Corrective Action Plans

Finding 503757 (2022-005)

Significant Deficiency 2022

ME

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-005 Improve Compliance with American Rescue Plan Reporting Planned Corrective Action: In future reporting periods the City will ensure all activity is included within our U.S. Treasury Reporting Portal quarterly submissions, including activity from the formula approach to our revenue re...

Finding 2022-005 Improve Compliance with American Rescue Plan Reporting Planned Corrective Action: In future reporting periods the City will ensure all activity is included within our U.S. Treasury Reporting Portal quarterly submissions, including activity from the formula approach to our revenue replacement category. Anticipated Completion Date: June 30, 2024 Contact Person: Brendan O’Connell, Director of Finance

View Audit 326022

Finding 503676 (2022-004)

Significant Deficiency 2022

Southwestern Christian University, Inc.

OK

Subrecipient Monitoring Reporting Significant Deficiency

Common Origination and Disbursement (COD) Reporting Planned Corrective Action: Southwestern Christian University will provide ongoing training to employees involved in posting batches to student ledgers. This training will include the importance of understanding when posting batches to student ledg...

Common Origination and Disbursement (COD) Reporting Planned Corrective Action: Southwestern Christian University will provide ongoing training to employees involved in posting batches to student ledgers. This training will include the importance of understanding when posting batches to student ledgers, batch dates cannot be changed from the posting information provided by the financial aid department. The 10 student's disbursement dates have been updated in COD to reflect the disbursement date of the student ledger. All 10 students in the finding were from the same batch. Person Responsible for Corrective Action Plan: Rita Palmer, Director of Financial Aid Anticipated Date of Completion: Immediately

View Audit 325887

Finding 503671 (2022-002)

Significant Deficiency 2022

Public Defender Association

WA

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency

Significant deficiency in internal control over compliance for allowable costs related to adequate documentation. Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: • This is primarily related to the absence of receipts for expen...

Significant deficiency in internal control over compliance for allowable costs related to adequate documentation. Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: • This is primarily related to the absence of receipts for expense items under $75. There are three items contributing to this finding: 1) Receipts that were not able to be located related to employees who had left the organization and did not provide receipts prior to departure - $0 of sample list. 2) Receipts that were simply not able to be found - $0 from sample list. 3) In general, PDA relies on our credit card platform for the repository of credit card receipts. The forum used during 2021 was “Elan”. Elan only retains receipts up to a maximum of 12 months from the date of spending. Due to the timing of the audit, in most cases 7-12 months had passed when the receipts were requested, and we were not able to extract from that system and therefore relied on employees’ records (see #1-2 above). Total amount related to expiration of receipts in Elan - $114.40. • PDA’s policy is to retain and upload receipts for all spending, no minimum. • In May of 2022, PDA moved to a new credit card platform (“Center”), which retains receipts into perpetuity. Anticipated completion date: This was implemented in May of 2022. Name(s) of the contact person(s) responsible for corrective action: Co-Executive Directors, Finance team

View Audit 325874

Finding 503648 (2022-001)

Significant Deficiency 2022

Hughes Village Council

AK

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Jennifer Babcock Corrective Action Plan: Hughes Village Council is now compliant with all past due audits. In order to ensure audits are completed on time, HVC will sch...

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Jennifer Babcock Corrective Action Plan: Hughes Village Council is now compliant with all past due audits. In order to ensure audits are completed on time, HVC will schedule the audit at least 3 months prior to the March deadline. Proposed Completion Date: 10/15/2024

View Audit 325853

Finding 503645 (2022-001)

Significant Deficiency 2022

Hospital Comunitario Buen Samaritano, Inc.

PR

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.512

Finding No. 2022-001-Reporting-Late filing of data collection form and reporting package 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 thi...

Finding No. 2022-001-Reporting-Late filing of data collection form and reporting package 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 20 days after the end of the calendar year, in order to complete the audit within the first 90 days after the end of the calendar year. This Plan must be implemented no later than December 27, 2024.

View Audit 325833

Finding 503450 (2022-007)

Significant Deficiency 2022

West Side Community Health Services INC

MN

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Health Centers Cluster – Assistance Listing No. 93.2242/93.527 Recommendation: We recommend management implement a review process to check individual's compensation charged to federal grants against annual federal limitations prior to drawdown of funds. Explanation of disagreement with audit finding...

Health Centers Cluster – Assistance Listing No. 93.2242/93.527 Recommendation: We recommend management implement a review process to check individual's compensation charged to federal grants against annual federal limitations prior to drawdown of funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement review processes to identify individuals over federal wage limitations moving forward before being charged to federal grants. Name(s) of the contact person(s) responsible for corrective action: Duke Fokuo Planned completion date for corrective action plan: December 2024

View Audit 325563 Questioned Costs: $1

Finding 503449 (2022-006)

Significant Deficiency 2022

West Side Community Health Services INC

MN

Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.303

Health Centers Cluster, Provider Relief Fund – Assistance Listing No. 93.2242/93.527, 93.498 Recommendation: We recommend implementing a formal policy and procedure where there is a review of all required reporting by an individual that did not prepare the report. Documentation should be retained to...

Health Centers Cluster, Provider Relief Fund – Assistance Listing No. 93.2242/93.527, 93.498 Recommendation: We recommend implementing a formal policy and procedure where there is a review of all required reporting by an individual that did not prepare the report. Documentation should be retained to support the review/approval occurrence. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement a formal review process for reporting and retain documentation of review. Name(s) of the contact person(s) responsible for corrective action: Duke Fokuo Planned completion date for corrective action plan: December 2024

View Audit 325563

Finding 503448 (2022-005)

Significant Deficiency 2022

West Side Community Health Services INC

MN

Cash Management Reporting Significant Deficiency § 200.303

Health Centers Cluster – Assistance Listing No. 93.2242/93.527 Recommendation: We recommend reviewing reconciliation procedures between detailed grant expenditures and summary schedules used in reporting/draw down requests to ensure sufficient detail to support draw downs. Also recommend a detailed ...

Health Centers Cluster – Assistance Listing No. 93.2242/93.527 Recommendation: We recommend reviewing reconciliation procedures between detailed grant expenditures and summary schedules used in reporting/draw down requests to ensure sufficient detail to support draw downs. Also recommend a detailed review and approval process for federal grant eligible expenditures and draw downs, to identify issues prior to draw down or reporting in the future. Documentation should be retained to support review/approval occurrence. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review and improve reconciliation and review process around eligible expenditures for federal grants, and drawdowns of federal funds. Name(s) of the contact person(s) responsible for corrective action: Duke Fokuo Planned completion date for corrective action plan: December 2024

View Audit 325563

Finding 503201 (2022-002)

Significant Deficiency 2022

Tishomingo County Special Municipal Separate School District

MS

Eligibility School Nutrition Programs Significant Deficiency

2022-002 a. Name of Contact Person Responsible for Corrective Action Name: Mary Beth Sheffield Title: Child Nutrition Director Phone Number: 662-423-3206 b. Corrective Action Planned: The District will increase training to appropriate personnel and ensure all documentation is fully reviewed to make ...

2022-002 a. Name of Contact Person Responsible for Corrective Action Name: Mary Beth Sheffield Title: Child Nutrition Director Phone Number: 662-423-3206 b. Corrective Action Planned: The District will increase training to appropriate personnel and ensure all documentation is fully reviewed to make sure requirements are met before processing eligibility applications. c. Anticipated Completion Date: 10/08/2024

View Audit 325287

Finding 503068 (2022-003)

Significant Deficiency 2022

Hope Toledo Services

OH

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency

Other- Significant Deficiency in Internal Control over Compliance with respect to record retention Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that management continue to recruit for staff to fill the needed positions in the finance ...

Other- Significant Deficiency in Internal Control over Compliance with respect to record retention Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that management continue to recruit for staff to fill the needed positions in the finance department as they continue to grow. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Organization is actively seeking to hire additional staffing for the finance department. It has currently been operated on a parttime basis and our growth has exceeded that capacity. Name of the contact person responsible for corrective action: John C. Jones, President and CEO Planned completion date for corrective action plan: December 31, 2024 If the U.S. Department of Treasury has questions regarding this plan, please call John C. Jones at 419- 720-4281.

View Audit 325040

Finding 503067 (2022-002)

Significant Deficiency 2022

Hope Toledo Services

OH

HUD Housing Programs Reporting Significant Deficiency

Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that reports are prepared and reviewed by separate individuals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in ...

Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that reports are prepared and reviewed by separate individuals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Organization will add a layer of review for the prepared reports prior to submission to the grantor. Name of the contact person responsible for corrective action: John C. Jones, President and CEO Planned completion date for corrective action plan: October 31, 2024

View Audit 325040

Finding 502528 (2022-001)

Significant Deficiency 2022

Harlem Center for Education, Inc.

NY

Questioned Costs Eligibility Significant Deficiency

The Organization accepts the recommendation of the auditor. In the future, the Organization will implement an additional internal control regarding the verification of eligibility for Educational Opportunity Centers' participants. Specifically, in cases where the staff member who signed the "Verific...

The Organization accepts the recommendation of the auditor. In the future, the Organization will implement an additional internal control regarding the verification of eligibility for Educational Opportunity Centers' participants. Specifically, in cases where the staff member who signed the "Verification of Eligibility and Acceptance" form does not check off the citizenship status or need areas on the form, the data entry specialist will return the participant folder to that staff member to obtain the required eligibility information before including the participant in the database. In the event that the eligibility information is unobtainable, the participant will not be input into the database nor counted as a participant. In addition, more periodic testing of files will be undertaken to identify any participants who do not have the necessary eligibility information, with corrective action taken as needed.

View Audit 324518 Questioned Costs: $1

Finding 502268 (2022-004)

Significant Deficiency 2022

American Association of Physics Teachers, Inc.

MD

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Significant Deficiency § 200.303

Finding 2022-004: Payroll Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1431638 (9/1/2014 ...

Finding 2022-004: Payroll Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1431638 (9/1/2014 – 8/31/2022), 1500529 (9/1/2015 – 8/31/2022), 1624185 (9/16/2016 – 8/31/2022), 1726113 (8/1/2017 – 9/30/2023), 1907950 (7/1/2019 – 6/30/2024), 2141745 (5/1/2022 – 4/30/2027), 2212807 (7/1/2022 – 6/30/2026) Federal Program: Research and Development Cluster (Mathematical and Physical Sciences) Assistance Listing Number and Title: 47.049 Mathematical and Physical Sciences Name of Federal Agency, Pass Through Entity, Award Number and Year: National Science Foundation: 1821372 (10/1/2018 – 9/30/2024 pass through entity American Physical Society) Condition: Payroll approvals for individuals are not always made by individuals who are the employee’s supervisors or are otherwise knowledgeable about their level of effort during the payroll periods paid for. Of the 63 individual payroll payments tested to 12 separate individuals, totaling $105,046 charged to federal grants, we identified 38 total payments to 7 separate individuals, totaling $43,704, where the timesheet was approved by the CFO, who we do not consider to be knowledgeable of the employee’s activities during a given pay period. Five of these seven individuals were full-time employees and the other two were part-time employees. Views of Responsible Officials and Planned Corrective Actions: AAPT has made changes to correctly reflect the employee’s assigned supervisor based on the position and job duties of the employees. Anticipated Completion Date: 04/01/2024 Responsible Official: Michael Brosnan, CFO

View Audit 324376

Finding 502266 (2022-001)

Significant Deficiency 2022

American Association of Physics Teachers, Inc.

MD

Reporting Significant Deficiency

Finding 2022-001: State Audit Law and Single Audit Reporting Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Sci...

Finding 2022-001: State Audit Law and Single Audit Reporting Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1431638 (9/1/2014 – 8/31/2022), 1500529 (9/1/2015 – 8/31/2022), 1624185 (9/16/2016 – 8/31/2022), 1640791 (9/15/2016 – 8/31/2022), 1720869 (5/15/2017 – 4/30/2022), 1726113 (8/1/2017 – 9/30/2023), 1821462 (7/1/2018 – 6/30/2024), 1940925 (1/15/2020 – 12/31/2023), 1907950 (7/1/2019 – 6/30/2024), 2015205 (4/1/2020 – 3/31/2022), 2021059 (10/1/2020 – 9/30/2024), 2141745 (5/1/2022 – 4/30/2027), 2212807 (7/1/2022 – 6/30/2026) Federal Program: Research and Development Cluster (Mathematical and Physical Sciences) Assistance Listing Number and Title: 47.049 Mathematical and Physical Sciences Name of Federal Agency, Pass Through Entity, Award Number and Year: National Science Foundation: 1821372 (10/1/2018 – 9/30/2024 pass through entity American Physical Society), 1834530 (9/1/2018 – 8/31/2025 pass through entity American Physical Society), 1938815 (8/1/2020 – 7/31/2024) Federal Program: Research and Development Cluster (Science) Assistance Listing Number and Title: 43.001 Science Name of Federal Agency, Pass Through Entity: National Aeronautics and Space Administration: NNX16AR36A (8/24/2016 – 8/23/2021 pass through entity Temple University of the Commonwealth System of Higher Education), 80NSSC21K1560 (6/28/2021 – 6/27/2022 pass through entity Temple University of the Commonwealth System of Higher Education), 80NSSC22K1071 (5/23/2022 – 5/22/2023)Condition: AAPT did not timely file the audit with the annual financial report with the State of New York. AAPT did not timely file the single audit with the Federal Clearing House. Views of Responsible Officials and Planned Corrective Actions: AAPT has institute new policies and deadlines for staff to submit the required documentation in order for the accounting department to close the monthly books on a more timely and accurate financial statements. The polices include new staff repercussions for not following the new policies up to termination of employment. Anticipated Completion Date: October 15, 2024 Responsible Official: Michael Brosnan, CFO

View Audit 324376

Finding 501898 (2022-003)

Significant Deficiency 2022

Access, INC

CA

Reporting Significant Deficiency § 200.512

Access, Inc. has recently employed a CFO with extensive experience with the Department of Labor grants and contracts, to assist with the accounting process and to ensure the books are closed in a timely fashion and the reporting package to be submitted to the Federal Audit Clearinghouse.

View Audit 324040

Finding 501768 (2022-010)

Significant Deficiency 2022

Highscope Educational Research Foundation

MI

Cash Management Significant Deficiency

Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Cash Management). Program. U.S. Department of Education; Education Innovation and Research, Supporting Preschool and Kindergarten Students; ALN 84.411C; Award Number U411C160089. Condi...

Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Cash Management). Program. U.S. Department of Education; Education Innovation and Research, Supporting Preschool and Kindergarten Students; ALN 84.411C; Award Number U411C160089. Condition. Throughout the period of the grant, the Organization requested drawdowns of federal funds from the grantor in excess of their immediate needs and in excess of grant expenses incurred. Effect. The Organization received federal funds in excess of their immediate needs and in excess of the total amount expended. Upon discovering this error, and after consulting with the U.S. Department of Education, the Organization returned $154,615 to the grantor on November 4, 2022 and $75,167 on March 20, 2023. Corrective Action Plan. A policy around federal programs has been created and will be implemented for all future federal grants, which includes cash management to ensure funds drawn down are not in excess of need and amount expended. Contact Person Responsible. Alison Polidano Anticipated Completion Date. September 15, 2024

View Audit 323858

Finding 501766 (2022-008)

Significant Deficiency 2022

Highscope Educational Research Foundation

MI

Allowable Costs / Cost Principles Significant Deficiency

Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles). Program. U.S. Department of Education; Education Innovation and Research, Supporting Preschool and Kindergarten Students; ALN 84.411C; Award Number U411C160089. ...

Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles). Program. U.S. Department of Education; Education Innovation and Research, Supporting Preschool and Kindergarten Students; ALN 84.411C; Award Number U411C160089. Condition. In four instances out of a sample of twelve transactions, wages charged to the grant were in excess of the actual wages. In addition, there was no evidence of review and approval for any of the twelve transactions tested. Effect. As a result of this condition, the Organization over charged wages to the federal grant. Corrective Action Plan. In the policy for federal grants, it addresses the review of all expenses to ensure incorrect calculations do not happen. This includes a detailed supervisory review of payroll reports. Contact Person Responsible. Alison Polidano and Mark Ortiz Anticipated Completion Date. September 15, 2024

View Audit 323858

Finding 501763 (2022-003)

Significant Deficiency 2022

Isuroon

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

Isuroon acknowledges the audit finding and has taken proactive steps to implement a comprehensive corrective plan. The ongoing recruitment of an experienced finance director, as outlined, marks a crucial milestone in strengthening leadership and oversight within the finance department. This individu...

Isuroon acknowledges the audit finding and has taken proactive steps to implement a comprehensive corrective plan. The ongoing recruitment of an experienced finance director, as outlined, marks a crucial milestone in strengthening leadership and oversight within the finance department. This individual will bring invaluable expertise to ensure that accounting processes adhere to regulatory mandates, including those stipulated in 2 CFR 200.512. Furthermore, the engagement of a certified accounting firm for monthly reviews of the books of accounts underscores Isuroon's proactive approach to enhancing financial controls. This external oversight not only complements the efforts of the finance director but also provides an additional layer of assurance regarding the accuracy and completeness of accounting records throughout the fiscal year. Moreover, the CEO's commitment to closely monitor the accounting department and collaborate closely with the finance team, under the guidance of the new finance director, underscores Isuroon's dedication to timely reporting. The CEO's direct involvement will foster ongoing communication and cooperation, ensuring that periodic reports are promptly disseminated to donors, auditors, the board of directors, and all other relevant stakeholders. By leveraging these resources and fostering a culture of accountability and transparency, Isuroon is well-positioned to address the root causes of the audit findings and establish robust mechanisms for the timely submission of audit reporting packages in the future.

View Audit 323854

Finding 501760 (2022-002)

Significant Deficiency 2022

Isuroon

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

Isuroon acknowledges the impact of staff turnover and the critical need for strong leadership within the finance team. As outlined in our response to the first finding, we are actively recruiting an experienced Finance Director to provide leadership and expertise in internal control for nonprofit ac...

Isuroon acknowledges the impact of staff turnover and the critical need for strong leadership within the finance team. As outlined in our response to the first finding, we are actively recruiting an experienced Finance Director to provide leadership and expertise in internal control for nonprofit accounting. Additionally, comprehensive training on internal control, financial reporting and other relevant financial procedures will be provided to existing staff members. Furthermore, the engagement of a certified accounting firm to conduct monthly reviews of our financial records will ensure compliance with internal control procedures, providing feedback and guidance as needed. These measures are aimed at reinforcing internal controls, facilitating timely bank reconciliations, and demonstrating our unwavering commitment to transparency and accountability in financial management.

View Audit 323854

Finding 499436 (2022-001)

Significant Deficiency 2022

Primrose Apartments, Inc.

PA

Questioned Costs HUD Housing Programs Significant Deficiency

View of Responsible Officials and Planned Corrective Action This finding relates to the late deposit of the required amount to the Replacement for Reserve as required by HUD. The late deposits were due to the timing of cash flows and the deficiency of cash available to make the deposit. The propert...

View of Responsible Officials and Planned Corrective Action This finding relates to the late deposit of the required amount to the Replacement for Reserve as required by HUD. The late deposits were due to the timing of cash flows and the deficiency of cash available to make the deposit. The property manager is in the process of working with HUD to increase rents and make the property more financially self-sufficient. The late deposits were made to the Replacement for Reserve before the end of the Organization’s year end, September 30, 2022. Therefore, no further corrective action plan is deemed necessary at this time.

View Audit 322284 Questioned Costs: $1

Finding 499022 (2022-003)

Significant Deficiency 2022

The Atlanta Botanical Garden, Inc.

GA

Significant Deficiency Internal Control / Segregation of Duties § 200.303

The Garden is in the process of reviewing its policy surrounding the review process for federal expenditures. The Garden will be implementing an approval process for all expenses on credit cards and other federal charges. Accounting will only charge the expense to the grants once it has verified t...

The Garden is in the process of reviewing its policy surrounding the review process for federal expenditures. The Garden will be implementing an approval process for all expenses on credit cards and other federal charges. Accounting will only charge the expense to the grants once it has verified the expense has gone through the proper approval channels.

View Audit 321803

Finding 498823 (2022-004)

Significant Deficiency 2022

Norman County

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding Number: 2022-004 Finding Title: Reporting Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027) Name of Contact Person Responsible for Corrective Action: David Stene, CFO Corrective Action Planned: Have the report reviewed by other county staff prior to sendin...

Finding Number: 2022-004 Finding Title: Reporting Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027) Name of Contact Person Responsible for Corrective Action: David Stene, CFO Corrective Action Planned: Have the report reviewed by other county staff prior to sending in the report. Anticipated Completion Date: 12/31/2023

View Audit 321563

Finding 497445 (2022-001)

Significant Deficiency 2022

St. Christopher's Inn, Inc.

NY

Reporting Significant Deficiency

Finding Number: 2022-001 Compliance Requirement: Reporting (Significant Deficiency and Instance of Non-Compliance) Program: U.S. Department of Health and Human Services, Award Listing Number 93.959 Planned Corrective Action: St. Christopher’s Inn, Inc. (the Inn) acknowledges that the 2022 Data Colle...

Finding Number: 2022-001 Compliance Requirement: Reporting (Significant Deficiency and Instance of Non-Compliance) Program: U.S. Department of Health and Human Services, Award Listing Number 93.959 Planned Corrective Action: St. Christopher’s Inn, Inc. (the Inn) acknowledges that the 2022 Data Collection Form was not filed timely. The planned correction plan is to file the 2022 data collection form upon the issuance of the Uniform Guidance financial statements and ensure that future Data Collection Forms are filed timely. Person Responsible: Kyle Lippman, Assistant Chief Financial Officer Expected Completion Date: September 2024

View Audit 320234

Finding 497069 (2022-003)

Significant Deficiency 2022

Bristol Bay Borough, Alaska

AK

Period of Performance Subrecipient Monitoring Allowable Costs / Cost Principles § 200.512

Federal Award Findings and Questioned Costs: Finding 2022-003: Reporting - Timely Submission of Financial Reports – Significant Deficiency in Internal Control over Compliance and Noncompliance Name of Contact Person: Stephen Wilson, Finance Director Corrective Action Plan: As the Borough is currentl...

Federal Award Findings and Questioned Costs: Finding 2022-003: Reporting - Timely Submission of Financial Reports – Significant Deficiency in Internal Control over Compliance and Noncompliance Name of Contact Person: Stephen Wilson, Finance Director Corrective Action Plan: As the Borough is currently behind on its audit’s we are aware that this will continue to be an issue until we are caught up. Completion Date: June 30, 2025

View Audit 319779

Finding 497055 (2022-006)

Significant Deficiency 2022

Disability Empowerment Center

WA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management § 200.303

ACL Centers for Independent Living – Assistance Listing No. 93.435 Type of Finding: Allowable Activities and Allowable Costs – General Disbursements • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per 2 CFR 200.303, non-Federal entities must establish a...

ACL Centers for Independent Living – Assistance Listing No. 93.435 Type of Finding: Allowable Activities and Allowable Costs – General Disbursements • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per 2 CFR 200.303, non-Federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statues regulations, and the terms and conditions of the Federal award. Condition: Documentation not maintained to support one cash disbursement. Questioned costs: None Context: 1/40 of the general disbursements tested lacked indication of approval. Deemed to be an isolated incident as the vendor in question provides physical receipts to DEC, which is an unusual and infrequent method. Limited transactions with said vendor. Cause: Vendor purchases are in-person and physical receipt is obtained. This is unusual for common vendors used and leads to more opportunity for documentation loss. Effect: Reimbursement requests could be made for unallowed expenditures. Repeat Finding: No Recommendation: Review document retention process to ensure all costs that are charged to a federal program are adequately reviewed and documentation of that process is maintained. If documentation is not available, costs should not be charged to the Federal program. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: This was an isolated incident and DEC now takes steps to digitally record physical receipts with a photograph as soon as possible. Name(s) of the contact person(s) responsible for corrective action: Kimberly Meck, Executive Director Planned completion date for corrective action plan: Already implemented.

View Audit 319773

Corrective Action Plans

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