Corrective Action Plans

Finding 34015 (2022-003)

None 2022

City of Oelwein

IA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Reporting

The City has submitted the PPR after being notified by FEMA and will continue to submit on time.

View Audit 31085

Finding 34014 (2022-004)

Significant Deficiency 2022

Boys & Girls Clubs of the Sioux Empire, Inc.

SD

Allowable Costs / Cost Principles Significant Deficiency § 200.303

Finding 2022-004 Federal Agency Name: Department of Education and Passed through State of South Dakota Department of Education Program Name: COVID-19 Education Stabilization Fund- Governor?s Emergency Education Relief (GEER) Fund FFAL # 84.425C Finding Summary: Four instances identified in which d...

Finding 2022-004 Federal Agency Name: Department of Education and Passed through State of South Dakota Department of Education Program Name: COVID-19 Education Stabilization Fund- Governor?s Emergency Education Relief (GEER) Fund FFAL # 84.425C Finding Summary: Four instances identified in which documentation could not be provided to support a formal review and approval of the expenditures prior to payment. Responsible Individuals: Scott Hupke CFO Corrective Action Plan: The State of SD, at the end of the grant period, allowed us to reallocate some of the funding to cover other expenses that went back to prior periods. Those expenses were missing the proof of formal review as the new process had not yet been put into place. We have taken corrective action and implemented an independent review of purchases to ensure they have been approved. Anticipated Completion Date: September 2022

View Audit 36738

Finding 34012 (2022-003)

Significant Deficiency 2022

Boys & Girls Clubs of the Sioux Empire, Inc.

SD

Allowable Costs / Cost Principles § 200.303 § 200.430

Finding 2022-003 Federal Agency Name: Department of Education and Passed through State of South Dakota Department of Education Program Names: COVID-19 Education Stabilization Fund- Governor?s Emergency Education Relief (GEER) Fund and Twenty-First Century Community Learning Centers Program FFAL # 84...

Finding 2022-003 Federal Agency Name: Department of Education and Passed through State of South Dakota Department of Education Program Names: COVID-19 Education Stabilization Fund- Governor?s Emergency Education Relief (GEER) Fund and Twenty-First Century Community Learning Centers Program FFAL # 84.425C and 84.287C Finding Summary: The amount of payroll taxes allocated to the GEER program exceeded the amount of payroll taxes actually paid for two of two employees tested. Additionally, one instance in which an employee?s overtime hours was not charged to the Twenty First Century Program. Lastly, one instance in which one employee?s biweekly wages were not charged to the Twenty First Century Program. Responsible Individuals: Scott Hupke CFO Corrective Action Plan: We have added an additional person in the review of the manual process for accuracy and to eliminate the errors. We will also continue to explore ways to automate the process from our payroll provider to the accounting software. Anticipated Completion Date: October 2022 for the manual process review and ongoing for the ways to automate the process.

View Audit 36738

Finding 34010 (2022-002)

Material Weakness 2022

The Community Builders, Inc. and Subsidiaries

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.430

The Community Builders, Inc. 185 Dartmouth Street Boston, MA 02116 CORRECTIVE ACTION PLAN September 21, 2023 Federal Audit Clearinghouse The Community Builders, Inc. (the Company) respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of...

The Community Builders, Inc. 185 Dartmouth Street Boston, MA 02116 CORRECTIVE ACTION PLAN September 21, 2023 Federal Audit Clearinghouse The Community Builders, Inc. (the Company) respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent accounting firm: CohnReznick 7501 Wisconsin Ave, Suite 400E Bethesda, Maryland 20814 Audit period: January 01, 2022-December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings and Questioned Costs - Major Federal Program Audit MATERIAL WEAKNESS Hope VI Cluster 14.889 2022-002 ? Allowable Costs/Cost Principles Recommendation: The Company should establish a system of internal controls to provide reasonable assurance that salary and wage costs are accurate, allowable, and properly allocated by basing salaries and wages charged to federal awards on underlying records that accurately reflect all work performed on a daily basis in accordance with 2 CFR 200, Subpart E, Subsection 430. Action Taken: The Company has procedures in place to provide reasonable assurance that salaries and wages are accurate. The Company has managed several federal award programs and has a billing tracking system already implemented in ADP. When implementing this new program with a different department, it was identified that three staff were not following the payroll billing policies already put in place. The Company has notified the staff and effective September 1, 2023, the department has started tracking their time directly in ADP. Management will review this billing as part of draw submissions to confirm the process is being followed. If the Federal Audit Clearinghouse has questions regarding this plan, please call Alexa DuCote at 857-221-8753. Sincerely, Alexa DuCote Vice-President of Corporate Finance and Accounting

View Audit 36734 Questioned Costs: $1

Finding 34006 (2022-001)

Material Weakness 2022

Alexander County

NC

Questioned Costs Student Financial Aid Eligibility

CORRECTIVE ACTION PLAN Program Name: Foster Care Title IVE Finding: 2022-001 Name of Contact: Keri Jerrell, Child Welfare Program Manager Corrective Action Plan: As children enter foster care, a DSS-5120 is required to be completed in order to determine foster care funding eligibility. Once determin...

CORRECTIVE ACTION PLAN Program Name: Foster Care Title IVE Finding: 2022-001 Name of Contact: Keri Jerrell, Child Welfare Program Manager Corrective Action Plan: As children enter foster care, a DSS-5120 is required to be completed in order to determine foster care funding eligibility. Once determined, the eligibility is used in a variety of ways, including, administrative coding and payment for room and board services. As both of these areas involve fiscal operations and county, state, and federal funds, proper determination is imperative. Once satisfied that the proper determination has been made, proper communication and transfer of that determination is of equal importance. In order to assure that a prompt and efficient foster care funding determination is made for each child entering custody of the Alexander County Department of Social Services, the Department is adopting the following plan: 1. Internal guidance for completing the initial DSS-5120 and all subsequent DSS-5120 reviews will be developed and implemented. Guidance will include specialized training for identified staff and a multi-party review process. Projected completion date: 12-31-22 2. 100% of Alexander County DSS cases will be reviewed to ensure that the original funding determination cited on the DSS-5120 is reflected on the respective DSS-5094. Projected completion date: 11-30-22 3. Existing internal guidance document involving the use of the PQA-020 report will be reviewed with involved staff, stressing the importance of consistent documentation of funding source. Projected completion date: 11-30-22

View Audit 35515 Questioned Costs: $1

Finding 33999 (2022-002)

Material Weakness 2022

Alexander County

NC

Eligibility Material Weakness Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN FOR THE FISCAL YEAR ENDED JUNE 30, 2022 Finding: 2022-002 Name of Contact Person: Trena Riddle, Economic Services Program Manager Corrective Action/Management?s Response: 1. The cases sited in error could not be corrected in the system as they were applications & had alaready ...

CORRECTIVE ACTION PLAN FOR THE FISCAL YEAR ENDED JUNE 30, 2022 Finding: 2022-002 Name of Contact Person: Trena Riddle, Economic Services Program Manager Corrective Action/Management?s Response: 1. The cases sited in error could not be corrected in the system as they were applications & had alaready been processed. We did complete budgets outside the system to ensure the families remain eligible as the errors did not effect eligibility. On Sample 18 the income was not projected but when we did a new budget the family remained eligible. The online verifications (OVS) were ran for Sample 23 & Sample 26 and the missing child support evidence was added to Sample 7 & Sample 27. There was no change in benefits for these cases. 2. The CIP/LIEAP Supervisor is having a unit meeting on Nov. 14, 2022 to do a refresher training for CIP/LIEAP budgeting. The supervisor will include a test as well to test the workers knowledge. Proposed Completion Date: November 14, 2022

View Audit 35515

Finding 33998 (2022-001)

None 2022

Alpine East, Inc.

OR

Questioned Costs HUD Housing Programs Reporting

Finding No. 2022-001 ? Section 811 ? CFDA No. 14.181 Type of Finding ? Federal Award Finding Finding Resolution Status ? In progress Criteria or Specific Condition ? Under the terms of the Capital Advance Program Regulatory Agreement, the Project is required to obtain a written approval of all w...

Finding No. 2022-001 ? Section 811 ? CFDA No. 14.181 Type of Finding ? Federal Award Finding Finding Resolution Status ? In progress Criteria or Specific Condition ? Under the terms of the Capital Advance Program Regulatory Agreement, the Project is required to obtain a written approval of all withdrawals from the residual receipt. Statement of Condition ? During the year ended June 30, 2021, an excess deposit of $1,086 was made to the residual receipt. During the year ended June 30, 2022, the excess deposit of $1,086 made in 2021 was withdrawn, however the withdrawal was not approved by HUD. Cause ? It was an oversight of management to withdraw the additional deposits made in the prior year without HUD approval. Effect or Potential Effect ? The Project is not in compliance with the regulatory agreement with HUD. Auditor Non-Compliance Code ? A ? Unauthorized withdrawal from residual receipt account. Questioned Costs ? $1,086 Reporting View of Responsible Officials ? We concur with the auditor?s recommendation. Recommendation ? We recommend that management obtain a written approval from HUD for all withdrawals from the residual receipt. Auditor?s Summary of the Auditee?s Comments on the Findings and Recommendations ? Agree Response Indicator ? Agree Completion Date ? November 3, 2022 Response ? While we are aware of the need for HUD approval prior to withdrawing funds from the residual receipt account, the accounting team was not aware of the need to seek approval for mis-deposited funds, thinking that this was correcting an error, not compounding it. The accounting team will agree the required deposit to the surplus cash calculation per the Audited Financial Statements and Supplementary Information so that the correct amount is transferred from the operating account to the residual receipt account which will eliminate the possibility of overfunding the account. On the off chance that funds are mistakenly deposited into the residual receipt account in the future, the accounting team is also now aware of the need to get HUD approval to remove the funds from the account.

View Audit 34686 Questioned Costs: $1

Finding 33996 (2022-001)

Material Weakness 2022

University of the Southwest

NM

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Incorrect and Untimely Return of Title IV (R2T4) Funds Planned Corrective Action: The Financial Aid Office reviewed the new modular regulations and guidance again as it was identified that exemption(s) were missed in the initial review. The team updated the 2021 NASFAA R2T4 decision tree with notes...

Incorrect and Untimely Return of Title IV (R2T4) Funds Planned Corrective Action: The Financial Aid Office reviewed the new modular regulations and guidance again as it was identified that exemption(s) were missed in the initial review. The team updated the 2021 NASFAA R2T4 decision tree with notes breaking down the complexity of the new modular regulations and how they apply to our modules/programs. The unofficial withdrawal list for the academic year was re-requested from the registrar?s office and reviewed. Students that met exemption were awarded funds back, recalculated if needed, and processed. Although the Financial Aid Office did implement changes on identifying unofficial withdraws (students were identified) from the prior year finding, the complexity of the modular regulations impacted the finding for 2022. A review of each student?s module will be performed (Executive Director of Financial Aid / Lead Director) and then reviewed and processed by staff member (Financial Aid Director). The final determination list will be compared to the R2T4?s processed. Person Responsible for Corrective Action Plan: Sandy Wilkinson, Executive Director of Financial Aid Anticipated Date of Completion: Implemented

View Audit 34177 Questioned Costs: $1

Finding 33994 (2022-001)

Significant Deficiency 2022

Food Bank for Larimer County

CO

Procurement, Suspension & Debarment

Corrective Action Plan: We will retain support for all procurement actions we undertake under the federal grant agreements. When securing bids and price quotes, we will retain documentation of the completion of our procurement and selection process for at least three (3) vendors for all items we pl...

Corrective Action Plan: We will retain support for all procurement actions we undertake under the federal grant agreements. When securing bids and price quotes, we will retain documentation of the completion of our procurement and selection process for at least three (3) vendors for all items we plan to purchase throughout the year that will total $10,000 or more. Copies of all bids and pricing, including transportation, will be maintained. Copies of email correspondence as well as written documentation of conversations with vendors regarding current pricing will be attached to the bids and quotes received. All quotes will be included with a completed Supplier/Vendor Selection Form and scanned to the Supplier/Vendor shared drive file for audit purposes. In addition, we will retain documentation of our search of https://sam.gov/content/home to assure that all vendors we intend to use throughout the year have not been suspended or debarred.

View Audit 33431

Finding 33991 (2022-005)

Significant Deficiency 2022

The Thomas More College of Liberal Arts, Inc.

NH

Subrecipient Monitoring

Finding 2022-005: Information on the Federal Program Federal Agency: United States Department of Education (ED) Program Name: Student Financial Assistance Cluster Federal Award Identification Number: N/A Federal Award Year: Year Ended May 31 , 2022 The College will continue to work on an information...

Finding 2022-005: Information on the Federal Program Federal Agency: United States Department of Education (ED) Program Name: Student Financial Assistance Cluster Federal Award Identification Number: N/A Federal Award Year: Year Ended May 31 , 2022 The College will continue to work on an information security policy and implement safeguards for each of the identified risks within the information technology assessment completed. Estimated Completion Date: May 31 , 2023 Contact Person: Pamela A. Bernstein Director of Business and Registrar Affairs thomasmorecollege@hotmail.com 603-324-1420

View Audit 31753

Finding 33990 (2022-004)

Significant Deficiency 2022

The Thomas More College of Liberal Arts, Inc.

NH

Student Financial Aid Matching / Level of Effort / Earmarking

Finding 2022-004: Information on the Federal Program Federal Agency: United States Department of Education (ED) Program Name: Student Financial Assistance Cluster AL: 84.268 - Federal Direct Student Loans Federal Award Identification Number: N/A Federal Award Year: Year Ended May 31 , 2022 The Colle...

Finding 2022-004: Information on the Federal Program Federal Agency: United States Department of Education (ED) Program Name: Student Financial Assistance Cluster AL: 84.268 - Federal Direct Student Loans Federal Award Identification Number: N/A Federal Award Year: Year Ended May 31 , 2022 The College will implement a control procedure to ensure disbursement notification letters are sent to every student who received direct loan disbursement, within 7 days, to be in compliance with the requirement described above. The College supplies to the student a notification of each disbursement via a Statement of Account. The College has added a clause in the Terms and Conditions which addresses the cancelation of loans. Estimated Completion Date: December 31 , 2022 Contact Person: Pamela A. Bernstein Director of Business and Registrar Affairs thomasmorecollege@hotmail.com 603-324-1420

View Audit 31753

Finding 33965 (2022-003)

Material Weakness 2022

Lackawanna City School District

NY

Internal Control / Segregation of Duties

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal en...

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. In addition, the District should have more of a balance sheet focus throughout the fiscal year, which would decrease the number of adjustments made at year-end. School District?s Response: The District will continue to review and accept proposed adjusting journal entries and footnote disclosures as necessary during the external financial audit. Mr. Daniel Grant (Assistant Superintendent) will collaborate with Ms. Laura Kowalczyk (District Treasurer) in order to develop an increased focus upon the balance sheet throughout the fiscal year, with the goal of continuing to reduce the number of auditor adjustments required at year end. Corrective actions have already begun and will continue throughout the fiscal year (ending June 30, 2023).

View Audit 31752

Finding 33964 (2022-001)

Significant Deficiency 2022

Edgewood Seniors Preservation Corporation

DC

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Corrective Action Plan Project Legal Name: Edgewood Senior Preservation Corporation (the ?Corporation?) HUD Project No. 000-EE047 Audit Firm: Cohn Reznick LLP Period covered by the audit: Year ended 12/31/22 Corrective Action Plan prepared by: Name: Kristen Haywood Position: Director of Accou...

Corrective Action Plan Project Legal Name: Edgewood Senior Preservation Corporation (the ?Corporation?) HUD Project No. 000-EE047 Audit Firm: Cohn Reznick LLP Period covered by the audit: Year ended 12/31/22 Corrective Action Plan prepared by: Name: Kristen Haywood Position: Director of Accounting ? Enterprise Residential, LLC Telephone Number 443-451-6809 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-1 a. Comments on the Finding and Each Recommendation Management understands the importance of an internal control system that tracks tenants that are terminated from the Section 8 program to ensure each tenant ledger card is updated and appropriate billed through the subsidiary ledger. b. Action(s) Taken or Planned on the Finding Management is working closely with the third party compliance firm to make necessary changes to the recertification processes that were in place. The following process improvements have been made: 1. The third party compliance firm was erroneously terminating tenants from the billing system at 60 days past recertification date versus the full 90 day grace period past recertification date. This has been corrected to 90 days. 2. The third party compliance firm is now generating a monthly report and sending it to Management to communicate what residents are terminating from the billing system. This was previously not being communicated. 3. Management is focused on reviewing this monthly reporting along with Rent Rolls to appropriately charge residents who terminated from the billing system. In addition, Management has made the following improvements to their internal processes: 1. Recertification reminder letters are being consistently sent to residents at 120, 90, 60, and 30 days prior to recertification date. 2. Incentives are in place to encourage site associates to complete recertification tasks timely including staff lunches. After working hour sessions are also being held. 3. Third party consultants are being utilized on some of the more extreme cases where large numbers of recertifications are overdue. 4. Site associates are going door to door and enlisting help from Resident Services teams to engage residents.

View Audit 28656

Finding 33944 (2022-001)

Significant Deficiency 2022

Island Harvest LTD

NY

Reporting

Island Harvest will continue to reinforce internal controls to ensure that costs related to federal programs are reviewed as part of year-end closing procedures. Island Harvest will work with legislative partners to ensure expenditures of federal awards are reflected on the SEFA on the accrual basis...

Island Harvest will continue to reinforce internal controls to ensure that costs related to federal programs are reviewed as part of year-end closing procedures. Island Harvest will work with legislative partners to ensure expenditures of federal awards are reflected on the SEFA on the accrual basis, in the year costs were incurred. To properly code all federal assistance listing numbers, Island Harvest will work with its funders until the confirmed federal assistance listing number is properly reflected in the SEFA.

View Audit 31290

Finding 33940 (2022-001)

Significant Deficiency 2022

House of Hope Green Bay, Inc.

WI

Reporting Internal Control / Segregation of Duties

2022-001 Grant Tracking Contact: Shannon Wienandt Completion date: June 30, 2023 Management?s Response: We have worked with our outside accountant to develop a system to properly track grant funds and ensure the activity is being accurately reported in the accounting system. This issue was corrected...

2022-001 Grant Tracking Contact: Shannon Wienandt Completion date: June 30, 2023 Management?s Response: We have worked with our outside accountant to develop a system to properly track grant funds and ensure the activity is being accurately reported in the accounting system. This issue was corrected for a period of time. This was identified in the prior year audit and corrected at that time, but we were already into the next fiscal year. Full correction should be completed in FY23.

View Audit 36709

Finding 33939 (2022-001)

Material Weakness 2022

Northshore School District No. 417

WA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

See Corrective Action Plan for chart/table.

View Audit 34959 Questioned Costs: $1

Finding 33938 (2022-004)

Significant Deficiency 2022

Californai Partnership to End Domestic Violence

CA

Reporting

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 Condition: The Partnership did not submit its ...

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 Condition: The Partnership did not submit its annual performance progress reports (PPR) and Federal Financial Reports (SF-425) for the years ended September 30, 2021 as of the required due date of 90 days after the September 30 year-end for three of the four individual grants sampled under the program. Auditor Recommendation: The Partnership should strengthen its internal control procedures over reporting to ensure that all required reports are prepared and submitted in a timely manner. Multiple staff should be trained to prepare reports in case of staff turnover or other circumstances. A summary of required reports and due dates should be prepared using the terms and conditions of each grant to facilitate this process. The Schedule of Expenditures of Federal Awards schedule provided during the audit could be updated to include this information since it already includes program names, funder numbers used in the GL, period of performance and other information for each grant that would be useful to prepare the reports. Partnership Contact Person Responsible for the Corrective Action: Aleese Moore-Orbih, Executive Director Management Response and Corrective Action Plan: The Partnership concurs with the finding and recommendation. We have already created an internal document the includes the information from the SEFA as well as the requirements for reporting. Each grant has been assigned to a director-level employee to ensure that reporting requirements are met. In addition, new staff is being hired to be a backup to the Director.

View Audit 34957

Finding 33937 (2022-003)

Significant Deficiency 2022

Californai Partnership to End Domestic Violence

CA

Reporting Significant Deficiency § 200.502 § 200.510

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 Condition: Expenditures reported on the Schedu...

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 Condition: Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) were revised during the single audit. Auditor Recommendation: The Partnership should work with its external accounting firm to ensure the SEFA is complete and accurate and expenses agree to federal revenues reported and ensure revenues and expenses for each federal grant are included in the appropriate grouping code for the grant so revenues and expenses claimed are accounted for separately in the general ledger. Partnership Contact Person Responsible for the Corrective Action: Aleese Moore-Orbih, Executive Director Management Response and Corrective Action Plan: The Partnership concurs with the finding and recommendation. We have begun the process of increasing the capacity of our finance department to include an Associate Director, who, like the Senior Director, will be familiar with Uniform Guidance and nonprofit grants management and accounting. They will work in collaboration with our accounting consultants to ensure the SEFA is complete and accurate and agrees to recorded revenue. The target date for hiring is September 1, 2023.

View Audit 34957

Finding 33936 (2022-002)

Significant Deficiency 2022

Californai Partnership to End Domestic Violence

CA

Subrecipient Monitoring Reporting Significant Deficiency

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 ...

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 Condition: The Partnership submitted its audited financial statements and single audit report to the federal clearinghouse in August 2023, more than 4 months after it was due. Auditor Recommendation: The Partnership should work with its external accounting firm so that it can submit its audited financial statements and single audit to the federal audit clearinghouse no later than the statutory reporting deadline. Partnership Contact Person Responsible for the Corrective Action: Aleese Moore-Orbih, Executive Director Management Response and Corrective Action Plan: The Partnership concurs with the finding and recommendation. We have begun the process of increasing the capacity of our finance department to include an Associate Director, who, like the Senior Director, will be familiar with Uniform Guidance and nonprofit grants management and accounting. They will work in collaboration with our accounting consultants to submit its audited financial statements and single audit no later than the statutory reporting deadline. The target date for hiring is September 1, 2023.

View Audit 34957

Finding 33935 (2022-002)

Significant Deficiency 2022

City of Littleton

CO

Procurement, Suspension & Debarment Subrecipient Monitoring

COVID-19 Coronavirus State and Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend that the City utilize standard forms or templates for its Requests for Qualifications and contracts with vendors to document verification that parties are not suspended or debarred prior...

COVID-19 Coronavirus State and Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend that the City utilize standard forms or templates for its Requests for Qualifications and contracts with vendors to document verification that parties are not suspended or debarred prior to entering into a covered transaction with a vendor or subrecipient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Business processes for contract review will include verification of suspension and debarment at the time of contract approval and appropriate staff has been notified. Name of the contact person responsible for corrective action: Tiffany Hooten, Finance Director. Planned completion date for corrective action plan: July 18, 2023

View Audit 34954

Finding 33934 (2022-001)

Significant Deficiency 2022

City of Littleton

CO

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency § 200.318 § 200.320 § 200.327

COVID-19 Coronavirus State and Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the City implement controls to ensure its procurement policies and procedures are followed prior to entering into contracts. Explanation of disagreement with audit finding: There is no d...

COVID-19 Coronavirus State and Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the City implement controls to ensure its procurement policies and procedures are followed prior to entering into contracts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City acknowledges supply chain issues as a result of COVID-19 which limited purchasing options in one instance. The city will adjust business processes to provide additional review when making purchases to ensure compliance with the procurement policy and proper documentation is included for any exceptions. This will be incorporated immediately. Name of the contact person responsible for corrective action: Tiffany Hooten, Finance Director. Planned completion date for corrective action plan: July 18, 2023

View Audit 34954

Finding 33928 (2022-003)

Significant Deficiency 2022

City of Littleton

CO

Procurement, Suspension & Debarment Subrecipient Monitoring

Highway Planning and Construction ? Assistance Listing No. 20.205 Recommendation: We recommend that the City utilize standard forms or templates for its Requests for Qualifications and contracts with vendors to document verification that parties are not suspended or debarred prior to entering into a...

Highway Planning and Construction ? Assistance Listing No. 20.205 Recommendation: We recommend that the City utilize standard forms or templates for its Requests for Qualifications and contracts with vendors to document verification that parties are not suspended or debarred prior to entering into a covered transaction with a vendor or subrecipient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Business processes for contract review will include verification of suspension and debarment at the time of contract approval and appropriate staff has been notified. Name of the contact person responsible for corrective action: Tiffany Hooten, Finance Director. Planned completion date for corrective action plan: July 18, 2023

View Audit 34954

Finding 33926 (2022-001)

Significant Deficiency 2022

Missouri Association of Prosecuting Attorneys

MO

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Missouri Department of Social Services Division of Finance and Administration: Missouri Association of Prosecuting Attorneys respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and Address of independent accounting firm: ...

CORRECTIVE ACTION PLAN Missouri Department of Social Services Division of Finance and Administration: Missouri Association of Prosecuting Attorneys respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and Address of independent accounting firm: Evers & Company, CPA?s, L.L.C., 520 Dix Road, Jefferson City, Missouri, 65109 Audit Period: Fiscal Year Ended December 31, 2022 The findings from the December 31, 2022 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 Significant Deficiencies: 2022 - 001 Internal Control over Financial Reporting Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Association has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with the cash basis method of accounting. Response: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the cash basis of accounting. If the Missouri Department of Social Services has questions regarding this plan, please telephone Darrell Moore at 573-751-0619. Sincerely yours Darrell Moore Executive Director

View Audit 34067

Finding 33923 (2022-002)

Significant Deficiency 2022

Council on Aging - Southern California

CA

Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-002: Journal Entry & Account Reconciliations Reviews - Contact person responsible for corrective action: John Welsh, Director of Finance Expected date of corrective action: Immediate Management?s response: Management has implemented an immediate response to this significant deficiency ...

Finding 2022-002: Journal Entry & Account Reconciliations Reviews - Contact person responsible for corrective action: John Welsh, Director of Finance Expected date of corrective action: Immediate Management?s response: Management has implemented an immediate response to this significant deficiency as follows: Adjusting Journal Entries are to be requested by Accounting Manager(s) (or above) and booked into QuickBooks by a Staff Accountant. After a Staff Accountant has booked the journal entry into the accounting system, s/he will print out the AJE, and sign and date the journal entry. Staff Accountant will then provide the signed journal entry with supporting backup to the Accounting Manager (or above) for review and approval. Manager (or above) will approve journal entries by providing a physical signature on each journal entry. Staff Accountant will scan and file the signed journal entries into the document storage database. Bank reconciliations are to be performed by a Staff Accountant and provided to an Accounting Manager (or above) for review. The Accounting Manager (or above) will approve bank reconciliations by providing a physical signature on each reconciliation. Staff Accountant will scan and file signed reconciliations into the document storage database.

View Audit 33261

Finding 33922 (2022-003)

Material Weakness 2022

Chicago Housing Authority

IL

HUD Housing Programs Subrecipient Monitoring Special Tests & Provisions § 200.303

Finding 2022-003 (Assistance Listing 14.881) N17. Environmental Contaminants Testing and Remediation Corrective Action Plan: ? Summary of Finding ? Special Test and Provisions The Authority was unable to provide evidence that the UPCS or the environmental inspection populations were complete and ac...

Finding 2022-003 (Assistance Listing 14.881) N17. Environmental Contaminants Testing and Remediation Corrective Action Plan: ? Summary of Finding ? Special Test and Provisions The Authority was unable to provide evidence that the UPCS or the environmental inspection populations were complete and accurate. Sixty failed UPCS inspections and forty failed environmental inspections were selected for compliance testing out of the total 9,975 failed UPCS inspections and 216 failed environmental inspections, reported by the Authority. ? Internal controls were not in place to ensure that failed UPCS and environmental inspections were remediated. ? For 35 of the 60 failed UPCS inspections tested (58%) and 14 of the 40 (35%) failed environmental inspections, the Authority did not maintain adequate supporting documentation to evidence that the safety concern from the failed inspection was remediated. ? Planned Actions: For the 2024 inspection cycle, the Authority will implement new software protocols that will automatically generate work orders to resolve findings in a failed inspection. It will track mitigations and completion of those work orders, in lieu of re-inspections. Additionally, Portfolio Management team will conduct a regular audit of work orders generated from the annual unit inspections (2%). For environmental findings, the Authority will broaden the scope of the internal inspections to include generating work orders for all findings, and securing all necessary evidence that work was remediated, and all other necessary actions have occurred. For open findings, the Authority is confirming that one or more of the following conditions exist: ? Identified remediation has taken place through a completed work order or comprehensive unit turn. ? Resident has been transferred. ? Unit is vacant, pending remediation through a comprehensive unit turn. Contact Person: Eric Garrett, Chief Property Officer Anticipated Completion Date: Q1 2024

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