Corrective Action Plans

Finding 401297 (2023-002)

Material Weakness 2023

MI

Allowable Costs / Cost Principles Eligibility Material Weakness

Auditor Description of Condition and Effect: Internal control procedures are required to ensure that the costs and activities are allowable under the grant. The County is required to have evidence that the costs and activities are reviewed and allowable. During our testing, all invoices tested did n...

Auditor Description of Condition and Effect: Internal control procedures are required to ensure that the costs and activities are allowable under the grant. The County is required to have evidence that the costs and activities are reviewed and allowable. During our testing, all invoices tested did not have evidence they were reviewed to ensure they were for an allowable activity and cost. This condition is a result of the County not having tangible evidence that invoices are reviewed and in line with the allowable activities and costs of the grant. As a result of this condition, the County is exposed to an increased risk of having ineligible expenditures. Auditor Recommendation: The County should adjust their procedures to ensure there is tangible evidence expenditures are being reviewed to ensure they are in line with grant requirements. Corrective Action: We agree with the finding and will implement this procedure going forward.

View Audit 309349

Finding 401296 (2023-003)

Significant Deficiency 2023

Heading Home, Inc. and Affiliates

MA

Significant Deficiency

Calculation of Participant Portion of Rent Review Planned Corrective Action: The weaknesses in the rent calculation process had already been identified by Heading Home’s management team and addressed. As a result, new procedures were put in place during the FY 2024 recertification process (March-Ju...

Calculation of Participant Portion of Rent Review Planned Corrective Action: The weaknesses in the rent calculation process had already been identified by Heading Home’s management team and addressed. As a result, new procedures were put in place during the FY 2024 recertification process (March-June 2024) and include the following: All completed recertification packets are stored under the client page in AppFolio (property management software) with a copy given to the Case Manager to file in the client’s binder. The Real Estate Property Manager (Director of Real Estate) is responsible for uploading the packet to AppFolio. Packet includes the new Rent Letter, new Lease, TIC, and Verification Documents 1. A newly implemented checklist and tracking spreadsheet show each client’s progress through the annual recertification process. It includes completed rent calculation, client signature, Heading Home signature, correct storage of recert packet, and update of rent in property management software. The Property Manager (Director of Real Estate) is responsible for maintaining this sheet. 2. The checklist and tracking sheet are reviewed by Senior Director of Real Estate on a weekly basis with Property Manager, Senior Director of Contracts and Compliance, and applicable Programs team members. Person Responsible for Corrective Action Plan: Jaclyn Manchester, Senior Director of Real Estate and Facilities Anticipated Date of Completion: The above actions have been implemented for FY 2024 annual recertifications with a draft policy and procedure in place. The finalized annual recertification policy and procedure will be completed by 08/31/2024.

View Audit 309343

Finding 401295 (2023-001)

None 2023

Senior Citizens Housing Development Corporation of Washington

FL

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Washington respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 2...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Washington respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2023 through December 31, 2023 The finding from the December 31, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should make the appropriate transfers out of the insurance escrow account to remedy the overfunding and perform regular analysis to ensure that funding is adequate but not excessive. Action Taken: New procedures have been implemented to ensure appropriate amounts are reserved in escrow. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO

View Audit 309340 Questioned Costs: $1

Finding 401293 (2023-005)

Material Weakness 2023

Grand Prairie Community Consolidated School District

IL

Subrecipient Monitoring

District management will review the Uniform Guidance subrecipient montioring and management requirements to ensure future compliance. The District will recover excess payments to the subrecipient in the amount of $5,663. Stuart Parks, Superintendent 815-436-7000

View Audit 309339

Finding 401292 (2023-004)

Material Weakness 2023

Grand Prairie Community Consolidated School District

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management

The District will disaggregate the budget to actual review process to correspond to the level provided in the approved budget. Expenditures in excess of program budgets will be excluded from program costs. Stuart Parks, Superintendent 815-436-7000

View Audit 309339 Questioned Costs: $1

Finding 401291 (2023-003)

Material Weakness 2023

Grand Prairie Community Consolidated School District

IL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

The district will review control procedures over disbursements to ensure all payments are properly supported by proper documentation. Vendor invoices will be matched with purchase orders and shipping documents to identify vendor double billings and prevent duplicate payments. The District recovered ...

The district will review control procedures over disbursements to ensure all payments are properly supported by proper documentation. Vendor invoices will be matched with purchase orders and shipping documents to identify vendor double billings and prevent duplicate payments. The District recovered $46,700 overpaid for the classroom furniture and is in discussions with the subrecipients to recover the remaining $5,663 overpaid for laptops. Stuart Parks, Superintendent 815-436-7000

View Audit 309339 Questioned Costs: $1

Finding 401290 (2023-001)

Material Weakness 2023

Southwestern Area Health Education Center, Inc.

CT

Reporting Material Weakness

AHEC will maintain a spreadsheet which will include reporting deadlines and a reporting calendar to include due dates of all reports for each grant award.

View Audit 309324

Finding 401282 (2023-001)

Significant Deficiency 2023

Henry County Board of Education

GA

Procurement, Suspension & Debarment Subrecipient Monitoring

Name of Contact Person Responsible for Corrective Action Plan: Greg Goins, Executive Director of Purchasing Corrective Action Plan: Management will implement a process to ensure all vendors are verified for suspension and debarment prior to awarding or extending a contract. The process will be docu...

Name of Contact Person Responsible for Corrective Action Plan: Greg Goins, Executive Director of Purchasing Corrective Action Plan: Management will implement a process to ensure all vendors are verified for suspension and debarment prior to awarding or extending a contract. The process will be documented in the vendor file. Anticipated Completion Date: Fiscal year 2024

View Audit 309323

Finding 401280 (2023-001)

Significant Deficiency 2023

American Society of Nephrology, Inc.

DC

Allowable Costs / Cost Principles

Finding No. 2023-001 – Significant Deficiency – Payroll Timesheet Allocation ALN: 93.318 and 93.083 Recommendation: We recommend that the Organization implement internal policies and procedures regarding the allowability of costs in that all expenditures are reviewed and approved by the appropriate ...

Finding No. 2023-001 – Significant Deficiency – Payroll Timesheet Allocation ALN: 93.318 and 93.083 Recommendation: We recommend that the Organization implement internal policies and procedures regarding the allowability of costs in that all expenditures are reviewed and approved by the appropriate individual in order to determine whether the expense amount is correct, properly recorded, and properly supported by either an invoice or timesheet. Views of Responsible Officials and Planned Corrective Action: Management agrees to the recommendation. From January 1 to June 30, 2023, the Organization allocated its time on federal grants by the anticipated percentage of time each employee worked on the project by month. After the 2022 audit was completed, and beginning July 1, 2023, the Organization implemented a timesheet process for all employees. Each employee documented how many hours they spent on each project every day. After the 15th and the last day of the month, all employees certify the accuracy of their timesheet and submit it to their supervisor for approval. Views of Responsible Officials and Planned Corrective Action (continued): Once reviewed for accuracy and certified by the supervisor, the timesheets are saved in an online repository. The hours spent on each project are used to calculate the costs incurred by the Organization each period. The Organization is still in the process of implementing an organization-wide timekeeping system that will be integrated into its financial and human resources systems in the future. Person Responsible: Tod Ibrahim Executive Vice President tibrahim@asn-online.org 202-640-4660 Planned Completion Date: December 31, 2024 American

View Audit 309321

Finding 401279 (2023-003)

Significant Deficiency 2023

Villagereach

WA

Procurement, Suspension & Debarment

Finding 2023-003 Significant deficiency in internal control over compliance for procurement standards. Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: - VillageReach will review and realign its procurement procedures and proce...

Finding 2023-003 Significant deficiency in internal control over compliance for procurement standards. Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: - VillageReach will review and realign its procurement procedures and processes as well as procurement tools to ensure full compliance with federal regulations (2 CFR 200). - VillageReach Grants & Contracts and Finance teams will provide annual trainings on 2 CFR 200 cost principles for all VillageReach employees supporting and implementing federal awards. - VillageReach Global Operations will ensure standardization of all procurement tools, procedures as well as provide a centralized repository for all tools and policies and socialization of materials thereof. - VillageReach will review core countries’ procurement authorization levels with the objective of developing an ideal core countries operations support structure for finance and procurement. Anticipated Completion Date: May 31, 2024 Names(s) of the Contact Person(s) Responsible for Corrective Action: Tendai Munyoro, CFO

View Audit 309320

Finding 401278 (2023-002)

Significant Deficiency 2023

Villagereach

WA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding 2023-002 Significant deficiency in internal control over compliance for allowable costs related to cost allocation. Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: - VillageReach is investigating a global payroll proce...

Finding 2023-002 Significant deficiency in internal control over compliance for allowable costs related to cost allocation. Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: - VillageReach is investigating a global payroll process solution for possible implementation in the 2025 financial year. - VillageReach is hiring a permanent Payroll Accountant to form part of the global finance team. This is meant to allow for multi review levels of payroll allocations. This will be done through an update of the monthly payroll allocation process which will be set to be initiated by the payroll account and reviewed by the Senior Accountant/ Finance Manager with a final sign off and approval by the Controller. - VillageReach will update its monthly financial review process and procedure to include an annual interim (mid-year) review and correction of all payroll allocations being the main costs driver. - VillageReach will update its annual audit preparations procedure to include a review and correction of salary allocations to be signed off by the Controller. Anticipated Completion Date: May 31, 2024 Names(s) of the Contact Person(s) Responsible for Corrective Action: Tendai Munyoro, CFO

View Audit 309320

Finding 401277 (2023-001)

Significant Deficiency 2023

Farmville Housing Authority

NC

HUD Housing Programs Eligibility Reporting

Farmville Housing Authority Corrective Action Plan For the Year Ended September 30, 2023 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Wendy Ellis Executive Director Corrective Action:...

Farmville Housing Authority Corrective Action Plan For the Year Ended September 30, 2023 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Wendy Ellis Executive Director Corrective Action: We will implement proper internal control procedures for the N/C S/R Section 8 program eligiblity requirements. Proposed Completion Date: Immediately

View Audit 309310

Finding 401275 (2023-001)

None 2023

Southeast Louisiana Legal Services Corporation

LA

Eligibility

Management Response: Southeast Louisiana Legal Services Corporation has reviewed these concerns and is in agreement that it should obtain a signed retainer agreement and signed citizenship attestation form in accordance with the compliance requirements of the Legal Services Corporation. Corrective...

Management Response: Southeast Louisiana Legal Services Corporation has reviewed these concerns and is in agreement that it should obtain a signed retainer agreement and signed citizenship attestation form in accordance with the compliance requirements of the Legal Services Corporation. Corrective Action Plan To correct this problem, Southeast Louisiana Legal Services Corporation will require that all retainers and citizenship attestations be uploaded to the electronic case file in our case management system, Legal Server. Legal Server has the capability to send out retainers and citizenship attestations electronically to clients. These will automatically be uploaded to the e-signature log in the electronic client file. Hard copies of retainers with wet signatures can also be scanned and uploaded to the case management system. We will provide additional training to all staff on the requirement of obtaining retainers and citizenship attestations as well as how to send retainers and citizenship attestations electronically from Legal Server and how to upload scanned retainers and citizenship attestations to the case management system. The training will be recorded and circulated via email to all staff along with training materials. The training recording and materials will also be uploaded onto our internal “intranet” for all staff to access between quarterly training sessions. The training will also be incorporated into our adult learning management system. Contact Person Responsible for Corrective Action: Roxanne Newman, Deputy Director Southeast Louisiana Legal Services Corporation Ph. (985) 345-2130 x708 Anticipated Completion Date: Ongoing. Southeast Louisiana Legal Services Corporation already has written materials on how to send retainers electronically from Legal Server. We will develop additional written materials on how to send citizenship attestations from Legal Server and how to scan and upload retainers and citizenship attestations to Legal Server. Training materials will be completed by May 3, 2024 and training will take place on May 7, 2024 and be repeated quarterly on August 12, 2024; November 4, 2024; and February 10, 2025.

View Audit 309302

Finding 401274 (2023-002)

None 2023

Hickory Lane One, INC

MD

Questioned Costs Cash Management HUD Housing Programs

The Corporation is working to make the required deposits as cash flow permits.

View Audit 309294 Questioned Costs: $1

Finding 401273 (2023-001)

None 2023

Hickory Lane One, INC

MD

Questioned Costs

The Corporation is working to make the required deposits as cash flow permits.

View Audit 309294 Questioned Costs: $1

Finding 401270 (2023-012)

Material Weakness 2023

Sumter County Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430

Time and Effort sheets will be completed and maintained in personnel files and federal program records.

View Audit 309286 Questioned Costs: $1

Finding 401268 (2023-001)

Material Weakness 2023

Shirley School District

AR

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.439

Had it not been for the transition between superintendents, I do not believe we would have had this finding. Since being in this position, I have contacted DESE (Jayne Green) numerous times for prior approval for things, including those that she stated didn't require the prior approval. Based on the...

Had it not been for the transition between superintendents, I do not believe we would have had this finding. Since being in this position, I have contacted DESE (Jayne Green) numerous times for prior approval for things, including those that she stated didn't require the prior approval. Based on the recommendation by the audit or, I contacted Mrs. Green who had me submit a prior approval letter to Mr. Eric James, also in DESE. I submitted that request on Tuesday, June 18, 2024 and received an approval email back from DESE and Mr. James on Wednesday, June 19, 2024, which is attached.

View Audit 309279 Questioned Costs: $1

Finding 401254 (2023-002)

Significant Deficiency 2023

Upcap Services, Inc.

MI

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

UPCAP Services, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended September 30, 2023 Organization Contact Person: Melissa Sheedlo, Director...

UPCAP Services, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended September 30, 2023 Organization Contact Person: Melissa Sheedlo, Director of Finance The findings from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding - Financial statement audit Finding 2023-001 - Material Weakness Recommendation: The Organization should implement a process to review the Medicaid waiver program and develop estimates to be accrued for potential contractual adjustments or settlements. Action to be Taken: The Organization concurs with the facts of this finding and is implementing review and estimation procedures. Finding – Federal audit Finding 2023-002 - Significant deficiency Recommendation: The Organization should implement a process to ensure FSRs are reviewed by someone other than the preparer and the review is documented for future reference. Action to be Taken: The Organization concurs with the facts of this finding and is implementing review procedures.

View Audit 309274

Finding 401252 (2023-002)

Significant Deficiency 2023

National Park Foundation

DC

Reporting § 200.502 § 200.510

2023-002 - Internal Controls Over Compliance and Compliance with Reporting - Preparation of the Schedule of Expenditures of Federal Awards Contact Name: Charlie Feeney Position: Chief Financial Officer Telephone Number: (202) 796 2496 Corrective Action Plan – Management is establishing additi...

2023-002 - Internal Controls Over Compliance and Compliance with Reporting - Preparation of the Schedule of Expenditures of Federal Awards Contact Name: Charlie Feeney Position: Chief Financial Officer Telephone Number: (202) 796 2496 Corrective Action Plan – Management is establishing additional review procedures to ensure that SEFA schedule is accurate and fairly stated when submitted. Estimated Completion – September 30, 2024

View Audit 309269

Finding 401251 (2023-003)

Significant Deficiency 2023

National Park Foundation

DC

Subrecipient Monitoring Reporting § 200.303

2023-003 – Internal Control over Compliance and Compliance with Reporting Contact Name: Charlie Feeney Position: Chief Financial Officer Telephone Number: (202) 796 2496 Corrective Action Plan – Management will continue to work with Federal agencies to resolve any grants that a FAIN was not i...

2023-003 – Internal Control over Compliance and Compliance with Reporting Contact Name: Charlie Feeney Position: Chief Financial Officer Telephone Number: (202) 796 2496 Corrective Action Plan – Management will continue to work with Federal agencies to resolve any grants that a FAIN was not issued. Estimated Completion – September 30, 2024

View Audit 309269

Finding 401245 (2023-001)

Material Weakness 2023

Magnolia School District

AR

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.311

The district will develop a check list to be used when projects are approved. The checklist will include making sure contracts are obtained when the project is being paid from a federal fund. In addition, it will note that weekly certified payrolls are to be submitted. Additional training will be pr...

The district will develop a check list to be used when projects are approved. The checklist will include making sure contracts are obtained when the project is being paid from a federal fund. In addition, it will note that weekly certified payrolls are to be submitted. Additional training will be provided to our Facilities Director on the Davis Bacon Act. The district will adjust the current procedure for identifying expenditures which need to be included on capital asset inventory. 7/31/2024- Completion of new form, training, and flooring improvement added to fixed assets.

View Audit 309236

Finding 401241 (2023-002)

Significant Deficiency 2023

Healthwest

MI

Allowable Costs / Cost Principles Period of Performance Significant Deficiency § 200.309

Finding 2023-002: Overcharge of Indirect Costs Federal Grant – ALN 93.959 Condition – During testing it was noted that indirect costs were overcharged for ALN 93.959 by an immaterial amount. Corrective Action – The HealthWest grants policies and procedures have been updated and will follow the d...

Finding 2023-002: Overcharge of Indirect Costs Federal Grant – ALN 93.959 Condition – During testing it was noted that indirect costs were overcharged for ALN 93.959 by an immaterial amount. Corrective Action – The HealthWest grants policies and procedures have been updated and will follow the de minimis indirect rate. All HealthWest staff will be required to review the policy annually. Contact Person – Brandy Carlson, Chief Financial Officer Anticipated Completion Date – June 30, 2024

View Audit 309232

Finding 401239 (2023-001)

Significant Deficiency 2023

Healthwest

MI

Allowable Costs / Cost Principles Period of Performance Significant Deficiency § 200.309

Finding 2023-001: Overcharge of FICA Expenses Federal Grant – ALN 93.958 and ALN 93.959 Condition – During testing it was noted that FICA costs were overcharged for ALN 93.958 by $6,663 and for ALN 93.959 by $458. Corrective Action – HealthWest is implementing Attendance on Demand (AOD). AOD is a...

Finding 2023-001: Overcharge of FICA Expenses Federal Grant – ALN 93.958 and ALN 93.959 Condition – During testing it was noted that FICA costs were overcharged for ALN 93.958 by $6,663 and for ALN 93.959 by $458. Corrective Action – HealthWest is implementing Attendance on Demand (AOD). AOD is a timekeeping system that will allow staff to account for times worked under grant funding. HealthWest will update the grants policies and procedures accordingly and will review expenses monthly for accuracy and compliance. HealthWest will also create a Timekeeping policy and procedure for AOD. All HealthWest staff will be required to review the policy annually. Contract Person – Brandy Carlson, Chief Financial Officer Anticipated Completion Date – October 1, 2024

View Audit 309232

Finding 401237 (2023-001)

Material Weakness 2023

Allegheny County Industrial Development Authority

PA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

May 31, 2024 Finding 2023-001: Allowable Costs/Cost Principles, Reporting, and Special Tests and Provisions Industrial Development Authority Corrective Action Plan: To ensure financial statements, Federal tax returns, Personal Financial Statements, and insurance renewals are received annually the in...

May 31, 2024 Finding 2023-001: Allowable Costs/Cost Principles, Reporting, and Special Tests and Provisions Industrial Development Authority Corrective Action Plan: To ensure financial statements, Federal tax returns, Personal Financial Statements, and insurance renewals are received annually the invoice for December will include a reminder, with appropriate due dates, to the borrower. Additionally, in January a separate letter will be sent to each borrower requesting the updated information. Finally, a member of the Business Development staff will be responsible for calling any borrower that fails to comply and request the information. A member of the Business Development staff will perform an annual site visit to each borrower. The individual responsible for filing the ED-209 reports is no longer employed at Allegheny County Economic Development. To ensure the reports are prepared in a correct manner and submitted in a timely manner a member of the Business Development staff will be trained on how to complete and submit the report. In 2024 a reviewing routing procedure was initiated where the reports were circulated for review by the Assistant Director, Operations, Sr. Finance Manager, and Deputy Director review the reports prior to submission. To ensure the reports are submitted timely staff will be required to circulate the report for review at least two weeks prior to the deadline. Additionally, a member of the Fiscal staff will be responsible for reconciling the ED-209 reports with the Authority's financial records and balances. Finally, a checklist for each loan will be provided to each staff member to ensure that all documents are received and kept in the appropriate file. For all new loans a Manager will be responsible for reviewing each file prior to and at closing to ensure that all documents have been reviewed.

View Audit 309227

Finding 401231 (2023-002)

Material Weakness 2023

Community Counseling Solutions

OR

Material Weakness Reporting Internal Control / Segregation of Duties

Corrective Action Taken: The entity understands the importance of timely maintenance of the general ledger and has taken steps to document procedures, cross train the accounting team, and hire additional employees to assist with processing transactions.

View Audit 309220

Corrective Action Plans

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