Corrective Action Plans

Finding 512473 (2023-003)

Significant Deficiency 2023

VI

Allowable Costs / Cost Principles Reporting

2023-003: Reporting Response: Transitions in Women’s Coalition of St. Croix (WCSC) financial personnel during and after year-end resulted delays to the audit process for the audit period ending September 30, 2023. To address this problem, WCSC hired a fiscal consultan...

2023-003: Reporting Response: Transitions in Women’s Coalition of St. Croix (WCSC) financial personnel during and after year-end resulted delays to the audit process for the audit period ending September 30, 2023. To address this problem, WCSC hired a fiscal consultant in August 2022 to oversee the fiscal office, prepare and complete all grant reports, and to coordinate all fiscal audits. WCSC also hired a full-time bookkeeper in October 2022 to conduct day-to-day financial transactions and to assist with audit and grant reporting. WCSC has already engaged its Auditors to conduct the FY2024 audit, which will be completed by April 30th, 2025 Estimated Completion Date: April 30th, 2025. Contact: Carolyn Forno, Fiscal Officer

View Audit 330248

Finding 512472 (2023-002)

Significant Deficiency 2023

Women's Coalition of St. Croix

VI

Reporting

2023-002: Reporting Response: Women’s Coalition of St. Croix will create a reporting schedule outlining all reporting timelines. The reporting schedule will include report preparation dates, report review dates and report submission dates. The timeline will be strict...

2023-002: Reporting Response: Women’s Coalition of St. Croix will create a reporting schedule outlining all reporting timelines. The reporting schedule will include report preparation dates, report review dates and report submission dates. The timeline will be strictly followed by all staff involved in the reporting process. Estimated Completion Date: December 6, 2024 Contact: Dr. Clema Lewis, Executive Director

View Audit 330248

Finding 512471 (2023-001)

Significant Deficiency 2023

Women's Coalition of St. Croix

VI

Reporting § 200.512

2023-001: Data Collection Form and Single Audit Reporting Package Response: Transitions in WCSC financial personnel during and after year-end resulted delays to the audit process for the audit period ending September 30, 2023. To address this problem, WCSC hired a fiscal consultant in Augu...

2023-001: Data Collection Form and Single Audit Reporting Package Response: Transitions in WCSC financial personnel during and after year-end resulted delays to the audit process for the audit period ending September 30, 2023. To address this problem, WCSC hired a fiscal consultant in August 2022 to oversee the fiscal office, prepare and complete all grant reports, and to coordinate all fiscal audits. WCSC also hired a full-time bookkeeper in October 2022 to conduct day-to-day financial transactions and to assist with audit and grant reporting. WCSC has already engaged its Auditors to conduct the FY2024 audit, which will be completed by April 30th, 2025. Estimated Completion Date: April 30th, 2025 Contact: Carolyn Forno, Fiscal Officer

View Audit 330248

Finding 512470 (2023-005)

Material Weakness 2023

Ardmore Village Housing Corporation

OK

Procurement, Suspension & Debarment HUD Housing Programs Material Weakness § 200.508 § 200.510

The Board of Directors hired Gorman Management Company (GMC) on March 1, 2024, to operate the property, Ardmore Village. GMC has extensive experience in the on-site and financial management of properties like Ardmore Village. Specifically, GMC has procedures in place to maintain compliance with the ...

The Board of Directors hired Gorman Management Company (GMC) on March 1, 2024, to operate the property, Ardmore Village. GMC has extensive experience in the on-site and financial management of properties like Ardmore Village. Specifically, GMC has procedures in place to maintain compliance with the regulations applicable to the Section 8/202 program and the FHA Section 223f program. GMC is well versed with CFR §200.512 (single audit data collection form), HUD Handbooks 4350.3, 4370.2 and 4381.5. GMC manages over 40 properties that have similar reporting and auditing requirements. All of the issues related to these findings will cure through GM C's policies and procedures.

View Audit 330246

Finding 512469 (2023-004)

Material Weakness 2023

Ardmore Village Housing Corporation

OK

HUD Housing Programs Procurement, Suspension & Debarment Material Weakness § 200.512

The Board of Directors hired Gorman Management Company (GMC) on March 1, 2024, to operate the property, Ardmore Village. GMC has extensive experience in the on-site and financial management of properties like Ardmore Village. Specifically, GMC has procedures in place to maintain compliance with the ...

The Board of Directors hired Gorman Management Company (GMC) on March 1, 2024, to operate the property, Ardmore Village. GMC has extensive experience in the on-site and financial management of properties like Ardmore Village. Specifically, GMC has procedures in place to maintain compliance with the regulations applicable to the Section 8/202 program and the FHA Section 223f program. GMC is well versed with CFR §200.512 (single audit data collection form), HUD Handbooks 4350.3, 4370.2 and 4381.5. GMC manages over 40 properties that have similar reporting and auditing requirements. All of the issues related to these findings will cure through GM C's policies and procedures.

View Audit 330246

Finding 512468 (2023-003)

Material Weakness 2023

Ardmore Village Housing Corporation

OK

HUD Housing Programs Procurement, Suspension & Debarment Material Weakness § 200.514

The Board of Directors hired Gorman Management Company (GMC) on March 1, 2024, to operate the property, Ardmore Village. GMC has extensive experience in the on-site and financial management of properties like Ardmore Village. Specifically, GMC has procedures in place to maintain compliance with the ...

The Board of Directors hired Gorman Management Company (GMC) on March 1, 2024, to operate the property, Ardmore Village. GMC has extensive experience in the on-site and financial management of properties like Ardmore Village. Specifically, GMC has procedures in place to maintain compliance with the regulations applicable to the Section 8/202 program and the FHA Section 223f program. GMC is well versed with CFR §200.512 (single audit data collection form), HUD Handbooks 4350.3, 4370.2 and 4381.5. GMC manages over 40 properties that have similar reporting and auditing requirements. All of the issues related to these findings will cure through GM C's policies and procedures.

View Audit 330246

Finding 512466 (2023-003)

Significant Deficiency 2023

Treepeople, Inc.

CA

Questioned Costs Period of Performance Internal Control / Segregation of Duties

In 2023, TreePeople engaged an independent consulting firm to reconcile all accounts and perform month-end and year-end close activities. Also in 2023, TreePeople implemented new policies and procedures to support timely reporting – including new month-end and year-end close procedures. In 2024, ...

In 2023, TreePeople engaged an independent consulting firm to reconcile all accounts and perform month-end and year-end close activities. Also in 2023, TreePeople implemented new policies and procedures to support timely reporting – including new month-end and year-end close procedures. In 2024, TreePeople hired a new CFO and a new controller, bringing extensive non-profit finance and government grant management experience to the organization. The new CFO promptly implemented additional controls addressing month-end close activities and additional reviews and approvals of journal entries by the CFO and controller. The Accounts Receivable team, which previously reported to the programs team, will be reporting to the CFO starting December 1, 2024, to ensure timeliness and accuracy in charging of expenses, billing and revenue recognition for TreePeople’s government grants. Moving the Accounts Receivable team under the CFO's supervision will consolidate oversight and help strengthen our internal control process and assist in streamlining accounting and financial operations. To ensure expenses are coded to the proper federal program and spent within the allowable period of performance, the organization will leverage new accounting software to strengthen reconciliations and proper recording of revenue and expenses to the proper federal program in the proper period. All training and new processes will be updated and implemented by March 31, 2025.

View Audit 330228 Questioned Costs: $1

Finding 512463 (2023-001)

Significant Deficiency 2023

City of Rockport

TX

Reporting

The City of Rockport filled the vacant positions as quickly as possible. The Finance Department is now staffed and is working diligently to catch up in all delayed finance and accounting matters.

View Audit 330194

Finding 512462 (2023-001)

None 2023

Alternative Structures International

HI

The Board of Directors and management are working to comply with the requirements of the Uniform Guidance 2 CFR 200.501.

View Audit 330193

Finding 512438 (2023-003)

Significant Deficiency 2023

East Liberty Family Health Care Center INC

PA

Eligibility Internal Control / Segregation of Duties

Since taking over the financial management of ELFHCC in December 2022, the sliding fee schedule policy has been updated and training has been implemented and ongoing to assure accurate sliding fee discounts are appropriately distributed onto a patient’s account. Check lists of what is required from ...

Since taking over the financial management of ELFHCC in December 2022, the sliding fee schedule policy has been updated and training has been implemented and ongoing to assure accurate sliding fee discounts are appropriately distributed onto a patient’s account. Check lists of what is required from each patient applying for a sliding fee discount have been prepared and staff trained on how to enter the proof requirement into ELFHCC’s patient record

View Audit 330171

Finding 512437 (2023-002)

Significant Deficiency 2023

East Liberty Family Health Care Center INC

PA

Reporting Cash Management

Since taking over the financial management of ELFHCC in December 2022 we have hired an auditing firm (Louis Plung & Company) to perform the 2021, 2022, and 2023 Single Audit submissions and are now up to date. Moving forward, all audits will be completed before the submission due dates each year

View Audit 330171

Finding 512436 (2023-001)

Material Weakness 2023

East Liberty Family Health Care Center INC

PA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Since taking over the financial management of ELFHCC in December 2022 we have reorganized the financial reporting process and have been able to ensure meaningful analysis on a regular and continual basis. Policies and procedures have been created, changed, updated and Board approved. All financial r...

Since taking over the financial management of ELFHCC in December 2022 we have reorganized the financial reporting process and have been able to ensure meaningful analysis on a regular and continual basis. Policies and procedures have been created, changed, updated and Board approved. All financial reporting is prepared, analyzed and presented each month without delay.

View Audit 330171

Finding 512430 (2023-002)

Material Weakness 2023

Chief Seattle Club

WA

Reporting

The 2023 audit will be filed 1 to 2 months late this year. This happened in part because we started the audit process three months later than last year. We could not start earlier because we couldn’t close the year without 2023 financial reports from our property manager. That and a lack of timely c...

The 2023 audit will be filed 1 to 2 months late this year. This happened in part because we started the audit process three months later than last year. We could not start earlier because we couldn’t close the year without 2023 financial reports from our property manager. That and a lack of timely communication with our audit team contributed to the delay. Next year, we will close the books and begin the audit earlier.

View Audit 330162

Finding 512390 (2023-001)

Significant Deficiency 2023

The Yunion, Inc.

MI

Correction Action Plan: Moving forward, we will adhere to our internal controls to ensure all future audits are initiated and completed within the required timeframe of nine months after the end of the fiscal year.

View Audit 330132

Finding 512387 (2023-009)

Material Weakness 2023

Custer County

MT

Internal Control / Segregation of Duties

SEGREGATION OF DUTIES Name of contact person: County Commissioners Corrective Action: Custer County recognizes that there is a lack of segregation of duties; however, we believe our present control structure is adequate for a county of our size. We will continue to evaluate our segregation of duti...

SEGREGATION OF DUTIES Name of contact person: County Commissioners Corrective Action: Custer County recognizes that there is a lack of segregation of duties; however, we believe our present control structure is adequate for a county of our size. We will continue to evaluate our segregation of duties and assign appropriate staff. Proposed Completion Date: Immediately

View Audit 330130

Finding 512386 (2023-008)

Material Weakness 2023

Custer County

MT

Questioned Costs Allowable Costs / Cost Principles Cash Management

NONCOMPLIANCE WITH ALLOWABLE COSTS/COST PRINCIPLES; FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM; AL No. 20.509, GRANT No’s 113004 AND 112605, YEAR ENDED JUNE 30, 2023 Name of contact person: County Commissioners Corrective Action: The Board of Commissioners along with the Department ...

NONCOMPLIANCE WITH ALLOWABLE COSTS/COST PRINCIPLES; FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM; AL No. 20.509, GRANT No’s 113004 AND 112605, YEAR ENDED JUNE 30, 2023 Name of contact person: County Commissioners Corrective Action: The Board of Commissioners along with the Department Head will work with the Budget Manager to adjust the structure of the budget to separate expenditures by cost category. Furthermore a procedure will be developed to review the grant reimbursement report prior to submittal. Proposed Completion Date: Immediately

View Audit 330130 Questioned Costs: $1

Finding 512385 (2023-004)

Material Weakness 2023

Benet Place South

MN

Questioned Costs HUD Housing Programs Material Weakness

HUD Capital Advance Recommendation: Management should implement a process to ensure the required monthly deposit into the Replacement Reserve is in accordance with form HUD-9250. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response...

HUD Capital Advance Recommendation: Management should implement a process to ensure the required monthly deposit into the Replacement Reserve is in accordance with form HUD-9250. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Project made a deposit to correct the deficiency in the replacement reserve as follows: $11,321 on 1/1/24; $40,740 on 1/16/24; $10,000 on 2/11/24. Management was aware of the requirements but due to the delays in getting the budget approved and fully executed contract renewals received from HUD not happening until 9/22/2023 and the HAP payment for gross rent changes not being received until 11/6/2023, the Project was not able to make the requirement replacement reserve deposits until, $11,321 on 1/1/24; $40,740 on 1/16/24; $10,000 on 2/11/24. Now that monthly HAP is received and cash is available to make the replacement reserve payments, no further issues are anticipated. Names of the contact persons responsible for corrective action: Chuck Armstrong Planned completion date for corrective action plan: December 31, 2024

View Audit 330118 Questioned Costs: $1

Finding 512302 (2023-001)

Significant Deficiency 2023

Murphy Senior Living, INC

MO

HUD Housing Programs Reporting Internal Control / Segregation of Duties

S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Concur S3800-130 Response Indicator: Agree S3800-140 Completion Date: May 11, 2023 S3800-150 Response: For the year ended December 31, 2022, the Project filed the REAC report with HUD on May 11, 2023. S3800-16...

S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Concur S3800-130 Response Indicator: Agree S3800-140 Completion Date: May 11, 2023 S3800-150 Response: For the year ended December 31, 2022, the Project filed the REAC report with HUD on May 11, 2023. S3800-160 Contact Person - First Name: Dawn S3800-180 Contact Person - Last Name: Kleinschrodt

View Audit 330074

Finding 512284 (2023-001)

Significant Deficiency 2023

Northampton Community Arts Trust

MA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

Views of Responsible Officials: Management agrees and has drafted a corrective action plan following to address the issue. Corrective Action Plan: (unaudited) We have designated staff and established timelines to ensure timely completion of reporting to all stakeholders when we have to file with t...

Views of Responsible Officials: Management agrees and has drafted a corrective action plan following to address the issue. Corrective Action Plan: (unaudited) We have designated staff and established timelines to ensure timely completion of reporting to all stakeholders when we have to file with the Federal Audit Clearinghouse Data Collection Form.

View Audit 330055

Finding 512283 (2023-003)

Significant Deficiency 2023

Red Lake County

MN

Reporting

Name of Contact Person Responsible for Corrective Action: County Board and Kelsey Gervais, County Auditor Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting packa...

Name of Contact Person Responsible for Corrective Action: County Board and Kelsey Gervais, County Auditor Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Comments: The late audit report was beyond the control of the county. The County Auditor will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in our corrective action plan. Anticipated completion date: December 31, 2023

View Audit 330043

Finding 512256 (2023-003)

Significant Deficiency 2023

Center on Halsted

IL

Reporting § 200.512

Corrective Actions Taken or Planned: ▪ Taken: This finding was a result of staff turnover and Center on Halsted has put in place an established relationship with an external accounting firm (Sikich), that will help create stability and support in all financial processes including grant reconciliatio...

Corrective Actions Taken or Planned: ▪ Taken: This finding was a result of staff turnover and Center on Halsted has put in place an established relationship with an external accounting firm (Sikich), that will help create stability and support in all financial processes including grant reconciliation. This updated contractual agreement & relationship occurred on March 1, 2024. ▪ Planned: Center on Halsted leadership will ensure proper documentation, internal controls, and processes that will support a timelier audit. This includes an organization-initiated internal audit for the Center on Halsted processes that will stress test our ability to produce accurate supporting documentation and allows us to build more effective and efficient processes prior to our annual audit. This will be led by the Senior Director of Finance, Reginald Walker, in partnership with Sikich. Anticipated completion date: December

View Audit 330028

Finding 512255 (2023-002)

Material Weakness 2023

Center on Halsted

IL

Reporting Internal Control / Segregation of Duties

Corrective Actions Taken or Planned: ▪ Taken: This finding was a result of staff turnover and Center on Halsted has put in place an established relationship with an external accounting firm (Sikich), that will help create stability and support in all financial processes including grant reconciliatio...

Corrective Actions Taken or Planned: ▪ Taken: This finding was a result of staff turnover and Center on Halsted has put in place an established relationship with an external accounting firm (Sikich), that will help create stability and support in all financial processes including grant reconciliation. This updated contractual agreement & relationship occurred on March 1, 2024. ▪ Planned: An ongoing process will be put in place to ensure multiple checks & balances are conducted prior to grant submission. This will be facilitated by our Finance team – Senior Accountant Jeong Shin and Senior Director of Finance Reginald Walker monthly starting August 1st, 2024. ▪ Planned: Stronger supervision of required reporting and deadlines. This will be facilitated by our Senior Director of Finance Reginald Walker and our Senior Accountant Jeong Shin in partnership with our Sikich partners. Anticipated completion date: August 1st, 2024. ▪ Planned: Alignment with our Board approved Financial Policy documentation that includes information on appropriate finance and accounting processes. The review and assessment of our current processes to the Finance Policy will be conducted by our Senior Director of Finance Reginald Walker, with a completion & report of that process occurring by September 30th, 2024

View Audit 330028

Finding 512254 (2023-001)

Material Weakness 2023

Center on Halsted

IL

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

Corrective Actions Taken or Planned: ▪ Taken: This finding was a result of staff turnover and Center on Halsted has put in place an established relationship with an external accounting firm (Sikich), that will help create stability and support in all financial processes including grant reconciliatio...

Corrective Actions Taken or Planned: ▪ Taken: This finding was a result of staff turnover and Center on Halsted has put in place an established relationship with an external accounting firm (Sikich), that will help create stability and support in all financial processes including grant reconciliation. This updated contractual agreement & relationship occurred on March 1, 2024. ▪ Taken: Documentation has already begun to be gathered for allowable expenses and approval of certain expenses per grant, via written email documentation. This is currently being operationalized and will be fully implemented by our Senior Accountant Jeong Shin and our Senior Director of Finance Reginald Walker. Anticipated completion date: August 15th, 2024. ▪ Planned: Ensure adequate documentation for approval and alignment of expenses to specific grants. This is currently being operationalized and will be fully implemented by our Senior Accountant Jeong Shin and our Senior Director of Finance Reginald Walker. Anticipated completion date: August 15th, 2024. ▪ Planned: Verification of allowable expenses with grant management and finance leadership with monthly check-ins with program directors. This will be facilitated by our Director of Grants Brenna Quinn, our Senior Accountant Jeong Shin, and led by our Senior Director of Finance Reginald Walker. Anticipated completion date: September 1st, 2024. ▪ Planned: New Senior Director of Finance Reginald Walker has been hired and a priority of their job function is to create stronger internal controls with sufficient checks and balances. Anticipated completion date: September 1st, 2024.

View Audit 330028 Questioned Costs: $1

Finding 512253 (2023-007)

Material Weakness 2023

Metropolitan School District of Warren County

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Finding 2023-007 – Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Matthew Parkinson, CFO Contact Phone Number: 317-869-4364 Views of Responsible Official: We concur with the finding. Description of Corrective ...

Finding 2023-007 – Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Matthew Parkinson, CFO Contact Phone Number: 317-869-4364 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: MSD Warren has construction projects at two sites payable out of ARP. MSD Warren’s contracts for those projects contain Davis-Bacon provisions. MSD Warren will collect payroll data to verify compliance with Davis-Bacon. Anticipated Completion Date: 12/15/24

View Audit 330027

Finding 512252 (2023-006)

Significant Deficiency 2023

Metropolitan School District of Warren County

IN

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.302 § 200.303 § 200.328

Finding 2023-006 – Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Matthew Parkinson, CFO Contact Phone Number: 317-869-4364 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: MSD Warren will submit a revis...

Finding 2023-006 – Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Matthew Parkinson, CFO Contact Phone Number: 317-869-4364 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: MSD Warren will submit a revised ESSER data report to DOE. Anticipated Completion Date: Completed as of the date of this report.

View Audit 330027

Corrective Action Plans

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