Corrective Action Plans

Finding 20359 (2022-003)

Material Weakness 2022

NY

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness

Finding 2022-003 ? General Oversite ? Material Weakness Recommendation: We recommend that the Organization create policies and procedures to ensure proper oversight of the financial reporting function. In addition, we would recommend the Organization to consider the costs and benefits of restruct...

Finding 2022-003 ? General Oversite ? Material Weakness Recommendation: We recommend that the Organization create policies and procedures to ensure proper oversight of the financial reporting function. In addition, we would recommend the Organization to consider the costs and benefits of restructuring the finance department. This could include allocating additional resources to hire additional employees, reallocation of responsibilities within the organization and less reliance on the contracted accounting services. View of Responsible Officials and Planned Corrective Actions: The Executive Director has worked with the Director of Grants and Finance to review and revise the agency?s accounting policies and procures. To ensure proper oversight, all procedures and reports will be reviewed by the Board?s Finance Committee, followed by a final review and approval of the Full Board of Directors of Joseph?s House & Shelter. Beginning in Q1 2022, agency leadership took necessary action to begin restructuring the Finance Department following a change in staffing with the contracted accounting service. In Q2 2022, the agency promoted a long-tenured staff member to the newly-created Director of Grants and Finance position, which separated and removed all finance duties from the Director of Administration. To support the Director of Grants and Finance, a full time Grants and Finance Specialist staff position was created in Q3 of 2022. The organization has scaled back reliance on the contracted accounting service and has ensured that all claims, with the implementation of personnel time tracking systems, are submitted through our Finance Department. We continue to use a contracted accounting service for higher-level accounting duties and for on-going advisement that supplements, instead of replaces, the work of internal staff. We are confident these changes have improved the agency?s ability to provide adequate management oversight in the financial reporting process. This was completed in Q2 of 2023.

View Audit 18957

Finding 20323 (2022-003)

None 2022

City of Birmingham

AL

Reporting

Corrective Action Plan: Management's response: Management in the Finance and Community Development Departments will work together to ensure that appropriate training is provided to all individuals responsible for the preparation and approval of financial reporting information. The ERA program was ...

Corrective Action Plan: Management's response: Management in the Finance and Community Development Departments will work together to ensure that appropriate training is provided to all individuals responsible for the preparation and approval of financial reporting information. The ERA program was set up in a short period of time, which did not allow for the Community Development Department to set up appropriate intern controls. We acknowledge that there were mistakes made regarding financial documentation and reporting during the setup and implementation of the program. Some of those mistakes included: ? Required internal controls and reporting were not overseen by the department's accounting team. ? Reports were pulled from the software program (Neighborly) instead of the City of Birmingham New World system, which accurately reflected the funds deposited and expensed. ? Subrecipient financial management system reporting. We are currently working to place internal controls over the ERA program and correcting all reports previously submitted. Some of those controls are: ? Deputy Director has talked with the COB Grants team regarding reporting and which system to report from. During this meeting, it was identified that we were using the wrong financial program in reporting. Updated reports are being developed. ? The Deputy Director has planned to meet with the Department of Treasury, and Grants Department to discuss training and previous reports submitted. 2 ? The Community Development office will provide a workflow that allows for internal controls within the department and Grants department. ? All staff including our subrecipients will be trained on reporting and documentation. ? We will work with our financial subrecipient on providing monthly reconciliation of funds received (returned check) and funds paid out. This will include: ? Wire transfers with amounts and dates ? Case numbers ? Amounts paid ? Landlord or utility company paid ? Checks returned ? Balance of funding ? Dates of each transaction ? Quarterly reports Although mistakes were made in the startup and implantation of the ERA program, we have successfully aided thousands of citizens in the city of Birmingham. We strive to correct any mistakes and provide better internal controls and training. We appreciate the input and audit oversight that insures we are not only providing great services to the citizens, but we are also providing quality internal controls and reporting that substantiate the work. Person Responsible: Dr. Meghan V. Thomas, Director of Community Development Aaron L. Saxton, Acting Director of Finance Estimated Completion Date: June 2023 3

View Audit 28073

Finding 20322 (2022-002)

None 2022

City of Birmingham

AL

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles

Corrective Action Plan: Management has arranged for grants training for relevant employees. Directors over the City's ESG federal program will develop procedures with the City's Finance Department in order to ensure that the City meets the award requirements for both ESG and ESG- CV funds. Perso...

Corrective Action Plan: Management has arranged for grants training for relevant employees. Directors over the City's ESG federal program will develop procedures with the City's Finance Department in order to ensure that the City meets the award requirements for both ESG and ESG- CV funds. Person Responsible: Dr. Meghan V. Thomas, Director of Community Development Aaron L. Saxton, Acting Director of Finance

View Audit 28073

Finding 20321 (2022-001)

None 2022

Chowan University

NC

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions

Name of Responsible Individual: Lori Jenkins & Ruth Casper Corrective Action: The University Financial Aid Office has restructured the disbursement notification schedule as noted below: ? Disbursement notification letters are to be printed every 21 days. The federal requirement for notificat...

Name of Responsible Individual: Lori Jenkins & Ruth Casper Corrective Action: The University Financial Aid Office has restructured the disbursement notification schedule as noted below: ? Disbursement notification letters are to be printed every 21 days. The federal requirement for notification is every 30 days. ? The Direct Loan Officer and Director of Financial Aid have access to create and print the letters. ? Electronic calendar notices for the disbursement notifications are sent to the Direct Loan Officer, Director of Financial Aid and the Asst. Vice President for Analytics & Audit. ? Task completion will be verified by the Asst. Vice President for Analytics & Audit on a monthly basis. Anticipated Completion Date: The disbursement notification schedule has been revised as of August 26, 2022.

View Audit 28034

Finding 20319 (2022-002)

Significant Deficiency 2022

Simpson Midtown INC

PA

Subrecipient Monitoring HUD Housing Programs Significant Deficiency

Views of Responsible Officials and Planned Corrective Actions: Management will ensure proper training is given to staff responsible for annual recertifications. Management will ensure monthly reconciliation of recertification is reviewed timely and all supporting documentation of the reconciliation ...

Views of Responsible Officials and Planned Corrective Actions: Management will ensure proper training is given to staff responsible for annual recertifications. Management will ensure monthly reconciliation of recertification is reviewed timely and all supporting documentation of the reconciliation is kept in the resident tenant files.

View Audit 28212

Finding 20318 (2022-001)

Material Weakness 2022

Advance Community Health

NC

Allowable Costs / Cost Principles Questioned Costs HUD Housing Programs

Advance Community Health was inundated with HRSA reporting due to the multiple funding we received in response to the Covid-19 Pandemic. In an effort to help health centers deal expeditiously with the Covid crisis some of the funding was given in advance with reporting requirements to follow. The ...

Advance Community Health was inundated with HRSA reporting due to the multiple funding we received in response to the Covid-19 Pandemic. In an effort to help health centers deal expeditiously with the Covid crisis some of the funding was given in advance with reporting requirements to follow. The rush to get funding out to address the Covid-19 pandemic crisis resulted in reporting requirements that were developed and implemented very quickly, and the reporting requirements were confusing to many health centers. The Provider Relief Funding was one of the instances in which funding was given in advance with reporting requirements to follow. As a result of the confusion surrounding these last-minute reporting requirements, we believe that the former CFO inadvertently omitted certain revenue that perhaps should have been included in the Provider Relief Funding (PRF) report and there was no clear explanation in the narrative section as to why these revenues were omitted. We attempted to recall and amend the PRF report but were told by the PRF reporting team that we are unable to amend the report at this time. However, should the opportunity to amend the PRF Report occur, we will make the appropriate amendment to the PRF report with a reconciliation and narrative that will support the earning of the PRF funding. To prevent future occurrences of where it is not clear why revenue items are being omitted or included on a federal provider relief report, a reconciliation will be prepared that ties the revenue section of the PRF report with the revenue section of the internal financial statements. The reconciliation will clearly outline what is included in and what is omitted from the report and establish clear documentation to strongly support the amounts on the PRF report. A narrative documenting why certain revenue is omitted should be attached, which will clearly and concisely explain how the revenue amounts on the PRF report were derived. The reconciliation will be prepared by our senior accountant and reviewed by the CFO. Tiffany Robertson, the interim CFO and Rhonda Payne, our Chief Compliance Officer will be responsible for and will continue to assess our internal reporting processes. We will continue to conduct staff training as deemed necessary to ensure compliance with federal reporting requirements for PRF funding. The training and procedure should be implemented by December 2022.

View Audit 26499

Finding 20317 (2022-001)

Material Weakness 2022

Mid-Minnesota Legal Assistance

MN

Subrecipient Monitoring Internal Control / Segregation of Duties

Finding Number: 2022-001 Finding Title: Subrecipient Monitoring Program: COVID-19 21.027 Coronavirus State & Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Taofeek Ishola, Controller Corrective Action Planned: The Organization will ensure that the appropria...

Finding Number: 2022-001 Finding Title: Subrecipient Monitoring Program: COVID-19 21.027 Coronavirus State & Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Taofeek Ishola, Controller Corrective Action Planned: The Organization will ensure that the appropriate federal award information is included in all subrecipient agreements. The Organization has taken steps to immediately request supporting documentation for all invoices that have been paid and will take steps to ensure that payments for future invoices are not released until the required supporting documentation has been received and reviewed. In addition, the Organization will review all current and future subrecipient agreements to ensure that they understand all monitoring procedures that are required are understood and being performed. Anticipated Completion Date: These procedures will be implemented immediately.

View Audit 26520

Finding 20316 (2022-001)

Significant Deficiency 2022

The Guthrie Clinic

PA

Internal Control / Segregation of Duties Questioned Costs Reporting § 200.303

The Guthrie Clinic and Affiliates Corrective Action Plan For the Year Ended June 30, 2022 Finding 2022-001: Significant Deficiency in Internal Control - Reporting Assistance Listing No.: 93.498 COVlD-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Condition/Context. In th...

The Guthrie Clinic and Affiliates Corrective Action Plan For the Year Ended June 30, 2022 Finding 2022-001: Significant Deficiency in Internal Control - Reporting Assistance Listing No.: 93.498 COVlD-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Condition/Context. In the Corporation's Period 2 submission, using the Lost Revenues Reporting Method: Alternative Reasonable Methodology (Option 3), the lost revenues for quarter 4 of 2020 were incorrectly reported as $0 (rather than $4,934,624) and the lost revenues for quarter 1 of 2021 were incorrectly reported as $4,934,624 (rather than $0). This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Corporation has implemented additional internal controls through independent review and sign off of the draft PRF reporting, prior to final submission, to ensure completeness and accuracy. Name(s) of Contact Person(s) Responsible for Corrective Action: Sean Monahan, Corporate Financial Controller and Fran Macafee, VP, CFO -Guthrie Hospitals Anticipated Completion Date: This was corrected in the Period 3 submission filed on September 30, 2022

View Audit 26519

Finding 20315 (2022-004)

Significant Deficiency 2022

Straight and Narrow, Inc. Roman Catholic Diocese of Paterson

NJ

Reporting Internal Control / Segregation of Duties Questioned Costs

Finding --- Internal controls should be strengthened to ensure proper preparation and reviews of the Schedules of Expenditures of Federal Awards and State Financial Assistance. Corrective action --- Subsequent to year end, management has hired new members of management and reorganized other roles a...

Finding --- Internal controls should be strengthened to ensure proper preparation and reviews of the Schedules of Expenditures of Federal Awards and State Financial Assistance. Corrective action --- Subsequent to year end, management has hired new members of management and reorganized other roles at the entity level to allow for reviews to occur. Training and education will occur at all supervisory levels to ensure that responsible parties to contracts report completely and accurately. Status --- Commenced Completion date --- by June 30, 2023 Contact --- Dimpal Patel, Controller Contact phone --- 973-737-2077 Contact address --- 777 Valley Road, Clifton, New Jersey 07013

View Audit 26249

Finding 20313 (2022-002)

Material Weakness 2022

Erie Elementary Charter School

IL

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.305 § 200.318 § 200.319

FINDING NUMBER: 2022-002 Condition: The Organization is either lacking or has non-conforming written policies and procedures for the following administrative functions, required by the Uniform Guidance: 1. Financial Management - 2 CFR 200.302(b)(6) 2. Allowable Costs - 2 CFR 200.302(b)(7) 3. Federal...

FINDING NUMBER: 2022-002 Condition: The Organization is either lacking or has non-conforming written policies and procedures for the following administrative functions, required by the Uniform Guidance: 1. Financial Management - 2 CFR 200.302(b)(6) 2. Allowable Costs - 2 CFR 200.302(b)(7) 3. Federal payment - 2 CFR 200.305(b)(1) 4. Procurement - 2 CFR 200.318(a) and 2 CFR 200.318(c)(1) 5. Competition - 2 CFR 200.319(d) 5. Competition ? 2 CFR 200.319(d) 6. Methods of procurement to be followed - 2 CFR 200.320 7. Compensation (Personal Services) - 2 CFR 200.430(a)(1) 8. Compensation (Fringe Benefits - Leave) - 2 CFR 200.431(b)(1) 9. Relocation costs of employees - 2 CFR 200.464(a)(2) 10. Travel costs - 2 CFR 200.474 Planned Corrective Action: Management agrees with the finding and plans to review Uniform Guidance, modify and create policies and procedures where necessary to meet administrative Uniform Guidance requirements. The adopted policies and procedures will be reviewed and approved by the School Board of Directors at the organization?s next scheduled Board meeting. School Representative Responsible for Corrective Action: Carlos Perez, Executive Director Anticipated Completion Date: June 14, 2023

View Audit 25279

Finding 20296 (2022-002)

Significant Deficiency 2022

Independent School District No. 273

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Questioned Costs

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER ? FEDERAL ALN 84.027 AND 84.173 2022-002 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Findi...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER ? FEDERAL ALN 84.027 AND 84.173 2022-002 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Finding Summary 2 CFR ? 180 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements. The District did not have sufficient controls in place within its special education cluster federal programs to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned ? The District will review policies and procedures relating to suspension and debarment for its federal programs and will ensure that all parties with which it contracts for goods or services are eligible to participate in contracts involving the expenditures of federal program funding. Official Responsible ? Mert Woodard, Director of Business Services. Planned Completion Date ? June 30, 2023. Disagreement With or Explanation of Finding ? The District agrees with this finding. Plan to Monitor ? Mert Woodard, Director of Business Services, will assure appropriate controls are in place, and will review internal control procedures relating to suspension and debarment to ensure they are in line with the Uniform Guidance requirements.

View Audit 19273

Finding 20293 (2022-001)

Material Weakness 2022

MacCormac College Dba Generations College

IL

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

2022-001 - Procurement Policy Recommendation: The auditors recommended that the College formally adopt a procurement procedures document to ensure the applicable procurement requirements are adhered to and supported. Actions Taken or Planned: A procurement policy was formally approved by the Boar...

2022-001 - Procurement Policy Recommendation: The auditors recommended that the College formally adopt a procurement procedures document to ensure the applicable procurement requirements are adhered to and supported. Actions Taken or Planned: A procurement policy was formally approved by the Board of Trustees of the College on February 23, 2023. Person Responsible: Matt Gawenda, Dean of Finance Estimated Date of Completion: February 23, 2023

View Audit 21161

Finding 20291 (2022-001)

None 2022

Northwest Mississippi Community College

MS

Questioned Costs Reporting Internal Control / Segregation of Duties

Individuals Responsible for Corrective Action Plan: Management will submit a revised second quarter 2022 reports that includes all funds expended through June 30, 2022. Anticipated Completion Date: September 30, 2023

View Audit 19194

Finding 20290 (2022-001)

None 2022

Casa Bienvivir

TX

Questioned Costs Special Tests & Provisions Cash Management

November 17, 2022 HUD Service Office Director Mr. Donald R. Hogan U. S. Department of Housing and Urban Development Kansas City Multifamily Regional Center 400 State Avenue, Room 200 Kansas City, KS 66101-2406 Casa Bienvivir, respectfully submits the following corrective action plan for the year e...

November 17, 2022 HUD Service Office Director Mr. Donald R. Hogan U. S. Department of Housing and Urban Development Kansas City Multifamily Regional Center 400 State Avenue, Room 200 Kansas City, KS 66101-2406 Casa Bienvivir, respectfully submits the following corrective action plan for the year ended September 30, 2022. Strickler & Prieto, LLP 201 E. Main, Suite 1615, El Paso, TX 79912 Audit Period: Year Ended September 30, 2022 The findings from the September 30, 2022 schedule of findings and questions costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FINANCIAL STATEMENT AUDIT No matters were reported FINDINGS AND QUESTIONED COSTS-MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-001: FAILURE TO FUND THE RESIDUAL RECEIPTS RESERVE ACCOUNT WITHIN 60 DAYS OF FISCAL YEAR END a. Recommendation We agree the funding of the residual receipts reserve account was not made within the 60 day after fiscal year end per HUD regulations. b. Action Taken Funding of the residual receipts reserve account will be made in a timely manner. If HUD has questions regarding this plan, please call Luis Ortiz at (915) 562-3444. Sincerely yours, ______________________________ Luis Ortiz, Vice President of Finance

View Audit 18808

Finding 20289 (2022-001)

None 2022

Capabilities of Crawford County, Inc.

PA

HUD Housing Programs Cash Management

Comment on Findings and Recommendations: We concur with the auditor's finding that the balance in the excess residual receipts was above the limit allowed by HUD and was not remitted per HUD's guidelines. Action Taken or Planning: The Director of Accounting will review the Residual Receipts balan...

Comment on Findings and Recommendations: We concur with the auditor's finding that the balance in the excess residual receipts was above the limit allowed by HUD and was not remitted per HUD's guidelines. Action Taken or Planning: The Director of Accounting will review the Residual Receipts balance, determine amount eligible for retainage and return the remainder to HUD in accordance with current regulations.

View Audit 18807

Finding 20288 (2022-001)

None 2022

Tufts Medicine Inc.

MA

Cash Management Reporting

Management Response We agree with the auditor?s finding that the lost revenue calculation for reporting period 3 did not agree with the underlying data, which resulted in an immaterial error. The following corrective actions have been taken to remediate this finding: For reporting period 3, we appr...

Management Response We agree with the auditor?s finding that the lost revenue calculation for reporting period 3 did not agree with the underlying data, which resulted in an immaterial error. The following corrective actions have been taken to remediate this finding: For reporting period 3, we appropriately identified and maintained supporting documentation for the population of revenues to be reported in the HHS portal. Going forward we will prepare, maintain and review reconciliations of COVID-related revenues to the amounts used in the lost revenue calculation, and subsequently entered into the HHS portal for reporting periods to be commensurate with the filings.

View Audit 18925

Finding 20281 (2022-002)

Material Weakness 2022

Sergeant Bluff-Luton Community School District

IA

Internal Control / Segregation of Duties Reporting

We are reviewing all accounting procedures to determine changes to be implemented. We have implemented changes with our cash receipts, journal entries, wire transfers and bank reconciliations.

View Audit 26238

Finding 20280 (2022-002)

Significant Deficiency 2022

City of Peekskill

NY

Reporting Significant Deficiency

he City will be more diligent in monitoring the Agency that provides the grant funding. It was originally thought to be New York State assistance but upon subsequent research it was determined to be Federal assistance and required to be included in the SEFA.

View Audit 24014

Finding 20279 (2022-001)

Significant Deficiency 2022

City of Peekskill

NY

HUD Housing Programs Significant Deficiency

The delay in filling the Inspectors position was due to a backlog in New York State civil service examinations. The City is actively pursuing candidates to fill the Inspectors position to meet this need.

View Audit 24014

Finding 20278 (2022-001)

Significant Deficiency 2022

Epic Academy

IL

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.410

Identifying Number: 2022-001 Finding: The following discrepancies and inconsistencies were identified: administrative procedures and requirements of the grantor were not followed; there were no proper review or approval of required reporting prior to submission. Contact person responsible for corr...

Identifying Number: 2022-001 Finding: The following discrepancies and inconsistencies were identified: administrative procedures and requirements of the grantor were not followed; there were no proper review or approval of required reporting prior to submission. Contact person responsible for corrective action: Kevyn Harmon, Senior Director of Finance & Administration Corrective Action: All personnel involved with the ESSER III ? MFT Programs undergo training on the all the processes and requirements to administer the programs, and management will perform proper review of all claims for reimbursement. In additional, an annual update on the procedures and the requirements to ensure propriety and accuracy. Proposed Completion Date: EPIC Academy will complete implementation of the above procedures by November 30, 2022.

View Audit 23750

Finding 20277 (2022-002)

None 2022

Epic Academy

IL

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.302 § 200.303 § 200.308 § 200.410 § 200.430

Identifying Number: 2022-002 Finding: The following discrepancies and inconsistencies were identified: administrative procedures and requirements of the grantor were not followed; there were no proper review or approval of required reporting prior to submission. Contact person responsible for corr...

Identifying Number: 2022-002 Finding: The following discrepancies and inconsistencies were identified: administrative procedures and requirements of the grantor were not followed; there were no proper review or approval of required reporting prior to submission. Contact person responsible for corrective action: Kevyn Harmon, Senior Director of Finance & Administration Corrective Action: All personnel involved with the Title programs undergo training on the all the processes and requirements to administer the programs, and management will perform proper review of all claims for reimbursement. In additional, an annual update on the procedures and the requirements to ensure propriety and accuracy. Proposed Completion Date: EPIC Academy will complete implementation of the above procedures by November 30, 2022.

View Audit 23750 Questioned Costs: $1

Finding 20276 (2022-002)

None 2022

The Food Bank of Central Louisiana

LA

Eligibility

Condition: All AmeriCorps participants did not undergo the correct eligibility testing before starting the program. Response: Management identified accountability issues with the implementation of the AmeriCorps grant. The supervisor immediately responsibility for the recruiting, determining eli...

Condition: All AmeriCorps participants did not undergo the correct eligibility testing before starting the program. Response: Management identified accountability issues with the implementation of the AmeriCorps grant. The supervisor immediately responsibility for the recruiting, determining eligibility, retaining records, and supervision of the AmeriCorps members, was terminated for cause. Management self-reported issues of noncompliance with the AmeriCorps grant to Volunteer Louisiana as it began to correct the issues. Management has hired a new supervisor for the grant. Management has also initiated a new plan with multiple checks and balances to ensure that all new AmeriCorps members complete the required components of the process prior to beginning service with the program. Management will complete all of the required steps outlined by Volunteer Louisiana in compliance with the terms of the grant. Implementation Date: December 1, 2022 Contact: Jayne Wright-Velez, Executive Director

View Audit 19799

Finding 20275 (2022-001)

None 2022

The Food Bank of Central Louisiana

LA

Subrecipient Monitoring

Condition: All subrecipients receiving USDA commodities did not undergo an annual review in a timely manner. Response: The subrecipient agency that was not monitored during the 12-month window was scheduled to be monitored by the Agency Relations Coordinator. At the time of the appointment, the ...

Condition: All subrecipients receiving USDA commodities did not undergo an annual review in a timely manner. Response: The subrecipient agency that was not monitored during the 12-month window was scheduled to be monitored by the Agency Relations Coordinator. At the time of the appointment, the staff of the subrecipient agency had COVID and the agency was in lockdown. The appointment was not rescheduled. The monitoring dates for subrecipients will be entered after the monitoring visit occurs. Implementation Date: Tuesday, November 29, 2022 Contact: Jayne Wright-Velez, Executive Director

View Audit 19799

Finding 20274 (2022-002)

Significant Deficiency 2022

Town of Herndon, Virginia

VA

Internal Control / Segregation of Duties Reporting Significant Deficiency

CORRECTIVE ACTION PLAN December 5, 2022 Federal Audit Clearinghouse: The Town of Herndon respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harris...

CORRECTIVE ACTION PLAN December 5, 2022 Federal Audit Clearinghouse: The Town of Herndon respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, VA 22801 Audit period: June 30, 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the ?Schedule?) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT 2022-001: Reimbursements related to grants, Significant Deficiency Condition: During the current audit, we noted certain reimbursement requests were not filed timely for expenditures eligible for reimbursement, resulting in a misstatement of revenue and receivables related to grants. Criteria: Internal controls should be in place to ensure such reimbursements are made timely and the related revenue and receivables are appropriately recorded. Cause: We noted that the town had not implemented a process to ensure the timely submission of reimbursement requests for grant funded expenditures. Effect: Absent appropriate controls, misstatements of revenue and receivables for such expenditure driven grants could occur. Recommendation: We recommend that reimbursement requests be completed more timely, on a monthly or quarterly basis to ensure proper recording of revenue and receivables related to grants Corrective Action: The Finance department will continue to work with the departments responsible for reimbursement submission to improve the timeliness of the process FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-002: Coronavirus State and Local Fiscal Recovery Funds ? ALN# 21.027, Reporting, Significant Deficiency Condition: During the current audit, we noted that the Project and Expenditure report was not reviewed prior to its submission. The report to Treasury was determined to be accurate and timely filed. Criteria: Internal controls should be in place to ensure the Project and Expenditure report is reviewed prior to its submission to the oversight agency. Cause: We noted that at the time of submission, the town had not implemented a process to ensure the Project and Expenditure report was reviewed prior to its submission. Effect: Absent appropriate controls, errors on the report filed or late submission of the Project and Expenditure report could occur. Questioned Cost Amount: N/A Perspective Information: N/A Context: N/A Recommendation: We recommend that management develop a system to ensure the Project and Expenditure report is reviewed by an individual other than the preparer to ensure its accuracy and the timeliness of its submission. Corrective Action: Management concurs with the finding and has implemented procedures to ensure the appropriate controls are in place. If the Federal Audit Clearinghouse has questions regarding this plan, please call Marjorie Sloan, Director of Finance for the Town of Herndon at (703) 438-6810. Sincerely yours, Marjorie E. Sloan Marjorie Sloan Direction of Finance Town of Herndon

View Audit 22588

Finding 20273 (2022-001)

Significant Deficiency 2022

Bristol Hospital, Incorporated

CT

Internal Control / Segregation of Duties Questioned Costs Reporting

The Hospital agrees with the finding. Management will implement procedures to ensure that the most recent guidance is reviewed, and that information used in the preparation of the reports is reviewed by the Chief Financial Officer. The Hospital will not include non-incremental expenses in future rep...

The Hospital agrees with the finding. Management will implement procedures to ensure that the most recent guidance is reviewed, and that information used in the preparation of the reports is reviewed by the Chief Financial Officer. The Hospital will not include non-incremental expenses in future reports. The Hospital has sufficient unused lost revenue to cover the expenses noted above.

View Audit 19849

Corrective Action Plans

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