Corrective Action Plans

Finding 30234 (2022-001)

Material Weakness 2022

OH

Questioned Costs

Recommendation: Management continues to redesign the control around this process to identify and correct such items on a timely basis and has hired new personnel to administer the control. We recommend the management company communicate written policies with clearly defined roles to its employees re...

Recommendation: Management continues to redesign the control around this process to identify and correct such items on a timely basis and has hired new personnel to administer the control. We recommend the management company communicate written policies with clearly defined roles to its employees regarding approval of vendor payments and financial statement reviews. Views of Responsible Officials and Planned Corrective Actions: The management company agrees with the auditors' findings. The management company had significant employee turnover in both the accounts payable and regional manager positions during several fiscal years. Additional training and review procedures will be discussed an communicated to the responsible parties. The management company will contact vendors to obtain refunds for duplicate invoice payments. It will also review its current procedures and clearly define rules with its employees to prevent errors from detection in the future.

View Audit 31817 Questioned Costs: $1

Finding 30233 (2022-003)

Material Weakness 2022

Panama Buena Vista Union School District

CA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to wh...

Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to whom all purchased items and services are provided, reflecting compliance with all program requirements. For the fiscal year under review, the District prioritized providing students and staff with technology needed to meet the otherwise unmet connectivity needs of students and school staff during the COVID-19 pandemic and recognizes the need for improved inventory tracking practices by all staff. The District believes that ECF Program support was not used to fund more than one connected device and more than one Wi-Fi hotspot per student or school staff member during the COVID-19 emergency period.

View Audit 31815

Finding 30232 (2022-002)

Material Weakness 2022

Panama Buena Vista Union School District

CA

Equipment & Real Property Management Procurement, Suspension & Debarment Subrecipient Monitoring

Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to wh...

Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to whom all purchased items and services are provided, reflecting compliance with all program requirements. For the fiscal year under review, the District prioritized providing students and staff with Chromebooks and other technology needed to access instruction and recognizes the need for improved inventory tracking practices by all staff.

View Audit 31815

Finding 30231 (2022-002)

Material Weakness 2022

Merrick, Inc.

MN

Reporting Internal Control / Segregation of Duties

Management?s Views and Corrective Action Plan: Management has implemented a corrective action plan as noted in Financial Statement Finding 2022-001. Merrick, Inc. only received Provider Relief Fund distributions for Period 2 and therefore reporting is complete. If instances arise in the future requi...

Management?s Views and Corrective Action Plan: Management has implemented a corrective action plan as noted in Financial Statement Finding 2022-001. Merrick, Inc. only received Provider Relief Fund distributions for Period 2 and therefore reporting is complete. If instances arise in the future requiring additional reporting, Merrick, Inc. will implement controls to ensure reported information is accurate prior to submission. / Person Responsible for Correction Action: John Wayne Barker, Executive Director / Completion Date: February 10, 2023.

View Audit 31137

Finding 30230 (2022-002)

Significant Deficiency 2022

Fresno Community Development Financial Inst. Dba Access Plus Capital

CA

Cash Management Reporting Significant Deficiency

Management?s Response and Corrective Action Plan: Due to staff turnover access to the reporting platform with USDA was lost. We will be working with USDA to re-obtaining access. Once the access is gained to the platform we are going to go back and submit the reports for the past due quarters. We exp...

Management?s Response and Corrective Action Plan: Due to staff turnover access to the reporting platform with USDA was lost. We will be working with USDA to re-obtaining access. Once the access is gained to the platform we are going to go back and submit the reports for the past due quarters. We expect to be back in compliance by the end of the year 2023.

View Audit 36291

Finding 30221 (2022-001)

Significant Deficiency 2022

Emergency Food Network of Tacoma and Pierce County

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

2022-001 Schedule of Federal Awards Finding: The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active SAM number. Auditor?s recommendation: We recommend staff training to review suspension and debarment, and SAM number status of subrecipi...

2022-001 Schedule of Federal Awards Finding: The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active SAM number. Auditor?s recommendation: We recommend staff training to review suspension and debarment, and SAM number status of subrecipients. We also recommend the implementation of annual confirmation of subrecipients? suspension and debarment and SAM number status. Actions Taken: EFN shall provide staff training to immediately review, verify, and document suspension and debarment, and SAM number status of subrecipients and schedule annual reviews, verification to document that the verification was conducted. Oversight of this process shall be monitored by the Director of Finance to ensure compliance of grant subrecipients. Individual responsible for corrective action plan implementation: Cynthia L. Chavez ? Interim Director of Finance Date of corrective action plan implementation: 08/25/2023

View Audit 36289

Finding 30220 (2022-001)

Significant Deficiency 2022

Federation of Organizations for the New York State Mentally Disabled,

NY

Reporting

When an extension is awarded on any grant, the Company will obtain written confirmation of the changes, if any, of reporting due dates to compared to the original Notice of Award.

View Audit 36288

Finding 30219 (2022-001)

None 2022

County of Warren

NY

Eligibility

Audit Finding Reference: 2022-001?Eligibility ALN #93.659 Planned Corrective Action: Our current practice is for our files to be audited by the Office of Children and Family Services on a quarterly basis and to use a checklist tool to ensure the files contain the required documentation. As indicate...

Audit Finding Reference: 2022-001?Eligibility ALN #93.659 Planned Corrective Action: Our current practice is for our files to be audited by the Office of Children and Family Services on a quarterly basis and to use a checklist tool to ensure the files contain the required documentation. As indicated above, there have been no issues with cases post 2015. Name of Contact Person: Christina Mastrianni Anticipated Completion Date: Currently implemented.

View Audit 36285

Finding 30218 (2022-005)

Significant Deficiency 2022

Jackson Street Youth Shelter, Inc.

OR

Reporting

The Organization will implement clear procedures to consistently record grant expenses ensuring that expenses do not exceed grant revenues. Finance staff will be trained on the procedures.

View Audit 36284

Finding 30192 (2022-005)

Significant Deficiency 2022

Michael Fields Agricultural Institute, Inc.

WI

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

Michael Fields will work with O'Leary & Anick to establish and implement policies and procedures in compliance with the Uniform Guidance. Contact person: Shannah Schmitt, MFAI, and Kevin O'Leary, O'Leary & Anick. Anticipated date of completion: December 2023.

View Audit 35974

Finding 30191 (2022-004)

Significant Deficiency 2022

Michael Fields Agricultural Institute, Inc.

WI

Cash Management Matching / Level of Effort / Earmarking

Michael Fields Agricultural Institute will implement policies and procedures and provide approval documentation to O'Leary & Anick for filing. Contact person: Shannah Schmitt, MFAI, and Kevin O'Leary, O'Leary and Anick. Anticipated date of completion: December 2023.

View Audit 35974

Finding 30190 (2022-003)

Significant Deficiency 2022

Michael Fields Agricultural Institute, Inc.

WI

Subrecipient Monitoring § 200.322 § 200.332

Michael Fields Agricultural Institute will work with O'Leary & Anick to establish policies and procedures to monitor subrecipient's activities in compliance with the Uniform Guidance requirements. The organization will review such policies and procedures annually or more frequently if necessary to r...

Michael Fields Agricultural Institute will work with O'Leary & Anick to establish policies and procedures to monitor subrecipient's activities in compliance with the Uniform Guidance requirements. The organization will review such policies and procedures annually or more frequently if necessary to reflect any changes. Contact Person: Shannah Schmitt, MFAI, and Kevin O'Leary, O'Leary & Anick. Anticipated date of completion: December 2023.

View Audit 35974

Finding 30189 (2022-002)

None 2022

Michael Fields Agricultural Institute, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles § 200.403 § 200.405

Submit indirect cost rate and support the cost through tracking and allocating administrative costs/overhead for each grant, which O'Leary & Anick can support for Michael Fields Agricultural Institute. Contact person: Shannah Schmitt, MFAI, and Kevin O'Leary, O'Leary & Anick. Anticipated date of com...

Submit indirect cost rate and support the cost through tracking and allocating administrative costs/overhead for each grant, which O'Leary & Anick can support for Michael Fields Agricultural Institute. Contact person: Shannah Schmitt, MFAI, and Kevin O'Leary, O'Leary & Anick. Anticipated date of completion: December 2023.

View Audit 35974 Questioned Costs: $1

Finding 30188 (2022-001)

Material Weakness 2022

Michael Fields Agricultural Institute, Inc.

WI

Cash Management Reporting § 200.508

Michael Fields Agricultural Institute will work with O'Leary & Anick for implementing correct process and record proper cost reports, financial closing procedures, and the SEFA. Contact Person: Shannah Schmitt, MFAI and Kevin O'Leary, O'Leary & Anick. Anticipated date of Completion: December 2023

View Audit 35974

Finding 30187 (2022-003)

Significant Deficiency 2022

New Mexico Community Development Loan Fund, Inc.

NM

Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

Condition: During our testing, we noted the Loan Fund did not comply with the period of performance requirements. We noted during out testing over allowable costs that 3 of the 45 tested payroll disbursements were for a pay period before the start of the period of performance. Recommendation: We rec...

Condition: During our testing, we noted the Loan Fund did not comply with the period of performance requirements. We noted during out testing over allowable costs that 3 of the 45 tested payroll disbursements were for a pay period before the start of the period of performance. Recommendation: We recommend that the Loan Fund reviews the period of performance for grants when applying expenditures to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management accepts this finding and has made efforts to review and update our policies and procedures to prevent future noncompliance with federal cost principals and period of performance requirements. Name(s) of the contact person(s) responsible for corrective action: Conchie Searle, CFO Planned completion date for corrective action plan: May 2023

View Audit 34715 Questioned Costs: $1

Finding 30186 (2022-002)

Significant Deficiency 2022

New Mexico Community Development Loan Fund, Inc.

NM

Questioned Costs Matching / Level of Effort / Earmarking § 200.303

Condition: During our testing, we noted that the Loan Fund?s internal controls were not sufficient in order to prevent miscalculation of allowable payroll costs. During our testing, 1 of the 45 tested payroll disbursements was incorrectly calculated. The total hours per the timesheet did not agree t...

Condition: During our testing, we noted that the Loan Fund?s internal controls were not sufficient in order to prevent miscalculation of allowable payroll costs. During our testing, 1 of the 45 tested payroll disbursements was incorrectly calculated. The total hours per the timesheet did not agree to the amount used for payment. The overall hours per timesheet were 4 hours less than the amount paid on check. Recommendation: We recommend that NMLF ensure that approvals of timesheets are correct in order to ensure compliance with federal allowable cost principals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management accepts this finding and has made efforts to review and update our policies and procedures to prevent future noncompliance with federal cost principals and requirements. Name(s) of the contact person(s) responsible for corrective action: Conchie Searle, CFO Planned completion date for corrective action plan: May 2023

View Audit 34715 Questioned Costs: $1

Finding 30182 (2022-001)

Material Weakness 2022

New Mexico Community Development Loan Fund, Inc.

NM

Procurement, Suspension & Debarment § 200.318 § 200.321

Condition: During our testing, we noted that the Loan Fund internal controls and accounting policies were not sufficient in regard to federal requirements for procurements and for ensuring vendors and contractors used are not suspended or debarred. Recommendation: We recommend that the Loan Fund rev...

Condition: During our testing, we noted that the Loan Fund internal controls and accounting policies were not sufficient in regard to federal requirements for procurements and for ensuring vendors and contractors used are not suspended or debarred. Recommendation: We recommend that the Loan Fund reviews the current financial policies and procedures in order to better serve the organization in documenting compliance with federal cost principals and requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management accepts this finding and has made efforts to review and update our policies to meet federal cost principles and requirements. These are currently pending approval by the Board of Directors for implementation. Name(s) of the contact person(s) responsible for corrective action: Conchie Searle, CFO Planned completion date for corrective action plan: May 2023

View Audit 34715

Finding 30181 (2022-001)

Significant Deficiency 2022

County of Wayne, New York

NY

Cash Management Internal Control / Segregation of Duties

Finding 2022-001: Certified Community Behavioral Health Clinic Expansion Grants Assistance Listing #93.696;Federal Agency: U.S. Department of Health and Human Services Grant Period: Year ended December 31, 2022 Effect: There is no documentation that the request for reimbursement was reviewed prior t...

Finding 2022-001: Certified Community Behavioral Health Clinic Expansion Grants Assistance Listing #93.696;Federal Agency: U.S. Department of Health and Human Services Grant Period: Year ended December 31, 2022 Effect: There is no documentation that the request for reimbursement was reviewed prior to submission. Recommendation: We recommend that the County document their review to demonstrate that claims were reviewed for accuracy and compliance with program requirements prior to submission. Management Response: The County will ensure that procedures are in place to ensure documentation of review of claims prior to submission for reimbursement. Context: Of the 13 claims submitted for reimbursement during 2022, we examined 2 to test the County's controls over compliance and compliance surrounding program requirements and determined that claims were submitted without documentation of review by the Director of Public Health. Additionally, we noted that 13 claims were submitted during 2022 as there was 1 claim covering February 2021 - December 2021 that was submitted in 2022 for reimbursement. Due to the delay in submission, the County was only reimbursed for $539,990 of the $652,990 costs incurred. Condition/Criteria: The County submits claims for reimbursement which are completed by County personnel and are to be reviewed by the Director of Public Health. The review of these claims for reimbursement is not documented and therefore there is no evidence available demonstrating that this review is taking place. Ultimately, the County submitted the claims for reimbursement during 2022 and had supporting documentation agreeing to the amounts requested, therefore this is not a compliance finding. Rather, this is a finding regarding the County's internal control over compliance.

View Audit 32917

Finding 30180 (2022-001)

Significant Deficiency 2022

Crowhaven Apartments, Inc.

MO

HUD Housing Programs

Findings - Major Federal Program Audit Significant Deficiency 2022-001 Timely Deposit of Surplus Cash Recommendation: We recommend Crowhaven Apartments, Inc. establish procedures to ensure that required deposits of surplus cash are made on a timely basis after the fiscal year end. Views...

Findings - Major Federal Program Audit Significant Deficiency 2022-001 Timely Deposit of Surplus Cash Recommendation: We recommend Crowhaven Apartments, Inc. establish procedures to ensure that required deposits of surplus cash are made on a timely basis after the fiscal year end. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and is in the process of incorporating procedures to ensure that all required surplus cash deposits are made timely. The required deposit was made February 2022.

View Audit 30830

Finding 30177 (2022-005)

Material Weakness 2022

Rosebud Sioux Tribe

SD

Allowable Costs / Cost Principles Eligibility Internal Control / Segregation of Duties

2022-005 - INTERNAL CONTROLS OVER COMPLIANCE AND COMPLIANCE OVER ALLOWABLE COSTS/ALLOWABLE ACTIVITIES - EXPENDITURES; RESPONSE: management agrees with the finding and has taken steps to address processes and implement procedures to ensure all transactions are properly approved.; Responsible Official...

2022-005 - INTERNAL CONTROLS OVER COMPLIANCE AND COMPLIANCE OVER ALLOWABLE COSTS/ALLOWABLE ACTIVITIES - EXPENDITURES; RESPONSE: management agrees with the finding and has taken steps to address processes and implement procedures to ensure all transactions are properly approved.; Responsible Official: Program Monitors, Finance manager, CFO, and Treasurer.

View Audit 24429

Finding 30174 (2022-006)

Material Weakness 2022

Rosebud Sioux Tribe

SD

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

2022-006 - INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE OVER ALLOWABLE COSTS/ALLOWABLE ACTIVITIES - PAYROLL; RESPONSE: Management agrees with the finding and has implemented process and approval processes regarding timesheets. This is a repeat finding from previous audit and addressed with the un...

2022-006 - INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE OVER ALLOWABLE COSTS/ALLOWABLE ACTIVITIES - PAYROLL; RESPONSE: Management agrees with the finding and has implemented process and approval processes regarding timesheets. This is a repeat finding from previous audit and addressed with the understanding that this finding would also come up in our 22 Audit.; Responsible Official: Christine Crow Eagele, Payroll Manager.

View Audit 24429

Finding 30164 (2022-005)

Significant Deficiency 2022

Orange County, North Carolina

NC

Employees must enter their time into Daysheets by 5 pm on the following business day, unless special permission is obtained from the employee?s supervisor. Employees are responsible for ensuring that the minutes/hours reported on the Daysheets agree to their time reported in Kronos. When they certif...

Employees must enter their time into Daysheets by 5 pm on the following business day, unless special permission is obtained from the employee?s supervisor. Employees are responsible for ensuring that the minutes/hours reported on the Daysheets agree to their time reported in Kronos. When they certify their time in the Daysheets program, they are certifying that they have reconciled their Daysheet time to the Kronos system. On a weekly basis by Wednesday at noon, Supervisors must verify the Daysheet time reported for the prior week for each direct report and that it agrees to the Kronos recordkeeping reports for that period. Supervisors must keep records evidencing that this reconciliation has been completed. This documentation can be requested for review by the DSS Accounting staff and/or auditors at any time. On a weekly basis by Thursday at noon, Accounting unit staff will verify the Daysheet time reported for the prior week for all department staff (required to complete a Daysheet) and that it agrees to the Kronos recordkeeping reports for the period. Accounting unit staff will utilize Kronos and Daysheet systems generated reports in the verification process. Supervisors and staff will be notified by email of any discrepancies and will have three business days to make corrections. Supervisors are responsible for counseling employees whose time in Daysheets do not agree to Kronos or for those who do not enter time within required timeframes without supervisor approval. On a monthly basis, according to the Daysheet Deadline Calendar provided by Accounting, each supervisor is responsible for approving the accuracy of the Daysheets in the Daysheets program. It is expected that the supervisor has properly reconciled the minutes and hours reported in the Daysheets to the Kronos system.

View Audit 38112

Finding 30162 (2022-001)

Significant Deficiency 2022

City of Rome, New York

NY

Reporting Subrecipient Monitoring

September 14, 2023 Oversight Agency: U.S. Department of Housing and Urban Development The City of Rome, New York respectfully submits the following corrective action plan for the year ended December 31, 2022. Independent Public Accounting Firm: D?Arcangelo & Co., LLP PO Box 4300 Rom...

September 14, 2023 Oversight Agency: U.S. Department of Housing and Urban Development The City of Rome, New York respectfully submits the following corrective action plan for the year ended December 31, 2022. Independent Public Accounting Firm: D?Arcangelo & Co., LLP PO Box 4300 Rome, NY 13440 Finding: 2022-01 Reporting under Federal Funding Accountability and Transparency Act (FFATA) Planned Action: The Treasurer will direct all departments with federal awards and subsequent sub-awards to report to the Finance Clerk any application FFATA transmittals on the date or soon after a contract is fully executed and received from the Office of the Corporation Counsel. Further, departments will be directed to initiate all purchase orders requests within one (1) week of receiving fully executed contracts from the Office of the Corporation Counsel. The Treasurer will update the Purchasing policy with the FFATA requirements and mandate timely purchase order requests and FFATA filings. Finance Clerk is to advise the Treasurer as well as applicable department heads of any late purchase order requests creating untimely FFATA filings. Contact Responsible: David C. Nolan, Treasurer Anticipated Completion Date: November 15, 2023

View Audit 30878

Finding 30161 (2022-003)

Material Weakness 2022

Mountain Valley School District Re-1

CO

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.302

Finding 2022-003:COVID-19 Education Stabilization Fund, CFDA 84.425U U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Activities Allowed and Unallowed, Allowable Costs/Cost Principles Grant No.: 4414 Type of Finding: Internal Control O...

Finding 2022-003:COVID-19 Education Stabilization Fund, CFDA 84.425U U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Activities Allowed and Unallowed, Allowable Costs/Cost Principles Grant No.: 4414 Type of Finding: Internal Control Over Compliance (material weakness) and Compliance (material noncompliance) Recommendation: The District should strengthen its internal controls with adopted policies and procedures to include a review of reimbursement requests to ensure indirect costs are allowable and adequate source documentation is maintained for federally-funded activities. Action Taken: Adequate documentation will be maintained to support the calculations of the indirect costs and any other costs associated with ESSER funding. If the U.S. Department of Education has questions regarding this plan, please call the responsible party listed below. Sincerely yours, Jeff Bollinger Superintendent Mountain Valley School District RE-1 Lisa DuPont Co-Business Manager Mountain Valley School District RE-1 Rebecca Quintana Co-Business Manager Mountain Valley School District RE-1

View Audit 38111 Questioned Costs: $1

Finding 30160 (2022-002)

Significant Deficiency 2022

Mountain Valley School District Re-1

CO

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-002:COVID-19 Education Stabilization Fund, CFDA 84.425D U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4425 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance ...

Finding 2022-002:COVID-19 Education Stabilization Fund, CFDA 84.425D U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4425 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncompliance) Recommendation: The District should strengthen its internal controls with adopted policies and procedures to ensure compliance with federal program reporting requirements. Action Taken: The district will strength its internal control to ensure that all reporting requirements are met in a timely manner. If the U.S. Department of Education has questions regarding this plan, please call the responsible party listed below. Sincerely yours, Jeff Bollinger Superintendent Mountain Valley School District RE-1 Lisa DuPont Co-Business Manager Mountain Valley School District RE-1 Rebecca Quintana Co-Business Manager Mountain Valley School District RE-1

View Audit 38111

Corrective Action Plans

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