Corrective Action Plans

Finding 22451 (2022-002)

None 2022

Drake Manor Housing Development Fund Corporation

MA

HUD Housing Programs

Name of Auditee: Drake Manor Housing Development Fund Corporation Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2022 CAP Prepared by: Brian Tasso, Controller Phone: 781-932-9229 (A) Current Finding on the Schedule of Findings and Responses (2) Audit ...

Name of Auditee: Drake Manor Housing Development Fund Corporation Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2022 CAP Prepared by: Brian Tasso, Controller Phone: 781-932-9229 (A) Current Finding on the Schedule of Findings and Responses (2) Audit Finding 2022-002 - Unauthorized Use of Project Funds (a) Comments on the finding and recommendation: Management agrees with the finding. (b) Actions Taken: Management will deposit the $17,826 as soon as possible. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by December 31, 2023.

View Audit 22426

Finding 22450 (2022-001)

None 2022

Drake Manor Housing Development Fund Corporation

MA

HUD Housing Programs

Name of Auditee: Drake Manor Housing Development Fund Corporation Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2022 CAP Prepared by: Brian Tasso, Controller Phone: 781-932-9229 (A) Current Finding on the Schedule of Findings and Responses (1) Audit ...

Name of Auditee: Drake Manor Housing Development Fund Corporation Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2022 CAP Prepared by: Brian Tasso, Controller Phone: 781-932-9229 (A) Current Finding on the Schedule of Findings and Responses (1) Audit Finding 2022-001 - Supportive Housing for the Elderly - 14.157 (a) Comments on the finding and recommendation: Management agrees with the finding. (b) Actions Taken: Management will deposit the $4,749 as soon as cash flow permits. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by December 31, 2023.

View Audit 22426

Finding 22448 (2022-002)

Significant Deficiency 2022

Community Action Agency of Butte County, Inc.

CA

Significant Deficiency Internal Control / Segregation of Duties

2022-002 - Tri-Partite Board Composition Upon request from the California Department of Community Services and Development (CSD), the Agency's Board of Directors submitted a signed Letter of Intent to reduce our Board Membership from 12 members to 9 members. The letter was accepted by CSD. In July o...

2022-002 - Tri-Partite Board Composition Upon request from the California Department of Community Services and Development (CSD), the Agency's Board of Directors submitted a signed Letter of Intent to reduce our Board Membership from 12 members to 9 members. The letter was accepted by CSD. In July of2023 the remaining Public Sector Board vacancy was filled, bringing the Board of Directors to their full complement of 9 members comprised of I/3rd Low-Income Representatives, I/3rd Private Representatives and 113rd Public Representatives. Person(s) Responsible: Danny Xin Liu : 6 months 9/18/2023

View Audit 22412

Finding 22447 (2022-002)

Material Weakness 2022

Northwest Connecticut Association for the Arts, Inc.

CT

Reporting Material Weakness Matching / Level of Effort / Earmarking

Section III - Federal Awards Findings and Questioned Costs Finding #2022-002 Material Weakness - Late Submission of Federal Single Audit Report Recommendation: Management should make the proper changes to its finance functions to ensure it has sufficient staffing resources to keep its accounting rec...

Section III - Federal Awards Findings and Questioned Costs Finding #2022-002 Material Weakness - Late Submission of Federal Single Audit Report Recommendation: Management should make the proper changes to its finance functions to ensure it has sufficient staffing resources to keep its accounting records up to date for its federal programs. Corrective Action: The Theatre has experienced difficulty hiring a qualified Accounting Manager due to the current tight labor market and limitations on ability to provide market-level compensation. At its meeting on Monday, April 17, 2023, the Internal Committee of the Board of Directors of the Theatre approved Management entering into an agreement for services with Your Part-Time Controller, a firm that specializes in providing outsourced accounting services to non-profit entities. The firm is expected to begin working with Management within 30 days to assess the current accounting system, develop and then implement a plan for strengthening the entire accounting and financial reporting framework. In addition, the Board has added two Directors with extensive financial backgrounds who will be working closely with Management to support this project and ensure that timely and accurate financial reporting is available to both the Board and the constituents of the Theatre going forward. Person Responsible for Corrective Action: Rufus de Rham, Executive Director Anticipate Completion Date for Corrective Action Plan: The Plan will be implemented immediately to ensure timely audit completion for the period ending June 30, 2023.

View Audit 22373

Finding 22442 (2022-001)

Significant Deficiency 2022

Joliet Public Schools District 86

IL

Reporting

The District will implement an internal procedure to ensure proper filing within the 20 days of quarter end to be in reporting compliance.

View Audit 22208

Finding 22441 (2022-001)

Significant Deficiency 2022

Sunshine Community Health Center, Inc.

AK

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

Financial Statement Finding: 2022-001 ? Significant Deficiency in Application of Organization's Sliding Fee Discounts Policy - Name and Contact Person: Gina McCullough, Chief Financial Officer, 907-733-2273, gmccullough@sunshineclinic.org - Corrective Action: The Organization has taken steps to ens...

Financial Statement Finding: 2022-001 ? Significant Deficiency in Application of Organization's Sliding Fee Discounts Policy - Name and Contact Person: Gina McCullough, Chief Financial Officer, 907-733-2273, gmccullough@sunshineclinic.org - Corrective Action: The Organization has taken steps to ensure that staff are proficient in the completion of the application of the slide adjustments within the EHR system and are working to prove the review process of those adjustments applied to ensure compliance.- Proposed Completion Date: April 30, 2023

View Audit 22028

Finding 22440 (2022-003)

Material Weakness 2022

Aabr, Inc.

NY

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

AABR will be re-evaluating its policy and procedures to ensure that all documents and approvals are within agency guidelines within the invoice processing procedures. AABR will also ensure that all set invoice documents are properly filed creating an efficient turn around for accurate reporting. Re...

AABR will be re-evaluating its policy and procedures to ensure that all documents and approvals are within agency guidelines within the invoice processing procedures. AABR will also ensure that all set invoice documents are properly filed creating an efficient turn around for accurate reporting. Responsible person: Richard Flores (CFO)/ Angela McKenzie ( Dir of Finance) Anticipated completion date: December/2023

View Audit 21811 Questioned Costs: $1

Finding 22439 (2022-002)

Significant Deficiency 2022

Yeshiva of Phoenix

AZ

Procurement, Suspension & Debarment Allowable Costs / Cost Principles School Nutrition Programs

Corrective Action Plan Yeshiva of Phoenix This corrective action plan is in response to the audit conducted by Price Kong. There were some items that were requested for the audit that we did not have receipts or backup. From now on: - We will not issue any reimbursement without a receipt to match...

Corrective Action Plan Yeshiva of Phoenix This corrective action plan is in response to the audit conducted by Price Kong. There were some items that were requested for the audit that we did not have receipts or backup. From now on: - We will not issue any reimbursement without a receipt to match. - We will require receipts for all purchases made with school funds. If we do not get receive a receipt we will send text messages and phone the purchaser/merchant until we do. If we still do not receive a receipt we will bill the purchaser for the item. - All receipts will be scanned and then matched to the purchase when we do the monthly reconciliation. - Any payroll change will be documented in writing, preferably signed by both parties. Alternatively, an email will be sent to both parties documenting the change. The email will be filed and stored. - Any new employee will receive a contract or an email confirming their salary. - In addition to storing our bank statements, we will also keep a digital record of any checks that we receive, and we will match these checks to our accounts. - We will keep formal minutes of all board meetings. These minutes will be distributed to all board members and stored. - We will request an updated depreciation schedule from our accountant every year. - We will meet with an accountant from Price Kong who will help us establish a formal accounting manual so that we will have set standards for all bookkeeping. Thank you for conducting the audit for us. Gaby Friedman, Vice President On behalf of Yeshiva of Phoenix.

View Audit 21772

Finding 22438 (2022-001)

None 2022

Meadow Brook Apartments

TX

Reporting

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency was funded on July 1, 2022 in the amount of $560. Management will...

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency was funded on July 1, 2022 in the amount of $560. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: July 1, 2022

View Audit 21759

Finding 22433 (2022-001)

Material Weakness 2022

Allentown School District

PA

Procurement, Suspension & Debarment School Nutrition Programs

CORRECTIVE ACTION PLAN Corrective Action Plan (CAP) Name of Auditee: Allentown School District Auditee Identi?cation Number: 23-6003488 Name of Audit Firm: Zelenkofske Axelrod LLC Period covered by Audit: July 1, 2021 ? June 30, 2022 CAP prepared by: Diane Richards, Chief Financial Of?cer Tele...

CORRECTIVE ACTION PLAN Corrective Action Plan (CAP) Name of Auditee: Allentown School District Auditee Identi?cation Number: 23-6003488 Name of Audit Firm: Zelenkofske Axelrod LLC Period covered by Audit: July 1, 2021 ? June 30, 2022 CAP prepared by: Diane Richards, Chief Financial Of?cer Telephone number: 484-765-4011 A. Current Finding on the Schedule of Finding, Questioned Costs, and Recommendations: 1. Of the 25 expenditures selected for testing, 11 expenditures were not properly approved a. Action(s) Taken or Planned on the Finding The School District agrees with the ?nding and is working towards implementing better controls in the Child Nutrition Services Department. b. Name and Title of the person responsible for resolution: Gina Giarratana, Director of Student Nutrition c. Anticipated completion date: July 1, 2023 2. Of the 25 employees selected for testing, 1 employee did not have proper clearances. a. Action(s) Taken or Planned on the Finding The School District agrees with the ?nding and is working towards implementing better controls in the Human Resources Department. b. Name and Title of the person responsible for the resolution: William Seng, Executive Director of Human Resources c. Anticipated completion date: July 1, 2023

View Audit 21657

Finding 22431 (2022-001)

Significant Deficiency 2022

Teche Action Board

LA

Corrective Action Plan 2 CFR Sec 200.511(c) May 31, 2022. Finding Number: 2022-001. Planned Corrective Action: In September 2022, Teche identified this as an area of concern and has implemented additional controls designed to ensure that the proper sliding fee discount categories are applied by the ...

Corrective Action Plan 2 CFR Sec 200.511(c) May 31, 2022. Finding Number: 2022-001. Planned Corrective Action: In September 2022, Teche identified this as an area of concern and has implemented additional controls designed to ensure that the proper sliding fee discount categories are applied by the Patient Service Representatives and that the correct sliding fee discount is applied by the Billing Department. Anticipated Completion Date: January 31, 2023. Responsible Contact Person: Nikina Vilcan, CFO.

View Audit 20088

Finding 22430 (2022-002)

Material Weakness 2022

Las Animas / Bent County Housing Authority

CO

Internal Control / Segregation of Duties

Views of responsible officials and corrective action plans: With the new staff member hired in 2023 and controls inherent in the newly implemented software, review and recalculation can be conducted more readily by Management. The new staff member has been provided much more training, especially a...

Views of responsible officials and corrective action plans: With the new staff member hired in 2023 and controls inherent in the newly implemented software, review and recalculation can be conducted more readily by Management. The new staff member has been provided much more training, especially after the Pandemic restrictions have been relaxed, and this staff member will be pursuing Certification in Voucher Management Specialist.

View Audit 20798

Finding 22429 (2022-001)

Material Weakness 2022

Las Animas / Bent County Housing Authority

CO

HUD Housing Programs Internal Control / Segregation of Duties

Views of responsible officials and corrective action plans: the one staff position turned over in 2021 and 2022 and the organization experienced recruitment difficulties in the small rural community. The Management Agent implemented a short-term solution by utilizing upper management to perform ess...

Views of responsible officials and corrective action plans: the one staff position turned over in 2021 and 2022 and the organization experienced recruitment difficulties in the small rural community. The Management Agent implemented a short-term solution by utilizing upper management to perform essential functions of the position until it was filled in early 2023 by permanent staff. In that short-term interim, HQS were performed if tenant had an issue that needed addressed, or a request was presented to LA/BC HA. It was also determined that PIC was not being updated in early 2022 due to staff performance and INSPIRE technology issues. Bi-annual inspections continued until permanent staff were hired. As of February 2023, the LA/BC HA has performed all HQS inspections to move to the triennial inspection allowable for small rural Housing Authorities. We believe this Finding has been resolved.

View Audit 20798

Finding 22428 (2022-005)

Material Weakness 2022

Las Animas / Bent County Housing Authority

CO

Internal Control / Segregation of Duties § 200.36

Views of responsible officials and corrective action plans: Staff responsible for the timely completion of financial records and reports are no longer employed by the Management Agent. An additional temporary consultant that is professionally trained and credentialed has been engaged to assist with...

Views of responsible officials and corrective action plans: Staff responsible for the timely completion of financial records and reports are no longer employed by the Management Agent. An additional temporary consultant that is professionally trained and credentialed has been engaged to assist with trial balance and workpaper preparation to address delays and ensure timely submissions. This 2022 audit and submission will occur within the requirement.

View Audit 20798

Finding 22427 (2022-004)

Material Weakness 2022

Las Animas / Bent County Housing Authority

CO

Internal Control / Segregation of Duties

Views of responsible officials and corrective action plans: Management has reviewed procedures and practices related to document filing and retention. Specifically, all forms and file items to include supporting documents and calculations will be in hard-copy form rather than only electronically.

View Audit 20798

Finding 22426 (2022-003)

Material Weakness 2022

Las Animas / Bent County Housing Authority

CO

Internal Control / Segregation of Duties

Views of responsible officials and corrective action plans: This response is similar to the response regarding Finding 2023-003 in that the new staff member hired in 2023 and controls inherent in the newly implemented software provides for review and recalculation to be conducted more readily by Ma...

Views of responsible officials and corrective action plans: This response is similar to the response regarding Finding 2023-003 in that the new staff member hired in 2023 and controls inherent in the newly implemented software provides for review and recalculation to be conducted more readily by Management. The new staff member has been provided and has accepted much more training, especially after the Pandemic restrictions have been relaxed. This staff member will be pursuing Certification in Voucher Management Specialist and periodically trains and retrains on the software features and capabilities.

View Audit 20798

Finding 22423 (2022-001)

Significant Deficiency 2022

Attorney General's Sexual Assault Task Force

OR

Reporting Cash Management Significant Deficiency

Finding # 2022-001 Significant Deficiency over Reporting: One out of five reports tested were not submitted timely. The Task Force experienced staffing turnover in key management roles that resulted in late submissions of the progress and financial reports. Corrective Action: The Task Force hire...

Finding # 2022-001 Significant Deficiency over Reporting: One out of five reports tested were not submitted timely. The Task Force experienced staffing turnover in key management roles that resulted in late submissions of the progress and financial reports. Corrective Action: The Task Force hired a new executive director and plans to improve controls over report submissions. Anticipated Completion Date February 28, 2023

View Audit 20544

Finding 22417 (2022-002)

Material Weakness 2022

Greenwood Community School Corporation

IN

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

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd Pritchett Contact Phone Number: 317-889-4060 Views of Responsible Official: In reviewing and investigating the core of this finding, it was determined that there were three reports that did...

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd Pritchett Contact Phone Number: 317-889-4060 Views of Responsible Official: In reviewing and investigating the core of this finding, it was determined that there were three reports that did not have a secondary review signature on them. As this finding is in review of ESSER funding, it should be noted that most all guidance and direction for these grants came after they were issued. It should be noted that the three reports cited were interpreted as progress monitoring by the district and not "formal", therefore, not requiring signatures. All financial transactions related to this grant did receive a second review and signature in addition to the reporting of these grants on the annual SEFA report. Description of Corrective Action Plan: As controls are already established and the procedure for these grants established, a second signature (review) will be secured on all future reports. Anticipated Completion Date: Immediate

View Audit 20811

Finding 22408 (2022-001)

Material Weakness 2022

Greenwood Community School Corporation

IN

Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd Pritchett Contact Phone Number: 317-889-4060 Views of Responsible Official: The finding is not disputed. The corporation experienced turnover during the audit period in the cafeteria manage...

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd Pritchett Contact Phone Number: 317-889-4060 Views of Responsible Official: The finding is not disputed. The corporation experienced turnover during the audit period in the cafeteria manager's positon which may have contributed to inability to provide documentation of three quotes for the specified purchase. Description of Corrective Action Plan: On-going training and additional and more experience will continue to address proper documentation procedures. Anticipated Completion Date: Immediate

View Audit 20811

Finding 22405 (2022-002)

None 2022

Howard Payne University

TX

Reporting Student Financial Aid Eligibility

Enrollment Reporting to National Student Loan Data System (NSLDS) Explanation: It was found that some students enrollment data were being reported incorrectly. It is not known if the error is coming from PowerCampus or NCS as majority of student records are correctly submitted. Planned Corrective ...

Enrollment Reporting to National Student Loan Data System (NSLDS) Explanation: It was found that some students enrollment data were being reported incorrectly. It is not known if the error is coming from PowerCampus or NCS as majority of student records are correctly submitted. Planned Corrective Action: The Office of Financial Aid will be working more closely with Registrar?s Office on the enrollment reporting submitted to the National Student Clearinghouse (NCS) each reporting cycle. Errors will be reviewed to determine why the error happened and how to correct the issue to prevent future errors. Comparisons will be done between our report and NSC and then with NSLDS. Person Responsible for Corrective Action Plan: Karen LaQuey and Dr. Wendy McNeeley Anticipated Date of Completion: Ongoing. Will do review for success December 2022 and then again in May 2023

View Audit 20555

Finding 22404 (2022-001)

Significant Deficiency 2022

Howard Payne University

TX

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Incorrect Modular Return of Title IV Funding Explanation: Students that were enrolled in summer modules and required a Return to Title IV (R2T4) calculation were being processed under the standard summer session calculation and not under modules. If a student was enrolled in more than one module,...

Incorrect Modular Return of Title IV Funding Explanation: Students that were enrolled in summer modules and required a Return to Title IV (R2T4) calculation were being processed under the standard summer session calculation and not under modules. If a student was enrolled in more than one module, we did not review the enrollment between the two modules to determine percentage of attendance and if R2T4 was required. Planned Corrective Action: Additional review steps are in place to review summer module enrollment and percentages. The Return to Title IV calendar will be set up differently inside Common Origination and Disbursement (COD) to allow for the module funding calculations. Person Responsible for Corrective Action Plan: Karen LaQuey Anticipated Date of Completion: September 30, 2022

View Audit 20555

Finding 22403 (2022-002)

Material Weakness 2022

Valleylife and Related Entities

AZ

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

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal cont...

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the Organization is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Organization did not have proper review procedures in place to determine employees? qualifications for individual incentive pay that was allocated to the program. Responsible Individuals: Donna Cordova, CFO Corrective Action Plan: The CFO will review supporting documentation to provide a secondary review and approval of the summarized final expenditures listing used to claim allowable costs under federal programs. Anticipated Completion Date: This process will go into effect immediately.

View Audit 20284

Finding 22402 (2022-001)

Significant Deficiency 2022

Valleylife and Related Entities

AZ

Reporting Internal Control / Segregation of Duties § 200.303

Finding 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal cont...

Finding 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the Organization is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Organization did have two individuals involved in the reporting process, but did not have documented controls over the preparation and corresponding review of the required reporting during the period. Responsible Individuals: Donna Cordova, CFO and Cletus Thiebeau CEO Corrective Action Plan: VALLEYLIFE will add documentation in its Accounting & Finance Policies and Procedures that Federal Grant reporting will be reviewed, prior to submission to the federal granting agency, by the Supervisor of the individual preparing the reports. Anticipated Completion Date: This process will go into effect immediately and will be presented to the Finance Committee of the Board of Directors for approval at its March 2023 meeting as the VALLEYLIFE bylaws require.

View Audit 20284

Finding 22401 (2022-006)

Material Weakness 2022

Iron County Housing Commission

MI

Special Tests & Provisions HUD Housing Programs Internal Control / Segregation of Duties

Housing Choice Vouchers ? CFDA 14.871 Recommendation: The Commission should implement policies and procedures to ensure the utility allowance schedule is updated yearly. Action Taken: New management has taken over the Commission subsequent to the period under audit and will implement stronger int...

Housing Choice Vouchers ? CFDA 14.871 Recommendation: The Commission should implement policies and procedures to ensure the utility allowance schedule is updated yearly. Action Taken: New management has taken over the Commission subsequent to the period under audit and will implement stronger internal controls over the utility allowance schedule. Anticipated Completion Date of Action: June 15, 2023

View Audit 20168

Finding 22400 (2022-005)

Material Weakness 2022

Iron County Housing Commission

MI

Special Tests & Provisions HUD Housing Programs Internal Control / Segregation of Duties

Housing Choice Vouchers ? CFDA 14.871 Recommendation: The Commission should implement policies and procedures to ensure all federal compliances are followed pertaining to housing quality inspections and HQS enforcement. Action Taken: New management has taken over the Commission subsequent to the ...

Housing Choice Vouchers ? CFDA 14.871 Recommendation: The Commission should implement policies and procedures to ensure all federal compliances are followed pertaining to housing quality inspections and HQS enforcement. Action Taken: New management has taken over the Commission subsequent to the period under audit and will implement stronger internal controls over housing quality inspections. Anticipated Completion Date of Action: June 15, 2023

View Audit 20168

Corrective Action Plans

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