Corrective Action Plans

Finding 393274 (2022-004)

Significant Deficiency 2022

WA

Reporting HUD Housing Programs Significant Deficiency

Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends for The Organization to place emphasis on stronger controls around the timely filing of required reports, such as retaining a monthly checklist of required reconciliations and reports. The Organ...

Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends for The Organization to place emphasis on stronger controls around the timely filing of required reports, such as retaining a monthly checklist of required reconciliations and reports. The Organization has also taken steps to increase administrative support by hiring two individuals into the financial team. There is no disagreement with the audit finding. Action taken in response to finding: We have increased our emphasis and training for all program management staff involved with reporting to ensure proper controls around the timely filing of required reports. This includes creating monthly checklists of required reports and reconciliations. We also intend to increase the size of the financial support staff. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 4/1/2024

View Audit 303558

Finding 393273 (2022-003)

Significant Deficiency 2022

Ecostudies Institute

WA

Questioned Costs Internal Control / Segregation of Duties Cash Management § 200.303

Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends that additional emphasis of documentary evidence of approvals be made, and such evidence should be obtained and retained by The Organization as proof of oversight of expenditure of federal funds...

Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends that additional emphasis of documentary evidence of approvals be made, and such evidence should be obtained and retained by The Organization as proof of oversight of expenditure of federal funds. CLA would recommend the use of an AP voucher, or similar, for each type of disbursement that leaves the Organization (check, EFT, credit card, etc.) to improve documentary evidence that costs are being reviewed and approved for appropriateness. There is no disagreement with the audit finding. Action taken in response to finding: Since Fall/Winter 2023, we have increased the emphasis and training for all staff on documenting evidence of approvals, including obtaining and retaining necessary documentation and proof of expenditure oversight for federal funds to ensure there is adequate evidence that costs are being reviewed and approved for appropriateness. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 4/1/2024

View Audit 303558 Questioned Costs: $1

Finding 393272 (2022-002)

Material Weakness 2022

Ecostudies Institute

WA

Procurement, Suspension & Debarment § 200.318 § 200.320

Material Weakness in Internal Control over Compliance Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to review potential contractors to determine they arenot suspended or debarred. These procedures should include documenting the date t...

Material Weakness in Internal Control over Compliance Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to review potential contractors to determine they arenot suspended or debarred. These procedures should include documenting the date that suspension and debarment verifications are made. In addition, we recommend The Organization formally adopt a Procurement, Suspension and Debarment policy in accordance with Uniform Guidance. There is no disagreement with the audit finding. Action taken in response to finding: Since Fall/Winter 2023, we have reviewed the Organization’s controls for procurement, suspension, and debarment, including the process for reviewing potential contractors for suspension and debarment. We have expanded our controls and increased training to improve control strength, and we have formally adopted a Procurement, Suspension and Debarment policy in accordance with Uniform Guidance. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 04/01/2024

View Audit 303558

Finding 393270 (2022-002)

Significant Deficiency 2022

University of Central Missouri

MO

Procurement, Suspension & Debarment § 200.301

Corrective Action: The University Procurement office will develop specific procurement policies to be utilized when Federal funds are used. Procurement staff will also be trained on how to procure goods and services when Federal funds are utilized. UCM staff and faculty will be trained on the approv...

Corrective Action: The University Procurement office will develop specific procurement policies to be utilized when Federal funds are used. Procurement staff will also be trained on how to procure goods and services when Federal funds are utilized. UCM staff and faculty will be trained on the approved Federal procurement process. Anticipated Completion Date: February 1, 2023 Contact Person: Robert Walla, Procurement Director

View Audit 303552

Finding 393187 (2022-004)

Significant Deficiency 2022

Family Christian Health Center

IL

Reporting

Response: The stabilization of the Accounting and Finance department has been the organization's priority. Appropriate staffing levels of the department have been restored to resolve audit delays. Responsible Party: Chief Financial Officer Estimated Completion Date: Fiscal Year 2023

View Audit 303514

Finding 393186 (2022-003)

Significant Deficiency 2022

Family Christian Health Center

IL

Response: The sliding fee process has been enhanced to optimize the current staffing and workflow of the clinic to ensure that all applications and required documentation are reviewed by the Patient Financial Counselor at the time of visit. The billing manager further audits the process and docume...

Response: The sliding fee process has been enhanced to optimize the current staffing and workflow of the clinic to ensure that all applications and required documentation are reviewed by the Patient Financial Counselor at the time of visit. The billing manager further audits the process and documentation to ensure compliance. Responsible Party: Chief Financial Officer Estimated Completion Date: Fiscal Year 2023

View Audit 303514

Finding 393154 (2022-003)

Significant Deficiency 2022

Mid-Columbia Children's Council, INC

OR

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-003 - Noncompliance and Significant Deficiency in Internal Control over Compliance - Reporting. Criteria: The Organization is required to complete financial and other reports on specified dates according to the grant agreement with the funder. Context and Cause: The Organization experie...

Finding 2022-003 - Noncompliance and Significant Deficiency in Internal Control over Compliance - Reporting. Criteria: The Organization is required to complete financial and other reports on specified dates according to the grant agreement with the funder. Context and Cause: The Organization experienced turnover in key personnel responsible for preparing and filing federal reports. The reports were eventually filed late, but supporting documentation from the accounting system was not maintained in a fixed format in a centralized location by previous personnel, and could not be recreated after the fact. Questioned Costs: None. Action Taken: Company calendar implemented with due dates for all related federal reports. MCCC has also worked extensively with grant specialist and pertinent tech support for comprehensive completion constructions for each federal report. Views of responsible official: Management concurs with the audit findings.

View Audit 303434

Finding 393153 (2022-002)

Significant Deficiency 2022

Mid-Columbia Children's Council, INC

OR

Questioned Costs Allowable Costs / Cost Principles

2022-002 Finding - : Noncompliance and Significant Deficiency in Internal Control over Compliance - Allowable Costs. Criteria: Costs attributable to common or joint use of facilities or services by Head Start programs and other programs must be fairly allocated among the various programs that utiliz...

2022-002 Finding - : Noncompliance and Significant Deficiency in Internal Control over Compliance - Allowable Costs. Criteria: Costs attributable to common or joint use of facilities or services by Head Start programs and other programs must be fairly allocated among the various programs that utilize such services (42 USC 9839(c)). Context and Cause: Expenditures should be charged to the proper programs and allocated in accordance with the cost allocation plan. Questioned Costs: $6,357 – resulted in likely questioned costs greater than $25,000. Cause: Turnover of accounting personnel and lack of documentation and understanding of the allocation process with the Organization resulted in costs being incorrectly allocated between programs. Action Taken: Cost Allocation Plans have been thoroughly reviewed by executive director and finance director to verify and correct methodology and calculations in new approved cost allocation plan. Views of responsible official: Management concurs with the audit findings.

View Audit 303434 Questioned Costs: $1

Finding 393088 (2022-002)

Material Weakness 2022

Phelps County

MO

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Suspension and Debarment U.S. Department of Treasury Recommendation: We recommend the County implement internal controls to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence...

Suspension and Debarment U.S. Department of Treasury Recommendation: We recommend the County implement internal controls to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will review the procurement and contracting process and implement suspension and debarment assessment procedures where necessary. Name(s) of the contact person(s) responsible for corrective action: Laura Johnson and Cathy Tipton Planned completion date for corrective action plan: December 31, 2024

View Audit 303427

Finding 393073 (2022-001)

None 2022

Housing Authority of the City of Littleton

CO

The housing authority plans to prepare and complete annual audits in a timely manner to ensure we are meeting our deadlines and comply with federal regulations moving forward. We are actively working with our auditors to make certain this is corrected as soon as possible.

View Audit 303416

Finding 392990 (2022-001)

Significant Deficiency 2022

Delaware County Literacy Council

PA

Allowable Costs / Cost Principles § 200.405

CORRECTIVE ACTION PLAN 2021‐2022‐ Finding 1: Significant Deficiency – Allowable Costs/Cost Principles Management’s Response: Delaware County Literacy Council has implemented and followed a cost allocation plan to share costs among different grants consistently. DCLC has instituted a timekeeping and ...

CORRECTIVE ACTION PLAN 2021‐2022‐ Finding 1: Significant Deficiency – Allowable Costs/Cost Principles Management’s Response: Delaware County Literacy Council has implemented and followed a cost allocation plan to share costs among different grants consistently. DCLC has instituted a timekeeping and reporting system that properly allocates the cost of salaries and benefits to programs and grants. Data gathered from this system includes the ratio of hours worked in each program to hours worked overall which is used to allocate other expenditures that are attributable to more than one program or grant. DCLC will be within compliance of U.S. Code of Federal Regulations (CFR), Title 2: Grants and Agreements, Part 200 – Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Subpart E – Cost Principles Sec. 200.405 Allocable Costs Completion Date: April 8, 2024 Name(s) of Person(s) Responsible: Colleen Duran, Executive Director

View Audit 303315

Finding 392989 (2022-014)

Significant Deficiency 2022

City of Pharr, Texas

TX

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Corrective Action: Employee Classification Review: - Conducts a comprehensive review of all employees claimed under the CSLFRF program. - Verify that each employee included in the program's cost claims is correctly categorized based on their role and department. - Ensure that payroll records accurat...

Corrective Action: Employee Classification Review: - Conducts a comprehensive review of all employees claimed under the CSLFRF program. - Verify that each employee included in the program's cost claims is correctly categorized based on their role and department. - Ensure that payroll records accurately reflect the departmental assignments of each employee for the relevant fiscal year. Internal Controls Enhancement: - Strengthen internal controls related to cost allocation for federally funded programs. - Implement a review process for payroll costs charged to federal programs, including periodic audits or cross‐checks against departmental records. - Establish clear guidelines and documentation requirements for including employees in federally funded programs. Training and Communication: - Train relevant personnel, including payroll staff and departmental managers, on correctly classifying and documenting costs for federally funded programs. - Ensure that all staff involved in cost allocation know the requirements and guidelines set forth by the CSLFRF program. Regular Monitoring and Reporting: - Develop a monitoring schedule to review costs claimed under the CSLFRF program regularly. - Generate reports to track payroll costs associated with the program and compare them against departmental records. - Implement a reporting mechanism to alert management of any discrepancies or inconsistencies in cost allocation. Documentation and Record‐Keeping: - Maintain thorough documentation of employee assignments, payroll records, and cost allocation for the CSLFRF program. - Establish a centralized repository for all documents related to federally funded programs for easy access during audits or reviews. Management Oversight: - Assign responsibility to a designated individual or team to oversee compliance with cost allocation requirements for the CSLFRF program. - Regularly review the corrective action plan's implementation progress and address any issues or challenges. Proposed Completion Date: 9/30/2024 Name of contact person: Robert Garcia, Grants Manager 1 Contact: Robert.garcia@pharr‐tx.gov

View Audit 303309

Finding 392988 (2022-013)

Significant Deficiency 2022

City of Pharr, Texas

TX

Allowable Costs / Cost Principles Cash Management Eligibility

Reference Number 2022‐013 Payroll Costs (ALN 97.067 – Homeland Security Grants Program) Corrective Action: We acknowledge the errors in OT hours identified during the audit. It is noteworthy that our diligent grant management staff took immediate corrective action by rectifying the OT hours errors b...

Reference Number 2022‐013 Payroll Costs (ALN 97.067 – Homeland Security Grants Program) Corrective Action: We acknowledge the errors in OT hours identified during the audit. It is noteworthy that our diligent grant management staff took immediate corrective action by rectifying the OT hours errors before submitting reimbursement costs to the grantor and fully disclosing them to your team during the auditing testing period. Consequently, no grant funds were incurred or deemed unallowable during this period by the grantor agency. Strengthening Internal Controls: The city of Pharr recognizes the importance of robust internal controls, particularly in the tracking of OPSG overtime costs. We are committed to strengthening our internal controls to prevent future errors and enhance the accuracy of our reimbursement requests. Comprehensive Review Process: As part of the process for requesting reimbursement, we recommend implementing a comprehensive review of all supporting documentation. This includes a meticulous examination of employee timesheets, daily activity report summaries, OPSG overtime submission forms, and reimbursement request forms. Proposed Completion Date: 9/30/2024 Name of contact person: Robert Garcia, Grants Manager 1 Contact: Robert.garcia@pharr‐tx.gov

View Audit 303309

Finding 392928 (2022-002)

Significant Deficiency 2022

Hunger at Home

CA

Procurement, Suspension & Debarment

1. Name of person responsible for the corrective action: Jane Sanchez & Ewell Sterner 2. Corrective Action Planned: See corrective action plan for Finding 2022-01 above. 3. Anticipated Completion Date: March 31, 2024

View Audit 303211

Finding 392927 (2022-001)

Significant Deficiency 2022

Hunger at Home

CA

Internal Control / Segregation of Duties Cash Management Reporting

1. Name of person responsible for the corrective action: Jane Sanchez & Ewell Sterner 2. Corrective Action Planned: In February 2024, the Organization engaged with Shirlee Victorio, VP Consulting Services, to assist Jane Sanchez and Ewell Sterner in establishing procedures related to grant reportin...

1. Name of person responsible for the corrective action: Jane Sanchez & Ewell Sterner 2. Corrective Action Planned: In February 2024, the Organization engaged with Shirlee Victorio, VP Consulting Services, to assist Jane Sanchez and Ewell Sterner in establishing procedures related to grant reporting. Ms. Victorio has an employment history of grant administration for the City of San Jose and the County of Santa Clara. Outstanding reporting requirements are being served and the process to administer grants activity, including formal documentation of processes and retention of supporting documents, and reporting is in process. 3. Anticipated Completion Date: March 31, 2024

View Audit 303211

Finding 392926 (2022-004)

Significant Deficiency 2022

Range Mental Health Center, Inc.

MN

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.303

Action Taken: Range Mental Health Center, Inc. and Subsidiaries is in the process of developing internal controls to ensure timely and appropriate actions are made to ensure timely and accurate reporting as it relates to grant requirements. We are currently performing a review of all grants to ensur...

Action Taken: Range Mental Health Center, Inc. and Subsidiaries is in the process of developing internal controls to ensure timely and appropriate actions are made to ensure timely and accurate reporting as it relates to grant requirements. We are currently performing a review of all grants to ensure reporting requirements are met.

View Audit 303202

Finding 392925 (2022-003)

Material Weakness 2022

Range Mental Health Center, Inc.

MN

Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.320 § 200.321

Action Taken: Range Mental Health Center, Inc. and Subsidiaries will adopt a documented procurement policy consistent with the standards of 2 CRF section 200.317 through 200.320 to use procurement of the acquisition of property or service required under federal awards or sub-awards.

View Audit 303202

Finding 392922 (2022-005)

Significant Deficiency 2022

Range Mental Health Center, Inc.

MN

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Action Taken: Range Mental Health, Inc. and Subsidiaries is in the process of developing internal controls to ensure timely and appropriate actions are made to ensure timely and accurate reporting as it relates to grant requirements. We are currently performing a review of all grants to ensure repor...

Action Taken: Range Mental Health, Inc. and Subsidiaries is in the process of developing internal controls to ensure timely and appropriate actions are made to ensure timely and accurate reporting as it relates to grant requirements. We are currently performing a review of all grants to ensure reporting requirements are met.

View Audit 303202

Finding 392911 (2022-002)

Material Weakness 2022

Range Mental Health Center, Inc.

MN

Reporting § 200.502 § 200.510

Action Taken: During 2023, Range Mental Health Center, Inc. and Subsidiaries had experienced turnover in key financial functions. In response to this we have outsourced its CFO function and hired internal staff with a greater level of expertise to facilitate improved reporting. As a result, we antic...

Action Taken: During 2023, Range Mental Health Center, Inc. and Subsidiaries had experienced turnover in key financial functions. In response to this we have outsourced its CFO function and hired internal staff with a greater level of expertise to facilitate improved reporting. As a result, we anticipate an improvement in timeliness of our financial records.

View Audit 303202

Finding 392910 (2022-001)

Material Weakness 2022

Range Mental Health Center, Inc.

MN

Reporting Matching / Level of Effort / Earmarking § 200.328 § 200.512

Action Taken: During 2023, Range Mental Health Center, Inc. and Subsidiaries had experienced turnover in key financial functions. In addition, we were notified that current independent audit firm would no longer be performing the 2023 financial and single audits. In response to this we have outsourc...

Action Taken: During 2023, Range Mental Health Center, Inc. and Subsidiaries had experienced turnover in key financial functions. In addition, we were notified that current independent audit firm would no longer be performing the 2023 financial and single audits. In response to this we have outsourced its CFO function. We have also engaged a new independent audit firm, as this was a first-year audit there was an acclimation period delaying many processes. As a result, we anticipate an improvement in timeliness of our financial records.

View Audit 303202

Finding 392813 (2022-001)

Material Weakness 2022

Monroe County Homeless Services Continuum of Care

FL

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Department of Housing and Urban Development Monroe County Homeless Continuum of Care, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 – December 31, 2022 The findings from the schedule of findings and questioned costs...

Department of Housing and Urban Development Monroe County Homeless Continuum of Care, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 – December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT None FINDINGS—FEDERAL AWARD PROGRAMS AUDITS State of Florida Department of Children and Families 2002-001 Emergency Solutions Grant (ESG) – Assistance Listing No. 14.231 Special Provisions – Timely Subrecipient Payment Recommendation: We recommend that Monroe County Homeless Continuum of Care, Inc. update their payment requirement in their subcontracts to match the State's requirement to pay subrecipients within 7 days of their receipt from the State, per their contract with the State of Florida. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Treasurer notified of ESG deposits, confirms checks are written to subrecipients in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Mark Lenkner, Executive Director Planned completion date for corrective action plan: 4/30/2024 If the Department of Housing and Urban Development has questions regarding this plan, please email Mark Lenkner at mark.lenkner@monroehomelesscoc.org.

View Audit 303146

Finding 392760 (2022-002)

Significant Deficiency 2022

L.a. Family Housing Corporation

CA

Procurement, Suspension & Debarment Significant Deficiency

Management again will communicate and provide training to the Program and Finance Departments on the organization’s Procurement Policy and the requirements of uniform guidance. Furthermore, management will re-evaluate internal controls over compliance to ensure proper review and approval of all proc...

Management again will communicate and provide training to the Program and Finance Departments on the organization’s Procurement Policy and the requirements of uniform guidance. Furthermore, management will re-evaluate internal controls over compliance to ensure proper review and approval of all procurements, including whether appropriate documentation justifying the bypass of a sealed bid process and the conclusion on allowable vendor selections.

View Audit 303107

Finding 392745 (2022-001)

Significant Deficiency 2022

City of Rockport

TX

Internal Control / Segregation of Duties Reporting Significant Deficiency

The City of Rockport filled the vacant positions as quickly as possible. The Finance Department is now staffed and is working diligently to catch up in all delayed finance and accounting matters.

View Audit 303100

Finding 392644 (2023-003)

Significant Deficiency 2022

Mesa Independent Living

CA

Internal Control / Segregation of Duties

Finding 2023-3 Upon discovery of the deficiency, MESA immediately went through the process of opening an interest- bearing account for the deposit of all remaining Homekey Round 2 funds.

View Audit 302955

Finding 392643 (2023-002)

Significant Deficiency 2022

Mesa Independent Living

CA

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Finding: 2023-2 MESA's Accounting Manual has been amended to include the following language under the Division of Responsibilities: Operations Director reviews all incoming and outgoing invoices. Upon review and approval of an invoice, the Operations Director signs and dates the invoice, and prese...

Finding: 2023-2 MESA's Accounting Manual has been amended to include the following language under the Division of Responsibilities: Operations Director reviews all incoming and outgoing invoices. Upon review and approval of an invoice, the Operations Director signs and dates the invoice, and presents it to the Executive Director for review. The Executive Director reviews all invoices and signs and dates all invoices upon approval prior to payment.

View Audit 302955

Corrective Action Plans

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