete our audits and submit the required reports by the deadlines.

View Audit 342055

Finding 522690 (2023-001)

Significant Deficiency 2023

Yeshiva Tzoin Yosef Pupa, Inc. and Affiliates

NY

Internal Control / Segregation of Duties Reporting School Nutrition Programs

Recommendation: The Organization should develop a compliance calendar that includes financial reporting deadlines and set automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additionally, the Organization should engage the audit fi...

Recommendation: The Organization should develop a compliance calendar that includes financial reporting deadlines and set automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additionally, the Organization should engage the audit firm well before the fiscal year end, and the auditors should put this engagement on their calendar well in advance of the due date. The Organization should establish a timeline with the auditors that aligns with internal deadlines to ensure sufficient time to conduct the audit. The Organization’s Board of Directors should be more actively engaged in the auditing and reporting process to establish a greater degree of accountability and oversight. Anticipated Completion Date: 06/30/2025. Actions Taken: The Organization has begun implementing the above-mentioned recommendations. The Organization will ensure that it has a working compliance calendar to assist in meeting the reporting deadline. Additionally, the Organization has engaged the audit firm for their upcoming fiscal year-end, and the audit firm has put it on its calendar to begin the audit process well in advance. The Organization’s board of directors has agreed to oversee the auditing and reporting processes to a greater extent. With these actions, the Organization expects to comply with the Uniform Guidance for single audits deadline for the fiscal year end 09/30/2024. Mr. Joseph Gombo, executive director, has been designated to monitor the plan of corrective action for this finding. He can be reached at 845-371-1220. Contact Person Responsible for Corrective Action: Joseph Gombo, Executive Director

View Audit 342034

Corrective Action Plans

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