Corrective Action Plans

Finding 394964 (2022-007)

Significant Deficiency 2022

City of Reading

PA

Federal Program COVID-19 - American Rescue Plan - State and Local Fiscal Recovery Funds - 21.027 Condition The reports filed by the City were unable to be tested as the backup was not available to verify the key line items noted in the Compliance Supplement. Cause The Director of Finance filed the...

Federal Program COVID-19 - American Rescue Plan - State and Local Fiscal Recovery Funds - 21.027 Condition The reports filed by the City were unable to be tested as the backup was not available to verify the key line items noted in the Compliance Supplement. Cause The Director of Finance filed the reports as required with the assistance of a third-party consultant. When the reports were filed, no backup was maintained to support the reports. Recommendation We recommend the City update its report filing procedures to include the saving or printing of backup documentation to support the amount reported. The report should also be reviewed by a separate individual than the one compiling the information. Management Response City management agrees with this finding. Since we were made aware of the deficiency, the Director of Finance retains the supporting files which are saved in the ARPA folder on the City’s shared drive. Anticipated Completion Date - Ongoing

View Audit 304834

Finding 394963 (2022-006)

Significant Deficiency 2022

City of Reading

PA

Subrecipient Monitoring § 200.332

Federal Program Community Programs to Improve Minority Health - 93.137, Contract 1 CPIMP211290-01-00 Condition The City did not perform a risk assessment or any additional monitoring of subrecipients beyond reviewing requests for payment. Cause This is a new grant for the City in 2022 and there wa...

Federal Program Community Programs to Improve Minority Health - 93.137, Contract 1 CPIMP211290-01-00 Condition The City did not perform a risk assessment or any additional monitoring of subrecipients beyond reviewing requests for payment. Cause This is a new grant for the City in 2022 and there was turnover in the grant director position during the year. Recommendation We recommend that the City continue developing standard operating procedures for subrecipient monitoring of grant activities. This is especially important for grants handled outside the community development office. Management Response City management agrees with this finding. We have an assessment tool from the ARPA Small business program that can be repurposed as a risk assessment for this program. Both the City’s Director and employee assigned to this Federal award understand subrecipient monitoring is required for sub awardees. There are monthly subgrant reports and quarterly HUD reports to back up all the work being done under the grant. The Director of Finance will oversee the work of these two City employees. Anticipated Completion Date - Ongoing

View Audit 304834

Finding 394926 (2022-004)

Significant Deficiency 2022

St. Francis Center

CO

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties § 200.303

Finding 2022-004 Federal Agency Name: Department of Housing and Urban Development Program Name: Block Grants for Community mental Health Services Federal Financial Assistance Listing: #93.958 Finding Summary: The Organization did not have adequate internal controls to ensure costs requested for reim...

Finding 2022-004 Federal Agency Name: Department of Housing and Urban Development Program Name: Block Grants for Community mental Health Services Federal Financial Assistance Listing: #93.958 Finding Summary: The Organization did not have adequate internal controls to ensure costs requested for reimbursement were eligible under program requirements. Time incurred on a different program was included in error when summarizing payroll costs. Responsible Individuals: Nancy Burke, CEO Corrective Action Plan: We will implement controls and processes to review reimbursement requests to ensure allowable costs are being reimbursed through the grant. Anticipated Completion Date: December 31, 2023

View Audit 304772

Finding 394924 (2022-003)

Material Weakness 2022

St. Francis Center

CO

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303

Finding 2022-003 Federal Agency Name: Department of Housing and Urban Development Program Name: Block Grants for Community mental Health Services Federal Financial Assistance Listing: #93.958 Finding Summary: The Organization did not have adequate internal controls to ensure matching expenses were a...

Finding 2022-003 Federal Agency Name: Department of Housing and Urban Development Program Name: Block Grants for Community mental Health Services Federal Financial Assistance Listing: #93.958 Finding Summary: The Organization did not have adequate internal controls to ensure matching expenses were appropriately tracked to meet award requirements. In addition, it was identified that all expenses did not have adequate documentation supporting the review and approval of the amounts meeting the matching requirements. Additionally, select payroll allocations did not have supporting documentation for the amounts allocated to the program. Responsible Individuals: Nancy Burke, CEO Corrective Action Plan: We will implement controls and processes to appropriately track and monitor matching requirements in each period for all awards. In addition, we will implement approval processes to ensure proper qualification for the match requirements and allocations. Anticipated Completion Date: December 31, 2023

View Audit 304772

Finding 394879 (2022-008)

Significant Deficiency 2022

Carlton County, Minnesota

MN

Student Financial Aid Cash Management Reporting § 200.303

Finding Number: 2022-008 Finding Title: LCTS Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Ann Ozan – Fiscal Supervisor II. Corrective Action Planned: Document the review of the public health, corrections, and school district quarterly...

Finding Number: 2022-008 Finding Title: LCTS Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Ann Ozan – Fiscal Supervisor II. Corrective Action Planned: Document the review of the public health, corrections, and school district quarterly reports. Review is being done when the state report is prepared, but not currently documented. Anticipated Completion Date: December 31, 2023.

View Audit 304767

Finding 394878 (2022-007)

Significant Deficiency 2022

Carlton County, Minnesota

MN

Reporting

Finding Number: 2022-007 Finding Title: Reporting Program: 11.307 Economic Adjustment Assistance Name of Contact Person Responsible for Corrective Action: JinYeene Neumann – County Engineer and Carla McCullough – Highway Department Office Administrator. Corrective Action Planned: Review program and ...

Finding Number: 2022-007 Finding Title: Reporting Program: 11.307 Economic Adjustment Assistance Name of Contact Person Responsible for Corrective Action: JinYeene Neumann – County Engineer and Carla McCullough – Highway Department Office Administrator. Corrective Action Planned: Review program and grant requirements to meet any reporting deadlines. Subsequent required reports were submitted in a timely manner for the remainder of 2022. Anticipated Completion Date: September 30, 2022.

View Audit 304767

Finding 394823 (2022-001)

None 2022

United Community Centers INC

NY

§ 200.512

Date: 2/14/2024 CORRECTIVE ACTION PLAN Uniform Guidance Audit 2022-001 United Community Centers (UCC) is in the process of merging with Cypress Hills Local Development Corporation (CHLDC), an established community-based nonprofit organization. The merger will help strengthen the financial operations...

Date: 2/14/2024 CORRECTIVE ACTION PLAN Uniform Guidance Audit 2022-001 United Community Centers (UCC) is in the process of merging with Cypress Hills Local Development Corporation (CHLDC), an established community-based nonprofit organization. The merger will help strengthen the financial operations of UCC including the timeliness of the submission of the Audited Financial Statements to the Federal Audit Clearinghouse within 9 months of the end of the fiscal year. We anticipate the merger to take place before 12/31/2024. CH LDC is currently assisting UCC with their back-office operations. CHLDC's CFO, Gaudi Polanco-Mendoza, CPA will be responsible for closely monitoring this process going forward. New and stronger financial procedures have already been implemented and we anticipate timely submissions by 12/31/2024. Michelle Neugebauer, Interim Executive Director United Community Centers

View Audit 304725

Finding 394711 (2022-002)

Significant Deficiency 2022

Maimonides Medical Center

NY

Reporting Significant Deficiency § 200.502 § 200.510

2022-002 – Completeness and accuracy of the Schedule of Expenditures of Federal Awards- Significant Deficiency Cluster: Not applicable Federal Granting Agency: Department of Homeland Security and Emergency Services Award Name: COVID-19 – Disaster Grants- Public Assistance (Presidentially...

2022-002 – Completeness and accuracy of the Schedule of Expenditures of Federal Awards- Significant Deficiency Cluster: Not applicable Federal Granting Agency: Department of Homeland Security and Emergency Services Award Name: COVID-19 – Disaster Grants- Public Assistance (Presidentially Declared Disasters) Pass-Through from New York State Department of Homeland Security and Emergency Services Assistance Listing #: 97.036 Assistance Listing Title: COVID-19 - Disaster Grants- Public Assistance (Presidentially Declared Disasters) Pass-Through from New York State Department of Homeland Security and Emergency Services Award Year: January 1, 2022- December 31, 2022 Management of Maimonides Medical Center did not correctly interpret the rules in regards to the review and approval process by FEMA and New York State Department of Homeland Security and Emergency Services for the requirement to record FEMA funds. Management has consulted with their auditors on the proper timing to recognize and record the revenue. The Medical Center has reviewed the FEMA portal to ensure all FEMA project funds obligated and expended are reported in the proper period. Responsible Individual: Robert Palermo, Executive Vice President Chief Financial Officer

View Audit 304582

Finding 394710 (2022-001)

None 2022

Maimonides Medical Center

NY

Reporting

2022-001 – Reporting of Provider Relief Fund (“PRF”) Lost Revenues Cluster: Not applicable Federal Granting Agency: Health Resources and Services Administration Award Name: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistanc...

2022-001 – Reporting of Provider Relief Fund (“PRF”) Lost Revenues Cluster: Not applicable Federal Granting Agency: Health Resources and Services Administration Award Name: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Assistance Listing Title: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution – Period 4 Award Year: January 1, 2020 – December 31, 2022 Management of Maimonides Midwood Community Hospital have reached out to HRSA on September 5, 2023 to determine if any corrective action related to the reporting error is necessary. HRSA responded and advised that the reporting portal is closed and changes can no longer be made to the report. HRSA also advised to maintain all records that pertain to expenditures and other data related to the PRF payment for three (3) years. Management will review any future PRF submissions to ensure that HRSA instructions are appropriately followed. Responsible Individual: Robert Palermo, Executive Vice President Chief Financial Officer

View Audit 304582

Finding 394649 (2022-004)

Significant Deficiency 2022

Center for the Future of Arizona

AZ

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

U.S. Department of Education COVID-19 Governor’s Emergency Education Relief CFDA #84.425C Finding Summary: One out of 15 payroll expenditures tested allocated more time to the program than what was actually spent. Seven out of 15 payroll expenditures tested were improperly applied to the grant. Re...

U.S. Department of Education COVID-19 Governor’s Emergency Education Relief CFDA #84.425C Finding Summary: One out of 15 payroll expenditures tested allocated more time to the program than what was actually spent. Seven out of 15 payroll expenditures tested were improperly applied to the grant. Responsible Individuals: Lona Teague, Jessi Black Corrective Action Plan: The finance department will ensure retention of all personnel activity reports to support hours applied to the grant. Anticipated Completion Date: 06/30/2024

View Audit 304557 Questioned Costs: $1

Finding 394648 (2022-003)

Significant Deficiency 2022

Center for the Future of Arizona

AZ

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

U.S. Department of Education COVID-19 Governor’s Emergency Education Relief CFDA #84.425C Finding Summary: One out of 15 payroll expenditures tested lacked the required support to show that hours billed by program employees were allocated in accordance with actual time spent rather than predetermin...

U.S. Department of Education COVID-19 Governor’s Emergency Education Relief CFDA #84.425C Finding Summary: One out of 15 payroll expenditures tested lacked the required support to show that hours billed by program employees were allocated in accordance with actual time spent rather than predetermined budgeted amounts. Responsible Individuals: Lona Teague, Jessi Black Corrective Action Plan: The finance department will ensure retention of all personnel activity reports to support hours billed by program employees. Anticipated Completion Date: 06/30/2024

View Audit 304557 Questioned Costs: $1

Finding 394647 (2022-002)

Material Weakness 2022

Center for the Future of Arizona

AZ

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

U.S. Department of Education Education Innovation and Research CFDA #84.411C Finding Summary: A complete system of internal controls requires all expenditures to be properly approved and supported by appropriate documentation. In addition, all expenditures charged to the federal programs are requir...

U.S. Department of Education Education Innovation and Research CFDA #84.411C Finding Summary: A complete system of internal controls requires all expenditures to be properly approved and supported by appropriate documentation. In addition, all expenditures charged to the federal programs are required to be allowable costs under the program and allocated in accordance with CFA’s cost allocation plan. Responsible Individuals: Lona Teague, Jessi Black, All Staff Corrective Action Plan: Staff will ensure that all expenditures are supported by appropriate documentation and allowable under the program it is allocated to. The finance department will ensure all expenditures are properly approved before payment. Anticipated Completion Date: 06/30/2024

View Audit 304557

Finding 394633 (2022-002)

Significant Deficiency 2022

Wausau Area Performing Arts Foundation, Inc.

WI

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

The audit firm used by the Foundation for 30+ years notified the Foundation in summer of 2022 that it would no longer be able to provide local audit staff. After many conversations with the firm it was agreed that they would perform the annual audit and single source audit remotely with staff from ...

The audit firm used by the Foundation for 30+ years notified the Foundation in summer of 2022 that it would no longer be able to provide local audit staff. After many conversations with the firm it was agreed that they would perform the annual audit and single source audit remotely with staff from first Madison and then Chicago. All of the audit materials and trial balance were uploaded from the Foundation to the audit firm in October 2022. The final audit was not completed until August 2023. In order to improve the timeliness for the annual audit, the Foundation has engaged a local audit firm for subsequent audits.

View Audit 304534

Finding 394624 (2022-004)

Material Weakness 2022

Village of Elizabeth

IL

Reporting § 200.512

The Village of Elizabeth agrees with this finding. The Village will attempt to meet reporting package and data collection form deadlines.

View Audit 304528

Finding 394623 (2022-003)

Material Weakness 2022

Village of Elizabeth

IL

Material Weakness Reporting Internal Control / Segregation of Duties

The Village board of trustees will continue to provide additional oversight by making the budget committee a permanent standing committee that will meet quarterly to go over finances presented to them by the clerk and treasurer. Additionally, the budget committee will continue to go over line items ...

The Village board of trustees will continue to provide additional oversight by making the budget committee a permanent standing committee that will meet quarterly to go over finances presented to them by the clerk and treasurer. Additionally, the budget committee will continue to go over line items of the budget comparison looking for incorrect entries.

View Audit 304528

Finding 394622 (2022-002)

Material Weakness 2022

Village of Elizabeth

IL

Reporting Internal Control / Segregation of Duties

The Village will review the recommendations and, additionally, will look for classes/ courses offered by institutions to receive more training.

View Audit 304528

Finding 394621 (2022-001)

Material Weakness 2022

Village of Elizabeth

IL

Internal Control / Segregation of Duties Material Weakness

The Village board of trustees will continue to provide additional oversight by making the budget committee a permanent standing committee that will meet quarterly to go over finances presented to them by the clerk and treasurer. Additionally, the budget committee will continue to go over line items ...

The Village board of trustees will continue to provide additional oversight by making the budget committee a permanent standing committee that will meet quarterly to go over finances presented to them by the clerk and treasurer. Additionally, the budget committee will continue to go over line items of the budget comparison looking for incorrect entries.

View Audit 304528

Finding 394589 (2022-004)

Significant Deficiency 2022

Charleston County Housing and Redevelopment Authority

SC

Allowable Costs / Cost Principles HUD Housing Programs Reporting

ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected ...

ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 304477

Finding 394588 (2022-001)

Significant Deficiency 2022

Charleston County Housing and Redevelopment Authority

SC

HUD Housing Programs Reporting Internal Control / Segregation of Duties

ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected ...

ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 304477

Finding 394587 (2022-006)

Significant Deficiency 2022

Charleston County Housing and Redevelopment Authority

SC

HUD Housing Programs Subrecipient Monitoring Eligibility

ALN: 14.850 – Public & Indian Housing – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Compl...

ALN: 14.850 – Public & Indian Housing – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 304477

Finding 394586 (2022-005)

Significant Deficiency 2022

Charleston County Housing and Redevelopment Authority

SC

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

ALN: 14.850 & 14.872 – Public & Indian Housing and Housing Choice Voucher Cluster – Allowable Costs Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela C...

ALN: 14.850 & 14.872 – Public & Indian Housing and Housing Choice Voucher Cluster – Allowable Costs Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 304477 Questioned Costs: $1

Finding 394585 (2022-002)

Significant Deficiency 2022

Charleston County Housing and Redevelopment Authority

SC

HUD Housing Programs Subrecipient Monitoring Internal Control / Segregation of Duties

ALN: 14.850 – Public & Indian Housing – Operating Subsidy and Utilities Expense Level Calculation Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Chi...

ALN: 14.850 – Public & Indian Housing – Operating Subsidy and Utilities Expense Level Calculation Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 304477

Finding 394584 (2022-007)

None 2022

City of Bandera

TX

Subrecipient Monitoring

Treasurer will ensure audits are done in a timely manner moving forward.

View Audit 304476

Finding 394583 (2022-006)

Material Weakness 2022

City of Bandera

TX

Cash Management Matching / Level of Effort / Earmarking

Treasurer is now reconciling escrow accounts and recording the revenues and expenses correctly.

View Audit 304476

Finding 394520 (2022-001)

Significant Deficiency 2022

City of Haleyville

AL

Procurement, Suspension & Debarment Significant Deficiency § 200.318

a. Name of Contact Person Responsible for Corrective Action: Christy Harbin, City Clerk, and Ken Sunseri, Mayor. Phone Number: (205) 486-3121 b. Corrective Action Planned: The City of Haleyville will maintain a written policy for conduct that covers conflicts of interest and governs the performance ...

a. Name of Contact Person Responsible for Corrective Action: Christy Harbin, City Clerk, and Ken Sunseri, Mayor. Phone Number: (205) 486-3121 b. Corrective Action Planned: The City of Haleyville will maintain a written policy for conduct that covers conflicts of interest and governs the performance of its employees engaged in the selection, award, and administration of contracts. c. Anticipated Completion Date: Immediately

View Audit 304398

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