Corrective Action Plans

Finding 515096 (2023-002)

Significant Deficiency 2023

MO

Subrecipient Monitoring Reporting HUD Housing Programs § 200.510

I was a newly elected official in 2023 with no prior training in the County Clerk’s office. After this finding was brought to my attention, I created a process where all grants received are tracked as are the expenditures for each grant so they can accurately be reported.

View Audit 333148

Finding 515091 (2023-004)

Material Weakness 2023

Shalom Health Care Center, Inc.

IN

Allowable Costs / Cost Principles § 200.430

The following steps have been taken or will be taken to address Finding 2023-004: Shalom Health Care Center, Inc. has been working on updating federal grant draws within the timeframe of payroll and not monthly. Shalom Health Care Center, Inc. will also prepare semiannual attestation for management...

The following steps have been taken or will be taken to address Finding 2023-004: Shalom Health Care Center, Inc. has been working on updating federal grant draws within the timeframe of payroll and not monthly. Shalom Health Care Center, Inc. will also prepare semiannual attestation for management to review staff allocations. Contact Person: Michael A. Nino, Chief Financial Shalom Health Care Center, Inc. anino@shalomhealthcenter.org 317-269-7198

View Audit 333141

Finding 515086 (2023-003)

Significant Deficiency 2023

Shalom Health Care Center, Inc.

IN

Reporting

The following steps have been taken or will be taken to address Finding 2023-003: Shalom Health Care Center, inc. has been working with the auditor and reviewing the guidance for the preparation of the SEFA. Shalom will ensure that all program clusters are properly listed. (Management did challenge...

The following steps have been taken or will be taken to address Finding 2023-003: Shalom Health Care Center, inc. has been working with the auditor and reviewing the guidance for the preparation of the SEFA. Shalom will ensure that all program clusters are properly listed. (Management did challenge this as being a Significant Deficiency and believes that it should be listed as a note). Contact Person: Michael A. Nio, Chief Financial Shalom Health Care Center, Inc. anino@shalomhealthcenter.org 317-269-7198

View Audit 333141

Finding 515081 (2023-001)

Material Weakness 2023

Shalom Health Care Center, Inc.

IN

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

The following steps have been taken or will be taken to address Finding 2023-001: Shalom Health Care Center, Inc. has made some changes in how the draws are done with each payroll versus previously per month. Shalom has also hired new staff to help keep up with the grants and payrolls and entering d...

The following steps have been taken or will be taken to address Finding 2023-001: Shalom Health Care Center, Inc. has made some changes in how the draws are done with each payroll versus previously per month. Shalom has also hired new staff to help keep up with the grants and payrolls and entering data into the accounting system, as we had previously had turnover and were using temp services for some of the prior year. Contact Person: Michael A. Nino, Chief Financial Shalom Health Care Center, Inc. anino@shalomhealthcenter.org 317-269-7198

View Audit 333141

Finding 514724 (2023-005)

Material Weakness 2023

Coastal Harvest

WA

Special Tests & Provisions School Nutrition Programs Equipment & Real Property Management

Corrective Action: Coastal Harvest will begin tracking all inventory on hand by source, including receipts, distributions, waste/loss, and any other adjustments, and will perform periodic reconciliations of amounts recorded in the inventory system and amounts recognized in the general ledger to ensu...

Corrective Action: Coastal Harvest will begin tracking all inventory on hand by source, including receipts, distributions, waste/loss, and any other adjustments, and will perform periodic reconciliations of amounts recorded in the inventory system and amounts recognized in the general ledger to ensure accurate USDA food commodities inventory recordkeeping compliance. Further, Coastal Harvest will include specific inventory policies and procedure in the manual discussed in the corrective action for finding 2022-001. Anticipated Completion Date: June 30, 2024

View Audit 333105

Finding 514720 (2023-004)

Material Weakness 2023

Coastal Harvest

WA

Special Tests & Provisions Cash Management Eligibility § 200.303

Corrective Action: Coastal Harvest will implement formal internal control procedures, including independent reviews or other checks and balances, for all significant compliance requirements for its federal programs. Anticipated Completion Date: June 30, 2024

View Audit 333105

Finding 514703 (2023-008)

Material Weakness 2023

Career Academy of South Bend, INC

IN

Reporting School Nutrition Programs § 200.512

2023-008 Reporting Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available.

View Audit 333072

Finding 514695 (2023-007)

Material Weakness 2023

Career Academy of South Bend, INC

IN

Questioned Costs Allowable Costs / Cost Principles

2023-007 Allowable Costs Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has contracted with an outside firm that specializes in SBOA compliance, as well as Federal Award Compliance in line with Uniform Guidance. The firm will assist in the devel...

2023-007 Allowable Costs Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has contracted with an outside firm that specializes in SBOA compliance, as well as Federal Award Compliance in line with Uniform Guidance. The firm will assist in the development of the required manuals, policies, procedures and review processes. The current estimated completion date is February 28, 2025.

View Audit 333072 Questioned Costs: $1

Finding 514687 (2023-006)

Material Weakness 2023

Career Academy of South Bend, INC

IN

Procurement, Suspension & Debarment

2023-006 Procurement Procedures Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has contracted with an outside firm that specializes in State Board of Accounts compliance, as well as Federal Award Compliance in line with Uniform Guidance. The fir...

2023-006 Procurement Procedures Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has contracted with an outside firm that specializes in State Board of Accounts compliance, as well as Federal Award Compliance in line with Uniform Guidance. The firm will assist in the development of the required manuals, policies, procedures and review processes. The current estimated completion date is February 28, 2025.

View Audit 333072

Finding 514679 (2023-005)

Material Weakness 2023

Career Academy of South Bend, INC

IN

Special Tests & Provisions Internal Control / Segregation of Duties

2023-005 SPECIAL TESTS AND PROVISIONS Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has created and filled the position of Manager of Grants Management. This staff member will be responsible for the oversight and management of all grants. Addit...

2023-005 SPECIAL TESTS AND PROVISIONS Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has created and filled the position of Manager of Grants Management. This staff member will be responsible for the oversight and management of all grants. Additionally CANOPS has contracted with an outside firm that specializes in SBOA compliance, as well as Federal Award Compliance in line with Uniform Guidance. The firm will assist in the development of the required manuals, policies, procedures and review processes. The current estimated completion date is February 28, 2025.

View Audit 333072

Finding 514671 (2023-004)

Material Weakness 2023

Career Academy of South Bend, INC

IN

Reporting Material Weakness

2023-004 PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has created and filled the position of Manager of Grants Management. This staff member will be responsible for the oversight and m...

2023-004 PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has created and filled the position of Manager of Grants Management. This staff member will be responsible for the oversight and management of all grants. Additionally, the School has contracted with an outside firm that specializes in State Board of Accounts compliance, as well as Federal Award Compliance in line with Uniform Guidance. The firm will assist in the development of the required manuals, policies, procedures and review processes. The current estimated completion date is February 28, 2025.

View Audit 333072

Finding 514668 (2023-003)

Material Weakness 2023

Career Academy of South Bend, INC

IN

Internal Control / Segregation of Duties Material Weakness School Nutrition Programs

2023-003 Internal Control over Compliance Requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has contracted with an outside firm that specializes in SBOA compliance, as well as Federal Award Compliance in line with Uniform Guidance. Th...

2023-003 Internal Control over Compliance Requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has contracted with an outside firm that specializes in SBOA compliance, as well as Federal Award Compliance in line with Uniform Guidance. The firm will assist in the development of the required manuals, policies, procedures and review processes. The current estimated completion date is February 28, 2025.

View Audit 333072

Finding 514657 (2023-002)

Material Weakness 2023

Career Academy of South Bend, INC

IN

Equipment & Real Property Management Special Tests & Provisions Procurement, Suspension & Debarment § 200.302

2023-002 Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has contracted with an outside firm that specializes in SBOA compliance, as well as Federal Award Compliance in line with Uniform Guidance. The firm will assist in the development of the re...

2023-002 Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has contracted with an outside firm that specializes in SBOA compliance, as well as Federal Award Compliance in line with Uniform Guidance. The firm will assist in the development of the required manuals, policies, procedures and review processes. The current estimated completion date is February 28, 2025.

View Audit 333072

Finding 514656 (2023-002)

Material Weakness 2023

International Registration Plan, Inc.

VA

Reporting

We have alerted the Federal Motor Carrier Safety Administration (“FMCSA”) as to the error and will work with them to correct the reporting of these expenditures upon submission to the Federal Audit Clearinghouse of the data collection form and single audit reporting package for the year ended Septem...

We have alerted the Federal Motor Carrier Safety Administration (“FMCSA”) as to the error and will work with them to correct the reporting of these expenditures upon submission to the Federal Audit Clearinghouse of the data collection form and single audit reporting package for the year ended September 30, 2023.

View Audit 333064

Finding 514653 (2023-001)

Material Weakness 2023

Kidspeace Corporation

PA

Cash Management § 200.305

Management acknowledges that improvements were necessary in assuring that drawdowns of grant funds are in compliance with regulations. Accordingly, drawdowns of grant funds will be more aligned with bi-weekly and/or monthly expenditures as supported by an analysis of payroll and accounts payable sys...

Management acknowledges that improvements were necessary in assuring that drawdowns of grant funds are in compliance with regulations. Accordingly, drawdowns of grant funds will be more aligned with bi-weekly and/or monthly expenditures as supported by an analysis of payroll and accounts payable system activity by the Chief Financial Officer prior to authorizing any drawdowns. This process revision will be implemented no later than March 31, 2025.

View Audit 333055

Finding 514642 (2023-002)

Material Weakness 2023

Memorial Community Corporation Dba Cedar Spring Terrace

RI

Internal Control / Segregation of Duties

FINDING 2023-002: Section 202 Project Rental Assistance ALN# 14.157 Recommendation: Management has designed and implemented internal controls to ensure that deposits are made timely to the replacement reserve. Action Taken: Management agrees with the auditors' finding and recommendation.

View Audit 333017

Finding 514641 (2023-001)

Material Weakness 2023

Memorial Community Corporation Dba Cedar Spring Terrace

RI

Internal Control / Segregation of Duties

FINDING 2023-001: Section 202 Project Rental Assistance ALN# 14.157 Recommendation: Management has designed and implemented internal controls to ensure all required documentation is collected and maintained for all tenants and will conduct an inspection of all tenant files to ensure completeness. Ac...

FINDING 2023-001: Section 202 Project Rental Assistance ALN# 14.157 Recommendation: Management has designed and implemented internal controls to ensure all required documentation is collected and maintained for all tenants and will conduct an inspection of all tenant files to ensure completeness. Action Taken: Management agrees with the auditors' finding and recommendation.

View Audit 333017

Finding 514639 (2023-002)

Material Weakness 2023

Children's Place Association

IL

Subrecipient Monitoring Reporting

Reporting – The Association agrees that certain monthly reports were not submitted in accordance with due dates. The Association has hired a Grant Administrator whose responsibility is to ensure timely submission of monthly reports. Anticipated Completion Date - December 31, 2024; Responsible ...

Reporting – The Association agrees that certain monthly reports were not submitted in accordance with due dates. The Association has hired a Grant Administrator whose responsibility is to ensure timely submission of monthly reports. Anticipated Completion Date - December 31, 2024; Responsible Contact Person for Planned Corrective Action - LaToyia Neal, CFO

View Audit 333009

Finding 514627 (2023-002)

Material Weakness 2023

Hartley-Melvin-Sanborn Community School District

IA

Internal Control / Segregation of Duties Reporting

The District will review its control procedures to obtain the maximum internal control possible.

View Audit 332999

Finding 514626 (2023-003)

Significant Deficiency 2023

Rape Crisis Center of Collin County

TX

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Finding Number: 2023-003: Allowable Costs – 1 of the 25 payroll transactions tested, the amount of time charged to the grant did not agree wo the employee’s timesheet. Planned Corrective Action: Turning Point has as an established Grant Activity Reports – Time and Effort Recording policy. We will en...

Finding Number: 2023-003: Allowable Costs – 1 of the 25 payroll transactions tested, the amount of time charged to the grant did not agree wo the employee’s timesheet. Planned Corrective Action: Turning Point has as an established Grant Activity Reports – Time and Effort Recording policy. We will ensure strict adherence to our policy by verifying that all hours charged to grants match employee timesheets. Staff will receive additional training on proper reporting procedures, and monthly audits will be conducted to ensure compliance moving forward. Anticipated Completion Date: October 1, 2024 Responsible Contact Person: Tana Rice, Director of Finance

View Audit 332994

Finding 514625 (2023-002)

Material Weakness 2023

Rape Crisis Center of Collin County

TX

Allowable Costs / Cost Principles Material Weakness

Finding Number: 2023-002: Allowable Costs – 19 out of 25 samples were not 100% charged to the grant and were not supported by a cost allocation plan for how the percentages charged to the grant were determined. Planned Corrective Action: We will review and update our existing cost allocation plan to...

Finding Number: 2023-002: Allowable Costs – 19 out of 25 samples were not 100% charged to the grant and were not supported by a cost allocation plan for how the percentages charged to the grant were determined. Planned Corrective Action: We will review and update our existing cost allocation plan to ensure it aligns with current practices. Appropriate staff will receive retraining on the updated plan, and quarterly audits will be implemented to monitor compliance. Any discrepancies will be addressed immediately to prevent future issues. Cost allocation calculations will be kept on file to document how the allocation was determined. Anticipated Completion Date: October 1, 2024 Responsible Contact Person: Tana Rice, Director of Finance

View Audit 332994

Finding 514624 (2023-001)

Significant Deficiency 2023

Rape Crisis Center of Collin County

TX

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Reporting

Finding Number: 2023-001: Allowable Costs – 4 out of the 25 samples tested did not have documented approval from management of the charges on the credit card statement prior to payment. Planned Corrective Action: The Turning Point has an established credit card policy which outlines the appropriate ...

Finding Number: 2023-001: Allowable Costs – 4 out of the 25 samples tested did not have documented approval from management of the charges on the credit card statement prior to payment. Planned Corrective Action: The Turning Point has an established credit card policy which outlines the appropriate approval processes. We have addressed the previous Finance Director’s non-compliance of this policy by providing training on this process to the new Finance Director, have begun implementing regular audits, and ensuring senior leadership has access to all documents needed for approval. Future adherence will be monitored through quarterly reviews and disciplinary action for noncompliance. Anticipated Completion Date: October 1, 2024 Responsible Contact Person: Tana Rice, Director of Finance

View Audit 332994

Finding 514621 (2023-001)

None 2023

Hunger Solutions New York, INC

NY

HSNY is unable to submit quarterly claims for grant funds without all expenses related to that quarter. There is one subcontractor that receives funds as part of the TSNAP grant who has not been able to timely provide a substantially complete voucher to HSNY in order for them to submit a claim for r...

HSNY is unable to submit quarterly claims for grant funds without all expenses related to that quarter. There is one subcontractor that receives funds as part of the TSNAP grant who has not been able to timely provide a substantially complete voucher to HSNY in order for them to submit a claim for reimbursement under the grant. This missing information causes an issue closing the year end books. To address the problem, management has implemented a process to estimate any unavailable subcontractor expenses and will timely file for the year ended June 30, 2024.

View Audit 332989

Finding 514516 (2023-007)

Material Weakness 2023

Michael Fields Agricultural Institute, Inc.

WI

Special Tests & Provisions

Auditor’s Recommendation: Communication with grantors should be made per award terms for changes in key personnel. Written procedures should ensure federal awards are reviewed for special terms and conditions and that compliance with those terms and conditions are met. Corrective Action: Implement P...

Auditor’s Recommendation: Communication with grantors should be made per award terms for changes in key personnel. Written procedures should ensure federal awards are reviewed for special terms and conditions and that compliance with those terms and conditions are met. Corrective Action: Implement Policy A10 – “Grant Management Protocols.” Utilize Donor Database for managing subawards. Responsible for Corrective Action: Finance Team (Outsourced accounting firm, Operations Manager, Executive Director) Anticipated Completion Date: December 31 2024

View Audit 332826

Finding 514505 (2023-006)

Material Weakness 2023

Michael Fields Agricultural Institute, Inc.

WI

Subrecipient Monitoring § 200.332

Auditor’s Recommendation: Procedures for subrecipient monitoring to meet federal statutes, regulations, and terms and conditions of the awards should be developed and documented. Internal controls should be designed, implemented, and documented within the subrecipient monitoring procedures to ensure...

Auditor’s Recommendation: Procedures for subrecipient monitoring to meet federal statutes, regulations, and terms and conditions of the awards should be developed and documented. Internal controls should be designed, implemented, and documented within the subrecipient monitoring procedures to ensure compliance with 2 CFR section 200.332. Subrecipient monitoring activities should be performed and documented. Corrective Action: Implement Policy A10 – “Grant Management Protocols.” Utilize Donor Database for managing subawards. Responsible for Corrective Action: Finance Team (Outsourced accounting firm, Operations Manager, Executive Director) Anticipated Completion Date: December 31 2024

View Audit 332826

Corrective Action Plans

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