Corrective Action Plans

Finding 486151 (2023-003)

Material Weakness 2023

Boone County

IN

Subrecipient Monitoring § 200.1 § 200.303 § 200.331 § 200.332 § 200.405

Finding 2023-003 Finding Subject: Covid-19 – Coronavirus State and Local Fiscal Recovery Funds – Subrecipient Monitoring Summary of Finding: The County did not include all required information in the subrecipient agreements during the audit period. Contact Person Responsible for Corrective Action: D...

Finding 2023-003 Finding Subject: Covid-19 – Coronavirus State and Local Fiscal Recovery Funds – Subrecipient Monitoring Summary of Finding: The County did not include all required information in the subrecipient agreements during the audit period. Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The County Commissioners are responsible for the American Rescue Plan project list along with that responsibility is to have a sub-recipient agreement in place with those outside entities that received American Rescue Plan grant monies from the County. An Internal Control is now in place that requires a sub-recipient agreement in place before a warrant can be paid to those outside entities. We will put procedures in place to ensure that money disbursed to sub-recipient is monitored. Anticipated Completion Date: December 2024

View Audit 318807

Finding 486150 (2023-002)

Material Weakness 2023

Boone County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

Finding 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The County had not properly designated or implemented a system of internal controls, which would include appropriate segregation of duties that would likely be effective in ...

Finding 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The County had not properly designated or implemented a system of internal controls, which would include appropriate segregation of duties that would likely be effective in preventing, or detecting and correcting, noncompliance. A single employee prepared and submitted reports without a documented review or oversight process in place to prevent or detect and correct errors. The County submitted three P&E reports during the audit period. No report was submitted for the period of October 1, 2022 to December 31, 2022 although there was activity during this time period. For the three reports submitted, all activity for the reporting period was not included and the reports were not fairly presented. Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We are putting Internal Controls in place specific to the Covid-19 Coronavirus State and Local Fiscal Recovery Funds grant. We will put a checklist together when it is submitted by other departments with a review and approval process for the disbursement by the governing body before the claim can be processed. Anticipated Completion Date: October 2024

View Audit 318807

Finding 486149 (2023-002)

Significant Deficiency 2023

Housing Authority of the City of Greensboro

NC

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-002 – Housing Choice Voucher Program – Internal Control over Waiting List – Noncompliance and Significant Deficiency Corrective Action Plan: We have engaged with our software provider to review our current waitlist setup and preferences. We have cross-referenced that set up against pro...

Finding 2023-002 – Housing Choice Voucher Program – Internal Control over Waiting List – Noncompliance and Significant Deficiency Corrective Action Plan: We have engaged with our software provider to review our current waitlist setup and preferences. We have cross-referenced that set up against program rules as well as our administrative plan and are working through any needed corrections. Further, we are working to automate the waitlist selection process to eliminate the current manual process as well as develop more robust controls around waitlist administration and selection. Anticipated Completion Date: The above plans will be implemented immediately and will be continuously monitored. We anticipate a completion date of December 31, 2024. Responsible Person: Sydney Abbott-Torrence, Vice President of Property Management Division

View Audit 318801

Finding 486148 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Greensboro

NC

HUD Housing Programs Subrecipient Monitoring Eligibility

Finding 2023-001 – Housing Choice Voucher Tenant Files – Eligibility – Internal Control over Tenant Files – Noncompliance and Significant Deficiency Corrective Action Plan: Greensboro Housing Authority (GHA) continues implementation of systems and processes to correct internal control over particip...

Finding 2023-001 – Housing Choice Voucher Tenant Files – Eligibility – Internal Control over Tenant Files – Noncompliance and Significant Deficiency Corrective Action Plan: Greensboro Housing Authority (GHA) continues implementation of systems and processes to correct internal control over participant files in the Housing Choice Voucher Program (HCVP) with the following actions: In 2023, GHA made leadership changes through the recruitment of talented and transformational leaders that are knowledgeable of program rules and requirements. In addition to the two-pronged approach that was implemented in the prior year, GHA team members will expand Quality Control and Quality Assurance checks on program participants’ files to verify the accuracy of calculations and compliance requirements. This will be augmented by increased sampling and review from a third-party consultant. GHA will continue to provide internal and external training to team members. We have completed an independent review of over 25% of our files and we are using the results of that review to identify specific areas for ongoing training and development. We have also invested in leveraging technology to help us mitigate the errors identified during the audit. Anticipated Completion Date: The above plans will be implemented immediately and will be continuously monitored. We anticipate a completion date of no later than December 31, 2024. Responsible Person: Meredith Daye, Chief Operating Officer

View Audit 318801

Finding 486144 (2023-003)

Significant Deficiency 2023

City of Minneapolis

MN

Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.323

Finding Number: 2023-003 Finding Title: Procurement, Suspension, and Debarment Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Ra Chhoth, Deputy Chief Finance Officer, Finance and Property Services OR Matt Bower, ...

Finding Number: 2023-003 Finding Title: Procurement, Suspension, and Debarment Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Ra Chhoth, Deputy Chief Finance Officer, Finance and Property Services OR Matt Bower, Manager Resource Coordination, Finance and Property Services Corrective Action Planned: Controllers Division staff will work with Procurement Division on further development of enhanced communication and training tools on federal procurement for city contract manager staff. Suspension and debarment subject has been shared with Grants Users Group and will be made a standing annual topic to be covered moving forward. Anticipated Completion Date: 12/31/2024

View Audit 318791

Finding 486141 (2023-002)

Significant Deficiency 2023

City of Minneapolis

MN

Procurement, Suspension & Debarment § 200.303

Finding Number: 2023-002 Finding Title: Suspension and Debarment and Build America, Buy America Act Program: 20.205 Highway Planning and Construction and COVID-19 - Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Bryan Dodds, City Engineer Corrective Actio...

Finding Number: 2023-002 Finding Title: Suspension and Debarment and Build America, Buy America Act Program: 20.205 Highway Planning and Construction and COVID-19 - Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Bryan Dodds, City Engineer Corrective Action Planned: Our project managers work with State MNDOT representatives and ensure the City of Minneapolis contract with Contractors include appropriate Federal grant provisions. This includes Buy America provisions (BABA)/suspension/debarment/etc. The finding relates to one time money received up front that didn’t go through normal Federal grant channels. Anticipated Completion Date: System in place as of August 1, 2024.

View Audit 318791

Finding 486139 (2023-001)

Significant Deficiency 2023

City of Minneapolis

MN

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Finding Number: 2023-001 Finding Title: FFATA Reporting Program: 14.218 Community Development Block Grant Name of Contact Person Responsible for Corrective Action: Matthew Bower- Manager Resource Coordination Corrective Action Planned: Staff has established a system of reviewing all Federal Direct g...

Finding Number: 2023-001 Finding Title: FFATA Reporting Program: 14.218 Community Development Block Grant Name of Contact Person Responsible for Corrective Action: Matthew Bower- Manager Resource Coordination Corrective Action Planned: Staff has established a system of reviewing all Federal Direct grants on a monthly basis for any new subawards that require FFATA reporting, and report as required. Anticipated Completion Date: System in place as of August 1, 2024.

View Audit 318791

Finding 486137 (2023-003)

Significant Deficiency 2023

Upson County, Georgia

GA

Subrecipient Monitoring Internal Control / Segregation of Duties

The County will develop policies and procedures over subrecipient monitoring

View Audit 318782

Finding 486133 (2023-003)

Material Weakness 2023

Clark County

IL

Reporting

Management will continue to contract with independent contractor to draft the Schedule of Expenditures of Federal Awards for their review and approval.

View Audit 318775

Finding 486132 (2023-002)

Significant Deficiency 2023

Sault Ste. Marie Tribe of Chippewa Indians

MI

Subrecipient Monitoring Reporting § 200.328

Criteria: In accordance with 2 CFR 200.328 and 31 CFR section 35.4(c) Reporting and requests for other information, grantees are required to file quarterly Project and Expenditure Reports listing significant projects, significant payments to subrecipients, subawards, and expenditure awards greater ...

Criteria: In accordance with 2 CFR 200.328 and 31 CFR section 35.4(c) Reporting and requests for other information, grantees are required to file quarterly Project and Expenditure Reports listing significant projects, significant payments to subrecipients, subawards, and expenditure awards greater than $50,000. Condition: The Tribe incorrectly listed some project vendors as a subrecipients on the Project and Expenditure reports. Cause: Treasury guidance for reporting subrecipients versus contractors was in transition during the reporting periods for the year. Effect: The Tribe reported subrecipients on the Project and Expenditures Reports, but did not have any subrecipients of Coronavirus State and Local Fiscal Recovery Funds (SLFRF). Recommendation: Update reporting to ensure payments are reported as project vendors rather than subrecipients. Management's Response: Management recognizes that the error exists and has not been able to correct the report due to US Treasury’s portal not accepting prior period revisions. Treasury has changed its guidance on SLFRF multiple times over the past several years which has created an increased risk in filing errors for all reporting for these funds. Person Responsible: Robert Schulte, CFO Anticipated Completion Date: Ongoing evaluation

View Audit 318771

Finding 486131 (2023-001)

Material Weakness 2023

City of Independence

OH

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305

The HIDTA Financial Manager, in conjunction with the City's Finance Assistant, will request smaller dollar amounts with new advances in order to liquidate the prescribed HIDTA guideline of 21 days.

View Audit 318767

Finding 486111 (2023-003)

Material Weakness 2023

Marion County

SC

The financial records and record keeping of the general ledger and accounts payable of the County for the year ended June 30, 2023, were difficult to audit and not what would be considered good business practicies. Certain invoices could not be located or took significant effort to locate. Expendi...

The financial records and record keeping of the general ledger and accounts payable of the County for the year ended June 30, 2023, were difficult to audit and not what would be considered good business practicies. Certain invoices could not be located or took significant effort to locate. Expenditures on the County's general ledger were also very often mis-classified. The misclassifications required numerous journal entries by both County staff and the audit staff. This also made it very difficult to monitor the spending in accordance with the approved budget. We also noted that numerous invoices were often not paid in a timely manner. Balance sheet accounts that were the responsiblity of the Finance Department were not properly monitored and adjusted. This often resulted in understated or overstated expenditure accounts. Therefore, they were significantly misstated during the year.

View Audit 318757

Finding 486110 (2023-002)

Significant Deficiency 2023

Marion County

SC

Reporting Internal Control / Segregation of Duties

Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.

View Audit 318757

Finding 486109 (2023-001)

Significant Deficiency 2023

Marion County

SC

The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance.

View Audit 318757

Finding 486085 (2023-001)

Material Weakness 2023

Hsg Authority of the City of Lakewood Dba Metro West Housing Solutions

CO

HUD Housing Programs Material Weakness Special Tests & Provisions

Finding 2023‐001 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.871 Program Name: Section 8 Housing Choice Vouchers Program Finding Summary: Metro West Housing Solutions did not perform re‐inspections of 16 failed inspections within the prescribed 30‐d...

Finding 2023‐001 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.871 Program Name: Section 8 Housing Choice Vouchers Program Finding Summary: Metro West Housing Solutions did not perform re‐inspections of 16 failed inspections within the prescribed 30‐day HAP requirement during 2023. In addition, HAP was not properly reviewed for possible abatement for these tenants. Corrective Action Plan: We now have a full‐time inspector, he’s HQS certified, and has gone through NSPIRE training. After the Interim Audit, we also created and staffed a new Housing Choice Supervisor position to better distribute the workload. We also created and staffed a Housing Choice Voucher Specialist II. This position was filled in house by a senior member of the team who will train staff, conduct monthly audits of files, prepare written standard operating procedures for processing files (i.e., annual recertifications, interim certifications, moves, terminations, portability, etc.). Responsible Individual(s): Director, Housing Choice Vouchers Anticipated Completion Date: September 2024

View Audit 318734

Finding 486080 (2023-002)

Material Weakness 2023

Western New York Independent Living, Inc.

NY

Internal Control / Segregation of Duties

Name of Auditee: Western New York Independent Living, Inc. and Affiliate Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended September 30, 2023 CAP Prepared by: Douglas Usiak Phone: 716-836-0822 (A) Current Finding on the Schedule of Findings and Responses (2) Audit Fi...

Name of Auditee: Western New York Independent Living, Inc. and Affiliate Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended September 30, 2023 CAP Prepared by: Douglas Usiak Phone: 716-836-0822 (A) Current Finding on the Schedule of Findings and Responses (2) Audit Finding 2023-002 (a) Comments on the finding and recommendation: Management agrees with the finding. (b) Actions Taken: Management has taken steps to ensure timely filing for the year ended September 30, 2024. (c) Anticipated Completion Date: Management anticipates this finding will be resolved for the year ending September 30, 2024.

View Audit 318724

Finding 486077 (2023-001)

Material Weakness 2023

South Bend Heritage Foundation Inc.

IN

Reporting § 200.512

Comments on the Finding and Each Recommendation Statement of condition #2023-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in a timely manner as required by Uniform Guidance section 2 CFR 200.51...

Comments on the Finding and Each Recommendation Statement of condition #2023-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in a timely manner as required by Uniform Guidance section 2 CFR 200.512. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Action(s) taken or planned on the finding: Management concurs with the finding and the auditor's recommendation. On August 29, 2023, the Data Collection Form was submitted to OMB. No further action is required and the finding is resolved.

View Audit 318719

Finding 486062 (2023-004)

Significant Deficiency 2023

The Salvation Army Northwest Division

WA

Equipment & Real Property Management Internal Control / Segregation of Duties School Nutrition Programs

The Division will ensure evidence of review is maintained for the inventory work sheets. Anticipated Completion Date: October 2024. Responsible Contact Person: Yohannes Gedlu, Northwest Division Divisional Finance Director

View Audit 318713

Finding 486048 (2023-003)

Material Weakness 2023

The Salvation Army Northwest Division

WA

Subrecipient Monitoring Eligibility Material Weakness

The Division will contact each unit distributing TEFAP assistance and communicate the requirement to retain documentation regarding the determination of client eligibility. Anticipated Completion Date: October 2024. Responsible Contact Person: Yohannes Gedlu, Northwest Division Divisional Finance D...

The Division will contact each unit distributing TEFAP assistance and communicate the requirement to retain documentation regarding the determination of client eligibility. Anticipated Completion Date: October 2024. Responsible Contact Person: Yohannes Gedlu, Northwest Division Divisional Finance Director & Julie Luft, Northwest Division Social Services Director

View Audit 318713

Finding 486022 (2023-002)

Significant Deficiency 2023

The Salvation Army Northwest Division

WA

Internal Control / Segregation of Duties Reporting Significant Deficiency

The Division will enhance controls to ensure timely submission of report and that there is segregation of duties between the report preparer and reviewer. Reports will be reviewed prior to submission and the review and submission of reports to granting agencies will be documented. Anticipated Comple...

The Division will enhance controls to ensure timely submission of report and that there is segregation of duties between the report preparer and reviewer. Reports will be reviewed prior to submission and the review and submission of reports to granting agencies will be documented. Anticipated Completion Date: October 2024. Responsible Contact Person: Yohannes Gedlu, Northwest Division Divisional Finance Director & Julie Luft, Northwest Division Social Services Director

View Audit 318713

Finding 486021 (2023-002)

None 2023

Progressive Rehab of PA INC

PA

Procurement, Suspension & Debarment Student Financial Aid Reporting

The organization will ensure that financial records are maintained on a current basis, reconciled timely and audited within nine months after year end. Additional support has been put in place within the accounting department to records are current, reconciled timely and audit is completed within ni...

The organization will ensure that financial records are maintained on a current basis, reconciled timely and audited within nine months after year end. Additional support has been put in place within the accounting department to records are current, reconciled timely and audit is completed within nine months after year end.

View Audit 318711

Finding 486019 (2023-003)

Significant Deficiency 2023

Charleston County Housing and Redevelopment Authority

SC

Allowable Costs / Cost Principles HUD Housing Programs Reporting

2023-003 ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer P...

2023-003 ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 318709

Finding 486018 (2023-001)

Significant Deficiency 2023

Charleston County Housing and Redevelopment Authority

SC

HUD Housing Programs Reporting Internal Control / Segregation of Duties

2023-001 ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer P...

2023-001 ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 318709

Finding 486017 (2023-004)

Significant Deficiency 2023

Charleston County Housing and Redevelopment Authority

SC

HUD Housing Programs Subrecipient Monitoring Eligibility

2023-004 ALN: 14.871 - ALN 14.850 – Public & Indian Housing – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive O...

2023-004 ALN: 14.871 - ALN 14.850 – Public & Indian Housing – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 318709

Finding 486003 (2023-004)

None 2023

Aurora Charter School

MN

Reporting § 200.512

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-004 Federal Reporting Deadline Finding Summary 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’s audited SEFA and federal reporting package to be submitted t...

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-004 Federal Reporting Deadline Finding Summary 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. The School’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Corrective Action Plan Actions Planned – The audit of the School’s SEFA for the year ended June 30, 2023, was not completed within the 9-month reporting period. The completion of the School’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed beyond the 9-month deadline pending sufficient audit evidence. School management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. Official Responsible – The School’s Executive Director, Matthew Cisewski. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The School agrees with this finding. Plan to Monitor – The School’s Executive Director, Matthew Cisewski, will monitor the year-end financial closing and reporting process to ensure all federal and state reporting requirements are complied with in the future.

View Audit 318707

Corrective Action Plans

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