Corrective Action Plans

Finding 389348 (2023-001)

Significant Deficiency 2023

Western North Carolina Aids Project, Inc.

NC

Eligibility Significant Deficiency

2023-001 – Eligibility for Housing Assistance Condition: During the testing of tenant files, certain documentation deficiencies were noted as summarized below: 4 -- Missing documentation of landlord participation agreements, 1 -- Missing documentation of landlord participation agreements, due to ...

2023-001 – Eligibility for Housing Assistance Condition: During the testing of tenant files, certain documentation deficiencies were noted as summarized below: 4 -- Missing documentation of landlord participation agreements, 1 -- Missing documentation of landlord participation agreements, due to incomplete record of transfer from WNCHS, 1 -- Missing documentation of lease contract, 2 -- Missing documentation of housing assistance form. Corrective Action: As outlined in previous year’s corrective action plan, WNCAP has implemented an eligibility checklist to ensure that client records are complete. The Housing Coordinator has shared the review checklist with frontline employees so they can use it as reference when completing intakes and recertifications, and she regularly reviews client files to ensure the records are complete. While the checklist was implemented in the first quarter of 2023, some of the records were created prior to implementation. Going forward, all records for the following audit period will have been created after implementation of the review checklist. Evidence of the improvements made by management is reflected by the significant decrease in the number of deficient records compared to the FY2021-22 audit: 2021-22 Total Deficient Eligibility Records: 30 2022-23 Total Deficient Eligibility Records: 8 WNCAP expects to see continued improvement in subsequent audits.

View Audit 300348

Finding 389345 (2023-003)

Significant Deficiency 2023

Hht Foundation International, INC

MD

Questioned Costs Reporting § 200.303

The outsourced accounting firm will create and execute a year-end process that will analyze all payments made during the 60 days following the fiscal year-end to ensure that expenses are recorded in the correct fiscal year. This process will ensure the Schedule of Expenditures of Federal Awards (SEF...

The outsourced accounting firm will create and execute a year-end process that will analyze all payments made during the 60 days following the fiscal year-end to ensure that expenses are recorded in the correct fiscal year. This process will ensure the Schedule of Expenditures of Federal Awards (SEFA) is reported properly. The grant program manager will ask vendors to submit their invoices for services rendered through the fiscal year end to Cure HHT within 30 days of the fiscal year end. Each grant contract year differs from the Cure HHT fiscal year. Cure HHT will create and execute a grant reconciliation process that involves financial reporting from the outsourced accounting firm, members of the outsourced accounting team, Cure HHT grant managers, and Cure HHT management to validate that all cost reimbursable grants recognize revenue as costs are incurred. All parties will ensure appropriate accounting processes and controls are in place on an ongoing basis. The reconciliation process will take place monthly and at fiscal year-end.

View Audit 300345 Questioned Costs: $1

Finding 389344 (2023-002)

Significant Deficiency 2023

Hht Foundation International, INC

MD

Questioned Costs Cash Management Reporting § 200.303 § 200.305

This error occurred during a time of transition from one outsourced accounting firm and accounting system to another. The new outsourced accounting systems were not fully in place or automated at the time of the reporting error and there was no internal review process. The outsourced accounting firm...

This error occurred during a time of transition from one outsourced accounting firm and accounting system to another. The new outsourced accounting systems were not fully in place or automated at the time of the reporting error and there was no internal review process. The outsourced accounting firm is now fully transitioned, all systems are fully integrated with the accounting software, and the accounting team provides the program managers and organization managers with the reports needed to prepare drawdown requests. Cure HHT has developed and fully implemented a corrective action plan. The organization has communicated with the cognizant agency and all expenses eligible for submission for payment through grant funding will be submitted to and paid from the overdrawn funds. Once these funds are depleted, the organization will resume monthly draw submissions for all eligible expenses. The organization will reconcile all eligible expenses prior to requesting grant funds to avoid future duplicate and/or incorrect requests for grant funds. In addition, pending proper internal approvals of all submitted expenses, grant funds received will be dispersed within 3-7 business days from the date received.

View Audit 300345 Questioned Costs: $1

Finding 389343 (2023-004)

Material Weakness 2023

New Castle County, Delaware

DE

Subrecipient Monitoring Material Weakness Reporting § 200.303

MATERIAL WEAKNESS 2023-004 Community Development Block Grant/Entitlement Grants – Assistance Listing No. 14.218 Recommendation: We recommend that the County subsequently report the subawards not reported in FSRS. We further recommend the County strengthen controls and procedures to ensure that all r...

MATERIAL WEAKNESS 2023-004 Community Development Block Grant/Entitlement Grants – Assistance Listing No. 14.218 Recommendation: We recommend that the County subsequently report the subawards not reported in FSRS. We further recommend the County strengthen controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Community Services was made aware of the FFATA issue at the end of FY22. The Department developed and executed a Standard Operating Procedure (SOP) to ensure all awards over $30,000 were submitted to the FSRS system within the required time. In FY23 we entered the FY22 and FY23 sub-recipient awards in FSRS. In FY23 there were expenses for sub-recipient awards that were issued in FY20 and FY21, which was identified by CLA. The Department will modify our SOP to require all sub-recipient awards be entered regardless of the fiscal year they were awarded; this ensures accurate and up-to-date reporting. Name(s) of the contact person(s) responsible for corrective action: Mike Kapa Planned completion date for corrective action plan: June 30, 2024

View Audit 300342

Finding 389342 (2023-003)

Significant Deficiency 2023

New Castle County, Delaware

DE

HUD Housing Programs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

SIGNIFICANT DEFICIENCY 2023-003 Section 8 Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the County review and enhance its internal controls, policies, and procedures to ensure that the amounts included on the FDS are accurate. Explanation of disagreement...

SIGNIFICANT DEFICIENCY 2023-003 Section 8 Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the County review and enhance its internal controls, policies, and procedures to ensure that the amounts included on the FDS are accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The department will modify its SOP to include a second reviewer before the final FDS figures are submitted. The first submission is due in August and the final submission is due in March. Name(s) of the contact person(s) responsible for corrective action: Mike Kapa Planned completion date for corrective action plan: June 30, 2024

View Audit 300342

Finding 389338 (2023-003)

Material Weakness 2023

Columbiana Metropolitan Housing Authority

OH

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers and Mainstream Vouchers programs and will implement internal control procedures that will ensure compliance with federal regulations. Melissa Bead...

Views of responsible officials and planned corrective action: The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers and Mainstream Vouchers programs and will implement internal control procedures that will ensure compliance with federal regulations. Melissa Beadle, Deputy Director, will be responsible for implementing this corrective action by June 30, 2024. CMHA is aware that the HAB/MRI software does not store waitlist reports by date processed and since then, CMHA has been saving Excel files of the waitlist reports. The applicants that were selected for the audit were applicants that had preference points. All applicants with preference points were contacted at the same time to be informed that they were eligible for a voucher. The CMHA waitlists were ran by preference points and time/date of application. Once those applicants were pulled the waitlist was not saved to Excel. The preference point list was then sorted alphabetically for sign in purposes and tracking of applicant documentation. This is the list that was provided to the auditor.

View Audit 300341 Questioned Costs: $1

Finding 389337 (2023-002)

Material Weakness 2023

Columbiana Metropolitan Housing Authority

OH

Questioned Costs HUD Housing Programs Material Weakness

Views of responsible officials and planned corrective action: The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers and Mainstream Vouchers programs and will implement internal control procedures that will ensure compliance with federal regulations. Michael McDo...

Views of responsible officials and planned corrective action: The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers and Mainstream Vouchers programs and will implement internal control procedures that will ensure compliance with federal regulations. Michael McDougle, HCV Manager, will be responsible to implement this corrective action by June 30, 2024. CMHA has been working diligently over the past IO months to implement this corrective action with the current two CMHA employee inspectors that are following up on the life and safety 24 hour inspections and also the 30 day follow ups. When landlords have informed CMHA that they are unable to find contractors to complement the maintenance failed items, CMHA is making a note on the inspection forms and tenant file as landlords inform CM HA that they are in need of additional time. The inspection reports under this audit were completed by the contractor, Inspection Group and have since then been corrected. To date, all of the failed inspections have been reinspected and passed.

View Audit 300341 Questioned Costs: $1

Finding 389336 (2023-001)

Material Weakness 2023

Columbiana Metropolitan Housing Authority

OH

Questioned Costs HUD Housing Programs Material Weakness

Views of responsible officials and planned corrective action: The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers and Mainstream Voucher programs and will implement internal control procedures that will ensure compliance with federal regulations. Michael McDou...

Views of responsible officials and planned corrective action: The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers and Mainstream Voucher programs and will implement internal control procedures that will ensure compliance with federal regulations. Michael McDougle, HCV Manager, will be responsible to implement this corrective action by June 30, 2024. CMHA has been working diligently over the past IO months to correct the inspection process that was not completed by the contracted inspectors through Inspection Group. Tenants were under the impression that they were not required to have inspections if someone was sick in their household, as previously waived during the pandemic. The HCV tenants have since been informed with each month's recertification mailing that they are required under HUD regulations to have an annual inspection. CMHA has also trained and assigned two HCV staff to become inspectors and have a process in place where one employee completes the annual inspections and the other employee follows up on the reinspection as needed. If inspections are not completed by time of recertification, the HAP payment is held. To date, annual inspections have been completed by CMHA staff.

View Audit 300341 Questioned Costs: $1

Finding 389335 (2023-001)

Significant Deficiency 2023

South Coast Air Quality Management District

CA

Finding 2023-001: Reporting Compliance Requirement Responsible: Finance Management Response and Corrective Action: The performance report has been submitted and accepted by the granting agency. Management and staff will review and update procedures to ensure required reports are submitted in accorda...

Finding 2023-001: Reporting Compliance Requirement Responsible: Finance Management Response and Corrective Action: The performance report has been submitted and accepted by the granting agency. Management and staff will review and update procedures to ensure required reports are submitted in accordance with the grant agreement. Proposed Completion Date: The report was submitted to the grantor agency on March 15, 2024, therefore the audit finding has been resolved.

View Audit 300339

Finding 389334 (2023-001)

Significant Deficiency 2023

Lake County Crisis Center D/b/a A Safe Place

IL

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Finding 2023-001 – Significant Deficiency: Reporting - Compliance Finding Personnel Responsible for Corrective Action: CFO and Accounting department staff Anticipated Completion Date: Completed September 2023 Corrective Action Plan: A Safe Place will implement internal control procedures to ensure t...

Finding 2023-001 – Significant Deficiency: Reporting - Compliance Finding Personnel Responsible for Corrective Action: CFO and Accounting department staff Anticipated Completion Date: Completed September 2023 Corrective Action Plan: A Safe Place will implement internal control procedures to ensure timely submission of all future reports. The CFO will review financial reporting prior to submission. Update: A Safe Place developed an infrastructure and implemented internal control procedures to ensure timely submission of all future reports. The CFO will review financial reporting prior to submission. The Program Administrative Manager will ensure all program performance reports (PPR) will be reviewed and submitted timely.

View Audit 300326

Finding 389332 (2023-002)

Material Weakness 2023

The Thresholds and Affiliated Organizations

IL

Reporting Material Weakness

Condition: An award passed through IDHS was not initially classified with the correct assistance listing number on the Schedule of Expenditures of Federal Awards (SEFA) by the Agency. The incorrect ALN was identified during audit procedures and corrected by the Agency. Planned Corrective Action: Thr...

Condition: An award passed through IDHS was not initially classified with the correct assistance listing number on the Schedule of Expenditures of Federal Awards (SEFA) by the Agency. The incorrect ALN was identified during audit procedures and corrected by the Agency. Planned Corrective Action: Thresholds will have a colleague outside of the Grants team (Controller or SVP for Finance) review future SEFAs. We will pay particular attention to ensure all expenditures are shown with the correct ALN, dollar amounts, and other fields. Contact person responsible for corrective action: Al Shoreibah, Chief Financial Officer Anticipated Completion Date: April 1, 2024

View Audit 300324

Finding 389331 (2023-001)

Material Weakness 2023

The Thresholds and Affiliated Organizations

IL

Material Weakness Reporting

Condition: The Organization's controls in place for reporting submissions did not identify Provider Relief Fund General and Targeted Distribution Post-Payment Notice of Reporting Requirements guidelines were not followed related to the lost revenue calculations. The Period 4 reporting submission for...

Condition: The Organization's controls in place for reporting submissions did not identify Provider Relief Fund General and Targeted Distribution Post-Payment Notice of Reporting Requirements guidelines were not followed related to the lost revenue calculations. The Period 4 reporting submission for lost revenue did not follow the acceptable options outlined by HHS. Additionally, the Period 2 reporting submission, completed in the previous year, did not follow the acceptable options. Planned Corrective Action: Thresholds will have a second individual (Controller or SVP for Finance) review future award applications that are one-time or unusual in nature. We will pay particular attention to review the terms carefully so that Thresholds does not misunderstand things (such as the acceptable options, as in this case). Contact person responsible for corrective action: Al Shoreibah, Chief Financial Officer Anticipated Completion Date: April 1, 2024.

View Audit 300324

Finding 389330 (2023-001)

Material Weakness 2023

Trihealth

OH

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

Federal Program: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF), Assistance Listing No. 93.498 Federal Agency: U.S. Department of Health and Human Services (HHS) Planned Responsible Officials: Mike Crofton, VP of Finance and Interim Chief Financial Officer C...

Federal Program: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF), Assistance Listing No. 93.498 Federal Agency: U.S. Department of Health and Human Services (HHS) Planned Responsible Officials: Mike Crofton, VP of Finance and Interim Chief Financial Officer Corrective Action: TriHealth is committed to ensuring internal controls are implemented to ensure compliance with Section 200.303 of the Uniform Guidance. In response to the findings, TriHealth has or will implement the following policies and procedures: 1. Design and implement controls over our any future PRF reporting, including both General Distributions and Targeted or Rural Distributions, to ensure the necessary documentation is submitted in the HHS Reporting Portal and that the information submitted is complete and accurate based on accounting records and other data. This will include retention of necessary documentation to support reported expenditures and lost revenues and that such documentation is reviewed by TriHealth’s Controller and VP of Finance and Interim Chief Financial Officer. 2. Utilize Internal Audit to perform detail review and testing over the PRF program reporting, as applicable. This will include the use of Internal Audit to review PRF reporting prior to submission to the HHS Portal, as well as appropriateness of lost revenue and allowability of healthcare related expenses. 3. Prior to submission, the Controller and the Executive Director of Internal Audit will review the draft reporting submissions with the Executive Director of Decision Support and Reimbursement prior to submitting the reports in the HHS Portal. As TriHealth and its affiliates did not receive PRF General Distributions in excess of $10,000, individually or in the aggregate, during PRF Reporting Period 6 (payments received from July 1, 2022 to December 31, 2022), TriHealth will not be required to submit any future reporting in the HHS Portal for PRF General Distributions. However, TriHealth will ensure appropriate levels of review occur for any future reporting of PRF or similar federal funding, including PRF Targeted or Rural Distributions.

View Audit 300321

Finding 389329 (2023-001)

Significant Deficiency 2023

Intermediate District No. 287

MN

Subrecipient Monitoring § 200.332

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CAREER AND TECHNICAL EDUCATION – BASIC GRANTS TO STATES – FEDERAL ALN 84.048 2023-001 Internal Control Over Compliance With Subrecipient Monitoring Requireme...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CAREER AND TECHNICAL EDUCATION – BASIC GRANTS TO STATES – FEDERAL ALN 84.048 2023-001 Internal Control Over Compliance With Subrecipient Monitoring Requirements Finding Summary 2 CFR § 200.332 requires Intermediate District No. 287 (the District) as a pass-through entity, to have written subrecipient monitoring policies and procedures that include a written risk assessment of each subrecipient and documentation of the District’s monitoring of the subrecipient. Additionally, as a pass-through entity, the District is required to verify that every subrecipient is audited as required by 2 CFR § 200 Subpart F when it is expected that the subrecipient’s federal awards expended during the respective fiscal year equaled or exceeded the threshold for a federal Single Audit. During our audit, we noted that the District did have documented written controls to ensure compliance with the U.S. Office of Management and Budget’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) subrecipient monitoring requirements. The District did not maintain documentation of its evaluation of each subrecipient’s risk of noncompliance with federal statutes, regulations, and the terms and conditions of the subaward, nor did the District maintain documentation of the results of the subrecipients’ Single Audit, if any, for purposes of determining the appropriate subrecipient monitoring. Corrective Action Plan Actions Planned – The District will review its policies and procedures relating to subrecipient monitoring for its federal programs to ensure compliance with the Uniform Guidance in the future. Official Responsible – The District’s Executive Director of Business Services, Brian Schultz. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The District agrees with the finding. Plan to Monitor – The District’s Executive Director of Business Services, Brian Schultz, will assure appropriate internal controls and procedures are updated and in place to ensure compliance with subrecipient monitoring requirements.

View Audit 300316

Finding 389325 (2023-002)

Significant Deficiency 2023

Chatham University

PA

Internal Control / Segregation of Duties

Chatham University’s Response to Schneider Downs’ Finding 2023 - 002 - Student Financial Assistance - Cluster, Department of Education Programs, in connection with their audit of the University’s financial statements for the year ended June 30, 2023. The Gramm-Leach-Bliley Act (Public Law 106-102)...

Chatham University’s Response to Schneider Downs’ Finding 2023 - 002 - Student Financial Assistance - Cluster, Department of Education Programs, in connection with their audit of the University’s financial statements for the year ended June 30, 2023. The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314). The audit finding was based on 16 CFR 314.4(f), which requires the University to have a policy addressing how the institution will oversee its information system service providers. Issue and Cause: The University does not have a vendor management review process for information system service providers. Action Plan: The University acknowledges the specific requirements outlined in the finding and presents the following action plan to address the requirements of 16 CFR 314. • The University has a draft Vendor Access to Internal Systems Policy developed in 2021 that needs to be finalized and formally adopted. • The Chief Information Officer will review, update, and finalize this policy to ensure compliance with 16 CFR 314, 4(f). • The policy will be added to the University’s Cyber & Regulatory Compliance Policy document on the Intranet and any public-facing web pages as necessary. • The policy will be distributed to applicable information system service providers. • A process for the mandatory annual review and acknowledgment of the policy with applicable vendors will be implemented. • The University will consider the costs and benefits of using external resources or firms to advise and help implement this action plan. Chatham University’s Chief Information Officer, Paul Steinhaus, is responsible for implementing this corrective action by May 1, 2024.

View Audit 300314

Finding 389322 (2023-003)

Material Weakness 2023

Roswell Independent School District No.4

NM

Questioned Costs § 200.303

Auditor’s Recommendation ‐ The auditor recommends the District strengthen the controls in place to provide assurance that contract agreements entered into with subcontractors contain the required clauses set by the Davis‐Bacon act and projects that fall under the requirement maintain the weekly cert...

Auditor’s Recommendation ‐ The auditor recommends the District strengthen the controls in place to provide assurance that contract agreements entered into with subcontractors contain the required clauses set by the Davis‐Bacon act and projects that fall under the requirement maintain the weekly certified payrolls. Views of Responsible Officials and Planned Corrective Action ‐ The District’s current Business Office management is aware of the noncompliance of the Davis Bacon Act wage rate requirement. We understand the importance of implementing sound internal controls to ensure the District meets all federal and state compliance requirements. In order to prevent future noncompliance findings, the District will implement staff trainings to ensure full adherence to all applicable federal and state compliance requirements. In addition, the District will increase oversight over federal grant programs. Responsible Official ‐ Assistant Superintendent for Finance and Operations, Director of Business Services, Supervisor of Grants Accounting, and Director Educator Sustainability and School Support Timeline and Estimated Completion Date ‐ June 30, 2024

View Audit 300311 Questioned Costs: $1

Finding 389321 (2023-001)

Significant Deficiency 2023

Tougaloo College

MS

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-001 Reporting Compliance - U.S. Department of Education (USDE), Coronavirus Aid Relief, and Economic Security (CARES) Act Programs: (Significant Deficiency): We observed the following condition in connection with our testing of the various U. S. Department of Education, Coronavirus Aid ...

Finding 2023-001 Reporting Compliance - U.S. Department of Education (USDE), Coronavirus Aid Relief, and Economic Security (CARES) Act Programs: (Significant Deficiency): We observed the following condition in connection with our testing of the various U. S. Department of Education, Coronavirus Aid Relief, and Economic Security (CARES) Act Program: • There was no evidence provided regarding the submission of the annual and quarterly reports. Recommendation – We recommend that the College ensure reporting requirements are met for all grant programs. Corrective Action – The Office of Fiscal Affairs understands the importance of federal compliance. The U.S. Department of Education was contacted about the late filings. Under federal guidance, the Year 3 quarterly reports were submitted on the College website in January 2024. The annual report for Year 3 will be submitted in July 2024 when the U. S. Department of Education reopens the portal, Annual Report Data Collection Tool.

View Audit 300307

Finding 389311 (2023-002)

Significant Deficiency 2023

Ascencia

CA

Net Asset Recommendation- We recommend that the Organization strengthen procedures in review of restricted contributions and grants, as well as properly release when stipulated time restriction ends or purpose restriction is accomplished. The organization may want to consider establishing separate a...

Net Asset Recommendation- We recommend that the Organization strengthen procedures in review of restricted contributions and grants, as well as properly release when stipulated time restriction ends or purpose restriction is accomplished. The organization may want to consider establishing separate accounts or funds to record, monitor and release restricted net assets accordingly

View Audit 300306

Finding 389311 (2023-002)

Significant Deficiency 2023

Ascencia

CA

Plan- External accountants will detail review award letters for income sources greater than $25k that are marked as unrestricted by the Organization’s team to confirm proper application of restriction codes into the accounting system. As part of the year end analysis of restricted net assets, Ascenc...

Plan- External accountants will detail review award letters for income sources greater than $25k that are marked as unrestricted by the Organization’s team to confirm proper application of restriction codes into the accounting system. As part of the year end analysis of restricted net assets, Ascencia’s team will be provided detailed reports on revenue’s reported as restricted in the fiscal year so that the Organization may better make an assessment as to what should be reported as restricted net assets at year end.

View Audit 300306

Finding 389311 (2023-002)

Significant Deficiency 2023

Ascencia

CA

Person Responsible- Director of Operations, Director of Grants & Finance

View Audit 300306

Finding 389311 (2023-002)

Significant Deficiency 2023

Ascencia

CA

Plan Implementation-February 15th, 2024 Status: Implemented

View Audit 300306

Finding 389301 (2023-001)

Significant Deficiency 2023

Ascencia

CA

Accrued Liabilities Recommendation: Organization strengthens communication between management and outside accountants on legal matters to ensure proper recognition of potential liability when it is probable and determinable.

View Audit 300306

Finding 389301 (2023-001)

Significant Deficiency 2023

Ascencia

CA

Plan- In the future, should issues such as these arise, the communication between Ascencia and External Accountants will be improved to clearly define expectations and key terms to ensure that external accountants are alerted at the time material contingent liabilities become reasonably estimated. T...

Plan- In the future, should issues such as these arise, the communication between Ascencia and External Accountants will be improved to clearly define expectations and key terms to ensure that external accountants are alerted at the time material contingent liabilities become reasonably estimated. The Organization will communicate any potential legal matters and send legal documentation to external accountants as it becomes available.

View Audit 300306

Finding 389301 (2023-001)

Significant Deficiency 2023

Ascencia

CA

Person Responsible- Director of Operations and Executive Director

View Audit 300306

Finding 389301 (2023-001)

Significant Deficiency 2023

Ascencia

CA

Plan Implementation- March 11, 2024 Status: Ongoing basis

View Audit 300306

Corrective Action Plans

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