Corrective Action Plans

Finding 2 2023-2 – Improper Identification of Federal Awards, Agree: Management agrees to enhance its tracking of federal expenditures within the general ledger. Management agrees with the auditors’ recommendations to ensure that personnel receive frequent Uniform Guidance training. We also agree th...

Finding 2 2023-2 – Improper Identification of Federal Awards, Agree: Management agrees to enhance its tracking of federal expenditures within the general ledger. Management agrees with the auditors’ recommendations to ensure that personnel receive frequent Uniform Guidance training. We also agree this will help to ensure the proper tracking and reporting of all federal awards. Management acknowledges that the lack of understanding may have resulted in the misstatement of awards included in the SEFA. We expect to have training arranged as soon as November 30, 2024.

View Audit 326816

Finding 504280 (2023-002)

Material Weakness 2023

Osage Community School District

IA

Internal Control / Segregation of Duties

The District continues to review internal controls and will make changes where appropriate.

View Audit 326815

Finding 504275 (2023-009)

Material Weakness 2023

St. Philips Child Development Center

DC

Questioned Costs

Recommendation: The Center should implement a policy regarding debit and credit card transactions that requires approved invoices and receipts to be submitted to the bookkeeper. View of Responsible Officials and Planned Corrective Actions: The Center agrees with the finding. The Center is in the pr...

Recommendation: The Center should implement a policy regarding debit and credit card transactions that requires approved invoices and receipts to be submitted to the bookkeeper. View of Responsible Officials and Planned Corrective Actions: The Center agrees with the finding. The Center is in the process of implementing the recommendation.

View Audit 326809 Questioned Costs: $1

Finding 504274 (2023-008)

Material Weakness 2023

St. Philips Child Development Center

DC

Subrecipient Monitoring

Recommendation: The Center should maintain a checklist of the required annual trainings for each employee and enter the date each training is completed. The Center should be continuously monitoring the trainings during the year to ensure each employee is staying up to date on the requirements. Vie...

Recommendation: The Center should maintain a checklist of the required annual trainings for each employee and enter the date each training is completed. The Center should be continuously monitoring the trainings during the year to ensure each employee is staying up to date on the requirements. View of Responsible Officials and Planned Corrective Actions: The Center agrees with the finding. The Center is in the process of implementing the recommendation.

View Audit 326809

Finding 504273 (2023-007)

Material Weakness 2023

St. Philips Child Development Center

DC

Eligibility Matching / Level of Effort / Earmarking

Recommendation: The Center should maintain copies of the eligibility information provided by the families each year during initial determination and subsequent redetermination and retain the information in each child’s file View of Responsible Officials and Planned Corrective Actions: The Center ag...

Recommendation: The Center should maintain copies of the eligibility information provided by the families each year during initial determination and subsequent redetermination and retain the information in each child’s file View of Responsible Officials and Planned Corrective Actions: The Center agrees with the finding. The Center is in the process of implementing the recommendation.

View Audit 326809

Finding 504272 (2023-006)

Material Weakness 2023

St. Philips Child Development Center

DC

Reporting Internal Control / Segregation of Duties

Recommendation: Provide grant agreements and grant documentation to the accounting staff to ensure proper revenue recognition under grant agreements. View of Responsible Officials and Planned Corrective Actions: The Center agrees with the finding. The Center implemented the recommendation.

View Audit 326809

Finding 504271 (2023-005)

Material Weakness 2023

St. Philips Child Development Center

DC

Recommendation: The Center should record revenue and a corresponding receivable by child each month. The Center should create a schedule of tuition rates by program. Contracts should be maintained with each family with current tuition rates. View of Responsible Officials and Planned Corrective Act...

Recommendation: The Center should record revenue and a corresponding receivable by child each month. The Center should create a schedule of tuition rates by program. Contracts should be maintained with each family with current tuition rates. View of Responsible Officials and Planned Corrective Actions: The Center agrees with the finding. The Center is in the process of implementing the recommendation.

View Audit 326809

Finding 504270 (2023-004)

Material Weakness 2023

St. Philips Child Development Center

DC

Recommendation: The Center should maintain a schedule each month that shows each child, their attendance and their rate; and should record revenue and receivable each month based on this billing. The Center should reconcile payments received to amounts billed and follow up with OSSE on any discrepa...

Recommendation: The Center should maintain a schedule each month that shows each child, their attendance and their rate; and should record revenue and receivable each month based on this billing. The Center should reconcile payments received to amounts billed and follow up with OSSE on any discrepancies. View of Responsible Officials and Planned Corrective Actions: The Center agrees with the finding. The Center is in the process of implementing the recommendation.

View Audit 326809

Finding 504269 (2023-003)

Material Weakness 2023

St. Philips Child Development Center

DC

Recommendation: Procedures should be implemented for the hiring process and enrollment process and policies should be implemented for document retention. Current personnel files and children files should be reviewed to determine that all documentation required by OSSE is present. View of Respons...

Recommendation: Procedures should be implemented for the hiring process and enrollment process and policies should be implemented for document retention. Current personnel files and children files should be reviewed to determine that all documentation required by OSSE is present. View of Responsible Officials and Planned Corrective Actions: The Center agrees with the finding. The Center is in the process of implementing the recommendation.

View Audit 326809

Finding 504268 (2023-002)

Material Weakness 2023

St. Philips Child Development Center

DC

Recommendation: Procedures should be implemented for the hiring process and policies should be implemented for document retention. Current personnel files should be reviewed to determine if any documentation is missing. Pay rate changes and timesheets should be approved by the appropriate personne...

Recommendation: Procedures should be implemented for the hiring process and policies should be implemented for document retention. Current personnel files should be reviewed to determine if any documentation is missing. Pay rate changes and timesheets should be approved by the appropriate personnel and retained. View of Responsible Officials and Planned Corrective Actions: The Center agrees with the finding. The Center is in the process of implementing the recommendation.

View Audit 326809

Finding 504267 (2023-001)

Material Weakness 2023

St. Philips Child Development Center

DC

Internal Control / Segregation of Duties

Recommendation: Procedures should be implemented requiring transactions to be recorded based on accrual accounting. Significant accounts and transactions should be reviewed by an individual with sufficient experience in accrual accounting to be able to identify misstatements. View of Responsible Of...

Recommendation: Procedures should be implemented requiring transactions to be recorded based on accrual accounting. Significant accounts and transactions should be reviewed by an individual with sufficient experience in accrual accounting to be able to identify misstatements. View of Responsible Officials and Planned Corrective Actions: The Center agrees with the finding. The Center hired a consultant during 2023 to assist with the accounting function. The consultant will assist with implementing these recommendations.

View Audit 326809

Finding 504257 (2023-001)

Material Weakness 2023

Deerbrook, Inc.

MO

Allowable Costs / Cost Principles Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to pr...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended June 30, 2023. Finding 2023-001 Responsible Party Name: Myra Cerna Position: Project Accountant Telephone Number: (816) 608-1799 x 259 Federal Agency Department of Housing and Urban Development Federal Program Supportive Housing for Persons with Disabilities (Sec 811) Compliance Requirements A/B - Activities Allowed or Unallowed and Allowable Costs/Cost Principles, C – Cash Management, E – Eligibility, and N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action Management reported that the failure(s) involved records related to the period managed by the predecessor management company. We will request and keep all required documentation from HUD and establish processes and procedures to ensure compliance with the Regulatory Agreement or Capital Advance Use Agreement. Anticipated Completion Date June 30, 2024

View Audit 326753

Finding 504244 (2023-006)

Material Weakness 2023

Dunn County

WI

Questioned Costs Subrecipient Monitoring Material Weakness

2023-006 - Medical Assistance Program – Children’s Long-Term Support (CLTS) – The County is aware it has not implemented formal controls related to ensuring activities allowed requirements and will take necessary action to implement procedures for compliance. Responsible Official – Beata Haug, PhD –...

2023-006 - Medical Assistance Program – Children’s Long-Term Support (CLTS) – The County is aware it has not implemented formal controls related to ensuring activities allowed requirements and will take necessary action to implement procedures for compliance. Responsible Official – Beata Haug, PhD – CFO Anticipated Completion Date – The County will remedy this in the subsequent fiscal year.

View Audit 326748 Questioned Costs: $1

Finding 504217 (2023-003)

None 2023

Koinonia, Inc. 053-11202

NC

HUD Housing Programs Procurement, Suspension & Debarment

Koinonia, Inc. Lenoir, North Carolina CORRECTIVE ACTION PLAN August 27, 2024 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 ...

Koinonia, Inc. Lenoir, North Carolina CORRECTIVE ACTION PLAN August 27, 2024 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Koinonia, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2023. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings from the year ended December 31, 2023 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDING - Financial Statement Audit and Federal Award Program Audit Finding 2023-001: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Projects (Section 223(f)/207) Recommendation: We recommend that the Project funds are only used for expenses of the Project. Additionally, we recommend the related entity reimburse the operating cash of the Project $15,985 for the payroll fees paid. Action Taken: Management acknowledges the Project funds were used for expenses of another entity. Management will ensure the related entity reimburses the operating cash of the Project $15,985 for the payroll fees paid and ensure that the Project funds are only used for expenses of the Project. Finding 2023-002: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)/207) Recommendation: We recommend management review/enhance its accounting and internal control procedures to ensure that all key accounts are reconciled and reviewed with supporting evidence of such review. Action Taken: We agree with Finding 2023-002 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will review the accounting ial procedures, system of internal controls and policies. FINDING - Federal Award Program Audit Finding 2023-003: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)/207) Recommendation: We recommend that management review its policies and procedures in place to ensure that the residual receipts deposit is made per regulatory guidelines. Action Taken: We agree with Finding 2023-003 described in the accompanying schedule of findings and questioned costs. Management will deposit $4,285 into the Project's residual receipts account. Management will review its policies and procedures in place to ensure that the residual receipts deposit is made per regulatory guidelines. If HUD has questions regarding this corrective action plan, please call 828-758-2617. Sincerely yours, Chassidy Triplett Project Administrator Koinonia, Inc.

View Audit 326713

Finding 504216 (2023-002)

Significant Deficiency 2023

Koinonia, Inc. 053-11202

NC

HUD Housing Programs Procurement, Suspension & Debarment Reporting § 200.302 § 200.303

Koinonia, Inc. Lenoir, North Carolina CORRECTIVE ACTION PLAN August 27, 2024 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 ...

Koinonia, Inc. Lenoir, North Carolina CORRECTIVE ACTION PLAN August 27, 2024 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Koinonia, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2023. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings from the year ended December 31, 2023 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDING - Financial Statement Audit and Federal Award Program Audit Finding 2023-001: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Projects (Section 223(f)/207) Recommendation: We recommend that the Project funds are only used for expenses of the Project. Additionally, we recommend the related entity reimburse the operating cash of the Project $15,985 for the payroll fees paid. Action Taken: Management acknowledges the Project funds were used for expenses of another entity. Management will ensure the related entity reimburses the operating cash of the Project $15,985 for the payroll fees paid and ensure that the Project funds are only used for expenses of the Project. Finding 2023-002: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)/207) Recommendation: We recommend management review/enhance its accounting and internal control procedures to ensure that all key accounts are reconciled and reviewed with supporting evidence of such review. Action Taken: We agree with Finding 2023-002 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will review the accounting ial procedures, system of internal controls and policies. FINDING - Federal Award Program Audit Finding 2023-003: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)/207) Recommendation: We recommend that management review its policies and procedures in place to ensure that the residual receipts deposit is made per regulatory guidelines. Action Taken: We agree with Finding 2023-003 described in the accompanying schedule of findings and questioned costs. Management will deposit $4,285 into the Project's residual receipts account. Management will review its policies and procedures in place to ensure that the residual receipts deposit is made per regulatory guidelines. If HUD has questions regarding this corrective action plan, please call 828-758-2617. Sincerely yours, Chassidy Triplett Project Administrator Koinonia, Inc.

View Audit 326713

Finding 504215 (2023-001)

Significant Deficiency 2023

Koinonia, Inc. 053-11202

NC

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

Koinonia, Inc. Lenoir, North Carolina CORRECTIVE ACTION PLAN August 27, 2024 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 ...

Koinonia, Inc. Lenoir, North Carolina CORRECTIVE ACTION PLAN August 27, 2024 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Koinonia, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2023. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings from the year ended December 31, 2023 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDING - Financial Statement Audit and Federal Award Program Audit Finding 2023-001: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Projects (Section 223(f)/207) Recommendation: We recommend that the Project funds are only used for expenses of the Project. Additionally, we recommend the related entity reimburse the operating cash of the Project $15,985 for the payroll fees paid. Action Taken: Management acknowledges the Project funds were used for expenses of another entity. Management will ensure the related entity reimburses the operating cash of the Project $15,985 for the payroll fees paid and ensure that the Project funds are only used for expenses of the Project. Finding 2023-002: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)/207) Recommendation: We recommend management review/enhance its accounting and internal control procedures to ensure that all key accounts are reconciled and reviewed with supporting evidence of such review. Action Taken: We agree with Finding 2023-002 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will review the accounting ial procedures, system of internal controls and policies. FINDING - Federal Award Program Audit Finding 2023-003: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)/207) Recommendation: We recommend that management review its policies and procedures in place to ensure that the residual receipts deposit is made per regulatory guidelines. Action Taken: We agree with Finding 2023-003 described in the accompanying schedule of findings and questioned costs. Management will deposit $4,285 into the Project's residual receipts account. Management will review its policies and procedures in place to ensure that the residual receipts deposit is made per regulatory guidelines. If HUD has questions regarding this corrective action plan, please call 828-758-2617. Sincerely yours, Chassidy Triplett Project Administrator Koinonia, Inc.

View Audit 326713 Questioned Costs: $1

Finding 504207 (2023-003)

Material Weakness 2023

Agwsr Community School District

IA

Internal Control / Segregation of Duties Reporting

We continue reviewing our procedures and will implement additional controls where possible.

View Audit 326704

Finding 504205 (2023-001)

Material Weakness 2023

Northwest Youth Services

WA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Corrective Action Plan: • Housing service leadership staff will ensure that each unit lease served through NWYS will have on file documentation of reasonable rental rates and residential use at the time of lease signing or renewal, to ensure compliance with all grant requirements. Responsible Divi...

Corrective Action Plan: • Housing service leadership staff will ensure that each unit lease served through NWYS will have on file documentation of reasonable rental rates and residential use at the time of lease signing or renewal, to ensure compliance with all grant requirements. Responsible Division/Office and Individual: • NWYS Housing leadership staff – Luis Reyna, Andy Johnson, Rebecca Pendergraft, Addison Ausley • Finance leadership staff – Stephanie Wagner, Dianne Ersser Estimated Completion Date: 9/30/2024

View Audit 326689 Questioned Costs: $1

Finding 504204 (2023-002)

Material Weakness 2023

Holland Home

MI

Material Weakness Reporting Internal Control / Segregation of Duties

Condition: The Organization is required to submit a quarterly narrative report within 30 days following the end of the calendar quarter to the granting agency The Organization was awarded the grant funds in September 2023 and did not complete the one required narrative reporting requirement due in J...

Condition: The Organization is required to submit a quarterly narrative report within 30 days following the end of the calendar quarter to the granting agency The Organization was awarded the grant funds in September 2023 and did not complete the one required narrative reporting requirement due in January 2024. Planned Corrective Action: Management will update its review process to ensure all required reporting is completed timely, and correspond with the granting agency to complete any missed reporting requirements they request. Management has noted that the nature through which the grant was issued resulted in some confusion regarding time periods and critical reporting requirements related to the grant program. Contact person responsible for corrective action: Adam Kinder, CFO Anticipated Completion Date: October 15, 2024

View Audit 326681

Finding 504203 (2023-001)

Material Weakness 2023

Holland Home

MI

Subrecipient Monitoring Material Weakness Reporting

Condition: The Organization has engaged a subrecipient as part of this grant program, which was subsequently determined, but did not have an executed agreement with the subrecipient and as a result did not meet the requirements of having performed formal risk assessment procedures. Planned Correctiv...

Condition: The Organization has engaged a subrecipient as part of this grant program, which was subsequently determined, but did not have an executed agreement with the subrecipient and as a result did not meet the requirements of having performed formal risk assessment procedures. Planned Corrective Action: Management has drafted and is finalizing an agreement with the identified subrecipient, and implement formalized policies and procedures to ensure no risk factors for non-compliance exist and to properly monitor the subrecipient activity. The identified subrecipient has met all documentation and submission requirements to support reporting and appropriate usage of grant funds related to the grant program. Contact person responsible for corrective action: Adam Kinder, CFO Anticipated Completion Date: October 11, 2024

View Audit 326681

Finding 504187 (2023-005)

Significant Deficiency 2023

West Oakland Health Council

CA

Reporting

The Council experienced turnover and changes within the finance department, which resulted in delays in the completion of the annual financial statement audit and SF-SAC filing. The Council will implement additional internal controls to prevent future late submissions of the SF-SAC.

View Audit 326649

Finding 504186 (2023-004)

Significant Deficiency 2023

West Oakland Health Council

CA

Eligibility

The Council will implement internal controls over its sliding fees discount program to ensure applications are properly processed, recorded, and maintained and that the patient received the correct sliding fee discount.

View Audit 326649

Finding 504182 (2023-002)

Significant Deficiency 2023

Life Source International Charter School

CA

Questioned Costs Eligibility Subrecipient Monitoring § 200.308 § 200.309 § 200.403

1. Implementation of Sage Accounting Software: We have since implemented a comprehensive financial accounting software system, Sage, which allows us to track expenditures more accurately and ensure compliance with federal grant requirements. The system includes built-in safeguards to flag non-compli...

1. Implementation of Sage Accounting Software: We have since implemented a comprehensive financial accounting software system, Sage, which allows us to track expenditures more accurately and ensure compliance with federal grant requirements. The system includes built-in safeguards to flag non-compliant expenditures.

View Audit 326634 Questioned Costs: $1

Corrective Action Plans

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