Corrective Action Plans

Finding 29496 (2022-001)

Significant Deficiency 2022

MacOn County Samaritan Memorial Hospital

MO

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure that reporting is completed in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management has report...

2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure that reporting is completed in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management has reported Covid-19 expenses to cover the Period 4 funding received. Management has additionally identified additional Covid-19 expenses that were not included with the Period 4 submission that they believe would offset the issue identified above. Action taken in response to finding: The Hospital will ensure that controls are put into place to ensure lost revenue reporting is completed in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Carli Taylor, CFO. Planned completion date for corrective action plan: October 1, 2023.

View Audit 24427

Finding 29470 (2022-001)

Significant Deficiency 2022

603 Legal Aid

NH

Significant Deficiency

2022-001 Planned Corrective Action: We agree with the need for a management confirmation that the final payroll report reconciles to what was approved during the initial payroll process when hours are submitted to Checkmate and a preliminary payroll 'prep' register is generated. We have added this s...

2022-001 Planned Corrective Action: We agree with the need for a management confirmation that the final payroll report reconciles to what was approved during the initial payroll process when hours are submitted to Checkmate and a preliminary payroll 'prep' register is generated. We have added this step into our Payroll Procedures Checklist. The Executive or Deputy Director will access and review the final Checkmate register once notification is received that the payroll is finalized . The notification of review by management will be sent to accounting who will maintain in the relevant pay period folder. Responsible Person: Donna Dudley Date of Completion: Implemented in August, 2023

View Audit 24426

Finding 29466 (2022-001)

Significant Deficiency 2022

Kuspuk School District

AK

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-001 Lack of Internal Controls over Reporting Name of Contact Person: Dr. Madeline Aguillard, Superintendent maguillard@kuspuk.org 907-675-4250 Corrective Action Plan: Occasionally, circumstances won?t allow us to complete timely submission of financial reports for our grants....

Finding 2022-001 Lack of Internal Controls over Reporting Name of Contact Person: Dr. Madeline Aguillard, Superintendent maguillard@kuspuk.org 907-675-4250 Corrective Action Plan: Occasionally, circumstances won?t allow us to complete timely submission of financial reports for our grants. This was one of those circumstances. However, we will work to cross-train our staff to ensure that reports will be filed timely in the event that our primary grant managers are unavailable at the different school sites. We understand the need for a back-up plan when these situations arise. Proposed Completion Date: January 31, 2023

View Audit 24132

Finding 29375 (2022-004)

Significant Deficiency 2022

Detroit Employment Solutions Corporation

MI

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Significant Deficiency § 200.405

Finding Number: 2022-004 Condition: During the year the Corporation incurred expenditures to hire a consultant to assist with the search of a Chief Financial Officer. The full cost was charged to ALN 17.258, 17.259 and 17.278 - WIOA Cluster. Since the Chief Financial Officer position benefits the en...

Finding Number: 2022-004 Condition: During the year the Corporation incurred expenditures to hire a consultant to assist with the search of a Chief Financial Officer. The full cost was charged to ALN 17.258, 17.259 and 17.278 - WIOA Cluster. Since the Chief Financial Officer position benefits the entire Corporation, it should have been proportionately allocated to all programs. Planned Corrective Action: DESC has replaced and expanded the number of members on the fiscal/accounting team, including an experienced Accounting Manager and Senior Accountant, and implemented a training program to ensure each fiscal/accounting team member is aware of and understands their duties and responsibilities as it relates to the reconciliation of costs charged to their grants within their portfolios. DESC will be implementing purchase orders prior to the end of FY2022/2023 which will include Financial Analysts providing cost allocations coding in advance of receiving the invoice. Additionally, training has been provided to fiscal staff on cost allocation requirements.Contact person responsible for corrective action: Angela Smith, Neeyn Bland and Lynnette Robinson ? Accounting Manager, Fiscal Manger and Senior Fiscal Manager respectively. Anticipated Completion Date: 06/30/2023

View Audit 24868

Finding 29366 (2022-005)

Significant Deficiency 2022

Detroit Employment Solutions Corporation

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.430

Finding Number: 2022-005 Condition: An internal control was not in place to document that the current rates of pay were approved. During our testing of payroll for ALN 17.258, 17.259 and 17.278 - WIOA Cluster and ALN 17.207 Employment Services Cluster, we determined that actual pay was charged to th...

Finding Number: 2022-005 Condition: An internal control was not in place to document that the current rates of pay were approved. During our testing of payroll for ALN 17.258, 17.259 and 17.278 - WIOA Cluster and ALN 17.207 Employment Services Cluster, we determined that actual pay was charged to the federal grants tested. However, there was no documentation (within personnel files or other means) to support that the rates of pay were approved. Planned Corrective Action: DESC was unable to locate evidence due to turnover with the HR department. We have hired a new Director of Human Resources (Director), who has implemented an employee filing system that incorporates up to date employee information and salary information. This information is noted in offer letters, promotion letters and salary increase letter. All payroll updates are required in writing to evidence approval of the Director of Human Resources and another executive team members authorization (President or CFO). This confidential information is stored in the Director?s locked office. Contact person responsible for corrective action: Calethia Binion, HR Director Anticipated Completion Date: 06/30/2023

View Audit 24868

Finding 29365 (2022-002)

Significant Deficiency 2022

Detroit Employment Solutions Corporation

MI

Subrecipient Monitoring Reporting Significant Deficiency § 200.508

Finding Number: 2022-002 Condition: Internal controls were not adequate to ensure the Schedule of Expenditures of Federal Awards (SEFA) was complete. Planned Corrective Action: DESC has replaced and expanded the number of members on the fiscal/accounting team, including an experienced Accounting Man...

Finding Number: 2022-002 Condition: Internal controls were not adequate to ensure the Schedule of Expenditures of Federal Awards (SEFA) was complete. Planned Corrective Action: DESC has replaced and expanded the number of members on the fiscal/accounting team, including an experienced Accounting Manager and Senior Accountant, and implemented a training program to ensure each fiscal/accounting team member is aware of and understands their duties and responsibilities as it relates to the reconciliation of the grants in their portfolio, which is the basis for the creation of the SEFA. Additionally, audit procedures are being put in place to ensure that the SEFA is created and reviewed, at minimum, on a semi-annual basis. Contact person responsible for corrective action: Angela Smith, Accounting Manager Anticipated Completion Date: 06/30/2023

View Audit 24868

Finding 29349 (2022-001)

Significant Deficiency 2022

Oasis Center, Inc.

TN

Eligibility Internal Control / Segregation of Duties Significant Deficiency

Finding 2022-001 Significant deficiency on internal controls over the Eligibility Requirement for the Youth Homeless Demonstration Program Grant CFDA #14.276 2022-001 Recommendation: The Center should put in place controls to include oversight of eligibility procedures. Action Taken: We concur with ...

Finding 2022-001 Significant deficiency on internal controls over the Eligibility Requirement for the Youth Homeless Demonstration Program Grant CFDA #14.276 2022-001 Recommendation: The Center should put in place controls to include oversight of eligibility procedures. Action Taken: We concur with the recommendation and will establish procedures to ensure controls are in place for determining eligibility requirement. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Kim Reese, Chief Financial Officer, at 615-983-6857.

View Audit 29153

Finding 29275 (2022-003)

Significant Deficiency 2022

San Diego Christian College

CA

Questioned Costs Student Financial Aid Subrecipient Monitoring

Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: Based on the reasoning for late R2T4 returns in the past, SDCC will implement the following steps to ensure timely returns moving forward. 1. A weekly attendance report submitted to the Registrar which details student?s whose last ...

Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: Based on the reasoning for late R2T4 returns in the past, SDCC will implement the following steps to ensure timely returns moving forward. 1. A weekly attendance report submitted to the Registrar which details student?s whose last date of attendance is currently 7 days or more old. This will serve as a warning that students are nearing the 14-day threshold for attendance and alert the registrar ahead of time regarding student who may need to be dropped in the near future. 2. A ?to-do? will be set up in the EMS (Populi) for the Registrar for any student who reaches 14 days of non-attendance in any course by the Financial Services team. A follow up will be requested regarding the status of each student so that R2T4 can begin as quickly as possible. 3. E-mails detailing refunds due, due to student drops or withdraws will be submitted to both accounting and also the CFO and VP of Enrollment Management in addition to Accounting who has previously received these request. Person Responsible for Corrective Action Plan: James McHugh Anticipated Date of Completion: 08/28/2023 (All Steps to Begin with start of Fall 2023 semester with the exception of refund notices which will begin earlier if disbursements begin earlier than that date, resulting in refunds needed

View Audit 29483 Questioned Costs: $1

Finding 29209 (2022-001)

Significant Deficiency 2022

Village of Cimarron

NM

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

During the fiscal year ended June 30, 2022, the Village opened two cash deposits for this reserve requirement but they were not the correct reserve amounts. The funds will be deposited in the USDA checking account where they will be tracked in their own line item for the reserve requirements. The Vi...

During the fiscal year ended June 30, 2022, the Village opened two cash deposits for this reserve requirement but they were not the correct reserve amounts. The funds will be deposited in the USDA checking account where they will be tracked in their own line item for the reserve requirements. The Village will be making quarterly deposits to the USDA account to ensure all requirements are met for this program. Estimated Completion Date: June 30, 2023. Responsible Parties: Clerk Administrator and Finance Clerk.

View Audit 30069 Questioned Costs: $1

Finding 29191 (2022-001)

Significant Deficiency 2022

Independence Now, INC

MD

Eligibility Significant Deficiency

All staff will be retrained in February 2023 on Consumer Information Records and the required documents and signatures, including the eligibility requirement. Staff are taking a pause from opening new cases for the month of February 2023 and confirming all documentation of current consumers is up to...

All staff will be retrained in February 2023 on Consumer Information Records and the required documents and signatures, including the eligibility requirement. Staff are taking a pause from opening new cases for the month of February 2023 and confirming all documentation of current consumers is up to date and in the electronic file on CIL Suites. During this time staff will also close inactive cases. Going forward all electronic files will be reviewed by the Deputy Director before services can begin. This will allow the Deputy Director to verify all required documentation is in place before services begin. The Independent Living Staff also all agreed that our intake sessions for new consumers will occur in person only unless there are very extenuating circumstances. An in-person intake will ensure all documents are copied and signed by the consumer for uploading to the electronic files.

View Audit 25575

Finding 29190 (2022-001)

None 2022

Cal-Pep

CA

Allowable Costs / Cost Principles Reporting Significant Deficiency

Views of Responsible Officials CALPEP will implement procedures to oversee the timely filing of the federal single audit reporting package

View Audit 24312

Finding 29182 (2022-002)

Significant Deficiency 2022

Linn County

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2022-002 Reporting Federal Agency Name: Department of the Treasury Program Name: Emergency Rental Assistance Program and Coronavirus State and Local Fiscal Recovery Funds CFDA #: 21.023 and 21.027 Finding Summary: The County?s reports submitted to the Department of Treasury were not revie...

Finding 2022-002 Reporting Federal Agency Name: Department of the Treasury Program Name: Emergency Rental Assistance Program and Coronavirus State and Local Fiscal Recovery Funds CFDA #: 21.023 and 21.027 Finding Summary: The County?s reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Responsible Individual: Dawn Jindrich, Finance Director Corrective Action Plan: Moving forward, the Senior Accountant will prepare the reports and the Finance Director will approve the final page of each report with a signature and date prior to submission by the Senior Account. Anticipated Completion Date: June 30, 2023

View Audit 25101

Finding 29181 (2022-003)

Significant Deficiency 2022

Trinity Terrace

WI

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

Management Fees Recommendation: We recommend that management develop procedures to ensure management fees are charged in accordance with the project/management agent certification. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in re...

Management Fees Recommendation: We recommend that management develop procedures to ensure management fees are charged in accordance with the project/management agent certification. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has developed processes to verify management fees are charged in accordance with the project/management agent certification. Name(s) of contact person(s) responsible for corrective action: Nicole Chwala Planned completion date for corrective action plan: April 2023

View Audit 25534

Finding 29180 (2022-002)

Significant Deficiency 2022

Trinity Terrace

WI

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

Replacement Reserve Deposits Recommendation: We recommend that management develop procedures to ensure replacement reserve deposits are updated timely to ensure compliance with the HUD regulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...

Replacement Reserve Deposits Recommendation: We recommend that management develop procedures to ensure replacement reserve deposits are updated timely to ensure compliance with the HUD regulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has developed processes to verify replacement reserve deposits are updated based on the regulatory agreement annually. Name(s) of contact person(s) responsible for corrective action: Nicole Chwala Planned completion date for corrective action plan: April 2023

View Audit 25534

Finding 29176 (2022-001)

Significant Deficiency 2022

Annette Islands School District

AK

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-001 Lack of Internal Control and Noncompliance over Reporting Name of Contact Person: Ashley Scott, Business Manager Corrective Action Plan: Administration will develop the grant applications within GMS early enough to allow DEED time to provide suggestions and input on the applicatio...

Finding 2022-001 Lack of Internal Control and Noncompliance over Reporting Name of Contact Person: Ashley Scott, Business Manager Corrective Action Plan: Administration will develop the grant applications within GMS early enough to allow DEED time to provide suggestions and input on the application. This will allow the District enough time to make edits based upon input from DEED to submit and have the grant application approved with enough time to complete the first quarter draw before the October 31st deadline. Proposed Completion Date: Corrective action has already been implemented.

View Audit 24638

Finding 29167 (2022-003)

Significant Deficiency 2022

Municipality of San Sebastian

PR

Reporting Significant Deficiency Internal Control / Segregation of Duties

Due t the changes of personnel the report were send late, but they hired new personnel to comply with the provisions and requirements fo the program. Also the Department of FInance will establish internal controls no prevent this to happenn again.

View Audit 29891

Finding 29144 (2022-001)

Significant Deficiency 2022

Bethel School District No. 52

OR

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility

Corrective Action Plan: The Director of Business Services and Budget Analyst will work closely with grant managers across the district to conduct a review of grant compliance terms, including reporting and documentation requirements, for all state and federal grants awarded to the District. Reportin...

Corrective Action Plan: The Director of Business Services and Budget Analyst will work closely with grant managers across the district to conduct a review of grant compliance terms, including reporting and documentation requirements, for all state and federal grants awarded to the District. Reporting requirements will be clearly defined, and all grant managers will be required to maintain complete and comprehensive supporting documentation for all reports submitted to state and federal entities.

View Audit 29685

Finding 29104 (2022-003)

Significant Deficiency 2022

Abiding Peace Senior Housing Corporation

NJ

Questioned Costs HUD Housing Programs Significant Deficiency

Planned Corrective Actions: We will ask vendors to provide invoices in a timely manner; review invoices more carefully; inform Accounting Dept of vendor activity in December for which an invoice has not been received during the month of December.

View Audit 30255 Questioned Costs: $1

Finding 29103 (2022-002)

Significant Deficiency 2022

Abiding Peace Senior Housing Corporation

NJ

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility

Planned Corrective Actions: We will re-enforce the use of the move in/recertification file checklist as a tool for project managers to utilize. We will also conduct at a minimum, semi-annual in-house refresher sessions. In addition, we will conduct file reviews for move ins and perform random file a...

Planned Corrective Actions: We will re-enforce the use of the move in/recertification file checklist as a tool for project managers to utilize. We will also conduct at a minimum, semi-annual in-house refresher sessions. In addition, we will conduct file reviews for move ins and perform random file audits on annual recertifications.

View Audit 30255

Finding 29092 (2022-001)

Significant Deficiency 2022

Madisonville Consolidated Independent School District

TX

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

Finding 2022.001 PREVAILING WAGE REQUIREMENTS Contact person: Kelley Terry, Business Manager Corrective action planned: 1) MCISD requested Collier Construction to provide the weekly certified payroll reports that are in compliance with 29 CFR 5.5(a)(3) around December 8, 2022. They provided us...

Finding 2022.001 PREVAILING WAGE REQUIREMENTS Contact person: Kelley Terry, Business Manager Corrective action planned: 1) MCISD requested Collier Construction to provide the weekly certified payroll reports that are in compliance with 29 CFR 5.5(a)(3) around December 8, 2022. They provided us the Wage survey information that we forwarded to the Auditor. 2) MCISD administration had a meeting to discuss Internal Controls. Effective immediately, any future Construction projects MCISD will include in our contracts the Wage Rate and the DOL requirements. Anticipated completion date: MCISD will follow up with Collier Construction when they open back up on Tuesday, January 17, 2023, to let them know we are expecting the certified weekly payroll reports as soon as possible.

View Audit 29317

Finding 29082 (2022-003)

Significant Deficiency 2022

City of Torrington, Connecticut

CT

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-003 ARPA Reporting Significant Deficiency ? Internal Control over Financial Reporting Description of Finding Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data. Statement of Concurrence or NonConcurrence Management agrees with the finding. ...

Finding 2022-003 ARPA Reporting Significant Deficiency ? Internal Control over Financial Reporting Description of Finding Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data. Statement of Concurrence or NonConcurrence Management agrees with the finding. Corrective Action The City will institute proper controls to ensure any reporting is prepared and reviewed by different individuals. Name of Contact Person Robin Stanziale Projected Completion Date June 30, 2023

View Audit 29138

Finding 29063 (2022-001)

Significant Deficiency 2022

Genesis Nonprofit Housing Corporation

MI

Eligibility HUD Housing Programs Significant Deficiency

The Corporation contacted the local Continuum of Care and regional HUD office in an effort to verify the required number of units occupied by individuals meeting the definition of "homeless". The local Continuum of Care had no record of the original grant agreement or required number of "homeless" t...

The Corporation contacted the local Continuum of Care and regional HUD office in an effort to verify the required number of units occupied by individuals meeting the definition of "homeless". The local Continuum of Care had no record of the original grant agreement or required number of "homeless" to be served. The Corporation contacted three staff in the regional HUD office, including the staff that had been our representative for annually renewed operation and support service grants for the two projects. Regional HUD staff were not able to provide a copy of the original grant agreements which would indicate the number of persons to be served by each project. HUD staff stated that they do not keep copies of grant agreements longer than seven years. Corporation management will continue to work with HUD personnel to determine the continuing compliance requirements of the Continuum of Care funding received for initial construction or rehabilitation. Corporation management will continue to serve individuals meeting the definition of homelessness at its two projects and document evidence in the file.

View Audit 28958

Finding 29015 (2022-001)

Significant Deficiency 2022

Northern Michigan Regional Entity

MI

Subrecipient Monitoring Internal Control / Segregation of Duties Significant Deficiency § 200.332

June 14, 2023 Roslund, Prestage & Company, P.C. 525 West Warwick Drive Suite Alma, MI 48801 Finding: 2022-001 Federal Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (Prevention, COVID-19 Prevention II, and COVID-19 ARPA Prevention) Condition: During testing of contr...

June 14, 2023 Roslund, Prestage & Company, P.C. 525 West Warwick Drive Suite Alma, MI 48801 Finding: 2022-001 Federal Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (Prevention, COVID-19 Prevention II, and COVID-19 ARPA Prevention) Condition: During testing of contracts with subrecipients it was noted that these contracts did not include portions of required disclosures. Corrective Action Plan: The NMRE will include the information in contracts with subrecipients that are required in 2 CFR 200.332. Responsible Party: Chris VanWagoner, Provider Network Manager Date of anticipated implementation: FY23 going forward Thank you Regards, Deanna Yockey, CFO Northern Michigan Regional Entity 1999 Walden Drive Gaylord, MI 49770 231-383-6438

View Audit 29226

Finding 28922 (2022-002)

Significant Deficiency 2022

Lake County Housing Commission

CA

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Section 8 Housing Choice Vouchers ? Assistance Listing No. 14.871 Recommendation: We recommend the Commission design controls to ensure that all required documentation for reasonable rent determinations is retained and accessible for each case file. Explanation of disagreement with audit finding: ...

Section 8 Housing Choice Vouchers ? Assistance Listing No. 14.871 Recommendation: We recommend the Commission design controls to ensure that all required documentation for reasonable rent determinations is retained and accessible for each case file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Controls will be implemented to ensure that all paper documents are present in the electronic file system prior to destruction of the paper copy. Name(s) of the contact person(s) responsible for corrective action: Lisa Faraco, Program Manager Planned completion date for corrective action plan: 08/01/2023

View Audit 29011

Finding 28871 (2022-002)

Significant Deficiency 2022

Matanuska-Susitna Borough, Alaska

AK

Reporting Significant Deficiency Internal Control / Segregation of Duties

Name of Contract Person: Liesel Weiland Matanuska-Susitna Borough Comptroller 350 E. Dahlia Avenue Palmer, AK 99645 Phone: (907) 861-8624 Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Corrective Action: The Borough will ensure timely year end ...

Name of Contract Person: Liesel Weiland Matanuska-Susitna Borough Comptroller 350 E. Dahlia Avenue Palmer, AK 99645 Phone: (907) 861-8624 Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Corrective Action: The Borough will ensure timely year end closing and review of audit schedules to ensure timely reporting. Expected completion date: Fiscal year 2023

View Audit 30307

Corrective Action Plans

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