Corrective Action Plans

Finding 520047 (2023-001)

Significant Deficiency 2023

Corpus Christi Regional Transportation Authority

TX

Procurement, Suspension & Debarment

Finding: 2023-001 Name of Contact Person: Christina Perez, Director of Procurement Corrective Action: The Procurement department will implement the following corrective actions to address the identified deficiency: • Policy Review and Enhancement: o The Procurement department will re...

Finding: 2023-001 Name of Contact Person: Christina Perez, Director of Procurement Corrective Action: The Procurement department will implement the following corrective actions to address the identified deficiency: • Policy Review and Enhancement: o The Procurement department will reiterate and emphasize the existing requirement in its procurement policy for mandatory checks on all vendors against the sam.gov website for suspension or debarment before entering into any transactions. o The Procurement department will reiterate the procedures for documenting sam.gov checks within its procurement policy, ensuring that staff retains records and can readily retrieve them for audit purposes. • Training and Communication: o The Procurement department will conduct mandatory training for all personnel involved in vendor selection and contract management to reiterate the importance of sam.gov checks and proper documentation as required by its procurement policy. o The Procurement department will develop and disseminate communication materials (e.g. memos, checklists) to reiterate the existing policy and procedures. • Process Improvement: o The Procurement department will implement a secondary review process for vendor documentation to ensure that staff performs all the necessary checks and documents them before any contract is finalized. • Monitoring and Review: o The Procurement department will establish a periodic monitoring process to ensure that staff consistently follows existing policies and procedures regarding vendor checks. Proposed Completion Date: January 8, 2025 Anticipated Completion Date: January 8, 2025

View Audit 339555

Finding 520044 (2023-002)

Significant Deficiency 2023

Northwestern Illinois Community Action Agency

IL

Reporting § 200.512

NICAA has parted ways with previous auditors, O’Connor & Brooks and WIPFLI. NICAA has contracted with Benning Group to complete our annual Financial Audit. NICAA is also implementing MIP grant fund accounting system. This system will allow the agency to ensure timely completion of its audit and subm...

NICAA has parted ways with previous auditors, O’Connor & Brooks and WIPFLI. NICAA has contracted with Benning Group to complete our annual Financial Audit. NICAA is also implementing MIP grant fund accounting system. This system will allow the agency to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. This accounting system will be completed prior to end of 2025. Management and the Board of Directors will remain involved in the financial affairs of Northwestern Illinois Community Action Agency by providing oversight and independent review of financial reporting and accounting procedures

View Audit 339530

Finding 520043 (2023-001)

Significant Deficiency 2023

Northwestern Illinois Community Action Agency

IL

Internal Control / Segregation of Duties

NICAA will be strengthening their controls around year end close reporting. NICAA will be transitioning to MIP grant fund accounting system. This system will be implemented by year end of 2025

View Audit 339530

Finding 520036 (2023-003)

Significant Deficiency 2023

Unique People Services - Aids Programs, Inc..

NY

Allowable Costs / Cost Principles § 200.430

Unique – AIDS has read the proposed recommendations and has agreed to comply although our funding sources has never had any issues with the allocation methods being used since inception. Unfortunately, we are not able to modify the budget estimates for the past fiscal year. Rest assured that going ...

Unique – AIDS has read the proposed recommendations and has agreed to comply although our funding sources has never had any issues with the allocation methods being used since inception. Unfortunately, we are not able to modify the budget estimates for the past fiscal year. Rest assured that going forward, Unique People Services will strive to maintain its books as recommended with the time study for the very few employees that have been allocated to the two programs being impacted by the audit field work. Please note that it has never been our intentions not to comply with the regulations, but since the issues were never raised or brought to light in prior years, we felt that it was not necessary to alter the process. However, going forward, we are committed to fully comply with 2 CFR 200.430 charges to Federal awards for salaries and wages in order to accurately reflect the work performed by our employees and anticipate to have this completed by February 28, 2025. The Chief Financial Officer, Ive Pierre, is monitoring this process

View Audit 339528

Finding 520031 (2023-002)

Material Weakness 2023

Feeding San Diego

CA

Questioned Costs Allowable Costs / Cost Principles Reporting

Identification of federal programs 21.027 - Child Care and Development Block Grant (ARPA) Condition The Organization was unable to provide support for backpacks or food pantry boxes provided for certain sites throughout the year. Views of Responsible Officials: Management agrees with the finding...

Identification of federal programs 21.027 - Child Care and Development Block Grant (ARPA) Condition The Organization was unable to provide support for backpacks or food pantry boxes provided for certain sites throughout the year. Views of Responsible Officials: Management agrees with the finding and observation. Contact Person: Fendy Wogu, Finance Controller Proposed Completion Date: October 31, 2024

View Audit 339495 Questioned Costs: $1

Finding 520029 (2023-005)

Significant Deficiency 2023

Feeding San Diego

CA

Allowable Costs / Cost Principles Cash Management Reporting

Identification of federal programs 10.558 - Child and Adult Care Food Program (CACFP) Condition The Organization does not retain documentation of review of supper meals and snacks uploaded for reimbursement. Views of Responsible Officials: Management agrees with the finding and observation. Con...

Identification of federal programs 10.558 - Child and Adult Care Food Program (CACFP) Condition The Organization does not retain documentation of review of supper meals and snacks uploaded for reimbursement. Views of Responsible Officials: Management agrees with the finding and observation. Contact Person: Fendy Wogu, Finance Controller Proposed Completion Date: October 31, 2024

View Audit 339495

Finding 520028 (2023-004)

Significant Deficiency 2023

Feeding San Diego

CA

Allowable Costs / Cost Principles Reporting

Identification of federal programs 21.027/10.558 - American Rescue Plan Act (ARPA) and Child and Adult Care Food Program (CACFP) Condition The Organization did not have adequate internal controls surrounding reception of food boxes, backpacks, supper meals, or snacks provided as some selections d...

Identification of federal programs 21.027/10.558 - American Rescue Plan Act (ARPA) and Child and Adult Care Food Program (CACFP) Condition The Organization did not have adequate internal controls surrounding reception of food boxes, backpacks, supper meals, or snacks provided as some selections did not have supervisory review of support. Views of Responsible Officials: Management agrees with the finding and observation. Contact Person: Fendy Wogu, Finance Controller Proposed Completion Date: October 31, 2024

View Audit 339495

Finding 520027 (2023-003)

Significant Deficiency 2023

Feeding San Diego

CA

Allowable Costs / Cost Principles Reporting

Identification of federal programs 10.558 – Child and Adult Care Food Program (CACFP) Condition The Organization was unable to provide documentation to support the number of supper meals or snacks distributed at certain sites throughout the year. Views of Responsible Officials: Management agrees...

Identification of federal programs 10.558 – Child and Adult Care Food Program (CACFP) Condition The Organization was unable to provide documentation to support the number of supper meals or snacks distributed at certain sites throughout the year. Views of Responsible Officials: Management agrees with the finding and observation. Contact Person: Fendy Wogu, Finance Controller Proposed Completion Date: October 31, 2024

View Audit 339495

Finding 520026 (2023-001)

Significant Deficiency 2023

Feeding San Diego

CA

Eligibility Reporting

Identification of federal programs 10.558 and 21.027 – Child and Adult Care Food Program (CACFP) and Child Care and Development Block Grant (ARPA) Condition The Organization did not retain eligibility documentation for each site noting the control process. Views of Responsible Officials: Manag...

Identification of federal programs 10.558 and 21.027 – Child and Adult Care Food Program (CACFP) and Child Care and Development Block Grant (ARPA) Condition The Organization did not retain eligibility documentation for each site noting the control process. Views of Responsible Officials: Management agrees with the finding and observation. Contact Person: Fendy Wogu, Finance Controller Proposed Completion Date: October 31, 2024

View Audit 339495

Finding 520015 (2023-001)

Significant Deficiency 2023

Integrated Refugee & Immigrant Services, Inc.

CT

Management is implementing enhanced procedures, including systems and process improvements, and evaluating personnel changes to ensure that grant reports are filed timely and accurately

View Audit 339487

Finding 520011 (2023-001)

Significant Deficiency 2023

New Jersey City University Foundation, Inc, and Affiliate

NJ

Subrecipient Monitoring

Appendix A – Corrective Action Plan To: PKF O’Connor Davies, LLP, U.S. Department of Education From: Brian Kirkpatrick, Vice President of Administration and Finance Date: December XX, 2024 RE: New Jersey City University Foundation, Inc. and Affiliate Corrective Action Plan 2023-001 – Grant Agr...

Appendix A – Corrective Action Plan To: PKF O’Connor Davies, LLP, U.S. Department of Education From: Brian Kirkpatrick, Vice President of Administration and Finance Date: December XX, 2024 RE: New Jersey City University Foundation, Inc. and Affiliate Corrective Action Plan 2023-001 – Grant Agreements Federal Assistance Listing Number: 84.031 Name of Program or Cluster: 84.031 Higher Education Institutional Aid: Opening the Gate: Improving Math Success for STEM Careers (Endowment Corpus)--84.031C, Closing the Completion Gap for HIS Community-College Graduate (Endowment Corpus)--84.031C, Picking Up the Pace: Ensuring Hispanic Degree Completion (Endowment Corpus)--84.031S, Proyecto Stem: Evidence-Based Approaches to STEM Enrollment (Endowment Corpus)--84.031C Agency: U.S. Department of Education Name of Passed-Through Entity: New Jersey City University (the “University”) Criteria: Per federal regulation CFR 624.41 paragraph (a) (1), an institution that the Secretary selects to receive an endowment challenge grant shall enter into an agreement with the Secretary to administer the endowment challenge grant. Condition: New Jersey City University Foundation, Inc. and Affiliate, (the “Organization”), was unable to present a formalized subrecipient agreement entered into at the inception of the endowment between the University and the Organization. Cause: Programs were initiated between the years 2013 through 2018 and were audited as part of the University’s audits in accordance with Uniform Guidance. The Organization’s staff have been unable to locate the subrecipient agreement which were entered into several years ago. Effect: Noncompliance with federal regulation over grant compliance requirements. Questioned Costs: None. Repeat Finding: No. Appendix A – Corrective Action Plan (continued) 2023-001 – Grant Agreements (continued) Recommendation: The Organization should maintain all records for Endowment Challenge Grants in accordance with federal regulation over grant compliance requirements. Views of Responsible Official: Although the Organization had provided a memorandum of understanding to the auditors which provided details of the endowment challenge grants, the Organization will coordinate with the University to establish a formal subrecipient agreement that is approved by each of their respective boards.

View Audit 339481

Finding 520009 (2023-004)

Significant Deficiency 2023

El Programa Hispano Catolico

OR

Internal Control / Segregation of Duties Reporting Significant Deficiency

The Director of Finance and Accounting Manager are working with the Billing Specialists to ensure all invoices are filed in a timely manner to funders. The importance of understanding the requirements of the agreements has been stressed to the finance team. The team has also been instructed to save ...

The Director of Finance and Accounting Manager are working with the Billing Specialists to ensure all invoices are filed in a timely manner to funders. The importance of understanding the requirements of the agreements has been stressed to the finance team. The team has also been instructed to save on SharePoint all communication with funders regarding changes of when invoices are to be filed when the instructions differ from the agreement. These conversations occurred with the team in July 2024.

View Audit 339475

Finding 520007 (2023-003)

Significant Deficiency 2023

El Programa Hispano Catolico

OR

Internal Control / Segregation of Duties Reporting Significant Deficiency

The Director of Finance and Accounting Manager are working with the Billing Specialists and program managers and directors to ensure all reports are filed in a timely manner to funders. The internal procedures include required communication between Accounting Manager and finance or program staff to ...

The Director of Finance and Accounting Manager are working with the Billing Specialists and program managers and directors to ensure all reports are filed in a timely manner to funders. The internal procedures include required communication between Accounting Manager and finance or program staff to verify the reports were prepared and submitted following the contract requirements. These conversations occurred with the finance team in July 2024 and program managers and directors in December 2024.

View Audit 339475

Finding 520006 (2023-001)

Material Weakness 2023

Cass County Council on Aging, Inc.

IN

Questioned Costs

View of Responsible Official: Concur. As of this report the Organization’s October 2024 board minutes outline the details of a contract with Midwest Transit to repair Bus No. 8.

View Audit 339465 Questioned Costs: $1

Finding 519993 (2023-002)

Material Weakness 2023

Lamoni Community School District

IA

Reporting Internal Control / Segregation of Duties

The District reviews this audit finding internally on an annual basis, identifying control procedures and processes that would leverage movement toward the maximum internal control possible with available staffing. The District does recognize this is difficult with a limited number of employees. We ...

The District reviews this audit finding internally on an annual basis, identifying control procedures and processes that would leverage movement toward the maximum internal control possible with available staffing. The District does recognize this is difficult with a limited number of employees. We will continue to review our procedures to best meet the needs of the District as well as have internal control in place. We will work on dividing out duties and responsibilities so no one person is handling all cash, receipts, and financial transactions without checks & balance in place. A Business Office employee will collect cash and count, and another person will create the deposit slip, with a 3rd person (front office secretary) taking the actual deposit to the bank. Then the Business office employee will be the one responsible for entering the cash receipt into Software.

View Audit 339431

Finding 519961 (2023-002)

Material Weakness 2023

Human Response Network

CA

Reporting Material Weakness

Explanation and Corrective Action Taken: The audit for the Year Ended June 30, 2021 was completed in June 2023 which has caused a rippling effect for subsequent audits to be late. The Fiscal Officer that was responsible for the June 30, 2021 audit did not prepare or provide the necessary financial i...

Explanation and Corrective Action Taken: The audit for the Year Ended June 30, 2021 was completed in June 2023 which has caused a rippling effect for subsequent audits to be late. The Fiscal Officer that was responsible for the June 30, 2021 audit did not prepare or provide the necessary financial information to the Auditors. That Fiscal Officer resigned in March 2022 and the position remained vacant until August 1st, 2022. In August 2022, the preceding Fiscal Officer was rehired. During their prior employment from February 2013 until March 2021 there were no audit findings. In addition to the Fiscal Officer position being vacant for five months, there was a new fiscal coordinator position created and the fiscal assistant position had gone through 3 staff members in less than three years. There are no staff at Human Response Network (HRN) with accounting experience except for the Fiscal Officer and fiscal department of three. The Fiscal Officer who was re-hired in August 2022 completed the 6/30/2021 audit and the 6/30/2022 audit. The 6/30/2023 audit is currently in progress and nearly finished. Preparation and planning for the 6/30/2024 audit has already begun. All efforts to submit it to the Federal Clearinghouse by 3/31/2025 will be made. Human Response Network agrees that monthly reconciliations of all general ledger and balance sheet accounts should be performed timely and accurately. As of August 2022, Human Response Network staff began reconciling accounts and projects on a regular basis as a part of the monthly closing process. Staff continue to receive internal and external training and mentoring from experienced staff members.

View Audit 339409

Finding 519917 (2023-004)

Significant Deficiency 2023

Gateway Community Health Centers, Inc.

NC

Internal Control / Segregation of Duties Significant Deficiency Special Tests & Provisions

Responsible Parties: Board of Directors (Dr. Althea Riddick, Chair). Corrected. The Board Members are currently compliance. Anticipated Date of Completion: Deadline: This is an ongoing requirement.

View Audit 339360

Finding 519916 (2023-003)

Significant Deficiency 2023

Gateway Community Health Centers, Inc.

NC

Reporting Significant Deficiency

Responsible Parties: Interim Chief Financial Officer (Dan Miles), Finance Director (Kelly Glover). To facilitate timely and accurate preparation of a SEFA for fiscal year end, a monthly reconciliation of expenditures in the general ledger will be performed. Gateway’s CFO is responsible for ensuring ...

Responsible Parties: Interim Chief Financial Officer (Dan Miles), Finance Director (Kelly Glover). To facilitate timely and accurate preparation of a SEFA for fiscal year end, a monthly reconciliation of expenditures in the general ledger will be performed. Gateway’s CFO is responsible for ensuring grant-specific coding for the health center’s charts of accounts in order to identify eligible expenditures. Anticipated Date of Completion: Deadline: This is an ongoing requirement. Monthly.

View Audit 339360

Finding 519915 (2023-002)

Significant Deficiency 2023

Gateway Community Health Centers, Inc.

NC

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Responsible Parties: Board of Directors (Dr. Althea Riddick, Chair), Chief Executive Officer (Rose Turner), Interim Chief Financial Officer (Dan Miles), Finance Director (Kelly Glover). Agree. The health center will submit the 2024 statements before it’s due date. A calendar of scheduled financial r...

Responsible Parties: Board of Directors (Dr. Althea Riddick, Chair), Chief Executive Officer (Rose Turner), Interim Chief Financial Officer (Dan Miles), Finance Director (Kelly Glover). Agree. The health center will submit the 2024 statements before it’s due date. A calendar of scheduled financial reports is active and has been implemented effectively with the submission of this Audit. Anticipated Date of Completion: Deadline: February 28, 2025.

View Audit 339360

Finding 519914 (2023-001)

Material Weakness 2023

Gateway Community Health Centers, Inc.

NC

Internal Control / Segregation of Duties Subrecipient Monitoring § 200.510

Responsible Parties: Chief Executive Officer (Rose Turner), Interim Chief Financial Officer (Dan Miles), Finance Director (Kelly Glover) Gateway’s Management will utilize the implemented Matrix duties and responsibilities Grid to help monitor the documentation of required procedures and Standard Ope...

Responsible Parties: Chief Executive Officer (Rose Turner), Interim Chief Financial Officer (Dan Miles), Finance Director (Kelly Glover) Gateway’s Management will utilize the implemented Matrix duties and responsibilities Grid to help monitor the documentation of required procedures and Standard Operating Procedures approved by the Board of Directors. The health center will use the approved Financial Policies and Procedures Manual as its Standard Operating Procedures. The Health Center’s Management employs key management staff that reflects the size and composition of a health center. Ongoing evaluations will be used to monitor the qualifications of the staff. This Audit is a late submission, however with the submission a qualified Chief Financial Officer is in place and has the qualifications needed to assess and train staff accordingly and provide recommended changes to the department. This new Chief Financial Officer will serve as a technical resource to assist with the implementation of all the resolutions to the findings of the 2022 and 2023 audits

View Audit 339360

Finding 519906 (2023-001)

Significant Deficiency 2023

Julie Valentine Center

SC

HUD Housing Programs

THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF COMMISSIONERS WILL REMAIN INVOLVED IN REVIEWING THE FINANCIAL STATEMENTS OF THE COMMISSION.

View Audit 339314

Finding 519903 (2023-002)

None 2023

Rumford-Mexico Sewerage District

ME

Reporting Internal Control / Segregation of Duties § 200.512

Management will work with the audit firm to plan, schedule, and begin the audit process to meet the deadline set by Uniform Guidance.

View Audit 339272

Finding 519902 (2023-001)

None 2023

Swope Gardens Housing Corporation

MO

HUD Housing Programs Cash Management

Finding No 2023-001 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action Management will fund residual receipts within the required timeframe going forward. ...

Finding No 2023-001 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action Management will fund residual receipts within the required timeframe going forward. Expected Date of Completion: N/A

View Audit 339234

Finding 519901 (2023-002)

None 2023

Spruce Landing Housing Corporation

MO

Questioned Costs HUD Housing Programs Cash Management

Finding No 2023-002 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action Agrees with the recommendation Expected Date of Completion Not determined

View Audit 339233 Questioned Costs: $1

Finding 519900 (2023-001)

None 2023

Spruce Landing Housing Corporation

MO

Questioned Costs HUD Housing Programs

Finding No 2023-001 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action Agrees with the recommendation Expected Date of Completion Not determined

View Audit 339233 Questioned Costs: $1

Corrective Action Plans

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