Corrective Action Plans

Finding 575833 (2023-008)

Significant Deficiency 2023

PA

Subrecipient Monitoring § 200.331 § 200.521

Finding 2023-008 - Uniform Guidance Subrecipient Monitoring - Significant Deficiency/Noncompliance Condition/Context: As part of our follow-up on previous audit findings and based on our current year testing, it was noted that the County is not formally documenting its monitoring activities over i...

Finding 2023-008 - Uniform Guidance Subrecipient Monitoring - Significant Deficiency/Noncompliance Condition/Context: As part of our follow-up on previous audit findings and based on our current year testing, it was noted that the County is not formally documenting its monitoring activities over its subrecipients in compliance with the Uniform Guidance. Corrective Action: The Office of Financial Management will implement a process to document all subrecipient activities in compliance with the Uniform Guidance. Responsible for Implementing Corrective Action: Office of Financial Management Anticipated Completion Date: We anticipate this to be completed in coordination with the 2026 audit.

View Audit 365806

Finding 575815 (2023-001)

Significant Deficiency 2023

Yeshiva Darkei Emunah

NY

Internal Control / Segregation of Duties Reporting School Nutrition Programs

Yeshiva Darkei EmunahYeshiva Darkei Emunah respectfully submits the following corrective action plan for the year ended December 31, 2023. Hirsch | Dinter & Co. CPAs: 21 Remsen Avenue, Suite #302, Monsey, New York 10952 Audit Period: January 01, 2023 - December 31, 2023 The finding from the Dece...

Yeshiva Darkei EmunahYeshiva Darkei Emunah respectfully submits the following corrective action plan for the year ended December 31, 2023. Hirsch | Dinter & Co. CPAs: 21 Remsen Avenue, Suite #302, Monsey, New York 10952 Audit Period: January 01, 2023 - December 31, 2023 The finding from the December 31, 2023 schedule of prior audit findings is discussed below. Finding 2023-001: Federal Awards Program Audit U.S. Department of Agriculture Child Nutrition Cluster Programs Deficiency: See Finding 2023-001 Recommendation: The Organization should develop a compliance calendar that includes financial reporting deadlines and set automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additionally, the Organization should engage the audit firm well before the fiscal year end, and the auditors should put this engagement on their calendar well in advance of the due date. The Organization should establish a timeline with the auditors that aligns with internal deadlines to ensure sufficient time to conduct the audit. The Organization’s Board of Directors should be more actively engaged in the auditing and reporting process to establish a greater degree of accountability and oversight. Anticipated Completion Date: 09/30/2026 Actions Taken: The Organization has begun implementing the above-mentioned recommendations. The Organization will ensure that it has a working compliance calendar to assist in meeting the reporting deadline. Additionally, the Organization has engaged the audit firm for their upcoming fiscal year-end, and the audit firm has put it on its calendar to begin the audit process well in advance. The Organization’s board of directors has agreed to oversee the auditing and reporting processes to a greater extent. With these actions, the Organization expects to comply with the Uniform Guidance for single audits deadline for the fiscal year end December 31, 2025. Mr. Joel Stein, executive director, has been designated to monitor the plan of corrective action for this finding. He can be reached at 845-356-2761. Contact Person Responsible for Corrective Action: Joel Stein, Executive Director

View Audit 365799

Finding 575808 (2023-005)

Significant Deficiency 2023

Fasd United Inc.

DC

Questioned Costs Subrecipient Monitoring Cash Management

The Organization is now billing actual costs for supplies as it has done for all other expenditures. Reimbursement request procedures and all accounting functions and segregation practices will be formulated in a written document that will be in place within 120 days of completion of the audit. The ...

The Organization is now billing actual costs for supplies as it has done for all other expenditures. Reimbursement request procedures and all accounting functions and segregation practices will be formulated in a written document that will be in place within 120 days of completion of the audit. The Organization accepts and understands that detailed reimbursement policies and procedures should be fully developed and implemented, and actual expenditures should be billed. The Organization believes that the actual cost of supplies allocated to the project exceeded the questioned cost. The Organization will adhere to reimbursement request policies and procedures that will be documented in a written accounting manual. The Organization agrees that the reimbursement request procedures should be performed by employees with properly segregated roles and responsibilities. While the Organization did not have enough staff to segregate all accounting responsibilities, it is continually working to define and monitor segregation policies and procedures and train employees on their duties and responsibilities to ensure that reimbursement requests and all accounting functions are properly separated

View Audit 365796 Questioned Costs: $1

Finding 575807 (2023-004)

Significant Deficiency 2023

Fasd United Inc.

DC

Questioned Costs Subrecipient Monitoring

The Organization corrected the finding prior to the audit and will continue to use the 10% de minimis indirect rate until it receives a government approved rate. The Organization allows that the indirect costs charged to the grant exceeded the maximum allowed under the grant. The Organization unders...

The Organization corrected the finding prior to the audit and will continue to use the 10% de minimis indirect rate until it receives a government approved rate. The Organization allows that the indirect costs charged to the grant exceeded the maximum allowed under the grant. The Organization understood that it could charge a higher initial provisional indirect rate, reflecting the Organization’s actual rate of allowable indirect costs, as stated in the subrecipient agreement while a negotiated indirect cost rate was pending. As the negotiated rate was not completed, The Organization understands that the initial provisional rate was not applicable and the 10% de minimis rate applies from the inception of the award agreement. The Organization will charge the de minimis indirect rate to the project until a federally negotiated rate agreement is approved by the government

View Audit 365796 Questioned Costs: $1

Finding 575806 (2023-003)

Significant Deficiency 2023

Fasd United Inc.

DC

Internal Control / Segregation of Duties

The Organization will review all personnel records and ensure fully executed employment agreements are in place for all employees within 30 days of completion of the audit. The Organization agrees that employment agreements for some employees were not completed or fully executed. Employment agreemen...

The Organization will review all personnel records and ensure fully executed employment agreements are in place for all employees within 30 days of completion of the audit. The Organization agrees that employment agreements for some employees were not completed or fully executed. Employment agreements and subsequent modifications for all employees will be signed by both the employee and an authorizing official and regularly reviewed by the Organization for completeness

View Audit 365796

Finding 575805 (2023-001)

Significant Deficiency 2023

Fasd United Inc.

DC

Internal Control / Segregation of Duties

The Organization is developing a detailed accounting policies and procedures written document with processes for ensuring segregation of employee duties and responsibilities. The document will be completed, approved by the Finance Committee, and fully instituted within 120 days of completion of the ...

The Organization is developing a detailed accounting policies and procedures written document with processes for ensuring segregation of employee duties and responsibilities. The document will be completed, approved by the Finance Committee, and fully instituted within 120 days of completion of the audit. The Organization understands and accepts the identification of a lack of written internal controls and full segregation of duties. Accounting policies and procedures will be reviewed, approved by the Finance Committee, and recorded in a written document. The Organization did not have adequate staff to segregate all accounting duties and is continually working to clearly define roles, responsibilities, and control activities. The Organization will regularly review current processes, access rights, and role assignments and train employees involved in accounting functions to adhere to segregation procedures

View Audit 365796

Finding 575804 (2023-002)

Significant Deficiency 2023

Fasd United Inc.

DC

Subrecipient Monitoring

Accounting records have been modified to record unbilled costs under grants and contracts, and billings submitted after completion of this audit will be reconciled to the general ledger. The Organization acknowledges that all accounting system records did not agree to the billing invoices and recogn...

Accounting records have been modified to record unbilled costs under grants and contracts, and billings submitted after completion of this audit will be reconciled to the general ledger. The Organization acknowledges that all accounting system records did not agree to the billing invoices and recognizes the importance of maintaining accurate and timely accounting records. The Organization notes that it was not found that any variances between system records and billing invoices resulted in questioned costs. The Organization will establish and follow detailed policies and procedures to thoroughly track and record all grant award expense transactions. Accounting records will be modified to include the recordation of unbilled costs under grants and contracts. Billings will be reconciled to the general ledger prior to the submission of invoices to third parties

View Audit 365796

Finding 575777 (2023-004)

Significant Deficiency 2023

Lake Health District

OR

Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303

Management is aware of deposit requirements and has committed the resources to ensure minimum deposit requirements are met.

View Audit 365747

Finding 575776 (2023-003)

Significant Deficiency 2023

Lake Health District

OR

Matching / Level of Effort / Earmarking Reporting Significant Deficiency § 200.512

Management is aware of reporting requirements and has committed the resources to ensure timely filing for future reports.

View Audit 365747

Finding 575719 (2023-004)

Material Weakness 2023

Iowa City Community School District

IA

Internal Control / Segregation of Duties Material Weakness Reporting

Identifying Number: 2023-004 Finding: Required reports under the Education Stabilization Fund were not reviewed and approved by an individual other than the preparer prior to submission. Corrective Actions Taken or Planned: The district has employed a Grant Specialists to oversee State and Federal...

Identifying Number: 2023-004 Finding: Required reports under the Education Stabilization Fund were not reviewed and approved by an individual other than the preparer prior to submission. Corrective Actions Taken or Planned: The district has employed a Grant Specialists to oversee State and Federal Grant programs who will be responsible for grant related reporting or submissions. Prior to any filings, these will be reviewed by either the CFO or the Controller with the exception of nutritional related grants. Alan Moran, Controller and Director of Financial Reporting is responsible for this corrective action plan by December of 2025.

View Audit 365701

Finding 575698 (2023-005)

Significant Deficiency 2023

Iowa City Community School District

IA

Reporting Procurement, Suspension & Debarment Significant Deficiency § 200.512

Identifying Number: 2023-005 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Corrective Actions Taken or Planned: The district is delinquent in completing annual audits. The district is working to become current on financial report...

Identifying Number: 2023-005 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Corrective Actions Taken or Planned: The district is delinquent in completing annual audits. The district is working to become current on financial reports, however it is unlikely that this will be completed for the FY25 audit. The districts goal is to be current with financial reporting deadlines with the fiscal year 2026 audited financial statements. Alan Moran, Controller and Director of Financial Reporting is responsible for this corrective action plan, and will be completed by March 31, 2027.

View Audit 365701

Finding 575689 (2023-003)

Significant Deficiency 2023

Iowa City Community School District

IA

Reporting

Identifying Number: 2023-003 Finding: The district reported expenditures on the fiscal year 2023 schedule of expenditures of federal awards (“SEFA”) that were incurred in other fiscal years. Corrective Actions Taken or Planned: The controller has communicated with staff regarding the importance of...

Identifying Number: 2023-003 Finding: The district reported expenditures on the fiscal year 2023 schedule of expenditures of federal awards (“SEFA”) that were incurred in other fiscal years. Corrective Actions Taken or Planned: The controller has communicated with staff regarding the importance of matching expenses to the proper periods. The accounts payable team has been notified to identify expenditures that require period adjustment, and these will be summarized, and reconciled against the accounts payable register to help ensure expenses are recorded in the proper period. Additionally, any expenses moved to a prior or subsequent period will have the proper reversing entries posted at the time of booking (Either the end of the previous year or beginning of the subsequent year as appropriate). Alan Moran, Controller and Director of Financial Reporting is responsible for this corrective action plan and will be completed by December 31, 2025.

View Audit 365701

Finding 575677 (2023-003)

None 2023

Smithville Community Coalition, Inc.

NC

The Data Collection Form for future audits will be submitted a week after the audit is finalized, and prior to September 30th.

View Audit 365686

Finding 575676 (2023-002)

Material Weakness 2023

Smithville Community Coalition, Inc.

NC

Internal Control / Segregation of Duties

The Organization will document and retain meeting minutes for both the board of directors and the finance committee. These meeting minutes will be stored securely and readily accessible as needed.

View Audit 365686

Finding 575675 (2023-001)

Material Weakness 2023

Smithville Community Coalition, Inc.

NC

Internal Control / Segregation of Duties

An individual independent of the record keeping should be responsible for opening the mail and documenting its contents within the donor software utilized by the Organization. The contents of the mail should then be given to the Finance and Office Administrator for recording the transactions within ...

An individual independent of the record keeping should be responsible for opening the mail and documenting its contents within the donor software utilized by the Organization. The contents of the mail should then be given to the Finance and Office Administrator for recording the transactions within QuickBooks and for depositing the funds.

View Audit 365686

Finding 575606 (2023-003)

Significant Deficiency 2023

Mac Housing Development Fund Corporation

NY

HUD Housing Programs Special Tests & Provisions Cash Management

Corrective Action Plan (CAP) Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2023 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-593...

Corrective Action Plan (CAP) Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2023 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (3) Finding 2023-003 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management has deposited the underfunded amount as of the date of this report.

View Audit 365596

Finding 575605 (2023-002)

Significant Deficiency 2023

Mac Housing Development Fund Corporation

NY

Special Tests & Provisions HUD Housing Programs

Corrective Action Plan (CAP) Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2023 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-593...

Corrective Action Plan (CAP) Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2023 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2023-002 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management has deposited the underfunded amount as of the date of this report.

View Audit 365596

Finding 575604 (2023-001)

Significant Deficiency 2023

Mac Housing Development Fund Corporation

NY

Corrective Action Plan (CAP) Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2023 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-593...

Corrective Action Plan (CAP) Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2023 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2023-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management will submit the Form SF-SAC to the Federal Audit Clearinghouse as soon as the audit is received for the year ended September 30, 2023.

View Audit 365596

Finding 575599 (2023-003)

Significant Deficiency 2023

Aids Foundation Houston, Inc.

TX

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.303

2023-003 Internal Controls and Compliance over Allowable Costs (Significant Deficiency) Recommendation: Review process should be reevaluated and employees retrained to ensure that only actual hours worked from timesheets are charged to grant. Corrective Action: The Finance Department was restruct...

2023-003 Internal Controls and Compliance over Allowable Costs (Significant Deficiency) Recommendation: Review process should be reevaluated and employees retrained to ensure that only actual hours worked from timesheets are charged to grant. Corrective Action: The Finance Department was restructured in August 2024 and the finance staff involved in payroll preparation and review were trained in Allies in Hope’s processes on recording payroll costs to the grants and other funding sources. Responsible Parties: Robert Marchbanks, Chief Financial Officer Date Corrected: August 2024

View Audit 365590 Questioned Costs: $1

Finding 575593 (2023-002)

Material Weakness 2023

Aids Foundation Houston, Inc.

TX

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.320 § 200.403

2023-002 Internal Controls over Period of Performance and Procurement, Suspension and Debarment (Material Weakness) Recommendation: Director of Housing and Supportive Services and any other approvers should be retrained to identify allowable and reasonable costs under the grant before approving suc...

2023-002 Internal Controls over Period of Performance and Procurement, Suspension and Debarment (Material Weakness) Recommendation: Director of Housing and Supportive Services and any other approvers should be retrained to identify allowable and reasonable costs under the grant before approving such requests. Corrective Action: All leadership and designated line staff were retrained on reviewing and approving supporting documentation for expenditures in accordance with the federal guidelines. Responsible Parties: Ritchie T. Martin, Jr., Chief Human Services Officer Date Corrected: Immediately

View Audit 365590 Questioned Costs: $1

Finding 575565 (2023-003)

Material Weakness 2023

City of Pierre, South Dakota

SD

Management agrees with the auditor’s recommendation and are in the process of hiring staff to fill vacancies and implementing a cross-training plan to avoid missed processes during staff turnover. The Finance Officer is responsible for this corrective action.

View Audit 365552

Finding 575561 (2023-007)

Material Weakness 2023

Greenfield Exempted Village School District

OH

Reporting

Upon becoming Treasurer in March 2024, I noted an inconsistence in the 507 ESSER fund. I realized the former Treasurer had requested reimbursement twice for the same expenditures thus giving the district a positive balance in the fund. I contacted DEW’s Office of Federal Programs to report the iss...

Upon becoming Treasurer in March 2024, I noted an inconsistence in the 507 ESSER fund. I realized the former Treasurer had requested reimbursement twice for the same expenditures thus giving the district a positive balance in the fund. I contacted DEW’s Office of Federal Programs to report the issue and determine a resolution. I was able to expend the funds on a project approved for ESSER expenditures prior to all grant deadlines. DEW reopened the final expenditure reports allowing the district to correct the past reporting discrepancy. Per DEW emails and communications, the issue is resolved and closed. This issue was caused by the project cash requests not being made on regular intervals and the advance of federal funds from the general fund. The district now submits project cash requests on a monthly basis, to prevent request date overlap and does not advance federal funding from the general fund.

View Audit 365548

Finding 575558 (2023-006)

Material Weakness 2023

Greenfield Exempted Village School District

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management

The district engaged in multiple construction projects using ESSER funds. Two projects were not in compliance with the prevailing wage reporting requirements. The district has updated policy 6114 – Cost Principles – Spending Federal Funds on 6/27/2022 and 1/27/2025 to comply with the Davis-Bacon A...

The district engaged in multiple construction projects using ESSER funds. Two projects were not in compliance with the prevailing wage reporting requirements. The district has updated policy 6114 – Cost Principles – Spending Federal Funds on 6/27/2022 and 1/27/2025 to comply with the Davis-Bacon Act. In addition, the district now ensures all construction contracts are presented to and reviewed by legal counsel to ensure compliance with federal, state and local laws.

View Audit 365548

Finding 575555 (2023-001)

None 2023

Juneau Economic Development Council

AK

Reporting Subrecipient Monitoring § 200.512

Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Sam Muse, Finance and Administration Director Corrective Action: JEDC will implement a policy in which, whenever Federal or State dollars are transferred to JEDC, JEDC will obtain written clarific...

Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Sam Muse, Finance and Administration Director Corrective Action: JEDC will implement a policy in which, whenever Federal or State dollars are transferred to JEDC, JEDC will obtain written clarification from the entity transferring the money expressly indicating whether JEDC is a contractor or a subrecipient of the monies. Additionally, JEDC will use a “checklist” to confirm and verify that determination and will seek additional clarification if there is any disagreement in the classifications. Proposed Completion Date: July 1, 2024.

View Audit 365539

Finding 575539 (2023-003)

Significant Deficiency 2023

Mental Health Association in Tulsa, Inc. Dba Mental Health Association Oklahoma

OK

Questioned Costs Procurement, Suspension & Debarment

The Association will no longer issue credit cards in the name of specific programs to prevent repeating this occurrence. Effective immediately all cards will be issued solely to individual staff members, who will be responsible for maintaining appropriate supporting documentation for all transaction...

The Association will no longer issue credit cards in the name of specific programs to prevent repeating this occurrence. Effective immediately all cards will be issued solely to individual staff members, who will be responsible for maintaining appropriate supporting documentation for all transactions. Additionally, staff members will be inactivated in the credit card systems rather than deleted to ensure continuity of records and to maintain accountability. The Association’s COO John Manning will oversee this process.

View Audit 365528 Questioned Costs: $1

Corrective Action Plans

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