Corrective Action Plans

Finding 404222 (2023-004)

Material Weakness 2023

NC

Student Financial Aid Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303

Corrective Action Plan: Atrium Health CMHA management will address the current year finding either through system modifications to allow for electronic saving of the applicable notifications or by implementing a manual process to retain them. Proposed Completion Date: Management will complete...

Corrective Action Plan: Atrium Health CMHA management will address the current year finding either through system modifications to allow for electronic saving of the applicable notifications or by implementing a manual process to retain them. Proposed Completion Date: Management will complete the corrective action plan by October 2024.

View Audit 310986

Finding 404221 (2023-003)

Material Weakness 2023

Atrium Health, Inc.

NC

Student Financial Aid Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

Corrective Action Plan: Atrium Health CMHA management will address the gap in SFA transactional review and approval internal controls, arising due to the SFA program size and limited number of subject matter experts, by implementing mitigating controls and policies to ensure accuracy and completene...

Corrective Action Plan: Atrium Health CMHA management will address the gap in SFA transactional review and approval internal controls, arising due to the SFA program size and limited number of subject matter experts, by implementing mitigating controls and policies to ensure accuracy and completeness of transactions. Proposed Completion Date: Management will complete the corrective action plan by October 2024.

View Audit 310986

Finding 404220 (2023-002)

Material Weakness 2023

Atrium Health, Inc.

NC

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

Corrective Action Plan: As part of the audit planning for 2024, Atrium Health CMHA management will ensure that the internal controls within the SFA IT Systems are documented and tested, or compensating controls implemented. Proposed Completion Date: In November of 2024, management would intend ...

Corrective Action Plan: As part of the audit planning for 2024, Atrium Health CMHA management will ensure that the internal controls within the SFA IT Systems are documented and tested, or compensating controls implemented. Proposed Completion Date: In November of 2024, management would intend to incorporate and complete this IT systems controls testing into the planning phase of the December 31, 2024 reporting period audit.

View Audit 310986

Finding 404217 (2023-003)

Material Weakness 2023

Genesee County, Michigan

MI

Procurement, Suspension & Debarment Material Weakness

Finding Number: 2023-003 Condition: We noted during testing that the County had no procedures in place to verify and maintain support for verification that contractors are not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300 prior to entering into contracts with CSLFRF fu...

Finding Number: 2023-003 Condition: We noted during testing that the County had no procedures in place to verify and maintain support for verification that contractors are not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300 prior to entering into contracts with CSLFRF funds. Planned Corrective Action: During fiscal year 2022, the County staff checked the suspension and debarment listing but did not print the screen for audit documentation. This finding was identified last year when the County had already had some time pass during fiscal year 2023. A procedure was put in place at the point that contracts are submitted to the Board of Commissioners for approval to print the documentation and attach it that shows the contractor is not included on the suspended and debarred listing. Contact person responsible for corrective action: Chrystal Simpson Anticipated Completion Date: 10/01/2023

View Audit 310975

Finding 404214 (2023-002)

Significant Deficiency 2023

Genesee County, Michigan

MI

Questioned Costs Cash Management Significant Deficiency § 200.305

Finding Number: 2023-002 Condition: The County did not track WIC interest income earned throughout the fiscal year, resulting in the County not refunding the Department of Health and Human Services the excess of $500 earned during the year. Planned Corrective Action: The financial analyst assigned t...

Finding Number: 2023-002 Condition: The County did not track WIC interest income earned throughout the fiscal year, resulting in the County not refunding the Department of Health and Human Services the excess of $500 earned during the year. Planned Corrective Action: The financial analyst assigned to the grant will review interest income earned throughout the fiscal year and ensure any amount exceeding $500 is returned to the Department of Health and Human Services. Contact person responsible for corrective action: Vanessa Barker Anticipated Completion Date: 06/30/2024

View Audit 310975 Questioned Costs: $1

Finding 404210 (2023-001)

Material Weakness 2023

Genesee County, Michigan

MI

Eligibility Material Weakness

Finding Number: 2023-001 Condition: During testing, it was noted that although there was a process in place to review eligibility criteria received by both programs, there was not an independent review or control to ensure eligibility was accurate. Planned Corrective Action: WIC: After the initial r...

Finding Number: 2023-001 Condition: During testing, it was noted that although there was a process in place to review eligibility criteria received by both programs, there was not an independent review or control to ensure eligibility was accurate. Planned Corrective Action: WIC: After the initial review for eligibility, a second employee will verify that eligibility was properly determined and provide a signoff to document review. Food Distribution Cluster: After the initial review and input of participant applications into the system, a new procedure will be introduced prior to distribution. Each client will undergo two verifications. The first verification will involve an employee verifying the client's information both manually against eligibility guidelines and electronically with program software. If the information is found to meet eligibility, a document will be signed and provided to the participant. The second verification will involve the client giving the signed documents to a second employee, who will also provide confirmation of eligibility and approve distribution. Contact person responsible for corrective action: WIC: Lucy Rosenberg and Michelle Estell Food Distribution Cluster: Karen Moton Anticipated Completion Date: 06/30/2024

View Audit 310975

Finding 404196 (2023-002)

Significant Deficiency 2023

National Resource Center on Domestic Violence, Inc.

PA

Reporting

View of Responsible Officials: Continuity of grant portal access will be maintained by the Finance Team and CEO to ensure timely certification of submitted reports in the various grant portals. If technical issues arise, reports can be submitted via e-mail.

View Audit 310970

Finding 404195 (2023-002)

Significant Deficiency 2023

Whitfield Place Inc.

GA

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency

A new HUD lease will be prepared, presented, and signed at the time of the annual recertification for every tenant.

View Audit 310969

Finding 404194 (2023-001)

Significant Deficiency 2023

Dalton Senior Housing, Inc.

GA

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency

A new HUD lease will be prepared, presented and signed at the time of the annual recertification for every tenant.

View Audit 310967

Finding 404193 (2023-001)

Significant Deficiency 2023

North Iowa Community Action Organization

IA

Period of Performance Significant Deficiency

U. S Department of Health and Human Services North Iowa Community Action Organization respectfully submits the following corrective action plan for the year ended September 30, 2023 Audit period: October 01, 2022 to September 30, 2023 The findings from the schedule of findings and questioned cost...

U. S Department of Health and Human Services North Iowa Community Action Organization respectfully submits the following corrective action plan for the year ended September 30, 2023 Audit period: October 01, 2022 to September 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY 2023-001 Special Supplemental Nutrition Program for Women, Infants and Children (WIC) – Assistance Listing No. 10.557 Recommendation: We recommend the organization expense transactions in the month incurred. Although transactions below $50 are individually immaterial, this is not in compliance with the period of performance compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Organization will revisit their policy not to backdate expenses less than $50 to their correct period if invoices are received 15 days after the end of the grant period. Name(s) of the contact person(s) responsible for corrective action: Cindy Davis, Executive Director. Planned completion date for corrective action plan: year ended September 30, 2024

View Audit 310966

Finding 404190 (2023-002)

Significant Deficiency 2023

Housing Authority of the City of Deerfield Beach

FL

HUD Housing Programs Subrecipient Monitoring

Criteria: According to PHA Accounting Brief #14, Due To/Due From relationships should not be reported under accrual accounting simply from the result of a PHA using a common checking or working capital account. Because of the basic nature of most Federal and state programs, resources from one progra...

Criteria: According to PHA Accounting Brief #14, Due To/Due From relationships should not be reported under accrual accounting simply from the result of a PHA using a common checking or working capital account. Because of the basic nature of most Federal and state programs, resources from one program cannot be used to support the cost of another program. HUD views Due To’s and Due From’s reported in a PHA ‘s Federal programs as possible indicators of noncompliance. Condition: The Authority has inter-fund receivables and payables that have not been repaid as of fiscal year-end. This results in certain programs having a negative cash balance as of the fiscal year end. Context: The Authority’s reported a material ($134,588 in total, $42,682 in HCV program) amount of interfund receivables and payables, which is a significant red flag for HUD reviewers. Management Response: Management has expanded its controls over cash reconciliations to include a step to verify whether a program, fund, or component unit is accurate along with the entire cash pool.

View Audit 310962

Finding 404189 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Deerfield Beach

FL

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Criteria: Financial Data Schedule (FDS) submission for unaudited financials are due within 2 months after the fiscal year end (24 CFR section 5.801) Condition: Management missed the deadline for its unaudited REAC FDS submission. Context: The Authority’s unaudited FDS submission was due on Decembe...

Criteria: Financial Data Schedule (FDS) submission for unaudited financials are due within 2 months after the fiscal year end (24 CFR section 5.801) Condition: Management missed the deadline for its unaudited REAC FDS submission. Context: The Authority’s unaudited FDS submission was due on December 15th 2023. The Authority did not submit the submission until December 28th, 2023. Management Response: Management received guidance from HUD Chicago Office of Public Housing, that Section 8 only housing authorities have a 30-day grace period to submit unaudited FDS submission. Which is December 31st. In the future we will submit within the 15-day grace period.

View Audit 310962

Finding 404187 (2023-002)

Significant Deficiency 2023

National Federal of Families for Children's Mental Health

MD

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.430

Action Taken: NFFCMH plans to implement changes overall to the Federation’s timekeeping processes to ensure that payroll costs accurately reflect the work performed, and to reconcile and true up any budget estimates on a consistent basis.

View Audit 310958

Finding 404185 (2023-001)

Significant Deficiency 2023

National Federal of Families for Children's Mental Health

MD

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

Action Taken: NFFCMH now performs and documents verification on all vendors and subcontractors. This practice has been implemented prior to the completion of the FY2023 Audit

View Audit 310958

Finding 404157 (2023-003)

Material Weakness 2023

City of Jacksonville

FL

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.212 § 200.303 § 200.318 § 200.332 § 200.514

Action Plan: Upon learning of this finding during the FY2022 audit, we worked with our external consultant, our Council auditors and our external auditor to reperform and review the base year and subsequent year calculations of revenue, using financial information in our final audit reports. These...

Action Plan: Upon learning of this finding during the FY2022 audit, we worked with our external consultant, our Council auditors and our external auditor to reperform and review the base year and subsequent year calculations of revenue, using financial information in our final audit reports. These corrected calculations of lost revenue have been clearly documented and will be reported going forward. We will continue to work to ensure that all controls for grants be documented with written procedures. The procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the controls be documented in a clear, reperformable manner including the name of each responsible individual, the specific control they performed over compliance for the grant and the date(s) the controls were performed. Contact Names responsible for the plan – Marcia Saulo Anticipated completion date of the plan – September 30, 2024

View Audit 310950

Finding 404156 (2023-002)

Material Weakness 2023

City of Jacksonville

FL

Allowable Costs / Cost Principles Special Tests & Provisions Subrecipient Monitoring § 200.303 § 200.330

Action Plan: Upon learning of this finding during the FY2022 audit, we worked with the Neighborhoods Department to ensure wage rate requirement compliance was prioritized going forward. Considering this finding was presented near the completion of the FY2023 year, we expect this finding to be resolv...

Action Plan: Upon learning of this finding during the FY2022 audit, we worked with the Neighborhoods Department to ensure wage rate requirement compliance was prioritized going forward. Considering this finding was presented near the completion of the FY2023 year, we expect this finding to be resolved in FY2024. We will continue to work with our departments to ensure that all controls for grants are documented with written procedures. The procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the controls be documented in a clear, reperformable manner including the name of each responsible individual, the specific control they performed over compliance for the grant and the date(s) the controls were performed. Contact Names responsible for the plan – Marcia Saulo Anticipated completion date of the plan – September 30, 2024

View Audit 310950

Finding 404150 (2023-003)

Material Weakness 2023

Bucks County Community College

PA

Reporting Material Weakness

Finding 2023-003: Reporting Condition: The College’s publicly available Higher Education Emergency Relief Funds reports for the institutional and student expenditures overstated the total amount of expenditures the College incurred during the fiscal year ending June 30, 2023. The College overstated...

Finding 2023-003: Reporting Condition: The College’s publicly available Higher Education Emergency Relief Funds reports for the institutional and student expenditures overstated the total amount of expenditures the College incurred during the fiscal year ending June 30, 2023. The College overstated the total amount of student expenditures by $3,301,290 and overstated institutional expenditures by $1,127,289. Criteria: As described under Section 314 (e) of the Coronavirus Response and Relief Supplemental Appropriations Act of 2021 (CRRSAA), Public Law 116-260, and defined by the United States Education Department, an institution shall submit a quarterly expense report documenting the expenditures for both the student portion of HEERF money as well as institutional use of the HEERF money. These reports should be posted to the College’s website in a timely and accurate manner for the previously ended quarter. Cause: The College did not reconcile the reports posted to their publicly facing website with the underlying accounting records including the schedule of expenditures of federal awards. Effect of the Condition: Failure to comply with HEERF reporting requirements could jeopardize future federal funding. Action Taken: The College will review and reconcile the reports to the underlying accounting records including the schedule of expenditures of federal awards to ensure the reports reflect the activity that occurred during the reporting period. Name(s) of Contact Person(s) Responsible for Corrective Action: Patricia Smallacombe, Interim Associate Dean, Academic Partnerships Anticipated Completion Date: July 31, 2024

View Audit 310937

Finding 404146 (2023-002)

Material Weakness 2023

Bucks County Community College

PA

Special Tests & Provisions Subrecipient Monitoring Material Weakness

Finding 2023-002: Special Tests and Provisions Condition: The College has approximately 140 student financial assistance checks that were outstanding at year end that were over 240 days old and they have not been returned to the federal government. The College has also escheated uncashed student fi...

Finding 2023-002: Special Tests and Provisions Condition: The College has approximately 140 student financial assistance checks that were outstanding at year end that were over 240 days old and they have not been returned to the federal government. The College has also escheated uncashed student financial assistance checks to the state of Pennsylvania. Criteria: As outlined under 34 CFR 668.164 (1), an institution must have a process that ensures student financial assistance funds outstanding are returned to the federal government within 240 days. They may not be escheated to a state or revert to the institution or any other third party. Cause: The College did not have a process in place to monitor outstanding student financial assistance checks or to prevent these funds from escheating to the Commonwealth of Pennsylvania. Effect of the Condition: The College is not following required Federal Student Assistance regulations in maintaining an appropriate administrative capability to administer funds. Action Taken: The College will develop a process and procedures to ensure monitoring of outstanding student financial assistance checks and ensure that those checks are treated in accordance with Federal Student Assistance regulations. Name(s) of Contact Person(s) Responsible for Corrective Action: Niels Christensen, Chief Financial Officer Anticipated Completion Date: July 31, 2024

View Audit 310937

Finding 404144 (2023-002)

Material Weakness 2023

Park City Communities, INC

CT

HUD Housing Programs Eligibility

Park City's Response Rent Adjustment Letters Park City has implemented the requirement that all residents are to complete and sign their annual recertification forms within thirty days of receipt. This policy aims to streamline our administrative processes and ensure that all resident information re...

Park City's Response Rent Adjustment Letters Park City has implemented the requirement that all residents are to complete and sign their annual recertification forms within thirty days of receipt. This policy aims to streamline our administrative processes and ensure that all resident information remains up to date. Also, as PCC transitions to Rent Café for recertifications, we anticipate this will make the process easier for residents and staff. Income Verification Forms Park City requires all income verification forms and re-examination documents to be scanned and securely stored in Yardi, our new digital management system. Storing documents digitally helps us maintain compliance with regulatory requirements by ensuring that all records are accurately maintained and readily available for audits and inspections.

View Audit 310932

Finding 404143 (2023-001)

Material Weakness 2023

Park City Communities, INC

CT

HUD Housing Programs Eligibility

Park City's Response Park City has contracted with an outside firm to manage, staff and run the Housing Choice Voucher program. In the twenty instances where the utility allowance amount does not agree with HUD Form 50058, there are sixteen cases where the utility allowance does not agree with the...

Park City's Response Park City has contracted with an outside firm to manage, staff and run the Housing Choice Voucher program. In the twenty instances where the utility allowance amount does not agree with HUD Form 50058, there are sixteen cases where the utility allowance does not agree with the HUD Form 50058 reviewed and four cases where the incorrect utility allowance year was used in HUD Form 50058. In the sixteen cases where the utility allowance does not agree with HUD Form 50058 reviewed, it appears that the incorrect structure type was used in the calculation. The contractor has established structure type definitions and distributed them to staff. The contractor has conducted an internal training about how to determine structure type to ensure the accuracy of the utility allowance. In the four cases where the incorrect utility allowance year was used, these transactions were completed prior to the establishment of the 2023 utility allowances. The transactions should have been corrected after they were approved. The contractor will establish a listing of all applicable transactions completed with an effective date of November 1, 2024. Any transactions submitted prior to the approval date of the utility allowances will be reviewed and corrected.

View Audit 310932

Finding 404132 (2023-001)

Significant Deficiency 2023

Hias & Council Migration Service of Philadelphia

PA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Management agrees with the finding and has taken corrective action by purchasing and implementing software which will track the employee’s actual time spent. This software was placed in service on October 1, 2023.

View Audit 310920

Finding 404129 (2023-001)

Significant Deficiency 2023

Amskills, Inc.

FL

Reporting Internal Control / Segregation of Duties

Management intends to implement an accounting period closing checklist that addresses the following: Revenue Transactions: Verify that all revenue transactions for the month have been recorded accurately and in accordance with AmSkills revenue recognition policies. Confirm that revenue is recognized...

Management intends to implement an accounting period closing checklist that addresses the following: Revenue Transactions: Verify that all revenue transactions for the month have been recorded accurately and in accordance with AmSkills revenue recognition policies. Confirm that revenue is recognized when it is earned and the criteria for revenue recognition are met. Billing and Invoicing Processes: Ensure that all billings and invoices for services rendered during the month are processed and issued promptly. Review billing records to confirm accuracy and completeness of invoices issued. Expense Recognition: Review expense transactions to ensure they are recorded in the correct period. Verify that expenses incurred during the month are properly recognized and classified according to AmSkills’ accounting policies.Perform Reconciliations and Adjustments: - Conduct reconciliations between financial records and supporting documentation. Identify any discrepancies or variances and make necessary adjustments to ensure financial accuracy.

View Audit 310912

Finding 404124 (2023-001)

Significant Deficiency 2023

Wayne County Healthy Communities

MI

Significant Deficiency

In response to the audit finding for fiscal year 2023, Wayne County Healthy Communities has implemented processes and procedures to address the finding. • Finding Number 2023-01 WCHC Management agrees with the finding and will conduct a review of the current process for data intake and application o...

In response to the audit finding for fiscal year 2023, Wayne County Healthy Communities has implemented processes and procedures to address the finding. • Finding Number 2023-01 WCHC Management agrees with the finding and will conduct a review of the current process for data intake and application of sliding fee calculations into eClinicalWorks (our Electronic Health Record [EHR] system) performed by front desk staff. Process improvement actions will be taken (including trainings) to ensure all front desk staff have full understanding of the process, address any concerns, and avoid future errors. Anticipated Completion Date: December 15, 2024 Individuals Responsible: Amaal Haimout, Chief Operating Officer Jawan Simpson, Chief Financial Officer

View Audit 310909

Finding 404123 (2023-002)

Significant Deficiency 2023

Hampton Roads Community Action Program, Inc.

VA

Questioned Costs Allowable Costs / Cost Principles Reporting

DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-002 Head Start Cluster- Federal Assistance Listing Number 93.600 - Significant Deficiency in Internal Control over Allowable Costs Recommendation: Internal Controls should be implemented around expense cutoff to ensure all expenses relate to the appropria...

DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-002 Head Start Cluster- Federal Assistance Listing Number 93.600 - Significant Deficiency in Internal Control over Allowable Costs Recommendation: Internal Controls should be implemented around expense cutoff to ensure all expenses relate to the appropriate period, or in this case, school year. Action taken: We concur with the recommendation. On May 30, 2024, HRCAP drafted Accounting Policy 3.10 to be reviewed for addition to the Finance Policy Manual. This policy would serve to provide internal control procedures for grant-related transactions in accordance with Generally Accepted Accounting Principles (GAAP). Specifically, it outlines precise year end and cut-off procedures tailored to grant revenue and expenses, emphasizing the critical importance of recording these transactions within the appropriate grant period. Sincerely yours, Audrea Lambert, Chief Financial Officer

View Audit 310907 Questioned Costs: $1

Finding 404122 (2023-004)

Significant Deficiency 2023

Institute for Population Health, INC

MI

Patients who are eligible for the sliding fee discount will receive the discount based on the current year Sliding Fee schedule. The Sliding Fee Discount will be applied to the each year during a renewal period using the most recent Board approved Sliding Fee Discount.

View Audit 310901

Corrective Action Plans

Filters