Corrective Action Plans

Finding 399352 (2023-002)

Significant Deficiency 2023

IL

Reporting § 200.303

Planned Corrective Action: Management concurs with the recommendation and will review the appropriate guidance and implement enhanced procedures for including secondary level of review. Contact person responsible for corrective action: Mariela Romo, Administrator & Michael Remensnyder, Controller...

Planned Corrective Action: Management concurs with the recommendation and will review the appropriate guidance and implement enhanced procedures for including secondary level of review. Contact person responsible for corrective action: Mariela Romo, Administrator & Michael Remensnyder, Controller Anticipated Completion Date: 8/31/2024

View Audit 307825

Finding 399351 (2023-001)

Significant Deficiency 2023

Regional School Unit No. 55

ME

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Peggy McKenzie, Accounting Office Manager Corrective Action: The District has already started the implementation of corrective action and will take the following actions to address finding 2023-01:...

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Peggy McKenzie, Accounting Office Manager Corrective Action: The District has already started the implementation of corrective action and will take the following actions to address finding 2023-01: 1) The District has already added the certified payroll requirement elements to all wage rate certifications forms for Federally funded projects. It should be known that the District, through consultation with its attorney, thought it had all the required elements in place. Through this audit process, once becoming aware, the District believes now it will be in full compliance. Anticipated Completion Date: Completion as of submission of the 6/30/23 audit

View Audit 307824

Finding 399342 (2023-002)

Material Weakness 2023

Central Midlands Council of Governments

SC

Material Weakness Reporting

Central Midlands Council of Governments has filled all open finance department positions as well as adding a new position in an effort to address staffing levels that have left us vulnerable to delays in meeting reporting and reconciliation requirements necessary for completing a timely audit. Addi...

Central Midlands Council of Governments has filled all open finance department positions as well as adding a new position in an effort to address staffing levels that have left us vulnerable to delays in meeting reporting and reconciliation requirements necessary for completing a timely audit. Additionally, the Council has undertaken to provide a multifaceted in-depth training for new Finance staff to further enhance our ability to meet deadlines in lead up to our single audit. Using the audit requests from the current year, a calendar of due dates has been developed and a goal set to finalize all audit documentation and reconciliations by no later than August 31, 2024, to facilitate a timely audit completion for the FY2024 audit. Anticipated Completion Date: August 31, 2024

View Audit 307822

Finding 399339 (2023-002)

Significant Deficiency 2023

Western Maine Community Action, Inc.

ME

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

CFO will be logging into websites necessary for submitting audit ahead of time to prevent login issues. CFO will wait for Auditors to give the approval to submit when the audit is ready to ensure we don’t run into issues with multiple users being logged in. Fiscal team works diligently to get all ...

CFO will be logging into websites necessary for submitting audit ahead of time to prevent login issues. CFO will wait for Auditors to give the approval to submit when the audit is ready to ensure we don’t run into issues with multiple users being logged in. Fiscal team works diligently to get all audit requests submitted in a timely manner during fieldwork. Person(s) Responsible: Chief Financial Officer, Rebecca Gage Timing for Implementation: Effective immediately as of 5/31/2024

View Audit 307817

Finding 399336 (2023-001)

Significant Deficiency 2023

Western Maine Community Action, Inc.

ME

Allowable Costs / Cost Principles § 200.430

Human Resources educated the leadership team on February 28, 2024 on ADP timesheets and stressed the importance of getting the proper timesheet approvals, as well as additional training on the ADP payroll system and barriers that can effect timely approvals. HR will be doing an additional check on ...

Human Resources educated the leadership team on February 28, 2024 on ADP timesheets and stressed the importance of getting the proper timesheet approvals, as well as additional training on the ADP payroll system and barriers that can effect timely approvals. HR will be doing an additional check on Fridays of timesheet weeks to make sure employees are submitting timesheets to their supervisors on time. Any instance of approvals not being done will result in the employee's paycheck being held until proper approvals are submitted. HR will also provide individual education sessions with the timecard supervisor and/or employee to those that didn't submit approvals on time. Person(s) Responsible: Human Resources, Crystal Harting Timing for Implementation: Effective immediately as of 5/31/2024

View Audit 307817

Finding 399332 (2023-003)

Material Weakness 2023

King Philip Regional School District

MA

Questioned Costs Subrecipient Monitoring Cash Management

The District will utilize DESE's Federal & State Grant Manual document as a guide to ensure compliance with grant management.

View Audit 307806 Questioned Costs: $1

Finding 399330 (2023-004)

Significant Deficiency 2023

Tarrant County B'nai B'rith Housing Corporation

TX

HUD Housing Programs Reporting Internal Control / Segregation of Duties § 200.512

Comments on Finding and Recommendations: We concur that our required financial filings were not made timely with HUD. We agree with the auditor’s recommendations. Planned Corrective Action: We will follow the HUD filing requirements of the regulatory agreement going forward. The financial statement...

Comments on Finding and Recommendations: We concur that our required financial filings were not made timely with HUD. We agree with the auditor’s recommendations. Planned Corrective Action: We will follow the HUD filing requirements of the regulatory agreement going forward. The financial statements for the year ended April 30, 2023 have not been submitted electronically to HUD.

View Audit 307803

Finding 399328 (2023-003)

Significant Deficiency 2023

Tarrant County B'nai B'rith Housing Corporation

TX

Questioned Costs

Comments on Finding and Recommendations: We concur that a process control meant to ensure that project funds were used to pay expenses related to the Organization was not working as intended and resulted in the Organization paying for services provided to another entity. We agree with the auditor’s ...

Comments on Finding and Recommendations: We concur that a process control meant to ensure that project funds were used to pay expenses related to the Organization was not working as intended and resulted in the Organization paying for services provided to another entity. We agree with the auditor’s recommendations. Planned Corrective Action: We have provided additional training to the accounting team, underscored the importance of verifying vendor invoices are related to the Organization, and have implemented an additional control to detect misappropriation of Project funds prior to release of payments.

View Audit 307803 Questioned Costs: $1

Finding 399326 (2023-002)

Significant Deficiency 2023

Tarrant County B'nai B'rith Housing Corporation

TX

HUD Housing Programs

Comments on Finding and Recommendations: We concur that a process control to ensure the automatic transfer of deposits from the operating account to the replacements reserve on a monthly basis was not in place. We agree with the auditor’s recommendations. Planned Corrective Action: As of the date ...

Comments on Finding and Recommendations: We concur that a process control to ensure the automatic transfer of deposits from the operating account to the replacements reserve on a monthly basis was not in place. We agree with the auditor’s recommendations. Planned Corrective Action: As of the date of this letter, management has implemented a control to ensure the monthly transfer is completed automatically and in accordance with the Regulatory Agreement.

View Audit 307803

Finding 399324 (2023-001)

Significant Deficiency 2023

Tarrant County B'nai B'rith Housing Corporation

TX

Internal Control / Segregation of Duties Reporting Significant Deficiency

Comments on Finding and Recommendations: We concur that certain internal controls were not in place to ensure that the books and records are maintained in accordance with generally accepted accounting principles throughout the year. This is primarily due to system limitations within the accounting s...

Comments on Finding and Recommendations: We concur that certain internal controls were not in place to ensure that the books and records are maintained in accordance with generally accepted accounting principles throughout the year. This is primarily due to system limitations within the accounting system. We agree with the auditor’s recommendations. Planned Corrective Action: We have recorded all adjusting entries to correct misstatements. We will implement measures to ensure all supporting schedules and documents are reconciled to the underlying general ledger accounts consistently and timely going forward.

View Audit 307803

Finding 399282 (2023-001)

Material Weakness 2023

Fulton County, Illinois

IL

Subrecipient Monitoring Internal Control / Segregation of Duties

Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The...

Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The increased monitoring has already begun. Responsible Parties John Spangler, Fulton County Board Chairman 257 West Lincoln Street Lewistown, Illinois 61542 (309)547-0901 Staci Mayall, County Treasurer 100 North Main Street Lewistown, Illinois 61542 (309)547-3041 Patrick O’Brian, County Clerk 100 North Main Street Lewistown, Illinois 61542 (309)547-3041

View Audit 307800

Finding 399280 (2023-002)

Significant Deficiency 2023

Tompkins Cortland Community College

NY

Reporting

• The Vice President of Finance and Administration will maintain a Schedule of Financial Reporting for the College. • New engagements that require reporting will be added to the above mentioned Schedule detailing the type of report and the relevant deadlines • The Comptroller or other designated emp...

• The Vice President of Finance and Administration will maintain a Schedule of Financial Reporting for the College. • New engagements that require reporting will be added to the above mentioned Schedule detailing the type of report and the relevant deadlines • The Comptroller or other designated employee will be assigned with the responsibility to maintain new engagement records and satisfy all of the reporting requirements. • The Comptroller or other designated employee will report the completion of the requirement to the Vice President of Finance and Administration to update the Schedule. • The Schedule of Financial reporting will be shared with auditors to verify compliance.

View Audit 307797

Finding 399276 (2023-001)

Significant Deficiency 2023

Tompkins Cortland Community College

NY

Student Financial Aid Subrecipient Monitoring

• VP of IT designates a Manager responsible for overseeing, implementing, and maintaining the institution’s or servicer’s information security program and enforcing the information security program (16 C.F.R. 314.4(a)). • Provides for the information security program to be based on a risk assessment...

• VP of IT designates a Manager responsible for overseeing, implementing, and maintaining the institution’s or servicer’s information security program and enforcing the information security program (16 C.F.R. 314.4(a)). • Provides for the information security program to be based on a risk assessment that identifies reasonably foreseeable internal and external risks to the security, confidentiality, and integrity of customer information (as the term customer information applies to the institution or servicer) that could result in the unauthorized disclosure, misuse, alteration, destruction, or other compromise of such information, and assesses the sufficiency of any safeguards in place to control these risks (16 C.F.R. 314.4(b)). • Provides for the design and implementation of safeguards to control the risks the institution or servicer identifies through its risk assessment (16 C.F.R. 314.4(c)). At a minimum, the written information security program must address the implementation of the minimum safeguards identified in 16 C.F.R. 314.4(c)(1) through (8). • Provides for the institution to continuously monitor vulnerabilities, or conduct annual penetration tests and systemic scans and reviews of known vulnerabilities at least every six months. (16 C.F.R. 314.4(d)). • Provides for the implementation of policies and procedures to ensure that personnel are able to enact the information security program (16 C.F.R. 314.4(e)). • Addresses how the institution or servicer will oversee its information system service providers (16 C.F.R. 314.4(f)). • Provides for the evaluation and adjustment of its information security program in light of the results of the required testing and monitoring; any material changes to its operations or business arrangements; the results of the required risk assessments; or any other circumstances that it knows or has reason to know may have a material impact the information security program (16 C.F.R. 314.4(g)). • Address the establishment of a written incident response plan (16 C.F.R. 314.4(h)). • Address the requirement for its Qualified Individual to report regularly and at least annually to The President and Board of Trustees on the institution’s information security program (16 C.F.R. 314.4(i)).

View Audit 307797

Finding 399274 (2023-002)

Significant Deficiency 2023

Alamo Community College District

TX

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303 § 200.407

The Alamo Colleges District Student Financial Aid Office has collaborated with Internal Audit to put into place controls that ensure Alamo Colleges District Board policies are followed and that all Financial Aid staff are trained on the execution of those policies. Additional control reporting has b...

The Alamo Colleges District Student Financial Aid Office has collaborated with Internal Audit to put into place controls that ensure Alamo Colleges District Board policies are followed and that all Financial Aid staff are trained on the execution of those policies. Additional control reporting has been established to monitor compliance. The Board Policy F.2.4 has also been revised to clarify those expectations. Implementation Date: June 2024 Responsible Persons: Dr. Harold Whitis, District Director of Student Financial Aid

View Audit 307792

Finding 399270 (2023-001)

Significant Deficiency 2023

Alamo Community College District

TX

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

To ensure compliance with the provisions of the Gramm-Leach-Bliley Act (GLBA), specifically the requirement that the District’s written Enterprise Data Governance Standard (EDGS) includes a description of the use of a data inventory that includes how the institution is identifying and managing data,...

To ensure compliance with the provisions of the Gramm-Leach-Bliley Act (GLBA), specifically the requirement that the District’s written Enterprise Data Governance Standard (EDGS) includes a description of the use of a data inventory that includes how the institution is identifying and managing data, personnel, devices, systems and facilities, management has revised the EDGS to specify that a data inventory for each functional system domain shall take place annually under the direction of the Data Owners and the procedures performed and results shall be adequately documented. Implementation Date: August 2024 Responsible Persons: Phong Banh, District Director of Information Technology Services Patrick Vrba, Controller

View Audit 307792

Finding 399262 (2023-003)

Material Weakness 2023

Charles Drew Health Center, Inc.

NE

Procurement, Suspension & Debarment § 200.318 § 200.326

Finding Summary: During the testing performed, it was determined that documentation to support quotes, estimates, or closed bids were not maintained prior to entering into contracts. Additionally, documentation was not maintained to support that the vendors were not suspended or debarred. Responsibl...

Finding Summary: During the testing performed, it was determined that documentation to support quotes, estimates, or closed bids were not maintained prior to entering into contracts. Additionally, documentation was not maintained to support that the vendors were not suspended or debarred. Responsible Individuals: Andre Stringfellow, CFO Corrective Action Plan: Procedures will be developed and staff will be trained to ensure future procurement, suspension and debarment transactions are identified and documentation is maintained to support the evaluation. Anticipated Completion Date: August 2024

View Audit 307789

Finding 399261 (2023-002)

Significant Deficiency 2023

Charles Drew Health Center, Inc.

NE

Reporting Cash Management Significant Deficiency

Finding Summary: Two of five reports reviewed were not submitted timely. The SF‐425 report for Award No. H80CS00438 was due on 4/30/23 and was submitted on 6/15/23. The SF‐425 report for Award No. H8FCS40427 was due on 4/30/23 and was submitted on 7/31/2023. Responsible Individuals: Andre Stringfell...

Finding Summary: Two of five reports reviewed were not submitted timely. The SF‐425 report for Award No. H80CS00438 was due on 4/30/23 and was submitted on 6/15/23. The SF‐425 report for Award No. H8FCS40427 was due on 4/30/23 and was submitted on 7/31/2023. Responsible Individuals: Andre Stringfellow, CFO Corrective Action Plan: Management has contracted with an outside vendor/ CPA firm to assist in the regular tracking and reporting of grant‐related expenditures. Also, the Organization is in the process of creating the administrative infrastructure which includes new staff, new workflow and processes that are designed to report grant activity monthly which includes the timely submission of all grant related reports Anticipated Completion Date: August 2024

View Audit 307789

Finding 399246 (2023-005)

Material Weakness 2023

Energetics Technology Center Inc.

MD

Procurement, Suspension & Debarment § 200.318 § 200.326

Management concurs with this finding. Management is reviewing and revising its procurement policies to comply with state and local laws, the standards of the CFR, as well as reflect current operating procedures.

View Audit 307788

Finding 399231 (2023-003)

Material Weakness 2023

Energetics Technology Center Inc.

MD

Subrecipient Monitoring § 200.331 § 200.332 § 200.521

Management concurs with this finding. As noted in the response to Subrecipient Monitoring – Improper Communication to Subrecipient, Subrecipient vs. contractor differentiation has been an area of continued improvement. Management believes recent efforts to properly differentiate between subrecipient...

Management concurs with this finding. As noted in the response to Subrecipient Monitoring – Improper Communication to Subrecipient, Subrecipient vs. contractor differentiation has been an area of continued improvement. Management believes recent efforts to properly differentiate between subrecipients and contractors has resulted in accurate determinations. However, documentation, ongoing monitoring, and communication are areas for further improvement. To that end, Management has implemented a new subrecipient/contractor determination form that includes both documentation of the determination and a checklist for ongoing compliance and monitoring for both subrecipients and contractors. This form requires that a subrecipient monitoring plan be put in place which will address compliance with all applicable federal award conditions including Single Audits. Management believes implementation of this form/process will reduce the risk of further noncompliance.

View Audit 307788

Finding 399216 (2023-002)

Material Weakness 2023

Energetics Technology Center Inc.

MD

Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties

Management concurs with this finding. Management has focused its attention on both the determination and designation of key personnel within a contract as well as the ongoing compliance of key personnel designations. Management has implemented control provisions to highlight and approve future key p...

Management concurs with this finding. Management has focused its attention on both the determination and designation of key personnel within a contract as well as the ongoing compliance of key personnel designations. Management has implemented control provisions to highlight and approve future key personnel designations within future contracts. Further, a semi-annual review process will be undertaken to review and document ongoing contractual compliance which will include reference to and consideration of key personnel designations.

View Audit 307788

Finding 399214 (2023-001)

Significant Deficiency 2023

Boys & Girls Club of Dundee Township, Inc.

IL

Subrecipient Monitoring Internal Control / Segregation of Duties

Condition: A few of the employee timecards were missing supervisor approval. Plan: The Club will review their monitoring procedures to ensure consistent approval of employee timecards. Anticipated Date of Completion: As soon as possible – before FY24 year end Name of Contact Person: Drew Glassford...

Condition: A few of the employee timecards were missing supervisor approval. Plan: The Club will review their monitoring procedures to ensure consistent approval of employee timecards. Anticipated Date of Completion: As soon as possible – before FY24 year end Name of Contact Person: Drew Glassford, CEO Management Response: Since the audit, we have evaluated our monitoring procedures to make sure that the review/approval on electronic timecards is done consistently.

View Audit 307783

Finding 399213 (2023-001)

Significant Deficiency 2023

Ada S. McKinley Community Services, Inc. Group Homes

IL

Period of Performance Allowable Costs / Cost Principles Reporting § 200.400 § 200.458

Condition: A duplicate expense was recorded to the program and expenses were recorded to the program prior to the period of performance. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Ma...

Condition: A duplicate expense was recorded to the program and expenses were recorded to the program prior to the period of performance. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management has instituted procedures to provide a review of journal entries to reclass expenses to grant funded programs and promptly record. As well, Finance staff have been added to oversee the accounting function for the grant. Contact person responsible for corrective action: Mary Lawrence, Director of Financial Analysis and Special Initiatives Anticipated Completion Date: 5/15/2024

View Audit 307779

Finding 399212 (2023-002)

Significant Deficiency 2023

Saint Louis Symphony Orchestra

MO

Cash Management Subrecipient Monitoring Significant Deficiency

Personnel Responsible for the Corrective Action: Steven Rosenzweig, Chief Financial Officer Anticipated Completion Date: Periodically throughout the next federal grant program, prior to each drawdown request Corrective Action Plan: Senior leadership will work with the grant manager to review the f...

Personnel Responsible for the Corrective Action: Steven Rosenzweig, Chief Financial Officer Anticipated Completion Date: Periodically throughout the next federal grant program, prior to each drawdown request Corrective Action Plan: Senior leadership will work with the grant manager to review the federal grant program expenditures periodically during the grant period, in order to determine the appropriate corresponding grant drawdown requests. Written documentation of these reviews and approvals of the periodic drawdown requests will be maintained.

View Audit 307778

Finding 399211 (2023-001)

Material Weakness 2023

Saint Louis Symphony Orchestra

MO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.430

Personnel Responsible for the Corrective Action: Steven Rosenzweig, Chief Financial Officer Anticipated Completion Date: Prior to the beginning of the next federal grant program Corrective Action Plan: Senior leadership will design a system to track the actual hours worked by staff that are specif...

Personnel Responsible for the Corrective Action: Steven Rosenzweig, Chief Financial Officer Anticipated Completion Date: Prior to the beginning of the next federal grant program Corrective Action Plan: Senior leadership will design a system to track the actual hours worked by staff that are specific to each separate federal grant program. The time tracking data will be periodically reviewed and approved by the senior leader, who will ensure the data is maintained in organizational records to support the final report of the federal grant program expenditures.

View Audit 307778 Questioned Costs: $1

Finding 399210 (2023-002)

None 2023

MacHne Rav Tov

NY

Findings – Federal Award Programs Audit Department of Agriculture 2023-002 Child Nutrition Cluster Program Deficiencies: See Finding 2023-002 Recommendation: Machne Rav Tov will prominently display the nondiscrimination posters in the dining room and office. Action Taken: Since the date of th...

Findings – Federal Award Programs Audit Department of Agriculture 2023-002 Child Nutrition Cluster Program Deficiencies: See Finding 2023-002 Recommendation: Machne Rav Tov will prominently display the nondiscrimination posters in the dining room and office. Action Taken: Since the date of the exit conference, we have prominently displayed the nondiscrimination posters in the dining rooms and offices where SFSP business is conducted. We have designated Mr. Hershey Rosenberg as being responsible to implement our plan of corrective action for this finding. Completion Date: July 19, 2023

View Audit 307773

Corrective Action Plans

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