Corrective Action Plans

Finding 397015 (2023-001)

Significant Deficiency 2023

Massachusetts Association for Community Action, Inc.

MA

Allowable Costs / Cost Principles § 200.430

The Organization will implement policies and procedures to ensure payroll costs charged to federal programs are based on timesheets that reflect the actual work performed. The timesheets will be signed by employees and approved by a supervisor prior to allocation of payroll cost to the federal progr...

The Organization will implement policies and procedures to ensure payroll costs charged to federal programs are based on timesheets that reflect the actual work performed. The timesheets will be signed by employees and approved by a supervisor prior to allocation of payroll cost to the federal program.Effective April 26, 2024 – all staff will submit timesheets for the two week period ending on April 26, 2024 and will continue to do so. Anticipated Completion date - April 26,2024 Responsible Contact Person -Joe Diamond, Executive Director

View Audit 306402

Finding 397006 (2023-005)

Material Weakness 2023

City of Idaho Falls, Idaho

ID

Procurement, Suspension & Debarment § 200.318 § 200.326

Federal Agency Name: U.S. Department of Transportation; U.S. Treasury Department; Assistance Listing Number(s): 21.027; 20.507; Program Name(s): Federal Transit Cluster - FTA 5307 CARES Act 2020; COVID-19 Coronavirus State and Local Fiscal Recovery Funds Material Weakness in Internal Control Over C...

Federal Agency Name: U.S. Department of Transportation; U.S. Treasury Department; Assistance Listing Number(s): 21.027; 20.507; Program Name(s): Federal Transit Cluster - FTA 5307 CARES Act 2020; COVID-19 Coronavirus State and Local Fiscal Recovery Funds Material Weakness in Internal Control Over Compliance – Compliance Requirement – Procurement, Suspension, and Debarment Finding Summary: The City’s purchasing policy is missing elements required by Uniform Guidance, the City did not verify vendors were not suspended or debarred before entering into contracts with vendors, and elements required to be included in contracts with vendors paid using federal monies were missing from contracts. Corrective Action Planned: The City concurs with the auditors’ findings. The City is working to develop an updated purchasing policy, improve processes, and continue training staff around purchasing and contracting to ensure Uniform Guidance requirements are met, and specifically, that vendor contracts include elements required when using federal monies, and the vendors are checked against the suspended and debarred listing. Responsible Individual(s): Mark Hagedorn, Finance Manager/Treasurer; Brooks Slyter, Assistant Finance Manager Anticipated Completion Date: March 2025

View Audit 306396

Finding 396996 (2023-004)

Significant Deficiency 2023

City of Idaho Falls, Idaho

ID

Reporting Significant Deficiency § 200.328

Federal Agency Name: U.S. Department of Transportation; Pass-through Number: Federal Aviation Administration; Assistance Listing Number: 20.106; Program Name: Airport Improvement Grant; Significant Deficiency in Internal Control Over Compliance – Compliance Requirement – Reporting Finding Summa...

Federal Agency Name: U.S. Department of Transportation; Pass-through Number: Federal Aviation Administration; Assistance Listing Number: 20.106; Program Name: Airport Improvement Grant; Significant Deficiency in Internal Control Over Compliance – Compliance Requirement – Reporting Finding Summary: The required SF-425 annual reports due December 31, 2022, were submitted late. Corrective Action Planned: The City concurs with the auditors’ findings. The City has corrected this reporting issue. The annual reports due December 31, 2023, were submitted on time. Responsible Individual(s): Mark Hagedorn, Finance Manager/Treasurer; Brooks Slyter, Assistant Finance Manager; Ian Turner, Airport Director; Bruce Young, Assistant Airport Director – Finance & Administration Anticipated Completion Date: December 2023

View Audit 306396

Finding 396994 (2023-006)

Material Weakness 2023

City of Idaho Falls, Idaho

ID

Reporting Material Weakness Internal Control / Segregation of Duties § 200.329

Federal Agency Name: U.S. Treasury Department; Assistance Listing Number: 21.027; Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds; Material Weakness in Internal Control Over Compliance – Compliance Requirement – Reporting Finding Summary: The City’s submitted quarterly r...

Federal Agency Name: U.S. Treasury Department; Assistance Listing Number: 21.027; Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds; Material Weakness in Internal Control Over Compliance – Compliance Requirement – Reporting Finding Summary: The City’s submitted quarterly reports as required, but the reports contained errors including incorrect amounts and reporting information on the incorrect line items. Corrective Action Planned: The City concurs with the auditors’ findings. The City is working to coordinate and maintain supporting documentation used to prepare and review quarterly reports prior to submission to ensure the accuracy of the reports submitted. Responsible Individual(s): Mark Hagedorn, Finance Manager/Treasurer; Brooks Slyter, Assistant Finance Manager; Lisa Farris, Grant Administrator Anticipated Completion Date: October 2024

View Audit 306396

Finding 396987 (2023-002)

Material Weakness 2023

Connected Lane County

OR

Material Weakness Internal Control / Segregation of Duties

Finding 2023-002 Corrective Action Planned : Management is already tracking federal expenditures throughout the year. Management will review annual federal expenditures in a timely manner to ensure that we understand whether we need to undergo a single audit. Date by which corrective action will be ...

Finding 2023-002 Corrective Action Planned : Management is already tracking federal expenditures throughout the year. Management will review annual federal expenditures in a timely manner to ensure that we understand whether we need to undergo a single audit. Date by which corrective action will be implemented: July 2024, following the close of year-end. Person(s) Responsible: Heidi Larwick, Executive Director and Mary Bell , Finance Specialist

View Audit 306391

Finding 396743 (2023-001)

Significant Deficiency 2023

Town of Carlisle

SC

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment

The Town will work to formalize written policies and procedures related to federal awards as required under Uniform Guidance. This action will be performed by the Finance Team, with approval of the Finance Committee and Select Board. We anticipate that the policies and procedures will be completed b...

The Town will work to formalize written policies and procedures related to federal awards as required under Uniform Guidance. This action will be performed by the Finance Team, with approval of the Finance Committee and Select Board. We anticipate that the policies and procedures will be completed by June 30, 2024.

View Audit 306378

Finding 396738 (2023-001)

Significant Deficiency 2023

Vancouver School District No. 37

WA

Procurement, Suspension & Debarment School Nutrition Programs Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Vancouver School District No. 37 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of F...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Vancouver School District No. 37 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The District’s internal controls were inadequate for ensuring it complied with federal procurement requirements. Name, address, and telephone of District contact person: Brett Blechschmidt 2901 Falk Road Vancouver, WA 98661 (360)313-1341 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). Prospectively, any call for bids involving federal funds, will be reviewed and physically signed off on by the administrator overseeing the district program that is receiving the federal grant and the district's Finance Manager before being published. This review will attempt to confirm compliance with all relevant federal procurement regulations. Anticipated date to complete the corrective action: April 1, 2024

View Audit 306368

Finding 396718 (2023-002)

Significant Deficiency 2023

Healthworks Kha Foundation, Inc.

KS

Cash Management Allowable Costs / Cost Principles Significant Deficiency

Identification: 93.301 United States Department of Health and Human Services, COVID‐19 Small Hospital Improvement Program; Noncompliance Finding/Significant Deficiency, Cash Management Corrective Action Plan: The Foundation will work with the Kansas Department of Health and Environment (KDHE) to ret...

Identification: 93.301 United States Department of Health and Human Services, COVID‐19 Small Hospital Improvement Program; Noncompliance Finding/Significant Deficiency, Cash Management Corrective Action Plan: The Foundation will work with the Kansas Department of Health and Environment (KDHE) to return the interest earned on advances of federal grant awards and establish procedures to track interest earned on advances of federal grant awards in future periods. Anticipated completion date: The Foundation is currently working with KDHE to return the interest earned on federal grant awards and anticipates completion during 2024.

View Audit 306356

Finding 396712 (2023-002)

Significant Deficiency 2023

Aids Taskforce of Greater Cleveland, Inc.

OH

Questioned Costs Cash Management Allowable Costs / Cost Principles

Housing Opportunities for Persons with AIDS – Assistance Listing No. 14.241 Recommendation: We recommend the Organization designs controls to ensure the general ledger detail for each grant is reconciled to the monthly draw requests before they are submitted to the grantor for reimbursement. Explana...

Housing Opportunities for Persons with AIDS – Assistance Listing No. 14.241 Recommendation: We recommend the Organization designs controls to ensure the general ledger detail for each grant is reconciled to the monthly draw requests before they are submitted to the grantor for reimbursement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ATGC will delay the billing of any expense reimbursements until the general ledger activity has been reconciled ensuring all related expenses properly allocated within the ATGC General Ledger. Name(s) of the contact person(s) responsible for corrective action: Simpson Huggins Planned completion date for corrective action plan: June 30, 2024

View Audit 306347 Questioned Costs: $1

Finding 396709 (2023-001)

None 2023

Unlimited Housing for the Elderly Inc.

PA

Questioned Costs Reporting

Those charged with governance agree with the finding and will deposit the funds in the RFR account as soon as possible.

View Audit 306344 Questioned Costs: $1

Finding 396708 (2023-001)

None 2023

Parker Presbyterian Senior Housing Inc.

PA

Questioned Costs HUD Housing Programs Reporting

Those charged with governance have requested a waiver of deposits to the reserve for replacements account from HUD that would apply retroactively to the outstanding deposits for prior years. The Project has made the required monthly deposits for the year ending December 31, 2023.

View Audit 306343 Questioned Costs: $1

Finding 396706 (2023-001)

Material Weakness 2023

The Harry and Heanette Weinberg Village Iii, Inc.

MD

Eligibility HUD Housing Programs

RESPONSE: The Franklin Johnston group has strict EIV policies and procedures in place. Although HUD requires quarterly reports, we require monthly reports for our Master Binder. Site teams are only permitted to pull the “By Head of Household Report” at the time of the recertification appointment. Th...

RESPONSE: The Franklin Johnston group has strict EIV policies and procedures in place. Although HUD requires quarterly reports, we require monthly reports for our Master Binder. Site teams are only permitted to pull the “By Head of Household Report” at the time of the recertification appointment. They do not pull 120 ,90 , 60 or 30 days in advance. The report is pulled at the time the recertification packet is completed. The site teams pull this report 90 days after a MI is submitted to TRACS. We pull this report 90 days that a resident receives a utility check as well. There are other EIV reports as it relates to specific tasks. All site teams members have been trained as it relates to this policy. In addition to this training all site teams are required to attend monthly EIV training.

View Audit 306335

Finding 396704 (2023-001)

Material Weakness 2023

The Harry and Jeanette Weinberg Woods, Inc.

MD

Eligibility HUD Housing Programs

RESPONSE: The Franklin Johnston group has strict EIV policies and procedures in place. Although HUD requires quarterly reports, we require monthly reports for our Master Binder. Site teams are only permitted to pull the “By Head of Household Report” at the time of the recertification appointment. Th...

RESPONSE: The Franklin Johnston group has strict EIV policies and procedures in place. Although HUD requires quarterly reports, we require monthly reports for our Master Binder. Site teams are only permitted to pull the “By Head of Household Report” at the time of the recertification appointment. They do not pull 120 ,90 , 60 or 30 days in advance. The report is pulled at the time the recertification packet is completed. The site teams pull this report 90 days after a MI is submitted to TRACS. We pull this report 90 days that a resident receives a utility check as well. There are other EIV reports as it relates to specific tasks. All site teams members have been trained as it relates to this policy. In addition to this training all site teams are required to attend monthly EIV training.

View Audit 306333

Finding 396702 (2023-001)

Material Weakness 2023

The Harry and Jeanette Weinberg House, Inc.

MD

Eligibility HUD Housing Programs

The Franklin Johnston group has strict EIV policies and procedures in place. Although HUD requires quarterly reports, we require monthly reports for our Master Binder. Site teams are only permitted to pull the “By Head of Household Report” at the time of the recertification appointment. They do not ...

The Franklin Johnston group has strict EIV policies and procedures in place. Although HUD requires quarterly reports, we require monthly reports for our Master Binder. Site teams are only permitted to pull the “By Head of Household Report” at the time of the recertification appointment. They do not pull 120 ,90 , 60 or 30 days in advance. The report is pulled at the time the recertification packet is completed. The site teams pull this report 90 days after a MI is submitted to TRACS. We pull this report 90 days that a resident receives a utility check as well. There are other EIV reports as it relates to specific tasks. All site teams members have been trained as it relates to this policy. In addition to this training all site teams are required to attend monthly EIV training.

View Audit 306332

Finding 396694 (2023-001)

Significant Deficiency 2023

Swope Health Services and Subsidiaries

MO

Questioned Costs Period of Performance Reporting

Identifying Number: 2023-001 Finding: Swope Health Services and Subsidiaries expended federal funding on an invoice with a service period outside of the Period of Availability for Period 5 of the Provider Relief Fund. Corrective Actions Taken or Planned: Management will evaluate and alter the ac...

Identifying Number: 2023-001 Finding: Swope Health Services and Subsidiaries expended federal funding on an invoice with a service period outside of the Period of Availability for Period 5 of the Provider Relief Fund. Corrective Actions Taken or Planned: Management will evaluate and alter the accounts payable invoice review process as necessary to mitigate the risk of inaccurate recording of prepaid expenditures, as was the case in this finding. Management will consider the need to reorganize the assignment of duties as they pertain to the processing and review of invoices and vendor payments to ensure a sufficient level of review of material transactions to ensure accurate accounting of vendor payments. Person Responsible: Naimish Patel, CFO Anticipated Completion Date: Plan to be completed by December 31, 2024

View Audit 306320 Questioned Costs: $1

Finding 396683 (2023-002)

Significant Deficiency 2023

Accounting Aid Society

MI

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

Upon review of the finding, we acknowledge the importance of accurately documenting personnel expenses by the requirements outlined in the cited regulation. We recognize that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed and that...

Upon review of the finding, we acknowledge the importance of accurately documenting personnel expenses by the requirements outlined in the cited regulation. We recognize that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed and that these records must support the distribution of an employee's salary or wages among specific activities or cost objectives when applicable. In response to this finding, we will take the following actions: 1. Review and strengthen our current procedures for documenting personnel expenses to ensure compliance with Section 2 CFR Part 200.430 (i). 2. Provide additional training and guidance to relevant personnel responsible for documenting time and effort across different activities or cost objectives. 3. Implement enhanced monitoring mechanisms to regularly assess and validate the completeness of personnel expense documentation. 4. Designate a responsible individual or team to oversee and coordinate the implementation of these corrective actions. We are fully committed to addressing this finding promptly and effectively to ensure ongoing compliance with federal regulations. We welcome any further guidance or assistance from your team to facilitate this process.

View Audit 306294

Finding 396682 (2023-001)

Significant Deficiency 2023

Accounting Aid Society

MI

Cash Management

Upon review of the findings and associated context, we acknowledge that our controls were inadequate to ensure the retention of supporting documentation for grant reimbursement requests. Specifically, the absence of ledger detail supporting the amount of the grant reimbursement is a concern. In resp...

Upon review of the findings and associated context, we acknowledge that our controls were inadequate to ensure the retention of supporting documentation for grant reimbursement requests. Specifically, the absence of ledger detail supporting the amount of the grant reimbursement is a concern. In response to this finding, we will take immediate corrective actions: 1. Develop and implement comprehensive procedures for the retention of supporting documentation for grant reimbursement requests. These procedures will include clear guidelines on the types of documentation required and the timeframe for retention. 2. Enhance internal controls to ensure that ledger detail supporting grant reimbursement amounts is consistently maintained and readily accessible for review.1. Provide training to relevant staff members involved in grant management and financial reporting to ensure understanding and compliance with the new procedures. 2. Conduct regular internal audits to monitor adherence to the established procedures and identify any areas for improvement. We are committed to addressing this finding promptly and effectively to ensure compliance with grant requirements and best practices in financial management. We value your insights and feedback and welcome any further guidance or assistance from your team to facilitate this process.

View Audit 306294

Finding 396674 (2023-001)

Material Weakness 2023

East Valley School District No. 361

WA

Procurement, Suspension & Debarment School Nutrition Programs Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE East Valley School District No. 361 September 1, 2022 through August 31, 2023 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal ...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE East Valley School District No. 361 September 1, 2022 through August 31, 2023 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of District contact person: Neale Rasmussen 3830 N. Sullivan Road, Spokane, WA 99216 (509) 241-5042 Corrective action the auditee plans to take in response to the finding: The District has implemented changes requiring all orders paid all or in part with federal funds in an amount greater than $25,000 to be submitted on a purchase order. Before the purchase order is approved, business office staff will complete a suspension and debarment check at SAM.gov. Anticipated date to complete the corrective action: Changes have already been implemented.

View Audit 306285

Finding 396671 (2023-001)

None 2023

City of Taunton

MA

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The City of Taunton, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Po...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The City of Taunton, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF TREASURY COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number 21.027 2023-001: Reporting to the Federal Government Compliance Requirement: Reporting Type of Finding: Compliance and Internal Control over Compliance – Other Matter Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the U.S. Treasury that includes reporting the total grant expenditures incurred for the reporting period. Since the City is a Metropolitan City with a population below 250,000 residents that was allocated more than $10.0 million in funding, the City is required to submit, to the U.S. Department of Treasury, a project and expenditure report 30 days after the end of each quarter. The City is also required to submit quarterly reports to Bristol County no later than 15 days following the end of each fiscal quarter. Condition: The City submitted the quarterly project and expenditure report timely, however the expenditures reported as of June 30, 2023, did not reconcile with the City’s accounting ledger. Similarly, while the City submitted quarterly reports to the County timely, expenditures reported as of June 30, 2023, did not reconcile with the City’s accounting ledger. Questioned Costs: None Reported. Context: The City filed the required project and expenditure report in a timely manner, however the report submitted to the U.S. Treasury’s Portal did not reconcile with City’s accounting ledger. Similarly, the City filed the required quarterly reports to Bristol County in a timely manner, however the report submitted did not reconcile with the City’s ledger. Effect: The expenditures reported on the City’s project and expenditure report and County report were not accurate. Cause: The City did not have adequate controls in place to reconcile expenditures submitted on the project and expenditure and County reports with the City’s ledger. Recommendation: Management should implement procedures to ensure that all expenditures that are incurred in a particular reporting period are included on the applicable project and expenditure report. Additionally, the City should ensure that the omitted expenditures are reported in the next reporting submission. Views of Responsible Officials and Planned Corrective Actions: Management made a good faith effort to correctly report its expenditures to the U.S. Treasury Department and Bristol County on an accurate and timely basis. Reconciliation between the reporting and accounting ledger must be completed to ensure expenditures reported are accurate. Management expects to correct this on the subsequent period’s reporting in fiscal 2024. If the Oversight Agency has questions regarding this plan, please call Patrick D. Dello Russo Jr., Chief Financial Officer at (508)-821-1000. Sincerely yours, Patrick D. Dello Russo Jr Chief Financial Officer City of Taunton, Massachusetts

View Audit 306283

Finding 396661 (2023-001)

Material Weakness 2023

Mount Adams School District No. 209

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

The District corrected the issue late in the stated audit period. The District will continue to ensure all applicable contracts include not just the term “prevailing wage” but specify “Federal Wage Rate Compliance” to comply with the applicable CFR. The District will also continue to verify payrolls...

The District corrected the issue late in the stated audit period. The District will continue to ensure all applicable contracts include not just the term “prevailing wage” but specify “Federal Wage Rate Compliance” to comply with the applicable CFR. The District will also continue to verify payrolls have been submitted by the contractor before issuing progress payments. Finally, the District will continue to retain documentation of this confirmation for audit. The District disagrees with the statement that, during the audit, the District subsequently collected all weekly certified payrolls. The District uses the Washington State Department of Labor and Industries prevailing wage system as the tool for all contractors to submit their weekly certified payrolls to the District. All weekly certified payrolls were submitted into the L&I system before the audit began and immediately provided to the audit team upon request.

View Audit 306282

Finding 396655 (2023-001)

Significant Deficiency 2023

Northern Manhattan Improvement Corporation

NY

Identifying Number: 2023-001 Finding: The Organization is required to reach a minimum units of service requirement. The Organization was unable to meet the minimum deliverables required. The Organization did not have written communication waiving the requirement. Contact Person Responsible for Cor...

Identifying Number: 2023-001 Finding: The Organization is required to reach a minimum units of service requirement. The Organization was unable to meet the minimum deliverables required. The Organization did not have written communication waiving the requirement. Contact Person Responsible for Corrective Action: Rodrigo Sanchez-Camus, Director of Legal, Organizing, and Advocacy; Maria Lizardo, Executive Director. Corrective Actions Taken or Planned: NMIC has the necessary controls in place to ensure that all cases are properly counted toward contract deliverables. However, NMIC was again unable fulfill the deliverable requirements for this contract in FY2023. This follows a similar finding in FY2022. Despite this, the City paid out the entirety of the funding for FY2022 and 2023, and has not indicated they will attempt to claw back funds due to non-performance. NMIC leadership has been actively and regularly engaged with the Human Resources Administration (HRA), and relevant City and State agencies, regarding the challenges all right to council providers, including NMIC, face in meeting contract expectations. NMIC has also worked with other citywide providers to draft a Concept Paper outlining issues with grant structure, and offering suggestions for remediation in future renewal discussions. This was shared and discussed with HRA in March 2023. HRA has since issued a new RFP, and awarded NMIC a 3 year grant beginning FY2025. While this provides for more achievable goals, we expect to show similar findings in FY2024. And potentially, but to a lesser degree, in FY2025-2027. Anticipated Completion Date: May 2025

View Audit 306257

Finding 396652 (2023-002)

Significant Deficiency 2023

City of Fayetteville

NC

Internal Control / Segregation of Duties Reporting Significant Deficiency

Management's Response: The City agrees with the audit recommendations Responsible Party: Jody Picarells, Chief Financial Officer Corrective Action Plan: The corrective action plan will consist of the following measures: 1. Ensure staff are trained on proper submission of the PR29-CDBG Cash on Ha...

Management's Response: The City agrees with the audit recommendations Responsible Party: Jody Picarells, Chief Financial Officer Corrective Action Plan: The corrective action plan will consist of the following measures: 1. Ensure staff are trained on proper submission of the PR29-CDBG Cash on Hand Quarterly Report to include due dates for review and timely submission. 2. Ensure adequate staff are available, any combination of permanent, temporary or contracted positions, and assigned the task of timely submission of the PR29-CDBG Cash on Hand Quarterly Report. Proposed Implementation Date: May 31, 2024

View Audit 306255

Finding 396651 (2023-004)

Significant Deficiency 2023

Harper County Community Foundation

KS

Procurement, Suspension & Debarment

SIGNIFICANT DEFICIENCY 2023-004 Coronavirus State and Local Fiscal Recovery Funds – 21.027 Condition During inquiry of Foundation management, it was determined that the Foundation did not have the required written policies. Recommendation We recommend that the Foundation’s written policies be up...

SIGNIFICANT DEFICIENCY 2023-004 Coronavirus State and Local Fiscal Recovery Funds – 21.027 Condition During inquiry of Foundation management, it was determined that the Foundation did not have the required written policies. Recommendation We recommend that the Foundation’s written policies be updated to properly reflect all requirements. Comments on the Finding Management is aware of the finding and has begun the process of creating a written policy. Corrective Actions As of the date of this notice, management has begun drafting written policies that will be implemented prior to the end of the current fiscal year.

View Audit 306252

Finding 396649 (2023-002)

Significant Deficiency 2023

Greenburgh Housing Authority

NY

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

Auditee's Response and Planned Corrective Action: HQS Failed Inspection register will be implemented immediately by the Section 8 Department. Planned Implementation Date of Corrective Action: 5/14/2024 Person Responsible for Corrective Action: Raju Abraham, Executive Director

View Audit 306245

Finding 396648 (2023-001)

Significant Deficiency 2023

Greenburgh Housing Authority

NY

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

Auditee's Response and Planned Corrective Action: Recertification Checklist will be implemented immediately for use by the Section 8 Department. Planned Implementation Date of Corrective Action: 5/14/2024 Person Responsible for Corrective Action: Raju Abraham, Executive Director

View Audit 306245

Corrective Action Plans

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