Corrective Action Plans

Finding 501723 (2022-001)

Significant Deficiency 2022

CA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN For the Year Ended September 30, 2022 Finding 2022-001 Program: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Agency: U.S. Department of the Treasury Organization's Response: DRC agrees with the finding. Views of Responsible Officials: DRC agre...

CORRECTIVE ACTION PLAN For the Year Ended September 30, 2022 Finding 2022-001 Program: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Agency: U.S. Department of the Treasury Organization's Response: DRC agrees with the finding. Views of Responsible Officials: DRC agrees with the finding and has taken steps to rectify the finding. The schedule of expenditures of federal awards has been updated to include the $1,114,429 federal expenditures for the Coronavirus State and Local Fiscal Recovery Funds. The total federal expenditures were updated from $17,824,221 to $18,938,650. The schedule of expenditures of state awards has been updated to not include the $1,114,429 federal expenditures. The total state expenditures were updated from $19,710,395 to $18,595,966. DRC is monitoring and performing evaluations of individual grants to ensure expenditures are accurately captured and reported on the schedule of expenditures of federal awards. In addition, DRC maintains a thorough review process for the preparation of the schedule of expenditures of federal awards. Name of Responsible Person: Karen Keene, Associate Executive Director of Finance and Administration Anticipated Completion Date: September 4, 2024

View Audit 323803

Finding 501721 (2022-001)

None 2022

Young Scholars for Academic Dba Truevolution Inc.

CA

Reporting § 200.512

Management’s Response and Action Plan Accounting 501 was brought onboard in fall of 2023 to expand the finance department. A significant amount of work was done to bring the current and historical financial reporting to a timely and accurate position. Financials and supporting schedules are currentl...

Management’s Response and Action Plan Accounting 501 was brought onboard in fall of 2023 to expand the finance department. A significant amount of work was done to bring the current and historical financial reporting to a timely and accurate position. Financials and supporting schedules are currently being produced on a monthly basis. The 2023 audit is on track to be completed on a reasonable timeline. Personnel Responsible: Gabriel Maldonado, Chief Executive Officer Anticipated Completion Date: September 2024

View Audit 323796

Finding 501647 (2022-001)

None 2022

Bread & Roses Community Fund

PA

Reporting Internal Control / Segregation of Duties § 200.152

Finding 2022-001 Condition Bread & Roses Community Fund did not submit its June 30, 2022 reporting package within the required timeframe. 2 CFR 200.152(c) requires that an entity submit the audited financial statements and data collection form ("reporting package") within the earlier of 30 calendar ...

Finding 2022-001 Condition Bread & Roses Community Fund did not submit its June 30, 2022 reporting package within the required timeframe. 2 CFR 200.152(c) requires that an entity submit the audited financial statements and data collection form ("reporting package") within the earlier of 30 calendar days after receipt of the audit or nine months after the end of the audit period. Criteria Bread & Roses Community Fund is responsible for establishing internal controls to make sure the reporting package is submitted timely. Cause Bread & Roses Community Fund was not able to complete the reporting package by the required time period due to staffing issues. Effect Bread & Roses Community Fund did not submit its June 30, 2022 reporting package within the required timeframe. Recommendation Bread & Roses Community Fund should develop a reporting package timeline and submit the required documents within the earlier of 30 calendar days after receipt of the audit or nine months after the end of the audit period. View of Responsible Officials and Planned Corrective Action Management agrees with this recommendation. The COVID-19 pandemic presented significant challenges for Bread & Roses Community Fund. During the global pandemic, we doubled our commitment to the grassroots organizations we support and our stakeholders when other organizations paused programming. Despite key staff departures and substantial changes to service providers, we remained steadfast in our mission, working tirelessly to orchestrate fiscal operations and connect programmatic processes. This resulted in us needing more operational capacity to redirect resources to assist our 2 communities and those most affected by the pandemic. These shifts in operations contributed to a delay in submitting the reporting package for FY22. Management and the Board of Directors of Bread & Roses Community Fund are actively working to address the capacity challenges that lead to reporting delays through an extensive process review. The organization aims to build the necessary capacity to support and develop its fiscal infrastructure. In September 2023, Bread & Roses successfully hired our first internal Senior Director of Finance and Operations. Since then, Management has been diligently working to streamline processes, standardize procedures, and improve workflows between Bread & Roses's programmatic areas and finance. These improvements are designed to ensure operational efficiency, including the timely preparation and submission of the reporting package. We have established a routine month-end close through the checklist implementation completed by the Senior Director of Finance & Operations and reviewed by the Executive Director. The addition of this monthly process will ensure timely submission of the reporting package at year-end. While the work to develop BRCF's fiscal infrastructure is ongoing, we anticipate having a complete set of systems and controls to remediate findings by the end of FY25. Bread & Roses Community Fund Contact Person Tracy A. Jones 215.731.1107

View Audit 323681

Finding 501539 (2022-001)

Significant Deficiency 2022

Neighborhood Legal Services of Los Angeles County

CA

Reporting

July 29, 2024 The State Bar of California Office of Access and Inclusion 845 S. Figueroa Street Los Angeles, CA 90017 Neighborhood Legal Services of Los Angeles County (NLSLA) respectfully submits the following corrective action plan for the years ended December 31, 2022 and December 31, 2023 a...

July 29, 2024 The State Bar of California Office of Access and Inclusion 845 S. Figueroa Street Los Angeles, CA 90017 Neighborhood Legal Services of Los Angeles County (NLSLA) respectfully submits the following corrective action plan for the years ended December 31, 2022 and December 31, 2023 as a result of the Office of Access and Inclusion of the State Bar of California desk review of the Homelessness Prevention (HP) 3 Grants. Harrington Group Certified Public Accountants, LLP 2698 Mataro Street Pasadena, CA 91107 Audit period: January 1, 2022 – December 31, 2022; and January 1, 2023 – December 31, 2023 The findings from the 2022 and 2023 Schedule of Findings and Questioned Costs are discussed below. FINDING—FEDERAL AWARD PROGRAMS AUDITS Finding 2022-001 – Schedule of Expenditures of Federal Awards Reconciliation U.S Department of the Treasury Coronavirus State and Local Fiscal Recovery Funds—Assistance Listing No. 21.027 Significant Deficiency: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate and incomplete for the fiscal years-ended December 31, 2022 and 2023 as it did not include all programs that were federally funded. The original funding for the programs identified were not initially federally based. However, during COVID-19, the renewal of the programs continued through federal funding that were omitted from the SEFA reconciliation. Recommendation: Implement procedures to designate management members responsible for the completion and accuracy of the SEFA. All government grants and contracts should be thoroughly reviewed to determine the funding source. Those identified as federal should be included in the SEFA. Corrective Action: Under the direction of the Chief Financial Officer and as a new member of the fiscal team, the Director of Grants Management and Compliance will conduct a thorough review of all contracts, including renewal contracts, to confirm the funding source, whether NLSLA is the lead agency or a passthrough agency. If the renewal funding source is federally based, NLSLA will request a Notice of Federal Award to ensure proper inclusion in the annual SEFA and related Single Audit report. Under the direction of the Chief Financial Officer, the Controller will prepare the annual SEFA reconciliation to include all identified federally funded grants based on the contract agreements and provided Notice of Federal Awards. Person Responsible for Corrective Action: Chief Financial Officer Anticipated Completion Date for Corrective Action: The Corrective Action has been immediately implemented. If there are questions regarding this corrective action plan, please contact Lynne Hiortdahl, Chief Financial Officer, at (818) 291-1763 or LynneHiortdahl@nlsla.org. Sincerely, Lynne Hiortdahl Chief Financial Officer

View Audit 323594

Finding 501495 (2022-001)

Material Weakness 2022

National Harm Reduction Coalition

NY

Reporting

The National Harm Reduction Coalition (NHRC) leadership takes the findings seriously and concurs with the critical importance of understanding of and compliance with specific grant terms and consistency of reporting for all such grant agreements; including requisite polices and procedures to ensure ...

The National Harm Reduction Coalition (NHRC) leadership takes the findings seriously and concurs with the critical importance of understanding of and compliance with specific grant terms and consistency of reporting for all such grant agreements; including requisite polices and procedures to ensure compliance by appropriate personnel. NHRC acknowledges that significant turnover and vacancies within the finance department including the Senior Finance & Compliance Lead and other key leadership positions within the organization is the primary cause of the finding. In response to the audit finding, we have initiated corrective actions to address the identified deficiency as follows: 1. We established Post Grant Award meetings with personnel that are responsible for financial, contractual and programmatic reporting; identifying their requisite roles to ensure compliance within the project management platform. 2. We have established bi-monthly meetings with requisite staff to review and evaluate financial and program compliance performance. 3. We hired a Senior Finance & Compliance Lead very knowledgeable in Uniform Guidance. 4. NHRC is also requiring requisite staff to take Uniform Guidance training and annual updates as made available. 5. Implementing processes and controls that ensure a complete and accurate SEFA and other related compliance reporting.

View Audit 323564

Finding 501492 (2022-002)

Material Weakness 2022

Dawson County Hospital District Dba Medical Arts Hospital

TX

Questioned Costs Allowable Costs / Cost Principles

Plan of Corrective Action: Management agrees with the finding. We have implemented a process to review all expenditures on a monthly basis to determine the allowability of each expense charged to the federal award in accordance with the terms and conditions prior to claiming the expense as allowable...

Plan of Corrective Action: Management agrees with the finding. We have implemented a process to review all expenditures on a monthly basis to determine the allowability of each expense charged to the federal award in accordance with the terms and conditions prior to claiming the expense as allowable through the PRF reporting portal. Anticipated Completion Date: January 23, 2023

View Audit 323560 Questioned Costs: $1

Finding 501257 (2022-005)

Material Weakness 2022

First Ame Housing Association

WA

HUD Housing Programs Reporting

Finding 2022-005 -Federal Award Finding Name of Official Responsible for Corrective Action: Earl Richardson, First AME Housing Association Interim Executive Director Corrective Action Planned: We take this matter seriously and are committed to addressing and rectifying the identified issues. 1. Imme...

Finding 2022-005 -Federal Award Finding Name of Official Responsible for Corrective Action: Earl Richardson, First AME Housing Association Interim Executive Director Corrective Action Planned: We take this matter seriously and are committed to addressing and rectifying the identified issues. 1. Immediate Corrections: We have initiated immediate corrective actions to rectify the inaccuracies and deficiencies found in the waitlist. Our team is working diligently to update and maintain an accurate waitlist to ensure transparency and fairness in our processes. 2. Training and Awareness: Recognizing the importance of proper waitlist management, we are implementing additional training for relevant staff members involved in the waitlist maintenance process. This training will emphasize the importance of accuracy, timely updates, and compliance with organizational policies. 3. Enhanced Monitoring and Oversight: We are strengthening our internal monitoring mechanisms to ensure ongoing compliance with waitlist maintenance protocols. This includes implementing regular audits and reviews to identify and address emerging issues promptly. 4. Communication with Stakeholders: We understand the importance of transparent communication. We will inform CMS of the corrective measures implemented through our MOR finding correction response. We are committed to continuous improvement and appreciate the opportunity to enhance our processes based on your audit findings.

View Audit 323534

Finding 501256 (2022-004)

Material Weakness 2022

First Ame Housing Association

WA

HUD Housing Programs Reporting

Finding 2022-004 -Federal Award Finding Name of Official Responsible for Corrective Action: Earl Richardson, First AME Housing Association Interim Executive Director Corrective Action Planned: We appreciate the audit team's diligence in reviewing our financial processes and acknowledge the finding r...

Finding 2022-004 -Federal Award Finding Name of Official Responsible for Corrective Action: Earl Richardson, First AME Housing Association Interim Executive Director Corrective Action Planned: We appreciate the audit team's diligence in reviewing our financial processes and acknowledge the finding related to the untimely reserve deposit. 1. Explanation: Example: "The delay in making the reserve deposit was primarily due to management not fully understanding HUD fund authorization per the HUD Handbook 4350. 2. Corrective Actions Taken: We have taken the following corrective actions: All reserve funds have been deposited in the appropriate reserve accounts at our bank. We have implemented a revised deposit schedule that will deposit reserve funds as required after receipt of direct deposit voucher payment from CMS. 3. Preventive Measures: To prevent a recurrence of this issue, we have instituted additional preventive measures, including producing monthly financial reports showing the deposits in a bank reconciliation line of the item and on the balance sheet. 4. Commitment to Compliance: We uphold the highest financial responsibility and compliance standards. Moving forward, we will remain vigilant to ensure timely reserve deposits and will continue to prioritize adherence to all relevant regulations and internal policies.

View Audit 323534

Finding 501255 (2022-003)

Material Weakness 2022

First Ame Housing Association

WA

HUD Housing Programs Reporting Eligibility

Finding 2022-003 Federal Award Finding Name of Official Responsible for Corrective Action: Earl Richardson, First AME Housing Association Interim Executive Director Corrective Action Planned: Explanation: We acknowledge the oversight and would like to provide context to understand better the circums...

Finding 2022-003 Federal Award Finding Name of Official Responsible for Corrective Action: Earl Richardson, First AME Housing Association Interim Executive Director Corrective Action Planned: Explanation: We acknowledge the oversight and would like to provide context to understand better the circumstances that led to the delay. We had internal challenges when our previous management company departed, leaving us with incomplete files and late recertifications or recertifications that never started, making it next to impossible to catch up promptly. Next, staff staffing issues contributed to the delays because staff members were not properly trained. Despite these challenges, we recognize the importance of adhering to HUD regulations and are committed to taking corrective measures. Corrective Actions Taken: We initiated immediate corrective actions to rectify the situation upon discovering the late recertifications. We have instituted the following measures to prevent the recurrence of late annual recertifications: 1. Created a recertification schedule and calendar with the annual recertification date, specific dates to notify residents that their annual recertification is due, and dates for submitting the information to CMS and to trac. The schedule and calendar are submitted to the executive director every two weeks to monitor progress, and a meeting is scheduled with staff every two weeks to review recertification issues. 2. We hired a consultant specializing in recertification to train the staff and work with staff daily to answer questions concerning our certification. Our recertification consultant is permanently on call to answer certification issues and continuous staff training. These measures are designed to ensure timely compliance with HUD regulations and to strengthen our internal processes.

View Audit 323534

Finding 501254 (2022-002)

Material Weakness 2022

First Ame Housing Association

WA

HUD Housing Programs Eligibility Reporting

Finding 2022-002 Federal Award Finding Name of Official Responsible for Corrective Action: Earl Richardson, First AME Housing Association Interim Executive Director Corrective Action Planned: Reviewing the audit report, we acknowledge discrepancies in our income calculation and verification processe...

Finding 2022-002 Federal Award Finding Name of Official Responsible for Corrective Action: Earl Richardson, First AME Housing Association Interim Executive Director Corrective Action Planned: Reviewing the audit report, we acknowledge discrepancies in our income calculation and verification processes. We understand the critical importance of accurate income assessments in determining HUD HAP eligibility and share your commitment to maintaining the program's integrity. To rectify the identified issues, we have initiated the following corrective actions. 1. Review and Update Procedures: We have thoroughly reviewed our existing income calculation and verification procedures. Based on this review, we are revising and updating our procedures to ensure compliance with HUD regulations and guidelines. 2. Staff Training: Recognizing the importance of well-trained staff in accurately executing income verification processes, we are implementing a comprehensive training program. This program will cover HUD guidelines, income calculation methods, and verification protocols to enhance the skills of our staff involved in the eligibility determination process. 3. Internal Audits and HUD Compliance Control: We are implementing an internal audit and compliance control program to regularly review and assess our income calculation and verification This proactive approach will help identify and address potential issues before they escalate. We have hired an outside consultant skilled in HUD compliance to review all new applications for compliance and to communicate with staff the corrections needed before tenant applications are submitted to CMS and Trac for final approval and payment. 4. Enhanced Documentation: We understand the significance of maintaining detailed and accurate documentation. Our organization is implementing measures to enhance documentation practices, ensuring that all relevant information is recorded and readily available for audit purposes. By doing this, we assure you that this will not be a repeat finding. 5. Communication and Collaboration with HUD: We are committed to maintaining open lines of communication with the HUD office. Any changes to our procedures, policies, or protocols related to income calculation and verification will be promptly communicated to the HUD office for review and feedback. We aim to ensure that our organization fully complies with HUD requirements and that we continue to provide accurate and reliable information for HAP eligibility.

View Audit 323534

Finding 501251 (2022-001)

Significant Deficiency 2022

Village of Winnetka

IL

Reporting

Finding 2022 – 001: Data Collection Form Submission Condition: The FY2022 data collection form and audit package were not submitted timely. Plan: The Finance Director, along with staff, will review all Grant Agreements to determine the type of funding and evaluate the reporting requirements of all g...

Finding 2022 – 001: Data Collection Form Submission Condition: The FY2022 data collection form and audit package were not submitted timely. Plan: The Finance Director, along with staff, will review all Grant Agreements to determine the type of funding and evaluate the reporting requirements of all grants. Anticipated Date of Completion: September 30, 2024

View Audit 323531

Finding 501193 (2022-001)

Material Weakness 2022

Centro Deambulantes Cristo Pobre, Inc.

PR

Reporting § 200.512

Condition: The Institution did not submit its Single Audit report for the fiscal year ended June 30, 2022 to the Federal Audit Clearinghouse (FAC) within the required timeframe. The report was due within nine months after the end of the fiscal year, as per federal regulations. As of the report dat...

Condition: The Institution did not submit its Single Audit report for the fiscal year ended June 30, 2022 to the Federal Audit Clearinghouse (FAC) within the required timeframe. The report was due within nine months after the end of the fiscal year, as per federal regulations. As of the report date, has not been submitted. Best practices, as highlighted by the Government Finance Officers Association (GFOA) and the Council on Financial Assistance Reform (COFAR), recommend that entities establish internal processes to ensure compliance with federal reporting deadlines, such as implementing a calendar of key reporting dates and assigning specific responsibilities to team members to monitor and manage audit reporting submissions. Person responsible for Correction Action: Cristian Duarte, President & CEO Planned Corrective Action: We will submit the Single Audit report to the Federal Audit Clearinghouse (FAC) within the required timeframe. Anticipated Completion Date: On or before nine months after next fiscal year ended June 30, 2024.

View Audit 323456

Finding 500110 (2022-002)

Material Weakness 2022

Kendall Housing Authority

IL

HUD Housing Programs Material Weakness Reporting § 200.512

Condition 2: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Corrective Action 2: The Authority has retained an accounting firm to serve as a fee accountant. Our fee accountants will complete the unaudited Financ...

Condition 2: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Corrective Action 2: The Authority has retained an accounting firm to serve as a fee accountant. Our fee accountants will complete the unaudited Financial Data Schedule submission and provide workpapers to the auditors to enable a timely audited submission. Completion Date: September 30, 2023

View Audit 322949

Finding 499879 (2022-001)

Significant Deficiency 2022

United Talmudical Academy of Lakewood INC

NJ

The audit report was due to be received by the State of New Jersey no later than September 30, 2023. As a result, the audit was not submitted timely. Recommendation: The School should alert the auditor about new funding received during the year to give ample time to research and prepare. Action Take...

The audit report was due to be received by the State of New Jersey no later than September 30, 2023. As a result, the audit was not submitted timely. Recommendation: The School should alert the auditor about new funding received during the year to give ample time to research and prepare. Action Taken: The administrator will monitor the School’s funding that they receive throughout the year and will alert the auditor as soon as they receive funding from a new program. As such, the required corrective actions have been implemented. Implementation Date: Corrective Action Plan has been implemented as of March 28, 2024. Person Responsible for Implementation: Avraham Weizer, the Administrator, is the responsible party for implementation of the CAP. Telephone Number: (732) 284-3390

View Audit 322756

Finding 499601 (2022-004)

Material Weakness 2022

Ronin Institute for Independent Scholarship

NJ

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

Corrective Action: Management of the Institute did not provide any planned corrective actions for this finding. Person Responsible: Management of the Institute did not identify an individual responsible for corrective action for this finding. Completion Date: Management of the Institute has not esta...

Corrective Action: Management of the Institute did not provide any planned corrective actions for this finding. Person Responsible: Management of the Institute did not identify an individual responsible for corrective action for this finding. Completion Date: Management of the Institute has not established a completion date for corrective action for this finding.

View Audit 322455 Questioned Costs: $1

Finding 499595 (2022-003)

Material Weakness 2022

Ronin Institute for Independent Scholarship

NJ

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.318 § 200.327

Corrective Action: Management of the Institute did not provide any planned corrective actions for this finding. Person Responsible: Management of the Institute did not identify an individual responsible for corrective action for this finding. Completion Date: Management of the Institute has not esta...

Corrective Action: Management of the Institute did not provide any planned corrective actions for this finding. Person Responsible: Management of the Institute did not identify an individual responsible for corrective action for this finding. Completion Date: Management of the Institute has not established a completion date for corrective action for this finding.

View Audit 322455

Finding 499589 (2022-002)

None 2022

Ronin Institute for Independent Scholarship

NJ

Reporting Subrecipient Monitoring § 200.512

Corrective Action: Management of the Institute did not provide any planned corrective actions for this finding. Person Responsible: Management of the Institute did not identify an individual responsible for corrective action for this finding. Completion Date: Management of the Institute has not esta...

Corrective Action: Management of the Institute did not provide any planned corrective actions for this finding. Person Responsible: Management of the Institute did not identify an individual responsible for corrective action for this finding. Completion Date: Management of the Institute has not established a completion date for corrective action for this finding.

View Audit 322455

Finding 499580 (2022-002)

Material Weakness 2022

Solidaridad North America

CA

Subrecipient Monitoring Allowable Costs / Cost Principles

The Organization will implement procedures to guarantee the proper supervision for subgrantees in a timely manner.

View Audit 322438

Finding 499436 (2022-001)

Significant Deficiency 2022

Primrose Apartments, Inc.

PA

Questioned Costs HUD Housing Programs Significant Deficiency

View of Responsible Officials and Planned Corrective Action This finding relates to the late deposit of the required amount to the Replacement for Reserve as required by HUD. The late deposits were due to the timing of cash flows and the deficiency of cash available to make the deposit. The propert...

View of Responsible Officials and Planned Corrective Action This finding relates to the late deposit of the required amount to the Replacement for Reserve as required by HUD. The late deposits were due to the timing of cash flows and the deficiency of cash available to make the deposit. The property manager is in the process of working with HUD to increase rents and make the property more financially self-sufficient. The late deposits were made to the Replacement for Reserve before the end of the Organization’s year end, September 30, 2022. Therefore, no further corrective action plan is deemed necessary at this time.

View Audit 322284 Questioned Costs: $1

Finding 499398 (2022-003)

Material Weakness 2022

City of Gary

IN

Allowable Costs / Cost Principles § 200.303 § 200.403

FINDING 2022-003 Contact Person Responsible for Corrective Action: M. Celita Green Contact Phone Number:219-881-1363 Views of Responsible Official: We concur Description of Corrective Action Plan: While it has been confirmed that most of the firefighters are currently receiving the corrected overtim...

FINDING 2022-003 Contact Person Responsible for Corrective Action: M. Celita Green Contact Phone Number:219-881-1363 Views of Responsible Official: We concur Description of Corrective Action Plan: While it has been confirmed that most of the firefighters are currently receiving the corrected overtime wages as calculated by Department of Labor, it has recently been learned that the formula that was used to calculate the corrected wages has not been shared with the Fire Department. We will be working with the Fire Department in obtaining the corrected formula to use, so that Fire Staff will be able to approve the correct pay, prior to it being paid by payroll. Anticipated Completion Date: December 31, 2024

View Audit 322250

Finding 499300 (2022-004)

Material Weakness 2022

Rmi Ports Authority

MH

Reporting Subrecipient Monitoring

1. Management will delegate temporarily to the CFO to oversee the reporting requirements with the Federal funded projects until the Deputy Director will be filled in. 2. Management will establish internal control policies and procedures to properly and systematically administer the reporting require...

1. Management will delegate temporarily to the CFO to oversee the reporting requirements with the Federal funded projects until the Deputy Director will be filled in. 2. Management will establish internal control policies and procedures to properly and systematically administer the reporting requirements of Federal Aviation Administration.

View Audit 322122

Finding 499299 (2022-003)

Material Weakness 2022

Rmi Ports Authority

MH

Equipment & Real Property Management § 200.313

Management will assign personnel responsible for the monitoring of all Federal funded equipments and establish internal control policies and procedures to perform the required physical inventory and reconciliation of all equipment and real properties acquired from Federal funds at least every year.

View Audit 322122

Finding 499227 (2022-002)

None 2022

Alternative Structures International

HI

Management will continue to complete annual audits within the prescribed due dates. Management will monitor accounting function needs as to provide more timely updated information.

View Audit 322017

Finding 499226 (2022-001)

Material Weakness 2022

Alternative Structures International

HI

Management will properly train accounting staff to ensure transactions are posted accurately. Management contracted with an outside accounting service provider to fill the gaps and provide more accurate account posting and financial statements.

View Audit 322017

Finding 499189 (2022-001)

Material Weakness 2022

King County Public Hospital District #2 Dba Evergreen Healthcare

WA

Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.502 § 200.510

AUDIT FINDINGS 2022-001: There were not adequate controls related to the reporting of expenditures on the schedule of expenditures of federal awards (Schedule) for the COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters) program (FEMA). Specifically, review controls over ...

AUDIT FINDINGS 2022-001: There were not adequate controls related to the reporting of expenditures on the schedule of expenditures of federal awards (Schedule) for the COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters) program (FEMA). Specifically, review controls over the accuracy and completeness of the Schedule were not designed to operate at an appropriate level of precision for the discretely presented component unit. As a result, $1,795,854 of FEMA expenditures was inadvertently omitted from the December 31, 2022 Schedule. Name of Contact Person: Daria Heimerman, Director of Financial Reporting, dtheimerman@evergreenhealthcare.org Corrective Action Planned: Implement a control of management review at an appropriate level of precision for the discretely presented component unit in order to ensure the accuracy and completeness of the Schedule. Anticipated Completion Date: September 2023 Statement of Concurrence or Nonconcurrence: Management concurs with audit finding 2022-001.

View Audit 321987

Corrective Action Plans

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