Corrective Action Plans

Finding 497984 (2023-002)

Material Weakness 2023

City of Bothell

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding ref number: 2023-002 Finding caption: The City lacked adequate internal controls for ensuring compliance with federal requirements for procurement and suspension and debarment. Name, address, and telephone of City contact person: Kwan Wong, Finance Director 18415 101st Ave NE Bothell, WA 9...

Finding ref number: 2023-002 Finding caption: The City lacked adequate internal controls for ensuring compliance with federal requirements for procurement and suspension and debarment. Name, address, and telephone of City contact person: Kwan Wong, Finance Director 18415 101st Ave NE Bothell, WA 98011 (425) 806-6882 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The City takes its responsibility to safeguard public funds seriously and is committed to improving internal controls over grant management that affect the City’s ability to comply with federal regulations. The challenges of decentralized model for procurement and grant management, exacerbated by the urgent need to respond swiftly to ongoing issues created by the COVID-19 pandemic, have highlighted areas in federal compliance that need improvement. The City is fully committed to safeguarding public funds while meeting the needs of residents. To meet these challenges, a full-time analyst has already been hired to oversee SLFRF funds and assist staff with meeting compliance requirements. Additionally, the City is creating comprehensive training to further educate City staff on federal compliance requirements. The City is also in the process of evaluating options to expand its staff to better support procurement needs. To ensure that the City is compliant with suspension and debarment requirements, language will be added to relevant contracts that require vendors to certify that they are not suspended, debarred, or otherwise excluded from federal programs. These improvements reflect the City’s commitment to improving internal controls and ensuring that federal funds are managed with the highest level of compliance and accountability.

View Audit 320654

Finding 497982 (2023-008)

Material Weakness 2023

Blaine County Airport

MT

Subrecipient Monitoring

FINDING 2022/2023-008: Audit Report Deadline Response: This was not done because the previous Auditor did not get our 2021 Audit to us until 2024.

View Audit 320644

Finding 497981 (2023-004)

Significant Deficiency 2023

Maine Sate Housing Authority

ME

Reporting

2023-004: Reporting – Expand Affordable Housing - Multi Family Name of Contact Person(s): Darren Brown, Director of Finance Management’s Views and Corrective Action Plan: Only program expenditures reported in accordance with Generally Accepted Accounting Principles (GAAP) standards were included...

2023-004: Reporting – Expand Affordable Housing - Multi Family Name of Contact Person(s): Darren Brown, Director of Finance Management’s Views and Corrective Action Plan: Only program expenditures reported in accordance with Generally Accepted Accounting Principles (GAAP) standards were included on the initial SEFA and disbursements for loans were inadvertently omitted. Although loans are not expenditures for GAAP purposes, they need to be included as expenditures on the SEFA. A secondary review performed by the Governmental Accounting Manager has been implemented. This review will ensure that all program disbursements are captured and included on the SEFA and that all amounts reconcile to the trial balance. Proposed Completion Date: Completed

View Audit 320643

Finding 497980 (2023-003)

Significant Deficiency 2023

Maine Sate Housing Authority

ME

HUD Housing Programs Eligibility

2023-003: Housing Voucher Cluster – Eligibility – Document Retention Name of Contact Person(s): Allison Gallagher, Director of Housing Choice Vouchers Management’s Views and Corrective Action Plan: Signed HAP contracts and lease agreements are required for every new lease up and MaineHousing will...

2023-003: Housing Voucher Cluster – Eligibility – Document Retention Name of Contact Person(s): Allison Gallagher, Director of Housing Choice Vouchers Management’s Views and Corrective Action Plan: Signed HAP contracts and lease agreements are required for every new lease up and MaineHousing will not release payment to the owner until those signed documents are received. These agreements state the contract rent and subsidy amounts at the time of the initial lease. Annually, each tenant is recertified and a contract amendment is generated with the current contract rent and subsidy amounts listed. These amendments are filed with the original documents. Management is certain that proper rent and subsidy payments were made based on annual and interim recertification documents on file. A new electronic file retention process was implemented in 2022, which involved organizing and converting volumes of physical files to electronic files. Since implementation of the new process, we have determined that some unit information for certain tenants was inadvertently discarded during conversion. Program staff are identifying missing unit information as they process annual recertification or when an outside party requests it and reaching out to the owner to obtain a copy of the signed original documents. The two HAP and lease contracts identified in this finding have been obtained. Management believes that the electronic file retention process currently in place is working well and this was isolated to the period of time when files were being organized and scanned from physical files to electronic files. Proposed Completion Date: Completed

View Audit 320643

Finding 497979 (2023-002)

Significant Deficiency 2023

Maine Sate Housing Authority

ME

Subrecipient Monitoring § 200.332

2023-002: Fiscal Monitoring of Subrecipients – Weatherization for Low-Income Persons Name of Contact Person: Jamie Johnson, Senior Director of Operations Management’s Views and Corrective Action Plan: MaineHousing has developed and implemented a tracking tool to ensure each of the components of...

2023-002: Fiscal Monitoring of Subrecipients – Weatherization for Low-Income Persons Name of Contact Person: Jamie Johnson, Senior Director of Operations Management’s Views and Corrective Action Plan: MaineHousing has developed and implemented a tracking tool to ensure each of the components of monitoring (fiscal, programmatic, technical) are conducted at the appropriate time and reports are issued within the required 30 days. Proposed Completion Date: Completed

View Audit 320643

Finding 497978 (2023-002)

Material Weakness 2023

Global Foundation for Ocean Exploration

CT

The Director of Administration will verify that the outstanding balance on the credit card statement agrees with the balance in the general ledger each month.

View Audit 320631

Finding 497977 (2023-001)

Material Weakness 2023

Global Foundation for Ocean Exploration

CT

Cash Management

Staff will indicate on grant drawdown approval forms the date that the draw was taken to avoid duplication.

View Audit 320631

Finding 497976 (2023-004)

Significant Deficiency 2023

Todd County

MN

Procurement, Suspension & Debarment

Internal Control Over Suspension and Debarment COVID-19 State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: We recommend the County implement policies to print and retain physical copies of suspension and debarment checks done through the System for Award ...

Internal Control Over Suspension and Debarment COVID-19 State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: We recommend the County implement policies to print and retain physical copies of suspension and debarment checks done through the System for Award Management (SAM.gov). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies to print and retain physical copies of suspension and debarment checks done through the System for Award Management (SAM.gov. Names of the contact person responsible for corrective action: Denise Gaida, Auditor-Treasurer Planned completion date for corrective action plan: December 31, 2024

View Audit 320630

Finding 497967 (2023-002)

Significant Deficiency 2023

Moonshot Missions INC

MD

Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.327

Moonshot Missions agrees with the findings and auditor recommendations. See corrective action plan under finding 2023-001. Moonshot will ensure purchasers document the suspension and debarment check through the SAM database prior to entering into any procurement agreements. Moonshot Missions will ...

Moonshot Missions agrees with the findings and auditor recommendations. See corrective action plan under finding 2023-001. Moonshot will ensure purchasers document the suspension and debarment check through the SAM database prior to entering into any procurement agreements. Moonshot Missions will ensure all subrecipients and contractors are in compliance with 2 CFR parts 180 and 1532 when using EPA funds.

View Audit 320629

Finding 497966 (2023-003)

Significant Deficiency 2023

Housing Authority of the City of New Britain

CT

Questioned Costs Procurement, Suspension & Debarment § 200.67 § 200.88

Procurement, Suspension and Debarment Description of Findging: For any amounts above the Petty Cash ceiling, but not exceeding $250,000 in accordance with revisions to 2CFR 200.67 and 2 CFR 200.88, the NBHA may use small purchase procedures. Under small purchase procedures, the NBHA shall obtain a...

Procurement, Suspension and Debarment Description of Findging: For any amounts above the Petty Cash ceiling, but not exceeding $250,000 in accordance with revisions to 2CFR 200.67 and 2 CFR 200.88, the NBHA may use small purchase procedures. Under small purchase procedures, the NBHA shall obtain a reasonable number of quotes (preferably three); however, for purchases of less than $10,000, per NDAA Section 806 also known as Micro Purchases, only one quote is required provided the quote is reasonable. Auditors identified 3 instances in which sufficient documentation was not maintained to support the procurement of a vendor. Statement of Concurrence or NonConcurrence: There were 3 instances in which sufficient documentation was not maintained to support the procurement of a vendor. The Authority has not ensured that it is receiving the most competitive prices or rates for services that have been procured, which may have resulted in unnecessary additional costs to the Authority. Corrective Action: Two of the vendors have services that will be put out to bid (landscaping and hazardous cleanup). The third service provided is generally of an emergency nature (plumbing) as we have a licensed plumber on staff. NBHA will make sure we have secured verbal quotes for each occurrence before obligating the vendor. Tracy Blackwell

View Audit 320625 Questioned Costs: $1

Finding 497965 (2023-002)

Material Weakness 2023

Housing Authority of the City of New Britain

CT

HUD Housing Programs Material Weakness Special Tests & Provisions

HQS Enforcement Description of Findging: Reinspection, follow up and/or abatement documentation was missing for 5 out of 25 initial failed inspections. Statement of Concurrence or NonConcurrence: Procedures were not in place to properly document the corrections of deficiencies and abate the housin...

HQS Enforcement Description of Findging: Reinspection, follow up and/or abatement documentation was missing for 5 out of 25 initial failed inspections. Statement of Concurrence or NonConcurrence: Procedures were not in place to properly document the corrections of deficiencies and abate the housing assistance payments when necessary. EFFECT The Authority may have made housing assistance payments to landlords for units that failed to meet housing quality standards. Corrective Action: Interviews are underway to hire an internal inspector which will allow for better follow through and communication as opposed to a contracted inspector. The HCV Director will monitor inspections completed for proper disposition and also run reports on units due in the upcoming month to make sure they are executed and updated in Pha Web. Procedures be strengthened to ensure that documentation is maintained for all inspections and enforcements. Maribel Aguliar

View Audit 320625

Finding 497960 (2023-001)

None 2023

The Young Women's Christian Association of Canton Ohio

OH

Reporting

Corrective Action Plan Year Ended December 31, 2023 Finding: 2023-001 Corrective Action Plan: The Young Women's Christian Association of Canton, Ohio did not timely file the annual SF-425 and SF-429 forms, as required under the special reporting requirements for Head Start. Management has submitt...

Corrective Action Plan Year Ended December 31, 2023 Finding: 2023-001 Corrective Action Plan: The Young Women's Christian Association of Canton, Ohio did not timely file the annual SF-425 and SF-429 forms, as required under the special reporting requirements for Head Start. Management has submitted the reports and added the reports to the Master Reporting Deadlines Calendar maintained and monitored by the Chief Executive Office to ensure that this oversight does not recur.

View Audit 320619

Finding 497956 (2023-005)

Significant Deficiency 2023

City of Tallassee

AL

Significant Deficiency Internal Control / Segregation of Duties § 200.302

Internal Controls over Grant Management (Significant Deficiency and Noncompliance) Recommendation: We recommend the City develop a grants manual or additional written policies that comply with the requirements of 2 CFR 200 and ensure compliance. Response to 2023-005: Internal Controls over Grant...

Internal Controls over Grant Management (Significant Deficiency and Noncompliance) Recommendation: We recommend the City develop a grants manual or additional written policies that comply with the requirements of 2 CFR 200 and ensure compliance. Response to 2023-005: Internal Controls over Grant Management Significant Deficiency and Non-Compliance In response to the Deficiency in the City of Tallassee’s corrective action plan, the City is in the process of establishing a written financial management system in accordance with 2 CFR 200.302 to include written procedures to implement requirements for payment methods and determine allowability of costs in accordance with subpart E. Due to the City of Tallassee being a small town, we did not have the staff available prior to receiving the grant monies to complete the task due in part to the lack of individuals looking for work in a rural sparsely populated area. Because of our lack of personnel the project was not completed. The City of Tallassee has financial management internal controls in place. All of the City’s grant activities (Federal and State) are tracked in funds under unique assigned general ledger numbers for each grant awarded to the City. All 2019-CWSRL-DL funds are deposited into a dedicated bank account and are not co-mingled with other funds of any kind. The City also contracts out grant management to certified and approved grant management commissions and engineering firms for required tracking and reporting to the appropriate state and federal agencies.

View Audit 320579

Finding 497955 (2023-002)

Material Weakness 2023

City of Scottsboro, Alabama

AL

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.332 § 200.501

The City of Scottsboro will adopt and implement policies in regards to federal award compliance, including subrecipient monitoring compliance.

View Audit 320578

Finding 497954 (2023-001)

Significant Deficiency 2023

Housing Authority of Monroe County

PA

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority has updated the practice to follow the HUD compliance supplement. Linda Kaufman, Executive Director, is responsible for implementing this corrective action by Decembe...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority has updated the practice to follow the HUD compliance supplement. Linda Kaufman, Executive Director, is responsible for implementing this corrective action by December 31, 2024.

View Audit 320577

Finding 497952 (2023-002)

None 2023

Hunger Free Oklahoma

OK

Internal Control / Segregation of Duties Reporting

Finding 2023-002 – Reporting: Delinquent Reports Federal Program – National Institute of Food and Agriculture/USDA Double Up Oklahoma Assistance Listing Number – 10.331 Finding Summary: The Project Financial Report was filed after the February 1, 2024, due date. Responsible Individuals: Richard Com...

Finding 2023-002 – Reporting: Delinquent Reports Federal Program – National Institute of Food and Agriculture/USDA Double Up Oklahoma Assistance Listing Number – 10.331 Finding Summary: The Project Financial Report was filed after the February 1, 2024, due date. Responsible Individuals: Richard Comeau, Narine Lambert, Eileen Alexander Corrective Action Plan: The Organization recognizes that the Project Grant Report was filed after the February 1, 2024, due date. The delay in filing the Project Financial Report was primarily due to the transition of the grant from TCF to HFO. This transition involved several administrative and procedural changes that impacted the timely submission of the report. To address this issue and prevent future occurrences, the following corrective actions will be implemented: 1. Review and Update Procedures: The Organization will review and update its financial reporting procedures to ensure timely submission of all reports. 2. Training and Communication: All relevant staff will receive training on the updated procedures and the importance of adhering to deadlines. Regular communication will be maintained to reinforce these standards. 3. Monitoring: Staff will review the current report monitoring system to track the progress of financial report preparation and submission and update as needed. By implementing these corrective actions, the Organization aims to ensure timely and accurate financial reporting in the future. Anticipated Completion Date: 09/12/2024

View Audit 320575

Finding 497950 (2023-001)

Significant Deficiency 2023

Western Indiana Community Action Agency, Inc.

IN

Internal Control / Segregation of Duties Eligibility Significant Deficiency

Corrective Action Plan for Current Year Findings Finding 2023-001: Timely Processing of Participant Applications: Department of Health and Human Services - AL #93.568 Low Income Home Energy Assistance Program #Ll-023-024 Corrective Action: WICAA has developed a streamlined approach for assessing i...

Corrective Action Plan for Current Year Findings Finding 2023-001: Timely Processing of Participant Applications: Department of Health and Human Services - AL #93.568 Low Income Home Energy Assistance Program #Ll-023-024 Corrective Action: WICAA has developed a streamlined approach for assessing incoming applications, differentiating between complete and incomplete applications at the beginning of the processing cycle. This will ensure that complete applications can be promptly processed. Additionally, if a substantial number of unprocessed applications are nearing 10 days of the deadline for processing, our staff will be notified that there is a need for overtime. Overtime requirements will be assessed weekly. These modifications are anticipated to result in applications being processed within the allowable number of days. Person Responsible: The Energy Assistance Director has primary responsibility with oversight by the Executive Director. Timing for Implementation: Immediately

View Audit 320570

Finding 497949 (2023-002)

Significant Deficiency 2023

Accbo Dba Mental Health and Addiction Certification Board of Oregon

OR

Procurement, Suspension & Debarment § 200.318 § 200.326

The Organization agrees with the recommendation. The procurement policy was updated in August 2024 with all the elements required by the UG.

View Audit 320569

Finding 497941 (2023-010)

Material Weakness 2023

Michigan Association of Recovery Residences, Inc.

MI

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking § 200.334

Planned Corrective Actions: MARR will retain a CPA consultant to implement a document retention policy that is consistent with federal document retention requirements.

View Audit 320567

Finding 497940 (2023-009)

Material Weakness 2023

Michigan Association of Recovery Residences, Inc.

MI

Material Weakness Internal Control / Segregation of Duties

Planned Corrective Actions: MARR will retain a CPA consultant to implement and adopt formal written policies relating to grants management ordered by Uniform Guidance.

View Audit 320567

Finding 497939 (2023-008)

Material Weakness 2023

Michigan Association of Recovery Residences, Inc.

MI

Internal Control / Segregation of Duties Material Weakness Reporting § 200.328 § 200.329

Planned Corrective Actions: MARR will retain a CPA consultant to implement a full – range of controls relating to reporting, including federal program reporting. MARR will take such steps as necessary to ensure that reports are timely and accurately prepared, reviewed, and approved prior to filing. ...

Planned Corrective Actions: MARR will retain a CPA consultant to implement a full – range of controls relating to reporting, including federal program reporting. MARR will take such steps as necessary to ensure that reports are timely and accurately prepared, reviewed, and approved prior to filing. All controls, including review and approval will be documented in such documentation to be maintained.

View Audit 320567

Finding 497938 (2023-007)

Material Weakness 2023

Michigan Association of Recovery Residences, Inc.

MI

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Planned Corrective Actions: MARR will retain a CPA consultant to implement a full - range of controls relating to reporting, including federal program reporting. MARR will take such steps as necessary to ensure that reports are timely and accurately prepared, reviewed, and approved prior to filing. ...

Planned Corrective Actions: MARR will retain a CPA consultant to implement a full - range of controls relating to reporting, including federal program reporting. MARR will take such steps as necessary to ensure that reports are timely and accurately prepared, reviewed, and approved prior to filing. All controls, including review and approval will be documented in such documentation to be maintained. MARR will retain a CPA consultant to implement and adopt formal written policies relating to grants management ordered by Uniform Guidance.

View Audit 320567 Questioned Costs: $1

Finding 497937 (2023-006)

Material Weakness 2023

Michigan Association of Recovery Residences, Inc.

MI

Questioned Costs Allowable Costs / Cost Principles Cash Management

Planned Corrective Actions: MARR will retain a CPA consultant to implement a full-range of control over costs charged to federal programs. MARR’s protocol shall ensure that such costs are the direct benefit to the program, are reviewed, approved, documented and ensure the accounting and reporting p...

Planned Corrective Actions: MARR will retain a CPA consultant to implement a full-range of control over costs charged to federal programs. MARR’s protocol shall ensure that such costs are the direct benefit to the program, are reviewed, approved, documented and ensure the accounting and reporting process be accurate. Further, controls over grant billings will be established to ensure expenditures represent actual costs incurred. All control activities, including independent review, should be documented and evidence of review and approval will be maintained.

View Audit 320567 Questioned Costs: $1

Finding 497936 (2023-005)

Material Weakness 2023

Michigan Association of Recovery Residences, Inc.

MI

Questioned Costs Allowable Costs / Cost Principles § 200.405

Planned Corrective Action: MARR will retain a CPA consultant to recommend to management the establishment of procedures and controls to allocate costs between grants based on actual costs attributed to grant and the particular expenditure allowed by the grant. All such allocations will be supported ...

Planned Corrective Action: MARR will retain a CPA consultant to recommend to management the establishment of procedures and controls to allocate costs between grants based on actual costs attributed to grant and the particular expenditure allowed by the grant. All such allocations will be supported by activity-level substantiation and be reviewed. Documentation of the allocation methodology, review and approval will be maintained in writing. MARR will retain a CPA consultant to implement a full-range of control over costs charged to federal programs. MARR's primary decision-making authority regarding such controls shall be placed with the MARR's president. MARR's protocol shall ensure that such costs are the direct benefit to the program, are reviewed, approved, documented and ensure the accounting and reporting process be accurate. Further , controls over grant billings will be established to ensure expenditures represent actual costs incurred. All control activities, including independent review, should be documented and evidence of review and approval will be maintained.

View Audit 320567 Questioned Costs: $1

Finding 497935 (2023-004)

Material Weakness 2023

Michigan Association of Recovery Residences, Inc.

MI

Questioned Costs Period of Performance Allowable Costs / Cost Principles

Planned Corrective Action: MARR will retain a CPA consultant to establish formal written policy documenting significant accounting procedures including but not limited to the independent review of the grant period of performance when recording transactions and preparing grant reimbursement requests....

Planned Corrective Action: MARR will retain a CPA consultant to establish formal written policy documenting significant accounting procedures including but not limited to the independent review of the grant period of performance when recording transactions and preparing grant reimbursement requests. Evidence of the review to be documented and maintained according to the procedures to be implemented.

View Audit 320567 Questioned Costs: $1

Corrective Action Plans

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