Corrective Action Plans

Finding 497348 (2023-004)

Significant Deficiency 2023

Waushara County

WI

Reporting Significant Deficiency Internal Control / Segregation of Duties

WIMCR Reporting Medical Assistance Program – Assistance Listing No. 93.778 Recommendation: CLA recommends the County develop and implement a process to require review and approval of the WIMCR reports prior to the submission of the report to the state to help ensure that the data reported are accur...

WIMCR Reporting Medical Assistance Program – Assistance Listing No. 93.778 Recommendation: CLA recommends the County develop and implement a process to require review and approval of the WIMCR reports prior to the submission of the report to the state to help ensure that the data reported are accurate, complete and supporting documentation is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Annual WIMCR reporting to be completed by Waushara County DHS Finance team; Financial Manager and/or Financial Assistant. If both positions are fully employed both positions need to review and sign off on data prior to submission. If one of the positions is vacant a second review of data and sign-off needs to be done by someone else within DHS – likely the DHS Director. Name(s) of the contact person(s) responsible for corrective action: Peder Culver, Finance Manager, Clara Voigtlander, DHS Director Planned completion date for corrective action plan: Action plan will be in place for 2023 reporting during 2024.

View Audit 320071

Finding 497346 (2023-005)

Significant Deficiency 2023

Town of Paradise

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Finding Reference Number: 2023-005 Description of Finding: The expenditure information provided to report the amounts of the SEFA contained totals representing transfers from other funds instead of individual expenditure amounts. Statement of Concurrence or Nonconcurrence: Financial ...

Finding Reference Number: 2023-005 Description of Finding: The expenditure information provided to report the amounts of the SEFA contained totals representing transfers from other funds instead of individual expenditure amounts. Statement of Concurrence or Nonconcurrence: Financial information contained large transfers for projects that crossed multiple funds and funding sources. Corrective Action: During FY23/24 the town implemented individual expenditure detail for federal awards expenditures in the general ledger and supplemental listings. Invoices and payroll are direct billed to projects contained within the project’s fund. The town now only transfers minimally as needed for overhead type of transactions. Name of Contact Person: Aimee Beleu, Finance Director, (530) 872-6291, abeleu@townofparadise.com Projected Completion Date: 4/1/2024

View Audit 320057

Finding 497337 (2023-001)

Significant Deficiency 2023

Rochester Area Joint Sewer Authority

PA

Internal Control / Segregation of Duties Cash Management Significant Deficiency

Views of Responsible Officials and Planned Corrective Actions: We will continue segregating duties among the Authority Manager, Board, and Accounting Manager. An individual other than the Accounting Manager will review cancelled checks to ensure payment amount and payee agreed with what was approved...

Views of Responsible Officials and Planned Corrective Actions: We will continue segregating duties among the Authority Manager, Board, and Accounting Manager. An individual other than the Accounting Manager will review cancelled checks to ensure payment amount and payee agreed with what was approved by the board. In late 2023, the Office Manager and Accounting Manager decided to leave their current role to pursue other opportunities. The Authority Manager acted swiftly to fill those positions with the hiring of a new Office Manager and Accounting Manager in August 2023 and October 2023, respectively. Both new employees are being trained on the accounting processes to allow for 1.) redundancy in personnel and 2.) assist in improving controls specific to the segregation of duties for recordkeeping, custody, and authorization. The Authority follows the following federal award reimbursements requests and payment approval process: Federal Award Reimbursement & Contractor Payment: 1. A licensed independent Engineer detail reviews all invoices/pay applications and signs and certifies the work completed before providing to the Authority. 2. After the Engineer approves invoices/pay applications, they are sent to the Office Manager who begins data entry into PENNVEST’s online request portal. The Office Manager then prepares the payment request packets for the upcoming board meeting and QuickBooks entries for federal award tracking. 3. The Board reviews the submittal packets in detail and provides approval to submit the request for reimbursement to PENNVEST. 4. After Board approval, the Accounting Manager submits the request and corresponding invoice/pay application support to PENNVEST’s online portal. 5. PENNVEST reviews the request for disbursements. Once approved, they wire funds to the Authority’s bank account. 6. After the Authority receives the funds from PENNVEST, they begin the process to pay the Contractors. 7. Payment to contractors occurs through written check or ACH after approval and at minimum two signatures are obtained from the Board and the Authority Manager. All paper checks require two signatures. ACH payments to contractors require a board member approval in the form of a signature on the ACH printout prepared by the Accounting Manager. 8. The Office Manager performs the bank reconciliation process within QuickBooks and clears any outstanding checks on the reconciliation module. 9. The Accounting Manager reviews the bank statement reconciliation and any outstanding account payables.

View Audit 320046

Finding 497334 (2023-001)

Significant Deficiency 2023

Savio House

CO

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303

Planned Corrective Action: Savio believes that our internal control system is effective in determining allowable costs charged to the grant. In addition to the reviews done by the Controller, there is an additional third party review to ensure all costs are allowable. We do believe that we could bet...

Planned Corrective Action: Savio believes that our internal control system is effective in determining allowable costs charged to the grant. In addition to the reviews done by the Controller, there is an additional third party review to ensure all costs are allowable. We do believe that we could better segregate the controls within the Organization to further improve the system of internal controls. We will modify our controls to require that all expenses along with the indirect rate and calculation will be reviewed and approved by the Development department rather than the controller to provide a better review process for appropriateness and support of costs before reimbursement, as recommended by the auditor. Since the Development department writes the grants they would have the best knowledge on what expenses qualify and verify support. This will be implemented immediately. Name of Contact Person: Eric Heppe, Controller, EHeppe@saviohouse.org Anticipated completion date: September 2024 invoicing process

View Audit 320032

Finding 497325 (2023-002)

Significant Deficiency 2023

Elm Hill Water District

MA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Views of Responsible Officials and Corrective Action: The District will strive to gain necessary knowledge needed to prepare a full set of financial statements. The District will appoint a competent individual who possesses the skill knowledge and experience to review and approve the draft reports a...

Views of Responsible Officials and Corrective Action: The District will strive to gain necessary knowledge needed to prepare a full set of financial statements. The District will appoint a competent individual who possesses the skill knowledge and experience to review and approve the draft reports and assume all relevant management responsibilities.

View Audit 320006

Finding 497324 (2023-001)

Significant Deficiency 2023

Elm Hill Water District

MA

Significant Deficiency Internal Control / Segregation of Duties

Views of Responsible Officials and Corrective Action: The District will strive to segregate as many accounting functions as practical with the limited staff available.

View Audit 320006

Finding 497318 (2023-001)

Significant Deficiency 2023

Monroe County Board of Education

GA

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

FA 2023-001 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 Assista...

FA 2023-001 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: 235GA324N1199 Questioned Costs: None Identified Prior Year Finding: FA 2022-001 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 collecting Free and Reduce applications and recording the student meals accordingly. Estimated Completion Date: July 1, 2024 Contact Person: Chris Johnson, Director of Financial Services Telephone: 478-994-2031 Email: chris.johnson@mcschools.org

View Audit 319968

Finding 497311 (2023-003)

Significant Deficiency 2023

Henry County

IN

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

FINDING 2023-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The County submitted one Project and Expenditure report during the audit period. The Chief Deputy County Auditor was responsible for preparing and submitting the Project and...

FINDING 2023-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The County submitted one Project and Expenditure report during the audit period. The Chief Deputy County Auditor was responsible for preparing and submitting the Project and Expenditure report and the County Auditor reviewed and approved the report prior to submission; however, there was no documentation that suggested that this review process was in place that could be provided. Contact Person Responsible for Corrective Action: Debra Walker Contact Phone Number and Email Address: 765-529-2800 dwalker@henrycounty.in.gov Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: The County Auditor and Deputy Auditor will review the Project and Expenditure report together and sign the printed out copy of the report. Anticipated Completion Date: Immediately.

View Audit 319963

Finding 497309 (2023-003)

Significant Deficiency 2023

Leominster Housing Authority

MA

HUD Housing Programs Eligibility Significant Deficiency

3. 2023-003; Eligibility for Individuals – The PHA will provide ongoing training to housing choice voucher staff to instill compliance in the policy and procedures for Occupancy requirements. The PHA housing choice voucher staff has attended a HOTMA implementation training, as well as an EIV trainin...

3. 2023-003; Eligibility for Individuals – The PHA will provide ongoing training to housing choice voucher staff to instill compliance in the policy and procedures for Occupancy requirements. The PHA housing choice voucher staff has attended a HOTMA implementation training, as well as an EIV training from recognized housing compliance organizations. The PHA staff will continue to supplement eligibility requirements education from recognized institutions as well as the HUD Exchange site. The PHA housing choice voucher staff will be implementing a checklist for certifications to ensure program compliance. The PHA is committed to the success of the Section 8 HCV Program and will continue to monitor and improve as we transition a new Director of Leased Housing. We are in constant contact with our HUD representatives who continue to provide great support. Planned Implementation Date: Effective Immediately Corrective Action Responsible - Team Effort: Benjamin Gold, Executive Director (978)537-5300 Adam Gautie, Assistant Executive Director Lila Fernandez, Director of Leased Housing Sue Bonney, Director of Finance

View Audit 319962

Finding 497308 (2023-002)

Significant Deficiency 2023

Leominster Housing Authority

MA

Questioned Costs HUD Housing Programs Significant Deficiency

2023-002; HQS Enforcement – The PHA experienced external environmental and internal factors that posed a challenging year during fiscal year 2023. Leominster declared State of Emergency and the Housing Choice Voucher program office was out of service for the month of September and some of October. ...

2023-002; HQS Enforcement – The PHA experienced external environmental and internal factors that posed a challenging year during fiscal year 2023. Leominster declared State of Emergency and the Housing Choice Voucher program office was out of service for the month of September and some of October. During this period the vendor that was contracted to conduct HQS inspections notified the PHA that they could no longer fulfil their contracted duties. Several requests for proposals were proposed however the PHA received no response. In March 2024 a new Vendor was procured to conduct HQS inspections. The PHA has begun process to train and certify a PHA staff member to perform Quality Control Inspections. The PHA is in the process of submitting additional request for proposals to contract an additional HQS inspection vendor to ensure all HQS inspections will be conducted in a timely manner as well as quality control inspections, and reinspection’s for HQS failed units. The PHA will be implementing policies and procedures to ensure units are reinspected in a timely manner and abated as applicable.

View Audit 319962 Questioned Costs: $1

Finding 497307 (2023-001)

Significant Deficiency 2023

Leominster Housing Authority

MA

HUD Housing Programs Reporting Significant Deficiency

1. 2023-001; Reporting – The PHA has implemented procedure and policy to ensure sampling size, required review process and documentation is in compliance and accessible to all staff for reference and guidance to 24 CFR 985; SEMAP. In addition, the PHA continues to participate in the HUD Exchange SE...

1. 2023-001; Reporting – The PHA has implemented procedure and policy to ensure sampling size, required review process and documentation is in compliance and accessible to all staff for reference and guidance to 24 CFR 985; SEMAP. In addition, the PHA continues to participate in the HUD Exchange SEMAP training modules as well as other pertinent information as applicable to 24 CFR 985. The PHA is also seeking additional training and credentialing from recognized organizations such as Nan McKay.

View Audit 319962

Finding 497303 (2023-001)

Significant Deficiency 2023

Georgetown Housing Authority

SC

Eligibility HUD Housing Programs Reporting

GHA Georgetown Housing Authority Correctie Action Plan for the year ended December 31, 2023 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of contact person: Alissa Collington Executie Director Corrective A...

GHA Georgetown Housing Authority Correctie Action Plan for the year ended December 31, 2023 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of contact person: Alissa Collington Executie Director Corrective Action: We will iplement proper internal control procedures for the Public and Indian Housing Program eligiblity requirements. Proposed Completion Date: Immediately.

View Audit 319952

Finding 497298 (2023-001)

Significant Deficiency 2023

Webster Housing Authority

MA

HUD Housing Programs Special Tests & Provisions Significant Deficiency

023-001 – Special Tests And Provisions: General Depository Agreements Significant Deficiency/Noncompliance Auditee’s Response and Planned Corrective Action The corrective plan is to have this completed and signed by all required parties. Planned Implementation Date of Corrective Action: Immediate...

023-001 – Special Tests And Provisions: General Depository Agreements Significant Deficiency/Noncompliance Auditee’s Response and Planned Corrective Action The corrective plan is to have this completed and signed by all required parties. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Maria A. Medeiros, Executive Director

View Audit 319939

Finding 497281 (2023-001)

Significant Deficiency 2023

City of West Allis

WI

HUD Housing Programs Eligibility Significant Deficiency

U.S. Department of Housing and Urban Development 2023-001 Eligibility - Housing Choice Voucher Program – Assistance Listing No. 14.871 Recommendation: The City should review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with Ente...

U.S. Department of Housing and Urban Development 2023-001 Eligibility - Housing Choice Voucher Program – Assistance Listing No. 14.871 Recommendation: The City should review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with Enterprise income Verification (EIV) eligibility requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHA staff understand that income verification is essential to ensuring that only eligible participants are provided housing assistance benefits. In late 2023 they implemented a new file review procedure where the Community Development Senior Planner reviews all files processed by operational housing staff as a matter of quality control. In addition, the protocol for PHA quality control includes following the Section Eight Management Assessment Program (SEMAP) indicator iv. Accurate verification of family income by ensuring EIV Reports validate family income 120 days of submission of a new admission or reexamination and maintain copies of the report in the tenant file resolving any discrepancies of the family within 60 days of the EIV Report. The one instance of non-compliance found during the 2023 audit occurred prior to the implementation of this new procedure so staff believe that appropriate steps have been taken to address this concern. Name(s) of the contact person(s) responsible for corrective action: Steve Schaer Planned completion date for corrective action plan: The City believes the necessary corrective actions have been taken as of August 2024.

View Audit 319901

Finding 497276 (2023-001)

Significant Deficiency 2023

Somersworth Housing Authority

NH

HUD Housing Programs Reporting Significant Deficiency

Somersworth Housing Authority will implement the following procedures to properly document the universe and sample selected for indicator 1-Selection from the Waiting List, Indicator 2 - Reasonableness Rent, and Indicator 3 - Determination of adjusted income : (kindly refer to uploaded copy of fina...

Somersworth Housing Authority will implement the following procedures to properly document the universe and sample selected for indicator 1-Selection from the Waiting List, Indicator 2 - Reasonableness Rent, and Indicator 3 - Determination of adjusted income : (kindly refer to uploaded copy of financial statements)

View Audit 319896

Finding 497262 (2023-001)

Material Weakness 2023

M.g.h. Family Health Center Dba Muskegon Family Care

MI

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Recommendation – Auditors recommend additional training for staff on sliding fee policies and procedures and management to monitor and verify that processes are being performed as prescribed. Action Taken – We concur with the audit finding. While the Center has a policy that meets the compliance re...

Recommendation – Auditors recommend additional training for staff on sliding fee policies and procedures and management to monitor and verify that processes are being performed as prescribed. Action Taken – We concur with the audit finding. While the Center has a policy that meets the compliance requirements, management is responsible for the implementation and monitoring of those processes and procedures. Additional staff training on slide fee discounts is in place and monthly review and testing of compliance with Center sliding fee discount policy is ongoing.

View Audit 319863

Finding 497246 (2023-007)

Significant Deficiency 2023

County of Kern

CA

Allowable Costs / Cost Principles Period of Performance Significant Deficiency § 200.303

Block Grants for Prevention and Treatment of Substance Abuse - Assistance Listing No. 93.959 Recommendation: We recommend the County conduct training with its various departments to instruct them on how to compile expenditures based on the accrual basis of accounting (when the benefits from the expe...

Block Grants for Prevention and Treatment of Substance Abuse - Assistance Listing No. 93.959 Recommendation: We recommend the County conduct training with its various departments to instruct them on how to compile expenditures based on the accrual basis of accounting (when the benefits from the expenditures were received). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Training on accrual basis of accounting is presented during year-end training. The Department will participate in trainings offered by the County regarding the accrual basis of accounting for expenditures and will ensure accruals are properly captured within the proper period. Names of the contact persons responsible for corrective action: Aimee Espinoza, Auditor- Controller and Tarrah Shockley, Division Chief. Planned completion date for corrective action plan: June 30, 20

View Audit 319826

Finding 497243 (2023-006)

Significant Deficiency 2023

County of Kern

CA

Allowable Costs / Cost Principles Period of Performance Significant Deficiency § 200.303

Block Grants for Community Mental Health Services - Assistance Listing No. 93.958 Recommendation: We recommend the County conduct training with its various departments to instruct them on how to compile expenditures based on the accrual basis of accounting (when the benefits from the expenditures we...

Block Grants for Community Mental Health Services - Assistance Listing No. 93.958 Recommendation: We recommend the County conduct training with its various departments to instruct them on how to compile expenditures based on the accrual basis of accounting (when the benefits from the expenditures were received). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Training on accrual basis of accounting is presented during year-end training. As accruals are only recorded in the Financial Management System (FMS) on an annual basis department will have to manually accrue expenditures when charging other departments for costs incurred. The Aging and Adult Services Department will participate in trainings offered by the County regarding the accrual basis of accounting for expenditures and will ensure sure accruals are properly captured in the proper period when charging costs to BHRS. Names of the contact persons responsible for corrective action: Aimee Espinoza, Auditor- Controller and Tarrah Shockley, Division Chief. Planned completion date for corrective action plan: June 30, 2024

View Audit 319826

Finding 497240 (2023-005)

Significant Deficiency 2023

County of Kern

CA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.303

COVID-19 Block Grants for Community Mental Health Services - Assistance Listing No. 93.958 Recommendation: We recommend the County review its process over the allocation of payroll expenditures, based on time worked, to determine what adjustments to its system need to be made. Explanation of disagre...

COVID-19 Block Grants for Community Mental Health Services - Assistance Listing No. 93.958 Recommendation: We recommend the County review its process over the allocation of payroll expenditures, based on time worked, to determine what adjustments to its system need to be made. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Aging and Adult Services Department will assess the payroll allocation process, and necessary adjustments will be made. Names of the contact persons responsible for corrective action: Aimee Espinoza, Auditor- Controller and Tarrah Shockley, Division Chief. Planned completion date for corrective action plan: June 30, 2024

View Audit 319826 Questioned Costs: $1

Finding 497202 (2023-003)

Significant Deficiency 2023

City of Henning

MN

Reporting Significant Deficiency

Management’s Response and Actions Planned: The City’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal e...

Management’s Response and Actions Planned: The City’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Management recognizes this and feels it is effectively handling its reporting responsibilities with the procedures described above.

View Audit 319792

Finding 497026 (2023-002)

Significant Deficiency 2023

Henry J. Austin Health Center, Inc.

PA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.302

The finding arose due to conditions created as a result of turnover experienced by the Center within the finance department, expense reimbursement requests were inadvertently completed incorrectly using incorrect allocation percentages and information. Additional preventative internal control proced...

The finding arose due to conditions created as a result of turnover experienced by the Center within the finance department, expense reimbursement requests were inadvertently completed incorrectly using incorrect allocation percentages and information. Additional preventative internal control procedures will be implemented, including an additional level of review of the reimbursement request prior to submission.

View Audit 319762 Questioned Costs: $1

Finding 496966 (2023-005)

Significant Deficiency 2023

Territory of American Samoa

AS

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Federal Agency Review *Significant Deficiency in Internal Controls over Compliance; Noncompliance Federal Program - CFDA 10.555 – National School Lunch Program ASDOE School Lunch Program (SLP) continues to work with the representative who oversees civil rights for the USDA Western region. SLP co...

Federal Agency Review *Significant Deficiency in Internal Controls over Compliance; Noncompliance Federal Program - CFDA 10.555 – National School Lunch Program ASDOE School Lunch Program (SLP) continues to work with the representative who oversees civil rights for the USDA Western region. SLP continues to have training to correct the issues in their USDA FNS report. POC  SLP Assistant Director Christina Fualaau

View Audit 319698

Finding 496965 (2023-004)

Significant Deficiency 2023

Territory of American Samoa

AS

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Special Tests and Provisions * Significant Deficiencies in Internal Controls over Compliance; Non-Compliance Federal Program - CFDA 20.205 - Highway Planning & Construction The Department of Public Works (DPW) awaits approval of its Implementation and Stewardship agreement from Federal Highway. ...

Special Tests and Provisions * Significant Deficiencies in Internal Controls over Compliance; Non-Compliance Federal Program - CFDA 20.205 - Highway Planning & Construction The Department of Public Works (DPW) awaits approval of its Implementation and Stewardship agreement from Federal Highway. The finding will remain open until the agreement is approved. POC  DPW Deputy Director Laupule Tilei  Civil Engineer Uaealesi Doris Faumuina-Sipelii

View Audit 319698

Finding 496937 (2023-002)

Significant Deficiency 2023

Plymouth Housing Authority

NC

Eligibility HUD Housing Programs Reporting

Section III - Federal Award Findings and Questioned Costs Finding 2023-002 Name of Contact Person: Anette Ange Executive Director Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Compeltion Date: Immediately.

View Audit 319683

Finding 496936 (2023-004)

Significant Deficiency 2023

Iowa Valley Resource Conservation & Development

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties

View of Responsible Officials and Planned Corrective Actions: We will begin providing written documentation of authorizations and reviews as outlined in the Accounting Policies and Procedures Manual.

View Audit 319681

Corrective Action Plans

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