Corrective Action Plans

Finding 479485 (2023-002)

Significant Deficiency 2023

CT

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-002 - Reporting (COVID-19 American Rescue Plan Act Local Fiscal Recovery) Significant Deficiency – Internal Control over Compliance Other Matters (Noncompliance) Description of Finding - Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data. ...

Finding 2023-002 - Reporting (COVID-19 American Rescue Plan Act Local Fiscal Recovery) Significant Deficiency – Internal Control over Compliance Other Matters (Noncompliance) Description of Finding - Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data. Statement of Concurrence or NonConcurrence - Management agrees with the finding. Corrective Action - The City has implemented additional processes and controls related to the review of treasury reporting. However, these were not in place for all of the current year. Name of Contact Person - John Monks, Comptroller Projected Completion Date - June 30, 2024

View Audit 316014

Finding 479484 (2023-001)

Significant Deficiency 2023

Southern Tier Network, Inc.

NY

Corrective Action Plan July 25, 2024 Federal Audit Clearinghouse Southern Tier Network respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 C...

Corrective Action Plan July 25, 2024 Federal Audit Clearinghouse Southern Tier Network respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 Corning, NY 14830 Audit period: January 1, 2023 – December 31, 2023 The findings from the December 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT NONE FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAM AUDIT 2023-001 – Investments for Public Works and Economic Development Facilities - Assistance Listing No. 11.300; Grant Period - For the year ended December 31, 2023 Condition: The Organization did not obtain certified payrolls from certain contractors for expenses that were claimed under the federal program. Criteria: The Organization is required to notify contractors and subcontractors of the requirements to comply with the federal wage rate requirements and obtain copies of certified payrolls when labor is involved. Cause: The Organization did not have the necessary procedures in place to request the required certified payrolls for 3 of 6 invoices selected for testing. Effect: The Organization was unable to provide certified payrolls for 3 of 6 invoices where the wage rate requirements were applicable. Recommendation: The Organization's should enact procedures to request certified payrolls from all contractors when applicable in order to comply with the federal wage rate requirements. Views of Responsible Officials and Planned Corrective Actions: The STN management team is reviewing all financial, audit, and program regulations regarding the Davis Bacon Act (federal) and prevailing wage (state) requirements to ensure STN is compliant. Contact Person Responsible for Corrective Action: Jeffrey Gasper, CEO. Anticipated Completion Date: On-going. If the Federal Audit Clearinghouse has questions regarding this plan, please call me at 607-454-7429. Sincerely yours, Jeffrey Gasper Southern Tier Network CEO

View Audit 316013

Finding 479479 (2023-003)

Significant Deficiency 2023

City of Dillon

SC

Procurement, Suspension & Debarment Equipment & Real Property Management

The Finance Director will make sure that all receivable are booked in the same year as the related expenses occur. The June 30, 2022 audit will be amended to reflect the required Single Audit.

View Audit 316003

Finding 479474 (2023-002)

Significant Deficiency 2023

City of Dillon

SC

Internal Control / Segregation of Duties

The Mayor and Council review monthly financial statements and budget reports to review and question the City Manager and Finance Director accordingly. The City Manager also performs supervisory checks on many areas. Due to the size of the City, the lack of segregation of duties will always exist, ...

The Mayor and Council review monthly financial statements and budget reports to review and question the City Manager and Finance Director accordingly. The City Manager also performs supervisory checks on many areas. Due to the size of the City, the lack of segregation of duties will always exist, but the City has instituted these safeguards to better monitor the City's financial reporting.

View Audit 316003

Finding 479469 (2023-001)

Significant Deficiency 2023

City of Dillon

SC

The City will accept this condition and concentrate on the review and approval process.

View Audit 316003

Finding 479460 (2023-001)

Material Weakness 2023

Feeding Illinois

IL

Cash Management Internal Control / Segregation of Duties

All future federal grant programs that require substantial lines of information and calculations to be submitted for reimbursement of allowable costs will be reviewed by at least two qualified persons before submission to the administering agency (e.g. IDHS)..

View Audit 315994

Finding 479459 (2023-005)

None 2023

Frazer School District

MT

FINDING 2023-005: Audit Report Deadline (Repeated 2022-009) Response: The County will complete their annual audits in compliance with MT Administrative Rules 1.4.411 and federal rules described in the Uniform Guidance/A-133.

View Audit 315988

Finding 479458 (2023-004)

Material Weakness 2023

Frazer School District

MT

Internal Control / Segregation of Duties § 200.303

FINDING 2023-004: Impact Aid Application Controls Response: The District will review its internal control systems over its Impact Aid application and ensure that the document management systems are adequate to ensure appropriate filing of supporting documentation to the applications maintained.

View Audit 315988

Finding 479457 (2023-001)

Significant Deficiency 2023

Spectrum Health & Human Services

NY

Subrecipient Monitoring Procurement, Suspension & Debarment Reporting

Spectrum Health and Human Services received federal funding in 2023 as a prime recipient of a grant under CFDA #93.243. The grant is subject to the Federal Funding Accountability and Transparency Act (FFATA). Under FFATA, prime recipients are required to report certain information related to subawar...

Spectrum Health and Human Services received federal funding in 2023 as a prime recipient of a grant under CFDA #93.243. The grant is subject to the Federal Funding Accountability and Transparency Act (FFATA). Under FFATA, prime recipients are required to report certain information related to subawards to the federal government using the FFATA Subaward Reporting System (FSRS). Because we did not have a procedure in place to identify federal grants that are subject to FFATA, we did not perform the required reporting under FSRS. To ensure compliance with this requirement, Spectrum Health and Human Services has identified an individual, our Contracts/Grants Manager, who will be responsible for ensuring this reporting is done going forward. Our Contracts/Grants Manager will review all grants for FFATA reporting requirements upon receipt of a federal award and track all deadlines for any reporting required. Additionally, the Contracts/Grants Manager has already reviewed our existing federal awards for any FFATA reporting requirements, and has updated the FSRS system for the required reporting of our subaward under CFDA #93.243.

View Audit 315986

Finding 479455 (2023-001)

Significant Deficiency 2023

Juneau County Housing Authority

WI

Internal Control / Segregation of Duties Reporting

Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...

Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing

View Audit 315985

Finding 479454 (2023-001)

Significant Deficiency 2023

Tacoma-Pierce County Chamber of Commerce

WA

Procurement, Suspension & Debarment

Corrective Action Plan for Annual Audit 2023 Finding One: 2023-001 Procurement, Suspension and Debarment Auditor’s Recommendations: Tacoma-Pierce County Chamber of Commerce should include a provision in all contracts transacted in conjunction with using funds originating from a federal award grant,...

Corrective Action Plan for Annual Audit 2023 Finding One: 2023-001 Procurement, Suspension and Debarment Auditor’s Recommendations: Tacoma-Pierce County Chamber of Commerce should include a provision in all contracts transacted in conjunction with using funds originating from a federal award grant, with respect to suspension and debarment, communicate all requirements for procurement to staff and establish procedures to verify that vendors are not suspended or debarred. Corrective Action: CEO, Andrea Reay, will develop a process for checking and documenting vendor suspension and debarment status as required in the established procurement policy. CEO will be responsible for verifying that all vendors being paid using Federal Funds, will have been checked for suspension and debarment prior to disbursing future Federal funding and document the search process. The Chamber employees who authorize the use of Federal funds will: Read and sign a document stating that they are aware of the Federal provisions requiring concerning Suspension and Debarment Confirm with the CEO, or appropriate delegee that the vendor has been checked prior to fund distribution using the SAM.gov registration. Timing of remediation completion: CEO, Andrea Reay, will complete by May 31, 2024.

View Audit 315984

Finding 479453 (2023-001)

None 2023

Milton-Freewater Orchard Homes, INC

OR

Management should ensure timely filing of the financial statements

View Audit 315980

Finding 479449 (2023-003)

Significant Deficiency 2023

Dr. Stanley and Pearl Goodman Jfs of Broward County, Inc.

FL

Reporting § 200.512

In connection with those identified in 2023-001 and 2023-002, Management has established a rigorous procedure for reviewing and implementing controls to ensure that all contracts from the consolidated organizations are reviewed by designated personnel, guaranteeing full compliance with reporting req...

In connection with those identified in 2023-001 and 2023-002, Management has established a rigorous procedure for reviewing and implementing controls to ensure that all contracts from the consolidated organizations are reviewed by designated personnel, guaranteeing full compliance with reporting requirements.

View Audit 315979

Finding 479448 (2023-001)

Significant Deficiency 2023

Prairie View, Inc.

KS

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

Criteria or Specific Requirement – Reporting (Reference number 2023-001) Recommendation – The Organization should continue to improve understanding of the guidance related to this type of reporting and work to identify areas for improvement prior to submission to the Provider Relief Fund reporting ...

Criteria or Specific Requirement – Reporting (Reference number 2023-001) Recommendation – The Organization should continue to improve understanding of the guidance related to this type of reporting and work to identify areas for improvement prior to submission to the Provider Relief Fund reporting portal. Management should ensure proper internal controls are put into place to ensure that allowable expenses reported are not reimbursed by other sources or in previous submission period. Views of Responsible Officials and Corrective Action Plan – Management agrees with the finding. The reporting discrepancy was due to a misunderstanding of how the cost portion of the report should have been presented. The presentation was submitted with the same methodology as the lost revenue presentation, which was on a cumulative basis vs. the incremental period required for costs. In addition, staff turnover, including the responsible official (CFO), during this period of time impacted the execution of the last repoting requirement and improper reporting to HHS. The Organization believes that it had sufficient lost revenues to justify retention of all PRF Period 4 funds. There is no expected future reporting for the Provider Relief Funds. Personnel Responsible – John Hydock, Interim CFO Timeline – There is no expected future PRF submissions, but in the event one is required, the Organization will have a quality control process in place to review reporting of expenses to ensure no duplication or carry-over of expenses occurs.

View Audit 315978

Finding 479440 (2023-001)

Material Weakness 2023

County of Accomack, Virginia

VA

Subrecipient Monitoring Material Weakness Reporting

Corrective Action Plan for Finding FA-2023-001: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) #84.425C, 84.425D, and 84.425U (Material Weakness and Nonmaterial Compliance) A master calendar is now being kept of required reports and their due date to ensure timely reportin...

Corrective Action Plan for Finding FA-2023-001: Lack of Timely Reporting, Reporting, Education Stabilization Funds (ESF) #84.425C, 84.425D, and 84.425U (Material Weakness and Nonmaterial Compliance) A master calendar is now being kept of required reports and their due date to ensure timely reporting. Responsible Official: Dr. Rhonda Hall, Accomack County Public Schools Superintendent, rhonda.hall@ accomack.k12.va.us (757-787-5759); Estimated completion date is not later than the June 30, 2024.

View Audit 315971

Finding 479434 (2023-002)

Significant Deficiency 2023

City of Depere

WI

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

Management has taken sufficient corrective action to resolve and does not believe this will be an issue in the future.

View Audit 315965

Finding 479431 (2023-001)

None 2023

West Orange Board of Education

NJ

School Nutrition Programs

The Director of Food Service will continue to review monthly expenditures and plan accordingly.

View Audit 315960

Finding 479430 (2023-004)

Significant Deficiency 2023

City of Thorp Wisconsin

WI

Procurement, Suspension & Debarment § 200.320

Water and Waste Disposal Systems for Rural Communities – Assistance Listing No. 10.760 Recommendation: City personnel should familiarize themselves with the documentation requirements required by the CFR related to procurement. In addition, City policies and procedures should be modified to ensure ...

Water and Waste Disposal Systems for Rural Communities – Assistance Listing No. 10.760 Recommendation: City personnel should familiarize themselves with the documentation requirements required by the CFR related to procurement. In addition, City policies and procedures should be modified to ensure documentation is maintained on the justification for any noncompetitive procurement transactions that are entered into and that the justification is reviewed and approved by someone other than the one making that determination. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We are reviewing and updating our internal controls and written policies to address this item with our employees. Employees will receive training on the updated polices. Name(s) of the contact person(s) responsible for corrective action: Michele Pogodzinski, clerk/treasurer Planned completion date for corrective action plan: 12/31/2024

View Audit 315959

Finding 479426 (2023-001)

None 2023

Borough of Naugatuck, Ct

CT

Reporting

Management agrees with the finding. The Borough will implement procedures to ensure reports are filed in a timely manner. The implementation of this recommendation will be monitored by Allyson Bruce, Controller.

View Audit 315956

Finding 479422 (2023-001)

Significant Deficiency 2023

Metropolitan Council of the Twin Cities Area

MN

HUD Housing Programs Eligibility Significant Deficiency § 200.303

Finding Number: 2023-001 Finding Title: Eligibility – Source Documentation Program: 14.871 Section 8 Housing Choice Vouchers 14.879 Mainstream Vouchers Name of Contact Person Responsible for Corrective Action: Terri Smith, Director Metro HRA Corrective Action Planned: HRA staff has developed a check...

Finding Number: 2023-001 Finding Title: Eligibility – Source Documentation Program: 14.871 Section 8 Housing Choice Vouchers 14.879 Mainstream Vouchers Name of Contact Person Responsible for Corrective Action: Terri Smith, Director Metro HRA Corrective Action Planned: HRA staff has developed a checklist form and update procedures for all staff to ensure signatures and forms are not missing in case files, this includes but is not limited to criminal background checks performed, citizenship forms, members of the household forms, and debts owed forms. The checklist will be completed for each case and stored in each participant file as part of the quality control process. The quality control process that was implemented in June 2023 had not been in place for a full year when the 2023 audit was completed. All files are being checked at Annual Recertification. Once this has been in place for a full year, all files will have been checked for the appropriate forms and signatures. Anticipated Completion Date: This process will be in place effective July 2024.

View Audit 315951

Finding 479420 (2023-001)

Significant Deficiency 2023

Homeward Pikes Peak

CO

HUD Housing Programs Significant Deficiency

Special Tests and Provisions: HPP staff will follow written policy and procedures for ensuring all clients have a rent reasonableness form with new move ins and annual recertifications. The Director of Housing Programs will initial each document submitted for a new move in or an annual recertificati...

Special Tests and Provisions: HPP staff will follow written policy and procedures for ensuring all clients have a rent reasonableness form with new move ins and annual recertifications. The Director of Housing Programs will initial each document submitted for a new move in or an annual recertification to ensure all necessary documents are in each client file. Person Responsible for Corrective Action: Director of Housing Heather Ryan Figueroa Anticipated Date of Completion: June 7, 2024

View Audit 315949

Finding 479418 (2023-001)

None 2023

Lemars Good Samaritan Hsg Dba Willow Creek Place 074-Ee048

CA

Questioned Costs Cash Management HUD Housing Programs

No action needed. Required deposit of $1,971 was deposited into the residual reserve account on March 4, 2024.

View Audit 315935 Questioned Costs: $1

Finding 479417 (2023-001)

Material Weakness 2023

Fraternity House, Inc.

CA

Questioned Costs Reporting § 200.303

Management will undertake the following corrective actions to address the material weakness identified: 1. Will provide training to their personnel in the procedures for reporting expenditures on the SEFA. 2. Will implement internal controls to ensure financial information that is used to prepare th...

Management will undertake the following corrective actions to address the material weakness identified: 1. Will provide training to their personnel in the procedures for reporting expenditures on the SEFA. 2. Will implement internal controls to ensure financial information that is used to prepare the SEFA is complete and accurate.

View Audit 315922 Questioned Costs: $1

Finding 479416 (2023-001)

Material Weakness 2023

Empire Justice Center

NY

Internal Control / Segregation of Duties

Name of Auditee: Empire Justice Center Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: Kristin Brown Phone: 518-852-5766 (A) Current Finding on the Schedule of Findings and Responses (1) Audit Finding 2023-001 (a) Comments on the ...

Name of Auditee: Empire Justice Center Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: Kristin Brown Phone: 518-852-5766 (A) Current Finding on the Schedule of Findings and Responses (1) Audit Finding 2023-001 (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 December 31, 2023. (c) Anticipated Completion Date: Management anticipates this finding will be resolved for the year ending December 31, 2023.

View Audit 315919

Finding 479415 (2023-002)

Significant Deficiency 2023

Family Counseling Service of the Finger Lakes, Inc.

NY

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

The Finance team experienced significant turnover and transition in 2023, leading to documentation being filed/stored inconsistently and instances where approvals were verbal instead of written. A review of internal controls has been completed and changes made to documentation storage, as well as ...

The Finance team experienced significant turnover and transition in 2023, leading to documentation being filed/stored inconsistently and instances where approvals were verbal instead of written. A review of internal controls has been completed and changes made to documentation storage, as well as approvals of expenses. Documentation will be electronically attached to the relative expense if it is a credit card/debit card purchase. Documentation will be electronically attached to the invoice/check request in Bill.com if it is not a credit/debit card purchase. Approvals for debit/credit card purchases will be made by the Supervisor or the Director of the appropriate program. In cases where the Supervisor or Director are not available, approvals for debit/credit card purchases will be approved by either the VP of Operations or the President/CEO. For purchases made by check or electronic payment, authorized approvers will be assigned in Bill.com and payments will not be made unless the authorized approver(s) via the Bill.com approval process have indicated the expense is valid and funding is appropriate.

View Audit 315916

Corrective Action Plans

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