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Corrective Action Plans

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Jefferson County Local Development Corporation
NY
Subrecipient Monitoring
As noted above in the corrective action to finding 2023- 001, we have notified the organization of their subrecipient status; the requirement to conduct a single audit of its administration of their subaward; and the need to provide the JCLDC with a copy of the organization’s most recent audited fin...
As noted above in the corrective action to finding 2023- 001, we have notified the organization of their subrecipient status; the requirement to conduct a single audit of its administration of their subaward; and the need to provide the JCLDC with a copy of the organization’s most recent audited financial statements and federal single audit reports once completed. We will include these requirements in future subrecipient contracts.
View Audit 305635
Finding 396029 (2023-001)
Significant Deficiency 2023
Jefferson County Local Development Corporation
NY
Subrecipient Monitoring
In future grant awards, JCLDC staff shall review the use of such funds against the federal guidelines for determining whether the recipient is a subrecipient or a contractor. We have also taken action (in a letter dated February 26, 2023) to notify the organization of their subrecipient status and t...
In future grant awards, JCLDC staff shall review the use of such funds against the federal guidelines for determining whether the recipient is a subrecipient or a contractor. We have also taken action (in a letter dated February 26, 2023) to notify the organization of their subrecipient status and their requirement that they conduct a single audit in compliance with Government Accounting Standards and Uniform Guidance requirements.
View Audit 305635
Finding 396027 (2023-001)
Significant Deficiency 2023
Harrisburg Area YMCA
PA
Questioned Costs Allowable Costs / Cost Principles § 200.430
Recommendation: We recommend that controls be reviewed and revised to ensure that time and effort distribution records are prepared for staff who are charged to federal programs. These records should also be reviewed, approved, and maintained by administrative personnel. Action Taken: The Harrisbu...
Recommendation: We recommend that controls be reviewed and revised to ensure that time and effort distribution records are prepared for staff who are charged to federal programs. These records should also be reviewed, approved, and maintained by administrative personnel. Action Taken: The Harrisburg Area YMCA's Compliance Officer has created a tracking sheet that will allow employees to keep track of their tasks and hours as related to grant programs. The employee will sign off on each sheet.
View Audit 305627 Questioned Costs: $1
Finding 396026 (2023-001)
Significant Deficiency 2023
United Church Residences of Ellicott, Ny, Inc. D/b/a Chautauqua Colony
OH
HUD Housing Programs Reporting Significant Deficiency
Management acknowledges noncompliance in the current fiscal year and has addressed all of the health and safety issues as of April 18, 2023
Management acknowledges noncompliance in the current fiscal year and has addressed all of the health and safety issues as of April 18, 2023
View Audit 305624
Wesley Village INC
OH
Questioned Costs Internal Control / Segregation of Duties
Management agreed with the recommendation and made the deposit of $7,317 subsequent to year end in April 2024.
Management agreed with the recommendation and made the deposit of $7,317 subsequent to year end in April 2024.
View Audit 305623 Questioned Costs: $1
Finding 396021 (2023-001)
Significant Deficiency 2023
City of San Angelo, Texas
TX
Questioned Costs Significant Deficiency
Contact Person Responsible for Corrective Action: Assistant Director of Finance, Ryan Gaddy Corrective Action: Reports from the automated timecard system company have been identified to which provide exceptions for overrides made. Anticipated Completion Date: Completed Corrective Action: Work wit...
Contact Person Responsible for Corrective Action: Assistant Director of Finance, Ryan Gaddy Corrective Action: Reports from the automated timecard system company have been identified to which provide exceptions for overrides made. Anticipated Completion Date: Completed Corrective Action: Work with automated timecard system company to designate a department head who does not have access to overrides in the timecard system to approve all time worked. Time entered will be first approved by the employee, secondly by the department timekeeper, and finally by the department manager/director. Timekeepers are unable to edit their own time; only the department manager/director will have the ability to edit the timekeeper’s time. Anticipated Completion Date: May 31, 2024 Corrective Action: Overtime will no longer be manually input into timecard system; overtime will only be calculated by the timecard system. Anticipated Completion Date: Completed
View Audit 305619 Questioned Costs: $1
Finding 396020 (2023-002)
Significant Deficiency 2023
Fremont County School District No. 38
WY
Procurement, Suspension & Debarment
In reviewing the 2023-2024 Audit Report the district agrees to the findings as listed. The following is the district's responses. Federal Expenditures Processes: The District will continue to have Federal, General and State training in fiscal management to ensure approval and documentation are main...
In reviewing the 2023-2024 Audit Report the district agrees to the findings as listed. The following is the district's responses. Federal Expenditures Processes: The District will continue to have Federal, General and State training in fiscal management to ensure approval and documentation are maintained.
View Audit 305614
Finding 396019 (2023-001)
Significant Deficiency 2023
Fremont County School District No. 38
WY
In reviewing the 2023-2024 Audit Report the district agrees to the findings as listed. The following is the district's responses. Time and Effort Certification Payroll: The District will continue to have Federal, General and State training and employees wil be updated on required Federal documentat...
In reviewing the 2023-2024 Audit Report the district agrees to the findings as listed. The following is the district's responses. Time and Effort Certification Payroll: The District will continue to have Federal, General and State training and employees wil be updated on required Federal documentation.
View Audit 305614
Boys and Girls Clubs of Philadelphia, Inc.
PA
Procurement, Suspension & Debarment Reporting
Management concurs with the findings. The outside accounting firm has increased staffing needs and implemented a more rigorous reporting and reconciliation schedule as shown in the response to 2023-001.
Management concurs with the findings. The outside accounting firm has increased staffing needs and implemented a more rigorous reporting and reconciliation schedule as shown in the response to 2023-001.
View Audit 305611
Finding 396004 (2023-004)
Material Weakness 2023
Boys and Girls Clubs of Philadelphia, Inc.
PA
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.329
Out of over 182 compliance records requested, the organization was unable to provide 3 health assessments, all other requested documentation was provided. The missing health assessments were for high school students, who are not required to provide them to attend school and often do not have access ...
Out of over 182 compliance records requested, the organization was unable to provide 3 health assessments, all other requested documentation was provided. The missing health assessments were for high school students, who are not required to provide them to attend school and often do not have access to updated health assessments. We have been directed by the funding agency never to exclude these youth from participation for an inability to obtain a health assessment. BGCP has already taken steps to address these issues. The funding agency, PHMC has begun sending monthly compliance reports. Over the last three months, we have collected 42% of missing health assessments organization wide. Additionally, on our recent FY24 Admin review from PHMC, which included a full compliance report, all of our sites received overall scores of above 95%. We will continue to monitor compliance and follow-up with youth and families to complete needed items.
View Audit 305611 Questioned Costs: $1
Finding 395992 (2023-003)
Material Weakness 2023
Boys and Girls Clubs of Philadelphia, Inc.
PA
Reporting Allowable Costs / Cost Principles
Management concurs the initial Schedule of Federal Awards was prepared using the total program expenditures and not the program expenditures incurred using just the federal portion of the program funding. Unfortunately, information regarding the federal versus non-federal breakdown of awards is not...
Management concurs the initial Schedule of Federal Awards was prepared using the total program expenditures and not the program expenditures incurred using just the federal portion of the program funding. Unfortunately, information regarding the federal versus non-federal breakdown of awards is not available in initial program contracts. This information is only disclosed as part of the confirmation process. However, moving forward, management will meet quarterly to update the tracking of federal expenditures. Additionally, management will communicate with funding entities bi-annually to verify what portions of the funding are federal. Management will also work closely with the auditors to ensure funding allocations per confirmations, if different than projected, are reflected properly in the Schedule of Federal Awards.
View Audit 305611
Finding 395990 (2023-002)
Material Weakness 2023
Boys and Girls Clubs of Philadelphia, Inc.
PA
Questioned Costs Allowable Costs / Cost Principles Cash Management
The questioned costs were immaterial and relate to a pay period that was split across the fiscal year (6/27/22 to 7/8/22, with a pay date of 7/15/22). Reports to the funder for the year ending 6/30/22 were due on 7/10/22, before all payroll information and supporting documentation for this pay perio...
The questioned costs were immaterial and relate to a pay period that was split across the fiscal year (6/27/22 to 7/8/22, with a pay date of 7/15/22). Reports to the funder for the year ending 6/30/22 were due on 7/10/22, before all payroll information and supporting documentation for this pay period was available. Therefore, the full pay period was included in the July reimbursement report. This practice was approved by the funder. Moving forward, the organization will be more cognizant of accrual dates for payroll reporting and submit a true-up as needed to ensure that payroll costs are correctly allocated at the end of the fiscal year. Additionally, in May 2024, the organization will be implementing a new electronic payroll system that will allow us to obtain this information more quickly at the close of each fiscal year to complete billing reports.
View Audit 305611 Questioned Costs: $1
Finding 395986 (2023-003)
Significant Deficiency 2023
Rfe/rl, Inc.
DC
Procurement, Suspension & Debarment § 200.320
Views of Responsible Officials: RFE/RL Finance has provided clarification and additional guidance to Department Directors and the Procurement team to reinforce the importance of documenting the steps and decisions that result in a Sole-Source justification in the requisition process. Management has ...
Views of Responsible Officials: RFE/RL Finance has provided clarification and additional guidance to Department Directors and the Procurement team to reinforce the importance of documenting the steps and decisions that result in a Sole-Source justification in the requisition process. Management has engaged Procurement consultants who have produced clear purchasing guidelines for the company including documentation requirements. RFE/RL has hired a new Procurement Director with the responsibility to improve management of the process and direction to the procurement team to ensure that support for sole source purchases is complete, maintained, and made available for review during the audit process and upon management request. Management believes that substantial progress has been made in either justifying sole source acquisitions within the limits of 2 CFR 200.320 or requiring competitive bids since the new Procurement Director has been appointed. It is Management’s intent to continue to operate in a way that removes this significant deficiency as a concern.
View Audit 305606
Finding 395985 (2023-002)
Significant Deficiency 2023
Rfe/rl, Inc.
DC
Reporting Allowable Costs / Cost Principles § 200.301
Views of Responsible Officials: Management acknowledges the importance of timely reporting. RFE/RL is committed to improving timeliness by engaging an outside accounting firm to bring the company into compliance with current reporting requirements, increasing staff capacity, implementing a new repor...
Views of Responsible Officials: Management acknowledges the importance of timely reporting. RFE/RL is committed to improving timeliness by engaging an outside accounting firm to bring the company into compliance with current reporting requirements, increasing staff capacity, implementing a new reporting software tool, documenting sustainable reporting procedures and working with our funder on agreed upon reports and deadlines.
View Audit 305606
Finding 395978 (2023-001)
Significant Deficiency 2023
Housing and Redevelopment Authority of Brainerd
MN
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
Federal Agency: Department of Housing and Urban Development Federal Program Title: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Award Period: January 1, 2023 – December 31, 2023 Compliance Requirement Section: Special Provisions Type of Finding: Significant Deficiency in Inter...
Federal Agency: Department of Housing and Urban Development Federal Program Title: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Award Period: January 1, 2023 – December 31, 2023 Compliance Requirement Section: Special Provisions Type of Finding: Significant Deficiency in Internal Control Over Compliance Recommendation: We recommend that the HRA keep a list of properties that have inspections and complete the required re-inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will ensure the necessary re-inspections are completed.
View Audit 305602
Finding 395976 (2023-002)
Material Weakness 2023
Florence Crittenton Home and Services
MT
Reporting Cash Management
FCFS does not agree with the statement of misreporting from the auditor. 1. FCFS will enlist the service of a 3rd party accounting firm to review the accuracy of the prepared SEFA. Person Responsible: Bridget Rebo, Fiscal Officer; Sarah Johnson, Operations; Pinion Accounting Services. Timeline fo...
FCFS does not agree with the statement of misreporting from the auditor. 1. FCFS will enlist the service of a 3rd party accounting firm to review the accuracy of the prepared SEFA. Person Responsible: Bridget Rebo, Fiscal Officer; Sarah Johnson, Operations; Pinion Accounting Services. Timeline for Completion: July 2024
View Audit 305601
Finding 395975 (2023-001)
Material Weakness 2023
Florence Crittenton Home and Services
MT
Reporting § 200.510
1. Upon receipt of all grants, FCFS will confirm with the awarding agency the status of subrecipient versus non-subrecipient to determine inclusion in the Schedule of Expenditures of Federal Awards (SEFA). Person Responsible: Carrie Krepps, Executive Director or Sarah Johnson, Operations Director. T...
1. Upon receipt of all grants, FCFS will confirm with the awarding agency the status of subrecipient versus non-subrecipient to determine inclusion in the Schedule of Expenditures of Federal Awards (SEFA). Person Responsible: Carrie Krepps, Executive Director or Sarah Johnson, Operations Director. Timeline for Completion: All current contracts for FY24 have been reviewed; new contracts will be reviewed upon receipt 2. FCFS will prepare quarterly reports for the board detailing grant spend down for both restricted and nonrestricted funding. Person Responsible: Bridget Rebo, Fiscal Officer; Sarah Johnson, Operations Director; FCFS Board. Timeline for Completion: To begin April 23, 2024, board meeting 3. Grant invoicing will be prepared by the Fiscal Officer and reviewed by the Operations Director prior to submission. Person Responsible: Bridget Rebo, Fiscal Officer; Sarah Johnson, Operations. Timeline for Completion: August 2023 4. FCFS will submit to quarterly fiscal review by a 3rd party accounting firm to identify potential weakness in fiscal protocol. Person Responsible: Bridget Rebo, Fiscal Officer; Sarah Johnson, Operations; Pinion Accounting Services. Timeline for Completion: July 2024 for quarterlies ending June 30, 2024. 5. FCFS will employ a 3rd-party accounting firm to help in audit preparation and closing year-end books, including SEFA preparation before submitting any financial documentation to the auditor. Person Responsible: Bridget Rebo, Fiscal Officer; Sarah Johnson, Operations; Pinion Accounting Services. Timeline for Completion: Pinion has signed letter of engagement and will begin on yearend closeout assistance July 2024
View Audit 305601
Finding 395931 (2023-001)
Significant Deficiency 2023
Friendship House Apartments, Inc.
MO
HUD Housing Programs Cash Management
2023-001 – Deposit of Surplus Cash into a Residual Receipts Account Corrective Action Plan No later than 90 days past the end of the fiscal year, we will identify surplus cash in the project funds account and deposit into the residual receipts account. Person(s) Responsible: Greg Shinn, Agency CP...
2023-001 – Deposit of Surplus Cash into a Residual Receipts Account Corrective Action Plan No later than 90 days past the end of the fiscal year, we will identify surplus cash in the project funds account and deposit into the residual receipts account. Person(s) Responsible: Greg Shinn, Agency CPA Timing for Implementation: Immediate
View Audit 305591
Finding 395927 (2023-001)
Significant Deficiency 2023
North Mississippi Rural Legal Services, Inc.
MS
An oral report was immediately made to staff person in LSC's Office of Compliance and Enforcement (OCE) with various follow-up written documentation provided as requested. NMRLS thereafter provided training to all its attorneys on March 22, 2024, which specifically included training on LSC Regulat...
An oral report was immediately made to staff person in LSC's Office of Compliance and Enforcement (OCE) with various follow-up written documentation provided as requested. NMRLS thereafter provided training to all its attorneys on March 22, 2024, which specifically included training on LSC Regulation 1637 and required them to sign an acknowledgement of training, which was provided to OCE.
View Audit 305588
Ncr of Shelby Township, Mi, Inc. D/b/a Meadow Creek Village
OH
Procurement, Suspension & Debarment HUD Housing Programs Reporting
Finding Number: 2023-001. Condition: The Corporation failed to make the required reserve for replacements deposits in the current fiscal year. The Corporation made 3 deposits, a suspension was approved for 5 months, therefore 4 months were underfunded. Planned Corrective Action: Management acknowled...
Finding Number: 2023-001. Condition: The Corporation failed to make the required reserve for replacements deposits in the current fiscal year. The Corporation made 3 deposits, a suspension was approved for 5 months, therefore 4 months were underfunded. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year due to cash flow shortages at the property. Management is seeking to obtain HUD approval for the remaining underfunded amount of $23,200, and if not approved will deposit the required amount during fiscal year ended August 31, 2024. Contact person responsible for corrective action: Jill Kolb, Vice President Housing Accounting Anticipated Completion Date: August 31, 2024
View Audit 305587
Finding 395925 (2023-002)
Material Weakness 2023
Nance County Nebraska
NE
Internal Control / Segregation of Duties Material Weakness
March 28, 2024 Nance County, Nebraska, respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincoln Ave, York, NE 68467 Audit Pe...
March 28, 2024 Nance County, Nebraska, respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincoln Ave, York, NE 68467 Audit Period: July 1, 2022 through June 30, 2023 The findings from the March 28, 2024 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2023-001 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. FINDINGS – FEDERAL AWARD PROGRAM AUDIT U.S. Department of the Treasury 2023-002 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. If the U.S. Department of the Treasury has questions regarding this plan, please call Adrian Chlopek at (308) 536-2331.
View Audit 305578
Finding 395924 (2023-001)
Significant Deficiency 2023
Hartford Village
MI
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
HARTFORD VILLAGE HUD PROJECT NO. 044-38023 CORRECTIVE ACTION PLAN Hartford Village respectfully submits the following corrective action plan for the year ended December 31, 2023. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 202...
HARTFORD VILLAGE HUD PROJECT NO. 044-38023 CORRECTIVE ACTION PLAN Hartford Village respectfully submits the following corrective action plan for the year ended December 31, 2023. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2023 Corporation Contact Person: Bruce Blalock, Director at Management Agent The findings from the December 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding – Federal Award Findings and Questioned Costs Finding 2023-001: Considered a significant deficiency in internal control over compliance. Recommendation: The HUD-prescribed percentage of rental and other receipts used to calculate management fees should be adjusted after changes to rent rates to ensure that the management fees charged are under the per-unit-permonth amount outlines in the management agent certification. Action to be Taken: The Organization concurs with the facts of this finding, and will pay back the $8,928 to the organization in the 2024 audit year.
View Audit 305573
Finding 395923 (2023-003)
Significant Deficiency 2023
Wauwatosa School District
WI
Questioned Costs Cash Management
The district has changed internal verifications and has engaged a new Medicare processing provider which will ensure future compliance with having all M5 forms on file.
The district has changed internal verifications and has engaged a new Medicare processing provider which will ensure future compliance with having all M5 forms on file.
View Audit 305572 Questioned Costs: $1
Finding 395922 (2023-002)
Significant Deficiency 2023
Manhattan Christian College
KS
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
THE COLLEGE HAS PROVIDED TRAINING TO EMPLOYEES AND IMPLEMENTED REVIEW PROCEDURES TO ENSURE ACCURACY OF REPORTING STUDENT STATUS FOR THE NEXT FISCAL YEAR.
THE COLLEGE HAS PROVIDED TRAINING TO EMPLOYEES AND IMPLEMENTED REVIEW PROCEDURES TO ENSURE ACCURACY OF REPORTING STUDENT STATUS FOR THE NEXT FISCAL YEAR.
View Audit 305549
Finding 395913 (2023-003)
Material Weakness 2023
Louisville Metro Housing Authority
KY
Special Tests & Provisions HUD Housing Programs Material Weakness
Finding Reference Number: 2023-003 Statement of Concurrence or Nonconcurrence: Louisville Metro Housing Authority agrees with Cherry Bekaert in reference to audit finding 2023-003. Corrective Action: To ensure supporting documents are maintained to support all HUD-52722 forms, all privately managed ...
Finding Reference Number: 2023-003 Statement of Concurrence or Nonconcurrence: Louisville Metro Housing Authority agrees with Cherry Bekaert in reference to audit finding 2023-003. Corrective Action: To ensure supporting documents are maintained to support all HUD-52722 forms, all privately managed Mixed-Finance developments will submit utility cost and consumption data to include copies of invoices to LMHA monthly. Utility cost and consumption data to include copies of invoices are already collected by LMHA managed sites. Name of Contact Person: Jeff Ralph, Director of Finance, 502-569-4372, ralph@lmha1.org Projected Completion Date: Louisville Metro Housing Authority is actively working with third party managers to ensure that LMHA receives, on a monthly basis, the utility invoices that support the HUD-52722 forms and maintaining the documentation on LMHA network servers along with a secondary review of all HUD-52723 and HUD 52722 forms prior to annual submission to HUD /Secure Systems/Public Housing Portal (PIH Operating Fund). QUESTIONED COSTS Undeterminable per Cherry Bekaert If the (Office of Policy and Management and/ or Oversight Agency) has questions regarding this Plan, please call Jeff Ralph at 502-569-4372.
View Audit 305538
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