Corrective Action Plans

Finding 520328 (2022-001)

Material Weakness 2022

GA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403 § 200.430

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: ...

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 84.010 - Title I Grants to Local Educational Agencies Federal Award Number: SO10A200010 (Year: 2021) SO10A210010-21A (Year: 2022) Questioned Costs: $23,398 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Title I Grants to Local Educational Agencies program. Corrective Action Plans: District office has put procedures in action to make sure that all drawbacks are in line with expenditures. All draw down packets will be viewed and signed off by federal program director. This packet will included detail expenditure sheet for the month, year to date expenditure report and a cover sheet. Estimated Completion Date: December 31, 2024 Contact Person: Terrance H. Freeman, III CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us

View Audit 340052 Questioned Costs: $1

Finding 520280 (2022-003)

Material Weakness 2022

Municipality of Morovis

PR

Reporting

We concur with the finding. The pandemic cause by the outbreak of COVID 19 disrupted a delayed many accounting and reporting processes during the fiscal year 2020 and 2021 since the Municipality had to shut down operations for various months. Consequently, several projects and tasks calendarized wer...

We concur with the finding. The pandemic cause by the outbreak of COVID 19 disrupted a delayed many accounting and reporting processes during the fiscal year 2020 and 2021 since the Municipality had to shut down operations for various months. Consequently, several projects and tasks calendarized were postponed or delayed, including certain reports and controls required by the Federal Regulations. As of the date of this Corrective Action Plan, the transaction detail of CDL cost incurred on fiscal year ending on June30, 2021 was produced, under alternate methods, from the Finances Department’s accounting system and submitted to the external auditor.

View Audit 339937

Finding 520278 (2022-004)

Significant Deficiency 2022

Municipality of Morovis

PR

Reporting

We concur with the finding. The pandemic caused by the outbreak of COVID 19 disrupted and delayed many accounting and reporting processes during the fiscal year 2020 since the Municipality had to shut down operations for various months. Consequently, several projects and task calendarized were postp...

We concur with the finding. The pandemic caused by the outbreak of COVID 19 disrupted and delayed many accounting and reporting processes during the fiscal year 2020 since the Municipality had to shut down operations for various months. Consequently, several projects and task calendarized were postponed or delayed, including certain reports required by Federal Regulations and Uniform Guidance. As disclosed in Comments and Corrective Actions of Finding #2022-001, the Municipality hired an Accounting Firm which is already working with the necessary adjustments, conversion entries and details and subsidiaries to prepared the Municipality’s financial statements for the fiscal year ended Jun 30, 2023.

View Audit 339937

Finding 520104 (2022-003)

Material Weakness 2022

Advanced Housing Inc.

NJ

Reporting

Item 2022-003 Material Weakness - Inaccuracy of the Schedule of Expenditures of Federal Awards (SEFA) Corrective Action Plan: Management will coordinate the voucher submission with the audit year as appropriate, in order to effectively track costs and revenues related to that year. Anticipated Co...

Item 2022-003 Material Weakness - Inaccuracy of the Schedule of Expenditures of Federal Awards (SEFA) Corrective Action Plan: Management will coordinate the voucher submission with the audit year as appropriate, in order to effectively track costs and revenues related to that year. Anticipated Completion date: 11/30/2023 Responsible Person: Carolyn Jaime, President & CEO

View Audit 339687

Finding 520103 (2022-008)

Material Weakness 2022

Colfax County

NM

Eligibility § 200.318

County Commission gave former County Manager direction to consult with legal counsel to determine premium pay for County staff who worked throughout the Pandemic. A meeting was held between Former County Manager, Financial Specialist, County Sheriff and VMDC Warden to discuss premium pay for all sta...

County Commission gave former County Manager direction to consult with legal counsel to determine premium pay for County staff who worked throughout the Pandemic. A meeting was held between Former County Manager, Financial Specialist, County Sheriff and VMDC Warden to discuss premium pay for all staff as well as public safety recruitment and retention. Former County Manager stated after consulting with County Legal Counsel and NMC General Counsel, all County staff including, Elected Officials were eligible to receive “premium pay” in compliance with the American Rescue Plan Act Rule. Financial Specialist and County Sheriff questioned the eligibility for Elected Officials to receive premium pay referencing N.M. Const. Art IV, section 27 “No law shall be enacted giving any extra compensation to any public officer, servant, agent or contractor after services are rendered or contract made; nor shall the compensation of any officer be increased or diminished during his term of office, except as otherwise provided in this constitution.”, and NMSA 4‐44‐4.1 related to County Elected Official Salary caps. Former County Manager responded premium pay should be issued to all staff including Elected Officials through the accounts payable department instead of payroll to avoid violating New Mexico Constitution and State Statute and premium pay is not considered a salary increase but “premium pay” outside of regular salary paid to “essential workers”. Former County Manager went on to explain that all law enforcement officers were eligible for premium pay because they were described as “essential” within the American Rescue Plan Act Rule. In a regular Commissioner Meeting held on 10/12/2021 Former County Manager presented to Commission and recommended approval of public safety recruitment and retention plan as well as a one‐time payment to current staff of $5,000 who worked from January 2020 through October 2021 and a prorated rate be awarded to any employee that worked a portion of that time. She also stated new information was received that confirms all County employees are eligible for the premium pay, currently 88 employees. She also stated that public health contractors are also eligible for premium pay and recommended payment be made to 2.5 full time positions to contracted health care services provider. Commission approved the request from the Former County Manager based on her recommendation. Former County Manager drafted, reviewed and approved a list of employees scheduled to receive payment including 5 contracted medical service provider including the CEO of the company. Former County Manager directed accounts payable clerk to issue payment through accounts payable. On November 8th 2021, Former County Manager presented to and recommended approval additional premium pay be awarded to Employees that had retired and worked part of the period of January 2020 though October 2021 and two full time Employees that were laid off. In January 2022 Elected Officials requested a meeting be held to discuss the issuing of 1099 forms to employees who received premium pay. Also present in the meeting was Commission Chairman. Elected Officials raised concern that staff was issued a 1099 and questioned if this was correct. Former County Manager informed staff the advice the County got was to issue a 1099‐NEC, under the circumstances. However, upon review of email communication former County Manager received an opinion from her personal Tax Accountant stating that the payments should have been run through payroll and recommended Former County Manager either correct the original error and would require several steps including corrected 941’s and corrected w‐2’s or issue a 1099 NEC. Former County Manager directed accounts payable clerk to issue a 1099 NEC. Commission Chairman questioned several expenditures from American Rescue Plan Act Fund, including the additional 2 full time positions and CEO of the company not approved by Commission, it was later determined that several expenditures were not allowable under the American Rescue Plan Act Fund Rule. Colfax County Staff submitted written report to Office of the State Auditor as required under NMSA 1978, Section 12‐6‐6 (criminal violations) an agency or auditor shall notify the state auditor immediately, in writing upon discovery of any violations of criminal statute in connection with financial affairs. Former County Manager announced her resignation February 28, 2022. It was later discovered through communication with County legal Counsel and NMC General Counsel that Former County Manager mislead the County Commission, Elected Officials, and County Staff and did not consult with County Legal Counsel or NMC General Counsel as previously stated and as directed by the Commission before making recommendations for approval of American Rescue Plan Act Funds.

View Audit 339684

Finding 520098 (2022-003)

Significant Deficiency 2022

Rain Home Attendant Services, Inc.

NY

Questioned Costs Allowable Costs / Cost Principles Reporting

Finding No: 2022-003 Questioned Cost Due to Subsequent Events Response: Agree Planned Corrective Action: The Company, having complied with the disbursement at the time incurred, agreed that a ‘Question Cost’ aroused by the subsequent credit issued and applied to the account by NYS UIB. Management i...

Finding No: 2022-003 Questioned Cost Due to Subsequent Events Response: Agree Planned Corrective Action: The Company, having complied with the disbursement at the time incurred, agreed that a ‘Question Cost’ aroused by the subsequent credit issued and applied to the account by NYS UIB. Management is to report the amount of $324,825.67 to HRSA as Questioned Cost, and request HRSA approval for an election to apply this amount against unreimbursed lost revenue, in the reporting period. Guided by FQA HRSA report of February 16,2024 bullet option 2, page 16, on Question Cost per 45 CFR §75.2. “For providers that were not required to report in subsequent reporting period and chose to replace its unallowable expenses with its unreimbursed lost revenues in the reporting period in question” In the corrective action plan, the provider would indicate that the unallowable expense was “replaced “by unreimbursed lost revenues” Anticipated Completion Date: January 31, 2025.

View Audit 339671 Questioned Costs: $1

Finding 520097 (2022-002)

Significant Deficiency 2022

Rain Home Attendant Services, Inc.

NY

Allowable Costs / Cost Principles Reporting

Finding No: 2022-002 Federal Audit Clearing House Submission Response: Agree Planned Corrective Action: Management acknowledges that the audited financial statements are required to be submitted through the Federal Audit Clearinghouse online system within 9 months after end of the preceding fiscal y...

Finding No: 2022-002 Federal Audit Clearing House Submission Response: Agree Planned Corrective Action: Management acknowledges that the audited financial statements are required to be submitted through the Federal Audit Clearinghouse online system within 9 months after end of the preceding fiscal year. To ensure that this deadline is adhered to each year going forward the CFO or designee will create an aggressive closing schedule so that accurate financial information is available on a timely basis. In order for the audit and federal audit clearing house submissions to be completed timely. Anticipated Completion Date: December 31, 2024

View Audit 339671

Finding 520096 (2022-001)

Significant Deficiency 2022

Rain Home Attendant Services, Inc.

NY

Reporting

Finding No: 2022-001 General Ledger Analysis Response: Agree Planned Corrective Action: Management recognizes, understands and acknowledges the importance of routinely reconciling activities for significant accounts; receivables transactions cash and investment activity timely. To ensure that all th...

Finding No: 2022-001 General Ledger Analysis Response: Agree Planned Corrective Action: Management recognizes, understands and acknowledges the importance of routinely reconciling activities for significant accounts; receivables transactions cash and investment activity timely. To ensure that all these accounts are analyzed and reconciled on a timely basis with the bank statements activities, and all transactions recorded to agree general ledger balances, the Corporate Controller will orient the staff accounts and billing and receivable manager on strict adherence to the existing policy and procedure, which requires reconciliation at least 30 days after the closing of the month. There will be a draft detailed policy for these reconciliation timelines for submission for verification and approval. The policy will require that all adjusting entries be promptly recorded via a journal entry and that no adjustments to significant accounts are carried forward without proper disposition and resolution. The policy will further require that the Controller review each reconciliation for compliance no later than the last day of each month for the previous month. Anticipated Completion Date: Last 6 months of FYE 06.30.2025.

View Audit 339671

Finding 520034 (2022-005)

Material Weakness 2022

City of Nenana

AK

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.303

Finding 2022-005: Lack of Internal Control And Noncompliance With Activities Allowed or Unallowed; Allowable Costs/Cost Principles; and Period of Performance Name of Contact: Josh Verhagen Corrective Action Plan: New and improved weekly communication between grant team and finance team. Propose...

Finding 2022-005: Lack of Internal Control And Noncompliance With Activities Allowed or Unallowed; Allowable Costs/Cost Principles; and Period of Performance Name of Contact: Josh Verhagen Corrective Action Plan: New and improved weekly communication between grant team and finance team. Proposed Completion Date: March 2025

View Audit 339515

Finding 520033 (2022-004)

Material Weakness 2022

City of Nenana

AK

Reporting Material Weakness § 200.512

Finding 2022-004: Late Reporting and Noncompliance with Reporting Requirements Name of Contact: Josh Verhagen Corrective Action Plan: New and improved weekly communication between grant team and finance team. Proposed Completion Date: March 2025

View Audit 339515

Finding 520025 (2022-005)

Material Weakness 2022

Feeding San Diego

CA

Allowable Costs / Cost Principles Reporting

Identification of federal programs 21.027 – American Rescue Plan Act (ARPA) Condition The Organization does not have an adequate understanding of the requirements under the program agreement. And as such, under recorded claims. Views of Responsible Officials: Management agrees with the finding ...

Identification of federal programs 21.027 – American Rescue Plan Act (ARPA) Condition The Organization does not have an adequate understanding of the requirements under the program agreement. And as such, under recorded claims. Views of Responsible Officials: Management agrees with the finding and observation. Contact Person: Fendy Wogu, Finance Controller Proposed Completion Date: October 31, 2024

View Audit 339494

Finding 520021 (2022-004)

Significant Deficiency 2022

Feeding San Diego

CA

Allowable Costs / Cost Principles Cash Management Reporting

Identification of federal programs 10.558 - Child and Adult Care Food Program (CACFP) Condition The Organization does not retain documentation of review of supper meals and snacks uploaded for reimbursement. Views of Responsible Officials: Management agrees with the finding and observation. Cont...

Identification of federal programs 10.558 - Child and Adult Care Food Program (CACFP) Condition The Organization does not retain documentation of review of supper meals and snacks uploaded for reimbursement. Views of Responsible Officials: Management agrees with the finding and observation. Contact Person: Fendy Wogu, Finance Controller Proposed Completion Date: October 31, 2024

View Audit 339494

Finding 520020 (2022-003)

Significant Deficiency 2022

Feeding San Diego

CA

Allowable Costs / Cost Principles Reporting

Identification of federal programs 21.027/10.558 - American Rescue Plan Act (ARPA) and Child and Adult Care Food Program (CACFP) Condition The Organization did not have adequate internal controls surrounding reception of food boxes, backpacks, supper meals, or snacks provided as some selections d...

Identification of federal programs 21.027/10.558 - American Rescue Plan Act (ARPA) and Child and Adult Care Food Program (CACFP) Condition The Organization did not have adequate internal controls surrounding reception of food boxes, backpacks, supper meals, or snacks provided as some selections did not have supervisory review of support. Views of Responsible Officials: Management agrees with the finding and observation. Contact Person: Fendy Wogu, Finance Controller Proposed Completion Date: October 31, 2024

View Audit 339494

Finding 520019 (2022-002)

Significant Deficiency 2022

Feeding San Diego

CA

Allowable Costs / Cost Principles Reporting

Identification of federal programs 10.558 – Child and Adult Care Food Program (CACFP) Condition The Organization could not provide support to evidence the number of meals/snacks provided for a certain site. Views of Responsible Officials: Management agrees with the finding and observation. Cont...

Identification of federal programs 10.558 – Child and Adult Care Food Program (CACFP) Condition The Organization could not provide support to evidence the number of meals/snacks provided for a certain site. Views of Responsible Officials: Management agrees with the finding and observation. Contact Person: Fendy Wogu, Finance Controller Proposed Completion Date: October 31, 2024

View Audit 339494

Finding 520018 (2022-001)

Significant Deficiency 2022

Feeding San Diego

CA

Eligibility Reporting

Identification of federal programs 10.558 and 21.027 – Child and Adult Care Food Program (CACFP) and Child Care and Development Block Grant (ARPA) Condition The Organization did not retain eligibility documentation for each site noting the control process. Views of Responsible Officials: Manag...

Identification of federal programs 10.558 and 21.027 – Child and Adult Care Food Program (CACFP) and Child Care and Development Block Grant (ARPA) Condition The Organization did not retain eligibility documentation for each site noting the control process. Views of Responsible Officials: Management agrees with the finding and observation. Contact Person: Fendy Wogu, Finance Controller Proposed Completion Date: October 31, 2024

View Audit 339494

Finding 520017 (2022-006)

Significant Deficiency 2022

Feeding San Diego

CA

Allowable Costs / Cost Principles Reporting

Identification of federal programs 10.558/10.559- Child and Adult Care Food Program (CACFP)and Summer Food Service Program for Children (SFSPC) Condition The Organization did not have personnel with adequate accounting experience as they allowed volunteers to keep track of the grants' tracking an...

Identification of federal programs 10.558/10.559- Child and Adult Care Food Program (CACFP)and Summer Food Service Program for Children (SFSPC) Condition The Organization did not have personnel with adequate accounting experience as they allowed volunteers to keep track of the grants' tracking and accounting. Views of Responsible Officials: Management agrees with the finding and observation. Contact Person: Fendy Wogu, Finance Controller Proposed Completion Date: October 31, 2024

View Audit 339494

Finding 519921 (2022-004)

Significant Deficiency 2022

Gateway Community Health Centers, Inc.

NC

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

Responsible Parties: Board of Directors (Dr. Althea Riddick, Chair). Corrected. The Board Members are currently compliance. Anticipated Date of Completion: Deadline: This is an ongoing requirement.

View Audit 339361

Finding 519920 (2022-003)

Significant Deficiency 2022

Gateway Community Health Centers, Inc.

NC

Reporting Significant Deficiency

Responsible Parties: Interim Chief Financial Officer (Dan Miles), Finance Director (Kelly Glover). To facilitate timely and accurate preparation of a SEFA for fiscal year end, a monthly reconciliation of expenditures in the general ledger will be performed. Gateway’s CFO is responsible for ensuring ...

Responsible Parties: Interim Chief Financial Officer (Dan Miles), Finance Director (Kelly Glover). To facilitate timely and accurate preparation of a SEFA for fiscal year end, a monthly reconciliation of expenditures in the general ledger will be performed. Gateway’s CFO is responsible for ensuring grant-specific coding for the health center’s charts of accounts in order to identify eligible expenditures. Anticipated Date of Completion: Deadline: This is an ongoing requirement. Monthly.

View Audit 339361

Finding 519919 (2022-002)

Significant Deficiency 2022

Gateway Community Health Centers, Inc.

NC

Reporting Matching / Level of Effort / Earmarking Special Tests & Provisions

Responsible Parties: Board of Directors (Dr. Althea Riddick, Chair), Chief Executive Officer (Rose Turner), Interim Chief Financial Officer (Dan Miles), Finance Director (Kelly Glover). Agree. The health center will submit the 2024 statements before it’s due date. A calendar of scheduled financial r...

Responsible Parties: Board of Directors (Dr. Althea Riddick, Chair), Chief Executive Officer (Rose Turner), Interim Chief Financial Officer (Dan Miles), Finance Director (Kelly Glover). Agree. The health center will submit the 2024 statements before it’s due date. A calendar of scheduled financial reports is active and has been implemented effectively with the submission of this Audit. Anticipated Date of Completion: Deadline: February 28, 2025.

View Audit 339361

Finding 519918 (2022-001)

Material Weakness 2022

Gateway Community Health Centers, Inc.

NC

Internal Control / Segregation of Duties Subrecipient Monitoring § 200.510

Responsible Parties: Chief Executive Officer (Rose Turner), Interim Chief Financial Officer (Dan Miles), Finance Director (Kelly Glover) Gateway’s Management will utilize the implemented Matrix duties and responsibilities Grid to help monitor the documentation of required procedures and Standard Ope...

Responsible Parties: Chief Executive Officer (Rose Turner), Interim Chief Financial Officer (Dan Miles), Finance Director (Kelly Glover) Gateway’s Management will utilize the implemented Matrix duties and responsibilities Grid to help monitor the documentation of required procedures and Standard Operating Procedures approved by the Board of Directors. The health center will use the approved Financial Policies and Procedures Manual as its Standard Operating Procedures. The Health Center’s Management employs key management staff that reflects the size and composition of a health center. Ongoing evaluations will be used to monitor the qualifications of the staff. This Audit is a late submission, however with the submission a qualified Chief Financial Officer is in place and has the qualifications needed to assess and train staff accordingly and provide recommended changes to the department. This new Chief Financial Officer will serve as a technical resource to assist with the implementation of all the resolutions to the findings of the 2022 and 2023 audits

View Audit 339361

Finding 519888 (2022-003)

Material Weakness 2022

Fountain Christian Bilingual School Guayama. INC

PR

Reporting

We are actively seeking a company to provide guidance and assistance in report issuance, aiming to streamline and address these processes effectively.

View Audit 339219

Finding 519885 (2022-002)

Material Weakness 2022

Fountain Christian Bilingual School Guayama. INC

PR

Equipment & Real Property Management

We revised the control procedures of property and equipment to organize the property ledger and performed a property audit.

View Audit 339219

Finding 519686 (2022-002)

Significant Deficiency 2022

Alivio Medical Center, Inc.

IL

Reporting § 200.512

The Center made the decision to change its independent audit firm. Per the Center’s bylaws, proposals from at least three other independent audit firms are required prior to making a selection. The process of selecting a new audit firm concluded past the deadline for submission of the audit report t...

The Center made the decision to change its independent audit firm. Per the Center’s bylaws, proposals from at least three other independent audit firms are required prior to making a selection. The process of selecting a new audit firm concluded past the deadline for submission of the audit report to the Federal Audit Clearinghouse. Upon the commencement of the fiscal year 2022 audit, the Center’s Chief Financial Officer resigned. There were delays in providing the supporting documentation to the auditors to complete the audit. Management recruited a new Chief Financial Officer, who started in January 2024. Management is fully committed to making any necessary changes to its financial reporting policies and procedures to comply with independent auditing of financial statements being completed in accordance with Federal and State Regulations, as well as with commonly accepted industry standards.

View Audit 338769

Finding 519562 (2022-003)

Significant Deficiency 2022

Faribault-Martin County Transit Board

MN

Procurement, Suspension & Debarment § 200.303

Federal Agency: Department of Transportation Federal Program: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MN-2019-018-01, 2022 Compliance Requirements Affected: Procurement Award Period: 1/1/22-12/31/22 Typ...

Federal Agency: Department of Transportation Federal Program: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MN-2019-018-01, 2022 Compliance Requirements Affected: Procurement Award Period: 1/1/22-12/31/22 Type of Finding: Significant Deficiency in Internal Controls over Compliance and Compliance Recommendation: CLA recommends that the Transit Board conduct a competitive bidding process for fuel procurement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Transit Board will ensure proper procedures are followed. Name of the contact person responsible for corrective action: Jeremy Monahan, Transit Director Planned completion date for corrective action plan: December 31, 2025

View Audit 338644

Finding 519533 (2022-001)

None 2022

City of Santa Maria

CA

§ 200.512

The Cíty of Santa Maria has contracted with an outside consultant to help catch up on the financials that are overdue. The consultant has been a great help and is engaged through the end of fiscal year 2025. Fiscal year 2024's Single Audit is still scheduled to be completed on time. Planned completi...

The Cíty of Santa Maria has contracted with an outside consultant to help catch up on the financials that are overdue. The consultant has been a great help and is engaged through the end of fiscal year 2025. Fiscal year 2024's Single Audit is still scheduled to be completed on time. Planned completion date: FY23and FY24completed by Mar 31, 2025 and subsequent years delivered on time. If there are any questions regarding this plan, please contact Xenia Bradford, Finance Director, at xbradford@cityofsantamaria.org or 805-925-0951.

View Audit 338539

Corrective Action Plans

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