Corrective Action Plans

Finding 393843 (2023-002)

Significant Deficiency 2021

Hospital Comunitario Buen Samaritano, Inc.

PR

Subrecipient Monitoring Reporting Significant Deficiency § 200.512

We agree that we have not been reporting on a timely basis current findings and results. We have established a calendar to ensure that the submission of all required annual reporting, be strictly followed by our newly created job position (Federal Funding Accounting Coordinator). The plan will be ap...

We agree that we have not been reporting on a timely basis current findings and results. We have established a calendar to ensure that the submission of all required annual reporting, be strictly followed by our newly created job position (Federal Funding Accounting Coordinator). The plan will be approved by the Board and implemented no later than April 26th, 2024.

View Audit 304036

Finding 393842 (2023-001)

Significant Deficiency 2021

Hospital Comunitario Buen Samaritano, Inc.

PR

Questioned Costs Eligibility Subrecipient Monitoring

As discussed during the past couple of weeks we are lacking some detailed information that could have helped us clarify some of, or all of the questions and/ or doubts that you have raised, but unfortunately key people that generated the list are no longer employees (Finance Director, Human Resource...

As discussed during the past couple of weeks we are lacking some detailed information that could have helped us clarify some of, or all of the questions and/ or doubts that you have raised, but unfortunately key people that generated the list are no longer employees (Finance Director, Human Resource Director, and Payroll Manager). In regards to whom was eligible, this is a more difficult question to answer primarily due to the same reasons expressed above. But asking the team members that are still employed, they indicated that most of areas during this stage of the pandemic had direct or indirect contact with the patients visiting us, reason being that a significant percentage of our employees at the time were diagnosticated with COVID-19. In order to significantly improve future Federal funds receipts management processes, we will take the following steps: 1. Discuss, document and safe guard documentations regarding meetings that take place with all responsible parties on Federal requirements that must be followed to ensure compliance (Signatures required of all participants) 2. Depending on the nature of the funds and its intended utilization, the responsible parties will designate whom (Position/Department) will be the custodian of all the documentation 3. Ensure that each step of the implementation processes is well documented, with clear instructional details that are required to comply with the Federal requirements 4. Before submitting the required information, the responsible parties must meet to ensure that all requirements have been met, and that all required documentation is safe guarded for future reference (Signatures required of all participants) The plan will be approved by the Board and implemented no later than April 26th, 2024.

View Audit 304036 Questioned Costs: $1

Finding 393795 (2021-009)

Significant Deficiency 2021

Housing Authority of the City of Pueblo

CO

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2021 Special Tests and Provisions – Capital Funds for Operating Costs Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that there was not a consistent, documented proce...

U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2021 Special Tests and Provisions – Capital Funds for Operating Costs Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that there was not a consistent, documented process to ensure the timely obligation and expenditure of program funds to remain in compliance. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: Corrective Action Plan: The process in 2020 was not documented very well. We now document our regular meetings indicating that we are monitoring the use/obligation of funds that will ensure the funding is spent or obligated in a timely manner. Anticipated Completion Date: January 2023

View Audit 303983

Finding 393711 (2021-005)

None 2021

Community Development Partnership

MA

Subrecipient Monitoring Eligibility

Upon the completion of the annual audits for FY21, FY22 and FY23 management will file Form SF-SAC with the Federal Audit Clearing House (FAC). Thereafter the annual audit will be completed on a timely basis which will allow for the timely filing of the Form SF-SAC with the FAC.Anticipated Completio...

Upon the completion of the annual audits for FY21, FY22 and FY23 management will file Form SF-SAC with the Federal Audit Clearing House (FAC). Thereafter the annual audit will be completed on a timely basis which will allow for the timely filing of the Form SF-SAC with the FAC.Anticipated Completion Date October 15, 2024.Responsible Contact Person-Kathleen Boyce, CFAO

View Audit 303856

Finding 393710 (2021-004)

Significant Deficiency 2021

Community Development Partnership

MA

Reporting Subrecipient Monitoring Significant Deficiency § 200.502 § 200.510

In collaboration with the audit team, we will correct the procedures used to develop the Schedule of Expenditures of Federal Awards to ensure that it is completed correctly and accurately .Anticipated Completion Date April 30,2024.Responsible Contact Person-Kathleen Boyce, CFAO

View Audit 303856

Finding 393517 (2021-005)

Significant Deficiency 2021

Tucson Audubon Society

AZ

Period of Performance Subrecipient Monitoring § 200.211 § 200.458

National Park Service Conservation, Protection, outreach, and Education – Assistance Listing No. 15.954 and Research and Development Cluster – Assistance Listing No. 15.608 and 15.945 Recommendation: We recommend management incorporate review control procedures to ensure all costs are approved, wit...

National Park Service Conservation, Protection, outreach, and Education – Assistance Listing No. 15.954 and Research and Development Cluster – Assistance Listing No. 15.608 and 15.945 Recommendation: We recommend management incorporate review control procedures to ensure all costs are approved, within the period of performance, and charged in accordance with UG. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the course of the FY21 Audit TAS was informed that a small number of expenses billed to federal agreements fell just outside the Period of Performance. TAS works annually to ensure that agreements requiring additional work or funding are submitted for modification. During the course of preparing some of these modifications and/or new agreements and submitting them to the federal partners, the process of ensuring that period of performance dates didn’t result in gaps in work for staff assigned was not properly evaluated. Consequently, in order to keep staff actively employed and compensated, some dates were not included in the Period of Performance of stated agreements, causing TAS to fall out of compliance for commencement of work on modifications or new agreements within the approved timeframes. TAS now closely reviews Period of Performance dates in new agreements and/or modifications to ensure we remain in compliance with the approved timeframes while eliminating gaps in work for staff assigned to said agreements.. Name(s) of the contact person(s) responsible for corrective action: Kim Lopez, Director of Finance & Operations, Erin Zylstra, Quantitative Ecologist Planned completion date for corrective action plan: COMPLETED

View Audit 303685

Finding 392957 (2021-001)

Significant Deficiency 2021

Children's Hospital of Philadelphia

PA

Reporting Subrecipient Monitoring

Management agrees with the finding that federal funds related to program 93.354 of $2.3 million were incorrectly excluded from the FY 2021 SEFA and believes this omission is immaterial (less than 1% of the total FY 2021 SEFA) and therefore does not significantly impact our FY 2021 financial statemen...

Management agrees with the finding that federal funds related to program 93.354 of $2.3 million were incorrectly excluded from the FY 2021 SEFA and believes this omission is immaterial (less than 1% of the total FY 2021 SEFA) and therefore does not significantly impact our FY 2021 financial statements or funding activity. As CHOP is committed to full compliance with reporting requirements for all external agencies, our organization determined that even though not material to the federal funding received during FY2021, correcting, and refiling the FY 2021 SEFA is the appropriate action to take. We acknowledge that this contract was unique and executed during an unsettled time due to the Coronavirus pandemic. CHOP has since enhanced internal controls with respect to our award intake, review and set up processes to ensure full and complete external reporting including but not limited to the SEFA. Enhancements to the process, include detailed intake checklists, increased staff training and awareness regarding review of all contracts to evaluate full and complete data elements are provided. In addition, CHOP performs routine data audits on the set ups of awards and will ensure a more detailed review of guidance for reporting requirements occurs in the future, and inquiries sent when the guidance is unclear. James Avington, AVP – Finance at CHOP, will have responsibility for this corrective action plan.

View Audit 303244

Finding 392609 (2021-009)

Material Weakness 2021

Fairbanks Rescue Mission, Inc.

AK

Questioned Costs Subrecipient Monitoring

Federal Award Finding: 22021-009 Material Weakness in Internal Control over Compliance and Noncompliance - Subrecipient Monitoring. Name and Contact Person: Pete Kelly, Chief Executive Officer. Corrective Action: The Fairbanks Rescue Mission's Board of Directors created a Finance Committee with ext...

Federal Award Finding: 22021-009 Material Weakness in Internal Control over Compliance and Noncompliance - Subrecipient Monitoring. Name and Contact Person: Pete Kelly, Chief Executive Officer. Corrective Action: The Fairbanks Rescue Mission's Board of Directors created a Finance Committee with extensive banking and accounting experience to create a higher level of scrutiny and oversite of the Missions finances. We contracted a professional accounting/bookkeeping firm {Midnight Sun Bookkeeping Services) and empowered them to establish procedures and practices consistent with GAAP {Generally Accepted Accounting Principles) as well as track and participate in day to day activities of Accounting; thereby, assuring accuracy of financial data and assuring compliance. We have formalized check writing, money handling, and credit card control procedures. Switched to an online time tracking system for employees and digitized all employee documents. Created an online filing system for all grant expenses Proposed Completion Date: January 01, 2024

View Audit 302911 Questioned Costs: $1

Finding 392608 (2021-008)

Material Weakness 2021

Fairbanks Rescue Mission, Inc.

AK

Questioned Costs Subrecipient Monitoring Material Weakness

Federal Award Finding: 2021-008 Material Weakness in Internal Control over Compliance and Nompliance - Reporting Requirements. Name and Contact Person: Pete Kelly, Chief Executive Officer. Corrective Action: The Fairbanks Rescue Mission's Board of Directors created a Finance Committee with extensiv...

Federal Award Finding: 2021-008 Material Weakness in Internal Control over Compliance and Nompliance - Reporting Requirements. Name and Contact Person: Pete Kelly, Chief Executive Officer. Corrective Action: The Fairbanks Rescue Mission's Board of Directors created a Finance Committee with extensive banking and accounting experience to create a higher level of scrutiny and oversite of the Missions finances. We contracted a professional accounting/bookkeeping firm {Midnight Sun Bookkeeping Services) and empowered them to establish procedures and practices consistent with GAAP {Generally Accepted Accounting Principles) as well as track and participate in day to day activities of Accounting; thereby, assuring accuracy of financial data and assuring compliance. We have formalized check writing, money handling, and credit card control procedures. Switched to an online time tracking system for employees and digitized all employee documents. Created an online filing system for all grant expenses Proposed Completion Date: January 01, 2024

View Audit 302911 Questioned Costs: $1

Finding 392607 (2021-007)

Material Weakness 2021

Fairbanks Rescue Mission, Inc.

AK

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Federal Award Finding: 2021-007 Material Weakness in Internal Control over Compliance and Noncompliance - Eligibility Requirement. Name and Contact Person: Pete Kelly, Chief Executive Officer. Corrective Action: The Fairbanks Rescue Mission's Board of Directors created a Finance Committee with exte...

Federal Award Finding: 2021-007 Material Weakness in Internal Control over Compliance and Noncompliance - Eligibility Requirement. Name and Contact Person: Pete Kelly, Chief Executive Officer. Corrective Action: The Fairbanks Rescue Mission's Board of Directors created a Finance Committee with extensive banking and accounting experience to create a higher level of scrutiny and oversite of the Missions finances. We contracted a professional accounting/bookkeeping firm {Midnight Sun Bookkeeping Services) and empowered them to establish procedures and practices consistent with GAAP {Generally Accepted Accounting Principles) as well as track and participate in day to day activities of Accounting; thereby, assuring accuracy of financial data and assuring compliance. We have formalized check writing, money handling, and credit card control procedures. Switched to an online time tracking system for employees and digitized all employee documents. Created an online filing system for all grant expenses Proposed Completion Date: January 01, 2024

View Audit 302911 Questioned Costs: $1

Finding 392606 (2021-006)

Material Weakness 2021

Fairbanks Rescue Mission, Inc.

AK

Questioned Costs Cash Management Subrecipient Monitoring

Federal Award Finding: 2021-006 Material Weakness in Internal Control over Compliance and Noncompliance - Cash Management. Name and Contact Person: Pete Kelly, Chief Executive Officer. Corrective Action: The Fairbanks Rescue Mission's Board of Directors created a Finance Committee with extensive ...

Federal Award Finding: 2021-006 Material Weakness in Internal Control over Compliance and Noncompliance - Cash Management. Name and Contact Person: Pete Kelly, Chief Executive Officer. Corrective Action: The Fairbanks Rescue Mission's Board of Directors created a Finance Committee with extensive banking and accounting experience to create a higher level of scrutiny and oversite of the Missions finances. We contracted a professional accounting/bookkeeping firm {Midnight Sun Bookkeeping Services) and empowered them to establish procedures and practices consistent with GAAP {Generally Accepted Accounting Principles) as well as track and participate in day to day activities of Accounting; thereby, assuring accuracy of financial data and assuring compliance. We have formalized check writing, money handling, and credit card control procedures. Switched to an online time tracking system for employees and digitized all employee documents. Created an online filing system for all grant expenses Proposed Completion Date: January 01, 2024

View Audit 302911 Questioned Costs: $1

Finding 392602 (2021-001)

Significant Deficiency 2021

Mentasta Traditional Council

AK

Subrecipient Monitoring Reporting Significant Deficiency

Significant Deficiency in Internal Control over Compliance, Noncompliance – Reporting Name of Contact Person: Anita Andrews, Tribal Administrator Corrective Action Plan: As we continue to recover from the many set-backs over the past few years related to COVID-19 we will strive to ensure that ...

Significant Deficiency in Internal Control over Compliance, Noncompliance – Reporting Name of Contact Person: Anita Andrews, Tribal Administrator Corrective Action Plan: As we continue to recover from the many set-backs over the past few years related to COVID-19 we will strive to ensure that our future audits are completed in time to file the form SF-SAC within the required nine months of our fiscal year end (9/30). Our corrective action plan includes: - Closing the fiscal year books within 90 days after our fiscal year end (excluding any required adjusting journal entries that may be necessary). - Scheduling our audit to occur within 100 days after our fiscal year end. - Obtaining a final audit report prior to the end of June following our fiscal year end. Proposed Completion Date: We are anticipating that the completion date of the above corrective action plan will be for Fiscal Year 2023.

View Audit 302903

Finding 392164 (2021-005)

Material Weakness 2021

Neighborhood Legal Services Michigan

MI

Questioned Costs Period of Performance Subrecipient Monitoring

We agree with the auditors' comments, and the following action will be taken to improve the situation. We have adjusted the Organization’s Accounting Policies & Procedure Manual to include a detailed review of the General Ledger detail supporting each draw request. Accounting personnel will ensure t...

We agree with the auditors' comments, and the following action will be taken to improve the situation. We have adjusted the Organization’s Accounting Policies & Procedure Manual to include a detailed review of the General Ledger detail supporting each draw request. Accounting personnel will ensure the Organization’s General Ledger specifically details the month of rent and utility allowance being provided so eligible costs are clearly delineated. Someone other than the preparer will perform a review of each drawdown request to ensure that costs are not being drawn down prior to the operating start date of each individual grant. This issue was discussed with HUD in March 2024 at which time procedural changes were implemented. Effective March 2024 the preparer is required to include the month of rent and utility allowance being provided in the General Ledger detail. A review of the General Ledger detail supporting each draw request will be performed by someone other than the preparer to ensure that costs are not being drawn down prior to the operating start date of each individual grant.

View Audit 302371 Questioned Costs: $1

Finding 392163 (2021-004)

Material Weakness 2021

Neighborhood Legal Services Michigan

MI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

We agree with the auditors' comments, and the following action will be taken to improve the situation. As of the date of this report, we are adjusting the Organization’s Accounting Policies & Procedure Manual to include a detailed review of the General Ledger detail supporting each draw request. The...

We agree with the auditors' comments, and the following action will be taken to improve the situation. As of the date of this report, we are adjusting the Organization’s Accounting Policies & Procedure Manual to include a detailed review of the General Ledger detail supporting each draw request. The purpose of this change is to request drawdowns that agree with actual expenses incurred during the draw period requested. Due to late completion of the 2020 audit, recommendations cited in the audit report were not implemented in 2021. During 2022, the practice of tracking grant utilization on a monthly basis was instituted for all grant awards. Documentation of allocation methodologies for shared expenses (i.e., office rent, general office supplies, telephone/internet costs, copiers, payroll processing) had begun. After the 2020 audit report date, all grant draws were supported by the expense detail reflected in the general ledger as prepared by a Sr. Accountant and reviewed and approved by the Chief Financial Officer. Further, monthly reconciliations of grant draw requests and posted revenues, receivables, and expenses will be performed for each grant. The services of an external consultant were utilized to assess the finance department’s staffing levels. This resulted in the onboarding of three (3) new Sr. Accountants and a Chief Financial Officer by early 2022. This provides adequate staffing to perform a review of the federal grant expenditures on a timely basis.

View Audit 302371 Questioned Costs: $1

Finding 392155 (2021-002)

Significant Deficiency 2021

Housing Authority of the City of Renton

WA

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

Finding 2021-002 a. Comments on the Finding and Each Recommendation: We concur with the finding and agree with the recommendations. b. Action(s) Taken or Planned on the Finding In response to this finding regarding non-compliance in Housing Quality Standards (HQS) enforcement, the new management tea...

Finding 2021-002 a. Comments on the Finding and Each Recommendation: We concur with the finding and agree with the recommendations. b. Action(s) Taken or Planned on the Finding In response to this finding regarding non-compliance in Housing Quality Standards (HQS) enforcement, the new management team at the Authority has developed a focused corrective action plan. This plan includes comprehensive staff training on HUD regulations and HQS compliance, with a completion target of March 2024. Concurrently, our CEO and Director of Programs Administration will oversee the revision and implementation of enhanced HQS monitoring procedures, aiming for completion by March 2024. This involves updating inspection protocols, instituting regular internal audits for compliance, and establishing clear procedures for re-inspections, HAP abatement, and voucher cancellations. Recognizing the oversight of the previous management, the new team is committed to rectifying these issues and ensuring ongoing compliance. We will maintain thorough documentation of all actions taken and provide regular updates on the progress. The HCV Coordinator will be responsible for ongoing compliance monitoring and reporting, ensuring that the program adheres to HUD's Housing Quality Standards and effectively serves its participants. This approach reaffirms our dedication to upholding the integrity and effectiveness of the Housing Voucher Cluster programs.

View Audit 302365

Finding 392113 (2021-002)

Significant Deficiency 2021

Chesapeake Hospital Authority

VA

Subrecipient Monitoring Reporting § 200.512

2021-002 – Reporting – Submission of the Data Collection Form Individual Responsible for Corrective Action Plan: J. Neal Bolton, Director of Revenue Management & Budget Shemaine Rose, Controller Anticipated Completion Date: Completed Management acknowledges that the reporting package and data col...

2021-002 – Reporting – Submission of the Data Collection Form Individual Responsible for Corrective Action Plan: J. Neal Bolton, Director of Revenue Management & Budget Shemaine Rose, Controller Anticipated Completion Date: Completed Management acknowledges that the reporting package and data collection form for the year ended June 30, 2021, was not filed with the Federal Audit Clearinghouse on or before the extended deadline of September 30, 2022. Management maintains that appropriate schedules and notes thereto were prepared accurately and timely, and that the delay was due primarily to the unique nature of Provider Relief Funds being reported, which resulted in evolving compliance requirements over the funding and reporting periods. Management will file the reporting package and data collection form immediately upon completion and will continue to monitor and adhere to future Federal compliance updates to prevent such delays in the future.

View Audit 302275

Finding 392100 (2021-005)

Material Weakness 2021

Avita Health System

OH

Subrecipient Monitoring Material Weakness Reporting § 200.303

Finding Number: 2021-005 Condition: - The System received targeted distributions for Bucyrus Community Hospital. A period one portal submission was completed, but no allowable expenses or lost revenues were reported within the Bucyrus Community Hospital report. All allowable expenses and lost reve...

Finding Number: 2021-005 Condition: - The System received targeted distributions for Bucyrus Community Hospital. A period one portal submission was completed, but no allowable expenses or lost revenues were reported within the Bucyrus Community Hospital report. All allowable expenses and lost revenues were reported on the first period portal submission for Galion Community Hospital, another hospital of the Avita Health System. Planned Corrective Action: The portal submission could not be modified by the time we identified the reporting issue. As such, no corrective report was completed, however management will implement procedures to ensure reporting requirements are adequately reviewed for all federal funding. Contact person responsible for corrective action: Eric Draime, Vice President/CFO Anticipated Completion Date: June 30, 2024

View Audit 302244

Finding 392099 (2021-004)

Material Weakness 2021

Avita Health System

OH

Reporting Subrecipient Monitoring Material Weakness

Finding Number: 2021-004 Condition: The information entered into the period one HHS portal submission for Galion Community Hospital was not adequately supported or reviewed in accordance with the terms and conditions of the PRF funding and the Notice. Planned Corrective Action: The System utilized l...

Finding Number: 2021-004 Condition: The information entered into the period one HHS portal submission for Galion Community Hospital was not adequately supported or reviewed in accordance with the terms and conditions of the PRF funding and the Notice. Planned Corrective Action: The System utilized lost revenue to support expenditures recognized on the Schedule. For future grant funds received, management will adequately review terms and conditions of the funding received and ensure allowable expense are properly supported before completing the required reports. Contact person responsible for corrective action: Eric Draime, Vice President/CFO Anticipated Completion Date: June 30, 2024

View Audit 302244

Finding 392079 (2021-004)

Material Weakness 2021

Lss Housing Jamestown, Inc.

ND

Allowable Costs / Cost Principles Eligibility Special Tests & Provisions § 200.334

US Department of Housing and Urban Development Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Finding Summary: As a result of management transition, supporting documentation for expense transactions and tenant eligibility were destroyed and were unable ...

US Department of Housing and Urban Development Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Finding Summary: As a result of management transition, supporting documentation for expense transactions and tenant eligibility were destroyed and were unable to be recreated. The organization was lacking appropriate internal controls to ensure records were retained for the required period of time. Responsible Individual: Dawn Helmowski, Finance Director Corrective Action Plan: Subsequent to the audit period under review, the affiliated entity of Luther Social Services of North Dakota has been replaced with Beyond Shelter, Inc. Upon this change, the new LSS Jamestown Housing, Inc. Board of Directors, implemented a Document Retention and Destruction Policy that includes retention or required documents for the required time periods that will ensure documents are retained. This policy was put into place on April 19, 2023. Anticipated Completion Date: April 2023

View Audit 302211

Finding 390795 (2021-003)

Material Weakness 2021

Helping Hand House

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

1. Processes related to the program stating roles of each individual involved in the process were documented and implemented in September 2022. 2. Regular risk assessment and monitoring functions are performed by management and grant awarders.

View Audit 301528

Finding 389451 (2021-002)

Material Weakness 2021

Maryland Network Against Domestic Violence, INC

MD

Subrecipient Monitoring Material Weakness Reporting

2021-002 Summary of Finding (optional) Late submission of required financial, programmatic, and performance reports: All of the grants under these programs require that financial, programmatic, and performance reports be submitted on a monthly, quarterly basis and/or annual basis. Monthly and quarte...

2021-002 Summary of Finding (optional) Late submission of required financial, programmatic, and performance reports: All of the grants under these programs require that financial, programmatic, and performance reports be submitted on a monthly, quarterly basis and/or annual basis. Monthly and quarterly financial and performance reports are due within thirty calendar days from the end of each quarter. Annual financial and performance reports are due within 90 calendar days from the end of each grant year. During our testing, we noted nine reports that were submitted after the deadline. We consider this to be an instance of noncompliance and a material weakness in internal control over compliance for the reporting requirement. Statement of Concurrence or Nonconcurrence The Maryland Network Against Domestic Violence concurs with this finding. Corrective Action MNADV continued to experience significant transitions during FY21. FY21 was the first full fiscal year for the new Executive Director and a new finance manager was hired at the beginning of FY21. These senior leadership transitions were marked by a learning curve for both the Executive Director and Finance Manager who had to learn the reporting processes and online systems for each of the different grants which included federal, state and private reporting systems. Also of note was a lack of completed audits for FY19 and FY20, which meant that substantial work had to be completed to ensure that what was reported for each grant was indeed accurate. All of these factors contributed to reports being late and none of these factors are still at play. The current Executive Director and Finance Manager are now familiar with all reporting systems. All login and secondary authentication methods have been properly set up and are functioning as desired. Internal processes for collecting grant data and reporting out this data have been established.

View Audit 300405

Finding 386626 (2021-003)

Significant Deficiency 2021

City of Huntington Park

CA

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

Management Response and Corrective Action Plan City’s Response: The City concurs with the finding. Staff responsible for this control during FY 2021 are no longer employed by the City. Corrective Action Plan: Current City Finance staff in conjunction with Police Department staff are monitoring ESAC ...

Management Response and Corrective Action Plan City’s Response: The City concurs with the finding. Staff responsible for this control during FY 2021 are no longer employed by the City. Corrective Action Plan: Current City Finance staff in conjunction with Police Department staff are monitoring ESAC reporting processes. Planned Implementation Date: started in Q4 FY 2023 and has continued into FY 2024 Responsible Person: Finance Department staff

View Audit 298952

Finding 384261 (2021-001)

Significant Deficiency 2021

City of Davis

CA

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

Finding reference number: SA 2021-001 Triennial Review Deficiencies Assistance Listing Number: 20.507 and 20.526 Assistance Listing Title: COVID-19 - Federal Transit Cluster Federal Agency: Department of Transportation Federal Award Identification Number: CA-2017-016-01, CA-2016-101-01, CA-2020...

Finding reference number: SA 2021-001 Triennial Review Deficiencies Assistance Listing Number: 20.507 and 20.526 Assistance Listing Title: COVID-19 - Federal Transit Cluster Federal Agency: Department of Transportation Federal Award Identification Number: CA-2017-016-01, CA-2016-101-01, CA-2020-242-00, CA-2020-214-00, CA-2019-107-00, CA-2017-126-00, CA-2017-004-00, and CA-2016-101-00 • Fiscal Year of Initial Finding: 2021, except for Procurement, which is 2019 • Name(s) of the contact person: Ryan Chapman, Assistant Public Works Director-Transportation • Corrective Action Plan: Implemented during fiscal year 2022 and in its letter dated October 28, 2022, the grantor indicated that it considers the findings closed/resolved. • Anticipated Completion Date: October 2021, January 2022 and October 2022

View Audit 297401

Finding 384254 (2021-004)

Material Weakness 2021

City of Davis

CA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding Reference Number: SA 2021-004 Federal Funding Accountability and Transparency Act (FFATA) Reporting AL Number: 14.218 Assistance Listing Title: COVID-19 - Community Development Block Grants/Entitlement Grants (CDBG) Federal Agency: Department of Housing and Urban Development Federal Aw...

Finding Reference Number: SA 2021-004 Federal Funding Accountability and Transparency Act (FFATA) Reporting AL Number: 14.218 Assistance Listing Title: COVID-19 - Community Development Block Grants/Entitlement Grants (CDBG) Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-14-MC-06-0037, B-18-MC-06-0037, B-19-MC-06-0037, B-20-MC-06-0037, B-20-MW-06-0037 • Fiscal Year of Initial Finding: 2021 • Name(s) of the contact person: Jennifer Block, Management Analyst • Corrective Action Plan: The City has an existing FFATA Procedure. All relevant staff (those working with federal funds) will receive training on the procedure to ensure familiarity with it and understanding of the requirements to complete FFATA reporting. The City filed the missing report in March 2024. • Anticipated Completion Date: March 10, 2024

View Audit 297401

Finding 380731 (2021-001)

Material Weakness 2021

Housing Authority of Crisfield

MD

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Financial Reporting (Material Weakness) Recommendation: The Authority must implement processes and controls to ensure accurate interim and year-end financial statements. Adequate and accurate financial information is vital to make management decisions that impact the Authority. This information must...

Financial Reporting (Material Weakness) Recommendation: The Authority must implement processes and controls to ensure accurate interim and year-end financial statements. Adequate and accurate financial information is vital to make management decisions that impact the Authority. This information must be shared timely and discussed to make the necessary changes that are needed and to prepare the proper cash flow projections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review and enhance our policies and procedures over year end close, to ensure all adjustments are made timely to allow for timely audit facilitation to ensure we are meeting the DCF and FDS deadlines; Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023

View Audit 295401

Corrective Action Plans

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