Corrective Action Plans

Finding 22630 (2022-001)

None 2022

Business Education in Science and Technology for New Americans, Inc.

NY

Questioned Costs Special Tests & Provisions Student Financial Aid

FINDING: 2022-001 Return of Title IV Funds Federal Agency / Federal Program: U.S. Department of Education / Student Financial Assistance Cluster Subject: Special Tests and Provisions (N) CFDA Number: Federal Pell Program ? 84.063 The School agrees with the finding. Planned Corrective Actio...

FINDING: 2022-001 Return of Title IV Funds Federal Agency / Federal Program: U.S. Department of Education / Student Financial Assistance Cluster Subject: Special Tests and Provisions (N) CFDA Number: Federal Pell Program ? 84.063 The School agrees with the finding. Planned Corrective Action Plan: The School performed the RT24?s in a timely manner and then requested from its third party servicer to return the necessary funds. The third party servicer failed to return them. Upon discovery, the School terminated its relationship with the servicer. The School will update its policies and procedures to ensure timely returns. Responsible for corrective action: Galina Shumskaya Anticipated completion date: September 30, 2023

View Audit 18477 Questioned Costs: $1

Finding 22623 (2022-002)

Significant Deficiency 2022

Association of Village Council Presidents Regional Housing Authority

AK

2021?002 Jeff Lowrey, CFO Management agrees with the finding. Management intends to devote necessary attention to timely filing of reports. To be implemented immediately.

View Audit 17924

Finding 22622 (2022-002)

Significant Deficiency 2022

Parc Residential Options, Inc., Project No. 072-Hd045

IL

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

2022-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure th...

2022-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 17873

Finding 22621 (2022-001)

Significant Deficiency 2022

Parc Residential Options, Inc., Project No. 072-Hd045

IL

Internal Control / Segregation of Duties Reporting Significant Deficiency

U.S. Department of Housing and Urban Development 2022-001 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, mana...

U.S. Department of Housing and Urban Development 2022-001 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management?s and the board?s close supervision and review of accounting information can help to prevent or detect errors and irregularities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 17873

Finding 22620 (2022-002)

Significant Deficiency 2022

Parc Place, Inc., Project No. 072-Hd112

IL

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

2022-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure th...

2022-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 17872

Finding 22619 (2022-001)

Significant Deficiency 2022

Parc Place, Inc., Project No. 072-Hd112

IL

Internal Control / Segregation of Duties Reporting Significant Deficiency

U.S. Department of Housing and Urban Development 2022-001 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, mana...

U.S. Department of Housing and Urban Development 2022-001 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management?s and the board?s close supervision and review of accounting information can help to prevent or detect errors and irregularities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 17872

Finding 22618 (2022-002)

Significant Deficiency 2022

Parc Developmental Homes, Inc., Project No 072-11104

IL

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

2022-002 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects ? CFDA No. 14.155 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notif...

2022-002 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects ? CFDA No. 14.155 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 22171

Finding 22617 (2022-001)

Significant Deficiency 2022

Parc Developmental Homes, Inc., Project No 072-11104

IL

Internal Control / Segregation of Duties Reporting Significant Deficiency

U.S. Department of Housing and Urban Development 2022-001 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects ? CFDA No. 14.155 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management's and the...

U.S. Department of Housing and Urban Development 2022-001 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects ? CFDA No. 14.155 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management's and the board?s close supervision and review of accounting information can help to prevent or detect errors and irregularities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 22171

Finding 22614 (2022-001)

Significant Deficiency 2022

Aurora Housing Authority

CO

Special Tests & Provisions HUD Housing Programs Significant Deficiency

Finding 2022-001 Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Housing Choice Vouchers CFDA # 14.871/14.879 Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Aurora Housing Authority did not perform any quality...

Finding 2022-001 Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Housing Choice Vouchers CFDA # 14.871/14.879 Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Aurora Housing Authority did not perform any quality control re-inspections during the year. Responsible Individuals: Tania Morris, Director of Assisted Housing Corrective Action Plan: The Assisted Housing Department promoted two Lead Housing Specialists to Compliance Manager positions. The Compliance Managers oversee quality control for all programs and follow-up as necessary with corrections and staff training. The Managers are completing internal and external training to ensure they are knowledgeable regarding program regulations and rules. Addressing staffing needs in the Assisted Housing department continues to be an obstacle. However, we are implementing technology to improve efficiency and process paperwork with minimal delays. The department has also added additional support staff by creating two new Office Assistant positions. We are diligently committed to being fully staffed and trying innovative techniques to attract and maintain skilled Housing Specialists. Anticipated Completion Date: Ongoing.

View Audit 22118

Finding 22613 (2022-003)

Significant Deficiency 2022

Aurora Housing Authority

CO

Special Tests & Provisions HUD Housing Programs Significant Deficiency

Finding 2022-003 Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Moderate Rehabilitation CFDA # 14.856 Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Aurora Housing Authority?s controls were partially not in p...

Finding 2022-003 Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Moderate Rehabilitation CFDA # 14.856 Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Aurora Housing Authority?s controls were partially not in place for completing the biannual inspections. Responsible Individuals: Tania Morris, Director of Assisted Housing Corrective Action Plan: Effective December 31, 2022 the Aurora Housing Authority?s administration of all Section 8 Moderate Rehabilitation (MR) programs ended. Closing out the last MR program will allow the Assisted Housing Department the opportunity to focus on improving quality control and enhancing services for the remaining vital Section 8 programs. Anticipated Completion Date: December 31, 2022

View Audit 22118

Finding 22612 (2022-002)

Significant Deficiency 2022

Aurora Housing Authority

CO

HUD Housing Programs Eligibility Significant Deficiency

Finding 2022-002 Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Moderate Rehabilitation CFDA # 14.856 Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Aurora Housing Authority?s controls in place for completing...

Finding 2022-002 Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Moderate Rehabilitation CFDA # 14.856 Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Aurora Housing Authority?s controls in place for completing reexaminations were not in place during 2022. Responsible Individuals: Tania Morris, Director of Assisted Housing Corrective Action Plan: Effective December 31, 2022 the Aurora Housing Authority?s administration of all Section 8 Moderate Rehabilitation (MR) programs ended. Closing out the last MR program will allow the Assisted Housing Department the opportunity to focus on improving quality control and enhancing services for the remaining vital Section 8 programs. Anticipated Completion Date: December 31, 2022

View Audit 22118

Finding 22609 (2022-001)

Material Weakness 2022

The Family Health Center of Georgia, Inc.

GA

Special Tests & Provisions Subrecipient Monitoring Eligibility

Corrective Action Plan January 9, 2023 Health Resources and Services Admin...

Corrective Action Plan January 9, 2023 Health Resources and Services Administration The Family Health Centers of Georgia, Inc. respectfully submit the following corrective action plan for the year ended May 31, 2022: CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: May 31, 2022 The findings from the May 31, 2022, schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number in the schedule. FINDING- FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Health Center Cluster Programs (Assistance Listing Number 93.224/93.527/COVID-19 93.224) MATERIAL WEAKNESS Finding 2022-001 - Special Tests and Provisions Recommendation: We recommend that proper training be given to employees and that sliding fee discounts be reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee scale. We recommend that the Center improve the implementation of their policy regarding keeping and maintaining the patient's proof of income or self-attestation regarding their income. Action Taken: The organization revised its policy and procedures, trained its employees, and restmctured the processes for the sliding fee program including strengthening monitoring, and hired a new coordinator. Completion Date: These changes were implemented in January 2022. No non-compliance issues were detected by the auditors during the period subsequent to the implementation of these changes. If the Health Resources and Services Administration has questions regarding this plan, please call William Bledsoe, CFO at 404-756-8743.

View Audit 21914

Finding 22608 (2022-001)

Significant Deficiency 2022

Unified School District No. 315

KS

Allowable Costs / Cost Principles

FINDINGS - FEDERAL AWARD SIGNIFICANT DEFICIENCY 2022-001 - Education Stabilization Fund - 84.425D - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Recommendation We recommend that the District review its controls and policies to ensure that only actual amounts incurred are claimed ...

FINDINGS - FEDERAL AWARD SIGNIFICANT DEFICIENCY 2022-001 - Education Stabilization Fund - 84.425D - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Recommendation We recommend that the District review its controls and policies to ensure that only actual amounts incurred are claimed under Federal programs. Action Taken by USD 315 Only actual salary and actual fixed costs expenditures will be claimed under Federal programs from this date forward . Any estimates will be used for budgeting purposes only. All expenditures entered by the bookkeeper will be reviewed by the business manager for accuracy in a timely manner.

View Audit 21927

Finding 22607 (2022-002)

Significant Deficiency 2022

Brighter Tomorrows, Inc.

NY

Special Tests & Provisions HUD Housing Programs

2022-002. Special Tests and Provisions United States Department of Housing and Urban Development: Continuum of Care Program Assistance Listing No. 14.267 Condition: Comparable rents for the area were not documented and maintained in tenant files to provide documentation of compliance with the criter...

2022-002. Special Tests and Provisions United States Department of Housing and Urban Development: Continuum of Care Program Assistance Listing No. 14.267 Condition: Comparable rents for the area were not documented and maintained in tenant files to provide documentation of compliance with the criteria. Recommendation: The Organization should implement procedures for supervisor review and approval of tenant files to ensure all proper documentation to support reasonable rent is maintained. Corrective Action: The Organization will implement procedures to ensure all proper documentation to support reasonable rent is maintained in tenant files. Responsible Contact Person(s): Dolores Kordon, Executive Director, will be responsible for resolving this matter. TENTATIVE Anticipated Completion Date: December 31, 2023. Contact Information: Dolores Kordon, Executive Director Brighter Tomorrows, Inc. P.O. Box 706 Shirley, New York 11967

View Audit 22860

Finding 22601 (2022-001)

Significant Deficiency 2022

Brighter Tomorrows, Inc.

NY

Cash Management Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.303

Significant Deficiencies 2022-001. Written Policies United States Department of Justice, Passed through New York State, Office of Victim Services: Crime Victim Assistance Assistance Listing No. 16.575 United States Department of Housing and Urban Development: Continuum of Care Program Assistance Lis...

Significant Deficiencies 2022-001. Written Policies United States Department of Justice, Passed through New York State, Office of Victim Services: Crime Victim Assistance Assistance Listing No. 16.575 United States Department of Housing and Urban Development: Continuum of Care Program Assistance Listing No. 14.267 Condition: The Organization did not complete written policies and procedures relative to Federal Awards as required by Uniform Guidance (2 CFR 200). Recommendation: The Organization should complete the written policies and procedures to comply with the Uniform Guidance requirements. Corrective Action: The Organization will complete the written policies and procedures to comply with the Uniform Guidance. These will subsequently be adopted and implemented. Responsible Contact Person(s): Dolores Kordon, Executive Director, will be responsible for resolving this matter. Anticipated Completion Date: In 2023, the Organization completed written policies and procedures that comply with the Uniform Guidance requirements.

View Audit 22860

Finding 22559 (2022-001)

Significant Deficiency 2022

Peck Community Schools

MI

School Nutrition Programs Subrecipient Monitoring Cash Management

Peck Community School respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Anderson, Tuckey, Bernhardt & Doran, PC 715 E Frank St Caro, MI 48723 Audit Period: Year ended June 30, 2022 District responsible individual to implement this plan: Shelley Bull...

Peck Community School respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Anderson, Tuckey, Bernhardt & Doran, PC 715 E Frank St Caro, MI 48723 Audit Period: Year ended June 30, 2022 District responsible individual to implement this plan: Shelley Bullis, Business Manager The finding from the June 30, 2022 schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding ? Federal Award Finding and Questioned Cost Finding 2022-001 ? Considered a Significant Deficiency Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. Action to be taken: Management agrees with the finding and we are in the process of developing a spend down plan. We are looking at expanding food choices, expanding healthy food options, as well as making needed upgrades to equipment.

View Audit 25840

Finding 22558 (2022-001)

Significant Deficiency 2022

South Central Alabama Regional Housing Authority

AL

Questioned Costs HUD Housing Programs Significant Deficiency

CORRECTIVE ACTION PLAN November 8, 2022 Birmingham Office Public Housing Division Medical Form Building 950 22nd Street North Suite 900 Birmingham, AL 35203 Dear Sir or Madam: The following details the Corrective Action Plan recommended for the March 31, 2022 audit: Name and address of independe...

CORRECTIVE ACTION PLAN November 8, 2022 Birmingham Office Public Housing Division Medical Form Building 950 22nd Street North Suite 900 Birmingham, AL 35203 Dear Sir or Madam: The following details the Corrective Action Plan recommended for the March 31, 2022 audit: Name and address of independent public accounting firm: Moody & Company P. 0. Box 698 Odenville, AL 35120 PART III. FEDERAL AWARD FINDING AND QUESTIONED COST 2022-001 - Section 8 Housing Choice Vouchers Program CFDA Number: 14.871 Compliance Requirements: Special Tests and Provisions Condition and Criteria: The PHA must inspect the unit leased to a family at least annually to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(3) and 982.405(b)). For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS deficiencies with 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month Page Two following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family's failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family- caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). Auditors' review of HQS inspections reflected that several inspections failed and were not reinspected within the required time frame. Type of Finding: Significant Deficiency Cause: The internal control structure was not adequate to prevent these deficiencies. Effect: HAP payments were not abated. Questioned Costs: $12,612 Auditors' Recommendation: We recommend the Housing Authority strengthen its internal controls to ensure that HQS deficiencies are corrected within the required time frame. Response to Finding: The Auditors' review reflected a sampling of inspections that were for HCV participants assigned to one coordinator who was about to retire and became complacent in her job responsibilities. The internal control system to prevent this from occurring was affected by a job position change. Corrective Action Plan: An inspection company has already been contracted with to schedule all annual and follow-up inspections for all HCV participants. Additionally, internal controls have been established as part of the new Assistant Director's position. Contact Person Responsible For Corrective Action: Sharon Parker, Executive Director Anticipated Completion Date: Already completed Sincerely, Sharon Parker Executive Director

View Audit 24967 Questioned Costs: $1

Finding 22557 (2022-001)

None 2022

Town of West Boylston

MA

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Town of West Boylston, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: ...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Town of West Boylston, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF TREASURY COVID-19 Coronavirus State and Local Recovery Funds Federal Assistance Listing Number 21.027 2022-001 ? Reporting to the Federal Government Compliance Requirement: Reporting Type of Finding: Compliance and Internal Control over Compliance ? Other Matter Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the U.S. Treasury that includes the total grant expenditures incurred for the reporting period. Since the Town is a Non-Entitlement Unit that received less than $10 million in funding, the Town was required to submit a project and expenditure report by April 30, 2022, and annually thereafter. Condition: The electronic report the Town submitted to the U.S. Treasury on April 30, 2022 reported the incorrect amount for total expenditures. Questioned Costs: None Reported. Context: The Town filed the required project and expenditure report in a timely manner. However, while submitting the report the Town entered the incorrect amount for total expenditures. Effect: The expenditures reported on the Town?s project and expenditure report did not match the accounting records. Cause: The Town entered the incorrect amount when submitting the report. Recommendation: Management should correct the report in the next reporting submission. Views of Responsible Officials and Planned Corrective Actions: Management made a good faith effort to correctly report its expenditures to the Treasury Department but made an error while filling out the report. Management will rectify the issue with the next submission in accordance with U.S. Department of Treasury?s recommended guidance. If the Oversight Agency has questions regarding this plan, please call Leslie Guertin, Town Accountant at 774-261-4060.

View Audit 19811

Finding 22543 (2022-001)

Significant Deficiency 2022

Wisconsin Coalition Against Sexual Assault Inc.

WI

Reporting Internal Control / Segregation of Duties

2022-001 Verification and Reconciliation of Grant Claims to Financial Statements Criteria: Processes and procedures should be in place to reconcile grant expenditures claimed to the financial records. Condition: WCASA has several grants that require tracking of actual costs charged and claimed a...

2022-001 Verification and Reconciliation of Grant Claims to Financial Statements Criteria: Processes and procedures should be in place to reconcile grant expenditures claimed to the financial records. Condition: WCASA has several grants that require tracking of actual costs charged and claimed against each grant. Spreadsheets are used to track grant budgets and actual expenditures claimed against the financial accounting system. During the year a clerical error was made, and a claim was submitted that was more than actual expenditures incurred for that period. To reconcile this, WCASA reduced future claims to make up for the error but ended up not claiming all of the expenditures incurred through the process. Cause: WCASA had turnover in the financial and accounting position. The original error was physically made by the previous accounting employee and was not fully discovered by the new accounting employee until the audit was in process. Effect: As a result of the reconciliation error, an additional claim needed to be submitted for the remaining contract balance to agree to actual expenditures incurred and an adjustment to record additional accounts receivable was necessary. Auditor?s Recommendation: While we know that the organization has a good process for reviewing and submitting claims, we recommend that a process be established for making sure any adjustments or corrections are documented. Additionally, that any such corrections be updated in all the supporting documentation to ensure that subsequent claims are supported by internal documentation and that the financial records are updated as necessary. Grantee Response: WCASA is aware of the importance of proper internal controls over financial and grant reporting. Unfortunately, a clerical error was made that was not fully reconciled before yearend. In addition, turnover in accounting personnel happened after the clerical error and the new staff was not aware that additional corrections were still necessary. WCASA will continue to review its procedures and ensure that the accounting records are reviewed and reconciled as necessary. Contact Person: Pennie Meyers, Executive Director Anticipated Completion Date: Complete

View Audit 23153

Finding 22537 (2022-003)

Material Weakness 2022

Cornerstone Rescue Mission

SD

Eligibility Material Weakness Internal Control / Segregation of Duties § 200.303

2022-003 Department of Veteran Affairs Federal Financial Assistance Listing 64.033, 20-SD-136-21, 20-SD-136-22, 10/1/2021-9/30/2022, 10/1/2022 ? 9/30/2023 VA Supportive Services for Veteran Families Program Eligibility Material Weakness in Internal Control over Compliance Finding Summary: Six...

2022-003 Department of Veteran Affairs Federal Financial Assistance Listing 64.033, 20-SD-136-21, 20-SD-136-22, 10/1/2021-9/30/2022, 10/1/2022 ? 9/30/2023 VA Supportive Services for Veteran Families Program Eligibility Material Weakness in Internal Control over Compliance Finding Summary: Six instances were identified in which the participant was not recertified within three months. Responsible Individuals: Teena Conrad, SSVF Program Coordinator Corrective Action Plan: Management has implemented a process for all recertifications to be calculated 90 days from the last recertification date, instead of at 90-day increments from the enrollment date. This will ensure recertification is done within three months. Anticipated Completion Date: April 17, 2023

View Audit 19669

Finding 22536 (2022-001)

Significant Deficiency 2022

Interstate Commission on the Potomac River Basin

MD

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

Reference Number: 2022-001 Prior Year Finding: No Federal Agency: U.S. Environmental Protection Agency Federal Program: Water Pollution Control Assistance Listing Number: 66.419 Award Number and Year: I-98339417 (10/1/2021 ? 9/30/2022) Compliance Requirement: Allowable Cost/Cost Principles ? Time an...

Reference Number: 2022-001 Prior Year Finding: No Federal Agency: U.S. Environmental Protection Agency Federal Program: Water Pollution Control Assistance Listing Number: 66.419 Award Number and Year: I-98339417 (10/1/2021 ? 9/30/2022) Compliance Requirement: Allowable Cost/Cost Principles ? Time and Effort Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Noncompliance Recommendation: The Commission should reevaluate its current process and update internal controls related to time and effort reporting. The Commission should not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding that $582 was improperly charged to EPA 106 Account #802 on one timesheet and not caught because of a change in personnel. ICPRB notes that EPA 106 Account #802 was not overcharged because ICPRB spent $80,000 more on this project than was charged to the federal government. Action taken in response to finding: Hiring of Office Manager to review the formulas used in timesheet entries [Completed February 2023]; Blocking of employees from adding accounts directly into their monthly timesheets without first including the account into the YTD portion of the timesheet software [Underway]. Name(s) of the contact person(s) responsible for corrective action: Michael Nardolilli, Executive Director Planned completion date for corrective action plan: March 2023 If the U.S. Environmental Protection Agency has questions regarding this plan, please call Michael Nardolilli, Executive Director at 301-274-8105.

View Audit 19157 Questioned Costs: $1

Finding 22530 (2022-001)

None 2022

Town of York

ME

School Nutrition Programs

Management?s Response/Corrective Action Plan: The York School Nutrition Department followed recommended USDA & State guidelines to perform meal counting during the COVID 19 period with tick sheets. The data was entered into a spreadsheet so Whitney, the Nutrition Director, could apply for the fundi...

Management?s Response/Corrective Action Plan: The York School Nutrition Department followed recommended USDA & State guidelines to perform meal counting during the COVID 19 period with tick sheets. The data was entered into a spreadsheet so Whitney, the Nutrition Director, could apply for the funding. There were some data entry errors going from the manual sheet to the spreadsheet at the building level. Going forward we are back to using our POS system which declares a name with each and every meal, therefore meal counts are left to the computer system and error-free. We have corrected and moved forward in making sure we are claiming the meals on our sheets. As Tick Sheets are no longer allowable our entries are now accurate and will be moving forward as well.

View Audit 21901

Finding 22529 (2022-001)

None 2022

East Sac County Community School District

IA

We have reviewed procedures and plan to make the necessary changes to improve internal control.

View Audit 21876

Finding 22528 (2022-002)

None 2022

East Sac County Community School District

IA

Internal Control / Segregation of Duties