Corrective Action Plans

Finding 501771 (2023-004)

Significant Deficiency 2023

IL

Reporting § 200.303 § 200.329

Coronavirus State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027 Recommendation: We recommend the County strengthen its review procedures over reports. Total cumulative expenditures and total cumulative obligations reported should reconcile to the total amounts reported in the proje...

Coronavirus State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027 Recommendation: We recommend the County strengthen its review procedures over reports. Total cumulative expenditures and total cumulative obligations reported should reconcile to the total amounts reported in the project accounting records used to support the SEFA. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A reconciliation document has been created for SLFRF program expenditures, which will be completed quarterly, coinciding with the submission of expenditure reports to the Treasury. Name(s) of the contact person(s) responsible for corrective action: Eric Black, Chief Deputy Auditor. Planned completion date for corrective action plan: December 1, 2023

View Audit 323864

Finding 501770 (2023-003)

Significant Deficiency 2023

Sangamon County, Illinois

IL

Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.319 § 200.320 § 200.324

Coronavirus State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027 Recommendation: We recommend the County carefully review federal procurement requirements for proper documentation needed. The County should consider use of a Federal procurement checklist. Explanation of disagreement...

Coronavirus State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027 Recommendation: We recommend the County carefully review federal procurement requirements for proper documentation needed. The County should consider use of a Federal procurement checklist. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Any new vendors selected for the SLFRF program will be reviewed for suspension or debarment by the Auditor’s office in SAM.gov. Auditor’s office has discussed the process of procurement documentation of all SLFRF program vendors with administrative personnel. Name(s) of the contact person(s) responsible for corrective action: Eric Black, Chief Deputy Auditor. Planned completion date for corrective action plan: November 30, 2024

View Audit 323864

Finding 501756 (2023-004)

Material Weakness 2023

Loyalsock Township

PA

Reporting § 200.508 § 200.510

Highway Planning and Construction - Assistance Listing No. 20.205; Passed through Pennsylvania Department of Transportation, Grant Period - Year Ended December 31, 2023. Corrective Action, Person Responsible, and Anticipated Completion Date: See deficiency 2023-002. SCHEDULE OF EXPENDITURES OF FEDER...

Highway Planning and Construction - Assistance Listing No. 20.205; Passed through Pennsylvania Department of Transportation, Grant Period - Year Ended December 31, 2023. Corrective Action, Person Responsible, and Anticipated Completion Date: See deficiency 2023-002. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Condition: Although management prepared a draft of the SEFA, it was incomplete and contained inaccurate information. Corrective Action: We will correct the process of preparing the draft SEFA for next year’s audit and now know the proper way to complete it. Persons Responsible: Bill Burdett, Township Manager Anticipated Completion Date: Beginning January 1, 2025

View Audit 323849

Finding 501755 (2023-003)

Significant Deficiency 2023

Loyalsock Township

PA

§ 200.303

Highway Planning and Construction Cluster – Assistance Listing No. 20.205; Passed through Pennsylvania Department of Transportation, Grant Period - Year Ended December 31, 2023. Condition: While the Township has informal policies and/or procedures for the administration of federal programs, the Town...

Highway Planning and Construction Cluster – Assistance Listing No. 20.205; Passed through Pennsylvania Department of Transportation, Grant Period - Year Ended December 31, 2023. Condition: While the Township has informal policies and/or procedures for the administration of federal programs, the Township does not have written policies and/or procedures as required by the Uniform Guidance. Corrective Action: Develop and approve a written plan for the administration and identification of federal programs and monies. Persons Responsible: Bill Burdett, Township Manager Anticipated Completion Date: July 1, 2025

View Audit 323849

Finding 501754 (2023-004)

Material Weakness 2023

Fairview Regional Medical Center

OK

Reporting Material Weakness

Federal Agency Name: U.S. Department of Commerce Program Name: Economic Development Cluster COVID-19 Economic Adjustment Assistance Assistance Listing Number #11.307 Finding Summary: The Authority does not have an internal control system designed to provide for a complete and accurate schedule of ex...

Federal Agency Name: U.S. Department of Commerce Program Name: Economic Development Cluster COVID-19 Economic Adjustment Assistance Assistance Listing Number #11.307 Finding Summary: The Authority does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards being audited. The auditors were requested to draft the schedule. Responsible Individuals: Roger Knak, Hospital CEO Corrective Action Plan: Due to the small accounting staff there was little internal review of the schedule of expenditures resulting in errors. The Authority has adopted policies where every expenditure will be reviewed by a second member of the Administration team as well as final review by the Contracted CPA. Anticipated Completion Date: Ongoing

View Audit 323847

Finding 501744 (2023-001)

None 2023

Highland House, Inc. 023-Eh-276

MA

HUD Housing Programs Subrecipient Monitoring Eligibility

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2023-001: Major Programs: Major Program: Section 202 Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends ensuring all tenants’ 90-day E...

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2023-001: Major Programs: Major Program: Section 202 Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends ensuring all tenants’ 90-day EIV reports are generated within the required time period to verify tenant information promptly and help reduce errors in subsidy payments. ACTION TAKEN The Project will be monitoring use of the EIV system for move ins and recertifications.

View Audit 323817

Finding 501730 (2023-005)

Significant Deficiency 2023

Yuma District Hospital

CO

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2023-005 Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Finding Summary: During our testing, there was no formal review separate from the preparer over the reserve fund reconciliation...

Finding 2023-005 Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Finding Summary: During our testing, there was no formal review separate from the preparer over the reserve fund reconciliations for the federal program. In addition, there was a lack of review of the quarterly internal monitoring of the Hospital’s debt covenants. Responsible Individual: Rick Korf, CFO Corrective Action Plan: We will implement additional control processes to ensure the reserve fund reconciliation has a secondary review and approval that is documented. Anticipated Completion Date: 7/31/2024

View Audit 323810

Finding 501726 (2023-001)

None 2023

United Way of Brevard County, INC

FL

§ 200.512

FINDING NUMBER: 2023-001 UNITED WAY OF BREVARD WILL WORK DILIGENTLY WITH THE AUDIT VENDOR TO ENSURE SUBMISSION OF THE AUDIT REPORT TO THE FEDERAL AUDIT CLEARINGHOUSE BY THE DEADLINE ANTICIPATED COMPLETION DATE: 02/01/2024 RESPONSIBLE CONTACT PERSON: EMILY ORNDORFF

View Audit 323809

Finding 501725 (2023-002)

Significant Deficiency 2023

County of Passaic

NJ

Questioned Costs HUD Housing Programs Significant Deficiency

Section 8 Housing Choice Vouchers Program -Finding 2023-002 Finding – Of a sample size of 25 units that previously failed inspection, one unit did not pass reinspection within 30 days. Housing assistance payments were not abated nor was the tenant evicted resulting in questioned cost of $3,412. Thi...

Section 8 Housing Choice Vouchers Program -Finding 2023-002 Finding – Of a sample size of 25 units that previously failed inspection, one unit did not pass reinspection within 30 days. Housing assistance payments were not abated nor was the tenant evicted resulting in questioned cost of $3,412. This is considered a significant deficiency in internal controls over compliance for special tests and provisions type of compliance related to Housing Quality Standards (HQS) inspections. The Agency has not properly performed HQS inspections in compliance with program requirements. Recommendation – The Agency design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Corrective Action – The Agency will increase oversight in the Section 8 Housing Choice voucher Program with respect to following up on units that previously failed inspections in accordance with HQS to ensure that established internal control policies are being followed on a timely basis. Implementation Date – August 1, 2024

View Audit 323806 Questioned Costs: $1

Finding 501724 (2023-001)

Significant Deficiency 2023

County of Passaic

NJ

Questioned Costs HUD Housing Programs Eligibility

Finding – Of a sample size of 21 tenant files, income was miscalculated on one file resulting in questioned costs of $304. This is considered a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Agenc...

Finding – Of a sample size of 21 tenant files, income was miscalculated on one file resulting in questioned costs of $304. This is considered a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Agency has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Recommendation – The Agency design and implement internal control procedures that will reasonably assure compliance with Uniform Guidance and the compliance supplement. Corrective Action - The Agency will increase oversight in the Section 8 Housing Choice voucher Program with respect to calculated income to ensure that established internal control policies are being followed on a timely basis. Implementation Date -August 1, 2024

View Audit 323806 Questioned Costs: $1

Finding 501717 (2023-002)

Material Weakness 2023

Allamakee Community School District

IA

Internal Control / Segregation of Duties Reporting

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

View Audit 323794

Finding 501712 (2023-007)

Material Weakness 2023

Friendship Academy of the Arts

MN

Questioned Costs Procurement, Suspension & Debarment Material Weakness

Recommendation: We recommend that all purchases and payments are reviewed and approved, with part of that procedure being to review that the expenditures are allowable for the grant in which they are being recorded to. This review and approval should be documented so it is clear who reviewed it and ...

Recommendation: We recommend that all purchases and payments are reviewed and approved, with part of that procedure being to review that the expenditures are allowable for the grant in which they are being recorded to. This review and approval should be documented so it is clear who reviewed it and when. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The School intends to ensure that all federal expenditures are reviewed and approved prior to purchase and prior to coding them to the federal program going forward. Name of the contact person responsible for corrective action: Verlon Laird Planned completion date for corrective action plan: 6/30/2024

View Audit 323789 Questioned Costs: $1

Finding 501700 (2023-001)

None 2023

Virginia Supportive Housing

VA

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Finding Reference Number: 2023-001 Description of Finding: Virginia Supportive Housing (the Agency), was undergoing staff and programmatic reorganization during the time required to submit the audit. This resulted in the Agency being unable to timely meet the compliance audit testing in a timely man...

Finding Reference Number: 2023-001 Description of Finding: Virginia Supportive Housing (the Agency), was undergoing staff and programmatic reorganization during the time required to submit the audit. This resulted in the Agency being unable to timely meet the compliance audit testing in a timely manner and submit the completed audit package to the Federal Audit Clearinghouse (FAC) by the statutory deadline. Statement of Concurrence or Nonconcurrence: The Agency agrees with the audit finding. Corrective Action: The corrective action was for the Agency to submit the completed audit package to the Federal Audit Clearinghouse (FAC). Status of Corrective Action: Completed. Name of Contact Person: W. Carter Dages, Jr., Director of Finance; (804) 314-7870; cdages@SupportWorksHousing.org Projected Completion Date: Report was filed on October 3, 2024.

View Audit 323771

Finding 501698 (2023-002)

Material Weakness 2023

Missouri Valley Community School District

IA

Internal Control / Segregation of Duties Reporting

SBO is attending authorization classes and will bring discussion and resources back from training with Iowa State Business Management Academy to identify weaknesses in our processes and updating policies and procedures.

View Audit 323769

Finding 501696 (2023-003)

Significant Deficiency 2023

Connecticut Zoological Society, Inc.

CT

The Society will complete and submit the Federal audit within nine months of the end of its fiscal year.

View Audit 323765

Finding 501694 (2023-002)

Significant Deficiency 2023

Connecticut Zoological Society, Inc.

CT

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

The Society will develop and document a procument policy that complies with federal procurement standards.

View Audit 323765

Finding 501693 (2023-002)

Significant Deficiency 2023

Chaska Manor Dba: Talheim

MN

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

SIGNIFICANT DEFICIENCY 2023-002 Deposit of surplus cash to residual receipts more than 90 days Recommendation: Management should continue to evaluate their internal policies and procedures to ensure surplus cash is deposited within 90 days of year-end. Explanation of disagreement with audit finding...

SIGNIFICANT DEFICIENCY 2023-002 Deposit of surplus cash to residual receipts more than 90 days Recommendation: Management should continue to evaluate their internal policies and procedures to ensure surplus cash is deposited within 90 days of year-end. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management adopt policies of earlier deposit or switch to electronic methods. Name of the contact person responsible for corrective action: Nicole Chwala, CEO Planned completion date for corrective action plan: December 2024

View Audit 323755

Finding 501686 (2023-002)

Material Weakness 2023

Sergeant Bluff-Luton Community School District

IA

Internal Control / Segregation of Duties Reporting

We are reviewing all accounting procedures to determine changes to be implemented. We have implemented changes with our cash receipts, journal entries, wire transfers and bank reconciliations.

View Audit 323734

Finding 501666 (2023-001)

None 2023

Nebraska Health Information Initiative, Inc.

NE

Reporting

2023-001: Finding: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed, and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier or 30 calendar days after receipt of the aud...

2023-001: Finding: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed, and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier or 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been September 30, 2024, for the Organization’s reporting for the year ended December 31, 2023. Corrective Actions Taken or Planned: Management submitted the Organization’s December 31, 2023, Single Audit package to the FAC on October 2, 2024.

View Audit 323715

Finding 501664 (2023-004)

Significant Deficiency 2023

Lutheran Child and Family Services of Illinois

IL

Reporting § 200.512

Corrective Actions Planned or Taken With the staffing turnover in key personnel at both LCFS and RSM, the audit was delayed. We have now hired qualified staff and plans to have timely audits in the future. Responsible individual: Mr. Dhiren Shah, CFO (Phone number – 630.248.1181)

View Audit 323714

Finding 501663 (2023-003)

Material Weakness 2023

Lutheran Child and Family Services of Illinois

IL

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Corrective Actions Planned or Taken We agree with the finding and have put systems in place for monitoring the matching of grant funds. The Grant accountant, Ms. Rita Chatterjee will be responsible for tracking the matching funds compliance requirement. This will be completed for the Fiscal year end...

Corrective Actions Planned or Taken We agree with the finding and have put systems in place for monitoring the matching of grant funds. The Grant accountant, Ms. Rita Chatterjee will be responsible for tracking the matching funds compliance requirement. This will be completed for the Fiscal year ended June 30, 2024. Responsible: Stan Thomas (Phone number – 630.294.5178)

View Audit 323714

Finding 501662 (2023-002)

Material Weakness 2023

Lutheran Child and Family Services of Illinois

IL

Questioned Costs Special Tests & Provisions Reporting § 200.303

Corrective Actions Planned or Taken We have instituted a new process to perform rent reasonableness review of all rental units as required and records retained. Completed June 30, 2024. Responsible individual: Valerie Tawrel (Phone number – 331.280.2245)

View Audit 323714 Questioned Costs: $1

Finding 501661 (2023-002)

Significant Deficiency 2023

City of Socorro, Texas

TX

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Management’s view: Management agrees with auditor recommendation. Proposed corrective action: The finance department will reconcile federal grants on a monthly basis. The finance department will generate monthly ARPA expenditure reports from the general ledger that will be reconciled with ARPA recon...

Management’s view: Management agrees with auditor recommendation. Proposed corrective action: The finance department will reconcile federal grants on a monthly basis. The finance department will generate monthly ARPA expenditure reports from the general ledger that will be reconciled with ARPA reconciliation prepared internally by the grants department. Duplicate expenses reported in Annual SLFR Compliance Report will be corrected in next required Annual Report (March 2025). Anticipated correction date: March 2025 Responsible official: Alejandra Valadez, Grants Coordinator

View Audit 323710

Finding 501660 (2023-001)

None 2023

Westward Development, Inc. 084-Eh099

MO

Reporting § 200.512

Management concurs with the auditor's finding and will implement the recommended corrective action plan. Person Responsible: Property Manager and Management Agent. Date of Implementation: October 2023

View Audit 323708

Finding 501655 (2023-001)

Significant Deficiency 2023

Brazos Valley Community Action Agency, Inc.

TX

Special Tests & Provisions Eligibility

Additional training will be provided to staff regarding the process for verifying patient sliding fee scale status and eligibility to ensure the sliding fee scale documentation and assignment procedures are followed correctly.

View Audit 323700

Corrective Action Plans

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