Corrective Action Plans

Finding 399835 (2023-001)

Material Weakness 2023

PA

HUD Housing Programs Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property m...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. Going forward the Inglis Compliance department will sufficiently sample and review tenant files throughout year to assure tenant files are accurate and audit ready at any given time. Inglis Housing Corporation hired new a new property management Executive Director in August 2023. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2024 audit.

View Audit 307937

Finding 399831 (2023-001)

Significant Deficiency 2023

Circle Health Services and Subsidiaries

OH

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.331 § 200.332

Circle Health acknowledges and agrees with this finding. We did have contracts in place with subrecipients, but they were outdated. Both program and finance staff work closely with subrecipients and ensure that they are aware of the grant requirements, reporting requirements, allowable costs, etc....

Circle Health acknowledges and agrees with this finding. We did have contracts in place with subrecipients, but they were outdated. Both program and finance staff work closely with subrecipients and ensure that they are aware of the grant requirements, reporting requirements, allowable costs, etc. Subrecipient monitoring is performed on a regular basis via review of submitted invoices, programmatic meetings and performance reviews. We will create new contracts and have all outstanding, unsigned agreements signed. We will maintain a checklist of due dates for all subrecipient agreements and review periodically throughout the year.

View Audit 307935

Finding 399828 (2023-001)

Material Weakness 2023

Germantown Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Eligibility

Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. Going forward the Inglis Compliance department ...

Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. Going forward the Inglis Compliance department will sufficiently sample and review tenant files throughout year to assure tenant files are accurate and audit ready at any given time. Inglis Housing Corporation hired new a new property management Executive Director in August 2023. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2024 audit.

View Audit 307934

Finding 399827 (2023-007)

Material Weakness 2023

New Rochelle Municipal Housing Authority

NY

Questioned Costs HUD Housing Programs Subrecipient Monitoring

inding 2023-007: lnterfund Balance Corrective Action: The software conversion to PHA-Web caused tremendous confusion and along with the inexperience of the prior fee accountants. This will be researched and corrected during FY 2024. Date Due: 6/30/2024 Person Responsible: Angela Farrish

View Audit 307928 Questioned Costs: $1

Finding 399825 (2023-001)

Significant Deficiency 2023

Island Conservation

CA

Cash Management Allowable Costs / Cost Principles Reporting § 200.514

The Organization has implemented a reivew of summary reimbursement reports

View Audit 307924

Finding 399409 (2023-002)

Significant Deficiency 2023

Sri International

CA

Cash Management Allowable Costs / Cost Principles

The Sr. Accounting Manager who oversees the requests for reimbursement process will discuss the finding with the team and emphasize the importance of retaining evidence of approval consistently. All requests for reimbursement from FY2024 will be reviewed to ensure they were approved and that the evi...

The Sr. Accounting Manager who oversees the requests for reimbursement process will discuss the finding with the team and emphasize the importance of retaining evidence of approval consistently. All requests for reimbursement from FY2024 will be reviewed to ensure they were approved and that the evidence of approval is properly retained. The target completion date of this correction action is September 30, 2024. The contact person for the corrective action is Debra St. Onge, Sr. Accounting Manager.

View Audit 307922

Finding 399408 (2023-001)

None 2023

Shelbyville Cusd 4

IL

Equipment & Real Property Management § 200.313

11-087-0040-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2023 Corrective Action Plan Finding No.: 2023-_ 001__ Condition: The District's property records did not include all equipment purchased with Education Stabilization Funding. ...

11-087-0040-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2023 Corrective Action Plan Finding No.: 2023-_ 001__ Condition: The District's property records did not include all equipment purchased with Education Stabilization Funding. Plan: The District will assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure the listing is complete and meets the requirements of 2 CFR section 200.313(d)(1). Anticipated Date of Completion: 06/30/2024 Name of Contact Person: Shane Schuricht Management Response: Management will implement the corrective action plan for the year ended June 30, 2024.

View Audit 307921

Finding 399402 (2023-002)

Significant Deficiency 2023

Department of Housing of the Commonwealth of Puerto Rico

PR

Subrecipient Monitoring Reporting Significant Deficiency

VIEWS OF RESPONSIBLE OFFICIALS We implemented the procedures to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) on July 13, 2023. Accordingly, we expect to be in full compliance with the Single Audit for the f...

VIEWS OF RESPONSIBLE OFFICIALS We implemented the procedures to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) on July 13, 2023. Accordingly, we expect to be in full compliance with the Single Audit for the fiscal year 2024. IMPLEMENTATION DATE Single Audit for fiscal year 2023-24 RESPONSIBLE PERSON Félix Hernández Cabán Director of Disaster Recovery for CDBG-DR and Juan R. Rivera Carrillo Assistance Secretary for Finance and Administration

View Audit 307907

Finding 399400 (2023-001)

Material Weakness 2023

Department of Housing of the Commonwealth of Puerto Rico

PR

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.512

VIEWS OF RESPONSIBLE OFFICIALS During the fiscal year we implemented the Yardi Software to improve the efficiency of the accounting system and the related procedures and ensure that the required financial statements are submitted in compliance with 2 CFR § 200.512 for the Single Audit for fiscal yea...

VIEWS OF RESPONSIBLE OFFICIALS During the fiscal year we implemented the Yardi Software to improve the efficiency of the accounting system and the related procedures and ensure that the required financial statements are submitted in compliance with 2 CFR § 200.512 for the Single Audit for fiscal year 2024. IMPLEMENTATION DATE March 31, 2025 RESPONSIBLE PERSON Juan R. Rivera Carrillo Assistance Secretary for Finance and Administration

View Audit 307907

Finding 399395 (2022-001)

Significant Deficiency 2023

Berry Manor, Inc.

AL

All delinquent deposits to the replacement reserve have now been made.

View Audit 307903

Finding 399394 (2022-001)

Significant Deficiency 2023

Hamilton Manor, Inc.

AL

All delinquent deposits to the replacement reserve have now been made.

View Audit 307902

Finding 399390 (2023-001)

None 2023

Regional Medical Center at Lubec

ME

Special Tests & Provisions Subrecipient Monitoring

Finding: 2023-001 Condition: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Individual(s) Responsible for Corrective Action: Elizabeth Kelly – Reimbursement Supervisor Michelle Tuttle - CFO Planned Corrective Action: - ...

Finding: 2023-001 Condition: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Individual(s) Responsible for Corrective Action: Elizabeth Kelly – Reimbursement Supervisor Michelle Tuttle - CFO Planned Corrective Action: - On a monthly basis 20% of all sliding scale transactions will be audited for accuracy. o A report will be run to reflect all patients where a sliding scale was applied within the period. o A random sample representing the 20% will be chosen, using Excels random sample formula. o Any discounts applied in error will be documented and researched, a write-up will be done on the findings. o Any application of the sliding scale that results in a credit balance with the patient will be reviewed and a ticket will be created with eCW to determine the root cause for the error. o The audit will be conducted by the Reimbursement Supervisor and reviewed by the CFO. o All audited data will be kept as part of the accounting records and made available as requested. Anticipated Completion Date: 06/01/2024

View Audit 307890

Finding 399387 (2023-001)

None 2023

Congregation Bnai Yoel, Inc.

NY

Finding Reference Number: 2023-001 1. Name of the contact person responsible for corrective action Yitzchok Tyrnauer, President 2. Corrective action planned Our Congregation will implement procedures to review, analyze and reconcile the Congregation’s accounting records on a timely basis. 3. Anticip...

Finding Reference Number: 2023-001 1. Name of the contact person responsible for corrective action Yitzchok Tyrnauer, President 2. Corrective action planned Our Congregation will implement procedures to review, analyze and reconcile the Congregation’s accounting records on a timely basis. 3. Anticipated completion date 04-18-2024 – TO BE COMPLETED 4. If the client does not agree with the audit finding or believes corrective action is not required, include an explanation and specific reasons We agree with finding No. 2023-001 Contact Information Yitzchok Tyrnauer President Congregation Bnai Yoel, Inc. Monroe, NY (845) 783-8036

View Audit 307889

Finding 399379 (2023-001)

Significant Deficiency 2023

Blue Earth County

MN

Eligibility Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

The County will implement additional review procedures.

View Audit 307886

Finding 399378 (2023-004)

Significant Deficiency 2023

Albuquerque Housing Authority

NM

HUD Housing Programs Significant Deficiency

Management provided additional staff training on file compliance.

View Audit 307880

Finding 399377 (2023-003)

Significant Deficiency 2023

Albuquerque Housing Authority

NM

Significant Deficiency

Management will provide an annual capital asset inventory and reconciliation.

View Audit 307880

Finding 399376 (2023-002)

Material Weakness 2023

Albuquerque Housing Authority

NM

Internal Control / Segregation of Duties Material Weakness Reporting

Management will provide a dual review on the unaudited FDS for accuracy and completeness. Hired a consultant to review process.

View Audit 307880

Finding 399375 (2023-001)

Material Weakness 2023

Albuquerque Housing Authority

NM

Material Weakness

Management has hired a consultant to implment the GASB87 process and train staff.

View Audit 307880

Finding 399371 (2023-004)

Significant Deficiency 2023

Blair-Taylor School District

WI

Questioned Costs Cash Management

2023-004 U.S. Department of Education, Assistance Listing Number 84.425 – Education Stabilization Fund Condition: A portion of the grant expenditures claimed under this grant have been claimed twice. Questioned Costs: $9,275 Criteria: A reconciliation of the District’s grant project detail to t...

2023-004 U.S. Department of Education, Assistance Listing Number 84.425 – Education Stabilization Fund Condition: A portion of the grant expenditures claimed under this grant have been claimed twice. Questioned Costs: $9,275 Criteria: A reconciliation of the District’s grant project detail to the grant claims should be performed. Supporting documentation should be maintained with grant claims. Cause: The grant expenditures claimed were not reconciled so some expenditures were reimbursed twice. Effect: Excess reimbursement amounts requested may be disallowed and be returned to the federal agency. Auditor’s Recommendation: We recommend that the District reconcile grant claims with the general ledger. Grantee Response: The District will reconcile grant claims with the general ledger as recommended by the auditor. Contact Person: Jessica Lien Anticipated Completion: June 30, 2024

View Audit 307877 Questioned Costs: $1

Finding 399366 (2023-001)

Significant Deficiency 2023

City of Donna, Texas

TX

Reporting Internal Control / Segregation of Duties

Individual responsible for corrective action: David R. Vasquez, Director of Finance and Margaret Lopez, Grants Administrator/Accountant Date corrective action will be implemented: March 2024 Corrective action plan: The City will ensure grant reporting is completed in a timely manner. The G...

Individual responsible for corrective action: David R. Vasquez, Director of Finance and Margaret Lopez, Grants Administrator/Accountant Date corrective action will be implemented: March 2024 Corrective action plan: The City will ensure grant reporting is completed in a timely manner. The Grant administrator will provide a list of all due dates for each grant. Finance will periodically monitor grants to ensure timely reporting. Grant administrator will provide confirmation of each grant filed.

View Audit 307859

Finding 399365 (2023-003)

Significant Deficiency 2023

Rock Island County, Illinois

IL

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

The original preparer will provide the report prior to submission to the United States Department of Treasury each quarter to another employee in the Administration office to cross reference totals from New World financial software system and information provided from the Auditor's Office. A written...

The original preparer will provide the report prior to submission to the United States Department of Treasury each quarter to another employee in the Administration office to cross reference totals from New World financial software system and information provided from the Auditor's Office. A written report on findings of this review will be submitted to the Auditor's Office by the due date of the submission to the United States Department of the Treasury.

View Audit 307847

Finding 399361 (2023-002)

Material Weakness 2023

Bean's Cafe

AK

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Federal Award Findings Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Fony Imawan Corrective Action Plan: - Management will carefully review report deadlines and ensure that submission of reports is made before they are due. Management wi...

Federal Award Findings Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Fony Imawan Corrective Action Plan: - Management will carefully review report deadlines and ensure that submission of reports is made before they are due. Management will also carefully review reporting requirements and ensure that requirements are adhered to. Proposed Completion Date: - Fiscal Year 2024

View Audit 307838

Finding 399360 (2023-001)

Significant Deficiency 2023

Bean's Cafe

AK

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-001 Lack of Internal Controls over Eligibility Name of Contact Person: Fony Imawan Corrective Action Plan: -We will introduce supplementary policies and procedures -Staff/ the program manager will undergo training to review signed applications from the client -Managers will document...

Finding 2023-001 Lack of Internal Controls over Eligibility Name of Contact Person: Fony Imawan Corrective Action Plan: -We will introduce supplementary policies and procedures -Staff/ the program manager will undergo training to review signed applications from the client -Managers will document their findings, noting whether clients are deemed eligible or not. -If clients are eligible, we will include supporting documentation with their application to validate their eligibility determination Proposed Completion Date: The end of the month

View Audit 307838

Finding 399358 (2023-006)

Significant Deficiency 2023

Franklin General Hospital

IA

Reporting

American Rescue Plan Rural Distribution, Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend that management implement a process for preparing the SEFA and implement controls to ensure federal awards are not missed in the future, and that SEFA is fully reconciled to the...

American Rescue Plan Rural Distribution, Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend that management implement a process for preparing the SEFA and implement controls to ensure federal awards are not missed in the future, and that SEFA is fully reconciled to the general ledger at year-end. We recommend a thorough review of all grant agreements to capture all federal assistance listing numbers, pass-through awards, pass-through award numbers, and related expenditures that should be reported on the SEFA. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will work to improve SEFA preparation and reconciliation process to ensure inclusion of all federal funds, and reach out to auditors for guidance as needed in preparation. Name(s) of the contact person(s) responsible for corrective action: Lee Elbert, CFO Planned completion date for corrective action plan: June 30, 2024

View Audit 307835

Finding 399356 (2023-005)

Significant Deficiency 2023

Franklin General Hospital

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

American Rescue Plan Rural Distribution, Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/...

American Rescue Plan Rural Distribution, Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/uses of funds and an individual reviewing and approving that expenditure/use. We also recommend for any formal reporting required under federal awards that there be a formal review process where an individual is reviewing and approving the report who did not prepare the report. Documentation of review and approval should be retained in both cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will formalize policies and procedures around documenting review and approval for both use of grant funds, and related reporting. Name(s) of the contact person(s) responsible for corrective action: Lee Elbert, CFO Planned completion date for corrective action plan: June 30, 2024

View Audit 307835

Corrective Action Plans

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