Corrective Action Plans

Finding 504491 (2023-003)

Material Weakness 2023

VA

It was recommended that the Organization enhance its internal controls, policies and procedures to ensure that all filing requirements under federal awards are met.

View Audit 327056

Finding 504490 (2023-002)

Material Weakness 2023

Middle East Broadcasting Networks, Inc.

VA

Reporting

It was recommended that, as part of the system of internal control over the monthly closing process, accounting staff be assigned to review the detailed schedules of liability and asset account reconciliations for accuracy and completeness and that any unusual balances, such as long-outstanding bala...

It was recommended that, as part of the system of internal control over the monthly closing process, accounting staff be assigned to review the detailed schedules of liability and asset account reconciliations for accuracy and completeness and that any unusual balances, such as long-outstanding balances or negative balances, should be reviewed and adjustments posted. Furthermore, it was recommended that the Organization enhance its procedures to ensure that the evidence of review of schedules and other reconciliations, such as sign-offs by both the preparer and reviewer on the documents, are retained.

View Audit 327056

Finding 504489 (2023-001)

Material Weakness 2023

Middle East Broadcasting Networks, Inc.

VA

Equipment & Real Property Management

It was recommended that, as part of the system of internal control over the monthly closing process, accounting staff be assigned to review the detailed schedules of liability and asset account reconciliations for accuracy and completeness and that any unusual balances, such as long-outstanding bala...

It was recommended that, as part of the system of internal control over the monthly closing process, accounting staff be assigned to review the detailed schedules of liability and asset account reconciliations for accuracy and completeness and that any unusual balances, such as long-outstanding balances or negative balances, should be reviewed and adjustments posted. Furthermore, it was recommended that the Organization enhance its procedures to ensure that the evidence of review of schedules and other reconciliations, such as sign-offs by both the preparer and reviewer on the documents, are retained.

View Audit 327056

Finding 504479 (2023-006)

Significant Deficiency 2023

Launch Alaska

AK

Reporting

Management understands the importance of submitting the reporting package within the stipulated time period. This insight will be factored into our ongoing efforts for compliance monitoring and improvement.

View Audit 327010

Finding 504478 (2023-005)

Significant Deficiency 2023

Launch Alaska

AK

Management understands the importance of maintaining effective communication with regulators to ensure compliance. This insight will be factored into our ongoing efforts for compliance monitoring and improvement.

View Audit 327010

Finding 504477 (2023-004)

Significant Deficiency 2023

Launch Alaska

AK

Management understands the importance of reviewing the report on potential fraud risks. This observation has been noted for future compliance.

View Audit 327010

Finding 504476 (2023-003)

Significant Deficiency 2023

Launch Alaska

AK

Subrecipient Monitoring

Management understands the importance of implementing a risk assessment process. This observation has been noted for future compliance.

View Audit 327010

Finding 504475 (2023-002)

Significant Deficiency 2023

Launch Alaska

AK

Management understands theimportance o fregularly evaluating the performance of the Audit Committee Charter. This observation has been noted for future compliance.

View Audit 327010

Finding 504425 (2023-002)

Significant Deficiency 2023

Horizon House, Inc.

PA

Allowable Costs / Cost Principles Period of Performance Internal Control / Segregation of Duties

Corrective Action The exceptions were a result of review and approval documentation lacking certain information to identify non-recurring components of certain charges. In order to prevent this from reoccurring, the Agency will modify the current review, approval and payment documentation to specif...

Corrective Action The exceptions were a result of review and approval documentation lacking certain information to identify non-recurring components of certain charges. In order to prevent this from reoccurring, the Agency will modify the current review, approval and payment documentation to specifically and clearly identify all components of each monthly payment separately, rent or subsidy amount, and any retroactive eligible amounts to be paid, along with a detailed explanation for any retroactive amount. This new protocol will clearly identify to the reviewer any and all adjustments from the appropriate expenditure amount that is being requested to be paid each month along with an explanation of the adjustment amount. By implementing this corrective action plan, we aim to prevent future deviations with respect to the recognition of expenditures in the proper period in accordance with contract terms. Individual Responsible for Corrective Action Plan Deborah Bordley, Controller 215-386-3838 Anticipated Completion Date: November 1, 2024

View Audit 326982

Finding 504423 (2023-001)

Significant Deficiency 2023

Pleasant Point Passamaquoddy Reservation Housing Authority

ME

Questioned Costs Special Tests & Provisions Internal Control / Segregation of Duties § 200.327

2023-001 Special Tests and Provisions-Wage Rate Requirements Pleasant Point Housing Authority will be providing training to the following staff and Board of Commissioners- Procurement Policy. In addition, an extra step to the policy will be implemented with a Bid being approved by the Finance Office...

2023-001 Special Tests and Provisions-Wage Rate Requirements Pleasant Point Housing Authority will be providing training to the following staff and Board of Commissioners- Procurement Policy. In addition, an extra step to the policy will be implemented with a Bid being approved by the Finance Officer and the Director before being advertised. The following items must be included in the bid package-I) Required to submit a completed Wage Hour Form 347(WH 347) and 2) A signed Statement of Compliance with the Davis Bacon Act. These items must be submitted with each request for payment for the vendor who receives the bid. In addition, the Finance Officer and Director will be responsible for making sure that the information is submitted before signing off for payment. Training on the Davis Bacon Act and compliance was held for the Director, Finance Officer, and Payable Person in July 2023 to make sure all payables to contractors have completed necessary paperwork to receive payment. A checklist form was created to attach to all contract payments with items necessaiy before payment is processed.

View Audit 326980 Questioned Costs: $1

Finding 504394 (2023-002)

Material Weakness 2023

Rtog Foundation, Inc.

PA

Subrecipient Monitoring § 200.332

Finding 2023-002 - Department of Health and Human Services – Research & Development Cluster- Subrecipient Monitoring Statement of Condition: No formal documentation existed to indicate that the Foundation performed the required monitoring of its subrecipient’s activity and no written policy exists ...

Finding 2023-002 - Department of Health and Human Services – Research & Development Cluster- Subrecipient Monitoring Statement of Condition: No formal documentation existed to indicate that the Foundation performed the required monitoring of its subrecipient’s activity and no written policy exists to establish procedures to document the monitoring of the subrecipient. Management Response: The RTOG Foundation Inc. has adopted the subrecipient monitoring policy of NRG Oncology that comports with the “Subrecipient Compliance With Uniform Administrative Requirements, Cost Principles, and Audit Requirements.” Additionally, activity of subrecipients of the Foundation, including the American College of Radiology (ACR) is monitored under the Management Services Agreement with the NSABP Foundation, via routine analysis and documentation of ongoing activities as well as inspection of ACR financial statements to ensure compliance with 2 CFR 200.322. Lastly, RTOG has created an SOP and document templates to assist in the monitoring of subrecipients.

View Audit 326962

Finding 504393 (2023-001)

Significant Deficiency 2023

Rtog Foundation, Inc.

PA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding 2023-001 – Segregation of Duties Statement of Condition: The Foundation does not have adequate segregation of duties present for the approval of payments to subcontractors, which is reflected as federal subcontracts expense on the financial statements. The project manager, who was responsib...

Finding 2023-001 – Segregation of Duties Statement of Condition: The Foundation does not have adequate segregation of duties present for the approval of payments to subcontractors, which is reflected as federal subcontracts expense on the financial statements. The project manager, who was responsible for reviewing and approving the subcontractor’s invoices in preparation for payment authorization by members of the Foundation’s Board, was employed by the subcontractor. Management Response: In August of 2022, the RTOG Foundation Inc. executed a Financial Management Services Agreement with the NSABP Foundation Inc. to provide oversight and management of financial statement preparation. The independent resources provided under this contract include day to day financial support from a Director of Finance with a supporting staff of accountants, financial analysts, and top-level oversight by a Senior Director of Finance with extensive experience in the financial management of clinical trials. The prior project manager referenced above has relinquished all financial accounting responsibilities and appropriate segregation of duties has been achieved, including, but not limited to, internal controls surrounding the payment of invoices. Routine financial analysis, account reconciliations, treasury functions, audit support and budgeting are also included under this services agreement. Monthly financial results are reviewed with the Board of Directors at regularly scheduled meetings.

View Audit 326962

Finding 504392 (2023-003)

Significant Deficiency 2023

Township of Bloomfield

NJ

Questioned Costs HUD Housing Programs Eligibility

none

View Audit 326953 Questioned Costs: $1

Finding 504391 (2023-002)

Significant Deficiency 2023

Township of Bloomfield

NJ

Reporting Internal Control / Segregation of Duties

Policies and procedures will be reviewed by the Township’s CDBG consultants and the Director of Finances and said policies and procedures will be enhanced in order to ensure drawdowns for expenses paid are initiated upon disbursements of the funds. Excess interest earnings will be remitted to the U....

Policies and procedures will be reviewed by the Township’s CDBG consultants and the Director of Finances and said policies and procedures will be enhanced in order to ensure drawdowns for expenses paid are initiated upon disbursements of the funds. Excess interest earnings will be remitted to the U.S. Treasury as required.

View Audit 326953

Finding 504390 (2023-001)

Significant Deficiency 2023

Township of Bloomfield

NJ

Cash Management

Policies and procedures will be implemented to ensure the CDBG IDISC04PR29 cash on hand quarterly reports are prepared correctly and in agreement with the reconciled cash balances on hand.

View Audit 326953

Finding 504368 (2023-001)

Material Weakness 2023

Norris Square Community Alliance, Inc. and Affiliates

PA

Material Weakness § 200.512

There was significant turnover in the finance department, including the CFO and the finance director. These turnovers affected the ability of the organization to produce the information on time for the auditors. The Organization is working with external consultants to improve the timeliness of recon...

There was significant turnover in the finance department, including the CFO and the finance director. These turnovers affected the ability of the organization to produce the information on time for the auditors. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation and recruiting vacant positions. We completed accounting policy changes which will correct the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending September 30, 2024.

View Audit 326948

Finding 504351 (2023-001)

Material Weakness 2023

Ulster Accessible Apartments and Housing Development Fund Corporation

NY

Reporting

Recommendation: Our auditors recommend that we review and strengthen current procedures regarding the fixed asset reconciliation process to ensure all accounts are reconciled timely and accurately. Action Taken: The CFO and project manager will continue to oversee the fixed assets reconciliation pr...

Recommendation: Our auditors recommend that we review and strengthen current procedures regarding the fixed asset reconciliation process to ensure all accounts are reconciled timely and accurately. Action Taken: The CFO and project manager will continue to oversee the fixed assets reconciliation process. A formal reconciliation procedure will be implemented and monitored. The Project will review, reevaluate, and readjust as needed. Name of Contact Person Responsible for Corrective Action: William Sammis, CFO, (845) 336-7235 x2283. Anticipated Completion Date: December 2024

View Audit 326930

Finding 504347 (2023-004)

Significant Deficiency 2023

Kodiak Area Native Association

AK

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-004 Special Tests and Provisions - Noncompliance and Internal Control Over Compliance – Significant Deficiency Planned Corrective Action 1. The Association will review the process and procedures associated with preparing a schedule of fees or payments for the provision of its services d...

Finding 2023-004 Special Tests and Provisions - Noncompliance and Internal Control Over Compliance – Significant Deficiency Planned Corrective Action 1. The Association will review the process and procedures associated with preparing a schedule of fees or payments for the provision of its services designed to cover its reasonable costs of operation and a corresponding schedule of discounts adjusted on the basis of the patient's ability to pay in accordance with 42 CFR 51c.303. Anticipated Completion date – December 31, 2024 2. The Association will review the process and procedures associated with obtaining an approved application from patients to be placed on file for the period in which the Association provides services to document patients ability to pay. Anticipated Completion date – December 31, 2024 3. The Association will review adjustments to patient revenue on a quarterly basis to ensure appropriate documentation for patients receiving adjustments have approved applications in place as required by policy and procedures. Anticipated Completion date – December 31, 2024

View Audit 326910

Finding 504345 (2023-003)

Significant Deficiency 2023

Kodiak Area Native Association

AK

Procurement, Suspension & Debarment

Finding 2023-003 Procurement Suspension and Debarment - Noncompliance and Internal Control over Compliance - Significant Deficiency Planned Corrective Action 1. The Association will update its policies and procedures to reflect the regulations in 2 CFR Part 180 restrict contracts with certain partie...

Finding 2023-003 Procurement Suspension and Debarment - Noncompliance and Internal Control over Compliance - Significant Deficiency Planned Corrective Action 1. The Association will update its policies and procedures to reflect the regulations in 2 CFR Part 180 restrict contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal programs or activities. The policies and procedures will ensure that evidence of the SAM Exclusions search is retained. Anticipated Completion date – October 31, 2024 2. The Association has hired a purchasing manager who will provide oversight of the Associations staff to conduct self-review of procurement files for contracts awarded in prior years if it is known that the contract will be funded with a federal award to ensure that the SAM Exclusions search is performed prior to the expenditures of those funds and included in the procurement file. Anticipated Completion date – December 31, 2024 3. A complete review of existing procurement contracts in place will be conducted for compliance with 2 CFR Part 180 and appropriate evidence is retained. Anticipated Completion date– December 31, 2024

View Audit 326910

Finding 504337 (2023-005)

Significant Deficiency 2023

Kodiak Area Native Association

AK

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.512

Finding 2023-005 Deadline for Federal Single Audit - Noncompliance and Internal Control Over Compliance - Significant Deficiency Planned Corrective Action 1. To ensure the Association establishes controls to ensure the audit is completed timely and the reporting package is submitted to the FAC withi...

Finding 2023-005 Deadline for Federal Single Audit - Noncompliance and Internal Control Over Compliance - Significant Deficiency Planned Corrective Action 1. To ensure the Association establishes controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. The Association has hired both a full-time on-site CFO and an Anchorage-based Comptroller to address key personnel turnover. Anticipated Completion date - Completed 2. The new financial leadership team of the CFO and Comptroller have developed a standardized monthly closing and reconciliation process. The monthly closing process includes supervisory review of the reconciliation details and activity throughout the fiscal year are performed at a sufficient level of precision and tracking to support the financial reporting. Anticipated Completion date – In process expected completion date December 31, 2024. 3. The CFO is evaluating reassignment of responsibilities to ensure that a single person in a position of authority can oversee accurate and comprehensive grant financial reporting and coordinates between various control owners. In addition, the CFO is evaluating reassignment of responsibilities to ensure that a single person in a position of authority can oversee accurate and comprehensive Association financial reporting and coordinates between various control owners. Anticipated Completion date – In process expected completion date December 31, 2024. 4. Complete the Audit and submit the reporting package early or on time to the FAC. Anticipated Completion date – In process expected completion date June 15, 2025.

View Audit 326910

Finding 504329 (2023-001)

None 2023

Winslow Township Board of Education

NJ

School Nutrition Programs Procurement, Suspension & Debarment Subrecipient Monitoring

Method of Implementation - School District personnel will continue to work closely with the Food Service Director to determine the needs of the District in an effort to reduce year end net cash resources. Person Responsible - Director of Food Servcies; Assistant Business Administrator; and Bu...

Method of Implementation - School District personnel will continue to work closely with the Food Service Director to determine the needs of the District in an effort to reduce year end net cash resources. Person Responsible - Director of Food Servcies; Assistant Business Administrator; and Business Administrator/Board Secretary. Implementation Dates - June 30, 2024

View Audit 326892

Finding 504327 (2023-001)

Material Weakness 2023

Wyoming Coalition Against Domestic Violence and Sexual Assault

WY

Matching / Level of Effort / Earmarking Reporting § 200.303

Finding: 2023-001 - Earmarking, Reporting (Performance Progress Reporting) – Material Weakness in Internal Controls Over Compliance and Instance of Noncompliance (Scope Limitation) Recommendation: We recommend that the Coalition develop policies and procedures for tracking actual expenditures rela...

Finding: 2023-001 - Earmarking, Reporting (Performance Progress Reporting) – Material Weakness in Internal Controls Over Compliance and Instance of Noncompliance (Scope Limitation) Recommendation: We recommend that the Coalition develop policies and procedures for tracking actual expenditures related to earmarking requirements and maintain all supporting documentation for the calculation of the earmarking percentages that are reported in the semi-annual performance progress reports. Corrective Action Plan: The Coalition’s staff has developed policies and procedures for tracking actual expenditures related to these requirements, and maintaining all supporting documentation for the calculation of the earmarking percentages that are reported in the semi-annual progress reports. The Coalition has developed an internal control process for reviewing and approving calculations required by Section 50 of the grant agreement and has strengthened its reporting management review controls to ensure that the review is effective to ensure the completeness and accuracy of reports, and that all elements are appropriately supported, prior to submission the federal agency. Anticipated Completion: Late Summer and Fall of 2023 Responsible Party: WCADVSA Co-Directors, Tiffany Eskelson-Maestas and Susie Markus

View Audit 326879

Finding 504326 (2023-007)

Significant Deficiency 2023

Tennessee Immigrant and Refugee Rights Coalition

TN

Procurement, Suspension & Debarment § 200.317 § 200.327

2023-007: Lack of Formally Adopted Procurement Policy Corrective Action: The organization has since adopted a procurement policy for federal funding in adherence with uniform guidance requirements. Given the additional policy in the organization’s fiscal policies and procedures documents, we do not ...

2023-007: Lack of Formally Adopted Procurement Policy Corrective Action: The organization has since adopted a procurement policy for federal funding in adherence with uniform guidance requirements. Given the additional policy in the organization’s fiscal policies and procedures documents, we do not anticipate any issues in lacking a formally adopted procurement policy moving forward.

View Audit 326873

Finding 504325 (2023-006)

Significant Deficiency 2023

Tennessee Immigrant and Refugee Rights Coalition

TN

Allowable Costs / Cost Principles Period of Performance

2023-006: Inadequate Documentation of Expense Approvals Corrective Action: The organization has since implemented additional controls to monitor expenses from government funding. The organization will implement a spending policy for federal funding and the organization uses expense tracking software...

2023-006: Inadequate Documentation of Expense Approvals Corrective Action: The organization has since implemented additional controls to monitor expenses from government funding. The organization will implement a spending policy for federal funding and the organization uses expense tracking software and will implement regular approvals from program managers and directors of all federal expenses. Given the additional systems in place, we do not anticipate an issue with inadequate documentation of expense approvals and oversight moving forward.

View Audit 326873

Finding 504324 (2023-005)

Material Weakness 2023

Tennessee Immigrant and Refugee Rights Coalition

TN

Subrecipient Monitoring

2023-005: Inadequate Subrecipient Monitoring Corrective Action: The organization has since implemented additional controls to monitor subrecipients' use of federal awards in 2024. The organization has updated our subgrant agreement to ensure an appropriate monitoring process is included for future c...

2023-005: Inadequate Subrecipient Monitoring Corrective Action: The organization has since implemented additional controls to monitor subrecipients' use of federal awards in 2024. The organization has updated our subgrant agreement to ensure an appropriate monitoring process is included for future cycles. In addition, we have established clear staff roles for monitoring subrecipient reporting compliance including ensuring all subrecipient reports are reviewed and approved through written communication by members of management. Given the additional systems in place, we do not anticipate an issue with subrecipient monitoring and oversight moving forward.

View Audit 326873

Corrective Action Plans

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