Corrective Action Plans

Finding 393936 (2023-002)

Material Weakness 2023

Yamhill County

OR

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.332 § 200.513 § 200.521

Yamhill County Finance staff will prepare a recorded presentation about our responsibilities for subrecipient monitoring. The recording will be presented to all employees who manage fede ral grants and presented during a MS Teams meeting where a Q&A session will be held afterwards to solidify learni...

Yamhill County Finance staff will prepare a recorded presentation about our responsibilities for subrecipient monitoring. The recording will be presented to all employees who manage fede ral grants and presented during a MS Teams meeting where a Q&A session will be held afterwards to solidify learning and appropriately applying the federal requirements. County staff will ensure these grant award recipients are registered with the County via the County's grant administrat ion program and monitoring activities will commence immediately, and in the same manner that the County has been monitoring other similar awards that did not involve a third-party administrator. Further, the County as a practice will now require that all future grant recipients, regard less of whether administered by a third-party or the County directly, be required to register their organization via the County's grant administration programming for ongoing monitoring and reporting.

View Audit 304116

Finding 393935 (2023-001)

Significant Deficiency 2023

Family Services of Tulare County, Inc.

CA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.403 § 200.430

Agency will implement as after-the-fact review for salaried employees. Timecards are actual time worked on project as instructed by Cal OES. Paycor allocations (which are budgeted allocations) are driving the salaried employees' allocations to the labor distribution report. Salaried employees, regar...

Agency will implement as after-the-fact review for salaried employees. Timecards are actual time worked on project as instructed by Cal OES. Paycor allocations (which are budgeted allocations) are driving the salaried employees' allocations to the labor distribution report. Salaried employees, regardless of their time worked, are allocated 86.67 hours per pay period and by percentage of their labor allocation. Agency will review timecards to labor distribution and make the necessary adjustments after posting the Payroll Import by creating a journal entry to ensure that the project is charged accurately. Timecards are never altered as they are approved with 2 approvals.

View Audit 304111

Finding 393934 (2023-002)

Significant Deficiency 2023

Family Services of Tulare County, Inc.

CA

Allowable Costs / Cost Principles § 200.430

Agency will ensure that payroll time sheets are correct prior to processing and importing payroll. If an error on time sheet is found, employee and manager will be notified for employee to make correction. If the error is caught after payroll is processed a Journal Entry will be processed with prope...

Agency will ensure that payroll time sheets are correct prior to processing and importing payroll. If an error on time sheet is found, employee and manager will be notified for employee to make correction. If the error is caught after payroll is processed a Journal Entry will be processed with proper documentation and approval.

View Audit 304111

Finding 393933 (2023-001)

Significant Deficiency 2023

Neighborhood Reinvestment Corporation (dba Neighborworks America)

DC

Procurement, Suspension & Debarment § 200.318 § 200.319 § 200.320

2023-001 Procurement, Suspension and Debarment Contact: Joseph Wilson Title: SVP, Procurement Phone Number: 202-760-4193 Estimated completion date: September 2024 Corrective Action: Management agrees with the findings and recommendations set forth within. During the first quarter of fiscal year...

2023-001 Procurement, Suspension and Debarment Contact: Joseph Wilson Title: SVP, Procurement Phone Number: 202-760-4193 Estimated completion date: September 2024 Corrective Action: Management agrees with the findings and recommendations set forth within. During the first quarter of fiscal year 2023, prior to the 2022-001 finding, noncompetitive procurements completed followed the prior procurement policy that did not align with Uniform Guidance as relates to noncompetitive procurement justifications. The Corporation has since completed its revised procurement policies and procedures to conform with Uniform Guidance procurement requirements. Training on the Uniform Guidance procurement requirements was developed and required for all staff with procurement responsibilities to ensure (1) adherence to Uniform Guidance and (2) that appropriate justifications for noncompetitive contracts are used and properly documented. Moreover, during the first quarter of the fiscal year 2023, NeighborWorks implemented a new contracts management system that will be used to manage all aspects of vendor contracts from planning to closeout, including the contract expiration date. During fiscal year 2024, management has continued its response to the recommendations by engaging with technical experts to enhance the contracts management system and strengthen internal controls. Additional training is being developed on the enhanced system and processes to ensure continued compliance with Uniform Guidance as relates to noncompetitive procurements.

View Audit 304108

Finding 393932 (2023-001)

Material Weakness 2023

Willcox Unified School District No. 13

AZ

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425U Contact Person: Kevin Davis, Superintendent & Business Manager Anticipated Completion Date: July 15, 2024 Planned Corrective Action: This finding related to federal grants,...

Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425U Contact Person: Kevin Davis, Superintendent & Business Manager Anticipated Completion Date: July 15, 2024 Planned Corrective Action: This finding related to federal grants, specifically ESSER Funds was due to changing requirements in the program, the newness of the ESSER grants, and lack of training for our grants manager as they are also new to the position. Additional grants training will be conducted for this individual and be completed by July 15, 2024. As our ESSER grants have been expended and completion reports finalized by Grants Management, with no issues or errors found, this should not be an issue in the future.

View Audit 304097

Finding 393929 (2023-001)

None 2023

Legal Aid Bureau, Inc.

MD

Allowable Costs / Cost Principles § 200.303 § 200.430

Response to Deficiency: Concur. The control has been added effective January 1, 2024. Corrective Action Plan: The current process has been modified to add internal audit to process for adding grant codes to allocation tables. Audit will be conducted by staff accountant who is not a part of the code...

Response to Deficiency: Concur. The control has been added effective January 1, 2024. Corrective Action Plan: The current process has been modified to add internal audit to process for adding grant codes to allocation tables. Audit will be conducted by staff accountant who is not a part of the code input process. Internal auditor will review allocation tables to ensure new grant codes are properly included and communicate compliance to requestor and the CFO. Preventative Action Plan: All finance team members will be retrained regarding addition to the current process. Responsbile Personnel: Priya Sarathy, Chief Financial Officer Date: 4/11/2024

View Audit 304090

Finding 393927 (2023-001)

Significant Deficiency 2023

Hardin County Water District No. 2

KY

Procurement, Suspension & Debarment

Description of Finding: No process currently in place to ensure that contracted parties have not been suspended or debarred. Statement of concurrence or nonconcurrence: Hardin County Water District No. 2 concurs with the above audit finding. Corrective Action: Hardin COunty Water District No. 2...

Description of Finding: No process currently in place to ensure that contracted parties have not been suspended or debarred. Statement of concurrence or nonconcurrence: Hardin County Water District No. 2 concurs with the above audit finding. Corrective Action: Hardin COunty Water District No. 2 will include a suspension and debarment clause within each of its procurement contracts. The District will also review the SAM website for each contractor to determine whether the contractor has been suspended or debarred. Name of contact person: Mandy Isham, Finance Manager misham@hcwd2.org (270)737-1056 ext.259 Projected Completion Date: Implemenetation will take place no later than April 30, 2024

View Audit 304084

Finding 393924 (2023-001)

Significant Deficiency 2023

Terra State Community College

OH

Subrecipient Monitoring § 200.329

The College omitted lost revenue and reported incorrect expenses on quarterly grant reports (9/22 and 3/23 reports). The College will revise procedures to ensure amounts reported on quarterly reports are correct.

View Audit 304082

Finding 393907 (2023-004)

Material Weakness 2023

YWCA West Central Michigan

MI

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Material Weakness

The YWCA will implement the following changes in its accounting procedures: 1. Journal entries will be drafted by the Staff Accountant and reviewed by the CFO prior to being posted to the general ledger. The end-of-month-journal-entry spreadsheets will have spaces added for the CFO to indicate appr...

The YWCA will implement the following changes in its accounting procedures: 1. Journal entries will be drafted by the Staff Accountant and reviewed by the CFO prior to being posted to the general ledger. The end-of-month-journal-entry spreadsheets will have spaces added for the CFO to indicate approval and date approved. 2. Payroll registers will be reviewed by the CFO each payroll. The end-of-month payroll entry (which encompasses all the payroll entries for the month) will be reviewed by the CFO prior to being uploaded to the MIP accounting software. 3. All invoices will be approved by the appropriate program director and account distribution will be reviewed by the CFO prior to entry into the accounts payable system. 4. Percentages used to allocate expenses across grants will be reviewed and updated annually at the beginning of the fiscal year. The allocation will be approved by the CEO. 5. Matching amounts for grants will be tracked and documented with supporting documentation by the Director of Finance and saved in the appropriate folder within the Finance SharePoint folder.

View Audit 304072

Finding 393880 (2023-010)

Material Weakness 2023

YWCA West Central Michigan

MI

Questioned Costs Cash Management Period of Performance § 200.305

The YWCA will implement the following changes in its accounting procedures. 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The C...

The YWCA will implement the following changes in its accounting procedures. 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The CFO will review the month and year noted by the Staff Accountant prior to entry into accounts payable.

View Audit 304072 Questioned Costs: $1

Finding 393879 (2023-009)

Significant Deficiency 2023

YWCA West Central Michigan

MI

Questioned Costs Cash Management Significant Deficiency § 200.305

The YWCA will implement the following changes in its accounting procedures. Each month, an aged open accounts payable report will be produced as part of the month end closing. Invoices that are past due will be paid in the following batch of payments (which are typically run weekly). If it is deter...

The YWCA will implement the following changes in its accounting procedures. Each month, an aged open accounts payable report will be produced as part of the month end closing. Invoices that are past due will be paid in the following batch of payments (which are typically run weekly). If it is determined that the invoice is not being paid for a valid reason, it will be removed from accounts payable at that time.

View Audit 304072 Questioned Costs: $1

Finding 393878 (2023-008)

Material Weakness 2023

YWCA West Central Michigan

MI

Reporting Internal Control / Segregation of Duties Material Weakness § 200.328 § 200.329

The YWCA will ensure that all federal award reports are filed in a timely manner. The YWCA is in the process of posting a new position, Director of Grants and Compliance. The individual in this new role will be responsible for tracking report due dates and working with the individuals responsible fo...

The YWCA will ensure that all federal award reports are filed in a timely manner. The YWCA is in the process of posting a new position, Director of Grants and Compliance. The individual in this new role will be responsible for tracking report due dates and working with the individuals responsible for the content of these reports to ensure the information is accurate and on time. In situations where the Director of Grants and Compliance is responsible for gathering the data for required reporting, the data will be reviewed by either the CFO or CEO prior to submission of the report.

View Audit 304072

Finding 393875 (2023-011)

Significant Deficiency 2023

YWCA West Central Michigan

MI

Reporting § 200.502 § 200.510

The YWCA will implement the following changes in its accounting procedures: The Schedule of Expenditures of Federal Awards (SEFA) will be reviewed for accuracy by either the CFO or CEO after it is produced, to ensure that all federal awards are included, and that the amounts on the schedule are acc...

The YWCA will implement the following changes in its accounting procedures: The Schedule of Expenditures of Federal Awards (SEFA) will be reviewed for accuracy by either the CFO or CEO after it is produced, to ensure that all federal awards are included, and that the amounts on the schedule are accurate.

View Audit 304072

Finding 393865 (2023-007)

Significant Deficiency 2023

YWCA West Central Michigan

MI

Subrecipient Monitoring HUD Housing Programs Significant Deficiency

The YWCA will address any open items from the 2023 HUD monitoring assessment and close any findings. Future findings, if any, will be closed with HUD within 30 days of receipt of the findings.

View Audit 304072

Finding 393864 (2023-006)

Material Weakness 2023

YWCA West Central Michigan

MI

Questioned Costs Period of Performance Allowable Costs / Cost Principles

The YWCA will implement the following changes in its accounting procedures: 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The C...

The YWCA will implement the following changes in its accounting procedures: 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The CFO will review the month and year noted by the Staff Accountant prior to entry into accounts payable.

View Audit 304072 Questioned Costs: $1

Finding 393863 (2023-005)

Significant Deficiency 2023

YWCA West Central Michigan

MI

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

The YWCA will implement the following changes in its accounting procedures: 1. For each client in the HEAL program, where the YWCA pays rent for the client, a rent reasonableness form will be completed by the HEAL program staff and approved by the HEAL Program Director and Sr. Director. The form wil...

The YWCA will implement the following changes in its accounting procedures: 1. For each client in the HEAL program, where the YWCA pays rent for the client, a rent reasonableness form will be completed by the HEAL program staff and approved by the HEAL Program Director and Sr. Director. The form will be saved in the client’s file within the Bizstream client management program. The rent reasonableness form will also be submitted to the finance department prior to, or along with a request for the client’s first rent payment.

View Audit 304072

Finding 393862 (2023-001)

Significant Deficiency 2023

City of Madison Alabama

AL

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.328

Finding 2023-001 The City concurs with the finding and will strengthen the policies and procedures in relation to grant reporting from award of grant to final report. It will be the policy of the City to assign an employee within the department receiving the grant to track, monitor, and file all req...

Finding 2023-001 The City concurs with the finding and will strengthen the policies and procedures in relation to grant reporting from award of grant to final report. It will be the policy of the City to assign an employee within the department receiving the grant to track, monitor, and file all required reports in a timely manner. This employee will also be required to forward copies of any grant awards, requirements, communications, and reports to the Finance Department in a timely manner. This will be implemented in April of 2024.

View Audit 304069

Finding 393860 (2023-001)

Significant Deficiency 2023

Cecilian Housing Corporation

PA

Questioned Costs Subrecipient Monitoring

Comments on the Finding and Each Recommendation: At December 31, 2023 and throughout 2023, the security deposit cash account did not equal or exceed the security deposit liability. Management deposited $1,513 into the security deposit cash account on March 18, 2024. Action(s) taken or planned on th...

Comments on the Finding and Each Recommendation: At December 31, 2023 and throughout 2023, the security deposit cash account did not equal or exceed the security deposit liability. Management deposited $1,513 into the security deposit cash account on March 18, 2024. Action(s) taken or planned on the finding: Management concurs with the finding and will continue to monitor on a going forward basis.

View Audit 304066 Questioned Costs: $1

Finding 393859 (2023-001)

None 2023

Pfi Housing Company of Auburn Inc. Edward T Boyle Center

NY

HUD Housing Programs Procurement, Suspension & Debarment

U.S. Department of Housing and Urban Development PFI Housing Company of Auburn, Inc. (Edward T. Boyle Center), HUD Project No. 014-1161 respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bonadio & ...

U.S. Department of Housing and Urban Development PFI Housing Company of Auburn, Inc. (Edward T. Boyle Center), HUD Project No. 014-1161 respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: January 1, 2023 – December 31, 2023 The findings from the 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAM AUDIT Finding 2023-001: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Recommendation: Our auditors recommended that we resume unit inspections and ensure those inspections are properly documented in the tenant files. Action Taken: We are currently in the process of completing and documenting unit inspections. Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821. Anticipated Completion Date: March 2024

View Audit 304058

Finding 393851 (2023-002)

None 2023

Lake Geneva Joint #1 School District

WI

Management Response - The District Superintendent and Business Manager review and approve the financial statements. Upon completion of the full audit, the school board reviews, comments on, and approves the audited financial statements.

View Audit 304055

Finding 393850 (2023-001)

None 2023

Lake Geneva Joint #1 School District

WI

Internal Control / Segregation of Duties

Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of indiv...

Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of individuals in not desirable for an effective system of internal control. To mitigate the issue of lack of segregation of duties, we have cross trained virtually each of the business office employees. While we do have a dedicated payroll person, another individual will perform cross checks & verifications independently. The same goes for issuing checks, accounts receivable, accounts payable, and activity funds. These functions are overseen by the business manager.

View Audit 304055

Finding 393847 (2023-001)

None 2023

Town of Union Local Development Corporation

NY

Subrecipient Monitoring

Reference: 2023-001 Subrecipient Monitoring Criteria Code of Federal Regulations §200.332 lists the requirements that must be clearly identified to subrecipients. Corrective Action Plan The Corporation acknowledges and is aware of this finding. The Chief Executive Officer, Joseph Moody, is the respo...

Reference: 2023-001 Subrecipient Monitoring Criteria Code of Federal Regulations §200.332 lists the requirements that must be clearly identified to subrecipients. Corrective Action Plan The Corporation acknowledges and is aware of this finding. The Chief Executive Officer, Joseph Moody, is the responsible party for the financial statements. The award notifications shall be revised to include language to be in compliance with Code of Federal Regulations §200.332. The Corporation is currently working on the revisions and the anticipated completion date is March 31, 2024.

View Audit 304046

Finding 393846 (2023-001)

Material Weakness 2023

Sunbelt Human Advancement Resources, Inc.

SC

Reporting Internal Control / Segregation of Duties

Finding 2023-01 – Internal Control over Financial reporting - Adjustments Condition: During the audit process, significant adjustments were made to the Organization’s financial records so as to appropriately state the financial statements in the ...

Finding 2023-01 – Internal Control over Financial reporting - Adjustments Condition: During the audit process, significant adjustments were made to the Organization’s financial records so as to appropriately state the financial statements in the current fiscal year. Complexities in implementing new accounting guidance for revenue recognition and leases contributed to the cause of this condition. The Organization’s independent auditors may assist in the preparation of accurate financial statements and disclosures but are not considered a part of the Organization’s internal control process under audit standards. Corrective Action Planned: The Organization will establish procedures to ensure that the accounting guidance for revenue recognition and lease transactions is appropriately applied on a timely basis throughout the fiscal year. Name of Contact Person Responsible for Corrective Action: Doris Pitchford, Director of Business and Finance Anticipated Completion Date: June 15, 2024

View Audit 304044

Finding 393814 (2023-002)

None 2023

Plainfield Board of Education

NJ

School Nutrition Programs

The District will develop a plan to reduce the food service fund's net cash resources below its three month average expenditures as required by CFR Section 210.14 Resource Management (b) Net Cash Resources.

View Audit 304017

Finding 393807 (2023-001)

Material Weakness 2023

The Dream Program, Inc.

VT

Internal Control / Segregation of Duties Significant Deficiency

Auditors Finding: Finding No.:2023-001 (2022-002) Issue: The DREAM Program did not properly document approval on invoices for various expenses. Root Cause: The organization had not implemented an explicit approval process throughout the whole year being audited. Corrective Action Planned: ● Effectiv...

Auditors Finding: Finding No.:2023-001 (2022-002) Issue: The DREAM Program did not properly document approval on invoices for various expenses. Root Cause: The organization had not implemented an explicit approval process throughout the whole year being audited. Corrective Action Planned: ● Effective June 2023, the Organization requires all invoices to be explicitly approved by both the operations director and the executive director in Bill.com prior to the payment being sent out. ● All transactions are reviewed by the bookkeeper at the close of month and a CPA quarterly. ● Relevant staff will meet post-audit to debrief, and continue to meet quarterly during existing “internal audit” meetings, to better identify areas for improvement. The organization will continue to strengthen our review process by initiating more involvement from our Board of Directors’ Finance Committee. Persons Responsible for Corrective Actions: Mike Foote, Executive Director; Christina Cramer, Business Manager; Kayla Brosilow, Operations Director; Bookkeeper; External Accountant; Board Finance Committee Meeting

View Audit 303991

Corrective Action Plans

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