Corrective Action Plans

The Coalition concurs with the finding and is committed to full compliance with federal regulations. The organization will implement the recommended corrective actions immediately.

View Audit 338168

Finding 519310 (2023-001)

Material Weakness 2023

Startupnv, Inc.

NV

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

StartUpNV, Inc. Corrective Action Plan Year Ended December 31, 2023 2023-001 System of Internal Controls and Resulting Disclaimer of Opinion Criteria: The Internal Revenue Service (IRS) has defined a charitable organization as “organized and operated exclusively for religious, charitable, scient...

StartUpNV, Inc. Corrective Action Plan Year Ended December 31, 2023 2023-001 System of Internal Controls and Resulting Disclaimer of Opinion Criteria: The Internal Revenue Service (IRS) has defined a charitable organization as “organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, educational, or other specified purposes.” As a result of an entity being recognized as an exempt charitable organization, the nonprofit is entitled to favorable treatment(s) reserved for such entities (e.g., reduced taxation). Condition: The Organization was unable to produce sufficient appropriate audit evidence to support its assertion that revenues and expenditures related to StartUpNV, Inc. exclusive activities. Cause: The system of internal controls implemented by the Organization was not well-defined and did not contain appropriate segregation of duties amongst non-interested parties. Effect: The Organization was unable to provide sufficient appropriate audit evidence to support issuance and receipt of an unmodified audit opinion. This led to delays in the overall audit process resulting in late filing of the Data Collection Form to the Federal Audit Clearinghouse (FAC). Recommendation: We recommend management design and implement a system of internal controls whereby clear delineation between StartUpNV, Inc. activities and those of interested parties is supported. Further, we recommend that this system of internal controls be well documented and consistently applied. Risk assessment as it relates to general exempt organization compliance, as well as specific compliance related to federal award receipts, should be consistently performed by appropriate, competent personnel. With these systems in place, StartUpNV, Inc. will be better positioned to support regulatory expectations and requirements. Responsible official: Maggie Saling Title: Chief of Operations Email: maggie@startupnv.org Phone number: 805.302.1862 StartUpNV will create a policy document that shows procedures for internal control of expenditures that includes independent oversight. StartUpNV plans to contract with an outside party to perform an independent review and approval of expenditures prior to grant reimbursement requests and establish formal, documented procedures governing this process. Due to the recent resignation of the board treasurer, the incoming treasurer will assume oversight responsibility for this independent reviewer and budgetary and expenditure controls. The current Executive Director plans to announce his retirement from the non-profit organization – and announce a Board of Directors search process for his replacement. The appointment of a new Executive Director will address the requirements for the segregation of duties and independence. The Chief of Operations will provide guidance and support to the new Executive Director, ensuring a smooth transition of responsibilities through her planned retirement by the end of the year. The search and hiring process for a new Executive Director is anticipated to be completed within a timeline of 6 months.

View Audit 338154

Finding 519298 (2023-003)

None 2023

City of Sweetwater, Florida

FL

Reporting Equipment & Real Property Management § 200.328

Views of Responsible Officials and Planned Corrective Actions The Grants Administrator and the Finance Department will work closely to compare all expenditures incurred by quarter to the expenditures as reported to the grantor in the quarterly reports. The Grants Administrator and Finance Department...

Views of Responsible Officials and Planned Corrective Actions The Grants Administrator and the Finance Department will work closely to compare all expenditures incurred by quarter to the expenditures as reported to the grantor in the quarterly reports. The Grants Administrator and Finance Department have been working to make any corrections as needed for reporting purposes and to address the timing and presentation issues of expenditures as incurred versus as reported. Going forward, the Grants Administrator will be more involved in communicating with the Finance Department, at a minimum on a monthly basis, as related to the reporting of expenditures that are being funded by federal, state, and local awards.

View Audit 338088

Finding 519297 (2023-002)

Significant Deficiency 2023

City of Sweetwater, Florida

FL

Reporting Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.1 § 200.303

Views of Responsible Officials and Planned Corrective Actions The Deputy Finance Director and the Finance Department identified the transactions as potentially being incorrectly recorded; however, it was not identified timely and/or officially addressed, and was not detected by the Grants Administra...

Views of Responsible Officials and Planned Corrective Actions The Deputy Finance Director and the Finance Department identified the transactions as potentially being incorrectly recorded; however, it was not identified timely and/or officially addressed, and was not detected by the Grants Administrator as being recorded in the incorrect period. The Deputy Finance Director and Finance Department were working diligently to review the accounting and handle various tasks, but were not able to timely address the issue with the specific transactions mentioned above. During June 2023, the City hired a Finance Director which was expected to allow the Deputy Finance Director and staff to improve year-end closing procedures and provide additional support to the Finance Department to ensure controls in place over financial reporting are sufficient. The Grants Administrator will be more involved in communicating with the Finance Department, at a minimum on a monthly basis, as related to reporting of expenditures that are being funded by federal, state, and local awards. Management expects this finding to be fully corrected for fiscal year ended September 30, 2024.

View Audit 338088

Finding 519296 (2023-004)

Material Weakness 2023

Jacobson Memorial Hospital Care Center and Subsidiary

ND

Subrecipient Monitoring Material Weakness Reporting § 200.303

Federal Agency Name: Deportment of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance Listing #10.766 Finding Summary: The Hospital was not able to provide sufficient support for the total net patient care revenues that were reported to the Department of Health and H...

Federal Agency Name: Deportment of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance Listing #10.766 Finding Summary: The Hospital was not able to provide sufficient support for the total net patient care revenues that were reported to the Department of Health and Human Services. As well as the Hospital's total net patient care revenue did not agree to the amount in the report submitted to the Department of Health and Human Services. Responsible Individuals: Scott Brooks, CEO and Stephanie LaBrie, CFO Corrective Action Plan: Management will review proced ures to ensure that proper documents are kept and filed for support of expenditures used towards federal grants. Anticipated Completion Date: 6/30/2025

View Audit 338062

Finding 519295 (2023-003)

Material Weakness 2023

Jacobson Memorial Hospital Care Center and Subsidiary

ND

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Federal Agency Name: Department af Health and Human Services Program Name: Cavid-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing #93.498 Finding Summary: The Hospital's calculation of lost revenue claimed under the federal program as an allowable...

Federal Agency Name: Department af Health and Human Services Program Name: Cavid-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing #93.498 Finding Summary: The Hospital's calculation of lost revenue claimed under the federal program as an allowable cost contained no formal review or approval by a separate individual outside of the preparer. In addition, there was no evidence retained that the Hospital's special report submitted to t he Department of Health and Human Services for Period 4 was reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Scott Brooks, CEO and Stephanie La Brie, CFO Corrective Action Plan: Internal controls will be updated to include that all reports and supporting documents will be reviewed by the CEO if the CFO compiles for accuracy and vice versa. The reviewer will sign off by email or by physical signature that they have reviewed and agree with the support. Anticipated Completion Date: 6/30/2024

View Audit 338062

Finding 519189 (2023-001)

None 2023

Foundation for Appalachian Kentucky INC

KY

Reporting Special Tests & Provisions § 200.512

Resolved. Reporting package submitted.

View Audit 337808

Finding 519188 (2023-002)

Significant Deficiency 2023

Mental Health America of Wisconsin, Inc.

WI

Internal Control / Segregation of Duties Subrecipient Monitoring Matching / Level of Effort / Earmarking

• Condition: Testing of grant financial reports disclosed 3 reports that did not have documentation of review and approval prior to submission to the grantor. • Response: Since we work in a virtual environment, we recognize that it makes it difficult to track emails with questions and updates before...

• Condition: Testing of grant financial reports disclosed 3 reports that did not have documentation of review and approval prior to submission to the grantor. • Response: Since we work in a virtual environment, we recognize that it makes it difficult to track emails with questions and updates before submitting monthly grant reports. • MHA continues to work in a virtual environment and refine our processes for reviewing and approving monthly cost reports. • Planned Corrective Action MHA and Accounting Rep from O’leary & Anick will meet monthly to review cost reports and correlating invoices together before approving and submitting to the funder. • Starting in 2023 and throughout 2024, MHA’s CEO and assigned Program Managers meet on the 11th of each month with our accounting representative from O’leary & Anick to review the cost reports and corresponding GL for the month before our accountant submits it to the funder.

View Audit 337800

Finding 519152 (2023-005)

Material Weakness 2023

Southwest Center for Hiv/aids, INC

AZ

Material Weakness Reporting Internal Control / Segregation of Duties

Item: 2023-005 Assistance Listing Number: 93.940 Programs: HIV Prevention Activities Health Department Based Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Arizona Department of Health Services Compliance Requirement: Reporting Criteria or Specific Requirement: Per...

Item: 2023-005 Assistance Listing Number: 93.940 Programs: HIV Prevention Activities Health Department Based Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Arizona Department of Health Services Compliance Requirement: Reporting Criteria or Specific Requirement: Per grant agreements the organization was required to submit multiple reports at various dates during the grant period. Condition: Required reports not submitted to granting agency and incomplete record retention to evidence the timely submission of reports to granting agencies. Name of Contact Person: Rosalie Johnson, Chief Financial Officer Phone Number: (602) 595-8109 Anticipated Completion Date: January 1, 2024 Views of Responsible Officials and Corrective Actions: Management agrees with the finding. Reports will be submitted timely.

View Audit 337692

Finding 519151 (2023-004)

Significant Deficiency 2023

Southwest Center for Hiv/aids, INC

AZ

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.430

Item: 2023-004 Assistance Listing Number: 93.940 Programs: HIV Prevention Activities Health Department Based Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Arizona Department of Health Services Compliance Requirement: Allowable Activities and Costs Criteria or Spec...

Item: 2023-004 Assistance Listing Number: 93.940 Programs: HIV Prevention Activities Health Department Based Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Arizona Department of Health Services Compliance Requirement: Allowable Activities and Costs Criteria or Specific Requirement: In accordance with 2 CFR § 200.430 – Compensation – charges to federal programs for salaries and wages should be supported by a system of internal controls which provides reasonable assurance the amounts charged are accurate, allowable and properly allocated. Condition: Incorrect allocation of employee hours were charged to the federal program. Name of Contact Person: Rosalie Johnson, Chief Financial Officer Phone Number: (602) 595-8109 Anticipated Completion Date: January 1, 2024 Views of Responsible Officials and Corrective Actions: Management agrees with the finding. Billings are reviewed by supervisors, including a review of the underlying supporting documentation, prior to submission of the billing. Additional training and record retention practices will be added and/or enhanced to ensure there is evidence of supervisory review of the underlying supporting documentation. Such review and record retention processes will include documentation of noted discrepancies and rationale for such discrepancies if not corrected.

View Audit 337692

Finding 519150 (2023-003)

Material Weakness 2023

Southwest Center for Hiv/aids, INC

AZ

Allowable Costs / Cost Principles Material Weakness Reporting § 200.405

Item: 2023-003 Assistance Listing Number: 93.940 Programs: HIV Prevention Activities Health Department Based Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Arizona Department of Health Services Compliance Requirement: Allowable Activities and Costs Criteria or Spec...

Item: 2023-003 Assistance Listing Number: 93.940 Programs: HIV Prevention Activities Health Department Based Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Arizona Department of Health Services Compliance Requirement: Allowable Activities and Costs Criteria or Specific Requirement: In accordance with 2 CFR § 200.405 – Allocable Costs - (d) If a cost benefits two or more projects or activities in proportions that can be determined without undue effort or cost, the cost must be allocated to the projects based on the proportional benefit. Condition: Costs charged to the federal program were based on an allocation methodology that was not properly updated for the current period. Name of Contact Person: Rosalie Johnson, Chief Financial Officer Phone Number: (602) 595-8109 Anticipated Completion Date: January 1, 2024 Views of Responsible Officials and Corrective Actions: Management agrees with the finding. The Organization will update allocations timely going forward.

View Audit 337692

Finding 519149 (2023-002)

Material Weakness 2023

Southwest Center for Hiv/aids, INC

AZ

Allowable Costs / Cost Principles Material Weakness Reporting § 200.405

Item: 2023-002 Assistance Listing Number: 93.914 Programs: HIV Prevention Emergency Relief Project Grants Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Maricopa County Compliance Requirement: Allowable Activities and Costs Criteria or Specific Requirement: In acco...

Item: 2023-002 Assistance Listing Number: 93.914 Programs: HIV Prevention Emergency Relief Project Grants Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Maricopa County Compliance Requirement: Allowable Activities and Costs Criteria or Specific Requirement: In accordance with 2 CFR § 200.405 – Allocable Costs - (d) If a cost benefits two or more projects or activities in proportions that can be determined without undue effort or cost, the cost must be allocated to the projects based on the proportional benefit. Condition: Costs charged to the federal program were based on an allocation methodology that was not properly updated for the current period. Name of Contact Person: Rosalie Johnson, Chief Financial Officer Phone Number: (602) 595-8109 Anticipated Completion Date: January 1, 2024 Views of Responsible Officials and Corrective Actions: Management agrees with the finding. The Organization will update allocations timely going forward.

View Audit 337692

Finding 519107 (2023-001)

Significant Deficiency 2023

Camden County Board of Education

GA

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking Special Tests & Provisions

Name of Contact Person Responsible for Corrective Action Plan: Jennifer Brown, Executive Director of Finance Corrective Action Plan: Management will establish procedures to ensure compliance with Wage Rate Requirements and implement necessary associated internal controls. Anticipated Completion Da...

Name of Contact Person Responsible for Corrective Action Plan: Jennifer Brown, Executive Director of Finance Corrective Action Plan: Management will establish procedures to ensure compliance with Wage Rate Requirements and implement necessary associated internal controls. Anticipated Completion Date: Fiscal year 2025

View Audit 337615

Finding 519101 (2023-004)

Significant Deficiency 2023

Otter Tail County

MN

Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.319 § 200.324

Finding Number: 2023-004 Finding Title: Procurement, Suspension and Debarment Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Kris Vipond, Assistant Finance Director Corrective Action Planned: Directors in departm...

Finding Number: 2023-004 Finding Title: Procurement, Suspension and Debarment Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Kris Vipond, Assistant Finance Director Corrective Action Planned: Directors in departments receiving federal funding will document the history of procurement transactions, including contract selection and rationale, in accordance with federal regulations. They will also verify vendors are not debarred or suspended, or that other exclusions apply prior to entering into contracts and will maintain the appropriate documentation. In addition, they will work with other internal County departments that may purchase on their behalf to document and verify in a similar manner. Anticipated Completion Date: 12/31/2025

View Audit 337592

Finding 519084 (2023-001)

Significant Deficiency 2023

City of Biloxi

MS

The City strives to comply with governing rules and regulations. The current year audit was delayed due to the late issuance of the prior year as well as the implementation of new accounting standard GASB 96-Subscription-based Information Technology Arrangements. The City continues their efforts t...

The City strives to comply with governing rules and regulations. The current year audit was delayed due to the late issuance of the prior year as well as the implementation of new accounting standard GASB 96-Subscription-based Information Technology Arrangements. The City continues their efforts to improve processess and have a routing audit schedule beginning with fiscal year 2024.

View Audit 337575

Finding 519077 (2023-004)

Material Weakness 2023

Houston Housing Authority

TX

HUD Housing Programs Eligibility Material Weakness

The Houston Housing Authority agrees with this finding. The Houston Housing Authority has for the past several months undertaken a program to review all voucher files for purposes of getting all delinquent recertifications completed. During this process if other required documents are found to be m...

The Houston Housing Authority agrees with this finding. The Houston Housing Authority has for the past several months undertaken a program to review all voucher files for purposes of getting all delinquent recertifications completed. During this process if other required documents are found to be missing steps are being taken to complete the missing documentation and make sure that the files are complete. This review is substantially completed with final completion expected in the third quarter of 2024. Procedures have been implemented with regards to preventing this situation from recurring. Where needed staff will be provided the necessary training to make sure that a HCVP staff have the skills needed to successfully complete their job tasks. To facilitate this training, the Houston Housing Authority has created a training center that is made available to not only Houston Housing Authority staff but also others to provide a wide variety of training classes. Current leadership at the Houston Housing Authority is committed to having a competent trained staff working in the HCVP as well as other departments with the agency. Because the file clean up work was being performed in calendar year 2024 we expected this finding would be present for the 2023 audit. This work is handled by the Voucher Program Operations department. The VP of this department and the Director of this department are primarily responsible for making sure the necessary corrections are made and the fill review is completed within the third quarter of 2024.

View Audit 337570

Finding 519073 (2023-003)

Material Weakness 2023

Houston Housing Authority

TX

HUD Housing Programs Eligibility Material Weakness

The Houston Housing Authority agrees with this finding. The Houston Housing Authority has for the past several months undertaken a program to review all voucher files for purposes of getting all delinquent recertifications completed. During this process if other required documents are found to be m...

The Houston Housing Authority agrees with this finding. The Houston Housing Authority has for the past several months undertaken a program to review all voucher files for purposes of getting all delinquent recertifications completed. During this process if other required documents are found to be missing steps are being taken to complete the missing documentation and make sure that the files are complete. This review is substantially completed with final completion expected in the third quarter of 2024. Procedures have been implemented with regards to preventing this situation from recurring. Where needed staff will be provided the necessary training to make sure that a HCVP staff have the skills needed to successfully complete their job tasks. To facilitate this training, the Houston Housing Authority has created a training center that is made available to not only Houston Housing Authority staff but also others to provide a wide variety of training classes. Current leadership at the Houston Housing Authority is committed to having a competent trained staff working in the HCVP as well as other departments with the agency. Because the file clean up work was being performed in calendar year 2024 we expected this finding would be present for the 2023 audit. This work is handled by the Voucher Program Operations department. The VP of this department and the Director of this department are primarily responsible for making sure the necessary corrections are made and the fill review is completed within the third quarter of 2024.

View Audit 337570

Finding 519071 (2023-005)

None 2023

Houston Housing Authority

TX

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

The Houston Housing Authority agrees with this finding. A review of existing procedures revealed that there were issues with the management of the waiting lists. The Houston Housing Authority is transitioning to a new software program during 2024. One of the reasons for the implantation of the new...

The Houston Housing Authority agrees with this finding. A review of existing procedures revealed that there were issues with the management of the waiting lists. The Houston Housing Authority is transitioning to a new software program during 2024. One of the reasons for the implantation of the new software is to make use of a better wait list management feature that is available within the new software. Waitlists have been reviewed and purged of stale an do dated information which will facilitate better management of the waitlist for future periods.

View Audit 337570

Finding 519070 (2023-002)

Material Weakness 2023

Houston Housing Authority

TX

HUD Housing Programs Eligibility Material Weakness

The Houston Housing Authority agrees with this finding. The Houston Housing Authority has for the past several months undertaken a program to review all voucher files for purposes of getting all delinquent recertifications completed. During this process if other required documents are found to be m...

The Houston Housing Authority agrees with this finding. The Houston Housing Authority has for the past several months undertaken a program to review all voucher files for purposes of getting all delinquent recertifications completed. During this process if other required documents are found to be missing steps are being taken to complete the missing documentation and make sure that the files are complete. This review is substantially completed with final completion expected during the final quarter of 2024. Procedures have been implemented with regards to preventing this situation from recurring. Where needed staff will be provided the necessary training to make sure that all HCVP staff have the skills needed to successfully complete their job tasks. To facilitate this training, the Houston Housing Authority has created a training center that is made available to not only Houston Housing Authority staff but also others to provide a wide variety of training classes. Current leadership at the Houston Housing Authority is committed to having a competent trained staff working in the HCVP as well as other departments with the agency. Because the file clean up work was being performed in calendar year 2024 we expected this finding would be present for the 2023 audit. This work is handled by the Voucher Program Operations department. The VP of this department and the Director of this department are primarily responsible for making sure the necessary corrections are made and the fill review is completed within the final quarter of 2024.

View Audit 337570

Corrective Action Plans

Filters