Corrective Action Plans

Finding 555086 (2023-001)

Material Weakness 2023

WA

Subrecipient Monitoring

Two full days of on-site training on federal grants management were provided for all DCH staff in May of 2023. In June of 2023, WWCDCH contracted with ENJ Consulting to create a federally compliant policy and procedures manual for the management of federal grants, and to train staff on the content a...

Two full days of on-site training on federal grants management were provided for all DCH staff in May of 2023. In June of 2023, WWCDCH contracted with ENJ Consulting to create a federally compliant policy and procedures manual for the management of federal grants, and to train staff on the content and use of the manual. The final product has been delayed due to OMB’s proposed changes to the Uniform Guidance; however, OMB has announced that they will release the final update on April 4, 2024, and we expect to receive our finalized policy and procedures manual shortly thereafter. DCH Grants and Contractions Coordinator will attend a webinar on April 4, 2024 covering the launch of the revised Uniform Guidance. DCH’s source grant and subaward under 21.019 were successfully closed 2021, so no action was taken to perform a retroactive risk assessment or monitoring activities. In response to the finding and consistent with WWDCH's commitment to compliance with applicable laws, rules, regulations, and award terms and conditions, WWDCH obtained training regarding subrecipient monitoring requirements and best practices regarding implementation of the same. In addition, WWDCH established a monitoring program for ERAP 2.0, which included testing of a sample of 25 applications for compliance with programmatic and financial requirements. Testing of the 25 sampled applications is complete; however, final reporting and resolution of monitoring observations are still in-process. WWDCH anticipates completion of this corrective action to occur during FY25.

View Audit 353642

Finding 554899 (2023-001)

Material Weakness 2023

Santa Clara Valley Transportation Authority

CA

Reporting Allowable Costs / Cost Principles Material Weakness § 200.502 § 200.510

2023-001 Program: Highway Planning and Construction Federal Financial Assistance Listing No.: 20.205 Federal Agency: U.S. Department of Transportation Pass-through: Metropolitan Transportation Commission Award Year: 2023 Grant Award Number: MTC/STP Agreement Compliance Requirements: Other - Title 2 ...

2023-001 Program: Highway Planning and Construction Federal Financial Assistance Listing No.: 20.205 Federal Agency: U.S. Department of Transportation Pass-through: Metropolitan Transportation Commission Award Year: 2023 Grant Award Number: MTC/STP Agreement Compliance Requirements: Other - Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.510(b)- Schedule of expenditures of Federal awards Recommendation: VTA should establish policies and implement internal controls to ensure all federal expenditures are accurately identified on the Schedule of Expenditures of Federal Awards (SEFA). Corrective Action: VTA will reinforce its system of internal control in communicating timely the Catalog of Federal Domestic Assistance (CFDA) number to the department preparing the SEFA. CFDA of direct and pass-through grants will be obtained from the Federal Transit Administration (FTA) and related grantors, respectively. If the CFDA number of a grant is not available at the time of preparation of SEFA, this will be identified accordingly. Responsible Party: The Fiscal Resources Manager and the Transportation Planners, Grants Implementation Date: March 31, 2025

View Audit 353461

Finding 554898 (2023-006)

Material Weakness 2023

Lincoln Hall

NY

Procurement, Suspension & Debarment

Finding Number: 2023-006 Procurement and Suspension and Debarment (Material Weakness) Programs: Unaccompanied Alien Children Program ALN#93.676 Contract#: 90ZU0323 & 90ZU0548 Contract Period: 07/01/22 - 06/30/23 Planned Corrective Action: The auditors noted that management’s method of allocating s...

Finding Number: 2023-006 Procurement and Suspension and Debarment (Material Weakness) Programs: Unaccompanied Alien Children Program ALN#93.676 Contract#: 90ZU0323 & 90ZU0548 Contract Period: 07/01/22 - 06/30/23 Planned Corrective Action: The auditors noted that management’s method of allocating shared personnel costs was performed after the fiscal year had ended, rather than through timely allocations during the year. Additionally, they identified one instance where the internal process for obtaining multiple bids was not followed, contrary to the organization’s stated procurement policy. Management acknowledges that the prior-year approach of allocating shared costs at year-end limited the ability to isolate federal program-specific transactions during the audit. Beginning in FY 2025, all shared costs—including personnel, OTPS, and other indirect expenses—are being allocated to the appropriate cost centers on a monthly basis. This approach improves the accuracy and timeliness of federal program reporting and ensures alignment with Uniform Guidance cost allocation principles. These enhancements support more precise tracking of federal expenditures and create a clearer, more auditable record of procurement transactions tied to federal programs. In addition, the Bidding Requirements policy has been reassessed, and both the language and related controls have been strengthened. This includes clarified rules regarding exceptions and the required documentation for each. A revised Bid Assessment Form has also been implemented to support compliance and consistency in procurement practices. Person Responsible: The Executive Director and Chief Financial Officer Completion Date: April 30, 2025

View Audit 353459

Finding 554897 (2023-005)

Material Weakness 2023

Lincoln Hall

NY

Allowable Costs / Cost Principles

Finding Number: 2023-005 Activities Allowed or Unallowed; Allowable Costs/Cost Principles (Material Weakness) Programs: Unaccompanied Alien Children Program ALN#93.676 Contract#: 90ZU0323 & 90ZU0548 Contract Period: 07/01/22 - 06/30/23 Planned Corrective Action: The auditors noted that management’...

Finding Number: 2023-005 Activities Allowed or Unallowed; Allowable Costs/Cost Principles (Material Weakness) Programs: Unaccompanied Alien Children Program ALN#93.676 Contract#: 90ZU0323 & 90ZU0548 Contract Period: 07/01/22 - 06/30/23 Planned Corrective Action: The auditors noted that management’s method for allocating shared personnel costs was performed after the close of the fiscal year, rather than through timely allocations made throughout the year. Additionally, during testing of 60 payroll samples, the auditors were unable to obtain sufficient documentation to support the approved pay rates for two employees. Beginning in FY 2025, personnel costs are being manually recorded to the correct cost centers in Serenic Navigator each month. A parallel review of employee setups in ADP, our payroll system, led to the reassignment of staff to appropriate cost centers as needed. Going forward, ADP cost center assignments will be reviewed monthly to reflect any departmental changes. These steps are expected to reduce manual adjustments, improve the accuracy of interim financials, and ensure more precise federal and program drawdowns. With respect to the two instances where documentation supporting employee pay rate approvals could not be located, management acknowledges the oversight. These cases appear to be isolated. To address this, we have implemented a more formalized process for documenting and storing all personnel actions, including pay rate approvals. All compensation-related approvals are now required to be documented in writing and retained in a centralized digital personnel file accessible to HR and Finance. These corrective actions are intended to strengthen internal controls over payroll and personnel cost allocations and ensure full compliance with federal and organizational requirements going forward. Person Responsible: The Executive Director and Chief Financial Officer Completion Date: April 30, 2025

View Audit 353459

Finding 554896 (2023-004)

Material Weakness 2023

Lincoln Hall

NY

Reporting

Finding Number: 2023-004 Reporting (Material Weakness) Programs: Unaccompanied Alien Children Program ALN#93.676 Contract#: 90ZU0323 & 90ZU0548 Contract Period: 07/01/22 - 06/30/23 Planned Corrective Action: The auditors noted that two SF-PPR quarterly reports and the Uniform Guidance report were ...

Finding Number: 2023-004 Reporting (Material Weakness) Programs: Unaccompanied Alien Children Program ALN#93.676 Contract#: 90ZU0323 & 90ZU0548 Contract Period: 07/01/22 - 06/30/23 Planned Corrective Action: The auditors noted that two SF-PPR quarterly reports and the Uniform Guidance report were not submitted on time. Additionally, for one of the SF-425 reports submitted during the year, the auditors were unable to trace the amounts reported back to the underlying accounting records and supporting documentation. Management acknowledges these items. Since that time, corrective actions have been implemented to improve timeliness, accuracy, and documentation: • A centralized reporting calendar has been established, identifying all required submission deadlines under Uniform Guidance §200.328, §200.329, and §200.512. • Ownership of report preparation and review responsibilities has been clearly assigned to designated Program and Finance staff. • A standardized reconciliation template is now being used for the SF-425 to ensure all amounts reported can be tied directly to accounting records and underlying support. •Management has reinforced the importance of timely filing through internal policies and incorporated review steps to verify completeness and accuracy of each report before submission. These improvements are designed to ensure ongoing compliance with all federal reporting requirements and to prevent recurrence of these issues in future reporting periods. Person Responsible: The Executive Director and Chief Financial Officer Completion Date: April 30, 2025

View Audit 353459

Finding 554895 (2023-003)

Material Weakness 2023

Lincoln Hall

NY

Cash Management Allowable Costs / Cost Principles

Finding Number: 2023-003 Allowable Costs; Cash Management (Material Weakness) Programs: Unaccompanied Alien Children Program ALN#93.676 Contract#: 90ZU0323 & 90ZU0548 Contract Period: 07/01/22 - 06/30/23 Planned Corrective Action: The auditors noted that certain payroll expenses and other than ...

Finding Number: 2023-003 Allowable Costs; Cash Management (Material Weakness) Programs: Unaccompanied Alien Children Program ALN#93.676 Contract#: 90ZU0323 & 90ZU0548 Contract Period: 07/01/22 - 06/30/23 Planned Corrective Action: The auditors noted that certain payroll expenses and other than personnel service (OTPS) expenses are not being charged directly or allocated to the correct cost center in the accounting system monthly. Therefore, the amounts being drawn down during any given month may not be fully supported until the year-end when a reallocation of costs by function occurs. Beginning in FY 2025, personnel costs are being manually recorded to the correct cost centers in Serenic Navigator each month. A parallel review of employee setups in ADP, our payroll system, led to the reassignment of staff to appropriate cost centers as needed. Going forward, ADP cost center assignments will be reviewed monthly to reflect any departmental changes. These steps are expected to reduce manual adjustments, improve the accuracy of interim financials, and ensure more precise federal and program drawdowns. Additionally, OTPS expenses have been charged directly or allocated to the appropriate cost centers on a monthly basis since the start of FY 2025. Person Responsible: The Executive Director and Chief Financial Officer Completion Date: April 30, 2025

View Audit 353459

Finding 554894 (2023-002)

Material Weakness 2023

Lincoln Hall

NY

Internal Control / Segregation of Duties Material Weakness Reporting

Finding Number: 2023-002 Closing Process – (Material Weakness) Planned Corrective Action: The auditors noted issues related to the timeliness of the financial statement close process, the quantity of entries to close the books, the reconciliation of the beginning trial balance to the prior year aud...

Finding Number: 2023-002 Closing Process – (Material Weakness) Planned Corrective Action: The auditors noted issues related to the timeliness of the financial statement close process, the quantity of entries to close the books, the reconciliation of the beginning trial balance to the prior year audited trial balance, and a lack of segregation of duties which led to journal entries being prepared, reviewed and posted by the same person in the general ledger system. The issues noted were largely the result of significant turnover within the Finance Department, including the departure of the former head of the department without a proper transfer of institutional knowledge to remaining staff or incoming leadership. Since that time, oversight has improved considerably, and key processes have been reviewed, updated, and formally documented. While the current size of the Finance Team necessitates that the same individual generally enters and posts journal entries, we have implemented compensating controls that we believe are appropriate given the assessed levels of risk and materiality. These controls include role-specific responsibilities for journal entries and reconciliations. For example, with respect to cash activity, different team members handle cash receipts, disbursements, and inter-account transfers. A fourth team member is responsible for preparing the monthly bank reconciliations, which are then formally reviewed and signed off by Fiscal Department management, including the CFO. Management remains committed to strengthening internal controls, maintaining adequate segregation of duties to the extent practicable, and continuing to enhance the overall financial close and reporting process. Person Responsible: The Executive Director and Chief Financial Officer Completion Date: April 30, 2025

View Audit 353459

Finding 554893 (2023-001)

Material Weakness 2023

Lincoln Hall

NY

Allowable Costs / Cost Principles Material Weakness

Finding Number: 2023-001 Cost Allocations – (Material Weakness) Planned Corrective Action: The auditors noted that payroll and the related personnel costs are not being charged directly or allocated to the correct cost center in the Serenic Navigator accounting system monthly. The Finance team perf...

Finding Number: 2023-001 Cost Allocations – (Material Weakness) Planned Corrective Action: The auditors noted that payroll and the related personnel costs are not being charged directly or allocated to the correct cost center in the Serenic Navigator accounting system monthly. The Finance team performed manual calculations of all allocations in Excel at the end of the fiscal year to update the allocations. Beginning in FY 2025, personnel costs are being manually recorded to the correct cost centers in Serenic Navigator each month. A parallel review of employee setups in ADP, our payroll system, led to the reassignment of staff to appropriate cost centers as needed. Going forward, ADP cost center assignments will be reviewed monthly to reflect any departmental changes. These steps are expected to reduce manual adjustments, improve the accuracy of interim financials, and ensure more precise federal and program drawdowns. Person Responsible: The Executive Director and Chief Financial Officer Completion Date: April 30, 2025

View Audit 353459

Finding 554889 (2023-001)

Material Weakness 2023

Arctic Village Tribal Council

AK

Questioned Costs Cash Management Material Weakness § 200.305

Federal Award Findings Finding 2023-001 Lack of Internal Controls Over Cash Management Name of Contact Person: Galen Gilbert, First Chief Corrective Action Plan: AVC staff were unable to complete a drawdown for the HUD grants due to a change in staff. AVC is working with HUD to resolve the matt...

Federal Award Findings Finding 2023-001 Lack of Internal Controls Over Cash Management Name of Contact Person: Galen Gilbert, First Chief Corrective Action Plan: AVC staff were unable to complete a drawdown for the HUD grants due to a change in staff. AVC is working with HUD to resolve the matter. AVC staff is currently drawing down all other funds in a timely matter. AVC has limited unrestricted cash. AVC is currently looking for opportunities to increase unrestricted cash, such as increasing prices for gas and electric. Proposed Completion Date: July 31, 2024

View Audit 353454 Questioned Costs: $1

Finding 554824 (2023-008)

Material Weakness 2023

City of Cortland

NY

Reporting § 200.502

Financial Statement Finding: 2023-008 Identification of Federal Awards and Preparation of a Complete and Accurate Schedule of Expenditures of Federal Awards (SEFA) Criteria: The Uniform Guidance requires the auditee to prepare a SEFA for the period covered by the auditee’s financial statement. It ...

Financial Statement Finding: 2023-008 Identification of Federal Awards and Preparation of a Complete and Accurate Schedule of Expenditures of Federal Awards (SEFA) Criteria: The Uniform Guidance requires the auditee to prepare a SEFA for the period covered by the auditee’s financial statement. It is the responsibility of the auditee's management to design and implement internal controlsthat provide reasonable assurance over the completeness and accuracy of the SEFA. The SEFA is the basis for the auditor’s identification of major programs. Cause/Condition: The City does not have a method to accurately track the related expenditures for reporting. The City's initial SEFA provided for the audit was incomplete and contained inaccurate program expenditure amounts. In particular, there were multiple federal programs that were materially misstated; including the following major federal program for the year under audit: 1. ALN 14.228 Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii In addition, there were multiple federal programs that were not identified on the initial SEFA for the year under audit: 1. ALN 20.600 / 20.616 Highway Safety Cluster 2. ALN 66.818 Brownfield Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements 3. ALN 66.458 Capitalization Grants for Clean Water State Revolving Funds 4. ALN 93.568 Low-Income Home Energy Assistance 5. ALN 97.039 (COVID-19) Disaster Grants - Public Assistance (Presidentially Declared Disasters) Effect: A Uniform Guidance compliance audit is based on the premise that management must comply with federal statutes, regulations and the terms and conditions of the federal awards it receives. Without identifying the funds as federal, the auditee may not have complied with those requirements. In addition, there is increased risk regarding the accurate reporting of grant expenditures and noncompliance with policies and procedures surrounding the recording of federal awards. Recommendation: We recommend the City develop and implement procedures to ensure that information related to all federal awards is accumulated to assist in the preparation of the SEFA. In addition, we recommend management of the City verify the completeness and accuracy of the amounts reported on the SEFA. Response: The City agrees with the finding. Corrective Action Plan: The City will include tracking of federal awards in the Capital Project tracking process. Capital projects will be reflected in a separate budget alongside the operational budget beginning in FY 2026. Anticipated Completed Date: July 31, 2025 for the tracking process; December 20, 2025 for the budget. Responsible Contact Person: Elizabeth Greenwood, Director of Administration & Finance

View Audit 353407

Finding 554823 (2023-007)

Material Weakness 2023

City of Cortland

NY

Allowable Costs / Cost Principles Reporting

Financial Statement Finding: 2023-007 Noncompliance with Uniform Guidance Late Filing of Single Audit Reporting Package Criteria: Under the Single Audit Act of 1996 and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements f...

Financial Statement Finding: 2023-007 Noncompliance with Uniform Guidance Late Filing of Single Audit Reporting Package Criteria: Under the Single Audit Act of 1996 and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), §200.512, Report Submission, the Single audit reporting package is required to be filed within the earlier of 30 calendar days after receipt of the auditors' report, or 9 months after the end of the audit period. Cause/Condition: Staffing shortages caused the delays in financial reporting. This deadline was not met on a timely basis for the year ended December 31, 2023. Effect: As a result, the entity is not incompliance with §200.512 of the Uniform Guidance. Recommendation: We recommend the requirements of §200.512 of the Uniform guidance be adhered to by striving to have all information required for the audit available on a timely basis. This will help to ensure timely audit report issuance and compliance with the filing deadline. Response: The City is still facing staffing shortages and is working to get the subsequent financial statements completed. It is expected the 2024 reporting package will be filed on time. Corrective Action Plan: The City has hired a full complement of staff in the Finance department, and anticipates timely filings going forward. Anticipated Completed Date: September 30, 2025. Responsible Contact Person: Elizabeth Greenwood, Director of Administration & Finance

View Audit 353407

Finding 554786 (2023-004)

Material Weakness 2023

East Central Missouri Behavioral Health Services D/b/a Arthur Center

MO

Procurement, Suspension & Debarment

Views of Responsible Officials and Planned Corrective Actions: We have developed a debarment policy and procedures that will ensure all vendors are checked at least annually. This policy was approved by the Board of Directors in March 2025. The debarment policy will be reviewed and additional audi...

Views of Responsible Officials and Planned Corrective Actions: We have developed a debarment policy and procedures that will ensure all vendors are checked at least annually. This policy was approved by the Board of Directors in March 2025. The debarment policy will be reviewed and additional audits will be scheduled to ensure compliance with vendors. All vendors will be checked at least annual and all new vendors will be checked.

View Audit 353362

Finding 554782 (2023-003)

Material Weakness 2023

East Central Missouri Behavioral Health Services D/b/a Arthur Center

MO

Special Tests & Provisions

Views of Responsible Officials and Planned Corrective Actions: A new Sliding Discount Fee Policy was approved by the board in March 2025 and will be trained to staff and published publicly in all sites. Ongoing, errors in the sliding fee will be addressed by training staff involved in the process a...

Views of Responsible Officials and Planned Corrective Actions: A new Sliding Discount Fee Policy was approved by the board in March 2025 and will be trained to staff and published publicly in all sites. Ongoing, errors in the sliding fee will be addressed by training staff involved in the process and updating our procedures to include periodic audits of the sliding fee discounts.

View Audit 353362

Finding 554777 (2023-006)

None 2023

Tri-County Opportunities Industrialization Center, Inc.

PA

Subrecipient Monitoring Reporting

Recommendation: We recommend the Center establish a formal tracking process to record in real time the value of all of its in-kind goods and services received to help determine whether or not it is meeting its match requirements. Action Taken: Tri-County O1C has initiated the development of a form...

Recommendation: We recommend the Center establish a formal tracking process to record in real time the value of all of its in-kind goods and services received to help determine whether or not it is meeting its match requirements. Action Taken: Tri-County O1C has initiated the development of a formal, standardized tracking system for recording all in—kind contributions (goods and services) as they are received. This system includes: A centralized In-Kind Contribution Log maintained in a shared digital format (e.g. Google Sheets). Use Pennsylvania Department of Education’s form for staff and partners to document the nature, source, estimated fair value, and date of each in~kind donation. Internal procedures that require all in~kind contributions to be logged within 48 hours of receipt. Training for key staff on recognizing and properly valuing in»kind contributions in accordance with federal grant guidelines (e.g., Uniform Guidance 2 CFR Part 200). Monthly review by the Finance Department to reconcile iii-kind entries with match requirement reports. Anticipated Completion Date: April 30, 2025 Contact Person Responsible: Christina Johnson, Executive Director

View Audit 353355

Finding 554776 (2023-005)

None 2023

Tri-County Opportunities Industrialization Center, Inc.

PA

Subrecipient Monitoring § 200.332

Recommendation: We recommend the Center establish a formal monitoring process to review the activities on each of its recipients. This should include site visits, review of annual external audits when applicable and training when deemed necessary. Action Taken: Tri-County OIC has developed and ...

Recommendation: We recommend the Center establish a formal monitoring process to review the activities on each of its recipients. This should include site visits, review of annual external audits when applicable and training when deemed necessary. Action Taken: Tri-County OIC has developed and begun implementing a comprehensive Sub recipient Monitoring Plan to ensure compliance and accountability. Actions taken include: Development of Sub recipient Monitoring Policies and Procedures, which outline expectations, responsibilities, and steps for oversight. Creation of a Sub recipient Risk Assessment Tool to categorize sub recipients based on risk level and determines appropriate monitoring frequency. Scheduling of Annual On-Site or Virtual Monitoring Visits, including programmatic and ﬁscal reviews. Formal Collection and Review of Annual External Audits or Financial Statements from sub recipients, as applicabie. Documentation Protocols to maintain records of all monitoring activities, communications, ﬁndings, and corrective actions. Anticipated Completion Date: May 31, 2025 Contact Person Responsible: Christina Johnson, Executive Director

View Audit 353355

Finding 554775 (2023-004)

None 2023

Tri-County Opportunities Industrialization Center, Inc.

PA

Subrecipient Monitoring Period of Performance Reporting § 200.332

Recommendation: We recommend the Center review its contracts against the criteria set forth in the Uniform Guidance to ensure that all sub-awards in the future contain the required information for subrecipients. Action Taken: Tri-County 010 has taken the following corrective steps: Re...

Recommendation: We recommend the Center review its contracts against the criteria set forth in the Uniform Guidance to ensure that all sub-awards in the future contain the required information for subrecipients. Action Taken: Tri-County 010 has taken the following corrective steps: Reviewed and Updated the Subrecipient Contract Template to include all required elements as outlined in Pennsylvania Department of Education. Implemented a Pro-Award Contract Review Checklist to ensure each contract is veriﬁed for compliance prior to execution. Established a Documentation Process for storing all subrecipient agreements and related compliance materials in a centralized location. Anticipated Completion Date: March 31, 2025 Contact Person Responsible: Christina Johnson, Executive Director

View Audit 353355

Finding 554774 (2023-003)

None 2023

Tri-County Opportunities Industrialization Center, Inc.

PA

Subrecipient Monitoring Reporting § 200.512

Recommendation: We recommend that the Center implement procedures to ensure that the audit reports are ﬁled within the regulatory deadlines. Action Taken: Tri-County OIC has taken the following steps to ensure timely submission of audit reports: Created a Compliance Calendar that...

Recommendation: We recommend that the Center implement procedures to ensure that the audit reports are ﬁled within the regulatory deadlines. Action Taken: Tri-County OIC has taken the following steps to ensure timely submission of audit reports: Created a Compliance Calendar that includes all major reporting deadlines, including audit report submission due dates. Assigned Responsibility to the Finance Administrator and Executive Director to monitor deadlines and coordinate with the external auditors in a timely manner. Established a 90-Day Pre-Deadline Notification System to ensure ail audit preparation materials are compiled and submitted to auditors well in advance. Incorporated Audit Timeline Planning into the organization's annual ﬁnancial closeout procedures. Scheduled Regular Check-ins between the Finance Team and auditors to track progress and address delays proactively. These steps are desitzned to improve internal coordination and accountabiiity, ensuring that all future audits are submitted within the reguired timeframe. Anticipated Completion Date: April 15, 2025 Contact Person Responsible: Christina Johnson, Executive Director

View Audit 353355

Finding 554626 (2023-002)

Material Weakness 2023

San Juan County

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding ref number: 2023-002 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of County contact person: Natasha Warmenhoven, County Auditor PO Box 638 Friday Harbor, WA 9825 (3...

Finding ref number: 2023-002 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of County contact person: Natasha Warmenhoven, County Auditor PO Box 638 Friday Harbor, WA 9825 (360) 378-2161 Corrective action the auditee plans to take in response to the finding: • With the assistance of the County Manager’s Office, the Auditor’s Office will review and update the Grant Policy to include an effective internal control for federal suspension and debarment requirements. • SJC Grants Administrator will offer a training that all grant/project managers must complete. Anticipated date to complete the corrective action: Both action items will be completed by December 31, 2025

View Audit 353289

Finding 554568 (2023-001)

Significant Deficiency 2023

Beyond Housing, INC

MO

Procurement, Suspension & Debarment

In 2023, Beyond Housing experienced a staff shortage in the Rental Housing Compliance Department as referenced in employment gaps below: Brandey Pena, Compliance Manager- Last Day 08/30/2022 (Intermittent Temp Agency Assistance) Temille Lawernce, Compliance Manager- 03/13/2023 to 10/3/2023 Jamie Fla...

In 2023, Beyond Housing experienced a staff shortage in the Rental Housing Compliance Department as referenced in employment gaps below: Brandey Pena, Compliance Manager- Last Day 08/30/2022 (Intermittent Temp Agency Assistance) Temille Lawernce, Compliance Manager- 03/13/2023 to 10/3/2023 Jamie Flaugher, Compliance Manager- 05/30/2023 to present. Additionally, in 2024 we added a Compliance Specialist, Philisia Pettyjohn to further assist in the timely completion of Tenant Income Certifications, Certification of Continuing Compliance, and other related compliance documentation as required by St Louis County, Missouri Housing Development Commission, and Department of Housing and Urban Development. As of today, Beyond Housing is current and in compliance with all agencies.

View Audit 353268

Finding 554537 (2023-006)

None 2023

Wilsall Water District

MT

Subrecipient Monitoring

2023-06 Federal Audit Issuance i. Condition: The audit report was not submitted in a timely manner. ii. Corrective Action Plan: The District provided all documentation to auditors by requested deadlines.

View Audit 353260

Finding 554521 (2023-005)

Significant Deficiency 2023

Mills County

IA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The County will ensure future reports are completed on time.

View Audit 353211

Finding 554485 (2023-002)

Material Weakness 2023

Holbrook Housing Authority

MA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

2023-002 - Reporting Auditee’s Response and Planned Corrective Action The Authority is now under the management of the Quincy Housing Authority and all controls and processes have been updated to account for the needs of the Holbrook Housing Authority, including internal controls over financial re...

2023-002 - Reporting Auditee’s Response and Planned Corrective Action The Authority is now under the management of the Quincy Housing Authority and all controls and processes have been updated to account for the needs of the Holbrook Housing Authority, including internal controls over financial reporting, documentation retention, and timeliness of reporting. Planned Implementation Date of Corrective Action: June 30, 2024 Person Responsible for Corrective Action: James Marathas, Executive Director

View Audit 353119

Finding 554473 (2023-003)

Significant Deficiency 2023

Meals on Wheels of Middle Georgia, Inc.

GA

Internal Control / Segregation of Duties Special Tests & Provisions

Views of Responsible Officials and Planned Corrective Actions: See Comment 2023-001 and 002. Date to be implemented: See Comment 2023-001 and 002. Persons responsible: See Comment 2023-001 and 002

View Audit 353107

Finding 554461 (2023-001)

Significant Deficiency 2023

Soledad Enrichment Action, Inc.

CA

Root Cause: In May of 2020 SEA unexpectedly experienced the loss of its Chief Financial Officer during the mist of a global shut down. SEA was unable to close out the fiscal year in a timely manner due to the challenges of identifying and hiring qualified staff after this loss. This began a domino e...

Root Cause: In May of 2020 SEA unexpectedly experienced the loss of its Chief Financial Officer during the mist of a global shut down. SEA was unable to close out the fiscal year in a timely manner due to the challenges of identifying and hiring qualified staff after this loss. This began a domino effect of late audits. SEA hired an accountant who we were confident would be able to keep us on track however, he resigned in early 2024 delaying our ability to complete our audit.

View Audit 353094

Finding 554461 (2023-001)

Significant Deficiency 2023

Soledad Enrichment Action, Inc.

CA

Name of Contact Persons: Nathan Arias, President and Chief Executive Officer and Mirna Romero, Director of Operations.

View Audit 353094

Corrective Action Plans

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