Corrective Action Plans

Finding 478410 (2023-002)

Significant Deficiency 2023

Boys & Girls Club of the Northern Plains, Inc.

SD

Allowable Costs / Cost Principles § 200.303 § 200.430

Federal Agency Name: Department of Education and Passed through State of South Dakota Department of Education Program Name: Twenty-First Century Community Learning Centers Federal Financial Assistance Listing #84.287C Finding Summary: Our auditors identified two instances where timesheets or bi-wee...

Federal Agency Name: Department of Education and Passed through State of South Dakota Department of Education Program Name: Twenty-First Century Community Learning Centers Federal Financial Assistance Listing #84.287C Finding Summary: Our auditors identified two instances where timesheets or bi-weekly activity reports were unable to be provided, three instances where the employee’s paid time off and holiday pay was not allocated nor submitted for reimbursement under the Federal program which was inconsistent with other pay periods, and one instance where support did not agree to the amount and time allocated. The Club’s controls did not detect or correct the errors identified. Responsible Individuals: Jody Hernandez, Chief Executive Officer; Darcie Bien, Chief Financial Officer Corrective Action Plan: For all grant-funded payroll, all time allocated through the payroll software will be compared to the bi-weekly activity reports for consistency and accuracy prior to submitting for reimbursement. In addition, a second review of the reimbursement requests by a member of the management team, other than the CFO who prepares the reimbursements, will be done. Anticipated Completion Date: July 2024

View Audit 315101

Finding 478409 (2023-003)

Significant Deficiency 2023

Johnnie B. Moore Towers, Inc.

GA

HUD Housing Programs

Management is in agreement with the finding and will adhere to the requirements set forth in the HUD Handbook going forward and reinstate the fidelity bond insurance policy in accordance with HUD regulations.

View Audit 315100

Finding 478408 (2023-002)

Significant Deficiency 2023

Johnnie B. Moore Towers, Inc.

GA

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

In accordance with HUD regulations, entities should not make unauthorized distributions of project funds. The project paid expenses for an adjacent property. The Corporation paid non-project expenses from Project funds. The Project is noncompliant with the HUD regulatory agreement. Expense allocatio...

In accordance with HUD regulations, entities should not make unauthorized distributions of project funds. The project paid expenses for an adjacent property. The Corporation paid non-project expenses from Project funds. The Project is noncompliant with the HUD regulatory agreement. Expense allocations should be closely monitored to ensure Project funds are not used for non-project expenses.

View Audit 315100 Questioned Costs: $1

Finding 478406 (2023-003)

None 2023

City of Mesquite, Texas

TX

Procurement, Suspension & Debarment

Finding: 2023-003 Finding Description: The City did not verify that a vendor was not suspended, debarred, or otherwise excluded from a covered transaction. Auditee Response: The City of Mesquite agrees with the finding. Corrective Action: While the City already has a process to vet vendors, the Cit...

Finding: 2023-003 Finding Description: The City did not verify that a vendor was not suspended, debarred, or otherwise excluded from a covered transaction. Auditee Response: The City of Mesquite agrees with the finding. Corrective Action: While the City already has a process to vet vendors, the City will implement a system to integrate the Grants Compliance Officer in the vetting process related to governmental expenditures to help ensure procurement related governmental funding is verified for compliance. Projected Completion Date: The corrective action will be immediately implemented and completed by September 30, 2024. Responsible Party: Manager of Accounting Services

View Audit 315087

Finding 478405 (2023-002)

Material Weakness 2023

City of Mesquite, Texas

TX

Questioned Costs Allowable Costs / Cost Principles

Finding: 2023-002 Finding Description: The City reported COVID-19-related expenditures, including supplies, within the HHS Provider Relief Fund (PRF) portal that did not have sufficient supporting documentation showing expenditures were related to the prevention, preparation or response to COVID-19....

Finding: 2023-002 Finding Description: The City reported COVID-19-related expenditures, including supplies, within the HHS Provider Relief Fund (PRF) portal that did not have sufficient supporting documentation showing expenditures were related to the prevention, preparation or response to COVID-19. In addition, the City reported fringe benefit amounts based on budgeted allocations and not actual expenditures. Auditee Response: The City of Mesquite agrees with the finding. Corrective Action: The City of Mesquite will ensure that federal reporting documentation is sufficiently documented/supported and is directly traceable to the actual expenditures booked in the City’s ledger. Projected Completion Date: The corrective action will be immediately implemented and completed by September 30, 2024.

View Audit 315087 Questioned Costs: $1

Finding 478403 (2023-001)

Material Weakness 2023

City of Mesquite, Texas

TX

Subrecipient Monitoring Reporting

Finding: 2023-001 Finding Description: The City did not report the subaward information for the fiscal year ended September 30, 2023. In addition, the City had errors on the annual CDBG Financial Summary Report (PR26) and one PR29 –CDBG Cash on Hand Quarterly Report. Auditee Response: The City of Me...

Finding: 2023-001 Finding Description: The City did not report the subaward information for the fiscal year ended September 30, 2023. In addition, the City had errors on the annual CDBG Financial Summary Report (PR26) and one PR29 –CDBG Cash on Hand Quarterly Report. Auditee Response: The City of Mesquite agrees with the finding. Corrective Action: The City of Mesquite will implement a reporting checklist for federal subrecipients to ensure the City’s required reporting is completed and fully compliant. Furthermore, the City will implement additional internal controls to ensure proper reconciliation of expenditures to each federal draw of funds. This will assist in reducing/eliminating reporting errors. Projected Completion Date: The corrective action will be immediately implemented and completed by September 30, 2024. Responsible Party: Manager of Accounting Services

View Audit 315087

Finding 478400 (2023-002)

Material Weakness 2023

Charter Township of Oscoda

MI

Reporting § 200.508

Finding: 2023-002 - Deficiency in Internal Controls Over SEFA Preparation and Material Adjustments Auditor Description of Condition and Effect: During the course of our federal single audit, it was observed that the Schedule of Expenditures of Federal Awards (“SEFA”) was prepared by the auditor ins...

Finding: 2023-002 - Deficiency in Internal Controls Over SEFA Preparation and Material Adjustments Auditor Description of Condition and Effect: During the course of our federal single audit, it was observed that the Schedule of Expenditures of Federal Awards (“SEFA”) was prepared by the auditor instead of the Township. Although the Township reviewed and accepted the SEFA, the preparation was not independently performed by the Township. Additionally, the auditor proposed and the Township accepted material proposed audit adjusting journal entries that impacted the federal awards reported on the SEFA. Reliance on the auditor to prepare the SEFA and to propose material audit adjustments indicates a deficiency in the Township’s internal controls over financial reporting. This situation increases the risk that the SEFA may not be accurately or completely prepared if the auditor does not perform these tasks. Additionally, this reliance could potentially result in a significant deficiency or material weakness in the Township’s internal control over financial reporting. Auditor Recommendation: To correct this finding in the future, we recommend that the Township take the following actions: • Provide additional training to current staff on the requirements and preparation of the SEFA to build the necessary skills and knowledge internally. • Develop detailed procedures and guidelines for preparing the SEFA, including checklists and timelines, to assist staff in the accurate preparation of this schedule. • Establish a robust review and approval process where a knowledgeable individual within the organization reviews the SEFA for accuracy and completeness before submission. • Enhance internal controls over financial reporting to ensure that material audit adjustments are minimized and that the financial statements and SEFA are prepared accurately and independently. Corrective Action: We agree with the finding and will implement the following steps to address the issue: • Provide additional training to staff on the requirements and preparation of the SEFA. • Develop and document detailed procedures for SEFA preparation. • Establish a review and approval process for the SEFA. • Improve internal controls over financial reporting to reduce reliance on auditors for material adjustments. Responsible Person: Joshua Sutton, Clerk Anticipated Completion Date: December 31, 2024

View Audit 315084

Finding 478398 (2023-003)

Significant Deficiency 2023

Foundation for Applied Molecular Evolution Inc.

FL

Cash Management Allowable Costs / Cost Principles Significant Deficiency

Finding 2023-003 – Significant Deficiency over Internal Controls Related to Cash Management Compliance - Human Genome Research - Enzyme Synthesis of RNA – 93.172 Recommendation: The Foundation should strengthen its controls related to the cash draw processes to ensure that grant funding only be subm...

Finding 2023-003 – Significant Deficiency over Internal Controls Related to Cash Management Compliance - Human Genome Research - Enzyme Synthesis of RNA – 93.172 Recommendation: The Foundation should strengthen its controls related to the cash draw processes to ensure that grant funding only be submitted for reimbursement and cash draws once an expenditure has been made, regardless of anticipated expenditures. Corrective Action: In addition to the grants manager, another member of management will review the grant funding request prior to submission to ensure that it is appropriately supported with evidence of allocable and allowable costs incurred. Person Responsible for Corrective Action: Jackie McCarter, Grants Administrator, and another member of management Anticipated Completion Date for Corrective Action: The Corrective Action will be immediately implemented in response to the auditor’s recommendation.

View Audit 315080

Finding 478396 (2023-002)

None 2023

Foundation for Applied Molecular Evolution Inc.

FL

Allowable Costs / Cost Principles Cash Management

Finding 2023-002 – Noncompliance with Cash Management Requirement – Human Genome Research - Enzyme Synthesis of RNA – 93.172 Recommendation: The Foundation should ensure that grant funding only be submitted for reimbursement and cash draws once an expenditure has been made, regardless of anticipated...

Finding 2023-002 – Noncompliance with Cash Management Requirement – Human Genome Research - Enzyme Synthesis of RNA – 93.172 Recommendation: The Foundation should ensure that grant funding only be submitted for reimbursement and cash draws once an expenditure has been made, regardless of anticipated expenditures. Corrective Action: Grant funding will only be drawn in reimbursement of costs incurred for allocable and allowable costs incurred. Person Responsible for Corrective Action: Jackie McCarter, Grants Administrator Anticipated Completion Date for Corrective Action: The Corrective Action will be immediately implemented in response to the auditor’s recommendation.

View Audit 315080

Finding 478395 (2023-007)

None 2023

Oregon College of Oriental Medicine

OR

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Finding: 2023-007 Special Tests and Provisions Department’s Response: We concur Corrective Action: To make sure this issue does not occur again, the Director of Financial Aid will include a printout of the institutional charges at the time of the withdrawal to show what the amounts were during t...

Finding: 2023-007 Special Tests and Provisions Department’s Response: We concur Corrective Action: To make sure this issue does not occur again, the Director of Financial Aid will include a printout of the institutional charges at the time of the withdrawal to show what the amounts were during the R2T4 calculations. Contact: Katrina Hitzeman Anticipated Completion Date: Immediately

View Audit 315065

Finding 478394 (2023-006)

None 2023

Oregon College of Oriental Medicine

OR

Special Tests & Provisions Student Financial Aid

Finding: 2023-006 Special Tests and Provisions Department’s Response: We concur Corrective Action: To make sure this issue does not occur again, we will include an affirmation from all work-study students stating that they will not work during class hours. Contact: Katrina Hitzeman Anticipated C...

Finding: 2023-006 Special Tests and Provisions Department’s Response: We concur Corrective Action: To make sure this issue does not occur again, we will include an affirmation from all work-study students stating that they will not work during class hours. Contact: Katrina Hitzeman Anticipated Completion Date: Summer 2024

View Audit 315065

Finding 478393 (2023-005)

None 2023

Oregon College of Oriental Medicine

OR

Special Tests & Provisions Student Financial Aid Eligibility

Finding: 2023-005 Special Tests and Provisions Department’s Response: We concur Corrective Action: This issue occurred as employee files and onboarding are managed by the Human Resources department, which had also been running payroll. The matter has since been resolved as the accounting depart...

Finding: 2023-005 Special Tests and Provisions Department’s Response: We concur Corrective Action: This issue occurred as employee files and onboarding are managed by the Human Resources department, which had also been running payroll. The matter has since been resolved as the accounting department reassumed responsibility for running payroll and is serving as a cross check to ensure that all necessary documentation has been verified as collected by the Human Resources department at the time of onboarding. The responsibility of the Human Resources department remains to ensure that all employee onboarding files are available for review while accounting as the payroll processor shall confirm that student work study hours have been documented and approved by the appropriate supervisor. Contact: Katrina Hitzeman Anticipated Completion Date: Immediately

View Audit 315065

Finding 478392 (2023-004)

None 2023

Oregon College of Oriental Medicine

OR

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding: 2023-004 Reporting Department’s Response: We concur Corrective Action: This issue occurred due to communication issues between departments of the college. The withdrawal process will be reviewed with the Director of Financial Aid, Director of Student and Alumni Affairs, and the Dean o...

Finding: 2023-004 Reporting Department’s Response: We concur Corrective Action: This issue occurred due to communication issues between departments of the college. The withdrawal process will be reviewed with the Director of Financial Aid, Director of Student and Alumni Affairs, and the Dean of Research and Postgraduate Studies. So that all are on the same page of deadlines and what the Financial Aid Office needs in order to complete the withdrawal process in a timely manner. Contact: Katrina Hitzeman Anticipated Completion Date: Immediately

View Audit 315065

Finding 478391 (2023-003)

None 2023

Oregon College of Oriental Medicine

OR

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

Finding: 2023-003 Reporting Department’s Response: We concur Corrective Action: This issue occurred while the Director of Financial Aid was out of the office on Leave. This issue was caused by an issue in Populi’s system and a replacement Financial Aid Officer did not know who all was supposed...

Finding: 2023-003 Reporting Department’s Response: We concur Corrective Action: This issue occurred while the Director of Financial Aid was out of the office on Leave. This issue was caused by an issue in Populi’s system and a replacement Financial Aid Officer did not know who all was supposed to be included in the disbursement batch. The process will be updated so that a list of all students who are meant to be in a batch will be listed on a report as their requests come in, then the report will be referenced when creating a disbursement batch to make sure no students are missing. Contact: Katrina Hitzeman Anticipated Completion Date: Summer 2024

View Audit 315065

Finding 478390 (2023-002)

None 2023

Oregon College of Oriental Medicine

OR

Cash Management Student Financial Aid

Finding: 2023-002 Cash Management Department’s Response: We concur Corrective Action: As the finding mentioned, this issue was found in the previous audit and corrective action was taken at that time. No further instances have occurred since. Contact: Katrina Hitzeman Anticipated Completion D...

Finding: 2023-002 Cash Management Department’s Response: We concur Corrective Action: As the finding mentioned, this issue was found in the previous audit and corrective action was taken at that time. No further instances have occurred since. Contact: Katrina Hitzeman Anticipated Completion Date: Immediately

View Audit 315065

Finding 478377 (2023-007)

Material Weakness 2023

City of Santa Fe

NM

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

Recommendation: The auditor recommends the City strengthen the controls in place to provide assurance backup documentation is retained with reports to support amounts reported. The employees responsible for report preparation should be trained to ensure understanding of the relevant Uniform Guidance...

Recommendation: The auditor recommends the City strengthen the controls in place to provide assurance backup documentation is retained with reports to support amounts reported. The employees responsible for report preparation should be trained to ensure understanding of the relevant Uniform Guidance requirements. Additionally, review procedures should be designed to address proper document retention to substantiate information reported. Action Taken: The City agrees with this finding. In November 2022 (about 5 months into FY23) the City hired a new Airport Manager with substantial experience managing municipal airports and overseeing federal funding for airports. Prior to the hire, the Airport Operations Manager was the acting airport manager, but that position was vacated during FY23. There was a period during FY23 between when the Airport Operations Manager left the City and when the new Airport Manager came on board. In CY24 the Finance Director and the Accounting Officer will work with the Airport staff to implement controls and to provide assurance that Federal Financial Reports have adequate supporting documentation and are reviewed and approved prior to submission the grantor agency timely. The City is in the process of identifying a vendor to contract with Airport to assist with federal compliance and provide training to Airport staff on relevant Uniform Guidance requirements. The vendor’s scope of work will also include helping with developing and documenting standard operating procedures related to documentation requirements and document retention. Due Date of Completion: December 31, 2024 Responsible Official: Emily Oster - Finance Director, James Harries - Airport Manager, Matthew Bonifer - Accounting Officer, Grants Manager (in recruitment)

View Audit 315062

Finding 478376 (2023-006)

Material Weakness 2023

City of Santa Fe

NM

Equipment & Real Property Management § 200.303 § 200.313

Recommendation: The auditor recommends the City enhance the design of its control activities and create a tool to assist in tracking and maintaining equipment purchased with federal funds. Additionally, the employees responsible for the inventory count should be trained to ensure understanding of th...

Recommendation: The auditor recommends the City enhance the design of its control activities and create a tool to assist in tracking and maintaining equipment purchased with federal funds. Additionally, the employees responsible for the inventory count should be trained to ensure understanding of the Uniform Guidance requirements relevant to equipment and real property management. Periodic review should also be designed to evaluate compliance with the relevant requirements. Action Taken: The City agrees with this finding. In November 2022 (about 5 months into FY23) the City hired a new Airport Manager with substantial experience managing municipal airports and overseeing federal funding for airports. During FY23 the long‐time Administrative Manager at the Airport separated without notice from the City and other staff were unable to access needed files which included equipment records. In FY24 the Airport Manager hired a heavy equipment mechanic. This position is responsible for tracking, maintaining, and repairing Airport equipment. Logbooks are now being kept for all equipment. In CY24 the Finance Director and the Accounting Officer will work with the Airport staff to improve internal controls over equipment purchased with federal funds. Policies and procedures will be developed to ensure that an accurate physical inventory is conducted timely, and that assets are removed from the asset listing when they are disposed of. Tools will be developed to facilitate tracking and maintaining equipment purchased with federal funds. In CY24 the City will provide Uniform Guidance training to staff which will include capital assets and equipment information. The City is in the process of identifying a vendor to contract with Airport to assist with federal compliance and provide training to Airport staff on relevant Uniform Guidance requirements. The vendor’s scope of work will also include helping with developing and documenting standard opera􀆟ng procedures related to equipment and real property management. Due Date of Completion: December 31, 2024 Responsible Official: Emily Oster - Finance Director, James Harries - Airport Manager, Jerome Sanchez - Airport Heavy Equipment Mechanic, Matthew Bonifer - Accounting Officer, Grants Manager (in recruitment)

View Audit 315062

Finding 478375 (2023-005)

Material Weakness 2023

City of Santa Fe

NM

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

Recommendation: The auditor recommends the City strengthen the controls in place to provide assurance that proper review occurs on all transactions. The City’s review/oversight should be designed to ensure that items missing approvals do not move forward in the payroll process. Action Taken: The Ci...

Recommendation: The auditor recommends the City strengthen the controls in place to provide assurance that proper review occurs on all transactions. The City’s review/oversight should be designed to ensure that items missing approvals do not move forward in the payroll process. Action Taken: The City agrees with this finding. In FY22 the Payroll Division started sending out a bi‐weekly payroll reminder with tips and guidance for managers and supervisors. In FY24 the Finance Director and the Payroll Officer began working with the City Manager’s Office to strengthen enforcement of policies and procedures to ensure that appropriate approvals are conducted on all payroll transactions. City Leadership, Department Directors, and Senior Staff have been directed frequently at weekly Senior Staff meetings to ensure that proper review and approval occurs on all employee timesheets. The Payroll Officer continues to send reminder emails every pay period with instructions about how to review and approve timesheets in the Munis system, and the Payroll Division provides training as requested by Department staff. During CY24 the City plans to implement an upgrade of the UKG Kronos timekeeping system. The new UKG Dimensions system will offer additional functionality and the ability to interface directly with the Munis ERP system. Additionally, the Payroll Division will develop training on timecard approval and add this information to the bi‐weekly correspondence about timesheet approval deadlines. The Finance Director and Payroll Officer will also work with the City Manager and HR to address repeat noncompliance with disciplinary action. Further, we will work with HR and IT to ensure that all timecards have a backup approver in the event of a supervisor’s absence. The Finance Director and the Payroll Officer will work with the City Manager’s Office to develop a process whereby items missing required approvals are resolved prior to payroll running. The City is in the process of identifying a vendor to contract with Airport to assist with federal compliance and provide training to Airport staff on relevant Uniform Guidance requirements. The vendor’s scope of work will include helping with developing and documenting policies and standard opera􀆟ng procedures, including procedures for Airport payroll approvals. In CY24 the City will provide Uniform Guidance training to staff which will include internal controls related to activities allowed and allowable costs over payroll. Due Date of Completion: December 31, 2024 Responsible Official: Emily Oster - Finance Director, James Harries - Airport Manager, Melanie Sharpe - Payroll Officer, Grants Manager (in recruitment), Bernadette Salazar - Human Resources, Eric Candelaria - Information Technology & Telecommunications, and all Airport Supervisors and Managers

View Audit 315062

Finding 478374 (2023-004)

Material Weakness 2023

City of Santa Fe

NM

Questioned Costs Matching / Level of Effort / Earmarking § 200.303 § 200.430

Recommendation: The auditor recommends the City strengthen policies and procedures to ensure a review of the general ledger for the federal program to ensure no duplicate costs are charged prior to reimbursement. Additionally, the Finance Department should provide secondary review on all requests fo...

Recommendation: The auditor recommends the City strengthen policies and procedures to ensure a review of the general ledger for the federal program to ensure no duplicate costs are charged prior to reimbursement. Additionally, the Finance Department should provide secondary review on all requests for reimbursements. Action Taken: The City agrees with this finding. When this issue was brought to the attention of the Finance Director and Accounting Officer as material noncompliance, the schedule of expenditures of federal awards (SEFA) was revised to remove the duplicated expenditures. Management proposed an adjusting journal entry prior to the completion of the audit to record the amount of the reimbursement for duplicated expenditures as a liability “due to Federal Government”. The City will work with the awarding agencies to return the funds that were reimbursed incorrectly. When this reimbursement request was done the payroll expenditure data that was used to calculate the reimbursement request was compiled manually by combining multiple reports. This was a manual process. The process has changed, so that now the Airport Administrative Manager gets one report directly from the Payroll Division that contains all Airport payroll expenditure data. In November 2022 (about 5 months into FY23) the City hired a new Airport Manager with substantial experience managing municipal airports and overseeing federal funding for airports. In CY24 the Finance Director and the Accounting Officer will work with the Airport staff to strengthen policies and procedures to ensure a review of the general ledger for the federal program to ensure no duplicate costs are charged prior to reimbursement. Secondary review by the Finance Department or a vendor approved by the Finance Director will be required for all Airport requests for reimbursements. The City is in the process of identifying a vendor to contract with Airport to assist with federal compliance and provide training to Airport staff on relevant Uniform Guidance requirements. The vendor’s scope of work will include performing secondary review of requests for reimbursement and helping with developing and documenting policies and standard opera􀆟ng procedures for requests for reimbursement. In CY24 the City will provide Uniform Guidance training to staff which will include internal controls related to activities allowed and allowable costs over payroll. Due Date of Completion: December 31, 2024 Responsible Official: Emily Oster - Finance Director, James Harries - Airport Manager, Matthew Bonifer - Accounting Officer, Grants Manager (in recruitment).

View Audit 315062 Questioned Costs: $1

Finding 478373 (2023-002)

Significant Deficiency 2023

Asian and Pacific Islander Wellness Center, Inc. D/b/a San Francisco Community Health Center

CA

Cash Management Reporting

2023-002 Compliance Over Reporting Name of Contact Person: Chief Financial Officer: Amber Curley Corrective Action: The Center agrees with the findings and has taken steps to ensure that all future audit reports are filed on time. This includes having brought in additional resources to includ...

2023-002 Compliance Over Reporting Name of Contact Person: Chief Financial Officer: Amber Curley Corrective Action: The Center agrees with the findings and has taken steps to ensure that all future audit reports are filed on time. This includes having brought in additional resources to include a Finance Consultant that has over 25 years of FQHC Community Health Center and audit experience/expertise. Focus area is Audit Readiness to ensure the audit is coordinated and filed on time. This will ensure that deficiencies noted in the FY 2023 audit pertaining to compliance over reporting are cleared. Proposed Completion Date: September 30, 2024

View Audit 315061

Finding 478372 (2023-001)

Material Weakness 2023

Commonbond Communities

MN

Reporting Internal Control / Segregation of Duties

Name of contact person – Angela Riley, Chief Financial Officer Corrective action – Management agrees with the finding. Management is in the process of elevating the level of supervisory personnel across the finance function, more fully implementing its Enterprise Resource Planning system to leverag...

Name of contact person – Angela Riley, Chief Financial Officer Corrective action – Management agrees with the finding. Management is in the process of elevating the level of supervisory personnel across the finance function, more fully implementing its Enterprise Resource Planning system to leverage available technology and system controls, continuing its training and development of team members, and implementing standardized month end procedures and related review processes. Proposed completion date – Management has begun the corrective action and is expected to have additional processes in place and training done by December 31, 2024.

View Audit 315058

Finding 478371 (2023-001)

Significant Deficiency 2023

Boston Tremont Housing Development Fund Corporation

NY

Eligibility HUD Housing Programs Reporting

Corrective Action Plan Project Legal Name: Boston Tremont Housing Development Fund Corporation HUD Project Nos.: NY 36L000080 and NY 36L000081 Audit Firm: CohnReznick LLP Period covered by the audit: December 31, 2023 Corrective Action Plan prepared by: Name: Lukeman Ogunyinka Position: Chief Financ...

Corrective Action Plan Project Legal Name: Boston Tremont Housing Development Fund Corporation HUD Project Nos.: NY 36L000080 and NY 36L000081 Audit Firm: CohnReznick LLP Period covered by the audit: December 31, 2023 Corrective Action Plan prepared by: Name: Lukeman Ogunyinka Position: Chief Financial Officer Telephone Number: (212) 243-9090 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2023-1 a. Comments on the Finding and Each Recommendation 4 out of 26 tenants tested did not have an annual tenant recertification Form HUD 50059 completed timely. Moving forward, management will follow established procedures and monitor compliance with those procedures to ensure that the determination of tenant eligibility and the maintenance of lease files are in accordance with the guidelines specified by HUD. b. Action(s) Taken or Planned on the Finding Management has addressed the issue by recertifying the tenant and does not expect a late recertification to occur again based on procedures in place.

View Audit 315050

Finding 478364 (2023-010)

Material Weakness 2023

Brockton School District

MT

Subrecipient Monitoring

FINDING 2023-010: Late Audit Submission Response: The District was in compliance with timely submissions until the auditor notified the District he was not able to complete the audit due to serious health issues. Due to the shortage of OPI approved auditors, the District was not able to acquire an...

FINDING 2023-010: Late Audit Submission Response: The District was in compliance with timely submissions until the auditor notified the District he was not able to complete the audit due to serious health issues. Due to the shortage of OPI approved auditors, the District was not able to acquire an auditing firm. The District will work with an auditing firm to complete future audits within the timelines required.

View Audit 315033

Finding 478363 (2023-009)

Material Weakness 2023

Brockton School District

MT

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326

FINDING 2023-009: Wage Rage Compliance Response: The District will implement internal controls to ensure compliance requirements of all federal funds received. Contractors will be required to certify that they are complying with prevailing wages if the project is paid with federal funds.

View Audit 315033

Finding 478358 (2023-006)

Significant Deficiency 2023

Alpena Housing Commission

MI

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

Capital Fund Program – CFDA 14.872 Recommendation: The Commission should implement policies and procedures to ensure all federal compliances are followed pertaining to wage rate requirements. Action Taken: New Management has taken over as of March 2023 and will review and implement stronger policies...

Capital Fund Program – CFDA 14.872 Recommendation: The Commission should implement policies and procedures to ensure all federal compliances are followed pertaining to wage rate requirements. Action Taken: New Management has taken over as of March 2023 and will review and implement stronger policies and procedures pertaining to wage rate requirements. Anticipated Completion Date of Action: December 31, 2024

View Audit 315015

Corrective Action Plans

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