Corrective Action Plans

Finding 401528 (2023-001)

Significant Deficiency 2023

IL

Reporting

Management concurs with the auditor’s finding and will 1) hire personnel within the accounting and finance department so that all defined tasks can be performed in a more timely manner and 2) evaluate current processes to determine how to make them more efficient so that the current personnel within...

Management concurs with the auditor’s finding and will 1) hire personnel within the accounting and finance department so that all defined tasks can be performed in a more timely manner and 2) evaluate current processes to determine how to make them more efficient so that the current personnel within the accounting and finance department are able to complete their tasks in a more timely manner

View Audit 309567

Finding 401511 (2023-001)

Significant Deficiency 2023

Vita Nova, Inc.

FL

HUD Housing Programs Special Tests & Provisions Significant Deficiency

May 22, 2024 Vita Nova, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent public accounting firm: Holyfield & Thomas, LLC, 125 Butler Street, West Palm Beach, FL 33407 Audit period: For the fiscal year ended Septembe...

May 22, 2024 Vita Nova, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent public accounting firm: Holyfield & Thomas, LLC, 125 Butler Street, West Palm Beach, FL 33407 Audit period: For the fiscal year ended September 30, 2023. The findings from the September 30, 2023 schedule of findings and questions costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FEDERAL AWARD PROGRAM AUDITS U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (HUD) 2023-001 Significant deficiency for the Continuum of Care Program, Youth Homeless Demonstration Program (YHDP) – Assistance Listing No. 14.267. Recommendation: We recommend that when the rent reasonableness worksheet reflects that the proposed rent is not reasonable, the lease contracts should not be approved, and negotiations should begin with the landlord to get the rent within the reasonable range. To ensure this step is taken, we recommend that the Program Director review, and initial each rent reasonableness worksheet before the lease is signed for the client tenant. Action Taken: In September 2023, Vita Nova reassigned the YHDP program to the oversight of a new Director of Housing. In late October 2023, the new Director identified the specified issue as part of a detailed file review and immediately took action to correct this error. New lease agreements were established with both tenants as of November 2, 2023, using rent reasonable rates. Vita Nova has since taken additional steps to ensure this and other similar errors do not reoccur as follows: • Housing Case Managers are not authorized to complete rent reasonableness worksheets. This procedure is completed directly by the Director of Housing. • If the requested rent is found to not be reasonable, the Director of Housing initiates negotiations with the landlord. • If rent reasonable rates are not able to be negotiated, the lease will not be signed. • The Director of Housing approves all lease contracts and related rental costs. • Peer file reviews are conducted by Housing Case Managers (HCM) on a monthly basis, and review sheets are submitted to the Director of Housing. The Director of Housing then completes a follow-up internal review and returns any comments to the respective HCM(s) with a correction date for any needed revisions within 7 days. If the U.S. Department of Housing and Urban Development (HUD) has any questions regarding this plan, please call Kelly Landrum, Chief Operating officer at (561) 517-0040. Respectfully, Kelly A. Landrum Chief Operating Officer

View Audit 309564

Finding 401509 (2023-001)

Significant Deficiency 2023

Saint Luke's Health System, INC

MO

Special Tests & Provisions Subrecipient Monitoring Matching / Level of Effort / Earmarking

Finding 2023-001 – Special Tests and Provisions – Key Personnel Information of the federal program: Research and Development (R&D) Cluster Federal Grantor: U.S. Department of Health and Human Services Pass-Through Grantor: Oregon Health & Science University Assistance Listing No.: 93.847 Pass-Throug...

Finding 2023-001 – Special Tests and Provisions – Key Personnel Information of the federal program: Research and Development (R&D) Cluster Federal Grantor: U.S. Department of Health and Human Services Pass-Through Grantor: Oregon Health & Science University Assistance Listing No.: 93.847 Pass-Through Award Number: 1020881_STLUKES Pass-Through Award Period: 09/03/2021-12/31/2023 Pass-Through Grantor: University of Southern California Assistance Listing No.: 93.837 Pass-Through Award Numbers: 117726140/SCON-00003287; 117726140/SCON-00005033 Pass-Through Award Period: 03/22/2019-02/29/2024 Pass-Through Grantor: The Curators of the University of Missouri on Behalf of University of Missouri at Kansas City Assistance Listing No.: 93.103 Pass-Through Award Numbers: 00119058/00079685 Pass-Through Award Period: 09/30/22-09/29/2025 Views of Responsible Officials and Planned Corrective Actions: Quarterly reviews of key personnel effort were instituted in December 2023 to allow for timely identification and communication of potential changes in key personnel or significant reductions of effort. Responsible Individual: Brian Walton, Director Finance Research Operations Completion Date: December 2023

View Audit 309562

Finding 401465 (2023-001)

Significant Deficiency 2023

Alabama State University

AL

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

Finding 2023-001 - Special Tests and Provisions - Enrollment Reporting - Repeat Finding There were students who withdrew on 9/21/23 and 9/24/23, but at the time of the Clearinghouse Enrollment Report, which was submitted on 10/11/23, neither of the students were listed as withdrawn in PeopleSoft whe...

Finding 2023-001 - Special Tests and Provisions - Enrollment Reporting - Repeat Finding There were students who withdrew on 9/21/23 and 9/24/23, but at the time of the Clearinghouse Enrollment Report, which was submitted on 10/11/23, neither of the students were listed as withdrawn in PeopleSoft when the data was pulled for submission. The next enrollment submission was 12/4/2,3 which showed that both students were withdrawn; however, the 60 days had elapsed. In order to strengthen the policies and procedures with regard to the enrollment reporting requirements, we will hire a person that will be dedicated to ensuring that data flow between the student information system and tertiary systems is running efficiently and accurately. This person will be responsible for thorough research, analysis, and administrative efforts related to the auditing of complex data collections. In the meantime, the Office of Records & Registration will make sure that the term withdrawal forms are completed on a daily basis so that we do not miss any during the enrollment submission with NSC. Anticipated Date of Completion: September 30, 2024 Contact: Marie McNear Director of Records and Registration mmcnear@alasu.edu 334-229-4312

View Audit 309558

Finding 401463 (2023-001)

Significant Deficiency 2023

Housing Authority of the County of Merced

CA

HUD Housing Programs Reporting Significant Deficiency

1. Finding 2023-001 a. Comments on the Finding and Each Recommendation: The Authority concurs with the finding. Additionally, we agree with the recommendations. b. Action(s) Taken or Planned on the Finding To address the significant deficiency in HQS re-inspections, we will immediately implement a s...

1. Finding 2023-001 a. Comments on the Finding and Each Recommendation: The Authority concurs with the finding. Additionally, we agree with the recommendations. b. Action(s) Taken or Planned on the Finding To address the significant deficiency in HQS re-inspections, we will immediately implement a streamlined scheduling and tracking system to ensure timely re-inspections and compliance with 24 CFR Part 982. Additionally, we have since replaced the staff member responsible for the non-compliance and reassigned these responsibilities to another department staff member to better allocate resources and talent to prioritize HQS re-inspections.

View Audit 309554

Finding 401454 (2023-103)

Significant Deficiency 2023

Central Arizona Shelter Services, Inc.

AZ

Reporting

Management agrees with this finding. Effective May 20, 2024, the Director of Finance hired an experienced professional as an Assistant Director of Finance to assist in the completion of the year-end closing and financial reporting process. This will improve the timeliness of CASS’s submittal to the ...

Management agrees with this finding. Effective May 20, 2024, the Director of Finance hired an experienced professional as an Assistant Director of Finance to assist in the completion of the year-end closing and financial reporting process. This will improve the timeliness of CASS’s submittal to the Federal Audit Clearinghouse.

View Audit 309553

Finding 401453 (2023-102)

Significant Deficiency 2023

Central Arizona Shelter Services, Inc.

AZ

Procurement, Suspension & Debarment

Management agrees with this finding. CASS has incorporated the Federal guidelines for procurement requirements in the CASS Accounting Manual and will follow these guidelines to ensure vendor procurement documentation is retained per Federal guidelines.

View Audit 309553

Finding 401449 (2023-101)

Significant Deficiency 2023

Central Arizona Shelter Services, Inc.

AZ

Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles

Management agrees with this finding. CASS does not have any subrecipients. However, if CASS has subrecipients in the future, comprehensive written policies and procedures will be in place to ensure all subrecipients payments are made on a timely basis and all required documentation and communication...

Management agrees with this finding. CASS does not have any subrecipients. However, if CASS has subrecipients in the future, comprehensive written policies and procedures will be in place to ensure all subrecipients payments are made on a timely basis and all required documentation and communications will be retained as result of missing or inaccurate information in the subrecipient’s drawdown requests prior to remittance.

View Audit 309553

Finding 401447 (2023-001)

Significant Deficiency 2023

Community Mental Health Services of Livingston County

MI

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.214

Community Mental Health Services of Livingston County Single Audit Report: Corrective Action Plan Year ended September 30, 2023 Finding 2023-001- Suspension and Debarment Requirement: As required by 2 CFR 200.214, Non-Federal entities are subject to the non-procurement debarment and suspension regul...

Community Mental Health Services of Livingston County Single Audit Report: Corrective Action Plan Year ended September 30, 2023 Finding 2023-001- Suspension and Debarment Requirement: As required by 2 CFR 200.214, Non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Finding: Vendor was not checked for suspension and debarment prior to execution of the contract. Also, the contract did not include certification that vendor was not suspended or debarred. Questioned Cost: None. Recommendation: Contract language should be updated to include certification that vendor is not suspended or debarred. Corrective Action Plan LCCMHA is committed to addressing the concern raised by RPC and agrees with the above recommendation. The Contract Manager will modify existing contract language to include certification that vendors are not suspended or debarred. This change will be implemented for fiscal year 2025 commencing 10/01/24.

View Audit 309552

Finding 401431 (2023-001)

Material Weakness 2023

Sanford

SD

Questioned Costs Procurement, Suspension & Debarment § 200.213 § 200.303 § 200.320

Sanford Corrective Action Plan December 31, 2023 Finding 2023-001 – Suspension and Debarment/Procurement Information on the federal program: Federal Agency: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing: 93.155 Award ...

Sanford Corrective Action Plan December 31, 2023 Finding 2023-001 – Suspension and Debarment/Procurement Information on the federal program: Federal Agency: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing: 93.155 Award Year: 2021 Planned corrective actions: As it relates to the reliance on the third-party vendor that conducts suspension and debarment -party vendor searches, the third-party vendor provides Sanford a SOC (System and Organizational Controls) 2 Type II report annually over the effectiveness of its controls. This is reviewed by Sanford’s compliance department to ensure that there are no findings that would be of concern to Sanford’s reliance on the vendor transaction. Considering the third-party vendor is not relied upon for financial controls, the third-party vendor does not have a SOC 1 (System and Organization Controls) Report and therefore did not provide this level of report to Sanford. To provide context on scale of vendors subject to suspension and debarment, Sanford paid a total of 23,754 vendors in 2023. There were three vendors identified through the vendor setup and monitoring process to be suspended or debarred. None of those vendors were associated with the programs funded with federal funds. Sanford’s preventive and detective controls and operating procedures provide reasonable assurance over the effectiveness of the controls necessary to prevent the risk of federal funds being paid to the vendors that are suspended or debarred. Sanford believes the risk of any material disbursement to suspended and debarred vendor is effectively mitigated through existing preventive and detective internal controls. In August 2023, Sanford began documenting a periodic validation of the suspension and debarment search results performed by the third-party vendor for vendor searches that yield no suspension and debarment match. In addition, Sanford enhanced its procedural documentation regarding retention of evidence related to reconciliation of vendor list when discrepancies are identified and the suspension and debarment results generated through the vendor setup process. Responsible official: Tracy Sattler, Director of Compliance and Melanie Paape, Vice President of Supply Chain Operations As it relates to the procurement of goods and services, Sanford’s preventive and detective controls and operating procedures provide reasonable assurance over the effectiveness of the controls necessary to prevent the risk of federal funds being utilized for procurement. Sanford believes the risk of any material disbursement subject to procurement is effectively mitigated through existing preventive and detective internal controls. To provide context on the scale of procurement under the program $2,298,733 in expenditures exceeded the micro purchase threshold and $307,249 were found to have inadequate documents for sole source. Sanford will provide education to applicable departments related to the compliance requirements subject to procurement. Sanford will document the procurement process from the initial approval to potential sale/disposition items. Responsible official: Kristi Crawford, Director of Office of Grants Anticipated completion date: June 30, 2024

View Audit 309551 Questioned Costs: $1

Finding 401430 (2023-001)

Significant Deficiency 2023

Harrison County, Mississippi

MS

Reporting Significant Deficiency Program Income

CORRECTIVE ACTION PLAN 2023-001 Item 2023-001 Significant Deficiency in Internal Control over Compliance Program Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing 21.027 Compliance Requirement Reporting Criteria The U.S. Department of Treasury SLFRF Compliance and Report...

CORRECTIVE ACTION PLAN 2023-001 Item 2023-001 Significant Deficiency in Internal Control over Compliance Program Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing 21.027 Compliance Requirement Reporting Criteria The U.S. Department of Treasury SLFRF Compliance and Reporting Guidance requires the County prepare quarterly submissions of the Project and Expenditure Report. The 2023 Compliance Supplement identifies multiple Key Line Items in the report, including cumulative expenditures and current period expenditures. Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with by submitting the reports accurately. Condition For the fiscal year under audit, the Project and Expenditure Report reported cumulative expenditures as program income, and the total obligation was reported as cumulative expenditures before the amounts had actually been spent. This was noted on the first two quarterly reports, but the last two quarterly reports were corrected. Cause The County followed a process for reviewing the reports and understanding program requirements; however, the new and emerging nature of the program and related guidance limited the internal knowledge necessary to identify the errors. Effect Required reports submitted to the Federal Agency contained inaccuracies to identified key elements. Recommendation We recommend that the County expand its review process for key reports to consider if new or emerging funding merits additional staff training or the engagement of outside assistance. PERSON RESPONSIBLE FOR CORRECTION ACTION: Becky Haynes, County Auditor CORRECTIVE ACTION PLANNED: We agree with the finding and have initiated discussions to provide training and implement procedures to ensure compliance. We have made these changes during the fiscal year, where the last two quarterly reports were properly stated . ANTICIPATED COMPLETION DATE: September 30, 2023. See prior year finding 2022-001.

View Audit 309550

Finding 401413 (2023-001)

Significant Deficiency 2023

Boulder Crest Foundation

VA

Cash Management Reporting Significant Deficiency § 200.61

Corrective Action Plan For the year ended December 31, 2023 Identifying Number: 2023-001 Finding: The overall process for tracking federal funds spent and the reimbursement process is a manual process performed by one department. The Foundation lacks formal policies for reimbursement and timely...

Corrective Action Plan For the year ended December 31, 2023 Identifying Number: 2023-001 Finding: The overall process for tracking federal funds spent and the reimbursement process is a manual process performed by one department. The Foundation lacks formal policies for reimbursement and timely review of calculations throughout the year. Corrective Action Taken or Planned: Management is actively working with the awarding agencies to fully understand the compliance requirements and implement appropriate policy and process to administer the federal programs. Management is reviewing the current procedures and formalizing the process for tracking and reporting of federal funds. The responsible individuals for the plan are the Chief Executive Officer and Controller.

View Audit 309540

Finding 401412 (2023-003)

None 2023

The University of Alabama in Huntsville

AL

Student Financial Aid Reporting Eligibility

The University concurs with the auditors' finding. We are implementing measures to timely report student enrollment status changes to the National Student Loan Data System (“NSLDS”). The University of Alabama in Huntsville maintains records for each student’s enrollment status (full-time, three-quar...

The University concurs with the auditors' finding. We are implementing measures to timely report student enrollment status changes to the National Student Loan Data System (“NSLDS”). The University of Alabama in Huntsville maintains records for each student’s enrollment status (full-time, three-quarter time, etc.) within our student information system. Each month, UAH transmits a data file containing updated enrollment statuses for all students to the National Student Clearinghouse (“Clearinghouse”). The Clearinghouse then reports the updated enrollment status to “NSLDS". Retirements of key personnel within the Registrar's Office impacted the ability to maintain consistent review of enrollment reporting. A new Registrar was hired on November 13. Additionally, a comprehensive procedural guide detailing the process for reviewing Clearinghouse errors and warning reports will be developed. This documentation will enable cross-training of other personnel to maintain the review process during staff absences or vacancies, upholding standardized practices and ensuring student enrollment status changes are reported timely. The University expects to complete this corrective action plan by December 2024. For follow-up questions or if you need any additional information, please feel free to contact, contact Patrick James, Associate VP for Student Affairs, at pgj0002@uah.edu who is responsible for this corrective action.

View Audit 309538

Finding 401408 (2023-002)

None 2023

The University of Alabama in Huntsville

AL

Subrecipient Monitoring

The University concurs with the auditors' finding. Management understands the requirement to obtain student voluntary consent to participate in electronic transactions. As required by Federal law, The University of Alabama in Huntsville (“UAH”) must inform students that it conducts business electron...

The University concurs with the auditors' finding. Management understands the requirement to obtain student voluntary consent to participate in electronic transactions. As required by Federal law, The University of Alabama in Huntsville (“UAH”) must inform students that it conducts business electronically and allow students to choose to conduct business through other means. During the 2024-2025 academic year UAH will make available to students the option of electronic communication or non-electronic communications by using our custom Password reset application. To access UAH services, all students must voluntarily provide consent to participate in electronic transactions. This consent will be recorded in our Banner system. The University expects to complete this corrective action plan by December 2024. For follow-up questions or if you need any additional information, please feel free to contact, contact Patrick James, Associate VP for Student Affairs, at pgj0002@uah.edu who is responsible for this corrective action.

View Audit 309538

Finding 401407 (2023-001)

Material Weakness 2023

Building Engineering and Science Talent

CA

Subrecipient Monitoring Reporting § 200.502

Finding Number 2023-001: Allowable Cost/Cost Principles: Grant Award Period Year Ended December 31, 2023. Condition: In testing performed under Air Forces Defense Research Sciences Program, the Auditors indentified a deficiency that was the result of subrecipients expenses being recorded in accorda...

Finding Number 2023-001: Allowable Cost/Cost Principles: Grant Award Period Year Ended December 31, 2023. Condition: In testing performed under Air Forces Defense Research Sciences Program, the Auditors indentified a deficiency that was the result of subrecipients expenses being recorded in accordance with GAAP rather than CFR compliance for the purposes of the single audit. (SEFA). View of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Organization revised its review procedures and controls so that subrecipient expenditures are recorded in the proper accounting fiscal year according to 2 CFR Part 200 Subpart F section 200.502, whereby amounts will be reported as expended when the disbursement is made to the subrecipient for single audit purposes. These steps should correct the deficiency. Contact Person: Stephanie Peluso, Senior Staff Accountant Finance (760-802-7554) and/or Diane Peluso, Senior Contract Advisor (760-522-5300) Propsed Completion Date: This action plan was completed on 5/17/2024.

View Audit 309529

Finding 401406 (2023-001)

Significant Deficiency 2023

Community Mental Health Partnership of Southeast Michigan

MI

Subrecipient Monitoring Internal Control / Segregation of Duties Significant Deficiency § 200.332

Corrective Action Plan Finding: 2023-001 – Communications with Subrecipients (repeat comment) Condition: Contracts with subrecipients did not include portions of required disclosures. Corrective Action Plan: CMHPSM added an additional staff position, Regional Project Assistant, to do additional w...

Corrective Action Plan Finding: 2023-001 – Communications with Subrecipients (repeat comment) Condition: Contracts with subrecipients did not include portions of required disclosures. Corrective Action Plan: CMHPSM added an additional staff position, Regional Project Assistant, to do additional work on contracts. This position was added after the April 2023 Board meeting to assist with contract reviews. The position reports up to CJ Witherow.

View Audit 309525

Finding 401401 (2023-001)

Significant Deficiency 2023

Neighborhood Healthsource

MN

Reporting Significant Deficiency

Finding # 2023-001 Condition The Health Center did not meet its financial reporting obligations under the grant during the year. During the audit, it was determined the Health Center did not file the annual Federal Financial Report within 90 days of the required reporting end date. Response The Fede...

Finding # 2023-001 Condition The Health Center did not meet its financial reporting obligations under the grant during the year. During the audit, it was determined the Health Center did not file the annual Federal Financial Report within 90 days of the required reporting end date. Response The Federal Financial Report was filed late in 2023 due to an extended vacancy of a key finance position. The position has now been filled and should not be an issue going forward. Responsible Party Curt Engels, Finance Director Estimated Completion On-going

View Audit 309519

Finding 401400 (2023-001)

Significant Deficiency 2023

Denver Indian Health & Family Services, Inc.

CO

Procurement, Suspension & Debarment

The Organization has taken steps to implement this recommendation. Management will immediately begin providing a suspension and debarment form for vendors to complete to indicate whether they are suspended or debarred from receiving federal funds. In addition, management will either put a screenshot...

The Organization has taken steps to implement this recommendation. Management will immediately begin providing a suspension and debarment form for vendors to complete to indicate whether they are suspended or debarred from receiving federal funds. In addition, management will either put a screenshot or document language on the form to indicate management has reviewed the vendor’s status in SAM.gov.

View Audit 309506

Finding 401399 (2023-004)

Significant Deficiency 2023

Ouachita Multi-Purpose Community Action Program, Inc.

LA

Subrecipient Monitoring Cash Management Internal Control / Segregation of Duties

Management will have the employee responsible for the review of the LIHEAP Agency Invoice Reports sign each weekly report as approved.

View Audit 309493

Finding 401398 (2023-002)

Significant Deficiency 2023

Ouachita Multi-Purpose Community Action Program, Inc.

LA

Management is currently working to develop policies and procedures for identifying family members of relatives that apply for benefits and for approving their applications.

View Audit 309493

Finding 401397 (2023-003)

Significant Deficiency 2023

Ouachita Multi-Purpose Community Action Program, Inc.

LA

Management is currently working to develop stronger policies and procedures to ensure sufficient supporting documentation is maintained for each weekly LIHEAP Agency Invoice Report.

View Audit 309493

Finding 401396 (2023-001)

Significant Deficiency 2023

Ouachita Multi-Purpose Community Action Program, Inc.

LA

Questioned Costs Internal Control / Segregation of Duties

Management is currently working on creating policies and procedures for applications submitted by family members of employees and to require all clients to complete a disclosure that states if they are a family member of an employee. The Executive Director notified the Legislative Auditor and Fourth...

Management is currently working on creating policies and procedures for applications submitted by family members of employees and to require all clients to complete a disclosure that states if they are a family member of an employee. The Executive Director notified the Legislative Auditor and Fourth District Attorney of the matter on June 10, 2024. The board of directors has placed the LIHEAP manager on administrative leave.

View Audit 309493 Questioned Costs: $1

Finding 401393 (2023-003)

Material Weakness 2023

Albany Leadership Charter School for Girls

NY

Reporting

Name of Auditee: Albany Leadership Charter School for Girls Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by the Audit: Year ended June 30, 2023 CAP Prepared by: Carina Cook, Superintendent Phone: 518-694-5300 Current Finding on the Schedule of Findings and Responses (3) Finding 2023-003...

Name of Auditee: Albany Leadership Charter School for Girls Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by the Audit: Year ended June 30, 2023 CAP Prepared by: Carina Cook, Superintendent Phone: 518-694-5300 Current Finding on the Schedule of Findings and Responses (3) Finding 2023-003 - The Data Collection Form for the year ended June 30, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. a. Implementation of Plan of Action - Management will work with the auditors for timely completion of the audit and filing of the Data Collection Form. b. Implementation Date - Management expects to have this completed March 31, 2025. c. Persons Responsible for the Implementation - The Board of Trustees and the Superintendent.

View Audit 309492

Finding 401392 (2023-002)

Material Weakness 2023

Albany Leadership Charter School for Girls

NY

Name of Auditee: Albany Leadership Charter School for Girls Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by the Audit: Year ended June 30, 2023 CAP Prepared by: Carina Cook, Superintendent Phone: 518-694-5300 Current Finding on the Schedule of Findings and Responses (2) Finding 2023-002...

Name of Auditee: Albany Leadership Charter School for Girls Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by the Audit: Year ended June 30, 2023 CAP Prepared by: Carina Cook, Superintendent Phone: 518-694-5300 Current Finding on the Schedule of Findings and Responses (2) Finding 2023-002 - Salary contracts for two employees could not be reviewed for approval. Timesheets for hours worked could not be obtained and the approved hourly rate did not match the rate used to pay the employee. a. Implementation of Plan of Action - Management will begin keeping signed copies of employee salary contracts and hourly rates in the employee’s personnel file, and maintaining electronic copies of timecards. b. Implementation Date - The School expects to have this completed by June 30, 2024. c. Persons Responsible for the Implementation - The Board of Trustees and the Superintendent.

View Audit 309492

Finding 401390 (2023-002)

Significant Deficiency 2023

The Center for Comprehensive Care & Diagnosis of Inherited Blood

CA

Allowable Costs / Cost Principles § 200.430

Grants and Finance Teams have already implemented tracking time and effort by actual hours versus budgeted allocated and reconcile each quarter before recording into our general ledger application. To compile with the finding recommendation will require combining two separate award periods for the H...

Grants and Finance Teams have already implemented tracking time and effort by actual hours versus budgeted allocated and reconcile each quarter before recording into our general ledger application. To compile with the finding recommendation will require combining two separate award periods for the HRSA HTC Grant to coincide with CIBD's fiscal reporting period.

View Audit 309490

Corrective Action Plans

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