Corrective Action Plans

Finding 401372 (2023-002)

Significant Deficiency 2023

Corus International, Inc. and Affiliates

MD

Reporting Period of Performance § 200.303 § 200.344 § 200.502 § 200.510

2023-002 – Internal Control over Compliance and Compliance with Period of Performance Contact Name – Jeff Kaufman Position – Global Controller Contact – jkaufman@corusinternational.org Estimated date of completion: September 30, 2024 Corrective Action Plan – Corus management concurs with this fin...

2023-002 – Internal Control over Compliance and Compliance with Period of Performance Contact Name – Jeff Kaufman Position – Global Controller Contact – jkaufman@corusinternational.org Estimated date of completion: September 30, 2024 Corrective Action Plan – Corus management concurs with this finding and reaffirms its commitment to responsible stewardship of funding awarded to Corus by the United States Government and other donors. There are occasions when Corus may anticipate successfully negotiating a program extension with the USG or other donors. In the event there are immediate needs of the program’s potential beneficiaries, Corus may decide to utilize its own unrestricted funds in expectation that if the extension is obtained, these funds will be reimbursable under the terms of the extension. Corus recognizes that there is no guarantee that the program will be extended; thus, it understands that it incurs the expenses at its own risk. As a point of emphasis, while the expenses referenced in this finding were incorrectly coded such that this spending was erroneously included on the SEFA, Corus did not draw on USG funding to recover these expenses, the expenses were funded by Corus’ own unrestricted resources. Action steps to be implemented during the Corus 2024 fiscal year include: • The steps outlined in response to 2023-01 should also ensure proper account coding of expenses and timely monitoring of program spending against available obligated funds as well as program expiration dates.

View Audit 309472

Finding 401370 (2023-001)

Significant Deficiency 2023

Lake Area Improvement Corporation

SD

Significant Deficiency Internal Control / Segregation of Duties

Action Plan for Addressing Audit Finding on Intermediary Relending Program (IRP) Funds 1. Introduction Purpose: To address the audit finding regarding the Intermediary Relending Program (IRP) funds that were not fully insured by the Federal Deposit Insurance Corporation (FDIC) and to implement cor...

Action Plan for Addressing Audit Finding on Intermediary Relending Program (IRP) Funds 1. Introduction Purpose: To address the audit finding regarding the Intermediary Relending Program (IRP) funds that were not fully insured by the Federal Deposit Insurance Corporation (FDIC) and to implement corrective actions to ensure compliance with U.S. Department of Agriculture requirements. Scope: This action plan focuses on ensuring that all reserves and cash in the IRP revolving fund are fully insured or collateralized with U.S. Government obligations, as outlined in 7 CFR Part 4274.332(b). 2. Audit Findings Summary Finding: IRP funds on deposit with a local financial institution were not fully insured by the FDIC. Questioned Costs: None. Criteria: U.S. Department of Agriculture requires all reserves and cash in the IRP revolving fund to be fully insured or collateralized. Cause: Management was aware of the requirement but inadvertently overlooked it due to an influx of cash received during the year. Effect: Inadequate internal controls over compliance could result in noncompliance with grantor agency requirements and jeopardize LAIC’s continued participation in the program. Recommendation: Management should be aware of all program requirements and take appropriate action to correct deficiencies. 3. Action Steps Action Step 1: Review and Understand Program Requirements Finding Addressed: Lack of full insurance or collateralization of IRP funds. Description: Conduct a comprehensive review of 7 CFR Part 4274.332(b) and related requirements to ensure both team members and board of directors understand the compliance obligations. Responsible Person: Executive Director Resources Needed: Access to relevant regulatory documents, training materials. Timeline: Complete review and training by July 15, 2024. Success Criteria: All relevant staff have reviewed the regulations and can demonstrate understanding of the requirements. Action Step 2: Implement Monitoring and Controls Finding Addressed: Inadequate internal controls over compliance. Description: Develop and implement internal controls to monitor the insurance and collateralization status of IRP funds regularly. Responsible Persons: Executive Director and Administrative Assistant Resources Needed: Financial monitoring and monthly reviews. Timeline: Controls implemented by July 31, 2024. Success Criteria: Regular monitoring reports indicating compliance with insurance and collateralization requirements. Action Step 3: Secure Additional Insurance or Collateralization Finding Addressed: IRP funds not fully insured by the FDIC. Description: Ensure all IRP funds on deposit are either fully insured by the FDIC or collateralized with U.S. Government obligations. Responsible Persons: Executive Director and Administrative Assistant Resources Needed: Coordination with local financial institutions, legal advice if needed. Timeline: Complete by September 1, 2024. Success Criteria: Documentation showing that all IRP funds are fully insured or collateralized. Action Step 4: Regular Reporting to Board of Directors Finding Addressed: Inadequate internal controls over compliance. Description: Establish a regular reporting through monthly financials to update governance on the status of IRP fund compliance. Responsible Person/Team: Administrative Assistant Resources Needed: Reporting template, monthly meeting schedules. Timeline: Start regular reporting by September 26, 2024 Success Criteria: Monthly reports submitted to board of directors, with compliance status and any issues addressed. 4. Monitoring and Reporting Monitoring Process: Progress will be monitored through regular monthly meetings and monthly internal audits. Reporting Frequency: Monthly reports to board of directors. Responsible Person/Team: Executive Director and Administrative Assistant 5. Review and Adjustments Review Schedule: The action plan will be reviewed quarterly to assess progress and make necessary adjustments. Adjustment Process: Adjustments will be based on feedback from internal audits and progress reports, with updates approved by board of directors. 6. Conclusion Summary: This action plan outlines the steps to address the audit finding regarding the IRP funds and to ensure full compliance with USDA requirements. Commitment: LAIC is committed to implementing these actions to enhance internal controls, ensure compliance, and maintain continued participation in the IRP program. _________________________________________________________ Brooke Rollag, Executive Director

View Audit 309466

Finding 401366 (2023-002)

None 2023

Notre Dame College

OH

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding 2023-002 Management acknowledges that the portions of the FISAP were not updated to reflect activity for the year ended June 20, 2023. Management will defer to the Department of Education regarding the steps required to correct the error.

View Audit 309462

Finding 401360 (2023-001)

None 2023

Notre Dame College

OH

Student Financial Aid

Finding 2023-001 Management acknowledges that the composite score for the year ended June 30, 2023 was less than 1.5. After careful consideration, management announced that in-person instruction will conclude at the end of the 2024 spring semester.

View Audit 309462

Finding 401357 (2023-005)

Significant Deficiency 2023

Leelanau County, Michigan

MI

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

2023-005 – Procurement, Suspension and Debarment Auditor Description of Condition and Effect. The County did not verify that any of their vendors over $25,000 were not suspended or debarred from doing business with the County. As a result of this condition, the County was exposed to the risk that di...

2023-005 – Procurement, Suspension and Debarment Auditor Description of Condition and Effect. The County did not verify that any of their vendors over $25,000 were not suspended or debarred from doing business with the County. As a result of this condition, the County was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government. Auditor Recommendation. We recommend that the County verify that all of their vendors over $25,000 spent with federal funds were not suspended or debarred. Corrective Action. The County will be creating a Certification of Suspension/Debarment Status form for vendor certification. Responsible Person. County Administrator/Finance Department. Anticipated Completion Date. June 30, 2024.

View Audit 309459

Finding 401356 (2023-004)

Significant Deficiency 2023

Leelanau County, Michigan

MI

Procurement, Suspension & Debarment

2023-004 – Written Policies and Procedures Required by the Uniform Grant Guidance Auditor Description of Condition and Effect. Although the County has processes in place to cover these areas, there are no formal written policies covering payments, procurement, and allowability of costs that address ...

2023-004 – Written Policies and Procedures Required by the Uniform Grant Guidance Auditor Description of Condition and Effect. Although the County has processes in place to cover these areas, there are no formal written policies covering payments, procurement, and allowability of costs that address all of the areas required by the Uniform Guidance. As a result of this condition, the County did not fully comply with the Uniform Guidance. Auditor Recommendation. We recommend that the County draft the required policies as soon as practical, but no later then the end of fiscal year 2024. Corrective Action. Administration/Finance with work with legal council and auditors to draft the required changes. Responsible Person. County Administrator. Anticipated Completion Date. December 31, 2024.

View Audit 309459

Finding 401354 (2023-001)

Material Weakness 2023

Brinkley School District

AR

Equipment & Real Property Management Procurement, Suspension & Debarment Material Weakness § 200.313

To address the discrepancy and ensure accurate capital asset records, the technology director will do a: 1. Physical Re-inventory: Conduct a comprehensive physical re-inventory of all capital assets, focusing on areas where misplaced items are suspected. 2. Records Reconciliation: Compare physical i...

To address the discrepancy and ensure accurate capital asset records, the technology director will do a: 1. Physical Re-inventory: Conduct a comprehensive physical re-inventory of all capital assets, focusing on areas where misplaced items are suspected. 2. Records Reconciliation: Compare physical inventory findings with existing records. Identify and rectify any errors in location data, descriptions, or asset status. 3. Asset Tracking Improvement: Implement measures to improve asset tracking, such as: Updating asset tags with clear and accurate identification information; doing a major search to retire all old devices still in inventory; and cleaning out storage areas for all outdated assets. 4. Investigation: If theft or damage is found on any of these missing devices, an official investigation per the district's policies will occur.

View Audit 309454

Finding 401353 (2023-002)

Material Weakness 2023

Kid Power, Inc.

WI

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

Kid Power, Inc. agrees with the finding. The Organization will implement effective and written procedures for the review of cost allocation journal entries, allowable costs and activities, period of performance, matching, and reporting. The written procedures will explicitly lay out the processes fo...

Kid Power, Inc. agrees with the finding. The Organization will implement effective and written procedures for the review of cost allocation journal entries, allowable costs and activities, period of performance, matching, and reporting. The written procedures will explicitly lay out the processes for review and approval of each of these compliance components per each federal Assistance Listing that the Organization receives. Curtis Leitch, Deputy Director, will use the most up to date 2 CFR Part 200, Appendix XI - Compliance Supplement to identify the specific compliance requirements for each of the Assistance Listings and create the written procedures. Procedures for internal controls include monthly expense reports completed through Brex by the Operations Manager, Charles Thomas, and stored in Kid Power, Inc.’s Google Drive; allowability and expense allocations will be reported in Google Drive on monthly basis and completed by the Deputy Director, Curtis Leitch; cost allocation journal entries will be inputted into QuickBooks on monthly basis by the Deputy Director, Curtis Leitch. Federal allocation and reimbursement reporting will be prepared by the Deputy Director, Curtis Leitch; reviewed by the Executive Director, Andria Tobin; and submitted by the Deputy Director, Curtis Leitch, on a quarterly basis.All reviews and approvals will be documented henceforth in Kid Power, Inc.’s Google Drive. Curtis Leitch, Deputy Director, will oversee the implementation of this corrective action.

View Audit 309445

Finding 401352 (2023-001)

Material Weakness 2023

The Housing Authority of the City of Aiken, South Carolina

SC

Questioned Costs Matching / Level of Effort / Earmarking HUD Housing Programs

2023-001 ALN #14.850 – Public and Indian Housing Program – Activities Allowed, Unallowed Management agrees with the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Chanosha Lawton, Executi...

2023-001 ALN #14.850 – Public and Indian Housing Program – Activities Allowed, Unallowed Management agrees with the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Chanosha Lawton, Executive Director Projected Completion Date: June 30, 2024

View Audit 309443 Questioned Costs: $1

Finding 401348 (2023-003)

Significant Deficiency 2023

Marygrove Non-Profit Housing Corporation II

MI

Special Tests & Provisions Allowable Costs / Cost Principles HUD Housing Programs

Corrective Action Plan Marygrove Nonprofit Housing Corp II, dba McGivney Bethune Apartments Project No. 044-EE011 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-003 – Replacement Reserve Account Finding Type. Immaterial noncompliance; Significant def...

Corrective Action Plan Marygrove Nonprofit Housing Corp II, dba McGivney Bethune Apartments Project No. 044-EE011 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-003 – Replacement Reserve Account Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Special Tests and Provisions) Federal programs U.S. Department of Housing and Urban Development  Supportive Housing for the Elderly (CFDA# 14.157) Condition. The replacement reserve balance was not maintained in an interest-bearing account. Effect. As a result of this condition, the reserve for replacements account was underfunded during 2023 as no interest was earned. Plan. Management agrees with finding 2023-003 and has developed the following plan. Management will request a waiver from HUD for the interest-bearing requirement on the project’s reserve account due to the fees charged by Bank of America, which will exceed any interest earned on the account. Contact Person Responsible for This Corrective Action: David DeFrain, Vice President of Finance Anticipated completion date: June 30, 2024

View Audit 309440

Finding 401347 (2023-002)

Significant Deficiency 2023

Marygrove Non-Profit Housing Corporation II

MI

Internal Control / Segregation of Duties Special Tests & Provisions Allowable Costs / Cost Principles

Corrective Action Plan Marygrove Nonprofit Housing Corp II, dba McGivney Bethune Apartments Project No. 044-EE011 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-002 – Replacement Reserve Withdrawals Finding Type. Immaterial noncompliance; Significant...

Corrective Action Plan Marygrove Nonprofit Housing Corp II, dba McGivney Bethune Apartments Project No. 044-EE011 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-002 – Replacement Reserve Withdrawals Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Special Tests and Provisions) Federal programs U.S. Department of Housing and Urban Development  Supportive Housing for the Elderly (CFDA# 14.157) Condition. Certain capital expenditures, amounting to $6,135, were requested and reimbursed from the reserve for replacements after already having been requested and reimbursed from the reserve. Management corrected this oversight and transferred the duplicate reimbursed funds from the Project's operating account to the reserve for replacements in May 2024. Effect. As a result of this condition, the reserve for replacements account was underfunded during 2023. Plan. Management agrees with finding 2023-002 and has developed the following plan. All invoices submitted for reserve disbursement requests will be compared to those on prior withdrawals. Contact Person Responsible for This Corrective Action: Laura Maisevich, Senior Housing Manager Anticipated completion date: June 30, 2024

View Audit 309440

Finding 401346 (2023-001)

Significant Deficiency 2023

Marygrove Non-Profit Housing Corporation II

MI

Allowable Costs / Cost Principles Eligibility HUD Housing Programs

Corrective Action Plan Marygrove Nonprofit Housing Corp II, dba McGivney Bethune Apartments Project No. 044-EE011 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-001 – Eligibility - Tenant File Documentation Finding Type. Immaterial noncompliance; Sig...

Corrective Action Plan Marygrove Nonprofit Housing Corp II, dba McGivney Bethune Apartments Project No. 044-EE011 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-001 – Eligibility - Tenant File Documentation Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Eligibility) Federal programs U.S. Department of Housing and Urban Development  Supportive Housing for the Elderly (CFDA# 14.157) Condition. Out of a sample of 8 tenant files, it was noted: 1. One out of eight instances where a tenant EIV was not run within 90 days of move in; 2. One out of eight instances where a tenant's saving and checking accounts were not verified by a third party; 3. One out of eight instances where the incorrect balance was used to determine the tenant's checking account balance; 4. Two out of eight instances where a copy of the tenant's security deposit was not maintained in the tenant file; Effect. As a result of this condition, certain tenant files did not contain all required supporting documentation. Plan. Management agrees with finding 2023-001. All files are to be inspected in the current fiscal year to ensure compliance with HUD regulations. File maintenance will be competed following each move in and annual recertification. In addition to one-on-one training, the housing administrator has signed up for additional training including a WebEx on annual recertification and a basic EIV course. Additional training sessions are forthcoming. Contact Person Responsible for This Corrective Action: Laura Maisevich, Senior Housing Manager Anticipated completion date: June 30, 2024

View Audit 309440

Finding 401344 (2023-003)

Significant Deficiency 2023

Marygrove Non-Profit Housing Corporation

MI

HUD Housing Programs Allowable Costs / Cost Principles Significant Deficiency

Corrective Action Plan Marygrove Nonprofit Housing Corp, dba Theresa Maxis Apartments Project No. 044-11119 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-003 – Required Replacement Reserve Deposits Finding Type. Immaterial noncompliance; Significant ...

Corrective Action Plan Marygrove Nonprofit Housing Corp, dba Theresa Maxis Apartments Project No. 044-11119 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-003 – Required Replacement Reserve Deposits Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Special Tests and Provisions) Federal programs U.S. Department of Housing and Urban Development  Supportive Housing for the Elderly (ALN# 14.157)  Section 8 Housing Assistance Payments (ALN#14.195) Condition. Out of 12 required monthly deposits, 3 deposits were not made in the correct amount as approved by HUD. Effect. As a result of this condition, the reserve for replacements account was underfunded during 2023. Plan. Management agrees with finding 2023-003 and has developed the following plan. The site accountant will validate the accuracy of the reserve payment in the month prior to the end of the project’s fiscal year. Any shortfalls will be corrected by either (a) a payment request to Berkadia for mortgaged projects with escrow accounts, or (b) with a correcting payment to the reserve account maintained by the managing agent. Contact Person Responsible for This Corrective Action: Laura Maisevich, Senior Housing Manager Anticipated completion date: June 30, 2024

View Audit 309439

Finding 401343 (2023-002)

Significant Deficiency 2023

Marygrove Non-Profit Housing Corporation

MI

Special Tests & Provisions Allowable Costs / Cost Principles HUD Housing Programs

Corrective Action Plan Marygrove Nonprofit Housing Corp, dba Theresa Maxis Apartments Project No. 044-11119 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-002 – Timely Payment of Mortgage Balance Finding Type. Immaterial noncompliance, Significant def...

Corrective Action Plan Marygrove Nonprofit Housing Corp, dba Theresa Maxis Apartments Project No. 044-11119 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-002 – Timely Payment of Mortgage Balance Finding Type. Immaterial noncompliance, Significant deficiency in internal controls over compliance (Special Tests and Provisions) Federal programs U.S. Department of Housing and Urban Development  Supportive Housing for the Elderly (ALN# 14.157) Condition. Out of 12 monthly payments on the Project's HUD insured mortgage payable, that are due each fiscal year, 1 payment was late, resulting in a late fee. Effect. As a result of this condition, the mortgage was not paid on time. While there was ultimately payment of the delinquent monthly balance, the lack of effective internal controls could lead to future significant noncompliance. Plan. Management agrees with finding 2023-002 and has developed the following plan. Mortgage invoices are now sent to two accounts payable employees, as well as a monitored inbox, to ensure timely processing. Contact Person Responsible for This Corrective Action: David DeFrain, Vice President of Finance Anticipated completion date: June 30, 2024

View Audit 309439

Finding 401338 (2023-001)

Significant Deficiency 2023

Emotional Health Association

CA

Reporting

Recommendation: We recommend that the Organization inquires from the granting agency about federal funding as an internal control step every time each grant is received to ensure that the SEFA is prepared correctly every fiscal year. Action Taken: We concur with the recommendations provided.

View Audit 309436

Finding 401330 (2023-001)

None 2023

Association to Benefit Children

NY

Reporting Internal Control / Segregation of Duties

Planned Corrective Action: Association to Benefit Children (ABC) acknowledges that the 2023 data collection form was not filed timely. The planned correction plan is to file the 2023 data collection form upon the issuance of the Uniform Guidance financial statements and ensure that future data coll...

Planned Corrective Action: Association to Benefit Children (ABC) acknowledges that the 2023 data collection form was not filed timely. The planned correction plan is to file the 2023 data collection form upon the issuance of the Uniform Guidance financial statements and ensure that future data collection forms are filed timely. Person Responsible: Matthew Manger, Chief Financial Officer Expected Completion Date: June 2024

View Audit 309435

Finding 401328 (2023-001)

None 2023

Association to Benefit Children Housing Development Fund Corporation

NY

Reporting Internal Control / Segregation of Duties

Planned Corrective Action: Association to Benefit Children – Housing Development Fund Corporation (HDFC) acknowledges that the 2022 data collection form was not filed timely. The planned correction plan is to file the 2023 data collection form upon the issuance of the Uniform Guidance financial sta...

Planned Corrective Action: Association to Benefit Children – Housing Development Fund Corporation (HDFC) acknowledges that the 2022 data collection form was not filed timely. The planned correction plan is to file the 2023 data collection form upon the issuance of the Uniform Guidance financial statements and ensure that future data collection forms are filed timely. Person Responsible: Matthew Manger, Chief Financial Officer Expected Completion Date: June 2024

View Audit 309434

Finding 401324 (2023-002)

None 2023

City of Oak Hill

WV

Reporting Internal Control / Segregation of Duties

2023-002 Uniform Guidance Audit Damita Johnson, 3/31/2025 Submission City Manager Corrective Action planned to be taken: The City will work to develop and adopt controls to ensure that the year-end financial statements are prepared in a timely manner so as to facilitate a timely audit s...

2023-002 Uniform Guidance Audit Damita Johnson, 3/31/2025 Submission City Manager Corrective Action planned to be taken: The City will work to develop and adopt controls to ensure that the year-end financial statements are prepared in a timely manner so as to facilitate a timely audit submission as set forth in the Uniform Guidance.

View Audit 309431

Finding 401322 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Jonesboro

GA

HUD Housing Programs Subrecipient Monitoring Eligibility

CORRECTIVE ACTION PLAN Finding 2023-001 - Housing Choice Voucher Tenant File s - Eligibility - Int ernal Control over Tenant Files - Non compliance & Significant Deficiency - Housing Choice Voucher Program - ALN 14.871 CORRECTIVE ACTION PLAN: 1. All of Jonesboro HCV Specialists and HCV Mana...

CORRECTIVE ACTION PLAN Finding 2023-001 - Housing Choice Voucher Tenant File s - Eligibility - Int ernal Control over Tenant Files - Non compliance & Significant Deficiency - Housing Choice Voucher Program - ALN 14.871 CORRECTIVE ACTION PLAN: 1. All of Jonesboro HCV Specialists and HCV Manager took a Nan McKay Workshop, HCV and Public Housing Rent Calculation Course. The dates of this course were May 7, 2024 - May 9, 2024. 2. JHA has discussed the issues of the 13 files discovered during the audit and spoken to staff about making sure they know what to do. Additional training and discussion of the errors has been scheduled for next Wednesday, May 29, 2024. This was delayed due to JHA recently hiring a new full time HCV Specialist and JHA wanted to ensure all caseworkers were present and had proper training on the specific errors we incurred during the audit. 3. Peer Review - Janet Wiggins was the only one reviewing caseworker files. Janet reviews about 20 files per month. JHA has had discussion and will be expanding the number of files that are reviewed on a monthly basis. Janet Wiggins will still randomly select files as she has been doing, but each caseworker will also audit up to 5 random files from other caseworkers throughout the month to double the amount of files per month that are reviewed, which will also help us catch errors if they exist. PERSON RESPONSIBLE: N an M cKay / Paul G. Wright / Janet Wiggins ANTICIPATED COMPLETIO N DATE ( See Below ): 1. #l from above was Completed May 7, 2024 through May 9, 2024 by a Trainer from Nan McKay. 2. #2 was discussed in a staff meeting on May 29, 2024. I, Paul Wright, went over the 13 files with staff and discussed the importance of making sure that we ensure proper documentation is in the file whether full time status of children or EIV that is used to make a computation, we ensure that we are using the appropriate and proper amount of check stubs and that they are consecutive, we discussed making sure that our calculations themselves are correct if weekly, bi-weekly,monthly or annual income is used. We discussed making sure if working on a file that already has had an annual that we make sure any interim is inserted properly and we pay the correct amount on our HAP check run. 3. #3 was discussed during staff meeting on May 29, 2024 by Paul G. Wright and Janet Wiggins. I had previously spoken with HCV Manager, Janet Wiggins, and Assistant HCV Manager, Nora Schmidt, about increasing the number of files that we audit on a monthly basis. Janet examines each file when she performs a move or transfer, which is typically over 20 per month. All caseworkers will review 5 files per month from another caseworker for accuracy and make sure everything looks and is correct. This will about double the amount of files that are being reviewed on a monthly basis. This is being implemented currently and will continue moving forward. All the steps listed in the corrective action plan have been addressed and staff has been advised and trained. Peer review has begun and will continue moving forward to help increase the number of files that audited/ reviewed on a monthly basis. It is with these efforts that JHA hopes to reduce and hopefully eliminate the errors that we received during the 2023 Fiscal Year Audit.

View Audit 309426

Finding 401318 (2023-001)

Significant Deficiency 2023

Maricopa-Stanfield Irrigation and Drainage District

AZ

Procurement, Suspension & Debarment § 200.317 § 200.320 § 200.327

Corrective Action Planned: Management concurs with the finding. The District’s policies will be updated and approved to conform to federal guidance. Additionally, management will begin paying all vendors awarded through competitive procurement, on projects paid with federal funds, directly from the ...

Corrective Action Planned: Management concurs with the finding. The District’s policies will be updated and approved to conform to federal guidance. Additionally, management will begin paying all vendors awarded through competitive procurement, on projects paid with federal funds, directly from the District’s bank accounts and not through a third part grant administrator. Lastly, Management of MSIDD has since obtained express authorization from the pass-through entity to use ED3 as a sole source vendor.

View Audit 309397

Finding 401314 (2023-001)

Significant Deficiency 2023

Uintah City

UT

Reporting Internal Control / Segregation of Duties

Uintah City has implemented the policy of completing the bank reconciliation within 30 days of month end. The City has also redifined roles of staff to make sure the reconciliation is done timely.

View Audit 309382

Finding 401312 (2023-001)

Significant Deficiency 2023

San Antonio Early Childhood Education Municipal Development Corporation

TX

Eligibility

The finding is a result of not correctly reviewing provided eligibility documents and ensuring the application corresponds to the documentation during the review process after the initial application was completed. To prevent this and other potential issues from happening in the future, the Corporat...

The finding is a result of not correctly reviewing provided eligibility documents and ensuring the application corresponds to the documentation during the review process after the initial application was completed. To prevent this and other potential issues from happening in the future, the Corporation will conduct a review of all 2023-2024 student CACFP eligibility forms and applications to ensure the required eligibility documents match the selections made on the application. Staff will also verify that all applications are appropriately signed. This process will be included for future year eligibility calculations. Responsible Official: Paul Chapman, Chief Operating Officer Anticipated Implementation Date: July 2024

View Audit 309373

Finding 401302 (2023-003)

Significant Deficiency 2023

Northeast Missouri Area Agency on Aging

MO

Allowable Costs / Cost Principles Cash Management § 200.302

Action Taken: Management agrees with the finding and adopted the appropriate policies and procedures in December 2023.

View Audit 309369

Finding 401301 (2023-002)

Significant Deficiency 2023

Northeast Missouri Area Agency on Aging

MO

Subrecipient Monitoring Reporting § 200.332

Action Taken: In March 2023, the Agency hired a new Executive Director and in August 2023, a new Fiscal Officer. The new management team has implemented policies and procedures to comply with subrecipient monitoring requirements.

View Audit 309369

Finding 401300 (2023-001)

Significant Deficiency 2023

National Indigenous Women's Resource Center, Inc.

MT

Procurement, Suspension & Debarment § 200.212 § 200.318

U.S. Department of Health and Human Services National Indigenous Women's Resource Center respectfully submits the following corrective action plan for the year ended September 30, 2023: Audit Period: October 1, 2022 to September 30, 2023 The finding from the Schedule of Findings and Questioned Cost...

U.S. Department of Health and Human Services National Indigenous Women's Resource Center respectfully submits the following corrective action plan for the year ended September 30, 2023: Audit Period: October 1, 2022 to September 30, 2023 The finding from the Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING-MAJOR FEDERAL PROGRAMS SIGNIFICANT DEFICIENCY 2023-001 Suspension & Debarment Recommendation: We recommend the Organization increase training for those individuals involved in procurement and contract approval to ensure suspension and debarment checks are performed on all covered transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We have informed all individuals involved in procurement and contract approval of the requirement to perform suspension and debarment checks on hotel venues. Additionally, we will provide additional training to provide a better understanding of the procurement and contracting requirements. Name of the contact person responsible for corrective action: Lora Helman Planned completion date for corrective action plan: September 30, 2024 If the U.S. Department of Health and Human Services has questions regarding this plan, please contact Lora Helman at lhelman@niwrc.org.

View Audit 309353

Corrective Action Plans

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