Corrective Action Plans

Finding 520251 (2023-004)

Material Weakness 2023

IA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Management’s Response: Briar Cliff will work with Ellucian on a review of the setup and processes that the Registrar’s Office currently follows, and we will work with Ellucian for recommendations on implementing a process/procedure that ensures the Registrar’s Office has been trailed and is in comp...

Management’s Response: Briar Cliff will work with Ellucian on a review of the setup and processes that the Registrar’s Office currently follows, and we will work with Ellucian for recommendations on implementing a process/procedure that ensures the Registrar’s Office has been trailed and is in compliance.

View Audit 339885

Finding 520250 (2023-002)

Material Weakness 2023

Project Weber/renew

RI

Material Weakness

Management intends to have its 2024 audit performed in a timely manner to allow sufficient time to file its 2024 data collection form prior to the due date.

View Audit 339880

Finding 520232 (2023-005)

Significant Deficiency 2023

New York State Sheriffs' Association

NY

Reporting § 200.512

The amount of backup source documents and intensity of the single audit was very unfamiliar to staff responsible for providing those materials. Recent hire of Finance Assistant, Paula Gwinnell and her gained experience will help move the audit along in a more timely manner.

View Audit 339861

Finding 520231 (2023-004)

Significant Deficiency 2023

New York State Sheriffs' Association

NY

Procurement, Suspension & Debarment § 200.212 § 200.318

Vendors will be reviewed and documented that they are not debarred, suspended, or otherwise excluded from participation in federal award programs by use of the System for Award Management (SAM), the Official U.S. Government system. Based on the timeline of the 2022 audit, many of the corrective acti...

Vendors will be reviewed and documented that they are not debarred, suspended, or otherwise excluded from participation in federal award programs by use of the System for Award Management (SAM), the Official U.S. Government system. Based on the timeline of the 2022 audit, many of the corrective actions were made in late Oct/November 2023.

View Audit 339861

Finding 520230 (2023-003)

Material Weakness 2023

New York State Sheriffs' Association

NY

Internal Control / Segregation of Duties Cash Management Matching / Level of Effort / Earmarking § 200.303

Invoices received by NYSSA pertaining to Federal Grants will be given to the Deputy Director, Lucas Ashby for review. (current procedure). Invoices to be paid will be entered into Quickbooks financial software by the Finance Manager, Jon Greenwalt (current procedure). Checks for payment to grant ven...

Invoices received by NYSSA pertaining to Federal Grants will be given to the Deputy Director, Lucas Ashby for review. (current procedure). Invoices to be paid will be entered into Quickbooks financial software by the Finance Manager, Jon Greenwalt (current procedure). Checks for payment to grant vendors follow the same procedures and processes as listed in 2022-001 above, numbers 1 and 2 [New procedure implemented]. Based on the timeline of the 2022 audit, many of the corrective actions were made in late Oct/November 2023.

View Audit 339861

Finding 520224 (2023-003)

Significant Deficiency 2023

Central Montana Regional Water Authority

MT

Reporting

The Project Administrator will work with the outside accountant on record keeping of the Authority, and going forward, submit any required reports based on direction provided by the grantors. Responsible Officials: Monty Sealey, Project Manager and Melissa Carlson, Accountant Expected Completion Da...

The Project Administrator will work with the outside accountant on record keeping of the Authority, and going forward, submit any required reports based on direction provided by the grantors. Responsible Officials: Monty Sealey, Project Manager and Melissa Carlson, Accountant Expected Completion Date: by June 30, 2025

View Audit 339789

Finding 520223 (2023-002)

Significant Deficiency 2023

Central Montana Regional Water Authority

MT

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.302

The Project Administrator will reimburse the funds to the Montana Department of Natural Resources (DNRC), based on directions provided by DNRC. The Project Administrator will work with the outside accountant on record keeping of the Authority. Responsible Officials: Monty Sealey, Project Manager an...

The Project Administrator will reimburse the funds to the Montana Department of Natural Resources (DNRC), based on directions provided by DNRC. The Project Administrator will work with the outside accountant on record keeping of the Authority. Responsible Officials: Monty Sealey, Project Manager and Melissa Carlson, Accountant Expected Completion Date: by June 30, 2025

View Audit 339789 Questioned Costs: $1

Finding 520210 (2023-007)

Material Weakness 2023

I&f Incorporated Nfp

IL

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

FINDING 2023-007: LACK OF INTERNAL CONTROLS OVER COMPLIANCE Corrective Action Plan A compliance management framework will be developed by March 31, 2025, and training for relevant staff will begin shortly thereafter. Monitoring mechanisms and documentation practices will also be implemented to ensu...

FINDING 2023-007: LACK OF INTERNAL CONTROLS OVER COMPLIANCE Corrective Action Plan A compliance management framework will be developed by March 31, 2025, and training for relevant staff will begin shortly thereafter. Monitoring mechanisms and documentation practices will also be implemented to ensure ongoing compliance. Estimated Completion Date: 3/31/2025 Contact Person for Implementation of All Corrective Action Plans: Andre Thomas (Executive Director) (773) 756-6806

View Audit 339764

Finding 520168 (2023-004)

Significant Deficiency 2023

Center for Religion and Diplomacy, Inc.

DC

Subrecipient Monitoring § 200.332

President and operations team will carefully review each contract to ensure that all subaward contracts are prepared with all of the required information. Anticipated Completion Date: June 30, 2024. Responsible Contact Party: Martine Miller, President

View Audit 339747

Finding 520162 (2023-003)

Significant Deficiency 2023

Center for Religion and Diplomacy, Inc.

DC

Reporting Subrecipient Monitoring Significant Deficiency § 200.510

Management understands that all Federal programs (even as a sub-awardee) need to be part of the SEFA schedule. Going forward Financial Administrator will ensure to include all programs associated with Federal Award (direct or indirect) on the SEFA schedule. Carefully review all contracts to ensure t...

Management understands that all Federal programs (even as a sub-awardee) need to be part of the SEFA schedule. Going forward Financial Administrator will ensure to include all programs associated with Federal Award (direct or indirect) on the SEFA schedule. Carefully review all contracts to ensure that all contracts that are included, if any questions arise, a third-party consultant will be contacted. Anticipated Completion Date: June 30, 2024. Responsible Contact Party: Olga Batkhan, Financial Administrator.

View Audit 339747

Finding 520151 (2023-004)

Significant Deficiency 2023

City of Alamogordo

NM

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

Auditor's Recommendation – CRI recommends that the contract immediately be amended to include the required prevailing wage rate clauses. Furthermore, a review process should be implemented to ensure all future contracts comply with prevailing wage requirements. Views of Responsible Officials and Pla...

Auditor's Recommendation – CRI recommends that the contract immediately be amended to include the required prevailing wage rate clauses. Furthermore, a review process should be implemented to ensure all future contracts comply with prevailing wage requirements. Views of Responsible Officials and Planned Corrective Action – Prior to the transfer of the Housing Authority to the Eastern Regional Housing Authority (ERHA), the City of Alamogordo did not understand the limitations of the ERHA accounting and financial system. Since this time, the City has had multiple conversations with ERHA leadership about their financials systems. The City has no authority over ERHA and does not expect any changes in their accounting practices. Responsible Person – ERHA Accounting Staff Targeted Date of Completion – Fiscal Year 2025

View Audit 339709

Finding 520148 (2023-003)

Significant Deficiency 2023

City of Alamogordo

NM

Procurement, Suspension & Debarment § 200.303 § 200.320

Auditor's Recommendation – CRI recommends that the City implement a verification process to check the suspension and debarment status of all vendors prior to contract award. This process should include regular training for procurement staff, the use of a standardized checklist, and periodic audits t...

Auditor's Recommendation – CRI recommends that the City implement a verification process to check the suspension and debarment status of all vendors prior to contract award. This process should include regular training for procurement staff, the use of a standardized checklist, and periodic audits to ensure compliance. Views of Responsible Officials and Planned Corrective Action – The City of Alamogordo has changed its process when procuring items with federal funds. The Chief Procurement Officer requests a debarment ruling from the Finance Director, who verifies the vendors credentials in the federal SAM system. The CPO will be added to the SAM system to directly verify potential vendors. The City is also in the process of rewriting the procurement ordinance to allow for the lower federal threshold. This new ordinance will be place during Fiscal Year 2025. Responsible Person – Chief Procurement Officer, Finance Director Targeted Date of Completion – Fiscal Year 2025

View Audit 339709

Finding 520127 (2023-006)

Material Weakness 2023

City of Allentown

PA

Subrecipient Monitoring § 200.332

Finding 2023-006-Subrecipient Monitoring Recommendation: We recommend implementation of procedures to formally document and complete a risk assessment of subrecipients. Based on the risk assessment performed, the City should develop monitoring procedures to address the risks noted, which should inc...

Finding 2023-006-Subrecipient Monitoring Recommendation: We recommend implementation of procedures to formally document and complete a risk assessment of subrecipients. Based on the risk assessment performed, the City should develop monitoring procedures to address the risks noted, which should include a documented review of subrecipient audits and deficiencies to be followed up on, if applicable. Action Taken: The City will develop and implement procedures to perform formal risk assessments of all subrecipients. The City will also implement procedures and processes to ensure that subrecipients are monitored throughout the duration of their grant cycle. Audit documents will be obtained annually and reviewed. Concerns will be noted, and formal follow-up will be conducted by the Grants team. The target implementation date is March 30, 2025.

View Audit 339690

Finding 520126 (2023-005)

Material Weakness 2023

City of Allentown

PA

Procurement, Suspension & Debarment § 200.318 § 200.327

Finding 2023-005 - Procurement Repeat Finding- See Finding 2022-007 Recommendation: We recommend that the City establish procedures to ensure that their purchasing policy follows Uniform Guidance procurement standards. Action Taken: The City does follow Uniform Guidance procurement standards. In th...

Finding 2023-005 - Procurement Repeat Finding- See Finding 2022-007 Recommendation: We recommend that the City establish procedures to ensure that their purchasing policy follows Uniform Guidance procurement standards. Action Taken: The City does follow Uniform Guidance procurement standards. In this instance, a vendor was selected under an emergency contract basis utilizing our waiver of bids policy. The entire country was awarded ARPA funds with water and sewer lining replacement being an allowable use of these funds. Due to the fact that there are a very limited number of vendors who provide this service, and the fact that there would be a significant number of municipalities seeking this service with the influx of ARPA dollars, as well as the fact that due to supply and demand, the cost for these services were escalating rapidly, the City wanted to be one of the first to engage with a contractor in order to secure a vendor in a timely manner before we would be unable to do so since the projects are long term projects and there was a time limit on when this money would need to be spent. Therefore, we knew it would not be possible to conduct our own bid. We chose a vendor off the COSTARS contract. I have attached a copy of the ordinance where we explained to Council our concern for our securing a vendor and our need to act quickly, which is why we originally initiated the purchase from City funds, before ARPA funds were distributed, and then replaced the City funds with ARPA funds once they were received.

View Audit 339690

Finding 520110 (2023-004)

Material Weakness 2023

City of Allentown

PA

Reporting HUD Housing Programs

Finding 2023-004-Reporting Repeat Finding-See Finding 2022-005 Recommendation: We recommend that the City implement procedures to ensure that all required reports are reconciled to the general ledger and that such reporting reflects actual expenditures for the specific reporting periods. Action Take...

Finding 2023-004-Reporting Repeat Finding-See Finding 2022-005 Recommendation: We recommend that the City implement procedures to ensure that all required reports are reconciled to the general ledger and that such reporting reflects actual expenditures for the specific reporting periods. Action Taken: The Grants Accountant reconciles all required reports to the general ledger prior to submission. The Grants Manager reviews and approves the Grants Accountant's reconciliations. These procedures were implemented effective June 30, 2024.

View Audit 339690

Finding 520109 (2023-003)

Material Weakness 2023

City of Allentown

PA

Questioned Costs Allowable Costs / Cost Principles

Finding 2023-003-Activities Allowed or Unallowed Repeat Finding-See Finding 2022-004 Recommendation: We recommend the City implement internal control procedures to ensure compliance with allowable cost requirements and that all relevant documentation is maintained. Action Taken: Effective June 30, 2...

Finding 2023-003-Activities Allowed or Unallowed Repeat Finding-See Finding 2022-004 Recommendation: We recommend the City implement internal control procedures to ensure compliance with allowable cost requirements and that all relevant documentation is maintained. Action Taken: Effective June 30, 2024, the City implemented procedures to ensure funds are not drawn down until all required documentation is provided to the Grants Manager. By June 30, 2025, the City is planning to adopt additional procedures for the review of payroll-related reimbursements by the Grants Accountant and Grants Manager prior to funds being drawn.

View Audit 339690 Questioned Costs: $1

Finding 520108 (2023-002)

Material Weakness 2023

City of Allentown

PA

Special Tests & Provisions HUD Housing Programs Internal Control / Segregation of Duties

Finding 2023-002-SpecialTests and Provisions-Citizen Participation Repeat Finding-See Finding 2022-003 Recommendation: We recommend the City implement internal control procedures to ensure compliance with citizen participation requirements and such documentation is maintained for annual HUD submissi...

Finding 2023-002-SpecialTests and Provisions-Citizen Participation Repeat Finding-See Finding 2022-003 Recommendation: We recommend the City implement internal control procedures to ensure compliance with citizen participation requirements and such documentation is maintained for annual HUD submission. Action Taken: The City has adopted HUD regulations to comply with all citizen participation requirements (24 CFR 91.105). These were implemented January 1, 2024.

View Audit 339690

Finding 520094 (2023-002)

Significant Deficiency 2023

Village of Villa Park

IL

Internal Control / Segregation of Duties

Finding 2023 – 002: Audit Journal Entries Condition: During audit fieldwork, our testing resulted in audit adjustments in order to present materially accurate financial statements. Plan: The Finance Director, along with staff, will review year-end adjustments as part of the audit preparation process...

Finding 2023 – 002: Audit Journal Entries Condition: During audit fieldwork, our testing resulted in audit adjustments in order to present materially accurate financial statements. Plan: The Finance Director, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork. Anticipated Date of Completion: December 31, 2024

View Audit 339645

Finding 520093 (2023-001)

Material Weakness 2023

Village of Villa Park

IL

Cash Management Reporting Internal Control / Segregation of Duties

Finding 2023 – 001: Restatement to Fund Balance Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct insurance improperly recorded in prior years. Plan: The Village will implement internal controls to properly record insurance expenses, payable...

Finding 2023 – 001: Restatement to Fund Balance Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct insurance improperly recorded in prior years. Plan: The Village will implement internal controls to properly record insurance expenses, payables, and prepaid expenses on a timely basis prior to audit fieldwork. Additionally, the Finance Director will provide monthly reviews of the financial statements. Anticipated Date of Completion: December 31, 2024

View Audit 339645

Finding 520088 (2023-002)

None 2023

Camcare Health Corporation

NJ

Special Tests & Provisions Cash Management Eligibility

CAMcare has made significant changes to the patient payment collection process. Updates were made to the Patient Payments, Refusal to Pay, Waiver/Reduction of Charges Policy, Sliding Fee Scale Policy, and Patient Payments Policy, and a Patient Payments Policy was introduced. The new EMR system allow...

CAMcare has made significant changes to the patient payment collection process. Updates were made to the Patient Payments, Refusal to Pay, Waiver/Reduction of Charges Policy, Sliding Fee Scale Policy, and Patient Payments Policy, and a Patient Payments Policy was introduced. The new EMR system allows for individual Patient Service Representatives (front desk personnel) to monitor management's adherence to collection efforts.

View Audit 339613

Finding 520087 (2023-001)

Significant Deficiency 2023

Camcare Health Corporation

NJ

Special Tests & Provisions HUD Housing Programs Internal Control / Segregation of Duties

CAMcare has made significant revisions to the financial screening department's leadership and workflows. We have since revised our Sliding Fee Scale Policy, the scale itself, and the SOPs for both Financial Screening of Uninsured and Underinsured Patients and Financial Assistance. All patient regist...

CAMcare has made significant revisions to the financial screening department's leadership and workflows. We have since revised our Sliding Fee Scale Policy, the scale itself, and the SOPs for both Financial Screening of Uninsured and Underinsured Patients and Financial Assistance. All patient registration areas have the latest board-approved sliding fee scale, and the changes were announced during a weekly staff huddle. All PSRs and Financial Screeners were made aware of the change. The new Manager of the financial screening department has provided the team with subject matter expertise, additional training, and increased accountability in work product. CAMcare also has a new EMR system, Epic, (December of 2023) where applications are housed and tracked, creating a single record for financial screening with patient changes being more streamlined. The latest sliding fee scales have been uploaded to the EMR. Patients with applications in progress can be edited as needed more efficiently.

View Audit 339613

Finding 520084 (2023-003)

Material Weakness 2023

City of Gary

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

CORRECTIVE ACTION PLAN FINDING 2023-003 Contact Person Responsible for Corrective Action: Ragen Hatcher Contact Phone Number: 219‐881‐5085 View of Responsible Officials: We Concur Description of Corrective Action: The City will work with the department to develop a review process for the PR29 quarte...

CORRECTIVE ACTION PLAN FINDING 2023-003 Contact Person Responsible for Corrective Action: Ragen Hatcher Contact Phone Number: 219‐881‐5085 View of Responsible Officials: We Concur Description of Corrective Action: The City will work with the department to develop a review process for the PR29 quarterly reports, Section 2 Summary Reports, and FFATA report prior to submission to address internal control concerns. Anticipated Completion Date: November 2025

View Audit 339577

Finding 520077 (2023-004)

Significant Deficiency 2023

Coburn Place Safehaven Ii, Inc.

IN

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking

We agree with the recommendation and plan to implement a formal review of expenditures of federal awards policy by December 31, 2024.

View Audit 339574

Finding 520076 (2023-003)

Material Weakness 2023

Coburn Place Safehaven Ii, Inc.

IN

Matching / Level of Effort / Earmarking § 200.303

We agree with the recommendation and plan to have the corrective action implemented by December 31, 2024.

View Audit 339574

Finding 520056 (2023-001)

Significant Deficiency 2023

Safer New Mexico Now, Inc.

NM

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

Department of Transportation Safer New Mexico Now, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Audit period: January 1, 2023 to December 31, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings...

Department of Transportation Safer New Mexico Now, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Audit period: January 1, 2023 to December 31, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT There were no findings or matters required to be reported in accordance with Governmental Auditing Standards. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY Department of Transportation 2023-01 ALLOWABILITY – INTERNAL CONTROLS OVER PAYROLL DISBURSEMENTS, FINANCIAL CLOSE, AND REPORTING (REPEATED - PREVIOUSLY 2022-02) Federal Program Title(s): ALN 20.600 – State and Community Highway Safety ALN 20.608 – Minimum Penalties for Repeat Offenders for Driving While Intoxicated ALN 20.616 – National Priority Safety Program Recommendation: CLA recommends management continue to assess the current procedures for payroll allocations to ensure that expenditures are not claimed in error.. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action Planned/Taken in response to finding: The individual directly responsible for the errors is no longer with the Organization and the duties related to payroll have been assigned to someone more familiar with the responsibility that the role entails. The Organization has retained the services of a skilled accounting team to conduct a thorough review and assessment of all payroll related policies and procedures. As a result, processes have been updated and duties have been segregated related to this process. The Organization has implemented new procedures to verify and confirm payroll allocations, added in additional layers of review, and reinforced accountability to ensure accurate reporting and allocation moving forward. Name(s) of the contact person(s) responsible for corrective action: Lisa Kelloff, CEO Planned completion date for corrective action plan: Safer has currently implemented the above noted responses to the finding during 2024. If the Department of Transportation or other Cognizant or Oversight Agency for Audit has questions regarding this plan, please call Lisa Kelloff, CEO at 505-856-6143.

View Audit 339565 Questioned Costs: $1

Corrective Action Plans

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