Corrective Action Plans

Finding 396578 (2023-003)

Significant Deficiency 2023

MN

Allowable Costs / Cost Principles Cash Management Period of Performance § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: Block Grants for Community Mental Health Services CFDA # 93.958 Finding Summary: There was no formal documentation of review and approval of wage rates prior to the submission of the reimbursement request to SAMHSA for three ...

Federal Agency Name: Department of Health and Human Services Program Name: Block Grants for Community Mental Health Services CFDA # 93.958 Finding Summary: There was no formal documentation of review and approval of wage rates prior to the submission of the reimbursement request to SAMHSA for three months selected for testing. Responsible Individuals: Mohamed Omar, MBA, MS, Chief Administrative Officer and Mark Copps, Finance Director / Controller Corrective Action Plan: During 2023, management implemented a formal documentation of the review including the appropriate level of management sign off and date of review on the supporting documentation. Anticipated Completion Date: October 2023

View Audit 306158

Finding 396577 (2023-001)

None 2023

Senior Citizens Housing Development Corporation of Ville Platte

FL

HUD Housing Programs Reporting

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Ville Platte respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suit...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Ville Platte respectfully submits the following corrective action plan for the year ended September 30, 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: October 1, 2022 through September 30, 2023 The finding from the September 30, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 202 Supportive Housing for the Elderly – Capital Advance, ALN 14.157 Recommendation: Management should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. Action Taken: Deposits are made to the replacement reserves on a monthly basis. A new checklist is being implemented to ensure the accuracy of the amounts and completeness of transfers. If the Oversight Agency for Audit has questions regarding this plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO

View Audit 306146

Finding 396576 (2023-001)

Material Weakness 2023

Senior Citizens Housing Development Corporation of Montgomery County

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Montgomery County, operating as Council House, respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Montgomery County, operating as Council House, respectfully submits the following corrective action plan for the year ended September 30, 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: October 1, 2022 through September 30, 2023 The finding from the September 30, 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 8 Housing Assistance Payments Program, ALN 14.195 Recommendation: The Project should implement procedures to ensure all documentation related to applicants and tenants is properly executed and maintained. In addition, the manager verify eligibility by obtaining all required documents for potential tenants, maintain support for tenant income verification through the EIV system in a timely manner, and perform appropriate unit inspections. Action Taken: A new Community Manager was hired and is now on site and going through training on all HUD and EHDOC policies and procedures. For EIV reporting we have an alert in the computer system to notify managers of when the 90-day reports are due. Compliance is also sending out monthly email reminders to run all EIV reports. Moving forward compliance will review new move in files and recertification files for completeness and accuracy. If the audit Oversight Agency has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO

View Audit 306145

Finding 396575 (2023-001)

None 2023

La Maison Acadienne, Inc.

FL

HUD Housing Programs Reporting

Oversight Agency for Audit, La Maison Acadienne, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Au...

Oversight Agency for Audit, La Maison Acadienne, Inc. respectfully submits the following corrective action plan for the year ended September 30, 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: October 1, 2022 through September 30, 2023 The finding from the September 30, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned 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: Management should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. Action Taken: Deposits are made to the replacement reserves on a monthly basis. A new checklist is being implemented to ensure the accuracy of the amounts and completeness of the transfers. If the Oversight Agency for Audit has questions regarding these plans, please call Irene Phillips at 954- 835-9200. Sincerely yours, Irene Phillips CFO

View Audit 306143

Finding 396570 (2023-005)

None 2023

Keppel Union School District

CA

School Nutrition Programs

The Director of Child Nutrition, Syed Zaidi, will establish an inter-program vending agreement to determine how much the National School Lunch program was charged and will submit the journal to reimburse the program. To be established as of 6/30/2024.

View Audit 306138

Finding 396569 (2023-004)

None 2023

Keppel Union School District

CA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430

The District will require a PAR form from any employee covering a shift in Child Nutrition whose main job is not in the Child Nutrition Department. • The Director of Child Nutrition, Syed Zaidi, will identify and provide a PAR form for those employees providing services to the Child Nutrition Depart...

The District will require a PAR form from any employee covering a shift in Child Nutrition whose main job is not in the Child Nutrition Department. • The Director of Child Nutrition, Syed Zaidi, will identify and provide a PAR form for those employees providing services to the Child Nutrition Department in a substitute situation. To be established as of 6/30/2024.

View Audit 306138 Questioned Costs: $1

Finding 396552 (2023-004)

None 2023

Monticello Cusd #25

IL

School Nutrition Programs Internal Control / Segregation of Duties

39-074-0250-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2023 Corrective Action Plan Finding No.: 2023-_ 004__ Condition: The District did not perform an on-site review of their counting and claiming system related to the Child Nutrition Cluster. ...

39-074-0250-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2023 Corrective Action Plan Finding No.: 2023-_ 004__ Condition: The District did not perform an on-site review of their counting and claiming system related to the Child Nutrition Cluster. Plan: The District will implement Internal controls that ensure that an on-site review of the counting and claiming system related to the Child Nutrition Cluster is performed on at least an annual basis. Anticipated Date of Completion: 06/30/2024 Name of Contact Person: Adam Clapp Management Response: Management will implement the corrective action plan for the year ended June 30, 2024.

View Audit 306124

Finding 396551 (2023-003)

None 2023

Monticello Cusd #25

IL

School Nutrition Programs Eligibility

39-074-0250-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2023 Corrective Action Plan Finding No.: 2023-_ 003__ Condition: The verification process was not performed. Plan: The District will complete the annual verification process ...

39-074-0250-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2023 Corrective Action Plan Finding No.: 2023-_ 003__ Condition: The verification process was not performed. Plan: The District will complete the annual verification process by November 15th and will report the results to ISBE by December 15th. Anticipated Date of Completion: 06/30/2024 Name of Contact Person: Adam Clapp Management Response: Management will implement the corrective action plan for the year ended June 30, 2024.

View Audit 306124

Finding 396506 (2023-001)

Significant Deficiency 2023

Jackson County Utility Authority

MS

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

Management will improve monitoring of any funds received from outside agencies to verify if Jackson County Utility Authority is considered a sub-award for funds received. Completion Date: Ongoing Name of Contact Person Responsbile for Corrective Action Plan: Linda Green

View Audit 306108

Finding 396482 (2023-001)

Significant Deficiency 2023

Reinvestment Fund, Inc.

PA

Subrecipient Monitoring Reporting

Planned Corrective Action: We have a remediation plan in place to ensure that all past grantees over $30,000 are registered on the website. We are currently waiting to receive the correct FAIN numbers from the United States Department of Agriculture (USDA) for all our awards so we can file the repo...

Planned Corrective Action: We have a remediation plan in place to ensure that all past grantees over $30,000 are registered on the website. We are currently waiting to receive the correct FAIN numbers from the United States Department of Agriculture (USDA) for all our awards so we can file the reports correctly. Once this information is received from the USDA we are ready to submit the required reporting. We have begun reporting for the few FAIN numbers we have that seem to be correct. We have also included FFATA registration as a step in our grants compliance process for the creation of all future HFFI grantees to prevent this finding from re-occurring. Completion date: May 2, 2024 Name of Contact Person: Sara Vernon Sterman, Chief Program Officer

View Audit 306096

Finding 396481 (2023-001)

Significant Deficiency 2023

Barry County

MI

Significant Deficiency Internal Control / Segregation of Duties

Internal Control Over Federal Awards – Allowability of Costs and Allowable Activities Auditor Description of Condition and Effect: Costs must meet certain general criteria to be allowable under federal awards. One criterion is that the costs be adequately documented. Several of the payroll expenses ...

Internal Control Over Federal Awards – Allowability of Costs and Allowable Activities Auditor Description of Condition and Effect: Costs must meet certain general criteria to be allowable under federal awards. One criterion is that the costs be adequately documented. Several of the payroll expenses that were selected for testing did not have employee timecards with evidence that they were reviewed and authorized for payment by their immediate supervisor. As a result of this condition, the Transit does not have adequate documentation demonstrating that an individual with appropriate knowledge of the transaction has reviewed that the transaction is allowable, free of error, and necessary and reasonable for the performance of the federal award. Auditor Recommendation: We recommend that the Transit ensures policies and procedures are followed to provide documented proof of review by management over key transactions such as payroll. Corrective Action: We concur with the finding and management will work to show documented review over payroll transactions.

View Audit 306065

Finding 396479 (2023-001)

Material Weakness 2023

McGehee School District

AR

Procurement, Suspension & Debarment § 200.320

The district expended Child Nutrition program funds of $71,250. Competitive bids were obtained, but the district failed to advertise for requests for proposals for the purchases.

View Audit 306056

Finding 396479 (2023-001)

Material Weakness 2023

McGehee School District

AR

Procurement, Suspension & Debarment § 200.320

Person(s) responsible for the corrective action is Jenny Blevins, Child Nutrition Director, and Linda Tullos, Superintendent.

View Audit 306056

Finding 396479 (2023-001)

Material Weakness 2023

McGehee School District

AR

Procurement, Suspension & Debarment § 200.320

The district updated and strengthened the procurement plan to follow formal purchase procedures. The updated procurement plan was implemented on 11/14/2023.

View Audit 306056

Finding 396473 (2023-001)

Material Weakness 2023

Financial Services Volunteer Corps, Inc.

NY

Subrecipient Monitoring Reporting

The Financial Services Volunteer Corps agrees with the finding 2023-001. We have taken the following corrective action regarding the FFATA reporting deficiency as follows: 1. We have reported the subawards identified in the audit reports on the FFATA Subaward Reporting System and have saved proof of...

The Financial Services Volunteer Corps agrees with the finding 2023-001. We have taken the following corrective action regarding the FFATA reporting deficiency as follows: 1. We have reported the subawards identified in the audit reports on the FFATA Subaward Reporting System and have saved proof of this reporting with the existing subaward documentation. 2. We have updated the FSVC Subawards Process in our Internal Policies & Procedures Manual to include a Subaward Checklist with all of the known requirements for properly issuing a subaward. All required items on this checklist will need to be completed, with the checklist wet signed or approved electronically by the FSVC CFO & COO prior to issuing a subaward or an amendment to a subaward. The checklist must be accompanied by adequate documentation substantiating that all of the required items have been completed. I have attached the proof of FFATA reporting and the FSVC Subaward Checklist for your review. John D Pompay - Chief Financial and Operating Officer is responsible for the implementation of the required changes, with completion before April 30, 2024.

View Audit 306046

Finding 396472 (2023-002)

Significant Deficiency 2023

American Cultural Exchange Service

WA

Procurement, Suspension & Debarment § 200.318

Description of Finding: Internal Control over Compliance with Suspension and Debarment Requirement Statement of Concurrence or Nonconcurrence: There is no disagreement with this finding. Corrective Action: Management will implement new procedures to verify suspension and debarment status of vendors ...

Description of Finding: Internal Control over Compliance with Suspension and Debarment Requirement Statement of Concurrence or Nonconcurrence: There is no disagreement with this finding. Corrective Action: Management will implement new procedures to verify suspension and debarment status of vendors and contractors for all covered transactions over $25,000. Projected Completion Date: June 30, 2024

View Audit 306033

Finding 396456 (2023-003)

Significant Deficiency 2023

The Center for Victims of Torture

MN

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

Views of Responsible Officials: Management will develop appropriate documentation to support when an employee charges a program that is funded by various donors. A consistent and reasonably methodology which may be based on awards budgets should be the basis of the ending allocation. This corrective...

Views of Responsible Officials: Management will develop appropriate documentation to support when an employee charges a program that is funded by various donors. A consistent and reasonably methodology which may be based on awards budgets should be the basis of the ending allocation. This corrective action will also be included in an updated time allocation policy.

View Audit 306028

Finding 396444 (2023-002)

Significant Deficiency 2023

The Center for Victims of Torture

MN

Procurement, Suspension & Debarment § 200.213

Views of Responsible Officials: Management will ensure trainings are conducted to ensure staff understand the current policy and specifically communicate that screenings should be conducted prior to contract signing or payment. Additionally, CVT should revise their suspension and debarment policy to...

Views of Responsible Officials: Management will ensure trainings are conducted to ensure staff understand the current policy and specifically communicate that screenings should be conducted prior to contract signing or payment. Additionally, CVT should revise their suspension and debarment policy to include the requirement that screenings be conducted on expatriate employees.

View Audit 306028

Finding 396439 (2023-001)

Significant Deficiency 2023

People Working Cooperatively

OH

Allowable Costs / Cost Principles Reporting

Prior to this audit, PWC engaged with an independent third party for an assessment of our internal processes and procedures. PWC is proactively working to both improve processes and have an impartial outside expert identify potential weaknesses. Upon discovery of this weakness in internal control,...

Prior to this audit, PWC engaged with an independent third party for an assessment of our internal processes and procedures. PWC is proactively working to both improve processes and have an impartial outside expert identify potential weaknesses. Upon discovery of this weakness in internal control, an exception report was developed to ensure appropriate supervisors have approved all timecards each week. Additionally, PWC has made a request to the software developer of its timecard system to address and correct the approval logic which allowed this weakness to exist. We expect the software fix to be created & implemented by the summer of 2024.

View Audit 306025

Finding 396435 (2023-003)

Significant Deficiency 2023

City of Osseo

WI

Procurement, Suspension & Debarment § 200.318 § 200.320

Finding 2023-001: Internal Control Over Financial Reporting Corrective action: Because of its size, the City does not feel it is cost effective to hire an employee(s) with the experience and technical training to prepare its financial statements. The City is, however, willing to assist with the pre...

Finding 2023-001: Internal Control Over Financial Reporting Corrective action: Because of its size, the City does not feel it is cost effective to hire an employee(s) with the experience and technical training to prepare its financial statements. The City is, however, willing to assist with the preparation and will continue to work to gain experience in this area. Responsible Person: Blyann Johnson Anticipated Completion Date: Ongoing Finding 2023-002: Internal Control Environment Corrective action: The City is aware of our lack of controls over accounts payable/disbursements, payroll, property taxes, utility billing and collection and period close. Because of our size, we do not feel it is cost effective to hire the number of employees needed to cure these internal control deficiencies. Responsible Person: Blyann Johnson Anticipated Completion Date: Ongoing Finding 2023-003: Significant Deficiency - Internal Control Over Procurement, Suspension and Debarment Corrective action: Management and the City Council will create and approve a written procurement policy that meets the requirements for Uniform Guidance. Responsible Person: Blyann Johnson Anticipated Completion Date: 12/31/2024

View Audit 306018

Finding 396430 (2023-001)

Significant Deficiency 2023

Prairie State Legal Services, Inc.

IL

Internal Control / Segregation of Duties Significant Deficiency

Timesheet processes with an emphasis on the approval process will be highlighted through employee newsletter and reinforced with and by managers.

View Audit 306013

Finding 396427 (2023-002)

Significant Deficiency 2023

Prairie State Legal Services, Inc.

IL

Internal Control / Segregation of Duties Reporting Significant Deficiency

The process for Executive Director review and approval of report data will be reinstated effective immediately.

View Audit 306013

Finding 396423 (2023-001)

Material Weakness 2023

Aberdeen School District No. 5

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding ref number: 2023-001 Finding caption: The District’s internal controls were inadequate for ensuring compliance with time and effort requirements. Name, address, and telephone of District contact person: Elyssa Louderback, Executive Director of Business & Operations 216 N. G Street, Aberdeen,...

Finding ref number: 2023-001 Finding caption: The District’s internal controls were inadequate for ensuring compliance with time and effort requirements. Name, address, and telephone of District contact person: Elyssa Louderback, Executive Director of Business & Operations 216 N. G Street, Aberdeen, WA 98520 (360) 538-2007 Corrective action the auditee plans to take in response to the finding: The district was in transition with staff overseeing time and effort for the year in question. Staff salaries were reviewed at the end of the year by the Business Office with communication from the buildings to verify staff were paid from the appropriate programs. The building staff that were requested to sign the Semi Annual certification forms for time and effort documentation after the close of the fiscal year and date them for the time period that they were specific to. In the future, the district will request staff sign the Semi Annual certification forms and date them for the day they are being signed. Anticipated date to complete the corrective action: March 1, 2024

View Audit 305999

Finding 396417 (2023-004)

Significant Deficiency 2023

East River Legal Services Corporation

SD

Procurement, Suspension & Debarment

Finding 2023-004 Federal Agency Name: Legal Services Corporation Program Name: Legal Services Corporation – Basic Field Grant FFAL#: 09-542026 Finding Summary: Testing identified one instance in which the transaction exceeded the Organization’s micro and small purchase threshold of $25,000, requiri...

Finding 2023-004 Federal Agency Name: Legal Services Corporation Program Name: Legal Services Corporation – Basic Field Grant FFAL#: 09-542026 Finding Summary: Testing identified one instance in which the transaction exceeded the Organization’s micro and small purchase threshold of $25,000, requiring rate quotes and a written evaluation why the vendor was chose, however, this was not completed. Responsible Individuals: Lea Wroblewski, Executive Director. Corrective Action Plan: The Audit and Finance Committee will review and approve all transactions over $25,000 to ensure that appropriate procedures are followed. ERLS will conduct a bidding process prior to December 1, 2024, for the 2024 audit to be reviewed and approved by the Audit and Finance Committee. Completion Date: December 2024

View Audit 305992

Finding 396416 (2023-003)

Significant Deficiency 2023

East River Legal Services Corporation

SD

Cash Management Eligibility Significant Deficiency

Finding 2023-003 Federal Agency Name: Legal Services Corporation Program Name: Legal Services Corporation – Basic Field Grant FFAL#: 09-542026 Finding Summary: Testing identified one instance where a case was improperly entered into Legal Server as no application was completed. Responsible Individ...

Finding 2023-003 Federal Agency Name: Legal Services Corporation Program Name: Legal Services Corporation – Basic Field Grant FFAL#: 09-542026 Finding Summary: Testing identified one instance where a case was improperly entered into Legal Server as no application was completed. Responsible Individuals: Lea Wroblewski, Executive Director. Corrective Action Plan: ERLS will train staff on application procedures, modify outreach procedures, and will not enter interested clients in Legal Server until an application is completed. Completion Date: May 2024

View Audit 305992

Corrective Action Plans

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