Corrective Action Plans

Finding 404121 (2023-003)

Significant Deficiency 2023

MI

During the Budget Period April 1, 2022 to March 31, 2023, Healthy Start Performance Measure (HS 6) the percentage of Father and/or Partner Involvement with child <24 months to 80%. Program performance was 71%. Not achieved. HS 5, the percentage of Father and/or Partner Involvement during pregnancy t...

During the Budget Period April 1, 2022 to March 31, 2023, Healthy Start Performance Measure (HS 6) the percentage of Father and/or Partner Involvement with child <24 months to 80%. Program performance was 71%. Not achieved. HS 5, the percentage of Father and/or Partner Involvement during pregnancy to 80%. Program performance was 63%. Not achieved. Father involvement is a challenge while the program staff encourage, teach, and support Father involvement, too many relationships struggle with co-parenting and stress management issues.

View Audit 310901

Finding 404118 (2023-003)

Significant Deficiency 2023

Veterans, Inc. and Affiliate

MA

Cash Management Reporting Significant Deficiency

Audit Finding Reference: 2023-003 Internal Controls Over Cash Management and Reporting Planned Corrective Action: Our systems have required review and approvals procedures as described below but the notation of review and approval were not evident. Going forward either through email or sign-off, i...

Audit Finding Reference: 2023-003 Internal Controls Over Cash Management and Reporting Planned Corrective Action: Our systems have required review and approvals procedures as described below but the notation of review and approval were not evident. Going forward either through email or sign-off, it will show approval. a. Cash Drawdowns: i. Currently, all cash drawdowns are prepared by our grant accountant; and reviewed and approved verbally by our grant manager. In addition, all cash drawdowns are reviewed and approved by the national office of the grantor. Going forward, prior to the submission to the national office for approval, the cash drawdowns will be reviewed and approved via email or signature by upper management. b. Financial Reporting: i. Currently, all financial reports (FFR; SF-425; etc.) are prepared by our grant manager, with the assistance of information obtained from our grant accountant from the general ledger. These reports are reviewed and approved verbally by our Vice President of Finance, Development and Administration. In addition, all financial reports are reviewed and approved by the national office of the grantor. Going forward, prior to submitting the reports to the national office for approval, the reports will be reviewed and approved via email or signature by upper management. c. Performance Reporting: i. Performance reports are prepared by the grant lead, and verbally approved by their manager. Managers are copied on the emails to the Federal Office, verifying their approval of the report. Going forward, prior to submitting to the national office for approval, the reports will be reviewed and approved via email or signature by upper management. Planned Implementation Date of Corrective Action: 06/01/2024 Person Responsible for Corrective Action: Vice President – Finance, Development & Administration

View Audit 310900

Finding 404115 (2023-002)

Significant Deficiency 2023

Veterans, Inc. and Affiliate

MA

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Audit Finding Reference: 2023-002 Internal Controls Over Disbursements Planned Corrective Action: No documented review of employee reimbursements charged to grants: Our systems have required review and approvals procedures as described below but the notation of review and approval were not evide...

Audit Finding Reference: 2023-002 Internal Controls Over Disbursements Planned Corrective Action: No documented review of employee reimbursements charged to grants: Our systems have required review and approvals procedures as described below but the notation of review and approval were not evident. Going forward either through email or sign-off, it will show approval. All employee reimbursement expenses are reviewed and approved by the employee’s direct manager, within the payroll system (Paylocity) prior to processing payment (with bi-weekly payroll). In addition, the grant accountant and grant manager will review the timesheets and allocation of employee expenses to confirm that they agree. The approval is submitted via email to the payroll administrator for processing of the payroll. The payroll administrator will create the journal entry in the general ledger from the approval worksheet. In addition, with the implementation of our new general ledger system, the entries are reviewed and approved within the general ledger system by upper management. No documented review of payroll charged to grants: Our systems have required review and approvals procedures as described below but the notation of review and approval were not evident. Going forward either through email or sign-off, it will show approval. Payroll has multiple levels of approval. In FY23, the payroll folder, that includes timesheets, grant allocations, and payroll register, would be submitted for approval to the accounting manager. The accounting manager would review and approve payroll and return the folder to the payroll administrator for payroll submission to the payroll company. Starting in FY24, payroll would be submitted via email to the grant accountant, grant manager, and the assistant controller for multiple levels of review and approval. Corrections and approvals are done via email. In addition to the email approvals, upper management approves payroll by initialing the last page of the payroll register after a complete review. Furthermore, with the implementation of our new general ledger system, the entries are reviewed and approved within the general ledger system by upper management. Planned Implementation Date of Corrective Action: 02/01/2024 Person Responsible for Corrective Action: Vice President – Finance, Development & Administration

View Audit 310900

Finding 404112 (2023-004)

Significant Deficiency 2023

Catholic Charities West Michigan

MI

Reporting Significant Deficiency

Action Taken: Timely reporting as well as documented approvals are very important to Catholic Charities West Michigan and we agree that we must demonstrate that proper reviews or reports have occurred. We have implemented a process including monthly meetings with the Program Manager and the Finance...

Action Taken: Timely reporting as well as documented approvals are very important to Catholic Charities West Michigan and we agree that we must demonstrate that proper reviews or reports have occurred. We have implemented a process including monthly meetings with the Program Manager and the Finance Accountant to review activity and close the month. All reporting is now filed timely with proper documented review.

View Audit 310898

Finding 404109 (2023-003)

Material Weakness 2023

Catholic Charities West Michigan

MI

Questioned Costs Special Tests & Provisions Eligibility

Action Taken: The Senior Programs have undergone significant improvements in the last 6 months following an audit by the federal funder which resulted in a corrective action plan (CAP) and a repayment of $54,228. Plans were implemented during the spring of 2024 in response to the CAP which resulted...

Action Taken: The Senior Programs have undergone significant improvements in the last 6 months following an audit by the federal funder which resulted in a corrective action plan (CAP) and a repayment of $54,228. Plans were implemented during the spring of 2024 in response to the CAP which resulted in an overhaul of the processes in place to properly develop the volunteer checklists and assure all records for staff and volunteers are now compliant. Our Quality and Compliance and Finance team worked closely with the new Program Manager to assure that we will be fully compliant and remain so.

View Audit 310898 Questioned Costs: $1

Finding 404106 (2023-002)

Significant Deficiency 2023

Catholic Charities West Michigan

MI

Reporting Cash Management Significant Deficiency

Action Taken: Modifications of the Administrative Financial Management and Cash Management policies will be made to further address concerns identified in the Single Audit. In addition, the reconciliation process will be reviewed and improved to assure timely preparation of the SEFA. CCWM will rec...

Action Taken: Modifications of the Administrative Financial Management and Cash Management policies will be made to further address concerns identified in the Single Audit. In addition, the reconciliation process will be reviewed and improved to assure timely preparation of the SEFA. CCWM will reconcile federal programs to the passthrough agencies 9 months into the fiscal year at a minimum as part of the preparation of the SEFA report.

View Audit 310898

Finding 404105 (2023-002)

Significant Deficiency 2023

Rochester Housing Authority

NY

Questioned Costs Procurement, Suspension & Debarment

Name of Auditee: Rochester Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2023 CAP Prepared by: Shawn Burr, Executive Director Phone: (585) 697-6184 (A) Current Findings on the Schedule of Findings and Questioned Costs (2) Finding 2023-002 (a)...

Name of Auditee: Rochester Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2023 CAP Prepared by: Shawn Burr, Executive Director Phone: (585) 697-6184 (A) Current Findings on the Schedule of Findings and Questioned Costs (2) Finding 2023-002 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action taken. (b) Action taken - Procurement policies over record retention will be implemented. (c) Planned implementation date of corrective action - Completed by September 30, 2024.

View Audit 310889 Questioned Costs: $1

Finding 404104 (2023-003)

Significant Deficiency 2023

Rochester Housing Authority

NY

HUD Housing Programs Matching / Level of Effort / Earmarking

Name of Auditee: Rochester Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2023 CAP Prepared by: Shawn Burr, Executive Director Phone: (585) 697-6184 (A) Current Findings on the Schedule of Findings and Questioned Costs (3) Finding 2023-003 (a)...

Name of Auditee: Rochester Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2023 CAP Prepared by: Shawn Burr, Executive Director Phone: (585) 697-6184 (A) Current Findings on the Schedule of Findings and Questioned Costs (3) Finding 2023-003 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action taken. (b) Action taken - HQS inspections of Shelter Plus Care properties will be performed on an annual basis. (c) Planned implementation date of corrective action - Completed by September 30, 2024.

View Audit 310889

Finding 404103 (2023-001)

None 2023

Tufts Medical Center Inc. and Affiliates

MA

Reporting Internal Control / Segregation of Duties

Re: Finding 2023-001 – Lost Revenue Reporting, Corrective Action Plan To whom it may concern: We agree with the auditor’s finding that the Home Health Visiting Nurse Association (VNA) erroneously filed Reporting Period 5 separately from the Tufts Medicine filing, with data inconsistent with the pre...

Re: Finding 2023-001 – Lost Revenue Reporting, Corrective Action Plan To whom it may concern: We agree with the auditor’s finding that the Home Health Visiting Nurse Association (VNA) erroneously filed Reporting Period 5 separately from the Tufts Medicine filing, with data inconsistent with the previous filings and methodologies. Management has implemented controls to ensure access is limited and that the reporting will be communicated and submitted by the Tufts Medicine Corporate Finance team. Management has communicated the matter with HHS and is currently in communications to resolve. Tufts Medicine Finance

View Audit 310888

Finding 404102 (2023-001)

Material Weakness 2023

City of Groveland, Florida

FL

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking § 200.303

The City agrees with the recommendation to strengthen internal controls over grant reporting processes. To enhance accountability and accuracy, grant reports authored by the designated grant recipient, who is the City employee tasked with managing the grant activity, will now undergo a review by som...

The City agrees with the recommendation to strengthen internal controls over grant reporting processes. To enhance accountability and accuracy, grant reports authored by the designated grant recipient, who is the City employee tasked with managing the grant activity, will now undergo a review by someone else in the City independent of the report preparation. This review will focus on ensuring the reports are complete, accurate, and fully compliant with all stipulated grant requirements.

View Audit 310883

Finding 404101 (2023-001)

Significant Deficiency 2023

City of Butler

PA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

Federal Agency: Department of Housing and Urban Development Pass Through Agency: Pennsylvania Department of Community and Economic Development Program: Community Development Block Grants/ State's Program and Non-Entitlement Grants in Hawaii (CDBG), ALN 14.228 Criteria: In accordance with 2 CFR Pa...

Federal Agency: Department of Housing and Urban Development Pass Through Agency: Pennsylvania Department of Community and Economic Development Program: Community Development Block Grants/ State's Program and Non-Entitlement Grants in Hawaii (CDBG), ALN 14.228 Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The City did not have a process in place to obtain invoices or other supporting documentation from the subrecipient to ensure that the CDBG funding was spent on activities allowed and allowable costs prior to reimbursing the subrecipient. Subsequent to making the 2023 payments to the subrecipient, the City obtained the invoices for review. Cause: The City did not have procedures in place to ensure that the CDBG invoices to support payments to the subrecipient were obtained and reviewed. Effect: The lack of internal control processes to review supporting documentation to ensure compliance with federal requirements prior to payments being made to subrecipients could result in unallowable costs to occur and not be detected prior to payment of funding to the subrecipient. Questioned costs: Unknown Recommendation: We recommend that the City obtains invoice support for all reimbursement requests from the subrecipient prior to payment. These requests should be reviewed for allowable activities and allowable costs by an individual knowledgeable of the program requirements prior to approving for payment. This review should be documented. View of Responsible Officials and Planned Corrective Action: Mayor and City Clerk will be responsible for corrective action. The City will obtain invoice support for all reimbursement requests from the subrecipient PRIOR to payment. These requests will be reviewed for allowable activities and allowable costs by the Mayor of the City of Butler prior to payment. This review (invoices) will be documented and saved in a file on the clerk's computer. Trigger for the mayor to review invoices will be the email from DCED requesting signatures from the Mayor and the City Clerk. The procedures for reviewing all payment requests shall begin July, 2024 and shall be ongoing.

View Audit 310881 Questioned Costs: $1

Finding 404100 (2023-001)

Significant Deficiency 2023

Boys and Girls Clubs of Toledo and the Toledo Newsboys Association

OH

Cash Management Internal Control / Segregation of Duties

Auditor Description of Condition and Effect. We selected a sample of disbursements that were charged to the grant. Of this sample, 5 out of 40 disbursements had questioned costs. Two disbursements had amounts submitted for reimbursement but no actual costs were incurred by the Organization. Another ...

Auditor Description of Condition and Effect. We selected a sample of disbursements that were charged to the grant. Of this sample, 5 out of 40 disbursements had questioned costs. Two disbursements had amounts submitted for reimbursement but no actual costs were incurred by the Organization. Another two disbursements included expenses for other clubs outside the grant agreement that was charged to the grant. The last disbursement was missing supporting documentation for the costs charged to the grant. As a result of this condition, the Organization did not fully comply with the requirements of the Uniform Guidance. Auditor Recommendation. We recommend that the Organization verify that costs submitted for reimbursement are valid and allowable expenses. Additionally, the Organization needs to properly allocate costs in accordance with the grant agreements. Corrective Action. Management concurs with the finding. The Organization will ensure valid and allowable expenses, including proper allocation of costs, are remitted through enhancement of the current review processes. Responsible Person. Stacy Holman, Chief Financial Officer. Anticipated Completion Date. December 31, 2024.

View Audit 310880

Finding 404098 (2023-001)

None 2023

Appalachian School of Law

VA

Reporting

WE CONCUR WITH THE RECOMMENDATION AND IT WAS IMPLEMENTED IMMEDIATELY. THE CONDITION THAT LED TO THE FINDING WAS AN ANOMALY AND NOT EXPECTED TO OCCUR AGAIN.

View Audit 310874

Finding 404097 (2023-001)

Material Weakness 2023

Midland County Hospital District

TX

Questioned Costs Allowable Costs / Cost Principles Reporting

Management agrees with the finding that the Period 4 Provider Relief Fund report included expenses for utility and insurance expenditures that were not directly related to the District's prevention, preparation and/or response to the COVID-19 pandemic. Management reviewed HRSA guidance and examples...

Management agrees with the finding that the Period 4 Provider Relief Fund report included expenses for utility and insurance expenditures that were not directly related to the District's prevention, preparation and/or response to the COVID-19 pandemic. Management reviewed HRSA guidance and examples of allowable expenses prior to completing Period 4 Provider Relief Fund reporting and concluded these expenses were considered allowable as general and administrative expenses incurred during our response to the COVID-19 pandemic. Management notes that expenses and lost revenue reported exceed the amount of PRF funding received even if these expenses were excluded. We have taken corrective action for the review of completeness and accuracy for inclusion of allowable expenditures. PRF reporting, subsequent to this audit, will be reviewed prior to submission to ensure accuracy of reporting. Chief Financial Officer, Marie Castro, is responsible for ensuring the corrective action plan is followed. The corrective action plan will be implemented on June 30, 2024.

View Audit 310873 Questioned Costs: $1

Finding 404072 (2023-012)

Significant Deficiency 2023

Lutheran Social Services of New York, Inc.

NY

Reporting School Nutrition Programs

This has been resolved.

View Audit 310870

Finding 404071 (2023-011)

Significant Deficiency 2023

Lutheran Social Services of New York, Inc.

NY

Reporting

We will review all reporting requirements and ensure that these are recorded, reconciled and analyzed in a timely manner.

View Audit 310870

Finding 404058 (2023-002)

Significant Deficiency 2023

Wisconsin Coalition Against Sexual Assault Inc.

WI

Internal Control / Segregation of Duties

Grantee Response: We acknowledge the finding of the audit regarding the overclaimed amounts and the need for improved reconciliation and claim adjustments. We will implement a review procedure to enhance accountability and transparency in managing federal and state grant funds. Contact Person: Kel...

Grantee Response: We acknowledge the finding of the audit regarding the overclaimed amounts and the need for improved reconciliation and claim adjustments. We will implement a review procedure to enhance accountability and transparency in managing federal and state grant funds. Contact Person: Kelly Moe Litke, Interim Executive Director Anticipated Completion Date: Complete

View Audit 310863

Finding 404041 (2023-002)

Material Weakness 2023

Sunrise County Economic Council

ME

Reporting Material Weakness § 200.508 § 200.510

We provided the NOAA Award label and CFDA# as soon as we were able to obtain it from the program manager. We corrected the CFDA# for the Highway Planning and Construction as soon as we were able to obtain them from the MEDOT. The contract documents did not include that information. We reported the ...

We provided the NOAA Award label and CFDA# as soon as we were able to obtain it from the program manager. We corrected the CFDA# for the Highway Planning and Construction as soon as we were able to obtain them from the MEDOT. The contract documents did not include that information. We reported the revenue for the State and Local Recovery Funds in the award column. We now know to put the unspent revenue in deferred. We did not know the $310,000 was Federal Funds, we will know for the future. We will be sure to include Covid-19 labels and all the award dates in the future. We will look for training to prepare a SEFA document, it will be on our professional development list in this year.

View Audit 310862

Finding 404040 (2023-001)

Significant Deficiency 2023

Governmental Dept of the Fond Du Lac Band of Lake Superior Chippewa

MN

Internal Control / Segregation of Duties

Finding 2023-001 – Special Tests - Character Investigations by Indian Tribes and Tribal Organizations Assistance Listing Number – 93.210 Condition: One employee out of a selection of 25 for testing was found guilty of a felonious offense or any of two or more misdemeanor offenses under Federal, Stat...

Finding 2023-001 – Special Tests - Character Investigations by Indian Tribes and Tribal Organizations Assistance Listing Number – 93.210 Condition: One employee out of a selection of 25 for testing was found guilty of a felonious offense or any of two or more misdemeanor offenses under Federal, State, or Tribal law involving crimes of violence; sexual assault, molestation, exploitation, contact, or prostitution; crimes against persons; or offenses committed against children. Explanation of Disagreement: The Governmental Department of the Fond du Lac Band of Lake Superior Chippewa does not disagree with the finding. Corrective Action Plan: The Band will review its background investigation files for current employees to identify noncompliant adjudications that occurred prior to 2017. The employees identified as subject to a statutory bar under 42 C.F.R. § 136.405 will be unable to remain in their current positions. Name of Contact Person Responsible for Corrective Action Plan: Karen Walter, HR Director Anticipated Completion Date: August 30, 2024

View Audit 310860

Finding 404039 (2023-002)

Material Weakness 2023

National Association of Chronic Disease Directors

GA

Questioned Costs Cash Management Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.405

Finding 2023-002: Overdrawn Federal Funding Condition The auditors identified duplicated federal award expenditures amounting to $380,644, resulting in overdrawn federal funds by $380,644. The excess cash on hand was not returned to the funding source in a timely manner. Correction action: NACDD has...

Finding 2023-002: Overdrawn Federal Funding Condition The auditors identified duplicated federal award expenditures amounting to $380,644, resulting in overdrawn federal funds by $380,644. The excess cash on hand was not returned to the funding source in a timely manner. Correction action: NACDD has experienced drastic change in size over the past 3-4 years. Current policies and procedures have not been adequate for the size and volume of the transactions experienced in FY 23. In addition, there has been significant finance/accounting staff turnover including leadership of the Finance team. +The impact of this deficiency was isolated to one cooperative agreement which closed out as of 9.30.23. NACDD performed efficient and effective subsequent disbursement procedures after year end to ensure that expenses for this grant and others were recorded in the appropriate fiscal year. In the process of preparing the FFR and researching further additional expenditures related to this grant, expenses included in the initial subsequent disbursement adjustments, related to this grant were duplicated. +The Correction action plan includes previously implemented augmentation of the Finance staff. Since the end of the FY 23 fiscal year, the finance department has been fully staffed with knowledgeable accounting professionals, many who have financial federal grant experience. There is now a financial analyst on staff whose main responsibility is to reconcile and record federal grant expenditures and receivables. This process is done monthly. We believe that this additional procedure will eliminate the recurrence of this and any other like issues. Procedures related to the weekly PMS drawdown have been expanded to include reconciling the accounts receivable by grant with the PMS accounts to allow only amounts listed in PMS which are supported with appropriate expenditures to be drawn. +Implementation of corrective measures: The above expanded procedures and oversight have been in effect for most of the FY 24 fiscal year. PMS drawdowns are now done weekly with worksheets that tie in detail to the weekly expenditures. In addition, a control checklist will be created and utilized by the Finance staff leadership to monitor and document the successful implementation of corrective measures. + Additional over-arching controls – The Finance team will execute an interim audit process inhouse as of 6.30.24 and every year going forward to further identify errors and irregularities that may exist. If necessary, additional policies and procedures will be implemented to provide greater scope and assurance in preventing financial reporting errors. Responsible Person Trish H. Strong, CFO Anticipated completion date June 30, 2024

View Audit 310859 Questioned Costs: $1

Finding 404025 (2023-002)

Material Weakness 2023

Workforce Solutions Borderplex, Inc.

TX

Subrecipient Monitoring § 200.332

The contracts between the Board and its subrecipients did not include all the required elements as prescribed by 2 CFR Section 200.332. Management Response: The Board has taken immediate corrective action. We have implemented templates for fiscal reporting and introduced comprehensive checklists ...

The contracts between the Board and its subrecipients did not include all the required elements as prescribed by 2 CFR Section 200.332. Management Response: The Board has taken immediate corrective action. We have implemented templates for fiscal reporting and introduced comprehensive checklists for the contracts and procurement and finance departments. These measures are designed to ensure full compliance with 2 CFR Section 200.332 requirements and enhance our subrecipient source reporting protocols.

View Audit 310847

Finding 404011 (2023-001)

Significant Deficiency 2023

Workforce Solutions Borderplex, Inc.

TX

Subrecipient Monitoring § 200.332

Reference Number: 2023-001 - Material Weakness, Subrecipient Monitoring Recommendation: We recommend· that the Board improve policies and procedures to ensure communication identifies available funding for program services provided in a timely and efficient manner to the program providers. Concerni...

Reference Number: 2023-001 - Material Weakness, Subrecipient Monitoring Recommendation: We recommend· that the Board improve policies and procedures to ensure communication identifies available funding for program services provided in a timely and efficient manner to the program providers. Concerning monitoring its sub-recipients, policies and procedures should be enhanced to ensure that oversight of its sub-recipients is more frequent, timely, and responsive to findings. Management Response: In response to the identified material weakness regarding subrecipient monitoring, the Board has been placed on a Corrective Action Plan by the Texas Workforce Commission to address and rectify the issues. The key actions and improvements are as follows: 1. Implementation of New Dashboards and Projection Tools: Action Taken: The Board has developed and integrated advanced dashboards that provide real-time insights into programmatic decisions and their financial impacts. These tools facilitate continuous monitoring and alignment of the budget with program activities. Expected Outcome: Enhanced ability to manage budget variances promptly, ensuring that future expenditures are consistently within approved funding limits. 2. Strengthening Subrecipient Monitoring: Action Taken: The Board has established more frequent and systematic oversight mechanisms, including bi-weekly meetings and comprehensive data analysis to track and manage enrollment and expenditures. Expected Outcome: Improved compliance with federal regulations, timely identification of potential over-enrollments, and prevention of budget overruns. 3. Active Oversight and Continuous Communication: Action Taken: The Board has instituted regular bi-weekly conference calls and progress reporting with Texas Workforce Commission (TWC) staff to review and support implementing the corrective action plan. Expected Outcome: Enhanced transparency and accountability, ensuring all stakeholders are informed and aligned with the implemented corrective measures. 4. Development of Standard Operating Procedures (SOPs): Action Taken: The Board is in the process of developing formal SOPs for enrollment and financial management to standardize and document all processes. Expected Outcome: Clear guidelines and consistent practices that ensure efficient and compliant program management. 5. Benchmark and Progress Monitoring: Action Taken: Specific benchmarks have been established to reduce the average number of children served per day and to monitor the active oversight of the Child Care Services (CCS) program. Expected Outcome: Achievement of performance targets and improved management of program resources. 6. Implementation of Strong Budgetary Oversight: Action Taken: Robust budgetary oversight measures have been implemented to monitor financial activities closely and ensure adherence to budget constraints. This includes integrating stronger projection tools and regular variance analysis. Expected Outcome: Improved fiscal discipline and proactive identification of financial risks, preventing budgetary shortfalls and ensuring sustainable program funding. Conclusion: The Board is committed to addressing the issues identified in the audit and ensuring that all subrecipient activities are monitored effectively to comply with federal requirements. The corrective action plan and the new tools and procedures will strengthen our financial oversight and program management capabilities. The Board will continue to work closely with TWC to ensure the successful implementation of these measures and to prevent future occurrences of such issues.

View Audit 310847

Finding 404007 (2023-003)

Significant Deficiency 2023

Great Lakes Inter-Tribal Council Inc.

WI

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

Corrective Actions Taken or Planned: Create procedures by type of required reporting by grantor, as necessary. The procedure will include what and how the required report will be completed, who will and/or should review the required report, including signature for proof, and when the required report...

Corrective Actions Taken or Planned: Create procedures by type of required reporting by grantor, as necessary. The procedure will include what and how the required report will be completed, who will and/or should review the required report, including signature for proof, and when the required report should be completed. Procedures will be added to the accounting department procedures and shared with staff as necessary. Contact person(s) responsible for corrective action: Gina Brown, CFO Anticipated Completion Date: September 2024

View Audit 310846

Finding 403972 (2023-005)

Material Weakness 2023

Southeast Georgia Consolidated Housing Authority

GA

HUD Housing Programs Special Tests & Provisions

Finding 2023-005 Authority did not perform annual housing unit inspections The Authority has already implemented a control to ensure that this is not repeated in the future. The inspections were performed after the fiscal year end. Date of Completion: September 30, 2024

View Audit 310841

Finding 403971 (2023-004)

Material Weakness 2023

Southeast Georgia Consolidated Housing Authority

GA

Special Tests & Provisions HUD Housing Programs

Finding 2023-004 Operating Budget not approved until after the beginning of the fiscal year The Authority could not hold a meeting prior to September 30, 2022 due to personal circumstances of the Board members. The budget was approved at their meeting in early October 2022. The Board was aware o...

Finding 2023-004 Operating Budget not approved until after the beginning of the fiscal year The Authority could not hold a meeting prior to September 30, 2022 due to personal circumstances of the Board members. The budget was approved at their meeting in early October 2022. The Board was aware of the budget overruns but a revision was not prepared. The Board passed a Budget Policy at their meeting in January 2024 to correct this issue. Date of Completion: September 30, 2024

View Audit 310841

Corrective Action Plans

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