Corrective Action Plans

Finding 480839 (2023-001)

Significant Deficiency 2023

IL

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

FINDING 2023-001 "Public Hous;ng Tenant Fffes - fllgibility- tnrerno/ Control Over Tenant Files Non-Compliance and Significant Deficiency" SHA RESPONSE The Springfield Housing Authority acknowledges the five (5) errors as delineated in the full 2023 FYE audit report. The identified errors constitut...

FINDING 2023-001 "Public Hous;ng Tenant Fffes - fllgibility- tnrerno/ Control Over Tenant Files Non-Compliance and Significant Deficiency" SHA RESPONSE The Springfield Housing Authority acknowledges the five (5) errors as delineated in the full 2023 FYE audit report. The identified errors constitute a 54% reduction in file errors from fY 2022. In 2023, the Springfield Housing Authority Public Housing program employed three (3} Asset Managers, three (3) Occupancy Specialists and one (1) Program Integrity Specialist. Due to continuing post COVID-19 turnover and lack of qualified workers in the local workforce, the SHA continued to experience a higher than usual turnover rate Ir, the positions that conduct rent calculattons duringthe majority of FY2023. Thepositions began to stabilize by the 4th quarter of 2023. The primary function of the Program Integrity Specialist position is to audit and quality control tenant files and rent calculations conducted by Occupancy Specialists. The Asset Managers are responsible for reviewing 3% of recertifications audited by the Program Integrity Specjalist position as an additional quality controlmeasure. Further, during the auditor's closeout meetingwith the SHA Management team, the auditors indicated that the SHA team conducted necessary file audits and identified deficiencies, however the corrections were not timely. This error rate was directly attributable to the continued high turnover rate of Occupancy Specialists during the 2023 fiscalyear. The SHA will take the following corrective actions to correct the errors and/or prevent the errors moving forward: • The Program Integrity Specialist will conduct reviews of 100% of annual and interim recertiflcations for publlc housing tenants by December 31, 2024. • The Program Integrity Specialist will ensure 100% audited file corrections are completed by the Occupancy Specialists, monthly. • The Asset Manager(s) will review 10% of the recertifications audited by the Program Integrity Specialist as an additional quality control measure by December 31, 2024. • The Asset Managers, Occupancy Specialists and Program Integrity Specialist will be provided with additional internal andexternal trainingopportunities In low rent public housingrentcalculations and program integrity by December 31, 2024. • The Asset Managers will re-review the files identified with erro)J.during the independent audit and resolve the errors in accordance with the SHA Admissions and Cbntl nued Occupancy Plan and HUD rules and regulations by September 30, 2024. Person Responsible: Melissa Huffstedtler, Deputy Director Anticipated Completion Date: December 31, 2024

View Audit 316970

Finding 480832 (2023-005)

Significant Deficiency 2023

Lewisburg Borough

PA

Internal Control / Segregation of Duties

Finding 2023-005 Grant Program/CFDA#: Community Development Block Grant Program, 14.228 Federal Agency/Pass-Through Entity: United States Department of Housing and Urban Development/Pennsylvania Department of Community and Economic Development Finding - Segregation of Duties: A limited number...

Finding 2023-005 Grant Program/CFDA#: Community Development Block Grant Program, 14.228 Federal Agency/Pass-Through Entity: United States Department of Housing and Urban Development/Pennsylvania Department of Community and Economic Development Finding - Segregation of Duties: A limited number of personnel are involved in accounting functions in which they are responsible for all related transactions (i.e. the same person recording transactions, preparing checks, recording cash disbursements, mailing checks and reconciling bank accounts, etc.). This lack of segregation of duties results in a weakness within the Borough’s internal control system. It was recommended by the auditors that a greater segregation of duties can be achieved by the implementation of additional procedures that utilize current and new personnel. However, in evaluating this need, the Borough must weigh the cost of employing additional personnel against the benefits to be derived there from. Borough Response: The Borough understands that it only has a limited number of employees within the business office to assign certain duties. Additionally, it understands the various employees’ capabilities restrict its options to achieve an optimal segregation of duties. Consequently, the Borough has determined that with its current checks and balances in place, it feels it has achieved its optimal segregation of duties. It does not expect to generate any future benefit by expending additional funding to achieve a greater segregation of duties.

View Audit 316967

Finding 480831 (2023-004)

Material Weakness 2023

Lewisburg Borough

PA

Reporting Internal Control / Segregation of Duties

Finding 2023-004 Grant Program/CFDA#: Community Development Block Grant Program, 14.228 Federal Agency/Pass-Through Entity: United States Department of Housing and Urban Development/Pennsylvania Department of Community and Economic Development Finding - General - Financial Statement Preparat...

Finding 2023-004 Grant Program/CFDA#: Community Development Block Grant Program, 14.228 Federal Agency/Pass-Through Entity: United States Department of Housing and Urban Development/Pennsylvania Department of Community and Economic Development Finding - General - Financial Statement Preparation: In connection with the audit of the Borough of Lewisburg’s financial statements, like most smaller local governmental entities, management has requested that its external auditors assist in the drafting of the schedule of expenditures of federal awards. Borough management has determined that it is more cost-beneficial to utilize the services of its auditors to assist in drafting the schedule of expenditures of federal awards, as opposed to hiring a professional accountant trained in such matters. While the Borough’s internal accounting personnel have the ability to interpret and understand its schedule of expenditures of federal awards, they do not have sufficient experience in preparing that schedule in accordance with generally accepted accounting principles. It was recommended by the auditors that management should prepare its schedule of expenditures of federal awards. However, in evaluating this need, the Borough must weigh the cost of employing additional personnel against the benefits to be derived therefrom. Borough Response: The Borough will consider training staff to achieve these duties, but it does not expect to hire additional personnel to perform these duties.

View Audit 316967

Finding 480779 (2023-001)

Significant Deficiency 2023

Puerto Rico Office Management and Budget

PR

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

GOBIERNO DE PUERTO RICO OFICINA DE GERENCIA Y PRESUPUESTO July 23, 2024 OFFICE OF MANAGEMENT AND BUDGET CORRECTIVE ACTION PLAN FOR PROGRAM SPECIFIC AUDIT FINDING FISCAL YEAR 2022-2023 Finding No. 2023-001: Program 21.027 Condition: Single Audit report for fiscal year 2022-2023 was ...

GOBIERNO DE PUERTO RICO OFICINA DE GERENCIA Y PRESUPUESTO July 23, 2024 OFFICE OF MANAGEMENT AND BUDGET CORRECTIVE ACTION PLAN FOR PROGRAM SPECIFIC AUDIT FINDING FISCAL YEAR 2022-2023 Finding No. 2023-001: Program 21.027 Condition: Single Audit report for fiscal year 2022-2023 was not submitted by March 31, 2024, as required by regulations. Recommendation: Keep track and communication of federal programs compliances with regulatory parties and among agency's responsible departments involve and establish a program deadline calendar. Views of Responsible Officials/Corrective Action Plan: 1. Engagement of CPA Firm: o Action: The Puerto Rico Office of Management and Budget has contracted a CPA firm, contract number 2024-00003 7 for the Single Audit 2023 that was signed on August 2, 2023. o Responsible Officer: Mrs. Nivis Gonzalez Rodriguez o Timeline: Immediate and ongoing 2. Early Initiation of the Audit Process: o Action: Initiate the audit process well in advance of the deadline to ensure sufficient time for completion and review. o Responsible Officer: Mrs. Nivis Gonzalez Rodriguez o Timeline: Audit process to begin six months prior to the submission deadline. 3. Improvement of Internal Controls: o Action: Develop and implement stronger internal controls over financial reporting to ensure timely production of financial statements. o Responsible Officer: Mrs. Nivis Gonzalez Rodriguez o Timeline: Within three months 4. Training and Communication: o Action: Conduct training sessions for all relevant personnel on compliance requirements and the importance of timely financial reporting. Calle Cruz #254 Esq. Tetu~n, San Juan, PR/ PO Box 9023228, San Juan, PR 00902-3228 o Responsible Officer: Mrs. Nivis Gonzalez Rodriguez o Timeline: Bi annually training sessions 5. Establishment of Deadline Calendar: o Action: Create and maintain a detailed program deadline calendar to ensure all involved departments are aware of key dates and responsibilities. o Responsible Officer: Mrs. Nivis Gonzalez Rodriguez o Timeline: Calendar to be established and communicated within one month Responsible Officials: ( Mrs. Nivis Gonzalez Rodrigu Estimated Completion Date: July 2024 for Single audit implementation, if apply.

View Audit 316956

Finding 480778 (2023-001)

Significant Deficiency 2023

National Foundation for Credit Counseling, Inc.

DC

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Reporting Recommendation: We recommend that the Foundation update its policies and procedures to ensure formal documented review and approval over financial and performance reports. Procedures must include documentation and proper sign offs from preparer and reviewer of the reports. Explanation of...

Reporting Recommendation: We recommend that the Foundation update its policies and procedures to ensure formal documented review and approval over financial and performance reports. Procedures must include documentation and proper sign offs from preparer and reviewer of the reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Procedures updated to reflect a formal sign off for all electronically submitted reports to prove proper reviews were completed. A sign off email will be included in the files going forward. Name of the contact person responsible for corrective action: Ellen Goury Planned completion date for corrective action plan: 6/30/2024

View Audit 316953

Finding 480774 (2023-012)

Material Weakness 2023

Hampton County School District

SC

District has written internal policies and provided training to district staff to ensure that internal controls are in place and adhered to. Proper training will continue annually to ensure internal controls are in place. Transaction review processes have been put in place to minimize misclassificat...

District has written internal policies and provided training to district staff to ensure that internal controls are in place and adhered to. Proper training will continue annually to ensure internal controls are in place. Transaction review processes have been put in place to minimize misclassifications.

View Audit 316952

Finding 480762 (2023-011)

Material Weakness 2023

Hampton County School District

SC

HUD Housing Programs

District has written internal policies and provided training to district staff to ensure that internal controls are in place and adhered to. Proper training will continue annually to ensure internal controls are in place. Transaction review processes have been put in place to minimize misclassificat...

District has written internal policies and provided training to district staff to ensure that internal controls are in place and adhered to. Proper training will continue annually to ensure internal controls are in place. Transaction review processes have been put in place to minimize misclassifications.

View Audit 316952

Finding 480750 (2023-010)

Material Weakness 2023

Hampton County School District

SC

District has written internal policies and provided training to district staff to ensure that internal controls are in place and adhered to. Proper training will continue annually to ensure internal controls are in place. Transaction review processes have been put in place to minimize misclassificat...

District has written internal policies and provided training to district staff to ensure that internal controls are in place and adhered to. Proper training will continue annually to ensure internal controls are in place. Transaction review processes have been put in place to minimize misclassifications.

View Audit 316952

Finding 480746 (2023-009)

Material Weakness 2023

Hampton County School District

SC

Cash Management

District has written internal policies and provided training to district staff to ensure that internal controls are in place and adhered to. Proper training will continue annually to ensure internal controls are in place. Transaction review processes have been put in place to minimize misclassificat...

District has written internal policies and provided training to district staff to ensure that internal controls are in place and adhered to. Proper training will continue annually to ensure internal controls are in place. Transaction review processes have been put in place to minimize misclassifications.

View Audit 316952

Finding 480745 (2023-001)

Significant Deficiency 2023

Dunn Housing Authority

NC

Eligibility HUD Housing Programs Reporting

Dunn Housing Authority Corrective Action Plan For the Year Ended December 31, 2023 Finding 2023-001 Name of Contact Person: Felicia Chester Executive Director Corrective Action: We will implement proper internal control procedures for the Public and Indian Housing program eligibility requirements. ...

Dunn Housing Authority Corrective Action Plan For the Year Ended December 31, 2023 Finding 2023-001 Name of Contact Person: Felicia Chester Executive Director Corrective Action: We will implement proper internal control procedures for the Public and Indian Housing program eligibility requirements. Management has established a checklist for applications and will establish checklists for move-ins and move-outs. Proposed Completion Date: Immediately

View Audit 316948

Finding 480737 (2023-004)

Significant Deficiency 2023

Western Line School District

MS

Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Accounts payable testing and internal controls. A. Name of contact person responsible for corrective action: Name: Glenda Ketchum Title: Business Manager B. Corrective action planned: The District will implement policies and procedures to establish an internal control system that will requ...

Accounts payable testing and internal controls. A. Name of contact person responsible for corrective action: Name: Glenda Ketchum Title: Business Manager B. Corrective action planned: The District will implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. That will also ensure proper safeguarding of assets and accurate accounting records. C. Anticipated completion date: Immediately

View Audit 316945

Finding 480735 (2023-002)

Significant Deficiency 2023

Childhelp Inc.

AZ

Allowable Costs / Cost Principles Reporting Significant Deficiency

Corrective Action Plan: Childhelp will implement the following actions by December 31, 2024. 1. Develop Comprehensive Review Procedures: Create detailed review checklists and procedures to be used by management for assessing the accuracy and completeness of grant reports. Ensure checklists address a...

Corrective Action Plan: Childhelp will implement the following actions by December 31, 2024. 1. Develop Comprehensive Review Procedures: Create detailed review checklists and procedures to be used by management for assessing the accuracy and completeness of grant reports. Ensure checklists address all key elements of Uniform Guidance compliance, including allowable costs, matching principles, and required disclosures. 2.Enhance Management Oversight: Implement regular management reviews of grant reports prior to submission 3. Strengthen Communication and Collaboration: Establish formal communication channels between finance and the program managers. Develop a collaborative approach to report preparation and review. Implement regular meetings to discuss reporting requirements and challenges. 4. Implement a Robust Monitoring System: Develop key performance indicators (KPIs) to measure the accuracy and timeliness of grant reporting. Establish a monitoring system to track and trend KPIs. 5. Provide Training and Development: Develop and implement training programs on Uniform Guidance requirements for all relevant personnel. Provide ongoing training to address changes in regulations or reporting requirements.

View Audit 316944

Finding 480734 (2023-001)

Significant Deficiency 2023

McKenzie School District

OR

Cash Management

Federal Program: Disaster Grants-Public Assistance (Presidentially Declared Disasters) (AL# 97.036) $750,000 ~no Condition: There was no evidence that a review of reimbursement requests was done by an independent individual who was not involved in the preparation process. Criteria: A second individu...

Federal Program: Disaster Grants-Public Assistance (Presidentially Declared Disasters) (AL# 97.036) $750,000 ~no Condition: There was no evidence that a review of reimbursement requests was done by an independent individual who was not involved in the preparation process. Criteria: A second individual not involved in the reimbursement request preparation process should review the request prior to it being submitted to the granting agency. Effect: Without a secondary review, the chances are increased that a reimbursement request could be submitted for the wrong amount or at the wrong time per the grant agreement. Cause: The District did not establish a process for implementing a secondary review. Recommendations: We recommend the District establish and document procedures to make sure a second individual independent of the reimbursement request preparation process reviews each request for accuracy and timing before the request is submitted, and provides a signature or initials and date of review on the documentation. Management's Response: The District has implemented an approval process subject to administrator approval for submission of reimbursement claims. The Grant Program Supervisor will prepare reimbursement claim documents and the Director of Finance will review and submit the reimbursement claims. A paper trail will be implemented; a copy of the email will be sufficient

View Audit 316942

Finding 480730 (2023-001)

Significant Deficiency 2023

Issaquah School District No. 411

WA

Questioned Costs School Nutrition Programs Allowable Costs / Cost Principles

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal allowable activities and allowable costs requirements. Name, address, and telephone of District contact person: Cindy Feng, Controller 5150 220th Avenue S.E. Issaqu...

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal allowable activities and allowable costs requirements. Name, address, and telephone of District contact person: Cindy Feng, Controller 5150 220th Avenue S.E. Issaquah, WA 98029 (425)837-7139 Corrective action the auditee plans to take in response to the finding: The District used SCA funds to pay a vendor for locally produced dairy products for our schools that complied with the funding requirements. Invoices from the vendor show the total amount for each delivery but did not include item level details. With each delivery, a packing slip was provided to the Food Services Department staff members to confirm the receipt of approved items and reconcile for invoice approval. Once invoices were reconciled and properly approved with a signature indicating review, the District used the official invoice statement for payment processing and the delivery packing slip was no longer retained. To assist with the audit, the District provided auditors with the dairy vendor contract, vendor invoice statements, and an attestation letter from vendor stating the items purchased Issaquah School District 5150 220ᵗʰ Ave SE, Issaquah, WA 98029 phone: (425) 837-7000 https://www.isd411.org Page 64 Office of the Washington State Auditor sao.wa.gov conformed to the SCA item list. Unfortunately, these documents were deemed insufficient to allow SAO re-performing our internal controls to test its effectiveness. After SAO communicated the necessity for delivery packing slips in their testing, the District enhanced our current practice and began retaining all packing slips to support SAO’s internal control effectiveness review. We welcome any feedback to further strengthen our overall financial management practices moving forward. Anticipated date to complete the corrective action: June 2024

View Audit 316941 Questioned Costs: $1

Finding 480718 (2023-004)

Significant Deficiency 2023

Three Links Apartments

MN

Special Tests & Provisions Procurement, Suspension & Debarment HUD Housing Programs

Special Tests and Provisions Noncompliance and Significant Deficiency in Internal Control over Compliance US Department of Housing and Urban Development CFA #14.155 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects Finding Summary: No documentat...

Special Tests and Provisions Noncompliance and Significant Deficiency in Internal Control over Compliance US Department of Housing and Urban Development CFA #14.155 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects Finding Summary: No documentation was maintained for two cash disbursements. Responsible Individuals: Mari Chambers, CFO Corrective Action Plan: All invoices are now maintained electronically which will eliminate the possibility of misplacing paper invoices. Anticipated Completion Date: Resolved

View Audit 316935

Finding 480717 (2023-003)

Significant Deficiency 2023

Three Links Apartments

MN

Special Tests & Provisions Procurement, Suspension & Debarment Cash Management

Special Tests and Provisions Significant Deficiency in Internal Control over Compliance US Department of Housing and Urban Development CFA #14.155 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects Finding Summary: The Project did not have proper...

Special Tests and Provisions Significant Deficiency in Internal Control over Compliance US Department of Housing and Urban Development CFA #14.155 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects Finding Summary: The Project did not have proper documentation of reviews over cash disbursements and bank reconciliations. Responsible Individuals: Mari Chambers, CFO Corrective Action Plan: Management agrees with the finding and has implemented procedures to properly document the approvals of cash disbursements and bank reconciliations. Anticipated Completion Date: Resolved

View Audit 316935

Finding 480716 (2023-002)

None 2023

Center for Prevention Services

NC

Audit of June 30, 2024 will be completed in the fall of 2024 to ensure timely completion.

View Audit 316934

Finding 480715 (2023-003)

None 2023

The Josselyn Center, Nfp

IL

Allowable Costs / Cost Principles § 200.430

Auditor's Recommendation: We recommend that the accounting department reconciles the general ledger for receivables to their billing system in totals on a timely basis. Action Taken: A new process to record revenue and receivables was implemented during April 2023, which records earned services at a...

Auditor's Recommendation: We recommend that the accounting department reconciles the general ledger for receivables to their billing system in totals on a timely basis. Action Taken: A new process to record revenue and receivables was implemented during April 2023, which records earned services at a more accurate rate and provides more timely supporting documentation for those balances. Management believes this new process has aUeviated the problem of receivables and supporting documentation.

View Audit 316931

Finding 480703 (2023-003)

Material Weakness 2023

Catholic Charities of the Rio Grande Valley

TX

Reporting § 200.512

Finding 2023-003 (Repeat finding, prior year finding 2022-004) The organization did not issue its single audit reporting package until August 2024. Management's view: Management acknowledges its responsibility for meeting critical reporting deadlines and agrees with recommendations for improving it...

Finding 2023-003 (Repeat finding, prior year finding 2022-004) The organization did not issue its single audit reporting package until August 2024. Management's view: Management acknowledges its responsibility for meeting critical reporting deadlines and agrees with recommendations for improving its compliance with reporting deadlines. In reviewing the obstacles that led to not complying with such deadlines multiple protocols have been implemented to prevent such a delya. Proposed Correction Action: to address matters proactively, Management has implemented the following protocols to ensure reporting deadlines are properly adhered to: Management has hired consultants specialized in the non-profit sector to provide oversight and ensure the organization complies with all reporting requirements on a timely basis.Management will continue to strehgthen and formalize its monthly closing process so that end-of-year reporting is less burdensome. Accounting staff with experience in record retention and electronic filing have been retained and all participate in ongoing cross-training so that each is capable of covering the various duties carried out within the accounting department. Accounting Staff have begun utilizing a scan=and-attach feature of the accounting software package. Saving electronic copes of documents will make the record retention process more efficient. Physical filing of documentation will continue to serve as a backup system. Attaching each scanned document to a specific transaction within the accounting software system should make the documentation more accessible. Anticipated Correction Date: The measures have been initiated and are expected to be completed by November 1, 2024. Management anticipates the fiscal year 2024 audit will be completed ahead of the required deadline.

View Audit 316930

Finding 480698 (2023-002)

Material Weakness 2023

Wayne State University Research and Technology Park in the City of Detroit

MI

Subrecipient Monitoring Material Weakness

Finding Number: 2023-002 Condition: The Organization did not have controls in place to ensure required FFATA reports were submitted in the period of time required. Planned Corrective Action: The subrecipient organizations and the amounts of each sub-award were included in the grant application. The ...

Finding Number: 2023-002 Condition: The Organization did not have controls in place to ensure required FFATA reports were submitted in the period of time required. Planned Corrective Action: The subrecipient organizations and the amounts of each sub-award were included in the grant application. The subrecipients were listed in the Organization’s Prime award Specific Terms and Conditions. The organization has implemented an FFATA policy handbook to ensure awareness of the filing timing requirements. This handbook has been included in the Organization’s Grant Award checklist for all federal grant awards. Contact person responsible for corrective action: Diana Goode, Chief Financial Officer, and Norma Jean Zaleski, Director of Grant and Fiscal Compliance Anticipated Completion Date: 12/31/2024

View Audit 316927

Finding 480695 (2023-001)

Significant Deficiency 2023

Southwest Mississippi Regional Medical Center

MS

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303 § 200.430

Finding 2023-001 – Allowable Activities and Costs of Provider Relief Fund Significant Deficiency in Internal Control over Compliance Program: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Federal Grantor: U.S. D...

Finding 2023-001 – Allowable Activities and Costs of Provider Relief Fund Significant Deficiency in Internal Control over Compliance Program: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Federal Grantor: U.S. Department of Health and Human Services Pass-Through Entity: None Criteria: Per 2 CFR 200.430(i), personnel costs charged to federal grants are required to be supported by documentation including time records. Per 2 CFR 200.303, a non-federal entity must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal award. Condition: Our audit procedures over the calculation of COVID patient days used to allocate the payroll cost to the PRF/ARP federal program disclosed the amounts were not properly calculated. Cause: The Medical Center has controls in place to review the calculation; however, the control did not operate to identify an error in the calculation of COVID patient days. Effect: The error in the calculation resulted in underreporting payroll costs allowed to be charged to PRF/ARP in the amount of $566,272. Questioned Costs: None Perspective: The error in the calculation resulted in underreporting payroll costs allowed to be charged to PRF/ARP in the amount of $566,272. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Medical Center implement additional internal controls over compliance in order to properly identify any errors in calculation. Management’s Action Plan: The Medical Center will implement additional internal controls over compliance. Such controls will include verification of all calculations used by two parties, the Director of Finance and CFO as well as signoff on calculations. Name of Person Responsible for the Plan: Mallory Ginn, CFO Anticipated Completion Date of the Plan: 7/31/2024

View Audit 316922

Finding 480682 (2023-002)

Significant Deficiency 2023

Roselle Public Schools

NJ

Reporting

All grant expenditure reports submitted will be reconciled with the District's reporting system to ensure accuracy of submission. The District will seek advise on how to restore the expended carryover amount.

View Audit 316900

Finding 480681 (2023-001)

Material Weakness 2023

Greensburg Salem School District

PA

Procurement, Suspension & Debarment § 200.318

The district immediately reviewed and made changes to its procurement procedures. The changes were immediately reviewed with the district Administrators who are responsible for procurement. The district made sure that it’s Local Policy #610 Purchases Subject to Bid/Quotation was revised to the mos...

The district immediately reviewed and made changes to its procurement procedures. The changes were immediately reviewed with the district Administrators who are responsible for procurement. The district made sure that it’s Local Policy #610 Purchases Subject to Bid/Quotation was revised to the most current numbers and will following it’s Local Policy when purchasing. The district will also follow the Uniform Guidance on procurement. For all future projects, the district has partnered with an Architectural Firm who will prepare bid documents for the district. The district will advertise for seal bids for all projects that exceed the bid limits and award the bid to the lowest responsible bidder. In response to the specific project in question, the district will be reclassifying the Trinity Project from a Federal purchase and will not submit it as an expenditure through the Federal ESSER funding.

View Audit 316897

Finding 480680 (2023-001)

Significant Deficiency 2023

Preservation of Affordable Housing, INC

MA

Cash Management Program Income § 200.305

In 2024, all required interest refunds were remitted. Additionally, management established a policy to remit annual calculated interest refunds by March 31st of the subsequent year.

View Audit 316892

Finding 480673 (2023-001)

None 2023

Riordan School Addition Housing Development Fund Company, Inc.

NY

Subrecipient Monitoring Reporting § 200.512

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Bessie Riordan Addition Apartments agrees...

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Bessie Riordan Addition Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

View Audit 316881

Corrective Action Plans

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