Corrective Action Plans

Finding 403292 (2023-002)

Significant Deficiency 2023

DC

Matching / Level of Effort / Earmarking § 200.303

The Department of Human Services (DHS) concurs with the finding. DHS Budget and Accounting staff will meet on a quarterly basis to review and walk through the SNAP source and supporting documentation for the required match to ensure the match is reported accurately on the SF-425. The Accounting an...

The Department of Human Services (DHS) concurs with the finding. DHS Budget and Accounting staff will meet on a quarterly basis to review and walk through the SNAP source and supporting documentation for the required match to ensure the match is reported accurately on the SF-425. The Accounting and Budget team has revised the supporting documents used to calculate the SNAP matching, level of effort and earmarking. These documents have been linked within one file to ensure all changes made to the supporting documents roll to the appropriate lines on the source document to ensure match calculation are accurate and verifiable. This document is reviewed by the Accounting and Budget team prior to populating the SF-425 in the Food Program Reporting System (FPRS). This process was implemented during the first quarter of FY2024. Contact - Hayden Bernard, Agency Fiscal Officer, DHS Estimated Completion Date - Completed on January 1, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403291 (2023-001)

Significant Deficiency 2023

Government of the District of Columbia

DC

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

The Department of Human Services (DHS) concurs with the finding. DHS will ensure that managers memorialize leave and overtime requests in writing in a manner that is best suited for the operational needs of the Department/Unit. Contact - Tania Mortensen, Chief Operating Officer, Marlene Akas, Huma...

The Department of Human Services (DHS) concurs with the finding. DHS will ensure that managers memorialize leave and overtime requests in writing in a manner that is best suited for the operational needs of the Department/Unit. Contact - Tania Mortensen, Chief Operating Officer, Marlene Akas, Human Resources Officer Estimated Completion Date - July 1, 2024 See Corrective Action Plan for chart/table

View Audit 310468 Questioned Costs: $1

Finding 403290 (2023-001)

Significant Deficiency 2023

City of Springfield, Nebraska

NE

Reporting

The City will monitor federal awards totals more closely in the future

View Audit 310460

Finding 403282 (2023-004)

Material Weakness 2023

Akron-Canton Regional Airport Authority

OH

Reporting § 200.328

The Airport has created additional internal notifications to prevent late submittals of annual Federal Aviation Administration SF 425 and SF 271 Reporting Forms.

View Audit 310459

Finding 403281 (2023-002)

Significant Deficiency 2023

Booth Residence Inc., A Georgia Corporation

GA

HUD Housing Programs

2. Finding 2023-002 c. Comments on the Finding and Each Recommendation Management agrees with the finding that evidence of a fidelity bond policy was not provided, however, a policy was in place, we were not able to provide evidence to the auditor. d. Action(s) Taken or Planned on the Finding We wil...

2. Finding 2023-002 c. Comments on the Finding and Each Recommendation Management agrees with the finding that evidence of a fidelity bond policy was not provided, however, a policy was in place, we were not able to provide evidence to the auditor. d. Action(s) Taken or Planned on the Finding We will implement procedures to ensure we can provide evidence of proper fidelity bond coverage as required by HUD.

View Audit 310458

Finding 403280 (2023-001)

Significant Deficiency 2023

Booth Residence Inc., A Georgia Corporation

GA

HUD Housing Programs Eligibility

Project Legal Name: Booth Residence, Inc., a Georgia Corporation HUD Project No.: 061-11293 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022-9/30/2023 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 The f...

Project Legal Name: Booth Residence, Inc., a Georgia Corporation HUD Project No.: 061-11293 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022-9/30/2023 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 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 2023-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and has taken steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding An experienced third-party management agent approved by HUD was hired to maintain tenant file documentation and to ensure compliance with HUD eligibility requirements.

View Audit 310458

Finding 403278 (2023-001)

Material Weakness 2023

Catherine Booth Friendship House Residence Inc., A Texas Corporation

TX

Questioned Costs HUD Housing Programs Reporting

Project Legal Name: Catherine Booth Friendship House Residence, Inc., A Texas Corporation HUD Project No.: 113-EE021 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022-9/30/2023 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone N...

Project Legal Name: Catherine Booth Friendship House Residence, Inc., A Texas Corporation HUD Project No.: 113-EE021 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022-9/30/2023 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 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 2023-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding Management is reaching out to HUD for retroactive approval of the repayments and will implement procedures to ensure HUD approval is obtained in the future, if needed. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Audit Findings, Questioned Costs and Recommendations 1. Finding 2022-001 Resolved. See finding 2023-001

View Audit 310457 Questioned Costs: $1

Finding 403275 (2023-005)

Material Weakness 2023

Southeast Rural Community Assistance Project, Inc.

VA

Subrecipient Monitoring Reporting § 200.328

2023‐005 (Pages 33‐34) – During the review of the reporting compliance requirement related to major program, it was determined that FFATA reports were not filed by the Organization within the required period. Furthermore, the Organization did not file an FFR report within the required deadline for a...

2023‐005 (Pages 33‐34) – During the review of the reporting compliance requirement related to major program, it was determined that FFATA reports were not filed by the Organization within the required period. Furthermore, the Organization did not file an FFR report within the required deadline for a grant it is a prime recipient. For grants on with the Organization is a subrecipient, it was determined the reimbursement requests and progress reports were not submitted within the required deadline. • Audit Recommendation – We recommend that management attend training related to federal grant requirements. We also recommend that management establish procedures to ensure that it meets FFATA requirements on a timely basis. The Organization should review its internal controls surrounding financial and progress reporting for each federal award and develop an effective reporting tracking system to allow the Organization to monitor and ensure reports are prepared and submitted within deadlines. • Management Response – We want it noted as the Prime Recipient for the aforementioned FFR report, that the system was down when the report was due, thus causing the report to be filed late. Attempts were made to reach out to get technical assistance in order to submit the report on time unfortunately it was submitted late. The staff did attend a training on FFATA procedures to ensure accurate and timely reporting as required. Finally, FFATA login has been established for collecting, and entering the required data into the FFATA portalsystem. • Contact Person: Charles Denny, Jr. – Director of Finance & Operations • Contact Person: Charysse Beard – Director of Regional Programs • Contact Phone Number: (540) 345‐1184 Ext. 128 and Ext. 134 • Proposed Completion Date: September 30, 2024

View Audit 310452

Finding 403273 (2023-002)

Material Weakness 2023

Evangeline Booth Residence, Inc., A Florida Corporation

FL

HUD Housing Programs Eligibility Reporting

Project Legal Name: Evangeline Booth Residence, Inc., a Florida Corporation HUD Project No.: 063-EE011-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022-9/30/2023 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404...

Project Legal Name: Evangeline Booth Residence, Inc., a Florida Corporation HUD Project No.: 063-EE011-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022-9/30/2023 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 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 2023-002 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding Procedures for accruing revenue, as appropriate, will be put in place as the accruing of expenses is already done. 2. Finding 2023-002 c. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. d. Action(s) Taken or Planned on the Finding Access to the Enterprise Income Verification (EIV) system [the system used to access Social Security information and Health and Human Services information] was not available due to the incorrect tax ID being identified to The Salvation Army personnel who had transitioned from another The Salvation Army HUD Project location. It took considerable efforts to get this corrected with HUD. The appropriate access to the system has now been given to the new personnel of this Ocala HUD Project. This lack of access impacted the early part of FY 2023 B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Audit Findings, Questioned Costs and Recommendations 1. Finding 2022-001 In Process. See finding 2023-001 2. Finding 2021-001 In Process. See finding 2023-001

View Audit 310448

Finding 403270 (2023-001)

None 2023

Pentucket Regional School District

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The Pentucket Regional School District respectfully submits the Following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, sch...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The Pentucket Regional School District respectfully submits the Following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through Massachusetts Department of Elementary and Secondary Education Special Education Cluster Special Education Grants to States Federal Assistance Listing No. 84.027 Special Education Preschool Grants Federal Assistance Listing No. 84.173 2023-001: Controls for Monitoring Payroll Charged to the Grant Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Internal Control Over Compliance – Other Matter Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal Awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with applicable cost principles. Condition: Payroll expenditures charged to the Special Education Cluster grant are required to be supported with documentation (i.e., semi-annual certifications and personnel activity reports) substantiating that the employees are eligible to be charged to the grant and that the payroll charged relates to time spent accomplishing grant objectives. The District does not utilize semi-annual time and effort certification forms to document the eligibility of the employees paid out of the grant. Context: The District did not maintain sufficient documentation to demonstrate compliance with federal and state time and effort reporting requirements in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. Effect: The District has not complied with the federal and state time and effort reporting requirements. Cause: Management has established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. The written guidelines and procedures outlined by management are not being followed as designed. Questioned Costs: Total payroll costs charged to the grant in 2023 totaled $703,789, which was paid on a bi-weekly basis throughout the year. Three of the pay periods were selected for testing, which totaled $117,345 for 61 employees paid out of the grant during those pay periods. From the pay periods selected for testing, the following known questioned costs were identified: Recommendation: The District should follow their written policies and procedures outlining the time and effort reporting and documentation requirements that must be adhered with to ensure compliance with federal and state time and effort reporting requirements. Management should adopt and implement standardized forms that include all data required by federal and state guidelines and provide training to ensure that program personnel understand the time and effort reporting requirements. Views of Responsible Officials and Planned Corrective Actions: The School District immediately began designing the form used for time and effort reporting related to special education grants, and the School District will begin issuing and collecting the forms for the special education grant for 2024, and future periods. If the Oversight Agency has questions regarding this plan, please call Suzanne Wallace, School Business Manager, at 978-346-7424, extension 126. Sincerely yours, Suzanne Wallace School Business Manager Pentucket Regional School District

View Audit 310445 Questioned Costs: $1

Finding 403267 (2023-002)

Material Weakness 2023

419 Walnut, Inc. 023-Ee235

MA

Management should review the internal controls in place to ensure that the initial certification process is performed in accordance with HUD guidelines.

View Audit 310441

Finding 403266 (2023-001)

Material Weakness 2023

419 Walnut, Inc. 023-Ee235

MA

Management should review the internal controls in place to ensure that the initial certification process is performed in accordance with HUD guidelines.

View Audit 310441

Finding 403265 (2023-003)

Material Weakness 2023

25 School Street, INC

MA

The necessary internal controls have been implemented and will be followed in the future to ensure that ensure an EIV income report is utilized to review tenant income within 90 days after transmission of the move-in certification to the Tenant Rental Assistance Certification System during the initi...

The necessary internal controls have been implemented and will be followed in the future to ensure that ensure an EIV income report is utilized to review tenant income within 90 days after transmission of the move-in certification to the Tenant Rental Assistance Certification System during the initial tenant certification process.

View Audit 310440

Finding 403264 (2023-002)

Material Weakness 2023

25 School Street, INC

MA

The necessary internal controls have been implemented and will be followed in the future to ensure that ensure the EIV system is utilized during the existing tenant recertification process.

View Audit 310440

Finding 403263 (2023-001)

Material Weakness 2023

25 School Street, INC

MA

Questioned Costs

The necessary internal controls have been implemented and will be followed in the future to ensure that replacement reserve is funded in accordance with the terms of the regulatory agreement. On September 11, 2023, the replacement reserve account was funded with the delinquent required replacement r...

The necessary internal controls have been implemented and will be followed in the future to ensure that replacement reserve is funded in accordance with the terms of the regulatory agreement. On September 11, 2023, the replacement reserve account was funded with the delinquent required replacement reserve deposits.

View Audit 310440 Questioned Costs: $1

Finding 403262 (2023-003)

None 2023

Dennis-Yarmouth Regional School District

MA

The District has already worked with the Auditor to set a target date of October 1 annually to have all the records available for review. This will give the auditor six (6) months to review, ask questions, and complete the audit.

View Audit 310434

Finding 403261 (2023-002)

Significant Deficiency 2023

Dennis-Yarmouth Regional School District

MA

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

The District Accountant now reviews all requisitions to be charged against grant funds prior to the requisition being approved into a Purchase Order. Any questions about a particular grant, or line item within the grant, are brought to the attention of the grant administrator. This will help to ensu...

The District Accountant now reviews all requisitions to be charged against grant funds prior to the requisition being approved into a Purchase Order. Any questions about a particular grant, or line item within the grant, are brought to the attention of the grant administrator. This will help to ensure that the funds are encumbered against the correct grant and account and reduce the need for adjusting journal entries in the future. Journal entries that reclassify the activity charged to a grant will also be reviewed and approved by the Assistant Superintendent prior to being posted.

View Audit 310434

Finding 403258 (2023-001)

Material Weakness 2023

Housing Authority of the County of Ford

IL

Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Managements Planned Corrective Action: The Executive Director, Jamie Satterfield will review all statements received and match detailed invoices to the statements prior to a check being prepared for payment. That detail will be made available to the Board member designated to co-sign the checks pr...

Managements Planned Corrective Action: The Executive Director, Jamie Satterfield will review all statements received and match detailed invoices to the statements prior to a check being prepared for payment. That detail will be made available to the Board member designated to co-sign the checks prior to distribution. Payment should be withheld until adequate documentation is obtained from the employee initiating the purchase.

View Audit 310431

Finding 403253 (2023-001)

Significant Deficiency 2023

Open Door Family Medical Center Inc.

NY

Special Tests & Provisions HUD Housing Programs

All supervisors conducted training sessions for all staff members involved in patient registration and billing processes to reinforce proper documentation and application of the sliding fee discount schedule. Further, the Center has implemented an internal audit/review system to ensure that the sli...

All supervisors conducted training sessions for all staff members involved in patient registration and billing processes to reinforce proper documentation and application of the sliding fee discount schedule. Further, the Center has implemented an internal audit/review system to ensure that the sliding fee discount schedule is properly applied based on patient information.

View Audit 310427

Finding 403252 (2023-001)

None 2023

Upmc

PA

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

Finding 2023-001 (Scope Limitation - Eligibility and Special Tests and Provisions) (Assistance Listing 93.767) UPMC follows the processes and procedures set forth by Pennsylvania Department of Human Services. As such, no corrective action will be taken.

View Audit 310425

Finding 403251 (2023-001)

Material Weakness 2023

City of Inver Grove Heights

MN

Reporting

Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Planned in Response to Finding: The City’s process for monitoring the ongoing reporting requirements has been enhanced to require the Fire Department send a copy of the final submitted report to t...

Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Planned in Response to Finding: The City’s process for monitoring the ongoing reporting requirements has been enhanced to require the Fire Department send a copy of the final submitted report to the Finance Department. Previously, the Finance Department was receiving only a verbal confirmation from the Fire Department that the report had been submitted. Official Responsible for Ensuring CAP: Amy Hove, Finance Director, would be responsible for procedures. Planned Completion Date for CAP: Procedures will be implemented for all reports due in 2024 although the City would like to note that the 2023 semi-annual financial report and 2023 semi-annual performance report due January 31, 2024 were submitted on time and a copy of each report has been saved within the Finance Department files. Plan to Monitor Completion of CAP: Staff in the Finance Department will continue to follow this procedure to ensure reports are submitted completely and on time. Sincerely, Amy Hove Finance Director

View Audit 310418

Finding 403250 (2023-003)

None 2023

West Elmwood Housing Development CORP

RI

To correct this findings the company engaged with a new auditor who understands the need and process of filing with the Federal Audit clearinghouse. The company is now aware of this filing and will request documentation that it has been completed.

View Audit 310415

Finding 403249 (2023-001)

Significant Deficiency 2023

Washington Housing Authority

IN

Procurement, Suspension & Debarment HUD Housing Programs

2023-001. Contract Administration Corrective action planned: 1. The Washington Housing Authority will hire project managers/consultants when a large project is to be completed that would be over the threshold. Anything under the threshold would be completed by obtaining quotes. 2. The current ...

2023-001. Contract Administration Corrective action planned: 1. The Washington Housing Authority will hire project managers/consultants when a large project is to be completed that would be over the threshold. Anything under the threshold would be completed by obtaining quotes. 2. The current Executive Director & current Deputy Director will attend all WHA Board of Commissioners meetings when their schedule allows so communication will be open and transparent. 3. All WHA Staff members and Board of Commissioners will follow Procurement Policy and have received a copy of the policy. The Executive Director, Deputy Director, and Washington Housing Authority Board of Commissioners will comply with all corrective action deemed appropriate with Audit Findings. Contact person: Maria Sergesketter, Executive Director. Anticipated completion date: We have implemented this since May 1, 2023.

View Audit 310404

Finding 403245 (2023-001)

Material Weakness 2023

Rsu 84/msad No 14

ME

Questioned Costs Special Tests & Provisions Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Margaret White, Superintendent Corrective Action: RSU 84 will take the following actions to address finding 2023-001 Wage Rate Requirements: As stated in RSU 84's April 20, 2023 Corrective Action P...

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Margaret White, Superintendent Corrective Action: RSU 84 will take the following actions to address finding 2023-001 Wage Rate Requirements: As stated in RSU 84's April 20, 2023 Corrective Action Plan, starting on May 1, 2023, RSU 84 began implementing internal control processes and procedures to ensure we followed the criteria for 2022-001 Special Test and Provisions Wage Rate Requirements. We asked for a prevailing wage rate clause in the contract provisions for construction contracts and obtained copies of certified payrolls. Based on conversations with the auditing team throughout the FY23 audit process, the district has worked with vendors/contractors to correct the issues to comply with CFR(s): 2 CFR Appendix II to Part 200; 29 CFR 5.2; 29 CFR 5.5. We made contact regarding the Davis Bacon language for FY 23 vendors that we had contracts with before May 2023. Payroll certifications for those individuals have been received from one company but not the other. The payroll was reviewed by the Business Manager and Auditor for Davis Bacon compliance. Moving forward to the current fiscal year (FY24), current and future year construction projects paid for with federal and/or state funding will include Davis Bacon language. Payroll certifications will be received with each invoice submitted for payment to the district and reviewed by the Business Manager for compliance with Davis Bacon guidelines as applicable. A copy of the 0MB Circulars containing the CFR guidelines has been received and reviewed by the Business Manager and applicable grant managers/coordinators to implement a more stringent internal control process and procedure to ensure all requirem ents are followed. The Business Manager will update the district's administrative team and central office staff on applicable guidelines to ensure compliance with all projects paid for by federal and/or state funding. Anticipated Completion Date: June 30, 2024

View Audit 310401 Questioned Costs: $1

Finding 403244 (2023-002)

Significant Deficiency 2023

Horizons Unlimited, Inc.

WI

Reporting Internal Control / Segregation of Duties

#2023-002 – Financial Reporting - The Organization is aware that its staff does not have a process to prepare financial statements, related notes and schedule of expenditures of federal awards in accordance with GAAP. The Organization will continue to make this decision on a cost/benefit basis and h...

#2023-002 – Financial Reporting - The Organization is aware that its staff does not have a process to prepare financial statements, related notes and schedule of expenditures of federal awards in accordance with GAAP. The Organization will continue to make this decision on a cost/benefit basis and have auditors assist in preparing the financial statements, related notes and schedule of expenditure of federal awards. Management does review the financial statements and compares to the Organization’s financial records for completeness and accuracy and accepts responsibility for those financial statements. Responsible Official: Jenna Van Den Wildenberg, Executive Director Anticipated Completion Date: This finding will not completely resolve itself given the cost/benefit basis the Organization continues to make.

View Audit 310399

Corrective Action Plans

Filters