Corrective Action Plans

Finding 11370 (2022-001)

Material Weakness 2022

Grant County Public Transportation Benefit Area

WA

Procurement, Suspension & Debarment § 200.318

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Grant Transit Authority January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the Authority for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Grant Transit Authority January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the Authority for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The Transit Authority’s internal controls were inadequate for ensuring compliance with federal procurement, suspension and debarment requirements. Name, address, and telephone of Authority contact person: Stephanie Guettinger PO Box 870, Moses Lake, WA 98837 (509) 766-1663 Corrective action the auditee plans to take in response to the finding: Suspension and Debarment – The Grant Transit Authority (GTA) currently and during the audit period has measures in place for searching SAM.gov for all purchases $25,000 and greater when using Federal funds prior to entering a purchase contract. The GTA has now implemented a process of date stamping the printout from Sam.gov when the search results documents are printed. Additionally, the GTA will ensure that the document is saved in their documents on the date ran, to further verify the date the document was obtained. As a third verification, WSDOT now requires agencies to submit the SAM.gov printout in the approval package submitted to them so that they can verify and ensure the search was completed prior to their approving the agency procurement. Procurement – The Grant Transit Authority (GTA) is currently in the process of updating its written procurement policy to conform with Uniform Guidance (2 CFR 200.318-327) for all procurement activities. Included within the updated policy are procedures to follow for each procurement type to ensure all GTA Management and/or staff have written procedures to reference to and follow when conducting the various procurement types. The updating of the procurement policy with included procedures, shall provide guidance and assist in ensuring that the GTA is procuring goods and services in accordance with federal regulations, state law, as well as its own policies and procedures. Anticipated date to complete the corrective action: 4/01/2024. The Suspension and Debarment recommendation is currently being followed by the GTA with the corrective action already implemented. The GTA is diligently working on the procurement policy updates with established procedures and will submit to the Board of Directors for Board approval, prior to April 1, 2024.

View Audit 15282

Finding 11354 (2022-001)

Significant Deficiency 2022

United States Hispanic Chamber of Commerce

DC

Procurement, Suspension & Debarment

View of Responsible Officials and Corrective Action Plan – Management selected and presented contractors with proposals that were included in the original CNPP grant application and were approved by SBA prior to any disbursement of funds. Management also contemporaneously signed a memo attesting tha...

View of Responsible Officials and Corrective Action Plan – Management selected and presented contractors with proposals that were included in the original CNPP grant application and were approved by SBA prior to any disbursement of funds. Management also contemporaneously signed a memo attesting that each and every contractor hired for the CNPP program was verified to be eligible to provide services with to be procured with federal funds. This verification was done in SAM.gov searching for exclusions but the related documentation (i.e. screenshots) was not saved. However, Management has already updated its internal controls beginning of 2023 and now maintains each screenshot of suspension debarment verification performed in SAM.gov.

View Audit 15255

Finding 11349 (2022-002)

Significant Deficiency 2022

Bancroft Global Development

DC

Procurement, Suspension & Debarment § 200.318 § 200.320

Management Views and Corrective Action Plan: Management agrees with the finding and recommendation. Name and Title of Responsible Official: Michael Stock, Board Chairman Planned Completion Date: Immediately.

View Audit 15248

Finding 11348 (2022-001)

Significant Deficiency 2022

Bancroft Global Development

DC

Procurement, Suspension & Debarment § 200.213

Management Views and Corrective Action Plan: Management agrees with the finding and recommendation. Name and Title of Responsible Official: Michael Stock, Board Chairman Planned Completion Date: Immediately.

View Audit 15248

Finding 11336 (2022-004)

None 2022

City of Bedford

KY

Reporting § 200.512

The audit report on the financial statements for the year ended June 30, 2022, was issued November 27, 2023. The Data Collection form and reporting package will be submitted within 30 days thereafter.

View Audit 15187

Finding 11293 (2022-006)

Material Weakness 2022

Practical Farmers of Iowa

IA

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

Recommendation: We recommend the Organization implement documented reviews for all reports prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Practical Famers of Iowa has hired a new Grants Finan...

Recommendation: We recommend the Organization implement documented reviews for all reports prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Practical Famers of Iowa has hired a new Grants Finance Manager in August 2023. This was a new hire and new position within PFI. With the ability of the new accounting software to build budgets, apply expenses and deposits to specific grants and monitor reporting it required a Grants Finance Manager to assist with monitoring of this information. With the additional hire of the Grants Finance Manager, proper approval processes throughout all expenditures and deposits, it allows for accurate filing to be consistent from the start. Each grant has a grant owner, Heather Brown, Grants Finance Manager, builds the approved budget that was previously approved by Executive Staff, Sally Worley, Alisha Bowers, Kasey Bunce, Sarah Carlson and Christine Zrostlik. Name(s) of the contact person(s) responsible for corrective action: Sally Worley, Executive Director, Kasey Bunce, Finance Director, Chastity Schonhorst Finance Coordinator, Alisha Bower, Senior Operations Director, Sarah Carlson, Senior Program & Member Engagement Director, and Christine Zrostlik, Marketing & Communications Director. Planned completion date for corrective action plan: This has already been implemented as of August, 2023.

View Audit 15127

Finding 11292 (2022-005)

Significant Deficiency 2022

Practical Farmers of Iowa

IA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Recommendation: We recommend the Organization review their policies and procedures to ensure reimbursement requests are properly supported before submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Practical Famers of Iowa has hired a new Gran...

Recommendation: We recommend the Organization review their policies and procedures to ensure reimbursement requests are properly supported before submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Practical Famers of Iowa has hired a new Grants Finance Manager in August 2023. This was a new hire and new position within PFI. With the ability of the new accounting software to build budgets, apply expenses and deposits to specific grants and monitor reporting it required a Grants Finance Manager to assist with monitoring of this information. With the additional hire of the Grants Finance Manager, proper approval processes throughout all expenditures and deposits, it allows for accurate filing to be consistent from the start. Each grant has a grant owner, Heather Brown, Grants Finance Manager, builds the approved budget that was previously approved by Executive Staff, Sally Worley, Alisha Bowers, Kasey Bunce, Sarah Carlson and Christine Zrostlik. Name(s) of the contact person(s) responsible for corrective action: Sally Worley, Executive Director, Kasey Bunce, Finance Director, Chastity Schonhorst Finance Coordinator, Alisha Bower, Senior Operations Director, Sarah Carlson, Senior Program & Member Engagement Director, and Christine Zrostlik, Marketing & Communications Director. Planned completion date for corrective action plan: This has already been implemented as of March, 2023.

View Audit 15127 Questioned Costs: $1

Finding 11291 (2022-004)

Material Weakness 2022

Practical Farmers of Iowa

IA

Questioned Costs Cash Management Period of Performance § 200.303

Recommendation: We recommend the Organization implement a process to evaluate if expenses are eligible for reimbursement during the grant period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As mentioned above w...

Recommendation: We recommend the Organization implement a process to evaluate if expenses are eligible for reimbursement during the grant period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As mentioned above with the implementation of our new accounting software in March 2023, it allows for expenses and payments to be allocated to each grant as intended and drawn down specifically to that grant. In doing this, it allows for constant and consistent tracking for live to date tracking and allows for revenue and expenses to be reviewed and reported at any point in time. In allowing for constant tracking of this information it allows us to send out monthly and/or quarterly invoices for reimbursement from our grantors. Name(s) of the contact person(s) responsible for corrective action: Sally Worley, Executive Director, Kasey Bunce, Finance Director, Chastity Schonhorst Finance Coordinator, Alisha Bower, Senior Operations Director, Sarah Carlson, Senior Program & Member Engagement Director, and Christine Zrostlik, Marketing & Communications Director. Planned completion date for corrective action plan: This has already been implemented as of March, 2023.

View Audit 15127 Questioned Costs: $1

Finding 11290 (2022-003)

Significant Deficiency 2022

Practical Farmers of Iowa

IA

Procurement, Suspension & Debarment

Recommendation: We recommend the Organization review the various procurement requirements with the individuals involved in this process to ensure they understand the requirements. It is also recommended to review the policies and procedures around procurement to ensure key individuals are following ...

Recommendation: We recommend the Organization review the various procurement requirements with the individuals involved in this process to ensure they understand the requirements. It is also recommended to review the policies and procedures around procurement to ensure key individuals are following them.. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We plan on documenting this better going forward. Before this was done and conversations happened verbally and followed up with email confirmations. Going forward there will be more than one quote provided and written down and saved with the grant files for reference. Name(s) of the contact person(s) responsible for corrective action: All staff will need to be aware of this as it relates to all grants and not just specific funding sources. For consistency we will follow a universal procurement policy to align will all funding types. Christine Zrostlik, Communications and Marketing Director, Rachel Deutmeyer, Senior Video Coordinator, Sally Worley, Executive Director, Kasey Bunce, Finance Director, Alisha Bower, Senior Operations Director Planned completion date for correctiv e action plan:February 1, 2024

View Audit 15127

Finding 11286 (2022-001)

Significant Deficiency 2022

Bebashi - Transition to Hope

PA

Reporting

To whom it may concern: Regarding the late filing of the single audit report with the federal awarding agency, the books were closed in a timelier manner and the audit field work has started in order for the audit to be completed and filed in a timely manner for 6/30/2023. We have established proced...

To whom it may concern: Regarding the late filing of the single audit report with the federal awarding agency, the books were closed in a timelier manner and the audit field work has started in order for the audit to be completed and filed in a timely manner for 6/30/2023. We have established procedures and controls to ensure all required reports are filed timely. I will be in charge and overseeing the process. Wil Torres Director of Finance

View Audit 15104

Finding 11261 (2022-004)

Material Weakness 2022

Pittsfield Housing Authority

RI

HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring

2022-004 –Noncompliance Reporting – ALN#14.871 – Housing Voucher Cluster and ALN#14.850 – Public & Indian Housing The audit services procurement was a multiyear contract. The auditor for the 2023 audit is already in place and PHA will submit the 2023 audit timely. Planned Implementation Date of Corr...

2022-004 –Noncompliance Reporting – ALN#14.871 – Housing Voucher Cluster and ALN#14.850 – Public & Indian Housing The audit services procurement was a multiyear contract. The auditor for the 2023 audit is already in place and PHA will submit the 2023 audit timely. Planned Implementation Date of Corrective Action Reminders to Staff regarding appropriate verification of all income: Completed Updates to Section 8 Administrative Plan and ACOP: 12/31/23 Retraining of staff, checklists and QC audit procedures: 6/30/24 Person(s) Responsible for Corrective Actions: Paul Dettman, PHA Consultant Tracy Pero, Section 8 Staff Leased Housing Program Manager Senior Public Housing Manager

View Audit 15062

Finding 11260 (2022-003)

Material Weakness 2022

Pittsfield Housing Authority

RI

Eligibility HUD Housing Programs Material Weakness

2022-003 – Eligibility Rent Calculations – ALN#14.850 – Public & Indian Housing The finding of missing income verifications for eligibility and recertification rent calculations is being addressed as part of a holistic review under the Recovery Agreement of Federal Public Housing program compliance,...

2022-003 – Eligibility Rent Calculations – ALN#14.850 – Public & Indian Housing The finding of missing income verifications for eligibility and recertification rent calculations is being addressed as part of a holistic review under the Recovery Agreement of Federal Public Housing program compliance, including an update to the Admissions and Continued Occupancy Policy (ACOP), retraining for all Public Housing staff and implementation of initial and recertification checklists as well as regular QC audits. Planned Implementation Date of Corrective Action Reminders to Staff regarding appropriate verification of all income: Completed Updates to Section 8 Administrative Plan and ACOP: 12/31/23 Retraining of staff, checklists and QC audit procedures: 6/30/24 Person(s) Responsible for Corrective Actions: Paul Dettman, PHA Consultant Tracy Pero, Section 8 Staff Leased Housing Program Manager Senior Public Housing Manager

View Audit 15062

Finding 11259 (2022-002)

Material Weakness 2022

Pittsfield Housing Authority

RI

Questioned Costs HUD Housing Programs Special Tests & Provisions

2022-002–Rent Reasonableness Determination–ALN14.871– Housing Voucher Cluster Effective 3/3/23, PHA switched from manual calculations of rent reasonableness to a web-based Rental Reasonableness software designed to meet HUD standards. Rent reasonableness determinations are now being made for all par...

2022-002–Rent Reasonableness Determination–ALN14.871– Housing Voucher Cluster Effective 3/3/23, PHA switched from manual calculations of rent reasonableness to a web-based Rental Reasonableness software designed to meet HUD standards. Rent reasonableness determinations are now being made for all participants prior to initial HAP contract execution and in conjunction with any requested rent increases. Planned Implementation Date of Corrective Action Reminders to Staff regarding appropriate verification of all income: Completed Updates to Section 8 Administrative Plan and ACOP: 12/31/23 Retraining of staff, checklists and QC audit procedures: 6/30/24 Person(s) Responsible for Corrective Actions Paul Dettman, PHA Consultant: Tracy Pero, Section 8 Staff Leased Housing Program Manager Senior Public Housing Manager

View Audit 15062 Questioned Costs: $1

Finding 11258 (2022-001)

Material Weakness 2022

Pittsfield Housing Authority

RI

HUD Housing Programs Eligibility Material Weakness

2022-001 – Eligibility Rent Calculations –ALN#14.871 – Housing Voucher Cluster The finding of missing income verifications for eligibility and recertification rent calculations is being addressed as part of a holistic review under the Recovery Agreement of Section 8 program compliance, including an ...

2022-001 – Eligibility Rent Calculations –ALN#14.871 – Housing Voucher Cluster The finding of missing income verifications for eligibility and recertification rent calculations is being addressed as part of a holistic review under the Recovery Agreement of Section 8 program compliance, including an update to the Section 8 Administrative Plan, retraining for all Section 8 staff and implementation of initial and recertification checklists as well as regular QC audits. Planned Implementation Date of Corrective Action Reminders to Staff regarding appropriate verification of all income: Completed Updates to Section 8 Administrative Plan and ACOP: 12/31/23 Retraining of staff, checklists and QC audit procedures: 6/30/24 Person(s) Responsible for Corrective Actions: Paul Dettman, PHA Consultant Tracy Pero, Section 8 Staff Leased Housing Program Manager Senior Public Housing Manager

View Audit 15062

Finding 11257 (2022-002)

Significant Deficiency 2022

Bd Performing Arts

CA

Subrecipient Monitoring Eligibility Reporting

Corrective Action Plan: Management concurs with the finding and a reconciliation of costs charged to the SVOG award was provided to the auditors after requested. Management will implement procedures to ensure that a timely reconciliation of costs is maintained for costs charged to any future Federal...

Corrective Action Plan: Management concurs with the finding and a reconciliation of costs charged to the SVOG award was provided to the auditors after requested. Management will implement procedures to ensure that a timely reconciliation of costs is maintained for costs charged to any future Federal awards. Name of Responsible Person: Mike Stone, COO Anticipated Completion Date: January 31, 2024

View Audit 15051

Finding 11255 (2022-004)

None 2022

Telamon Corporation

NC

Questioned Costs Allowable Costs / Cost Principles

Identifying Number: 2022-004 - Indirect Cost and Fringe Benefit Rates Finding: Sections 200.414 and 200.431 of Subpart E of the Uniform Guidance require that indirect costs and fringe benefits costs charged to federal programs must be reasonable and allocated to the federal program based on a writ...

Identifying Number: 2022-004 - Indirect Cost and Fringe Benefit Rates Finding: Sections 200.414 and 200.431 of Subpart E of the Uniform Guidance require that indirect costs and fringe benefits costs charged to federal programs must be reasonable and allocated to the federal program based on a written policy, and self-insured expenses must be based on historical experience and reasonable assumptions. The Organization did not perform a timely calculation or review of the indirect rate based on actual expenses compared to the provisional rate being used, in order to determine if the amount being charged resulted in an adjustment to the billing for the program. Corrective Actions Taken or Planned: Adjustments made to our workers compensation captive insurance liability resulted in lower than our expected fringe reimbursement rate. This was identified after year-end as part of the audit process, so it was unable to be addressed during the fiscal year. Normal practice is to use 403(b) match to bring the fringe pool to 51%. Late adjustments prevented this from occurring during fiscal year 2022. Improving the monthly close cycle and starting audits earlier following each fiscal year will allow for adjustments to be made to fringe to meet the 51% goal. Indirect cost rate negotiations must use audited financials. Completing the audit on time will allow for negotiations to take place timely. New audit scheduled is being implemented with the auditors to include pre-year-end audit work and an earlier post year-end start. Automated process in the cost rate reports and year end close will further increase speed and accuracy of rate reporting. Responsible Official: Michole Greenwood, Controller. Actual or Anticipated Completion Date: Fiscal year 2023 audit completion by June 30, 2024 and implementation of new accounting software completed October 2023.

View Audit 15042 Questioned Costs: $1

Finding 11253 (2022-003)

None 2022

Telamon Corporation

NC

Reporting

Identifying Number: 2022-003 - Late Audit Reporting Finding: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. The Organization did not complete...

Identifying Number: 2022-003 - Late Audit Reporting Finding: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. The Organization did not complete and submit their audit for the year ended September 30, 2022 to the federal clearinghouse until January 2024. Corrective Actions Taken or Planned: Poor accounting systems require intense manual processing and prevent timely completion of year and audit required items. Due to the timing of the engagement the 2022 audit was started late, repeated changes in information submitted and tight audit personnel availability combined to further delay the audit. Our new accounting system and the second year with our current auditor will break this cycle. Fiscal year 2023’s audit will be conducted with an audit schedule planned to include starting earlier and to include pre-year-end close audit work in future years. Responsible Official: Michael Vazquez, CFO. Actual or Anticipated Completion Date: Fiscal year 2023 audit is expected to be completed by June 30, 2024.

View Audit 15042

Finding 11226 (2022-002)

Significant Deficiency 2022

Adults and Youth United Development Association. INC

TX

Reporting § 200.512

Objective:

View Audit 15012

Finding 11226 (2022-002)

Significant Deficiency 2022

Adults and Youth United Development Association. INC

TX

Reporting § 200.512

To enhance the organization’s financial reporting process and ensure compliance with federal regulations by implementing robust procedures, improving internal controls, and fostering a

View Audit 15012

Finding 11226 (2022-002)

Significant Deficiency 2022

Adults and Youth United Development Association. INC

TX

Reporting § 200.512

culture of timely submission, thereby preventing any recurrence of late filling, and addressing the findings outlined in Reference Number 2021-001 and 2022-002 Section III

View Audit 15012

Finding 11226 (2022-002)

Significant Deficiency 2022

Adults and Youth United Development Association. INC

TX

Reporting § 200.512

1. Root Cause Analysis:

View Audit 15012

Finding 11226 (2022-002)

Significant Deficiency 2022

Adults and Youth United Development Association. INC

TX