Corrective Action Plans

Finding 396722 (2022-011)

Material Weakness 2022

Housing Authority of the City of Fayetteville

IL

HUD Housing Programs

Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is committed to conducting a comprehensive review of all tenant files to confirm that all required HUD documentation is received. A recently implemented filing system, complemented by an associated checkli...

Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is committed to conducting a comprehensive review of all tenant files to confirm that all required HUD documentation is received. A recently implemented filing system, complemented by an associated checklist, has been put in place to guarantee full compliance. The checklist includes provisions for HUD documentation. Furthermore, internal quality control audits will be regularly carried out to uphold and verify compliance.

View Audit 306360

Finding 396721 (2022-010)

Material Weakness 2022

Housing Authority of the City of Fayetteville

IL

HUD Housing Programs

Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is committed to conducting a comprehensive review of all tenant files to confirm that tenant income has been properly verified within the EIV system and that this verification is duly documented. A recentl...

Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is committed to conducting a comprehensive review of all tenant files to confirm that tenant income has been properly verified within the EIV system and that this verification is duly documented. A recently implemented filing system, complemented by an associated checklist, has been put in place to guarantee full compliance. The checklist includes provisions for EIV documentation. Furthermore, internal quality control audits will be regularly carried out to uphold and verify compliance. The PHA is currently seeking a qualified individual to fill it's newly created Compliance Specialist position.

View Audit 306360

Finding 396720 (2022-009)

Material Weakness 2022

Housing Authority of the City of Fayetteville

IL

HUD Housing Programs

Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is dedicated to resolving all certification errors effectively. The Executive Director and the Director of Programs now engage in a monthly review of the recertification list to guarantee the timely comple...

Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is dedicated to resolving all certification errors effectively. The Executive Director and the Director of Programs now engage in a monthly review of the recertification list to guarantee the timely completion of all recertifications. In cases where recertifications remain outstanding within 60 days of their expiration, the Director of Programs will collaborate with the designated staff and closely oversee the recertification process to ensure completion no later than 30 days prior to expiration.

View Audit 306360

Finding 396719 (2022-008)

Material Weakness 2022

Housing Authority of the City of Fayetteville

IL

HUD Housing Programs

Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is dedicated to resolving all certification errors effectively. The Executive Director and the Director of Programs now engage in a monthly review of the recertification list to guarantee the timely comple...

Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is dedicated to resolving all certification errors effectively. The Executive Director and the Director of Programs now engage in a monthly review of the recertification list to guarantee the timely completion of all recertifications. In cases where recertifications remain outstanding within 60 days of their expiration, the Director of Programs will collaborate with the designated staff and closely oversee the recertification process to ensure completion no later than 30 days prior to expiration.

View Audit 306360

Finding 396711 (2022-004)

Material Weakness 2022

Point of Freedom

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring Reporting § 200.1 § 200.303

POF’s initial exposure to Single Audit compliance requirements has sharpened its focus on the need to purposefully identify and maintain corroborating evidence regarding its timely submission and acceptance by each of the respective funding sources. While POF believes that all these reporting requir...

POF’s initial exposure to Single Audit compliance requirements has sharpened its focus on the need to purposefully identify and maintain corroborating evidence regarding its timely submission and acceptance by each of the respective funding sources. While POF believes that all these reporting requirements were timely met and accepted by all funding sources, it did not consistently maintain either the report itself, or the related documentation such as copies of the emails sent or the associated read-receipts as evidence of these reports. Effective July 1, POF will routinely and consistently accumulate and organize these documents as well as ancillary evidence of their transmission to, receipt by, and acknowledgement of acceptance by the federal agency. As it deems necessary, POF will seek professional education and advice in implementing policies, practices, and procedures in addition to those already described herein.

View Audit 306345

Finding 396710 (2022-003)

Material Weakness 2022

Point of Freedom

OH

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.516

As more fully described above, additional internal control procedures and practices will be implemented effective July 1, 2024, to ensure that underlying cost documentation is adequate, reasonable, and complete in accordance with 2 CFR and other regulatory requirements. More specifically, vendor inv...

As more fully described above, additional internal control procedures and practices will be implemented effective July 1, 2024, to ensure that underlying cost documentation is adequate, reasonable, and complete in accordance with 2 CFR and other regulatory requirements. More specifically, vendor invoices and the like will be scanned and electronically saved on QBO, as incurred. On the other hand, contractors were engaged to perform certain tasks and were not constrained by hours. If the subject service required on-site intervention by the contractor with a POF client at 3 AM, then the contractor was expected to and had agreed to deliver. The contractor would report any such encounters at the subsequent weekly meetings with certain contractors present. Consistent with IRS employer guidelines, POF did not supervise contractors or dictate work habits or work schedules. Instead, POF defined what each contractor was expected to do or deliver. It was incumbent upon the contractor to determine how best to accomplish the assigned and agreed upon duties defined in their jointly signed agreement. POF’s contractors were and are professionals with state credentials, degrees, or certifications which permit them to serve other NPOs or customers as independent contractors. In many cases, their work products were summarized during the previously mentioned POF weekly meetings and transmitted to Wright State University (now the Ohio State University) where the data were aggregated independently by these contracted third parties and made available to POF’s funders. Effective July 1, 2024, copies pf these weekly report summaries will be routinely saved to provide further evidence of POF’s monitoring of contractors’ activities and adherence to contract terms.

View Audit 306345 Questioned Costs: $1

Finding 396684 (2022-001)

None 2022

Missoula County Public School District No. 1

MT

Procurement, Suspension & Debarment Reporting § 200.512

The District plans to work closely with our auditors to get our fiscal year audit completed on time and we have already laid out a plan for the fiscal year 2023 audit, and though it too is already late, we believe we will be on schedule to get the 2024 audit completed on time, as well as future audi...

The District plans to work closely with our auditors to get our fiscal year audit completed on time and we have already laid out a plan for the fiscal year 2023 audit, and though it too is already late, we believe we will be on schedule to get the 2024 audit completed on time, as well as future audits.

View Audit 306313

Finding 396647 (2022-007)

Material Weakness 2022

The Astraea Foundation, Inc.

NY

Allowable Costs / Cost Principles Cash Management Matching / Level of Effort / Earmarking § 200.303

Views of Responsible Officials and Planned Corrective Actions: This unallowable expense was charged inadvertently, and corrections have been made. Astraea is in discussion with the Federal agency about appropriate adjustments to account for this and will take subsequent action per Federal agency ins...

Views of Responsible Officials and Planned Corrective Actions: This unallowable expense was charged inadvertently, and corrections have been made. Astraea is in discussion with the Federal agency about appropriate adjustments to account for this and will take subsequent action per Federal agency instructions. In addition, Astraea is in current discussions with USAID to update the current agreement so that a 10% de minimis overhead cost allocation will be explicitly allowed. Further, Astraea is seeking a NICRA in FY2025. Anticipated Completion Date: June 30, 2024 Responsible Officials: Associate Director, Grants Management and Compliance; Associate Director, Partnerships

View Audit 306244

Finding 396646 (2022-006)

Material Weakness 2022

The Astraea Foundation, Inc.

NY

Procurement, Suspension & Debarment § 200.213

Views of Responsible Officials and Planned Corrective Actions: Due diligence practices have been improved within Astraea since FY2022 as team members with relevant experience and technical skills have been brought on to reform and implement our screening and documentation processes. First, the Award...

Views of Responsible Officials and Planned Corrective Actions: Due diligence practices have been improved within Astraea since FY2022 as team members with relevant experience and technical skills have been brought on to reform and implement our screening and documentation processes. First, the Awards Management team has been strengthened and expanded. In 2023, the Awards Management team instituted policies for screening of all awards (grants, sub-grants, contracts), and all relevant staff members were trained on the new award policies. It is important to note that Astraea consistently sought approval from its AOR for grants and subgrants prior to putting internal infrastructure in place to ensure that these screenings are performed. As noted above, Astraea updated its procurement policies in FY2022 to require documented screening for all vendors, suppliers, and contractors. All staff members are regularly trained on best practices to undertake and document these screenings- most recently in FY2024. Potential Astraea employees are subject to rigorous background checks as part of the hiring processes. The Finance, Operations, and Program teams have developed internal processes to ensure that all procurement flows through the organization are documented and in compliance with CFR200. Team members responsible for contracting in all areas of Astraea’s work stream will undergo regular training to ensure that screenings are done promptly and effectively, with clear documentation of such screenings. Anticipated Completion Date: June 30, 2024 Responsible Officials: Associate Director, Grants Management and Compliance; Director of Program Operations, Executive Director

View Audit 306244

Finding 396645 (2022-005)

Material Weakness 2022

The Astraea Foundation, Inc.

NY

Procurement, Suspension & Debarment § 200.318 § 200.320

Views of Responsible Officials and Planned Corrective Actions: Astraea created a best practice procurement policy in December 2021 that was implemented in February 2022 (i.e. Q3 of FY2022). Prior to December 2021, procurement practices were not standardized across the organization. Since implementat...

Views of Responsible Officials and Planned Corrective Actions: Astraea created a best practice procurement policy in December 2021 that was implemented in February 2022 (i.e. Q3 of FY2022). Prior to December 2021, procurement practices were not standardized across the organization. Since implementation of the current procurement policy, all staff members have been trained on the procurement policy, and the Finance and Operation teams have developed internal processes to ensure that all procurement flows through the organization are documented and in compliance with 2 CFR 200. With the policy in place, we recognize that implementation across teams is critical and are actively training people managers to improve oversight and improve implementation. Anticipated Completion Date: January 31, 2024 Responsible Official: Associate Director, Grants Management and Compliance; Director of Program Operations

View Audit 306244

Finding 396644 (2022-004)

Material Weakness 2022

The Astraea Foundation, Inc.

NY

Subrecipient Monitoring § 200.331

Views of Responsible Officials and Planned Corrective Actions: Over the past two (2) years, the organization has increased the skill set and capacity among teams for risk assessment and awards management. Subaward policies have also been reviewed, and all subaward recipients are required to complete...

Views of Responsible Officials and Planned Corrective Actions: Over the past two (2) years, the organization has increased the skill set and capacity among teams for risk assessment and awards management. Subaward policies have also been reviewed, and all subaward recipients are required to complete pre-award surveys (which include the risk assessment unless the subrecipients are pre-approved by USAID and exempted from such policies). The Associate Director of Grants and Compliance continues to work with members of the Program team to ensure that all subrecipients have followed all necessary protocols to comply with 2 CFR 200.516(a). Astraea will also seek documentation from Federal agencies where risk assessment exemptions apply. Anticipated Completion Date: May 16, 2024 Responsible Official: Associate Director, Grants Management and Compliance; Director, Program Operations; Associate Director, Partnerships

View Audit 306244

Finding 396643 (2022-003)

Material Weakness 2022

The Astraea Foundation, Inc.

NY

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

Views of Responsible Officials and Planned Corrective Actions: All Astraea staff members are required to complete timesheets. Astraea’s internal processes were reviewed and overhauled in December 2021 (midway through FY2022) to include participation of all departments. Department heads determine how...

Views of Responsible Officials and Planned Corrective Actions: All Astraea staff members are required to complete timesheets. Astraea’s internal processes were reviewed and overhauled in December 2021 (midway through FY2022) to include participation of all departments. Department heads determine how their direct reports would spend time on various Astraea work streams and projects, and ensure that budgeted dollars are available to cover time. This information is detailed in a level of effort (LOE) spreadsheet tracked against timesheets and budgets regularly. This process has been implemented since January 2022. However, our human resources information systems were not able to support all of these process changes and instituting regular updates to the LOE spreadsheet and timesheet allocations remained highly manual processes. Currently, Astraea is undertaking a multi-phase technology and information systems transformation process. In April 2024, after months of preparation, Astraea has moved to a new Professional Employment Organization whose applications allows the Finance team to review and revise the LOE spreadsheet and timesheet allocations in a more timely manner with less administrative burden. Anticipated Completion Date: January 31, 2025 Responsible Official: Associate Director, Grants Management and Compliance, Assistant Controller

View Audit 306244

Finding 396562 (2022-002)

Significant Deficiency 2022

City of Lake Worth Beach

FL

Internal Control / Segregation of Duties

During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal a...

During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.

View Audit 306137

Finding 396559 (2022-001)

None 2022

Harlem School District No. 12

MT

Procurement, Suspension & Debarment Reporting § 200.512

The District will work with the Auditors to get the District caught up and ensure audits are submitted on time. There were no prior year findings in the Schedule of Findings and Questioned Costs in our audit for the year ended June 30, 2021.

View Audit 306136

Finding 396549 (2022-002)

Material Weakness 2022

Bioscience and Technology Business Center, Inc. D/b/a Ku Innovation Park

KS

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties

The Organization will designate a knowledgeable person separate from the preparer of the reports to review all expenditures that go into the reports prior to submission.

View Audit 306122

Finding 396544 (2022-002)

Material Weakness 2022

Usd #449, Easton, Kansas

KS

Material Weakness Reporting School Nutrition Programs

2022-002 Reporting to the Federal Audit Clearinghouse (Material Weakness) Federal Agency: U.S. Department of Education Program Names: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555 and 10.559 Award Period: June 30, 2022 Recommendation: The Board of Education and management sh...

2022-002 Reporting to the Federal Audit Clearinghouse (Material Weakness) Federal Agency: U.S. Department of Education Program Names: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555 and 10.559 Award Period: June 30, 2022 Recommendation: The Board of Education and management should implement internal control procedures that will ensure timely submission of the audit package and data collection form to the Federal Audit Clearinghouse within the required timeline. Action Taken (Unaudited): Management plans to develop proper written policies and procedures that will ensure timely submission of the audit package and data collections form to the Federal Audit Clearinghouse within the required timeline during years in which the District incurs federal expenditures above the threshold required by Uniform Guidance. Contact Name – Tim Beying Expected Completion Date - 06/30/2024

View Audit 306120

Finding 396540 (2022-001)

Material Weakness 2022

Usd #449, Easton, Kansas

KS

Reporting Subrecipient Monitoring Material Weakness § 200.502

2022-001 Preparation of and Internal controls over Schedule of Expenditures of Federal Awards Preparation (Material Weakness) Federal Agency: U.S. Department of Education Program Names: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555 and 10.559 Award Period: June 30, 2022 Recom...

2022-001 Preparation of and Internal controls over Schedule of Expenditures of Federal Awards Preparation (Material Weakness) Federal Agency: U.S. Department of Education Program Names: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555 and 10.559 Award Period: June 30, 2022 Recommendation: The Board of Education and management should review the financial reporting process. Once this review is complete, the District should then perform a risk assessment to determine the best way to implement appropriate internal controls over financial reporting to ensure that the District prepares the schedule conformity with Uniform Guidance. Action Taken (Unaudited): Management plans to develop proper written policies and procedures for the internal control over compliance to ensure accuracy and completeness in the preparation of the schedule as required by Uniform Guidance during years in which the District incurs federal expenditures above the threshold required by Uniform Guidance. Contact Name – Tim Beying Expected Completion Date - 06/30/2024

View Audit 306120

Finding 396509 (2022-003)

Significant Deficiency 2022

Mental Health Association in Orange County, Inc.

NY

Allowable Costs / Cost Principles § 200.340

• Finding 2022-003 – Compliance and Significant Deficiency in Internal Control over compliance with Allowable Costs: o U.S. Department of Housing and Urban Development o Agency Response: Concurs with the audit finding. o Corrective Action Plan: Develop and implement revised internal controls in th...

• Finding 2022-003 – Compliance and Significant Deficiency in Internal Control over compliance with Allowable Costs: o U.S. Department of Housing and Urban Development o Agency Response: Concurs with the audit finding. o Corrective Action Plan: Develop and implement revised internal controls in the form of written policies and procedures regarding time sheet and PAR preparation including proper documentation of the services provided and approval. The agency has created an easily accessible and user-friendly daily time sheet and will verify that correct time sheet and documentation takes place for the related PAR. The Assistant Director of Housing and Care Coordination will notify all staff responsible for administering HUD programs of the policy changes and train those staff accordingly. o Person Responsible: John Lent, Director of Corporate Compliance o Date of Completion: July 31, 2024

View Audit 306118

Finding 396508 (2022-002)

Significant Deficiency 2022

Mental Health Association in Orange County, Inc.

NY

Special Tests & Provisions HUD Housing Programs Significant Deficiency

• Finding 2022-002 – Compliance and Significant Deficiency in Internal Control over compliance with Special Tests and Provisions: o U.S. Department of Housing and Urban Development o Agency Response: Concurs with audit findings. o Corrective Action Plan: The agency has developed, revised and implem...

• Finding 2022-002 – Compliance and Significant Deficiency in Internal Control over compliance with Special Tests and Provisions: o U.S. Department of Housing and Urban Development o Agency Response: Concurs with audit findings. o Corrective Action Plan: The agency has developed, revised and implemented internal controls in the form of written program policies and procedures to ensure that the agency is in compliance with changes to regulatory requirements. Worksheets are now updated annually and verified by the Director of Corporate Compliance to reflect the current utility allowances within 30-days of publication. The Assistant Director of Housing and Care Coordination will notify all staff responsible for administering HUD programs of the policy changes and train those staff accordingly. o Person Responsible: John Lent, Director of Corporate Compliance o Date of Completion: July 31, 2024

View Audit 306118

Finding 396507 (2022-001)

Significant Deficiency 2022

Mental Health Association in Orange County, Inc.

NY

Special Tests & Provisions HUD Housing Programs Significant Deficiency

• Finding 2022-001 – Compliance and Significant Deficiency in Internal Control over compliance with Special Tests and Provisions o U.S. Department of Housing and Urban Development o Agency Response: Concurs with audit findings. o Corrective Action Plan: The agency has developed, revised and impleme...

• Finding 2022-001 – Compliance and Significant Deficiency in Internal Control over compliance with Special Tests and Provisions o U.S. Department of Housing and Urban Development o Agency Response: Concurs with audit findings. o Corrective Action Plan: The agency has developed, revised and implemented internal controls in the form of written program policies and procedures to ensure that the agency is in compliance with changes to regulatory requirements. Worksheets are now updated annually and verified by the Director of Corporate Compliance to reflect the current fair market rent tables within 30-days of publication. The Assistant Director of Housing and Care Coordination will notify all staff responsible for administering HUD programs of the policy changes and train those staff accordingly. o Person Responsible: John Lent, Director of Corporate Compliance o Date of Completion: July 31, 2024

View Audit 306118

Finding 396504 (2022-001)

None 2022

Blackstone - Millville Regional School District

MA

Cash Management School Nutrition Programs Internal Control / Segregation of Duties

September 28, 2023 The Blackstone – Millville Regional School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Robert E. Brown II, CPA Certified Public Accountant 25 Cemetery Street P.O. Bo...

September 28, 2023 The Blackstone – Millville Regional School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Robert E. Brown II, CPA Certified Public Accountant 25 Cemetery Street P.O. Box 230 Mendon, Massachusetts 01756 Audit period: The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule of expenditures of federal awards. Department of Education Other Matters Related to Internal Control over Compliance of the Major Program Finding 2022-001 – Child Nutrition Cluster – AL No.’s 10.553 & 10.555; Grant period: Year Ended June 30, 2022 Criteria: The School is required to submit requests for reimbursement based on meals served during the given month. As such the school needed to keep records of the meals disbursed to the students as well as the students being served meals onsite. Condition: During our testing of the requests for reimbursement in one instance documentation could not be provided to support the meals distributed to students for the period of October 2021. Questioned Costs: None Context: The School was unable to provide meal counts for the meals distributed to Students who received meals for October 2021. Effect: No audit evidence could be provided that supported the meals that were reported on the requests for reimbursement. Cause: Tracking hand written meal counts on paper for each school. Paper copies not filed correctly and lost. Identification as a Repeat Finding: N/A Recommendation: We recommend the Blackstone – Millville Regional School District follow procedures to ensure that all meals served are properly accounted for and recorded on the request for reimbursement. Responsible for Corrective Plan: Jennifer Paradis Estimated Completion Date: August 1, 2023 Action Taken: All documentation required for the reimbursements are kept in a labeled folder in the Food Service Director’s office. These documents will also be scanned onto the Nutrition Shared drive so that the District can access them as needed.

View Audit 306098

Finding 396478 (2022-005)

Significant Deficiency 2022

Agape Community Health Center, Inc.

FL

Eligibility Special Tests & Provisions

Actions Planned: Proper training will be given to employees and sliding fee discounts will be reviewed by a supervisor on a periodic basis to ensure compliance with the Organization’s sliding fee policies and procedures.

View Audit 306052

Finding 396477 (2022-004)

Significant Deficiency 2022

Agape Community Health Center, Inc.

FL

Internal Control / Segregation of Duties

Actions Planned: All current employee personnel files will be reviewed for missing documentation and updated as needed. Human resources staff will receive ongoing training to ensure compliance with the Organization’s policies and procedures and grant requirements.

View Audit 306052

Finding 396476 (2022-003)

Significant Deficiency 2022

Agape Community Health Center, Inc.

FL

Reporting Internal Control / Segregation of Duties

Actions Planned: The Organization will hire additional accounting staff that has both the experience and education to provide the Organization with proper accounting and finance expertise on overseeing the disbursement process.

View Audit 306052

Finding 396475 (2022-002)

Significant Deficiency 2022

Agape Community Health Center, Inc.

FL

Reporting Internal Control / Segregation of Duties

Actions Planned: Financial policies will be reviewed and updated by leadership. Management will implement a process for reconciliation of all accounts. Processes will also be implemented to ensure that all reconciliations and journal entries are reviewed by a person independent of the preparer. The...

Actions Planned: Financial policies will be reviewed and updated by leadership. Management will implement a process for reconciliation of all accounts. Processes will also be implemented to ensure that all reconciliations and journal entries are reviewed by a person independent of the preparer. The reconciliations and reviews will be documented.

View Audit 306052

Corrective Action Plans

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