Corrective Action Plans

Finding 399886 (2023-006)

Material Weakness 2023

AL

Subrecipient Monitoring § 200.303 § 200.332

Management concurs. The City will establish and enforce comprehensive subrecipient monitoring protocols. This includes developing standardized monitoring procedures, providing staff training on monitoring requirements, allocating sufficient resources for monitoring activities, and implementing mecha...

Management concurs. The City will establish and enforce comprehensive subrecipient monitoring protocols. This includes developing standardized monitoring procedures, providing staff training on monitoring requirements, allocating sufficient resources for monitoring activities, and implementing mechanisms for regular review and documentation of monitoring efforts. By strengthening subreceipient monitoring practices, the City can mitigate risks, ensure compliance with grant requirements, and safeguard the effective utilization of grant funds.

View Audit 308010

Finding 399885 (2023-005)

Significant Deficiency 2023

City of Montgomery, Alabama

AL

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

Management concurs. The City will strengthen its policies and procedures related to federal award reporting to comply with reporting requirements.

View Audit 308010

Finding 399883 (2023-003)

Material Weakness 2023

City of Montgomery, Alabama

AL

Subrecipient Monitoring Reporting § 200.303

Management concurs. The City will ensure responsible personnel has a clear understanding of the reporting guidance. The City will implement policies and procedures to monitor and review all reports prepared and submitted by the Grants Department or its designee.

View Audit 308010

Finding 399862 (2023-002)

Significant Deficiency 2023

Weese Providers, INC

LA

Subrecipient Monitoring

We are currently in the process of obtaining additional staff to ensure all documentation of facility reviews is timely prepared and file to support future compliance with 7 CFR 16. In addition, will prepare and update our monitoring log of facility visits in a timely manner.

View Audit 307966

Finding 399842 (2023-002)

Significant Deficiency 2023

Eastwick Section 811 Housing Corporation

PA

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions: The deposits will be made as cash flows permits. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property managem...

Views of Responsible Officials and Planned Corrective Actions: The deposits will be made as cash flows permits. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property management system once fully implemented.

View Audit 307940 Questioned Costs: $1

Finding 399841 (2023-001)

Material Weakness 2023

Eastwick Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property m...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. Going forward the Inglis Compliance department will sufficiently sample and review tenant files throughout year to assure tenant files are accurate and audit ready at any given time. Inglis Housing Corporation hired new a new property management Executive Director in August 2023. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2024 audit.

View Audit 307940

Finding 399840 (2023-002)

Significant Deficiency 2023

Eastwick II Section 811 Housing Corporation

PA

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions: The deposits will be made as cash flow permits. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property manageme...

Views of Responsible Officials and Planned Corrective Actions: The deposits will be made as cash flow permits. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property management system once fully implemented.

View Audit 307939 Questioned Costs: $1

Finding 399839 (2023-001)

Material Weakness 2023

Eastwick II Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property m...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. Going forward the Inglis Compliance department will sufficiently sample and review tenant files throughout year to assure tenant files are accurate and audit ready at any given time. Inglis Housing Corporation hired new a new property management Executive Director in August 2023. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2024 audit.

View Audit 307939

Finding 399837 (2023-001)

Material Weakness 2023

Washington Lane Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property m...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. Going forward the Inglis Compliance department will sufficiently sample and review tenant files throughout year to assure tenant files are accurate and audit ready at any given time. Inglis Housing Corporation hired new a new property management Executive Director in August 2023. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2024 audit.

View Audit 307938

Finding 399836 (2023-002)

Significant Deficiency 2023

Evesham Section 811 Housing Corporation

PA

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions: The deposits will be made as cash flows permits. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property managem...

Views of Responsible Officials and Planned Corrective Actions: The deposits will be made as cash flows permits. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property management system once fully implemented.

View Audit 307937 Questioned Costs: $1

Finding 399835 (2023-001)

Material Weakness 2023

Evesham Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property m...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. Going forward the Inglis Compliance department will sufficiently sample and review tenant files throughout year to assure tenant files are accurate and audit ready at any given time. Inglis Housing Corporation hired new a new property management Executive Director in August 2023. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2024 audit.

View Audit 307937

Finding 399831 (2023-001)

Significant Deficiency 2023

Circle Health Services and Subsidiaries

OH

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.331 § 200.332

Circle Health acknowledges and agrees with this finding. We did have contracts in place with subrecipients, but they were outdated. Both program and finance staff work closely with subrecipients and ensure that they are aware of the grant requirements, reporting requirements, allowable costs, etc....

Circle Health acknowledges and agrees with this finding. We did have contracts in place with subrecipients, but they were outdated. Both program and finance staff work closely with subrecipients and ensure that they are aware of the grant requirements, reporting requirements, allowable costs, etc. Subrecipient monitoring is performed on a regular basis via review of submitted invoices, programmatic meetings and performance reviews. We will create new contracts and have all outstanding, unsigned agreements signed. We will maintain a checklist of due dates for all subrecipient agreements and review periodically throughout the year.

View Audit 307935

Finding 399828 (2023-001)

Material Weakness 2023

Germantown Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Eligibility

Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. Going forward the Inglis Compliance department ...

Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. Going forward the Inglis Compliance department will sufficiently sample and review tenant files throughout year to assure tenant files are accurate and audit ready at any given time. Inglis Housing Corporation hired new a new property management Executive Director in August 2023. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2024 audit.

View Audit 307934

Finding 399827 (2023-007)

Material Weakness 2023

New Rochelle Municipal Housing Authority

NY

Questioned Costs HUD Housing Programs Subrecipient Monitoring

inding 2023-007: lnterfund Balance Corrective Action: The software conversion to PHA-Web caused tremendous confusion and along with the inexperience of the prior fee accountants. This will be researched and corrected during FY 2024. Date Due: 6/30/2024 Person Responsible: Angela Farrish

View Audit 307928 Questioned Costs: $1

Finding 399402 (2023-002)

Significant Deficiency 2023

Department of Housing of the Commonwealth of Puerto Rico

PR

Subrecipient Monitoring Reporting Significant Deficiency

VIEWS OF RESPONSIBLE OFFICIALS We implemented the procedures to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) on July 13, 2023. Accordingly, we expect to be in full compliance with the Single Audit for the f...

VIEWS OF RESPONSIBLE OFFICIALS We implemented the procedures to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) on July 13, 2023. Accordingly, we expect to be in full compliance with the Single Audit for the fiscal year 2024. IMPLEMENTATION DATE Single Audit for fiscal year 2023-24 RESPONSIBLE PERSON Félix Hernández Cabán Director of Disaster Recovery for CDBG-DR and Juan R. Rivera Carrillo Assistance Secretary for Finance and Administration

View Audit 307907

Finding 399390 (2023-001)

None 2023

Regional Medical Center at Lubec

ME

Special Tests & Provisions Subrecipient Monitoring

Finding: 2023-001 Condition: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Individual(s) Responsible for Corrective Action: Elizabeth Kelly – Reimbursement Supervisor Michelle Tuttle - CFO Planned Corrective Action: - ...

Finding: 2023-001 Condition: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Individual(s) Responsible for Corrective Action: Elizabeth Kelly – Reimbursement Supervisor Michelle Tuttle - CFO Planned Corrective Action: - On a monthly basis 20% of all sliding scale transactions will be audited for accuracy. o A report will be run to reflect all patients where a sliding scale was applied within the period. o A random sample representing the 20% will be chosen, using Excels random sample formula. o Any discounts applied in error will be documented and researched, a write-up will be done on the findings. o Any application of the sliding scale that results in a credit balance with the patient will be reviewed and a ticket will be created with eCW to determine the root cause for the error. o The audit will be conducted by the Reimbursement Supervisor and reviewed by the CFO. o All audited data will be kept as part of the accounting records and made available as requested. Anticipated Completion Date: 06/01/2024

View Audit 307890

Finding 399365 (2023-003)

Significant Deficiency 2023

Rock Island County, Illinois

IL

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

The original preparer will provide the report prior to submission to the United States Department of Treasury each quarter to another employee in the Administration office to cross reference totals from New World financial software system and information provided from the Auditor's Office. A written...

The original preparer will provide the report prior to submission to the United States Department of Treasury each quarter to another employee in the Administration office to cross reference totals from New World financial software system and information provided from the Auditor's Office. A written report on findings of this review will be submitted to the Auditor's Office by the due date of the submission to the United States Department of the Treasury.

View Audit 307847

Finding 399332 (2023-003)

Material Weakness 2023

King Philip Regional School District

MA

Questioned Costs Subrecipient Monitoring Cash Management

The District will utilize DESE's Federal & State Grant Manual document as a guide to ensure compliance with grant management.

View Audit 307806 Questioned Costs: $1

Finding 399282 (2023-001)

Material Weakness 2023

Fulton County, Illinois

IL

Subrecipient Monitoring Internal Control / Segregation of Duties

Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The...

Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The increased monitoring has already begun. Responsible Parties John Spangler, Fulton County Board Chairman 257 West Lincoln Street Lewistown, Illinois 61542 (309)547-0901 Staci Mayall, County Treasurer 100 North Main Street Lewistown, Illinois 61542 (309)547-3041 Patrick O’Brian, County Clerk 100 North Main Street Lewistown, Illinois 61542 (309)547-3041

View Audit 307800

Finding 399276 (2023-001)

Significant Deficiency 2023

Tompkins Cortland Community College

NY

Student Financial Aid Subrecipient Monitoring

• VP of IT designates a Manager responsible for overseeing, implementing, and maintaining the institution’s or servicer’s information security program and enforcing the information security program (16 C.F.R. 314.4(a)). • Provides for the information security program to be based on a risk assessment...

• VP of IT designates a Manager responsible for overseeing, implementing, and maintaining the institution’s or servicer’s information security program and enforcing the information security program (16 C.F.R. 314.4(a)). • Provides for the information security program to be based on a risk assessment that identifies reasonably foreseeable internal and external risks to the security, confidentiality, and integrity of customer information (as the term customer information applies to the institution or servicer) that could result in the unauthorized disclosure, misuse, alteration, destruction, or other compromise of such information, and assesses the sufficiency of any safeguards in place to control these risks (16 C.F.R. 314.4(b)). • Provides for the design and implementation of safeguards to control the risks the institution or servicer identifies through its risk assessment (16 C.F.R. 314.4(c)). At a minimum, the written information security program must address the implementation of the minimum safeguards identified in 16 C.F.R. 314.4(c)(1) through (8). • Provides for the institution to continuously monitor vulnerabilities, or conduct annual penetration tests and systemic scans and reviews of known vulnerabilities at least every six months. (16 C.F.R. 314.4(d)). • Provides for the implementation of policies and procedures to ensure that personnel are able to enact the information security program (16 C.F.R. 314.4(e)). • Addresses how the institution or servicer will oversee its information system service providers (16 C.F.R. 314.4(f)). • Provides for the evaluation and adjustment of its information security program in light of the results of the required testing and monitoring; any material changes to its operations or business arrangements; the results of the required risk assessments; or any other circumstances that it knows or has reason to know may have a material impact the information security program (16 C.F.R. 314.4(g)). • Address the establishment of a written incident response plan (16 C.F.R. 314.4(h)). • Address the requirement for its Qualified Individual to report regularly and at least annually to The President and Board of Trustees on the institution’s information security program (16 C.F.R. 314.4(i)).

View Audit 307797

Finding 399231 (2023-003)

Material Weakness 2023

Energetics Technology Center Inc.

MD

Subrecipient Monitoring § 200.331 § 200.332 § 200.521

Management concurs with this finding. As noted in the response to Subrecipient Monitoring – Improper Communication to Subrecipient, Subrecipient vs. contractor differentiation has been an area of continued improvement. Management believes recent efforts to properly differentiate between subrecipient...

Management concurs with this finding. As noted in the response to Subrecipient Monitoring – Improper Communication to Subrecipient, Subrecipient vs. contractor differentiation has been an area of continued improvement. Management believes recent efforts to properly differentiate between subrecipients and contractors has resulted in accurate determinations. However, documentation, ongoing monitoring, and communication are areas for further improvement. To that end, Management has implemented a new subrecipient/contractor determination form that includes both documentation of the determination and a checklist for ongoing compliance and monitoring for both subrecipients and contractors. This form requires that a subrecipient monitoring plan be put in place which will address compliance with all applicable federal award conditions including Single Audits. Management believes implementation of this form/process will reduce the risk of further noncompliance.

View Audit 307788

Finding 399214 (2023-001)

Significant Deficiency 2023

Boys & Girls Club of Dundee Township, Inc.

IL

Subrecipient Monitoring Internal Control / Segregation of Duties

Condition: A few of the employee timecards were missing supervisor approval. Plan: The Club will review their monitoring procedures to ensure consistent approval of employee timecards. Anticipated Date of Completion: As soon as possible – before FY24 year end Name of Contact Person: Drew Glassford...

Condition: A few of the employee timecards were missing supervisor approval. Plan: The Club will review their monitoring procedures to ensure consistent approval of employee timecards. Anticipated Date of Completion: As soon as possible – before FY24 year end Name of Contact Person: Drew Glassford, CEO Management Response: Since the audit, we have evaluated our monitoring procedures to make sure that the review/approval on electronic timecards is done consistently.

View Audit 307783

Finding 399212 (2023-002)

Significant Deficiency 2023

Saint Louis Symphony Orchestra

MO

Cash Management Subrecipient Monitoring Significant Deficiency

Personnel Responsible for the Corrective Action: Steven Rosenzweig, Chief Financial Officer Anticipated Completion Date: Periodically throughout the next federal grant program, prior to each drawdown request Corrective Action Plan: Senior leadership will work with the grant manager to review the f...

Personnel Responsible for the Corrective Action: Steven Rosenzweig, Chief Financial Officer Anticipated Completion Date: Periodically throughout the next federal grant program, prior to each drawdown request Corrective Action Plan: Senior leadership will work with the grant manager to review the federal grant program expenditures periodically during the grant period, in order to determine the appropriate corresponding grant drawdown requests. Written documentation of these reviews and approvals of the periodic drawdown requests will be maintained.

View Audit 307778

Finding 399211 (2023-001)

Material Weakness 2023

Saint Louis Symphony Orchestra

MO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.430

Personnel Responsible for the Corrective Action: Steven Rosenzweig, Chief Financial Officer Anticipated Completion Date: Prior to the beginning of the next federal grant program Corrective Action Plan: Senior leadership will design a system to track the actual hours worked by staff that are specif...

Personnel Responsible for the Corrective Action: Steven Rosenzweig, Chief Financial Officer Anticipated Completion Date: Prior to the beginning of the next federal grant program Corrective Action Plan: Senior leadership will design a system to track the actual hours worked by staff that are specific to each separate federal grant program. The time tracking data will be periodically reviewed and approved by the senior leader, who will ensure the data is maintained in organizational records to support the final report of the federal grant program expenditures.

View Audit 307778 Questioned Costs: $1

Finding 399188 (2023-002)

Material Weakness 2023

Wenatchee School District No. 246

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Finding ref number: 2023-002 Finding caption: The District’s internal controls were inadequate for ensuring compliance with priority of service federal requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accounting 235 Sunset Ave, Wenatchee, WA 98801 5...

Finding ref number: 2023-002 Finding caption: The District’s internal controls were inadequate for ensuring compliance with priority of service federal requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accounting 235 Sunset Ave, Wenatchee, WA 98801 509-663-8161 Corrective action the auditee plans to take in response to the finding: The District will put controls into place to ensure that all PFS students are receiving services in an adequate and timely manner. Anticipated date to complete the corrective action: August 2024, for new school year

View Audit 307755

Corrective Action Plans

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