Corrective Action Plans

Finding 394739 (2023-016)

Significant Deficiency 2023

MI

Subrecipient Monitoring HUD Housing Programs Significant Deficiency

Finding Number: 2023-016 Federal Program: 14.218, Department of Housing and Urban Development (HUD), CDBG – Entitlement Grants Cluster, Community Development Block Grants/Entitlement Grants Program (CDBG), COVID 19 Community Development Block Grants/Entitlement Grants Program (CDBG-CV) Condition Per...

Finding Number: 2023-016 Federal Program: 14.218, Department of Housing and Urban Development (HUD), CDBG – Entitlement Grants Cluster, Community Development Block Grants/Entitlement Grants Program (CDBG), COVID 19 Community Development Block Grants/Entitlement Grants Program (CDBG-CV) Condition Per Auditor: The County did not have adequate controls in place to submit the Consolidated Annual Performance and Evaluation Report (CAPER) for the program year ended June 30, 2023 within 90 days after the close of the program year. Planned Corrective Action: Management agrees with the finding. Prior to submitting the CAPER, it was brought to the attention of staff that the CDBG Financial Summary Report had to be completed and attached to the CAPER. Staff held discussions with HUD during a MSHDA Conference (September of 2022) to obtain assistance in completing the report. It was suggested that a meeting would be necessary to provide technical assistance for the report. Staff met with HUD October 4th to discuss the report and provide further guidance. The CAPER report was completed and submitted October 6th. The CDBG Financial Summary Report was completed as part of the CAPER. Management will ensure the CAPER is submitted prior to the deadline moving forward. Anticipated Completion Date: 6/30/25 Responsible Contact Person: Tuesday Redmond

View Audit 304593

Finding 394687 (2023-003)

Significant Deficiency 2023

Legal Services Alabama, INC

AL

Significant Deficiency

Finding 2023-003- Case Requirements Corrective Action: LSA is committed to strengthening our policies and procedures concerning the management of case files. We will collaborate closely with our Managing Attorneys to ensure that all compliance requirements are met effectively. Regarding the incorrec...

Finding 2023-003- Case Requirements Corrective Action: LSA is committed to strengthening our policies and procedures concerning the management of case files. We will collaborate closely with our Managing Attorneys to ensure that all compliance requirements are met effectively. Regarding the incorrect use of a problem code under 65 CFR 1620 – LSA recognizes that on rare occasions clients may have files opened for one problem but ultimately receive assistance in a different legal area. LSA will discuss this matter with LSA’s Managing Attorneys at the next scheduled meeting and create a plan to ensure compliance regarding this issue. Regarding the failure to disclose an affirmative filing under 64 CFR 1644- Under LSA’s current system, all cases where staff use Legal Server to do the necessary forms are automatically included in reporting. For unclear reasons, the staff person in this incident did correctly fill out the form included in the file, but because they did so manually it was not included in the report. We believe this is easily correctable since the staff member was aware of the compliance requirement but simply failed to enter it correctly in the Legal Server system. LSA plans to provide individual training to all case handlers within three months. Post-training, we will conduct a written evaluation to assess the comprehension and implementation of these guidelines by our staff to prevent any future instances of non-compliance. Our goal is to rectify the deficiencies noted in the audit and ensure full compliance moving forward. Contact Person: Michael Forton, Director of Advocacy; (256) 551-2671; mforton@alsp.org

View Audit 304578

Finding 394645 (2023-002)

Significant Deficiency 2023

Ili Senior Housing - Chapel Valley Road, Inc.

WI

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

2023-002 Supportive Housing for the Elderly – CFDA No. 14.157 Recommendation: We recommend that management implement a process to ensure the required replacement reserve deposits are made in a timely manner in accordance with the regulatory agreement. Explanation of disagreement with audit finding: ...

2023-002 Supportive Housing for the Elderly – CFDA No. 14.157 Recommendation: We recommend that management implement a process to ensure the required replacement reserve deposits are made in a timely manner in accordance with the regulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has since deposited the November and December deposits and implemented a process to ensure all required deposits are made in a timely manner going forward. Name(s) of contact person(s) responsible for corrective action: Nicole Chwala Planned completion date for corrective action plan: Corrective action has been completed.

View Audit 304553

Finding 394644 (2023-001)

Significant Deficiency 2023

Ili Senior Housing - Chapel Valley Road, Inc.

WI

Questioned Costs HUD Housing Programs Significant Deficiency

2023-001 Supportive Housing for the Elderly – CFDA No. 14.157 Recommendation: We recommend that management implement a process to ensure proper approval is obtained prior to withdrawing funds from the residual receipts account. Explanation of disagreement with audit finding: There is no disagreement...

2023-001 Supportive Housing for the Elderly – CFDA No. 14.157 Recommendation: We recommend that management implement a process to ensure proper approval is obtained prior to withdrawing funds from the residual receipts account. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has since implemented a process to ensure the proper forms are filled out and submitted with HUD prior to withdrawing funds from the residual receipts account. Name(s) of contact person(s) responsible for corrective action: Nicole Chwala Planned completion date for corrective action plan: April 2024

View Audit 304553 Questioned Costs: $1

Finding 394593 (2023-004)

Significant Deficiency 2023

City of Ortonville, Minnesota

MN

Cash Management Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Unpaid Expenses on Draw Request (2023-004) Federal Agency: Environmental Protection Agency Federal Program Title: Capitalization Grant for Clean Water State Revolving Fund ALN Number: 66.458 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendatio...

Unpaid Expenses on Draw Request (2023-004) Federal Agency: Environmental Protection Agency Federal Program Title: Capitalization Grant for Clean Water State Revolving Fund ALN Number: 66.458 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that management ensures invoices are approved by the City Council before submitting the draw request. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will monitor all draw requests and ensure that expenses are approved by the City Council before reimbursement is requested.

View Audit 304489

Finding 394563 (2023-002)

Significant Deficiency 2023

Mizpah Assisted Living Services, INC

MO

HUD Housing Programs Internal Control / Segregation of Duties Significant Deficiency

FINDING NO. 2023-002 – Quarterly Financial Reports Statement of Condition: The first 2 quarter reports, for period ending September 30, 2022 and December 31, 2022, were submitted one day late, on October 31, 2022 and January 31, 2023 respectively. Recommendation: Project Management must submit the...

FINDING NO. 2023-002 – Quarterly Financial Reports Statement of Condition: The first 2 quarter reports, for period ending September 30, 2022 and December 31, 2022, were submitted one day late, on October 31, 2022 and January 31, 2023 respectively. Recommendation: Project Management must submit the quarterly financial information within the prescribed timeframe. Project Management should review its internal controls and ensure that systems are in place so that the filing requirement will be met in future quarters and years. Management’s Response: There is no disagreement with the audit finding.

View Audit 304437

Finding 394562 (2023-001)

Significant Deficiency 2023

Mizpah Assisted Living Services, INC

MO

Internal Control / Segregation of Duties Reporting Significant Deficiency

FINDING NO. 2023-001 – Quarterly Financial Reports Statement of Condition: Quarterly financial statements not submitted to loan servicer within the 60 day period allotted, as the first quarter report was not submitted until November 4, 2022. Recommendation: Project Management must submit the quart...

FINDING NO. 2023-001 – Quarterly Financial Reports Statement of Condition: Quarterly financial statements not submitted to loan servicer within the 60 day period allotted, as the first quarter report was not submitted until November 4, 2022. Recommendation: Project Management must submit the quarterly financial information within the prescribed timeframe. Project Management should review its internal controls and ensure that systems are in place so that the filing requirement will be met in future quarters and years. Management’s Response: There is no disagreement with the audit finding.

View Audit 304437

Finding 394560 (2023-003)

Significant Deficiency 2023

Collier County

FL

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

CDBG -Entitlement Grants Cluster -Assistance Listing No. 14.CDBG Recommendation: Strengthen policies and procedures to ensure that reporting due dates are determined by the Federal regulations and that internal processes mirror the requirements of the Federal regulations. Explanation of disagreeme...

CDBG -Entitlement Grants Cluster -Assistance Listing No. 14.CDBG Recommendation: Strengthen policies and procedures to ensure that reporting due dates are determined by the Federal regulations and that internal processes mirror the requirements of the Federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will submit revised FY 2023 reports as applicable, update procedures to ensure report deadlines are based on the subaward execution date and update internal controls to ensure deadlines are met per the Federal regulations. Name(s) of the contact person(s) responsible for corrective action: Therese Stanley, Grants Compliance Manager, 239-252-2959 Planned completion date for corrective action plan: May 30, 2024

View Audit 304432

Finding 394377 (2023-001)

Significant Deficiency 2023

Crystal Lake Preservation Corporation 071-11281/il06-M000-214

IL

HUD Housing Programs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding Number: 2023-001 Condition: The Corporation withdrew cash from the tenant security account during May and June 2023 in the amounts of $7,000 and $7,500, respectively, causing the balance of the security deposit liability to exceed the asset balance at month-end. These funds were used to fund...

Finding Number: 2023-001 Condition: The Corporation withdrew cash from the tenant security account during May and June 2023 in the amounts of $7,000 and $7,500, respectively, causing the balance of the security deposit liability to exceed the asset balance at month-end. These funds were used to fund operating costs on behalf of the Corporation. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited funds to the security deposit cash account in order to meet the regulatory agreement requirement before year-end. Contact person responsible for corrective action: Laura Selby, Executive Vice President - COO Anticipated Completion Date: March 25, 2024

View Audit 304382

Finding 394361 (2023-002)

Significant Deficiency 2023

Ucr of Canal Winchester, Ohio, Inc. D/b/a Canal Village

OH

HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

The security deposit was refunded to the tenant on the 34th day subsequent to their move-out. Management has taken measures to improve internal controls over compliance related to tenant security deposit refunds.

View Audit 304365

Finding 394330 (2023-001)

Significant Deficiency 2023

Opportunity Resource Fund

MI

Eligibility Reporting Significant Deficiency

OPPORTUNITY RESOURCE FUND CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2023 Opportunity Resource Fund respectfully submits the following corrective action plan for the year ended December 31, 2023. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit period: Year e...

OPPORTUNITY RESOURCE FUND CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2023 Opportunity Resource Fund respectfully submits the following corrective action plan for the year ended December 31, 2023. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit period: Year ended December 31, 2023. Contact Person: Kevin Fitzerald, Vice President of Finance & CFO The findings from December 31, 2023, schedule of findings and questioned are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding: Federal Award Finding: Finding 2023-001 Recommendation: We recommend Opportunity Resource Fund, in the future, implement a review process of applicant information to ensure that all data input into the loan system is accurate. Action to be taken: Opportunity Resource Fund (OppFund) will be implementing a review process to ensure that application information properly input it into the loan servicing system accurately. OppFund will be doing this in a two-part process first by hiring a loan closing position, (starts April 1st) one of their responsibilities will be to review the application and loan servicing software to ensure accuracy. The other part will be to automate the process to ensure that the manual errors do not occur.

View Audit 304338

Finding 394323 (2023-002)

Significant Deficiency 2023

Casa Farnese, Inc.

PA

HUD Housing Programs Procurement, Suspension & Debarment Significant Deficiency

U.S. Department of Housing and Urban Development Section 241(a) Supplemental Loan Insurance Multifamily Rental Housing - Loan Section – Assistance Listing No. 14.151 and 223 (f) Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects - Loan Account – Assistance L...

U.S. Department of Housing and Urban Development Section 241(a) Supplemental Loan Insurance Multifamily Rental Housing - Loan Section – Assistance Listing No. 14.151 and 223 (f) Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects - Loan Account – Assistance Listing No. 14.155 Per review of the prior year financial statements, the surplus cash calculation indicated a total deposit of $18,643 was required within 90 days after year end. Per our review of the Berkadia account activity, the full deposit was not made within the required timeframe, therefore was not properly recorded and in accordance with the compliance requirements of HUD. The Deposit was not made until August 7, 2023. The funds were not recorded in a separate general ledger account and were recorded with replacement reserve funds when the deposit was occurred. Recommendation: The organization should review its internal controls and procedures to ensure any surplus cash identified at year end is timely deposited into residual receipt account. In addition, we recommend Berkadia be instructed to separate the funds from the other reserve funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. The action was taken in response to the finding: The general ledger has been updated as of 03/15/2024 for the 12/31/2023 financials and will be carried forward on the financial statements until it is drawn down to zero. We will work with Berkadia (loan holder) to provide additional reporting if possible. The funds are in a separate account with Berkadia as specified; however, reports drawn from Berkadia’s site are consolidated. During the initial deposit of the 2022 residual receipts, we encountered trouble identifying our new representative at Berkadia, who could assist us with opening a new account and depositing the funds. Now that we have established this contact, we do not expect to encounter any issues in the future. We have been provided a detailed report from Berkadia that depicts each reserve and residual receipts balance separately as its account. Per Berkadia's classification, it is a reserve account consolidated from some reports. We will request if they have the reporting ability to separate them further. Name(s) of the contact person(s) responsible for corrective action: Darryl Yorkman, Controller PRD Management Planned completion date for a corrective action plan: A request to Berkadia was made on 03/18/2024. Completion: 12/31/2024

View Audit 304326

Finding 394321 (2023-001)

Significant Deficiency 2023

Choanoke Area Development Associaion, Inc.

NC

Questioned Costs Internal Control / Segregation of Duties HUD Housing Programs

The Association will update the procedures for review and posting of invoices for proper cutoff dates. Currently, our cutoff policy is the end of the month. CADA will amend the Fiscal Policy to add that accounting staff will carefully review all invoices to ensure that CADA has reconciled each autho...

The Association will update the procedures for review and posting of invoices for proper cutoff dates. Currently, our cutoff policy is the end of the month. CADA will amend the Fiscal Policy to add that accounting staff will carefully review all invoices to ensure that CADA has reconciled each authorized invoice for payment in the correct fiscal year, with proper coding and authorizations. Accounting staff will check with service providers/vendors to ensure that CADA has received all invoices/purchase orders for a fiscal year prior to final closing of the fiscal year. The CADA Executive Director and Finance Director will present recommended Fiscal Policy changes to the Association’s Fiscal and Executive Committees for their review and input. After the Committees’ review and input, the Chairs of The Executive and Finance Committees will present the recommended changes to the Fiscal Policies to CADA’s full Board for approval. Upon Board approval of the Amended Fiscal policy, the Finance Director will train the accounting staff about the fiscal policies changes and instruct staff to implement the policy changes. The Executive Director and Fiscal Director will provide oversight throughout the year including requiring staff to check with service providers to ensure that the vendors have submitted all invoices for the fiscal year and all purchase orders reconciled or cleared by end of fiscal year. Proposed Completion Date: June 30, 2024.

View Audit 304318 Questioned Costs: $1

Finding 394312 (2023-003)

None 2023

Pryor School District No. 2 & 3

MT

Reporting Significant Deficiency § 200.512

Finding 2023-003 - Reporting w Compliance (Repeat Finding: 2022-008, 2021-006) Significant Deficiency Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2024, Questioned Costs: None. Criteria: 2 CFR §200.512 of t...

Finding 2023-003 - Reporting w Compliance (Repeat Finding: 2022-008, 2021-006) Significant Deficiency Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2024, Questioned Costs: None. Criteria: 2 CFR §200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form and reporting package by a due date that is the earlier of 30 calendar days after receipt of the auditor's report(s) or nine months after the end of the audit period. Cause: During FY 2020-21, 2021-22, and 2022-23 the School District employed multiple Business Managers. This affected providing documentation In a timely manner. Effect: Late filing of the data _collection forn1 results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and Implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set faith by Uniform Guidance, Views of Responsible Officials: The Superintendent and the Business manager concur with this finding. We are unable to find an auditor in the state of Montana and will continue to work with the current audit company to ensure that the audit is completed in a timely manner and by the deadlines required by the state.

View Audit 304293

Finding 394255 (2023-002)

Significant Deficiency 2023

City of South Lake Tahoe

CA

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

Finding 2023-002 Federal Agency: U.S. Department of the Treasury Program/Cluster: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-through: N/A Award No. and Year: N/A, 2022 Compliance Requirements: Reporting Type of Finding: Significant Defic...

Finding 2023-002 Federal Agency: U.S. Department of the Treasury Program/Cluster: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-through: N/A Award No. and Year: N/A, 2022 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance Views of Responsible Officials and Corrective Action Plan: Management agrees. The review of the information to be submitted has been performed and documented, however, due to the report submission portal not providing an option for the authorized official to review inputted information and authorize the submission, the preparer submitted the report in accordance with the previously approved information. Our procedures have been modified to document evidence of additional review of required reports by the responsible individual prior to submission. Responsible Individual(s): Olga Tikhomirova, Director of Finance Anticipated Completion Date: September 2024

View Audit 304261

Finding 393950 (2023-002)

Significant Deficiency 2023

Columbia Gorge Community College

OR

Allowable Costs / Cost Principles Eligibility Significant Deficiency

2023-002 – Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Significant Deficiency in Internal Controls over Compliance Federal Agency Name: Department of Education Federal Assistance Listing Number: 84.425E Federal Program Name: Higher Education Emergency Relief Funds (HEERF) S...

2023-002 – Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Significant Deficiency in Internal Controls over Compliance Federal Agency Name: Department of Education Federal Assistance Listing Number: 84.425E Federal Program Name: Higher Education Emergency Relief Funds (HEERF) Student Aid Portion Finding Summary: The College did not have consistent controls in place to formerly approve a plan for distribution of funds that was documented and circulated to the College. The lack of a documented plan for distribution of funds to students increases the risk that funds were inappropriately disbursed to students at the wrong amounts. In addition, it increases the risk that the disbursements were not equitable across the student population. Responsible Individuals: Dr. Lorelle Davies, Chief Financial Officer Michael N. Espinoza, Vice President of Student Services Corrective Action Plan: HEERF procedures and processes were adopted and provided to the auditors during the audit process. Three independent outreach efforts were implemented to contact, support, and release funding to students. Limited staffing and a sense of urgency in emergency disbursements contribute less than perfect execution. Documentation was provided for all sample disbursements with a few instances of missing documentation. The Rubric for disbursement through Student Services based on a Pell and enrollment need evaluation was not available to auditors. The college can reproduce criteria to support disbursement. All HEERF funding was distributed to students that met eligibility requirements withing the June 30, 2023, disbursement deadline. Ongoing efforts include the following:  The college will continue to archive and document all disbursement records.  Continued implementation of processes and procedures for all aid disbursement to prevent future instances. Anticipated Completion Date: Completed June 30, 2023

View Audit 304126

Finding 393949 (2023-003)

Significant Deficiency 2023

Columbia Gorge Community College

OR

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.328 § 200.329

2023-003 – Reporting – Significant Deficiency in Internal Controls over Compliance Federal Agency Name: Department of Education Federal Assistance Listing Number: 84.425E, 84.425F Federal Program Name: Higher Education Emergency Relief Funds (HEERF) Student Aid Portion, Higher Education Emergency Re...

2023-003 – Reporting – Significant Deficiency in Internal Controls over Compliance Federal Agency Name: Department of Education Federal Assistance Listing Number: 84.425E, 84.425F Federal Program Name: Higher Education Emergency Relief Funds (HEERF) Student Aid Portion, Higher Education Emergency Relief Funds (HEERF) Institutional Portion Finding Summary: A sample of 4 special reports from the population of 4 special reports was selected. For the three quarterly reports selected, the College could not provide support that the reports were published timely. In addition, the College could not provide consistent institutional records for the data included in the three quarterly reports or annual reports. Three of the four quarterly reports were corrected based on the audit procedures performed, the College did not properly identify these as “corrected” upon posting to the College website. Responsible Individuals: Dr. Lorelle Davies, Chief Financial Officer 105 Courtney Judah, Executive Director of Institutional Effectiveness Corrective Action Plan: The college will continue to apply a detailed reporting process for timely collection and reporting of grants. Reporting to include the following:  Accurate and regular collection of data needed to report outcomes and service populations.  Cross verify data with Institutional Effectiveness and Institutional Research.  Post in accordance with grant requirements including documentation to record posting and submission dates. Anticipated Completion Date: Completed April 30, 2024

View Audit 304126

Finding 393880 (2023-010)

Material Weakness 2023

YWCA West Central Michigan

MI

Questioned Costs Cash Management Period of Performance § 200.305

The YWCA will implement the following changes in its accounting procedures. 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The C...

The YWCA will implement the following changes in its accounting procedures. 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The CFO will review the month and year noted by the Staff Accountant prior to entry into accounts payable.

View Audit 304072 Questioned Costs: $1

Finding 393879 (2023-009)

Significant Deficiency 2023

YWCA West Central Michigan

MI

Questioned Costs Cash Management Significant Deficiency § 200.305

The YWCA will implement the following changes in its accounting procedures. Each month, an aged open accounts payable report will be produced as part of the month end closing. Invoices that are past due will be paid in the following batch of payments (which are typically run weekly). If it is deter...

The YWCA will implement the following changes in its accounting procedures. Each month, an aged open accounts payable report will be produced as part of the month end closing. Invoices that are past due will be paid in the following batch of payments (which are typically run weekly). If it is determined that the invoice is not being paid for a valid reason, it will be removed from accounts payable at that time.

View Audit 304072 Questioned Costs: $1

Finding 393865 (2023-007)

Significant Deficiency 2023

YWCA West Central Michigan

MI

Subrecipient Monitoring HUD Housing Programs Significant Deficiency

The YWCA will address any open items from the 2023 HUD monitoring assessment and close any findings. Future findings, if any, will be closed with HUD within 30 days of receipt of the findings.

View Audit 304072

Finding 393863 (2023-005)

Significant Deficiency 2023

YWCA West Central Michigan

MI

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

The YWCA will implement the following changes in its accounting procedures: 1. For each client in the HEAL program, where the YWCA pays rent for the client, a rent reasonableness form will be completed by the HEAL program staff and approved by the HEAL Program Director and Sr. Director. The form wil...

The YWCA will implement the following changes in its accounting procedures: 1. For each client in the HEAL program, where the YWCA pays rent for the client, a rent reasonableness form will be completed by the HEAL program staff and approved by the HEAL Program Director and Sr. Director. The form will be saved in the client’s file within the Bizstream client management program. The rent reasonableness form will also be submitted to the finance department prior to, or along with a request for the client’s first rent payment.

View Audit 304072

Finding 393807 (2023-001)

Material Weakness 2023

The Dream Program, Inc.

VT

Internal Control / Segregation of Duties Significant Deficiency

Auditors Finding: Finding No.:2023-001 (2022-002) Issue: The DREAM Program did not properly document approval on invoices for various expenses. Root Cause: The organization had not implemented an explicit approval process throughout the whole year being audited. Corrective Action Planned: ● Effectiv...

Auditors Finding: Finding No.:2023-001 (2022-002) Issue: The DREAM Program did not properly document approval on invoices for various expenses. Root Cause: The organization had not implemented an explicit approval process throughout the whole year being audited. Corrective Action Planned: ● Effective June 2023, the Organization requires all invoices to be explicitly approved by both the operations director and the executive director in Bill.com prior to the payment being sent out. ● All transactions are reviewed by the bookkeeper at the close of month and a CPA quarterly. ● Relevant staff will meet post-audit to debrief, and continue to meet quarterly during existing “internal audit” meetings, to better identify areas for improvement. The organization will continue to strengthen our review process by initiating more involvement from our Board of Directors’ Finance Committee. Persons Responsible for Corrective Actions: Mike Foote, Executive Director; Christina Cramer, Business Manager; Kayla Brosilow, Operations Director; Bookkeeper; External Accountant; Board Finance Committee Meeting

View Audit 303991

Finding 393767 (2023-001)

Significant Deficiency 2023

Plumas County Community Development Commission

CA

HUD Housing Programs Reporting Significant Deficiency

Management's Response: The Fiscal Year-End 2023 Single Audit was late due to the previous three Single Audits also being late. PCCDC's Finance Team has worked meticulously to get those submissions completed. The Finance Team has also implemented procedures that adhere to deadlines and policies set b...

Management's Response: The Fiscal Year-End 2023 Single Audit was late due to the previous three Single Audits also being late. PCCDC's Finance Team has worked meticulously to get those submissions completed. The Finance Team has also implemented procedures that adhere to deadlines and policies set both internally and the Agency's funding sources. The devotion of the team along with higher standards led by the Finance Director will ensure timely and accurate submissions. Estimated Completion Date: 07/01/2023 Responsible Party: Cindy Ramsey - Finance Director

View Audit 303951

Finding 393703 (2023-002)

Significant Deficiency 2023

Planned Parenthood North Central States

MN

Internal Control / Segregation of Duties Eligibility Significant Deficiency

Title X – Assistance Listing No. 93.217Recommendation: We recommend management review its patient intake process to ensure income and household size is properly verified, adequately documented, and retained for each patient in accordance with organizational policies and program requirements. Explana...

Title X – Assistance Listing No. 93.217Recommendation: We recommend management review its patient intake process to ensure income and household size is properly verified, adequately documented, and retained for each patient in accordance with organizational policies and program requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PPNCS has put a process in place to ensure patient income and household size is accurately identified and documented. Patients report their income and household size to the health center staff, who enter the information into the electronic medical record system (NextGen). After the information is entered, a registration form (B209) is printed and given to the patient to review, verify, and sign. Name of the contact person responsible for corrective action: Randy Drager, CFO Planned completion date for corrective action plan: April 15, 2024

View Audit 303852

Finding 393646 (2023-002)

Material Weakness 2023

Ray County Memorial Hospital

MO

Material Weakness Reporting Significant Deficiency

2023-002 Provider Relief Fund Reporting of Lost Revenue Corrective action planned: Reporting schedule will be corrected as indicated to ensure lost revenue calculation is correct. Anticipated completion date: June 30, 2024 Contact person responsible for corrective action: David Usher, Chief Financi...

2023-002 Provider Relief Fund Reporting of Lost Revenue Corrective action planned: Reporting schedule will be corrected as indicated to ensure lost revenue calculation is correct. Anticipated completion date: June 30, 2024 Contact person responsible for corrective action: David Usher, Chief Financial Officer

View Audit 303788

Corrective Action Plans

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