Corrective Action Plans

Finding 10858 (2023-001)

None 2023

Rome Mall Housing Development Fund Company, Inc.

NY

Subrecipient Monitoring Reporting § 200.512

Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Rome Mall Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the futu...

Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Rome Mall Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

View Audit 14554

Finding 10856 (2023-001)

None 2023

Smokey Hollow Housing Development Fund Company, Inc.

NY

Subrecipient Monitoring Reporting § 200.512

Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Smokey Hollow Housing Development Fund Company, Inc. agrees with the auditor’s recommendations and will implement procedures to...

Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Smokey Hollow Housing Development Fund Company, Inc. agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

View Audit 14553

Finding 10855 (2023-001)

None 2023

Catherine Street Housing Development Fund Company, Inc.

NY

Subrecipient Monitoring Reporting § 200.512

Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Catherine Street Housing Development Fund Company, Inc. agrees with the auditor’s recommendations and will implement procedures...

Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Catherine Street Housing Development Fund Company, Inc. agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

View Audit 14552

Finding 10826 (2023-007)

Material Weakness 2023

Washoe County

NV

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Date: 12/26/2023 Division: Corrective Action Plan Audit Report Number: Year ended June 30, 2023 Finding Number: 2023-007 Finding: The Washoe County Comptroller’s Office did not have adequate internal controls to ensure payments to subrecipients were appropriately reported on the SEFA. Corrective Act...

Date: 12/26/2023 Division: Corrective Action Plan Audit Report Number: Year ended June 30, 2023 Finding Number: 2023-007 Finding: The Washoe County Comptroller’s Office did not have adequate internal controls to ensure payments to subrecipients were appropriately reported on the SEFA. Corrective Action Taken or To Be Taken: The County will continue to work with the departments on costs associated with grant events. This will include reviewing project costs associated with grants on a quarterly basis and making the necessary revenue adjustments. If already taken, date of completion: If to be taken, estimated date of completion: January 2024 Agency Response Does the Agency Agree with finding?: Yes 􀜈 No 􀜆 Partially 􀜆 If No or Partial, Please explain reason(s) why: Additional Comments: Division Responsible for Corrective Action Plan Name, Title: Cathy Hill, Comptroller Address or Mailstop: 1001 E. Ninth St. City, State, Zip Code: Reno, NV 89512 Phone Number: 775-328-2552 Email: chill@washoecounty.gov Reviewed and Approved Cathy HillDigitally signed by Cathy Hill Date: 2023.12.26

View Audit 14489

Finding 10823 (2023-004)

Significant Deficiency 2023

Washoe County

NV

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Date: 12/27/2023 Division: Community Reinvestment Corrective Action Plan Audit Report Number: Year ended June 30, 2023 Finding Number: 2023-004 Finding: The assistance listing number was not communicated to the subrecipient at the time of disbursement. Corrective Action Taken or To Be Taken: County ...

Date: 12/27/2023 Division: Community Reinvestment Corrective Action Plan Audit Report Number: Year ended June 30, 2023 Finding Number: 2023-004 Finding: The assistance listing number was not communicated to the subrecipient at the time of disbursement. Corrective Action Taken or To Be Taken: County Grants Administrator will coordinate a solution to ensure that the assistance listing numbers are noticed to subrecipients at the time of disbursement, and county-wide internal controls will be updated. If already taken, date of completion: Not applicable If to be taken, estimated date of completion: February 2024 Agency Response Does the Agency Agree with finding?: Yes 􀜈 No 􀜆 Partially 􀜆 If No or Partial, Please explain reason(s) why: Not Applicable Additional Comments: Not Applicable Division Responsible for Corrective Action Plan Name, Title: Connie Lucido, County Grants Administrator Address or Mailstop: 1001 E. Ninth St. City, State, Zip Code: Reno, NV 89512 Phone Number: (775) 530-4299 Email: clucido@washoecounty.gov Reviewed and Approved Cathy HillDigitally signed by Cathy Hill Date: 2023.12.27

View Audit 14489

Finding 10822 (2023-010)

Significant Deficiency 2023

Washoe County

NV

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Date: 12/26/2023 Division: Human Services Agency Corrective Action Plan Audit Report Number: Year ended June 30, 2023 Finding Number: 2023-010 Finding: Some expenditures reported did not agree to underlying supporting documentation. The Office of the County Manager did not have internal controls est...

Date: 12/26/2023 Division: Human Services Agency Corrective Action Plan Audit Report Number: Year ended June 30, 2023 Finding Number: 2023-010 Finding: Some expenditures reported did not agree to underlying supporting documentation. The Office of the County Manager did not have internal controls established over the review of Quarterly Compliance Reports. Corrective Action Taken or To Be Taken: Internal controls to be established to include the review of Quarterly Compliance Reports. If already taken, date of completion: If to be taken, estimated date of completion: January 2024 Agency Response Does the Agency Agree with finding?: Yes 􀜈 No 􀜆 Partially 􀜆 If No or Partial, Please explain reason(s) why: Additional Comments: Division Responsible for Corrective Action Plan Name, Title: Dana Searcy, Division Director Address or Mailstop: 170 S. Virginia Street, Suite 201 City, State, Zip Code: Reno, NV 89501 Phone Number: 775-325-8210 Email: dsearcy@washoecounty.gov Reviewed and Approved Cathy HillDigitally signed by Cathy Hill Date: 2023.12.27

View Audit 14489

Finding 10799 (2023-003)

Material Weakness 2023

City of Swartz Creek, Michigan

MI

Reporting Subrecipient Monitoring Material Weakness § 200.502 § 200.508 § 200.510

Condition: The SEFA for the year ended June 30, 2023 was not accurately prepared as it originally included expenditures that were improperly excluded from the SEFA for the year ended June 30, 2022. Planned Corrective Action: Additional Supervisory Review of Expenditures Contact person responsible fo...

Condition: The SEFA for the year ended June 30, 2023 was not accurately prepared as it originally included expenditures that were improperly excluded from the SEFA for the year ended June 30, 2022. Planned Corrective Action: Additional Supervisory Review of Expenditures Contact person responsible for corrective action: Deanna Korth Anticipated Completion Date: 09/30/2023

View Audit 14451

Finding 10693 (2023-001)

Significant Deficiency 2023

Town of Woodbridge

CT

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

The Town will adopt a formal policy to document and identify suspended and disbarred vendors and review the System for Award Management (SAM) for such vendors before engaging with a vendor in a project that uses federal funds including ARP funds. We will document, with email and other evidence, that...

The Town will adopt a formal policy to document and identify suspended and disbarred vendors and review the System for Award Management (SAM) for such vendors before engaging with a vendor in a project that uses federal funds including ARP funds. We will document, with email and other evidence, that such steps have been taken.

View Audit 14412

Finding 10689 (2023-001)

Significant Deficiency 2023

Unified School District No. 466

KS

Subrecipient Monitoring Internal Control / Segregation of Duties

Finding 2023-001 - Lack of Segregation of Duties The District understands that this is a significant deficiency but feels it is not cost-effective at this time to hire additional employees to properly segregate duties. We feel that the oversight performed by the Superintendent and Board of Educati...

Finding 2023-001 - Lack of Segregation of Duties The District understands that this is a significant deficiency but feels it is not cost-effective at this time to hire additional employees to properly segregate duties. We feel that the oversight performed by the Superintendent and Board of Education over the financial statement activity and reports of the District is adequate to help mitigate the lack of segregation of duties. We believe it would be inefficient and cost prohibitive to hire the additional employees needed to properly segregate duties so at this time we do not plan on making any changes. However, we will continue to monitor this situation and periodically determine if it is cost-effective for us to properly segregate duties.

View Audit 14381

Finding 10669 (2023-003)

Material Weakness 2023

City of Port Huron, Michigan

MI

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.319 § 200.320

Condition: We identified 4 expenditures, during testing, that the City did not verify were in accordance with their internal procurement policy, pursuant to 2 CFR 200.319 and 200.320 prior to entering into contracts with award funds. Planned Corrective Action: Procedures have already been put into p...

Condition: We identified 4 expenditures, during testing, that the City did not verify were in accordance with their internal procurement policy, pursuant to 2 CFR 200.319 and 200.320 prior to entering into contracts with award funds. Planned Corrective Action: Procedures have already been put into place to ensure that each purchase adheres to the internal purchasing policies. City of Port Huron management and staff will continue to improve communication with and between departments to ensure all staff understands the purchasing policy. Contact person responsible for corrective action: Lee Ward, Director of Finance. Anticipated Completion Date: 12/15/2023

View Audit 14333

Finding 10668 (2023-002)

Material Weakness 2023

City of Port Huron, Michigan

MI

Subrecipient Monitoring Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.212 § 200.318

Condition: We noted during testing that the City had omitted a subrecipient from its search to ensure that the subrecipient was not suspended, debarred, or otherwise excluded pursuant to 2 CFR section 180.300. Planned Corrective Action: Procedures have already been put into place to ensure that each...

Condition: We noted during testing that the City had omitted a subrecipient from its search to ensure that the subrecipient was not suspended, debarred, or otherwise excluded pursuant to 2 CFR section 180.300. Planned Corrective Action: Procedures have already been put into place to ensure that each new contractor is not on the Federal list of suspended and/or debarred contractors. Furthermore, all vendors previously paid have been searched for in the Federal list and none were suspended and/or debarred. Contact person responsible for corrective action: Lee Ward, Director of Finance. Anticipated Completion Date: 12/15/2023

View Audit 14333

Finding 10531 (2023-002)

Significant Deficiency 2023

Village Cooperative of the Northland

MO

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

The Cooperative will make required deposits to the General Operating Reserve.

View Audit 14220

Finding 10508 (2023-004)

Significant Deficiency 2023

United Methodist Western Kansas Mexican American Ministries Inc. D/b/a Genesis Family Health

KS

Subrecipient Monitoring HUD Housing Programs Reporting

Finding 2023.004 - Reporting Recommendation The Organization should establish a system of internal controls to ensure that all UDS related calculations are properly documented and maintained. Action Taken Health contracted with an interim Chief Financial Officer in January 2023. The interim CFO de...

Finding 2023.004 - Reporting Recommendation The Organization should establish a system of internal controls to ensure that all UDS related calculations are properly documented and maintained. Action Taken Health contracted with an interim Chief Financial Officer in January 2023. The interim CFO departed in February 2023 and was unable to provide the organization with work source documents for the 2022 UDS submission. Effective January 2024, the current Chief Financial Officer and the electronic medical records specialist (IT) will ensure all source documentation for the UDS submission is saved on the organization’s shared file drive to support the annual UDS submission.

View Audit 14201

Finding 10504 (2023-003)

Significant Deficiency 2023

United Methodist Western Kansas Mexican American Ministries Inc. D/b/a Genesis Family Health

KS

Subrecipient Monitoring Allowable Costs / Cost Principles HUD Housing Programs

Finding 2023.003 - Activities Allowed or Unallowed Recommendation The Organization should establish a system of internal controls to ensure that all employees are being paid the correct amounts. Action Taken United Methodist Western Kansas Mexican-American Ministries Inc. d/b/a Genesis Family Heal...

Finding 2023.003 - Activities Allowed or Unallowed Recommendation The Organization should establish a system of internal controls to ensure that all employees are being paid the correct amounts. Action Taken United Methodist Western Kansas Mexican-American Ministries Inc. d/b/a Genesis Family Health implemented PayCom in January 2023. With this system update, the organization has implemented an automated process to ensure changes to employee pay rates are approved and adjusted timely. This process requires all changes to employee’s compensation being entered into the PayCom (payroll system) by the departmental managers/supervisors. Changes in pay are automatically flagged for review and approval by the human resources department. These changes improved internal controls to ensure all employee rate changes are implemented timely and employees are being paid the correct amount.

View Audit 14201

Finding 10500 (2023-002)

Significant Deficiency 2023

United Methodist Western Kansas Mexican American Ministries Inc. D/b/a Genesis Family Health

KS

Subrecipient Monitoring Eligibility HUD Housing Programs

Finding 2023.002 - Sliding Fee Scale Documentation Recommendation The Organization should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken The proficiency of all billing staff respon...

Finding 2023.002 - Sliding Fee Scale Documentation Recommendation The Organization should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken The proficiency of all billing staff responsible for applying sliding fee discounts and ensuring proper calculations based on family size and income will be evaluated. The organization implemented an Onboarding and Enrollment department in June 2023 to review clinic schedules prior to the patient’s appointment. The onboarding and enrollment staff meet with each new patient to review and verify insurance information, check Medicaid eligibility, ensure fully completed registrations and complete application for any slide fee discounts applicable based on income and family size. Billing staff reviews this information and applies the appropriate discount to the patient charges. This crosschecking process will improve internal controls related to the sliding fee discount process.

View Audit 14201

Finding 10484 (2023-001)

Significant Deficiency 2023

Volunteers of America Northern Rockies

WY

Eligibility Subrecipient Monitoring Significant Deficiency

Condition: In a monitoring visit performed by the U.S. Department of Labor, the grantor found that service coordinators are verifying that the veterans meet the “Homelessness” requirement to be enrolled in the program, but in some instances, were missing the verification (case notes or form entries)...

Condition: In a monitoring visit performed by the U.S. Department of Labor, the grantor found that service coordinators are verifying that the veterans meet the “Homelessness” requirement to be enrolled in the program, but in some instances, were missing the verification (case notes or form entries) and relying on self-attestation, which should be a last resort. Planned Corrective Action: The Organization responded to the monitoring visit recommendation referenced by providing additional staff training and implementing a verification function to ensure all applicable case notes, form entries, and documentation are acquired and made part of the case file. Contact person responsible for corrective action: Craig Fisgus, Vice President of Veteran Services Anticipated Completion Date: Revised processes were implemented immediately following the receipt of the monitoring visit recommendation.

View Audit 14170

Finding 10465 (2023-001)

Significant Deficiency 2023

Franklin Parish School Board

LA

Subrecipient Monitoring

Troy Bell, Federal Programs Director, acknowledges that we were not compliant with the Davis-Bacon requirement concerning prevailing wages. This project was completed early in the process of receiving ESSER funding and we were unaware of the Davis-Bacon wage requirements. Moving forward, the Federal...

Troy Bell, Federal Programs Director, acknowledges that we were not compliant with the Davis-Bacon requirement concerning prevailing wages. This project was completed early in the process of receiving ESSER funding and we were unaware of the Davis-Bacon wage requirements. Moving forward, the Federal Programs department and the Business department will work together to ensure that all Davis-Bacon requirements are met.

View Audit 14128

Finding 10326 (2023-002)

Material Weakness 2023

Illinois Central College District 514

IL

Subrecipient Monitoring § 200.303

A procedure has been established and in place for future awards involving sub-recipients. The College closely monitors grant activity to ensure compliance with underlying grant provisions and notes that there is no financial exposure to the College or the granting agency.

View Audit 13983

Finding 10292 (2023-001)

Significant Deficiency 2023

St. Matthew Manor - West, Inc.

TN

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Statement of condition 2023-001: During the year ended September 30, 2023, the Project paid expenses totaling $695 on behalf of an entity under common management without HUD approval. Recommendation: Management should have the other project reimburse $695. Action(s) taken or planned on the findi...

Statement of condition 2023-001: During the year ended September 30, 2023, the Project paid expenses totaling $695 on behalf of an entity under common management without HUD approval. Recommendation: Management should have the other project reimburse $695. Action(s) taken or planned on the finding: On December 18, 2023, the finding was cleared as $695 was repaid to the Project. Completion date: December 18, 2023

View Audit 13940 Questioned Costs: $1

Finding 10248 (2023-007)

Significant Deficiency 2023

Heritage University

WA

Student Financial Aid Reporting Subrecipient Monitoring

2023-007 – Special Tests and Provisions - Enrollment Reporting – Significant Deficiency in Internal Controls over Compliance Recommendation: The auditors recommend the University follow and enhance existing policies to ensure all student changes in status are identified timely and submitted accu...

2023-007 – Special Tests and Provisions - Enrollment Reporting – Significant Deficiency in Internal Controls over Compliance Recommendation: The auditors recommend the University follow and enhance existing policies to ensure all student changes in status are identified timely and submitted accurately within the required time frame. The auditors also recommend the University establish a formal internal monitoring control whereby a designated individual with NSLDS access, on a sample basis, spot checks the status updates on NSLDS so to internally audit the National Student Clearinghouse submissions. Planned corrective actions: The University will adhere to current regulations and improve them if necessary to guarantee that all student status changes are recognized promptly and filed correctly within the allotted period. In order to internally audit the National Student Clearinghouse submissions, the University established a formal internal monitoring system wherein a designated individual with NSLDS access, on a sample basis, spot-checks the status updates on NSLDS. Name of Responsible Party: 1. Mary Neal, Registrar 2. Financial Aid Director 3. Melissa Hill, Provost 4. VP of Administration/CFO 5. Dr. Andrew Sund, President Anticipated completion date: 6/30/2024

View Audit 13897

Finding 10230 (2023-002)

Material Weakness 2023

Ava R-I School District

MO

Subrecipient Monitoring Internal Control / Segregation of Duties

Internal Control over Major Federal Program Compliance Program : Education Stabilization Fund CFDA 84.425 Condition: Lack of policies and procedures for verifying and monitoring Wage Rate Requirements. Material Weakness Corrective Action Plan: The District will adopt policies to ensure...

Internal Control over Major Federal Program Compliance Program : Education Stabilization Fund CFDA 84.425 Condition: Lack of policies and procedures for verifying and monitoring Wage Rate Requirements. Material Weakness Corrective Action Plan: The District will adopt policies to ensure prevailing wage payments for contractor employees on federally funded projects. The District will adopt policies requiring contractors on federally funded projects provide certified payroll reports to the District to ensure compliance with Wage Rate Requirements. The District will mimplement procedures to verify contractor compliance with Wage Rate Requirements. Planned Completion Date: March 31, 2024 Responsible Contact person: Aaron Dalton, Superintendent (417) 683-4717)

View Audit 13884

Finding 10095 (2023-002)

Significant Deficiency 2023

Glen Oaks Community College

MI

Subrecipient Monitoring Eligibility Significant Deficiency

2023-02 – Gramm Leach Bliley Missing Elements. Auditor Description of Conditional and Effect. The most recent written security policy fails to address how the College will evaluate and adjust its information security program for any changes in the College's operations or the results of risk assessme...

2023-02 – Gramm Leach Bliley Missing Elements. Auditor Description of Conditional and Effect. The most recent written security policy fails to address how the College will evaluate and adjust its information security program for any changes in the College's operations or the results of risk assessments. Auditor Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley policies are met and confirmed by a second individual. Corrective Action. GOCC will require all procedures and policies are updated and reviewed on an annual basis to make sure we are incompliance with the requirements. Responsible Party. Chief Financial Officer/Controller and IT Director. Anticipated Completion Date. June 30, 2024.

View Audit 13719

Finding 10061 (2023-001)

Significant Deficiency 2023

La Grange Independent School District

TX

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.326

Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425U Contact Person: Diana Fitzpatrick, Director of Finance Anticipated Completion Date: April 30, 2024 Planned Correctiv...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425U Contact Person: Diana Fitzpatrick, Director of Finance Anticipated Completion Date: April 30, 2024 Planned Corrective Action: When notified by the audit firm of the error in procurement procedures, district employees were notified of the correct procedures. This information has been and will continue to be made known to district employees who are delegated authority to procure goods and services during monthly leadership meetings. During this spring’s annual budget workshop with district staff, a brief training session will be held on Federal, State, and Board procurement policies and procedures. Also, a record of vetting vendors has been implemented this current fiscal year via the Sam.gov website.

View Audit 13683

Finding 10052 (2023-001)

Material Weakness 2023

Discover Downstate Illinois

IL

Procurement, Suspension & Debarment Subrecipient Monitoring

Management agrees and will implement procedures to verify and ensure all vendors have not been suspended or debarred prior to doing business with the entity.

View Audit 13676

Finding 9996 (2023-002)

Significant Deficiency 2023

Cumberland County Board of Education

NC

Subrecipient Monitoring Cash Management Reporting

Name of Contact Person: Jay Toland, Associate Superintendent of Business Operations The finding resulted from significant turnover within the Finance Department. Management has established procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis go...

Name of Contact Person: Jay Toland, Associate Superintendent of Business Operations The finding resulted from significant turnover within the Finance Department. Management has established procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward. The Finance department will also strive to keep key positions filled at all times and ensure that staff receives appropriate training regarding reconciliations. Proposed Completion Date: Immediately

View Audit 13648

Corrective Action Plans

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