Corrective Action Plans

Finding 34256 (2022-003)

Material Weakness 2022

AK

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2022-003 Internal Control/Noncompliance Over Reporting Name of Contact person: Romy Cadiente Corrective Action Plan: Nenana Native Association contracted with MDM Financial Management, LLC, to do quarterly, and annual reporting to ensure the reporting is done in a timely manner. Propo...

Finding 2022-003 Internal Control/Noncompliance Over Reporting Name of Contact person: Romy Cadiente Corrective Action Plan: Nenana Native Association contracted with MDM Financial Management, LLC, to do quarterly, and annual reporting to ensure the reporting is done in a timely manner. Proposed Completion Date June 8, 2023

View Audit 35195

Finding 34255 (2022-002)

Significant Deficiency 2022

Knoxville Zoological Gardens, Inc. D/b/a Zoo Knoxville

TN

Reporting Internal Control / Segregation of Duties Cash Management

Finding 2022-002: Insufficient Review and Approval of Federal Grant Expenditures Person(s) Responsible for Implementing the Corrective Action: Tam Jaramillo, Chief Financial Officer Corrective Action Planned: Additional oversight by a member of senior management is provided for any future requests. ...

Finding 2022-002: Insufficient Review and Approval of Federal Grant Expenditures Person(s) Responsible for Implementing the Corrective Action: Tam Jaramillo, Chief Financial Officer Corrective Action Planned: Additional oversight by a member of senior management is provided for any future requests. Anticipated Completion Date of Corrective Action: Management will implement the corrective actions during 2023. Tam

View Audit 35194

Finding 34254 (2022-001)

Significant Deficiency 2022

Menard County Housing Authority

IL

HUD Housing Programs Significant Deficiency

Menard County Housing Authority is committed to addressing the Finding cited during the Fiscal Year End 12/31/2022 Audit. Menard County Housing Authority has a long history of compliance and is dedicated to retaining management of a fully compliant Program. The specific actions listed not only res...

Menard County Housing Authority is committed to addressing the Finding cited during the Fiscal Year End 12/31/2022 Audit. Menard County Housing Authority has a long history of compliance and is dedicated to retaining management of a fully compliant Program. The specific actions listed not only respond to the Audit but reflect our Plan to prevent a recurrence of this issue. Menard County Housing Authority believes that the primary cause of this issue was due to a significantly large inspection workload 2022 due to suspension of in person inspections during the pandemic. Menard County Housing Authority believes the additional tracking products and processes below will assist in preventing recurrence of these issues both during normal operations and in times where inspection demands are higher than normal due to unforeseen circumstances. MCHA has purchased an upgraded Inspections Module within the current Software, Yardi Voyager. MCHA anticipates better tracking ability with the upgraded module ?Maintenance IQ?. MCHA has started utilizing a Spreadsheet that includes a countdown of days remaining until the reinspection is due. MCHA has implemented a new Procedure where the Inspector will set the appointment for reinspection while the Inspector is still on site. Menard County Housing Authority has always taken pride in retaining compliance with Regulations/Policies and continues to strive to uphold the integrity of commitment to serving our participants and fully complying with program regulations. In summary, Menard County Housing Authority is committed to implementing and will continue to follow these new Procedures to ensure that HQS Enforcement is in compliance at our Agency. Sincerely Yours, Bradley Ames, Executive Director Menard County Housing Authority

View Audit 35193

Finding 34253 (2022-001)

Material Weakness 2022

Low Rent Housing Agency of Fort Madison

IA

Questioned Costs Allowable Costs / Cost Principles § 200.403

The bulk cable contract was cancelled effective 9/1/22. On March 15th, 2023 the Board of Commissioners made a motion to end the contract. According to the contract we had to honor a 60-day notice and that ends officially on Monday May 15th.

View Audit 35191 Questioned Costs: $1

Finding 34252 (2022-002)

Significant Deficiency 2022

Barron County Housing Authority

WI

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Rent Reasonableness Calculations Recommendation: We recommend, the entity develop a process to verify that rent reasonableness calculations are completed and maintained in the files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken...

Rent Reasonableness Calculations Recommendation: We recommend, the entity develop a process to verify that rent reasonableness calculations are completed and maintained in the files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority will train individuals doing the calculations to ensure calculations are done and maintained in the files and implement processes to verify rent reasonableness calculations are done. Name of the contact person responsible for corrective action: Meg Skemp Planned completion date for corrective action plan: December 31, 2023

View Audit 32684

Finding 34251 (2022-001)

Significant Deficiency 2022

Barron County Housing Authority

WI

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency

SIGNIFICANT DEFICIENCY 2022-001 Time and Effort Documentation Recommendation: We recommend, the entity develop a method to track actual time spent on various programs to time allocated to federal award programs. Explanation of disagreement with audit finding: There is no disagreement with the audit ...

SIGNIFICANT DEFICIENCY 2022-001 Time and Effort Documentation Recommendation: We recommend, the entity develop a method to track actual time spent on various programs to time allocated to federal award programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority has implemented a time tracking model as of July 1, 2023 to have back-up documentation of actual time for budget and audit purposes. Name of the contact person responsible for corrective action: Meg Skemp Planned completion date for corrective action plan: December 31, 2023

View Audit 32684

Finding 34242 (2022-008)

Material Weakness 2022

Beech Grove City Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-008 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Business Manager and Grants Director will ensure that all reportin...

FINDING 2022-008 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Business Manager and Grants Director will ensure that all reporting requirements are met for all grants. Anticipated Completion Date: January 2023

View Audit 33058

Finding 34241 (2022-007)

Material Weakness 2022

Beech Grove City Schools

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2022-007 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Director of Operations and the Business Manager will implement int...

FINDING 2022-007 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Director of Operations and the Business Manager will implement internal controls to verify all equipment purchased with federal dollars will be marked on the documentation. Anticipated Completion Date: January 2023

View Audit 33058

Finding 34240 (2022-006)

Material Weakness 2022

Beech Grove City Schools

IN

Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-006 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: Accounts Payable and the Business Manager will make sure all invoices ...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: Accounts Payable and the Business Manager will make sure all invoices are signed and approved prior to payment. Anticipated Completion Date: January 2023

View Audit 33058

Finding 34237 (2022-005)

Material Weakness 2022

Beech Grove City Schools

IN

Subrecipient Monitoring Eligibility Material Weakness § 200.303 § 200.64

FINDING 2022-005 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Director of Grants and the Business Manager will work together to ...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Director of Grants and the Business Manager will work together to ensure the entire roster will be included in the enrollment calculation Anticipated Completion Date: January 2023

View Audit 33058

Finding 34236 (2022-004)

Material Weakness 2022

Beech Grove City Schools

IN

Matching / Level of Effort / Earmarking § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Director of Grants and the Business Manager will work together to ...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Director of Grants and the Business Manager will work together to ensure all supporting documentation is maintained and available for audit review. Anticipated Completion Date: January 2023

View Audit 33058

Finding 34228 (2022-003)

Material Weakness 2022

Beech Grove City Schools

IN

Questioned Costs School Nutrition Programs Allowable Costs / Cost Principles § 200.303 § 200.407 § 200.439 § 200.452

FINDING 2022-003 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Foodservice Director and Business Manager will refer to the Guidan...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Foodservice Director and Business Manager will refer to the Guidance for State Agencies and School Food Authorities manual to ensure compliance for allowable costs. Anticipated Completion Date: January 2023

View Audit 33058 Questioned Costs: $1

Finding 34227 (2022-001)

Significant Deficiency 2022

Ucr of Bellefontaine, Ohio, Inc. D/b/a Shawnee Springs

OH

HUD Housing Programs Reporting Significant Deficiency

Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in 2022, as required by HUD. Planned Corrective Action: The Corporation was not able to make the required deposits because the subsidy payments for the rent increase, which the increas...

Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in 2022, as required by HUD. Planned Corrective Action: The Corporation was not able to make the required deposits because the subsidy payments for the rent increase, which the increased deposit was based, were not received until January 2023. The Corporation made a deposit that included $31,749 to properly fund the replacement reserve for the deposits that were not made during 2022. Contact person responsible for corrective action: Julie Reed, Housing Accounting Manager Anticipated Completion Date: February 7, 2023

View Audit 33057

Finding 34221 (2022-005)

Significant Deficiency 2022

Cahokia Community Unit School District No. 187

IL

Reporting Internal Control / Segregation of Duties

Condition: The District filed quarterly expenditures reports late for ESSER Grants. Recommendation: To ensure that steps are taken, including oversight by a second employee, to ensure that all quarterly reports are filed by the due date. Management's Response: Management will take the necessary...

Condition: The District filed quarterly expenditures reports late for ESSER Grants. Recommendation: To ensure that steps are taken, including oversight by a second employee, to ensure that all quarterly reports are filed by the due date. Management's Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023.

View Audit 33056

Finding 34216 (2022-006)

Significant Deficiency 2022

Cahokia Community Unit School District No. 187

IL

Reporting Internal Control / Segregation of Duties

Condition: The District filed quarterly expenditures reports late for the IDEA Grants. Recommendation: To ensure that steps are taken, including oversight by a second employee, to ensure that all quarterly reports are filed by the due date. Management's Response: Management will take the necess...

Condition: The District filed quarterly expenditures reports late for the IDEA Grants. Recommendation: To ensure that steps are taken, including oversight by a second employee, to ensure that all quarterly reports are filed by the due date. Management's Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023.

View Audit 33056

Finding 34215 (2022-002)

Significant Deficiency 2022

Alluma, INC

MN

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.403

Alluma, Inc. Single Audit Corrective Action Plan Year Ending December 31, 2022 Audit Finding 2022-002: Contact Person Tammy Hickel Zola, CFO Corrective Action Plan Ensure specific CFR training to employees responsible for managing federal grant requirements as well as implementing additional procedu...

Alluma, Inc. Single Audit Corrective Action Plan Year Ending December 31, 2022 Audit Finding 2022-002: Contact Person Tammy Hickel Zola, CFO Corrective Action Plan Ensure specific CFR training to employees responsible for managing federal grant requirements as well as implementing additional procedures to ensure compliance with necessary and reasonable costs. Completion Date Alluma will expand training and internal controls in 2023.

View Audit 30304 Questioned Costs: $1

Finding 34214 (2022-001)

Significant Deficiency 2022

Cuyahoga Metropolitan Housing Authority

OH

Eligibility HUD Housing Programs Significant Deficiency

U.S. Department of Housing and Urban Development The Cuyahoga Metropolitan Housing Authority (the Authority) respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 through December 31, 2022 The finding from the schedule of findin...

U.S. Department of Housing and Urban Development The Cuyahoga Metropolitan Housing Authority (the Authority) respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 through December 31, 2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-001 Public and Indian Housing ? Assistance Listing No. 14.850 Recommendation: We recommend the Authority review their recertification process to ensure all necessary documentation is maintained and accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review the recertification policies and procedures to ensure that all required documentation is maintained in tenant files. Name of the contact person responsible for corrective action: Bo Truett Planned completion date for corrective action plan: December 31, 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Bo Truett at 216-348-5000.

View Audit 30300

Finding 34213 (2022-001)

Significant Deficiency 2022

Dysart Unified School District No. 89

AZ

School Nutrition Programs Student Financial Aid Allowable Costs / Cost Principles

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Contact Person: Dr. Shelley Isai, Assistant Superintendent for Education Services Anticipated Completion Date: November 21, 2022 Planned Corrective Action: The District reviewed the procedures used to determine Tit...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Contact Person: Dr. Shelley Isai, Assistant Superintendent for Education Services Anticipated Completion Date: November 21, 2022 Planned Corrective Action: The District reviewed the procedures used to determine Title I, Part A eligibility in the Grants Management System as well as a process that includes maintaining records. The process was redefined for the fiscal year 2023 grant application but will change slightly in future years due to a change in the options in criteria available used to determine eligibility for fiscal year 2023 grant applications. To complete this process with accuracy, the Director of Federal Projects will communicate the required eligibility criteria to the Director of Nutrition Services. The Nutrition Services department will provide Federal Projects with the necessary information to complete the process. Supporting documentation for the basis of fiscal year 2023 and the future years will be stored in a shared file and readily accessible for reference or audits. This process has been documented to ensure consistency through any department transitions.

View Audit 36747

Finding 34208 (2022-001)

Material Weakness 2022

United Piedmont Center for Educational Excellence, INC

NC

Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.305

Our response: UPCEE has hired a Contract Manager. This person recently retired as the Director of Contracts from a four-year emerging research institution. They come highly skilled in working with federal granting agencies. ? They will oversee office management processes, budgets, and enhance ou...

Our response: UPCEE has hired a Contract Manager. This person recently retired as the Director of Contracts from a four-year emerging research institution. They come highly skilled in working with federal granting agencies. ? They will oversee office management processes, budgets, and enhance our current way of working with federal timelines. ? They will ensure billings are kept timely and entered into our financial system of QuickBooks to better serve annual audit engagement and reporting requirements. Additionally, ? UPCEE drawdowns will be scheduled and done bi-monthly effective June 2023. UPCEE reserve the right to deviate for special events and give notice to program manager beforehand. ? The Contract Manager will generate payable documents that now will have the certifying official approve before requesting funds in G-5. With the implementation of these new processes, UPCEE feels very confident that this will prevent any further need for risk management.

View Audit 34907

Finding 34206 (2022-003)

None 2022

City of Ashland

WI

The City of Ashland Wisconsin will have staff attend CDBG program training during 2023 or 2024 and then develop a tracking method for grant requirements, to reduce the possibility of non-compliance to a minimal risk.

View Audit 34905

Finding 34204 (2022-002)

Material Weakness 2022

South O'Brien Community School District

IA

Internal Control / Segregation of Duties

The District will continue to monitor the segregation of duties to the best of our ability. The Superintendent and Board President will continue to review the District's financials, accounts payable, and payroll statements and reports.

View Audit 34903

Finding 34202 (2022-001)

Material Weakness 2022

Technology for Rural Enhancement of Communities

SD

Reporting

Finding No. 2022-001: Audit and SEFA Adjustments and Preparation Responsible Individual: Dorothy Richards, Fiscal Specialist Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the financial statements and SEFA and will continue to ...

Finding No. 2022-001: Audit and SEFA Adjustments and Preparation Responsible Individual: Dorothy Richards, Fiscal Specialist Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the financial statements and SEFA and will continue to have the independent auditor prepare the annual financial statements. However, the Organization will find a third-party accountant to assist with year-end accruals and reconciliations. Anticipated Completion Date: Ongoing

View Audit 34902

Finding 34201 (2022-002)

Significant Deficiency 2022

Costilla County

CO

Special Tests & Provisions Subrecipient Monitoring Eligibility

Finding 2022-002: TANF Program, CFDA No. 93.558 U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Eligibility, Special Tests and Provisions Grant No.: Not Applicable Type of Finding; Internal Control (significant deficiency) and...

Finding 2022-002: TANF Program, CFDA No. 93.558 U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Eligibility, Special Tests and Provisions Grant No.: Not Applicable Type of Finding; Internal Control (significant deficiency) and Compliance (noncompliance) Recommendation: The Department should implement monitoring controls to ensure timely completion of initial assessments in compliance with federal eligibility and special tests and provisions requirements. Action Taken: Costilla County DSS was experiencing turnover so no one was looking at the PEAK program cases on a daily basis. Moving forward, our Colorado Works caseworker will look at all cases coming in on a daily basis to ensure that all applications for Colorado Works are assessed no later than 30 days after an application date. If there are questions regarding this plan, please call the responsible parties listed below. Sincerely yours, Julie Albert Chief Financial Officer Costilla County, Colorado Tommy Vigil Department of Social Services Director Costilla County, Colorado

View Audit 33066

Finding 34200 (2022-001)

Significant Deficiency 2022

Canaan Manor Dayton

LA

HUD Housing Programs Cash Management

2022-1 ? Excess Residual Receipts Condition: The Project did not prepare a HUD 9250 to remit excess residual receipts, nor did it mail a check or transmit a wire of those funds. Response: Residual Receipts in the amount of $12,209 was not incurred in the fiscal year of 2022. This surplus cash was in...

2022-1 ? Excess Residual Receipts Condition: The Project did not prepare a HUD 9250 to remit excess residual receipts, nor did it mail a check or transmit a wire of those funds. Response: Residual Receipts in the amount of $12,209 was not incurred in the fiscal year of 2022. This surplus cash was incurred some years ago. Excess residual receipts have not been remitted for two reasons 1) the property is in need of the funds to pay for necessary improvements in which we are pursuing to obtain 3 bids as required and 2) HUD has not notified management of the method to remit.

View Audit 33063

Finding 34199 (2022-001)

Material Weakness 2022

Great Lakes Inter-Tribal Council Inc.

WI

Subrecipient Monitoring § 200.300

Identifying Number: 2022-001 Audit Finding: Reporting Criteria: The Organization is required to comply with 2 CFR Subpart D 200.300 (b) which indicates that a non-Federal entity is responsible for complying with Federal Funding Accountability and Transparency Act (FFATA). FFATA requires prime grant ...

Identifying Number: 2022-001 Audit Finding: Reporting Criteria: The Organization is required to comply with 2 CFR Subpart D 200.300 (b) which indicates that a non-Federal entity is responsible for complying with Federal Funding Accountability and Transparency Act (FFATA). FFATA requires prime grant recipients to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. Condition: During our testing of the reporting requirements, we noted subawards to seven subrecipients where the FFATA sub-award report was not filed timely. The amount of subawards required to be reported were $874,045. Subsequent to year end, the Organization prepared and submitted the FFATA sub-award reports. Cause: The Organization was unaware of the FFATA reporting requirement as the requirement was not explicit in the grant agreement. Effect: Potential loss or suspension of grant funding. Questioned costs: None. Prevalence: The population of first-tier subawards subject to reporting requirements included seven subawards. The sample size of seven was determined using guidance in the American Institute of Certified Public Accountants (AICPA) Audit and Accounting Guide - Government Auditing Standards and Single Audit. Our sample was not a statistical sample. Recommendation: We recommend the Organization implement procedures to comply with the requirements of FFATA. Corrective Actions Taken or Planned: Corrective action has been taken as of April 2023. The Chief Financial Officer (CFO) Gina Brown has written a procedure on when and how the FFATA report should be completed and will add it to the new updated Accounting and Procedures Manual. A copy of the procedure was emailed to RSM on April 18th, 2023 and is attached for reference. As of the reporting period ending for March 2023, we, Great Lakes Inter-Tribal Council (GLITC), have submitted the required FFATA reports for the current grants awarded in fiscal year 2023. Contact person(s) responsible for corrective action: Gina Brown, CFO

View Audit 32145

Corrective Action Plans

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