Corrective Action Plans

Finding 571640 (2024-001)

Material Weakness 2024

Kimball County

NE

Internal Control / Segregation of Duties

Corrective Action Planned: The transit will continue to implement policy when needed to and have the Kimball County Clerk’s Office, Kimball Transit Advisory Board and the Kimball County Commissioners review transactions and expenses to lower the risk. Anticipated Completion Date: June 30, 2025 Respo...

Corrective Action Planned: The transit will continue to implement policy when needed to and have the Kimball County Clerk’s Office, Kimball Transit Advisory Board and the Kimball County Commissioners review transactions and expenses to lower the risk. Anticipated Completion Date: June 30, 2025 Responsible Party: Christy Warner, Transit Administrator

View Audit 362582

Finding 571638 (2024-001)

Significant Deficiency 2024

Special Olympics Indiana, Inc.

IN

Questioned Costs Allowable Costs / Cost Principles § 200.430

U.S. Department of Education and U.S. Department of Health and Human Services Special Olympics Indiana, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Audit period: January 01, 2024 – December 31, 2024 The findings from the schedule of findings a...

U.S. Department of Education and U.S. Department of Health and Human Services Special Olympics Indiana, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Audit period: January 01, 2024 – December 31, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT There were no findings in the current year that require a corrective action plan FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2024-001 Special Education – Special Olympics Education Programs – Assistance Listing No. 84.380 Recommendation: We recommend that the Organization ensure policies and procedures for reviewing and approving payroll expenditures for grant programs be strengthened to ensure mathematical accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The process for reviewing salaries and benefits charged to grants has been modified. On at least a quarterly basis, the CFO reviews salaries expenses coded to the grant in the grant tracking worksheets and verifies amounts against actual payroll reports. Name(s) of the contact person(s) responsible for corrective action: Karen Kennelly, CFO Planned completion date for corrective action plan: Implemented If the U.S. Department of Education and/or U.S. Department of Health and Human Services has questions regarding this plan, please call Karen A. Kennelly, CFO, 317-695-3778.

View Audit 362576 Questioned Costs: $1

Finding 571637 (2024-001)

Significant Deficiency 2024

Gates Senior Housing, Inc.

NY

HUD Housing Programs

Section 232 Mortgage Insurance for Nursing Homes - Assistance Listing No. 14.157 Recommendation: The auditor recommends that management increase their coverage amount to come into compliance with HUD requirements, as well as develop policies and procedures to monitor required coverage minimums to ...

Section 232 Mortgage Insurance for Nursing Homes - Assistance Listing No. 14.157 Recommendation: The auditor recommends that management increase their coverage amount to come into compliance with HUD requirements, as well as develop policies and procedures to monitor required coverage minimums to ensure that actual coverage amount is kept at least at that level. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Fidelity Bond insurance coverage was immediately increased from $600,000 to $850,000 to be above the minimum required threshold of $812,581 when identified. The new process implemented will assess potential organizational revenue growth ahead of insurance renewal to maintain at least the minimum required coverage threshold. Name(s) of the contact person(s) responsible for corrective action: David Lockwood, Controller Planned completion date for corrective action plan: 3/31/25

View Audit 362573

Finding 571635 (2024-003)

None 2024

Friendship Home Association

IA

2024-003 Reserve Requirement Criteria: The Organization is required to maintain a calculated debt reserve fund based on annual debt payments each year as stated in the Letter of Conditions. Condition: During the audit, we identified the Organization did not maintain sufficient funds in the debt rese...

2024-003 Reserve Requirement Criteria: The Organization is required to maintain a calculated debt reserve fund based on annual debt payments each year as stated in the Letter of Conditions. Condition: During the audit, we identified the Organization did not maintain sufficient funds in the debt reserve account. Cause: The required monthly transfers did not occur during the fiscal year Effect: As a result of the absent transfers, the debt reserve fund was not funded to the required amount as of December 31, 2024. Recommendation: The Organization should create a plan to bring the balance into the required amount and have procedures in place to make the monthly transfers. Client Response: We have discussed our plan to bring the debt reserve fund back to current with the governing authority and have established a process to have the monthly transfers completed.. Conclusion: Response accepted.

View Audit 362565

Finding 571634 (2024-001)

Significant Deficiency 2024

Tech Goes Home Incorporated

MA

Procurement, Suspension & Debarment § 200.318 § 200.326

May 27, 2025 U.S. Department of Treasury Tech Goes Home Incorporated respectfully submits the following corrective action plan for the fiscal year ended December 31, 2024. Name and address of independent public accounting firm: AAFCPAs 50 Washington Street Westborough, Massachusetts 01581 Audit peri...

May 27, 2025 U.S. Department of Treasury Tech Goes Home Incorporated respectfully submits the following corrective action plan for the fiscal year ended December 31, 2024. Name and address of independent public accounting firm: AAFCPAs 50 Washington Street Westborough, Massachusetts 01581 Audit period: The finding from the December 31, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY AND MATERIAL INSTANCE OF NONCOMPLIANCE DEPARTMENT OF TREASURY Passed through Massachusetts Technology Park Corporation d/b/a Massachusetts Technology Collaboration 2024-001 Procurement Policy and Procedures COVID-19 - Coronavirus State and Local Fiscal Recovery Funds, assistance listing number 21.027. Recommendation: Management should develop and implement a procurement policy that aligns with the requirements set forth in 2 CFR §§ 200.317–200.326 of the Uniform Guidance. Action Taken: Management acknowledges the finding and concurs with the recommendation. TGH is in the process of developing and formalizing a comprehensive procurement policy that complies with the procurement standards outlined in 2 CFR §§ 200.317–200.326 of the Uniform Guidance. The policy will address key areas such as allowable procurement methods, competition requirements, contract oversight, and verification against the federal suspension and debarment list. Management anticipates that the procurement policy will be reviewed and approved by the appropriate oversight body by June 30, 2025, and staff will receive training on its implementation shortly thereafter. TGH is committed to strengthening internal controls over procurement to ensure continued compliance with federal requirements. If the U.S. Department of Treasury Massachusetts Technology Park Corporation d/b/a Massachusetts Technology Collaboration has questions regarding this plan, please email Dahlia Bousaid Cox at dahlia@techgoeshome.org. Sincerely yours, Dahlia Bousaid Cox Interim Chief Executive Officer Tech Goes Home Incorporated

View Audit 362558

Finding 571633 (2024-001)

Material Weakness 2024

City of South Amboy

NJ

Cash Management Allowable Costs / Cost Principles Material Weakness

FINDING: The City filed for and received reimbursements for the City’s ferry terminal site improvements utilizing the same vendor invoices under both the Coronavirus State and Local Fiscal Recovery Funds grant and/or State of New Jersey Department of Transportation federal and state transportation g...

FINDING: The City filed for and received reimbursements for the City’s ferry terminal site improvements utilizing the same vendor invoices under both the Coronavirus State and Local Fiscal Recovery Funds grant and/or State of New Jersey Department of Transportation federal and state transportation grants. ANALYSIS: The City Engineer had applied for reimbursements from the State of New Jersey Department of Transportation and the C.F.O. from the Coronavirus State and Local Fiscal Recovery Fuds grant unknowingly at the same time. Both individuals used the same vendor invoices in their reporting. The Engineer used only the invoices for the hard costs involved for reimbursement while the C.F.O. used invoices for both hard and soft costs to request drawdowns/advances. CORRECTIVE ACTION: All applications for grant reimbursements will be reviewed by Administration and/or C.F.O. prior to being submitted. IMPLEMENTATION DATE: Immediately

View Audit 362557

Finding 571632 (2024-001)

Significant Deficiency 2024

City of Deer River

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

Lack of segregation of duties Recommendation: The City's council members need to be cognizant of the issue and provide approriate oversight. Such oversight includes careful review of bank activity as well as general ledger and journal entries. T...

Lack of segregation of duties Recommendation: The City's council members need to be cognizant of the issue and provide approriate oversight. Such oversight includes careful review of bank activity as well as general ledger and journal entries. The council members should also periodically perform on site inspections of assets and financial records. Action taken: The City is cognizant of the issue and continues to monitor the situation.

View Audit 362556

Finding 571631 (2024-001)

Significant Deficiency 2024

Young Women's Christian Assoc of Seattle-King-Snohomish Counties

WA

Questioned Costs Allowable Costs / Cost Principles § 200.406

Corrective Action Plan For the Year Ended December 31, 2024 YWCA Seattle | King | Snohomish 1118 Fifth Avenue, Seattle, WA, 98101 P: 206.461.4888 YWCAWORKS.ORG Finding Number 2024-001 Contact Person(s): Amanda Harlass, Controller, aharlass@ywcaworks.org Explanation and specific reasons for disagreem...

Corrective Action Plan For the Year Ended December 31, 2024 YWCA Seattle | King | Snohomish 1118 Fifth Avenue, Seattle, WA, 98101 P: 206.461.4888 YWCAWORKS.ORG Finding Number 2024-001 Contact Person(s): Amanda Harlass, Controller, aharlass@ywcaworks.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement. Corrective action planned: The Organization agrees that if there is a discount applied to an allowable expense, the discount related to the expense should also be captured within the grant drawdown. The Organization migrated to Sage Intacct on November 1, 2023. In the setup of the Intacct system, the default account for discounts was set up as the accounts payable balance sheet account instead of a discounts taken contra expense account. The result was discounts automatically calculated by Intacct on invoices based on the date paid were not applied against the related grants correctly. The Organization corrected the setup of discounts in Intacct on June 11, 2025, ensuring that Intacct will apply all early payment discounts to a designated contra expense account going forward. This contra account is captured in the general ledger details used to develop grant billings, resulting in accurate application to grant contracts. The Organization identified only four vendors where discounts were taken since November 2023, totaling less than $5,000. We are researching details of the grants affected by this error. Once complete, we will make corrections in the general ledger and correspond with the affected funders to obtain instructions on how to apply the discounts retroactively. Anticipated completion date: November 30, 2025

View Audit 362544 Questioned Costs: $1

Finding 571630 (2024-001)

Material Weakness 2024

Sebastian County Federal Programs

AR

Material Weakness

The auditor recommended that the County should require detailed documentation of invoicing with all vendors at the start of all projects be specified out in the initial contract. If the vendors do not adhere to this detailed invoicing then payment may be withheld and/or the invoice may be rejected....

The auditor recommended that the County should require detailed documentation of invoicing with all vendors at the start of all projects be specified out in the initial contract. If the vendors do not adhere to this detailed invoicing then payment may be withheld and/or the invoice may be rejected. We further recommend that the County continue to work with Motorola Solutions to obtain detailed invoicing for the AWIN Radio Towers project. Management of the County is committed to taking steps to communicate with vendors concerning invoicing requirements to be included in initial contracts for CSLFRF projects. The County entered into a signed amendment by both parties as of 6/10/2024 to the original contract that for all future invoices provide a detailed explanation of sales tax amount to be reimbursed to the County and other ancillary costs above $50,000 concerning the AWIN Radio Towers Project. In addition future invoices must contain detailed information specifying exactly the work which was performed. Management has further committed and is making attempts to obtain sufficient detailed documentation from Motorola Solutions on the AWIN Radio Towers Project. The County has continued to request additional detailed documentation multiple times to be provided by Motorola Solutions with the most recent meeting taking place on 1/23/2025. A refund of sales taxes was issued to the County in October 2024 amounting to $340,693.48 relating to this project and Motorola. A letter from the Rose Law Firm was sent on 6/24/2025 to Motorola formally requesting documentation of detailed invoices for work Motorola performed. As of the date of the audit report, detailed invoicing still has not been received from Motorola.

View Audit 362541

Finding 571596 (2024-001)

Significant Deficiency 2024

Oakland Community Health Network

MI

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.512

CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in Oakland Community Health Network’s (OCHN) Single Audit report for the year ended September 30, 2024, and corrective actions to be completed. Finding...

CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in Oakland Community Health Network’s (OCHN) Single Audit report for the year ended September 30, 2024, and corrective actions to be completed. Finding: 2024-001 – Reporting Deadline for Federal Single Audit Auditor Description of Condition and Effect: The Authority did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2024. As a result, the Authority is not compliant with 2 CFR 200.512. The Authority could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Auditor Recommendation: That the Authority establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Corrective Action: Management concurs with this finding. Specifically, the Authority will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes. Responsible People: Chief Financial Officer. Anticipated Completion Date: September 30, 2025

View Audit 362525

Finding 571595 (2024-002)

Significant Deficiency 2024

Homesight and Subsidiaries

WA

Allowable Costs / Cost Principles § 200.430

HOMESIGHT AND SUBSIDIARIES Management’s Corrective Action Plan For the Year Ended December 31, 2024 Finding 2024-002 Contact Person(s): Tammie Anders, Director of Finance John Gikandi, Sr. Accountant (Manager) Explanation and specific reasons for disagreement with the audit finding or that the corr...

HOMESIGHT AND SUBSIDIARIES Management’s Corrective Action Plan For the Year Ended December 31, 2024 Finding 2024-002 Contact Person(s): Tammie Anders, Director of Finance John Gikandi, Sr. Accountant (Manager) Explanation and specific reasons for disagreement with the audit finding or that the corrective action is not required (if applicable): No disagreement Corrective action planned: Labor distribution reports pulled from the financial software program (MIP) used to process payroll, will are be signed (via hard signature or docusign/adobe within five (5)) working days from date of payroll by HS/HSCD employees. Anticipated completion date: Corrective action has already been in place for 2025.

View Audit 362523

Finding 571592 (2024-001)

Significant Deficiency 2024

Margate Terrace Corporation

NJ

Questioned Costs HUD Housing Programs Cash Management

Management will ensure future residual receipts deposits are made timely.

View Audit 362509 Questioned Costs: $1

Finding 571591 (2024-008)

Significant Deficiency 2024

Housing Authority of the City of Seattle

WA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority implement a higher-level review of the HUD-50058 listing that gets uploaded to the PIC system. We also recommend providing additional training to case management employees to ensure ...

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority implement a higher-level review of the HUD-50058 listing that gets uploaded to the PIC system. We also recommend providing additional training to case management employees to ensure that they are aware of the necessity for the property code to be reported accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Compliance team will provide continued specific training in data entry elements critical to PIC upload processes. Compliance will audit properties that do not submit 50058 reports to PIC to ensure households are not incorrectly categorized. To prevent the error from coming up again, a report has been created to identify households with a program code that would preclude submission to PIC/IMS.. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: Continuous. Preventive actions will be ongoing as part of the regular compliance and quality management process. As aforementioned, a report has been created to identify households with a program code that would preclude submission to PIC/IMS. The Data Analyst will review the report each month and verify with the Compliance Manager that the households on the report are appropriately categorized.

View Audit 362508

Finding 571590 (2024-007)

Significant Deficiency 2024

Housing Authority of the City of Seattle

WA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority review the controls in place to ensure that the inspections team can complete the reinspections in a timely manner and are knowledgeable of all internal procedures in place over insp...

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority review the controls in place to ensure that the inspections team can complete the reinspections in a timely manner and are knowledgeable of all internal procedures in place over inspections. We also recommend that the Authority review rules and internal controls in place around record retention for completed inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HCV will complete a comprehensive redesign of its inspection scheduling process in 2025 and provide training to the Inspections Coordinators. Additional reports have been developed to identify past due inspections, and, in addition to the Inspections Manager, the Compliance Team will closely monitor them in addition to ensure any outstanding inspections are cured.. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: Continuous. Preventive actions will be ongoing as part of the regular compliance and quality management process. The Management Team has been required to clear all work backlogs by the end of FY2025

View Audit 362508

Finding 571589 (2024-006)

Significant Deficiency 2024

Housing Authority of the City of Seattle

WA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority review the controls in place to ensure that all required recertification documents are completed, signed, and in the tenant's file. Explanation of disagreement with audit finding: T...

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority review the controls in place to ensure that all required recertification documents are completed, signed, and in the tenant's file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SHA has adopted the updated HUD-9886-A in addition to its own Release of Information. The updated release form does not expire and provides more indefinite Release of Information coverage. An additional data field has been created to track households that opt out of their release.. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: Preventive actions to identify households that opt out of the adopted indefinite Release of Information will be ongoing as part of the regular compliance and quality management process.

View Audit 362508

Finding 571578 (2024-005)

Significant Deficiency 2024

Housing Authority of the City of Seattle

WA

HUD Housing Programs Subrecipient Monitoring Internal Control / Segregation of Duties

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review the controls in place to ensure that the inspections team can complete the reinspections in a timely manner and are knowledgeable of all internal procedures in place over...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review the controls in place to ensure that the inspections team can complete the reinspections in a timely manner and are knowledgeable of all internal procedures in place over inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HCV will complete a comprehensive redesign of its inspection scheduling process in 2025 and provide training to the Inspections Coordinators. Additional reports have been developed to identify past due inspections, and, in addition to the Inspections Manager, the Compliance Team will closely monitor them in addition to ensure any outstanding inspections are cured.. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: Continuous. Preventive actions will be ongoing as part of the regular compliance and quality management process. The Management Team has been required to clear all work backlogs by the end of FY2025.

View Audit 362508

Finding 571567 (2024-004)

Significant Deficiency 2024

Housing Authority of the City of Seattle

WA

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review the controls in place to ensure that no tenants are overlooked, even when the original case manager is no longer an employee of the Authority. Explanation of disagreemen...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review the controls in place to ensure that no tenants are overlooked, even when the original case manager is no longer an employee of the Authority. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HCV has developed new software process workflows that automatically incorporate completion of certification checklists. Work backlogs created by staff turnover are being addressed. The Management Team has a created a plan of action with a timeline to clear all backlogs by the end of 2026. The team meets on a weekly basis to discuss progress. Additional oversight of termination processes will be provided by Compliance Team review of payment holds and $0 HAP reports.. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: Continuous. Preventive actions will be ongoing as part of the regular compliance and quality management process. The Management Team has been required to clear all work backlogs by the end of FY2025.

View Audit 362508 Questioned Costs: $1

Finding 571556 (2024-003)

Significant Deficiency 2024

Housing Authority of the City of Seattle

WA

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management designate one person to oversee the rent reasonableness determination for new tenants and contract rent changes to ensure rent reasonableness is completed properly and accurately flows ...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management designate one person to oversee the rent reasonableness determination for new tenants and contract rent changes to ensure rent reasonableness is completed properly and accurately flows to the HAP contract and HUD-50058 form. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HCV will conduct refresher trainings on rent reasonable requirements for all staff that conduct rent reasonable certifications throughout the year. In addition to the existing monthly audit/compliance reviews of certifications that include rent reasonable determinations, managers will review a sample of rent reasonable certifications by staff that the Compliance Team identifies as needing additional support.. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: Continuous. Trainings provided throughout the year along with a monthly audit being conducted by the manager of a sample of rent reasonableness certifications.

View Audit 362508 Questioned Costs: $1

Finding 571545 (2024-002)

Material Weakness 2024

Housing Authority of the City of Seattle

WA

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are i...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: NSPIRE enforcement has been an existing area of focus for the HCV Department during the past year. The one of the primary root causes of the issues identified was leadership of the inspections team that changed in 2023, and direct oversight of the inspection processes was not sufficient and/or effective. The agency recently hired a new Inspections Manager, who is fully trained and is experienced in property management. A working group including the recently hired Inspections Manager, Compliance Manager, and Deputy Director of HCV currently meets weekly to (utilization the NSPIRE compliance reports) review NSPIRE non-compliance processing. There are dashboard reports that are utilized to detect and address units that are in non-compliance with the NSPIRE standards.. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: June 2025

View Audit 362508 Questioned Costs: $1

Finding 571543 (2024-007)

Material Weakness 2024

County of Floyd

IA

Internal Control / Segregation of Duties

We will review procedures and plan to make the necessary changes to improve internal control.

View Audit 362505

Finding 571541 (2024-005)

Material Weakness 2024

Tca Health, Inc.

IL

Cash Management Material Weakness Matching / Level of Effort / Earmarking § 200.303 § 200.305

Recommendation: We recommend management consider developing a contingency plan for when there is turnover in key personnel involved with the drawdown process of federal grants. As part of this plan, if changes need to occur to the primary internal control over drawdowns, those changes should be do...

Recommendation: We recommend management consider developing a contingency plan for when there is turnover in key personnel involved with the drawdown process of federal grants. As part of this plan, if changes need to occur to the primary internal control over drawdowns, those changes should be documented with supporting documentation retained for the revised internal control. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: TCA will have a Grant/Staff Account or designee prepare documentation for the drawdowns. The CEO or designee will approve drawdown documents. CFO/Controller or designee will process the drawdown and take a screenshot when completed. All approvals will be shown on the excel sheet with the drawdown information. Name(s) of the contact person(s) responsible for corrective action: Jeremy Runde, Controller Planned completion date for corrective action plan: June 2025

View Audit 362500

Finding 571540 (2024-004)

Significant Deficiency 2024

Tca Health, Inc.

IL

Procurement, Suspension & Debarment § 200.320

Recommendation: We recommend the Organization consistently follow its established policies and procedures related to the maintaining of necessary documentation to support the method of procurement utilized. The Organization may also consider qualifying multiple vendors for particular goods/service...

Recommendation: We recommend the Organization consistently follow its established policies and procedures related to the maintaining of necessary documentation to support the method of procurement utilized. The Organization may also consider qualifying multiple vendors for particular goods/service and then utilizing an approved vendors list. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management and finance staff will more closely monitor when non-payroll expenditures are charged to federal grants and adhere to procurement policy when over the required threshold that requires board approval over equipment, supplies, and services $10,000 and 3 written bids when over $100,000. Additionally, finance staff will seek out training from contracted third-party consultant when documenting procurement items to ensure that all documentation required is maintained. Further, the procurement policy will be reviewed on a regular basis to ensure that personnel involved in procurement are educated in regards to the policy and procedures. Name(s) of the contact person(s) responsible for corrective action: Jeremy Runde, Controller Planned completion date for corrective action plan: June 2025

View Audit 362500

Finding 571539 (2024-003)

Material Weakness 2024

Tca Health, Inc.

IL

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430

Recommendation: Management should reenforce the requirement to retain time and effort documentation for all employees that are allocated to multiple grants and implement a review process whereby the allocation percentages used are compared to the employee attestations provided. Explanation of disag...

Recommendation: Management should reenforce the requirement to retain time and effort documentation for all employees that are allocated to multiple grants and implement a review process whereby the allocation percentages used are compared to the employee attestations provided. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: TCA has changed the time and effort sheet to be less confusing for staff. Also, we can set up allocations in our payroll system which the employee and supervisor have to sign off on their time card for each payroll. Name(s) of the contact person(s) responsible for corrective action: Jeremy Runde, Controller Planned completion date for corrective action plan: June 2025

View Audit 362500 Questioned Costs: $1

Finding 571538 (2024-002)

Material Weakness 2024

Tca Health, Inc.

IL

Eligibility Material Weakness Internal Control / Segregation of Duties

Recommendation: Management should continue to provide training and education to front desk staff related to the process for collecting family size and income information, along with inputting it into the electronic medical records. We also recommend enhancing any current internal audits of patient v...

Recommendation: Management should continue to provide training and education to front desk staff related to the process for collecting family size and income information, along with inputting it into the electronic medical records. We also recommend enhancing any current internal audits of patient visits to determine all required patient information has been obtained in accordance with TCA’s policies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: TCA Health has addressed the Special Provisions weakness by coaching and training front desk staff members. Specifically, staff were trained in the approved sliding fee scale policy and its requirements. Worked with third-party billing company, and Athena to roll back the EMR update which contributed to ineffective application of the sliding fee in November 2023. TCA hired a full-time Patient Services Manager in 2024 to support ongoing staff training, quality assurance monitoring, and implementation of the updated EMR and registration workflows. Staff have become proficient in the collection of data from patients, properly storing and recording it in the EMR, and the calculation of the slide according to the Federal Poverty Guidelines. Lastly, the team will be updated on the latest EMR module that experienced an upgrade and taught how to effectively apply the slide. Additionally, TCA began to undergo internal audits of records ensuring that proper documentation is maintained and a patient service manager, utilizing testing template provided by the organization’s auditor. Name(s) of the contact person(s) responsible for corrective action: Samantha Oliver Mitchell, Chief Operating Officer Planned completion date for corrective action plan: June 2025

View Audit 362500

Finding 571535 (2024-001)

Material Weakness 2024

Housing Authority of the City of Greenwood

MS

Material Weakness Matching / Level of Effort / Earmarking

Non-compliance with the Davis-Bacon Act Corrective Action The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Dr. Earl Hall, has assumed the responsibility of execut...

Non-compliance with the Davis-Bacon Act Corrective Action The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Dr. Earl Hall, has assumed the responsibility of executing this corrective action as of July 1, 2025.

View Audit 362478

Corrective Action Plans

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