Corrective Action Plans

Finding 571996 (2024-002)

Material Weakness 2024

IA

As a small district, we continue to monitor segregation of duties to the best of our abilities. Staff is limited, and with limited increases to state funding, segregating duties is difficult. The Superintendent and Board will continue to review the District’s financials, accounts payable, and payr...

As a small district, we continue to monitor segregation of duties to the best of our abilities. Staff is limited, and with limited increases to state funding, segregating duties is difficult. The Superintendent and Board will continue to review the District’s financials, accounts payable, and payroll statements and reports. The District has also sought to increase operational sharing opportunities in fiscal year 2026 and beyond that could improve segregation of duties.

View Audit 363095

Finding 571995 (2024-005)

Material Weakness 2024

Municipality of Barceloneta

PR

Equipment & Real Property Management

In all monitoring conducted by all required agencies, there have been no indications of insufficient control over personal and capital properties associated with any of the state or federal funds. Any clerical errors identified, as mentioned in the Management Respond of finding 2024-002, will be add...

In all monitoring conducted by all required agencies, there have been no indications of insufficient control over personal and capital properties associated with any of the state or federal funds. Any clerical errors identified, as mentioned in the Management Respond of finding 2024-002, will be addressed as a priority prior to the upcoming audit.

View Audit 363092

Finding 571994 (2024-003)

Material Weakness 2024

Municipality of Barceloneta

PR

Reporting

The municipal management, especially the Finance Department, is addressing this situation with the level of responsibility it requires. Therefore, I undertake to thoroughly evaluate all internal areas involved, as well as the performance of consulting and auditing firms, with the aim of implementing...

The municipal management, especially the Finance Department, is addressing this situation with the level of responsibility it requires. Therefore, I undertake to thoroughly evaluate all internal areas involved, as well as the performance of consulting and auditing firms, with the aim of implementing the necessary corrections and adjustments to prevent this situation from happening again in the future.

View Audit 363092

Finding 571993 (2024-004)

Material Weakness 2024

Municipality of Barceloneta

PR

HUD Housing Programs Reporting

We recommend of the municipality has issued clear and specific instructions to the director of this area, demanding that she and her team take immediate measures to ensure that these types of findings are not repeated in future fiscal periods or in the years to come.

View Audit 363092

Finding 571982 (2024-003)

Significant Deficiency 2024

City of Coral Gables, Florida

FL

Allowable Costs / Cost Principles Eligibility Significant Deficiency § 200.512

Management acknowledges that the City’s audit package and Data Collection Form were not submitted timely to the Federal Audit Clearinghouse within the required timeframe in accordance with Uniform Guidance (2 CFR 200.512). We understand the importance of timely submission in maintaining compliance w...

Management acknowledges that the City’s audit package and Data Collection Form were not submitted timely to the Federal Audit Clearinghouse within the required timeframe in accordance with Uniform Guidance (2 CFR 200.512). We understand the importance of timely submission in maintaining compliance with federal grant requirements and ensuring continued eligibility for federal funding. The delay was due to new ERP system conversion and staffing shortages. We will re-evaluate our current processes and ensure that all deadlines associated with the Single Audit process are clearly documented and monitored. We will conduct internal reviews after each year-end closing to ensure audit-related deadlines are met and updates will be provided to senior leadership as needed. We will strengthen internal controls and improve communication with our auditors to avoid future delays in submission to the Federal Audit Clearinghouse. Anticipated Completion Date: 7/31/2025 Person Responsible: Diana Gomez, Finance Director

View Audit 363084

Finding 571981 (2024-004)

Significant Deficiency 2024

Will County

IL

Subrecipient Monitoring § 200.332

Corrective Action Plan for Finding 2024-004 Contact person Responsible for Corrective Action: Karen Hennessy Contact Phone Number: 815 774-6359 Views of Responsible Official: We concur with the finding and offer the following context and corrective action plan: Condition: During our audit of the...

Corrective Action Plan for Finding 2024-004 Contact person Responsible for Corrective Action: Karen Hennessy Contact Phone Number: 815 774-6359 Views of Responsible Official: We concur with the finding and offer the following context and corrective action plan: Condition: During our audit of the County’s administration of federal funds under the CSLFRF program, we noted that the County did not have a documented process in place to track and maintain copies of Single Audit reports for subrecipients to whom it awarded federal funds. Specifically, the County was unable to provide evidence that it had obtained and reviewed Single Audit reports for any of its subrecipients during the audit period. Description of Corrective Action Plan: The county will create a tracking document that provides the following: -All CSLFRF (ARPA) subrecipients -Amounts and types of all CSLFRF allocations to the subrecipient -The fiscal cycle of the subrecipient -The date the annual financial statement was received -The person receiving the file -The file name and location -An indication if the subrecipient meets the threshold to have a single audit (not based on the amount allocated by the county) -If a single audit is required a copy will be requested from the subrecipient or from the Federal Clearing House -The date the Single Audit report was received -The name of the person receiving the file -The file name and location -The name of the person completing the review of the Single Audit report to identify any findings related to CSLFRF -Notes regarding follow up due to findings related to CSLFRF Anticipated Completion Date: August 31, 2025

View Audit 363072

Finding 571980 (2024-003)

Significant Deficiency 2024

Will County

IL

Subrecipient Monitoring § 200.332

Corrective Action Plan for Finding 2024-003 Contact person Responsible for Corrective Action: Karen Hennessy Contact Phone Number: 815 774-6359 Views of Responsible Official: We concur with finding 2024-003 and offer the following context and corrective action plan: Condition: During our audit o...

Corrective Action Plan for Finding 2024-003 Contact person Responsible for Corrective Action: Karen Hennessy Contact Phone Number: 815 774-6359 Views of Responsible Official: We concur with finding 2024-003 and offer the following context and corrective action plan: Condition: During our audit of the County’s administration of federal funds under the CSLFRF program, we noted the County failed to provide a subrecipient agreement to two subrecipient entities that would have included appropriate information related to federal award identification. Description of Corrective Action Plan: The County had all CSLFRF projects reviewed to confirm that the correct agreement type had been issued. The review found that 6 of the 56 projects had been issued a Beneficiary Agreement instead of a Subrecipient Agreement. Each of the 6 subrecipients has been contacted and provided with a Subrecipient Agreement. This corrects the finding. Completion Date: June 30, 2025

View Audit 363072

Finding 571979 (2024-002)

Significant Deficiency 2024

County of Calhoun

MI

Allowable Costs / Cost Principles

2024-002 - Lack of Independent Review and Approval of Reporting Auditor Description of Condition and Effect: During our audit procedures over the County's reporting process, we noted that none of the quarterly program and financial reports selected for testing included documentation that they were ...

2024-002 - Lack of Independent Review and Approval of Reporting Auditor Description of Condition and Effect: During our audit procedures over the County's reporting process, we noted that none of the quarterly program and financial reports selected for testing included documentation that they were subjected to an independent review and approval prior to submission in order to detect and correct potential errors or omissions. As a result of this condition, the County was exposed to an increased risk that the reports filed could contain errors and not be detected and corrected on a timely basis. Auditor Recommendation: We recommend that the County establish procedures to ensure that all reports are subject to review and approval by an independent employee prior to submission, and that the review and approval is adequately documented. Corrective Action: The County’s grant policy #241 requires review and approval of grant financial and programmatic reporting. Management will ensure fiscal and program managers countywide have procedures in place to complete and document these independent reviews. Responsible Person: Megan Banning, Assistant County Administrator Anticipated Completion Date: December 31, 2025

View Audit 363071

Finding 571978 (2024-001)

Significant Deficiency 2024

Honor Ehg INC

NY

Cash Management Internal Control / Segregation of Duties

Response to Schedule of Findings for the Year Ended December 31, 2024. 2024-001 TANF Voucher Controls The Administration of HONOR acknowledges the finding identified in the 2024 Financial Audit concerning the inadequacy regarding "TANF Voucher Controls". The following response outlines the steps t...

Response to Schedule of Findings for the Year Ended December 31, 2024. 2024-001 TANF Voucher Controls The Administration of HONOR acknowledges the finding identified in the 2024 Financial Audit concerning the inadequacy regarding "TANF Voucher Controls". The following response outlines the steps the HONOR Administration, and Management will take to address these issues and prevent recurrence. During the 2024 audit process, RBT identified the following Significant Deficiency: "Per the Orange County DSS contract, monthly vouchers are to be submitted with bed counts for reimbursement of shelter services provided." HONOR Executive Director, along with the assistance of the Administrative Team, conducted a thorough review to identify the root cause of this issue. - Inadequate Verification Processes: As outlined in audit by RBT there is not an internal control, (check and balances) comparing bed-sign in sheets, rosters, and vouchers. - Lack of consistency due to staff vacancy in the positions directly responsible for the successful and routine management and undertaking of the shelter census data. In response to the audit findings, the Executive Director, with the assistance of the Administrative Team, implemented the following corrective measures: -Ensure source documents are correct by providing comprehensive staff training: A training program will be initiated for all relevant staff, focusing on this regulatory required task. Staff will receive in-depth training on nightly bed sheets and data entry of client attendance in the EMR system, (NETSMART), to generate an accurate attendance roster. - Revamping Verification Procedures: HONOR has designated a position, Administrative Response Coordinator, to be responsible for verifying the nightly bed sheets and roster at the end of the month. Any discrepancies are reported to the Shelter Manager for verification. If changes are to be made, documentation will be made on the bed sheets and data entry will be corrected in NETSMART and roster reprinted. -HONOR has created a billing cover sheet that the designated program administrator will complete when billing is submitted to the fiscal office. Signatures indicating approval for billing after a review of documentation are required. Billing will not be accepted without the form attached. (attached) Forms will be distributed at the next scheduled Management Team Meeting. Explanation and training will be included. -Periodic Reviews: The Executive Director will Chair, with the assistance of the Administrative Team, a regular review process to monitor TANF voucher controls ensuring ongoing compliance and addressing any trends proactively. HONOR's Executive Director along with the Administration and Management teams take this audit finding seriously and are committed to strengthening our internal controls to prevent future incidents. The steps outlined above will help us maintain compliance and ensure the proper use of resources. HONOR thanks RBT for their due diligence in bringing this matter to our attention.

View Audit 363061

Finding 571970 (2024-001)

Significant Deficiency 2024

Population Services International

DC

Allowable Costs / Cost Principles Subrecipient Monitoring Period of Performance

Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles   Contact: Chad Bender   Title: Controller  Phone Number: 202-785-0072 Estimated Completion Date – ongoing  Corrective Action  The results of the 2024 audit will be sh...

Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles   Contact: Chad Bender   Title: Controller  Phone Number: 202-785-0072 Estimated Completion Date – ongoing  Corrective Action  The results of the 2024 audit will be shared with appropriate staff and reiterated in training to ensure that adequate attention and guidance is provided on recording expenses within the correct accounting period. PSI delivers in person training to its global finance and program staff and will continue to offer training during 2025 to address such issues.

View Audit 363060

Finding 571969 (2024-002)

Significant Deficiency 2024

Population Services International

DC

Procurement, Suspension & Debarment

Internal Control over Compliance and Compliance with Procurement Requirement   Contact: Munish Mehrotra Title: Director, Procurement and Logistics  Phone Number: 202-235-1954  Estimated Completion Date – ongoing  Corrective Action  PSI will share the 2024 audit results with staff for the awa...

Internal Control over Compliance and Compliance with Procurement Requirement   Contact: Munish Mehrotra Title: Director, Procurement and Logistics  Phone Number: 202-235-1954  Estimated Completion Date – ongoing  Corrective Action  PSI will share the 2024 audit results with staff for the awareness of nature and impact of the finding. The findings will be reiterated in training and guidance provided to adhere with PSI’s procurement policies. PSI delivers in person training to its global finance staff and will continue to offer training during 2025 to address such issues.

View Audit 363060

Finding 571966 (2024-005)

Significant Deficiency 2024

Population Services International

DC

Questioned Costs Subrecipient Monitoring Period of Performance

Internal Controls over Compliance and Compliance with the Period of Performance Compliance Requirement     Contact: Chad Bender  Title: Controller  Phone Number: 202-785-0072  Estimated Completion Date – done  Corrective Action  The results of the 2024 audit will be shared with appropriate s...

Internal Controls over Compliance and Compliance with the Period of Performance Compliance Requirement     Contact: Chad Bender  Title: Controller  Phone Number: 202-785-0072  Estimated Completion Date – done  Corrective Action  The results of the 2024 audit will be shared with appropriate staff and reiterated in training to ensure that adequate attention and guidance is provided on the allowability of trailing costs and the unallowability of newly incurred costs. PSI delivers in person training to its global finance and program staff and will continue to offer training during 2025 to address such issues.

View Audit 363060 Questioned Costs: $1

Finding 571965 (2024-004)

Significant Deficiency 2024

Population Services International

DC

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

Allegations of Fraud    Contact: Chad Bender Title: Controller Phone Number: 202 785-0072 Estimated Completion Date – ongoing   Corrective Action  PSI keeps managing fraud risk through combination of preventative, detective and monitoring controls, and reinforces PSI’s expectations regarding ...

Allegations of Fraud    Contact: Chad Bender Title: Controller Phone Number: 202 785-0072 Estimated Completion Date – ongoing   Corrective Action  PSI keeps managing fraud risk through combination of preventative, detective and monitoring controls, and reinforces PSI’s expectations regarding ethical behavior through training and communications. PSI will continue to proactively report and investigate allegations of fraud and to raise awareness of the actions to be taken when there is suspicion of fraud. PSI Global Internal Audit and Investigations team will continue to share lessons learned from the work performed. Given the challenging operating environments in which PSI implements its programs, there is an ongoing risk of fraud, which PSI actively monitors, investigates, and mitigates.

View Audit 363060

Finding 571964 (2024-003)

Significant Deficiency 2024

Population Services International

DC

Cash Management

Internal Control over Compliance and Compliance with Cash Management Requirements  Contact: Chad Bender  Title: Controller  Phone Number: 202-785-0072 Estimated Completion Date – ongoing  Corrective Action  During 2024, PSI refined its method for calculating drawdowns on federal awards in re...

Internal Control over Compliance and Compliance with Cash Management Requirements  Contact: Chad Bender  Title: Controller  Phone Number: 202-785-0072 Estimated Completion Date – ongoing  Corrective Action  During 2024, PSI refined its method for calculating drawdowns on federal awards in response to the 2023-03 finding and has worked with the Program Management Teams on the monthly cash projections. This led to more accurate drawdown calculations in the latter half of 2024. PSI will continue training with the Program Management Teams and cash projections in 2025.

View Audit 363060

Finding 571962 (2024-001)

Significant Deficiency 2024

Pacific Union College

CA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Pacific Union College transmits enrollment information to NSDLS through the National Student Clearinghouse (NCS), a third-party organization. PUC was faced with an unprecedented series of events related to data reporting to the National Student Clearinghouse between January and May 2024. During the ...

Pacific Union College transmits enrollment information to NSDLS through the National Student Clearinghouse (NCS), a third-party organization. PUC was faced with an unprecedented series of events related to data reporting to the National Student Clearinghouse between January and May 2024. During the month of February 2024, the College Registrar resigned without notice and the Director of Institutional Research tragically passed away within one ten day period. At that time the Director of College Admissions was asked to serve as the emergency Registrar and emergency IR Director. The above events led to some gaps in reporting to the NSC during the months noted above including some gaps in reporting that had occurred before the Registrar resigned. Communication with the NSC began immediately and during this time a series of reporting deadlines were “forgiven” by the NSC liaisons in support of PUC during a difficult series of one time events. Since the above dates PUC has been consistent and timely with all reporting to the NSC and the college anticipates that current staffing levels and cross training will prevent any such occurrences in the future.

View Audit 363053

Finding 571953 (2024-001)

Significant Deficiency 2024

Bay County

MI

Reporting

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following is the finding as noted in Bay County’s Single Audit report for the year ended December 31, 2024, and corrective action to be completed. 2024-001 – Variance in Quarterly Reporting Auditor Descript...

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following is the finding as noted in Bay County’s Single Audit report for the year ended December 31, 2024, and corrective action to be completed. 2024-001 – Variance in Quarterly Reporting Auditor Description of Condition and Effect: During the audit, we noted a variance between amounts reported in all quarterly P&E reports and amounts recorded in the general ledger and presented on the schedule of expenditures of federal awards (SEFA) for fiscal year 2024. This resulted in an overall total difference of $320,511 between the 2024 P&E reports and the County's general ledger and SEFA. Auditor Recommendation: We recommend that the County reconcile quarterly P&E reporting with amounts in the general ledger to ensure that all expenditures reported are classified in the correct project category on the P&E reporting and in the correct reporting period. We recommend an independent review is completed to ensure the reporting is accurate. Corrective Action: Management will conduct the final review and cross-check between the general ledger entries and amounts reported on the quarterly P&E reports to ensure accuracy in the amounts reported for the period. Responsible Person: Scott Trepkowski, Finance Officer Anticipated Completion Date: 12/31/2025

View Audit 363050

Finding 571941 (2024-001)

Significant Deficiency 2024

Chn Housing Partners

OH

Reporting

To mitigate this risk in the future, management intends to hire an additional Accounting Manager in the Summer 2025 that will in part be tasked with ensuring that development-related transactions are properly recorded between CHN and its affiliated entities.

View Audit 363040

Finding 571940 (2024-002)

Significant Deficiency 2024

Waldo Community Action Partners

ME

Eligibility Significant Deficiency

2024-002 - Internal Control over Eligibility Major Program: AL#93.569 - Community Service Block Grant Corrective Action Plan Staff has undergone extensive training on eligibility determination since mid-June. All forms and applications have been updated with specific language related to needed docum...

2024-002 - Internal Control over Eligibility Major Program: AL#93.569 - Community Service Block Grant Corrective Action Plan Staff has undergone extensive training on eligibility determination since mid-June. All forms and applications have been updated with specific language related to needed documentation, and a portable scanner has been purchased so documents can be scanned wherever clients are engaged. After application review, there will be additional communication regarding appointment confirmation as well as a reminder of documentation required when clients arrive. Person(s) Responsible: Monica Pettengill, Development Director Timing for Implementation: July 1, 2025 LeeAnn Horowitz, Chief Financial Officer" Corrective Action Plan for Current Year Findings 2024-001- Internal Control over Payroll Major Program: AL#93.569 - Community Service Block Grant Corrective Action Plan DONNA M. KELLEY, LCSW President & CEO Waldo CAP was finally able to hire an additional Human Resources staff member in May of 2025, who will complement our current payroll review process by adding a second layer to ensure not only the accuracy of the Wage Change of Status form (among other enhanced review duties) but to also ensure the completeness of the form including required signatures. Person(s) Responsible: Katie Bagley, Human Resources Director Timing for Implementation: August 1, 2025 2024-002 - Internal Control over Eligibility Major Program: AL#93.569 - Community Service Block Grant Corrective Action Plan Staff has undergone extensive training on eligibility determination since mid-June. All forms and applications have been updated with specific language related to needed documentation, and a portable scanner has been purchased so documents can be scanned wherever clients are engaged. After application review, there will be additional communication regarding appointment confirmation as well as a reminder of documentation required when clients arrive. Person(s) Responsible: Monica Pettengill, Development Director Timing for Implementation: July 1, 2025 LeeAnn Horowitz, Chief Financial Officer P.O. Box 130, 9 Field Street, Belfast, ME 04915 I Phone: (207) 338-6809 I Fax: (207) 338-6812 I www.waldocap.org

View Audit 363024

Finding 571939 (2024-001)

Significant Deficiency 2024

Waldo Community Action Partners

ME

Allowable Costs / Cost Principles § 200.430

Corrective Action Plan for Current Year Findings 2024-001 - Internal Control over Payroll Major Program: AL#93.569 - Community Service Block Grant Corrective Action Plan DONNA M. KELLEY, LCSW President & CEO Waldo CAP was finally able to hire an additional Human Resources staff member in May of 2025...

Corrective Action Plan for Current Year Findings 2024-001 - Internal Control over Payroll Major Program: AL#93.569 - Community Service Block Grant Corrective Action Plan DONNA M. KELLEY, LCSW President & CEO Waldo CAP was finally able to hire an additional Human Resources staff member in May of 2025, who will complement our current payroll review process by adding a second layer to ensure not only the accuracy of the Wage Change of Status form (among other enhanced review duties) but to also ensure the completeness of the form including required signatures. Person(s) Responsible: Katie Bagley, Human Resources Director Timing for Implementation: August 1, 2025

View Audit 363024

Finding 571937 (2024-002)

Significant Deficiency 2024

City of Marshfield, Wisconsin

WI

Procurement, Suspension & Debarment

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend the City revise its policies and procedures to ensure that documentation related to suspension and debarment be presented with the procurement action prior to approval. Explanation of disag...

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend the City revise its policies and procedures to ensure that documentation related to suspension and debarment be presented with the procurement action prior to approval. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: City staff conducted a review of newly contracted vendors associated with STP Urban funds. These contracts were recently executed with various engineering firms. None of these firms appear on the federal debarment list as maintained on System for Award Management (SAM). Documentation of these reviews is recorded within the respective project files in the City’s enterprise business software. Management is establishing a monthly review procedure to cross-reference the vendor list against the SAM debarment database. The anticipated implementation date is July 31, 2025. To further mitigate risk and ensure continued compliance, Management recommends incorporating a Certification of Non-Debarment or Suspension Status into the City’s contract execution process. This document will be completed, signed, and submitted by any contractor receiving $25,000 or more in payments. Name(s) of the contact person(s) responsible for corrective action: Jennifer Selenske, Finance Director Planned completion date for corrective action plan: July 31, 2025

View Audit 363023

Finding 571931 (2024-001)

Significant Deficiency 2024

City of Coral Springs, Florida

FL

Reporting

The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be ...

The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.

View Audit 363021

Finding 571930 (2024-004)

Significant Deficiency 2024

Heritage Grove Inc.

IL

Eligibility HUD Housing Programs

U. S. Department of Housing and Urban Development. Heritage Grove, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: MCK CPAs & Advisors, Decatur, Illinois. Audit period: Year ended June 30, 2024...

U. S. Department of Housing and Urban Development. Heritage Grove, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: MCK CPAs & Advisors, Decatur, Illinois. Audit period: Year ended June 30, 2024. The findings from the June 30, 2024 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings and Questioned Costs - Federal Award Programs Audit: Department of Housing and Urban Development: Supportive Housing for Persons with Disabilities Program (Section 811), Assistance Listing # 14.181: 2024 - 004 Recommendation: Management agent and sponsor will continue to recertify and update the tenant files to make sure it includes current required documentation. If the Department of Housing and Urban Development has questions regarding this plan, please call Mary Garrison, Heritage Grove, Inc. at (217) 362-6262.

View Audit 363016

Finding 571929 (2024-003)

Significant Deficiency 2024

Heritage Grove Inc.

IL

Internal Control / Segregation of Duties HUD Housing Programs

U. S. Department of Housing and Urban Development. Heritage Grove, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: MCK CPAs & Advisors, Decatur, Illinois. Audit period: Year ended June 30, 2024...

U. S. Department of Housing and Urban Development. Heritage Grove, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: MCK CPAs & Advisors, Decatur, Illinois. Audit period: Year ended June 30, 2024. The findings from the June 30, 2024 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings and Questioned Costs - Federal Award Programs Audit: Department of Housing and Urban Development: Supportive Housing for Persons with Disabilities Program (Section 811), Assistance Listing # 14.181: 2024 - 003 Recommendation: Finding is closed as of June 30, 2024. If the Department of Housing and Urban Development has questions regarding this plan, please call Mary Garrison, Heritage Grove, Inc. at (217) 362-6262.

View Audit 363016

Finding 571928 (2024-001)

Significant Deficiency 2024

Jefferson County Government

CO

Procurement, Suspension & Debarment Student Financial Aid Allowable Costs / Cost Principles

Finding: Allowable Activities & Allowable Costs and Eligibility (Reference Number: 2024-001) Criteria or Specific Requirement: Funds may be expended for foster care maintenance payments on behalf of eligible children, in accordance with the Title IV-E agency’s foster care maintenance payment rate ...

Finding: Allowable Activities & Allowable Costs and Eligibility (Reference Number: 2024-001) Criteria or Specific Requirement: Funds may be expended for foster care maintenance payments on behalf of eligible children, in accordance with the Title IV-E agency’s foster care maintenance payment rate schedule and in accordance with 45 CFR section 1356.21, to individuals serving as foster family homes, to childcare institutions, or public/private child-placement or child-care agencies. In accordance with Code of Colorado Regulations (CCR) section 7.302.2, for each child, Jefferson County Human Services (JCHS) must have an agreement with the provider which details the daily maintenance payments. JCHS agreement to purchase services must be signed by the provider and JCHS. Additionally, in accordance with CCR section 7.301.3, the Family Services Plan shall be reviewed in conference with the caseworker and supervisor every 90 calendar days. Condition: • Two instances out of 40 where there was no signed agreement in place to support revised maintenance payments following a child’s 9th birthday. The correct maintenance amount was paid to the provider in accordance with the State of Colorado rates published in IM-CW–2024-0028 and IM-CW-2023-0021. • One instance out of 40 where the required 90-day review was not completed on time. The review was conducted 15 days late. Cause: The state's Foster Care system did not automatically generate a notice that a new agreement to purchase services was needed based on the child's birthday. Additionally, JCHS lacks an effective control mechanism to proactively identify when a 90-day review is approaching or overdue. Corrective Action Plan: We agree with the finding. The Integrated Case Management System (ICM) is designed to generate an email notification to Collaborative Foster Care Program (CFCP) staff when a child turns 9 or 14 years of age while in foster care. This email notification instructs CFCP staff to generate a new Child Specific Addendum (SS23-B) due to the increase of the child maintenance rate. This email instructs and standard procedure requires CFCP staff to verify the child maintenance rate in Trails after an SS23-B is generated. The IT Systems Support Team responsible for the maintenance of ICM determined that ICM has failed to notify CFCP staff when a child turned 9 or 14 years of age while in foster care: • The IT Systems Support Team responsible for the maintenance of ICM has been asked to ensure that ICM is generating an email notification when a child turns 9 or 14 years of age while in foster care. • While this issue is being addressed in ICM, the CFCP requested a report that included the birthdays for all children in foster care. CFCP staff have generated new Child Specific Addendums (SS23-B) for children that have turned 9 or 14 years old while in foster care. CFCP staff will utilize this report to generate new Child Specific Addendums for future birthdays. • After a new Child Specific Addendum is generated, staff will verify the child maintenance rate in Trails. • The CFCP has determined that it can no longer rely on ICM and has decided to migrate its functionality over to the ancillary system supported by Jefferson County known as the Caseworker Application Timesaver (CAT). With this migration, the email notifications will resume so that CFCP staff are properly notified of the need to generate the new SS23-B and verify the child maintenance rate. • Migration is scheduled to occur on Friday, June 20, 2025. • On Monday, June 23, 2025, the CFCP will meet with the Jefferson County Application Program Analyst to ensure the migration was successful. • Additionally, the CFCP and the Jefferson County Application Program Analyst have scheduled a second meeting for July 9, 2025, to ensure the successful migration from ICM to CAT. • To ensure 90-Day Reviews are completed timely, the Division of Children, Youth, Families, and Adult Protection (CYFAP) will continue to utilize the 90-Day Review compliance feature of CAT. Additionally, CYFAP leadership will emphasize this requirement with supervisors and casework staff and ensure their compliance. Person(s) Responsible for Implementation: Barb Weinstein, Director, Division of Children, Youth, Families and Adult Protection Implementation Date: July 1, 2025

View Audit 363015

Finding 571927 (2024-003)

Significant Deficiency 2024

City of Athens

OH

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.332

The City of Athens has reviewed the findings of ODOD and has modified subrecipient monitoring procedures to detect these types of issues in the future.

View Audit 363014

Corrective Action Plans

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