Corrective Action Plans

Finding 480305 (2023-002)

Significant Deficiency 2023

City of Miami

OK

Reporting Internal Control / Segregation of Duties

Reporting Requirements ...

Reporting Requirements Condition: The City’s internal controls over required reporting requirements were not timely monitored and tracked. In conjunction with our FY2023 audit, please see the City’s corrective action plan below: Management Response: With the turnover in staff and management in the department, the new Finance Director submitted for login credentials to SLFRF@treasury.gov in order to complete required reporting. The email for login credentials was sent on April 28, 2023. Once login credentials were received, the final report was submitted on November 6, 2023. To date, no penalties have been reported by the Treasury. Additionally, we are working to centrally track grants and loans moving forward and communicating this with department heads and the interim city manager. Expected completion date: 4.30.24 We completed this reporting requirement on time for this FY 23-24. Party Responsible: Jennifer Watts, Finance Director Contact Information: jwatts@miamiokla.net

View Audit 316516

Finding 480298 (2023-002)

Significant Deficiency 2023

Christ Community Health Services, Inc.

TN

Reporting

Audit Finding Reference Number 2023-002 Criteria or Specific Requirement – Reporting – 45 CFR 75.342 Condition – The Organization is required to prepare and submit an annual Uniform Data System (UDS) for each calendar year and an annual Federal Financial Report (FFR) for each grant year. These re...

Audit Finding Reference Number 2023-002 Criteria or Specific Requirement – Reporting – 45 CFR 75.342 Condition – The Organization is required to prepare and submit an annual Uniform Data System (UDS) for each calendar year and an annual Federal Financial Report (FFR) for each grant year. These reports are to be prepared using accurate financial information. Questioned cost – None. Context – One report for each report type listed above was selected for testing with specific data from each report selected for testing. The sampling methodology used is not and is not intended to be statistically valid. Of the nineteen inputs tested, one exceptions were noted related to the annual UDS report. Effect – Potential errors were made on the annual UDS report. Cause – The Organization was unable to provide supporting documentation that agreed to the line items tested on the report. Identification as a repeat finding, if applicable – Not a repeat finding. Recommendation – The Organization should review its policy over federal reporting and ensure proper staff education on the policy is established to ensure reports are prepared using accurate information and that supporting documentation for federal grant reports is maintained. In addition, the Organization should review the policy on an annual basis to ensure it is consistent with Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions – Management will ensure the Grants Management Policy within the Finance Department will be adhered to when doing all external reporting. To ensure this is followed the additional protocol will be put into place: -All reporting involving federal reporting will be reviewed and approved by the CFO with supporting documentation to ensure accuracy of the report. -Staff preparing reports that contain federal grant data will participate in training to ensure reports are prepared accurately and in accordance with Uniform Guidance. The interim CFO, Jessica Hughes, is responsible for this corrective action plan. Implementaiton of the items are expected to be completed by December 31, 2024 before the next reporting cycle of the annual UDS report.

View Audit 316511

Finding 480293 (2023-004)

None 2023

National Council for History Education, Inc.

OH

Cash Management Matching / Level of Effort / Earmarking § 200.305

NCHE will implement a process for review of the reimbursement request before it is submitted to verify that the expenses included in the request have been paid for before the request is submitted. Anticipated completion date is July 1, 2024.

View Audit 316504

Finding 480292 (2023-003)

None 2023

National Council for History Education, Inc.

OH

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.403

NCHE implemented a new policy in January 2024 regarding missing receipts. In October 2023, a new policy was instituted requiring receipt of vendor invoice before payment approval by the Accountant and Executive Director. All copies of approvals, receipts, and invoices, are now attached to each expen...

NCHE implemented a new policy in January 2024 regarding missing receipts. In October 2023, a new policy was instituted requiring receipt of vendor invoice before payment approval by the Accountant and Executive Director. All copies of approvals, receipts, and invoices, are now attached to each expense transaction in QuickBooks Online.

View Audit 316504

Finding 480285 (2023-001)

Significant Deficiency 2023

Cambridge Manor Tenant Council

IL

Questioned Costs Internal Control / Segregation of Duties Eligibility

Finding No. 2023-01: Tenant income is to be reconciled to reports run by the Enterprise Income Verification system (EIV) Recommendation: Management should use the EIV system properly to verify tenant employment and income during recertifications and calculate subsidy payments correctly. Action Taken...

Finding No. 2023-01: Tenant income is to be reconciled to reports run by the Enterprise Income Verification system (EIV) Recommendation: Management should use the EIV system properly to verify tenant employment and income during recertifications and calculate subsidy payments correctly. Action Taken or Planned: Management is conducting proper reconciliation between EIV system and tenant declared income at recertification. Responsible Person: James Watt, Senior Vice President, Management Company Completion Date: January 1, 2024

View Audit 316498 Questioned Costs: $1

Finding 480284 (2023-003)

Material Weakness 2023

Sherburne County

MN

Material Weakness Reporting Internal Control / Segregation of Duties

Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: • Material Weakn...

Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: • Material Weakness in Internal Control over Compliance Recommendation: We recommend that County management reviews the controls around payroll journal entries that are reclassifying payroll to federal grants to ensure the payroll that is being reclassified is supported and accurate and that such review continues to be formally documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement the recommendation immediately. Name of the contact person responsible for corrective action plan: Loraine Rupp, Sherburne County Auditor-Treasurer Planned completion date for corrective action plan: Already corrected

View Audit 316496

Finding 480283 (2023-002)

Significant Deficiency 2023

Sherburne County

MN

Questioned Costs Procurement, Suspension & Debarment

Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: • Significant De...

Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Recommendation: We recommend that County management ensure all departments are made aware of and trained to properly follow and document the County’s procurement procedures and controls, as they apply to federally funded contracts, to ensure the County retained documentation of price or rate quotations obtained for all procurements entered into using the small purchase procurement method. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement the recommendation immediately. Name of the contact person responsible for corrective action plan: Loraine Rupp, Sherburne County Auditor-Treasurer Planned completion date for corrective action plan: Already corrected

View Audit 316496 Questioned Costs: $1

Finding 480265 (2023-001)

Material Weakness 2023

Hancock County, Illinois

IL

Subrecipient Monitoring Internal Control / Segregation of Duties

Corrective Action Plan: The County Board will continue to review all claims provided to them. Anticipated Completion Date: The County is not in a financial position to hire additional employees. The increased monitoring has already begun. Responsible Parties: Mark Menn, County Board Chairman. 500 M...

Corrective Action Plan: The County Board will continue to review all claims provided to them. Anticipated Completion Date: The County is not in a financial position to hire additional employees. The increased monitoring has already begun. Responsible Parties: Mark Menn, County Board Chairman. 500 Main Street, P.O. Box 248 Carthage, Illinois 62321. (217) 357-3986; Kris Pilkington, County Treasurer. 500 Main Street, P.O. Box 248 Carthage, Illinois 62321. (217) 357-3986; Holly Wilde-Tillman, County Clerk. 500 Main Street, P.O. Box 248 Carthage, Illinois 62321. (217) 357-3911

View Audit 316494

Finding 480262 (2023-003)

Material Weakness 2023

Human Relations Area Files, Inc.

CT

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Management intends to be more meticulous when inputting expenses into the reporting system as well as submissions to granting agencies. Additionally, management intends to maintain supporting documentation for all grant expenses going forward.

View Audit 316492 Questioned Costs: $1

Finding 480259 (2023-002)

Material Weakness 2023

Human Relations Area Files, Inc.

CT

Reporting Internal Control / Segregation of Duties

A large part of the delay was that we had a major transition in personnel at the end of the fiscal year in question and the office manager/bookkeeper who left did not adequately train the new person, Amanda Westcott. At the same time, the previous accounting system was overly complicated with too ma...

A large part of the delay was that we had a major transition in personnel at the end of the fiscal year in question and the office manager/bookkeeper who left did not adequately train the new person, Amanda Westcott. At the same time, the previous accounting system was overly complicated with too many categories, making the transition more difficult. Accordingly, we implemented a new accounting system, which went live in July 2023 for the FY2024 audit. We anticipate this will assist with timeliness and transparency of documents as the current office manager becomes increasingly familiar with the new system. We will move to implement monthly reconciliations as soon as the 2023 audit is finalized. We plan to have HRAF's Treasurer and an accountant review these and if needed we will take additional corrective action.

View Audit 316492

Finding 480256 (2023-001)

Significant Deficiency 2023

Kemper County School District

MS

Procurement, Suspension & Debarment School Nutrition Programs Internal Control / Segregation of Duties

A. Name of contact person responsible for corrective action: Dr. Matilda Miller, Business Manager B. Corrective action planned: The District will implement controls and procedures to ensure that all expenditures are reasonable and necessary for proper and efficient performance and administration of...

A. Name of contact person responsible for corrective action: Dr. Matilda Miller, Business Manager B. Corrective action planned: The District will implement controls and procedures to ensure that all expenditures are reasonable and necessary for proper and efficient performance and administration of the Child Nutrition Cluster. C. Anticipated completion date: Immediately

View Audit 316491

Finding 480255 (2023-003)

Material Weakness 2023

Lee's Summit Housing Authority

MO

Reporting Internal Control / Segregation of Duties

Due to shredding and poor record keeping by the agency's former Administration, records for the period of October 2022- September 2023 some records could not be provided as none of the previous staff that worked during that tenue was still employed with LSHA. LSHA has established internal processes ...

Due to shredding and poor record keeping by the agency's former Administration, records for the period of October 2022- September 2023 some records could not be provided as none of the previous staff that worked during that tenue was still employed with LSHA. LSHA has established internal processes that include electronic filing of invoices, bank statements, and payroll registers. LSHA is also analyzing internal processes with the Fee Accountant to ensure budget compliance. LSHA is moving in the direction of changing its' Fee Accountant by July 1, 2024, as it appears that there is a failure in that department as well when it comes to LSHA's electronic and financial controls. The current Executive Director and staff continue to work diligently in retrieving and recreating records and documents, while also ensuring that current documents are reconciled and uploaded properly.

View Audit 316488

Finding 480254 (2023-002)

Material Weakness 2023

Lee's Summit Housing Authority

MO

Allowable Costs / Cost Principles

Due to shredding and removing of documents by former staff, LSHA staff could not readily provide copies of the active pension plans. LSHA has held several meetings with pension providers, Empower and HART to recreate documents and be provided with copies of emails and documents. LSHA's new IT compan...

Due to shredding and removing of documents by former staff, LSHA staff could not readily provide copies of the active pension plans. LSHA has held several meetings with pension providers, Empower and HART to recreate documents and be provided with copies of emails and documents. LSHA's new IT company has also been able to retrieve deleted documents off the server to assist the new Executive Director. The previous Interim Deputy Executive Director initiated the process to switch providers. The legitimacy of the transition is being thoroughly reviewed. It appears that the new Pension providers HART that was originally initiated by the previous Deputy Director, Tammy Dryer, was never followed up on and employee paperwork turned in. The current Pension provider Empower is still currently the agency's (LSHA) pension provider, as Tammy initiated and email to end but never completed the paperwork to end the contract. In addition, pensions for past employees were still being paid into the plan. As of June 6th, 2024, the current Executive Director has completed all necessary paperwork to correct the employee roster. The current Executive Director authorized for the Former Executive Director Erik Berg's pension payment/transfer to be released on May 31, 2024. The current Executive Director, Lisa Dickerson met with HART on June 5, 2024, and the agency will be moving the pension plan from Empower to HART effective July 1, 2024, as per the previous Board Resolution in September 2023. There was and will not be any gap in the pension plan for the agency.

View Audit 316488

Finding 480253 (2023-001)

Material Weakness 2023

Lee's Summit Housing Authority

MO

Internal Control / Segregation of Duties

Under the direction of the newly hired Executive Director, LSHA has established internal controls, however, the issues with Lindsey/MRI Fee Accountants are still plaguing the agency. New full-time employees have been hired, and an updated organizational structure has been established to include the ...

Under the direction of the newly hired Executive Director, LSHA has established internal controls, however, the issues with Lindsey/MRI Fee Accountants are still plaguing the agency. New full-time employees have been hired, and an updated organizational structure has been established to include the necessary internal controls.

View Audit 316488

Finding 480252 (2023-001)

Material Weakness 2023

Westhaven of Englewood, Ltd.

IL

Questioned Costs HUD Housing Programs Reporting

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: Section 8 Housing Assistance Payments, CFDA 14.195 Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Corrective Actions Taken: Management has acknowledged the findin...

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: Section 8 Housing Assistance Payments, CFDA 14.195 Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Corrective Actions Taken: Management has acknowledged the finding and promised to transfer the amount due to the residual receipts account as soon as possible. Contact: Greg Miller, Management Agent Anticipated Completion Date: November 30, 2023

View Audit 316486 Questioned Costs: $1

Finding 480251 (2023-001)

Material Weakness 2023

Paradise Haven Homes, Ltd. 071-Eh537

IL

Questioned Costs HUD Housing Programs Reporting

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: Section 8 Housing Assistance Payments, CFDA 14.195 Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Corrective Actions Taken: Management has acknowledged the findin...

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: Section 8 Housing Assistance Payments, CFDA 14.195 Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Corrective Actions Taken: Management has acknowledged the finding and promised to transfer the amount due to the residual receipts account as soon as possible. Contact: Greg Miller, Management Agent Anticipated Completion Date: December 31, 2023

View Audit 316485 Questioned Costs: $1

Finding 480250 (2023-004)

Significant Deficiency 2023

County of Columbus

NC

HUD Housing Programs Reporting Significant Deficiency

2023-004 Significant Deficiency over Reporting Information on the Federal Program: Low Income Housing Assistance Program (Section 8), Assistance Listing Number 14.871, U.S. Department of Housing and Urban Development. Criteria: Public Housing Agencies (PHAs) are required to report submit timely a ...

2023-004 Significant Deficiency over Reporting Information on the Federal Program: Low Income Housing Assistance Program (Section 8), Assistance Listing Number 14.871, U.S. Department of Housing and Urban Development. Criteria: Public Housing Agencies (PHAs) are required to report submit timely a Financial Assessment Sub-system (FASS-PH): GAAP-based unaudited and audited financial information electronically to HUD. Name of Contact Person: Heather Woody, Deputy Finance Director Corrective Action Plan: The County will establish and maintain proper internal controls to ensure financial statements are presented in accordance with GAAP, on a timely basis. The County will then be able to complete timely reporting of the FASS-PH. Proposed Completion Date: July 1, 2024

View Audit 316481

Finding 480248 (2023-003)

Significant Deficiency 2023

African Development Center

MN

Reporting Subrecipient Monitoring Significant Deficiency § 200.329

Microloan Program – Assistance Listing No. 59.046 Recommendation: We recommend management develop procedures to ensure the required reporting is completed within the timeline allowed by the granting agency. Explanation of disagreement with audit finding: There is no disagreement with the audit find...

Microloan Program – Assistance Listing No. 59.046 Recommendation: We recommend management develop procedures to ensure the required reporting is completed within the timeline allowed by the granting agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ADC will hire a new loan officer who will also be an SBA Microloan Program Manager then develop and implement procedures to ensure the required reporting is completed within the timeline allowed by the granting agency. Name(s) of the contact person(s) responsible for corrective action: Felicia Ravelomanatsoa (CFO) Planned completion date for corrective action plan: December 31, 2024

View Audit 316477

Finding 480243 (2023-002)

Material Weakness 2023

Brother Bill's Helping Hand

TX

Allowable Costs / Cost Principles Material Weakness Reporting

Explanation: The audit conducted by SFC of Brother Bill’s Helping Hand identified noncompliance with Section 200 of the Code of Federal Regulations, which mandates recipients to establish robust internal controls ensuring adherence to cost principles for all grantrelated transactions. Among the samp...

Explanation: The audit conducted by SFC of Brother Bill’s Helping Hand identified noncompliance with Section 200 of the Code of Federal Regulations, which mandates recipients to establish robust internal controls ensuring adherence to cost principles for all grantrelated transactions. Among the sampled invoices for allowable costs under federal grants, 6 out of 24 lacked documented approval from management. Furthermore, the organization lacked a standardized procedure for documenting management approval of credit card transactions prior to payment. Analysis: Brother Bill’s Helping Hand acknowledges the non-compliance with Section 200 as identified by SFC. However, we maintain that the assertion implying absence of controls or standardized procedures for credit card expenditures is inaccurate. Each reimbursement submission to Dallas County undergoes meticulous scrutiny and personal vetting by CEO Wes Keyes. Mr. Keyes reviews every receipt before reimbursement and, if necessary, consults with the respective staff members regarding any discrepancies. Each reimbursement bears Mr. Keyes’ signature of approval. Nonetheless, SFC has recommended that CEO Keyes review and approve the credit card statement prior to payment, a practice not previously adhered to by BBHH. Actions Taken: Effective June 17, 2024, Mr. Keyes will review and sign each credit card statement prior to payment. These signed statements will be securely stored for potential future documentation needs. Responsibility: CEO Wes Keyes and Operations Manager Sarah Cienfuegos are responsible for implementing the change requiring CEO approval on credit card transactions prior to payment. Timeline: The corrective action has been implemented as of June 17, 2024. Monitoring: No ongoing monitoring is deemed necessary as the corrective measures have already been executed.

View Audit 316476

Finding 480242 (2023-001)

Material Weakness 2023

Brother Bill's Helping Hand

TX

Procurement, Suspension & Debarment

Explanation: SFC's audit of Brother Bill’s Helping Hand highlighted non-compliance with Section 200.320 of the Code of Federal Regulations, which mandates non-federal entities to obtain multiple price quotes from qualified sources for acquisitions exceeding the micro-purchase threshold but not the s...

Explanation: SFC's audit of Brother Bill’s Helping Hand highlighted non-compliance with Section 200.320 of the Code of Federal Regulations, which mandates non-federal entities to obtain multiple price quotes from qualified sources for acquisitions exceeding the micro-purchase threshold but not the simplified acquisition threshold. Analysis: While acknowledging SFC’s regulatory interpretation, BBHH management maintains that the federal grant was intended to sustain ongoing programs, negating the necessity to competitively procure counseling services or other third-party vendors. Actions Taken: BBHH, though initially unaware of the bidding requirement and not prompted by Dallas County, which endorsed the ongoing program approach, commits to implementing competitive bidding practices for future federal grants of similar magnitude. This proactive step ensures compliance with federal guidelines and enhances transparency in vendor selection. Responsibility: Wes Keyes, CEO of Brother Bill’s Helping Hand, assumes accountability for overseeing and implementing the revised procurement procedures. Timeline: Immediate adjustments will be made to institute competitive bidding processes for forthcoming grants of comparable scale, ensuring adherence to regulatory frameworks. Monitoring: BBHH anticipates that the revised bidding protocols will sufficiently address compliance concerns, obviating the need for additional monitoring measures. This plan ensures that Brother Bill’s Helping Hand aligns with federal requirements while upholding its commitment to effective grant management and program continuity.

View Audit 316476

Finding 480241 (2023-002)

Significant Deficiency 2023

Ag Land Trust

CA

Condition:

View Audit 316472

Finding 480241 (2023-002)

Significant Deficiency 2023

Ag Land Trust

CA

The Organization does not have written policies for advance payment/reimbursements, allowable costs, etc., as required by 2 CFR 200, Subparts D and E.

View Audit 316472

Finding 480241 (2023-002)

Significant Deficiency 2023

Ag Land Trust

CA

Cause:

View Audit 316472

Finding 480241 (2023-002)

Significant Deficiency 2023

Ag Land Trust

CA

There were insufficient staff resources available to document the appropriate policies and procedures.

View Audit 316472

Finding 480241 (2023-002)

Significant Deficiency 2023

Ag Land Trust

CA

Organization’s Response

View Audit 316472

Corrective Action Plans

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