Corrective Action Plans

Finding 508374 (2023-001)

Significant Deficiency 2023

NJ

Reporting Internal Control / Segregation of Duties

Corrective Action Plan • A full year calendar will be constructed, reminding Barbara Havlik, Eexecutive Director of Life Management, Inc., of the dates for which reports are due with regard to Federal Grant Agreements/Awards. The calendar will also have reminders; including: o A reminder will go ...

Corrective Action Plan • A full year calendar will be constructed, reminding Barbara Havlik, Eexecutive Director of Life Management, Inc., of the dates for which reports are due with regard to Federal Grant Agreements/Awards. The calendar will also have reminders; including: o A reminder will go out to RPM developer, Joe Portelli, three weeks prior to the report due date, so that a meeting can be set up within a week to review and prepare for report submission. o A copy of the report for submission will be reviewed by Barbara Havlik and Joe Portelli two days prior to the submission date, and both parties shall retain a copy of report to be submitted. • The report will be submitted on time by Joe Portelli, according to Federal Requirements, and Barbara Havlik will check with Joe Portelli to make certain that Federal Agency was in fact received the report.

View Audit 328982

Finding 508371 (2023-027)

Significant Deficiency 2023

Allendale County

SC

Reporting

Management agrees with the above recommendations and will implement the necessary changes as soon as practicable.

View Audit 328979

Finding 508369 (2023-004)

Significant Deficiency 2023

Ford County, Kansas

KS

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305

The County does not have a complete set of written cash management policies and procedures as required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud or abuse with respect to the major program. Recommendation: Management should determine...

The County does not have a complete set of written cash management policies and procedures as required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud or abuse with respect to the major program. Recommendation: Management should determine the scope of written policies needed for compliance with all federal programs and develop policies and procedures to comply with the Uniform Guidance. Grantee Response: Management agrees with the finding and recommendation. The County’s existing policies are currently under review by management and staff to determine what updates/changes are necessary in order to meet the Uniform Guidance requirements. Once any updates/changes are drafted, the policy will be presented to the Governing Body for review and approval.

View Audit 328978

Finding 508364 (2023-001)

None 2023

Center for Human Services, Inc.

MO

Reporting

Finding: 2023-001 Failure to Submit the Annual Financial Statements by the Due Date Corrective Action: A Director of Finance was hired in March 2023 to ensure timeliness of financial statement filings. An upgraded accounting software (NetSuite) was implemented in May 2023 which created some tempora...

Finding: 2023-001 Failure to Submit the Annual Financial Statements by the Due Date Corrective Action: A Director of Finance was hired in March 2023 to ensure timeliness of financial statement filings. An upgraded accounting software (NetSuite) was implemented in May 2023 which created some temporary delays in timeliness of reporting as finance employees were trained on new processes. The accounting software upgrade is creating efficiencies that will facilitate the timely filing of financial statements moving forward. Another Staff Accountant will also be added to the accounting team to provide more accounting expertise and resources to ensure the timely completion of financial reporting. Contact Person: Jen Swisher, Director of Finance Anticipated Completion Date: July 1, 2024

View Audit 328974

Finding 508362 (2023-004)

Material Weakness 2023

Metropolitan Park District of the Toledo Area

OH

Reporting Allowable Costs / Cost Principles § 200.328

The position of Grants Coordinator has been created and filled to handle grants management functions which will ensure proper quarter end dates and expenditures appropriate for the period are reported. Under the new process, the Grant Coordinator collaborates with the Construction Financial Adminis...

The position of Grants Coordinator has been created and filled to handle grants management functions which will ensure proper quarter end dates and expenditures appropriate for the period are reported. Under the new process, the Grant Coordinator collaborates with the Construction Financial Administrator to complete forms which are then reviewed with the Director of Grants and CFO prior to submission.

View Audit 328964

Finding 508360 (2023-003)

Material Weakness 2023

Metropolitan Park District of the Toledo Area

OH

Procurement, Suspension & Debarment

Metroparks has internal controls in place to verify that all entities, with whom the District had entered into covered transactions, had not been suspended or debarred. These controls consist of verifying the vendor is not suspended or debarred by checking the Auditor of State’s site reporting find...

Metroparks has internal controls in place to verify that all entities, with whom the District had entered into covered transactions, had not been suspended or debarred. These controls consist of verifying the vendor is not suspended or debarred by checking the Auditor of State’s site reporting findings for recovery. Metroparks will continue to check the Auditor of State’s site and has now added the additional check at www.sam.gov.

View Audit 328964

Finding 508358 (2023-002)

Material Weakness 2023

Alliance of Border Collaboratives, Inc.

TX

Reporting § 200.512

Finding 2: Delayed Single Audit Delivery Background: The delivery of our single audit has been delayed due to staffing challenges and the need for improved coordination. With our organization’s expansion post-pandemic, increased hiring has required administrative staff to adapt to complex compliance...

Finding 2: Delayed Single Audit Delivery Background: The delivery of our single audit has been delayed due to staffing challenges and the need for improved coordination. With our organization’s expansion post-pandemic, increased hiring has required administrative staff to adapt to complex compliance requirements. Corrective Actions: 1. Audit Timeline Adjustment o Action: Begin the audit process no later than April each year to allow sufficient time for completion and submission. o Responsibility: Executive Team and Audit Committee o Timeline: Adjust the audit schedule for the upcoming year immediately. 2. Training for Administrative Staff o Action: Provide targeted compliance and audit process training for administrative staff to improve their proficiency and efficiency. o Responsibility: Administration o Timeline: Start training sessions within 60 days. 3. Regular Check-ins with Auditors o Action: Schedule regular monthly check-ins with auditors to ensure alignment on timelines and address potential issues early. o Responsibility: Finance Department o Timeline: Implement monthly check-ins starting [insert date]. 4. Resource Allocation o Action: Assess and allocate additional resources to support the audit process, ensuring staff have the necessary tools and support. o Responsibility: Administration o Timeline: Complete resource assessment within 60 days. ________________________________________ Conclusion AYUDA, INC. is committed to addressing these findings with urgency and transparency. By implementing the corrective actions outlined above, we aim to strengthen our financial management and compliance processes, ensuring these issues do not recur. We appreciate the auditors' feedback and are eager to demonstrate our improvements in the upcoming audit cycle. Approval: ________________________________________ Miguel Chacon Co-Executive Director

View Audit 328963

Finding 508355 (2023-001)

Significant Deficiency 2023

Bighorn Valley Health Center, Inc.

WA

Special Tests & Provisions Allowable Costs / Cost Principles Significant Deficiency

Corrective action planned: Effective 06/2023, One Health transitioned EDR systems to better integrate with the EMR. Intention of the new system is to automate the slide process and reduce manual entry by staff. In conjunction with the EDR transition, One Health has expanded their staffing and train...

Corrective action planned: Effective 06/2023, One Health transitioned EDR systems to better integrate with the EMR. Intention of the new system is to automate the slide process and reduce manual entry by staff. In conjunction with the EDR transition, One Health has expanded their staffing and training regarding slide applications. Patient Financial Services staff review and support slide applications, working directly with patients to obtain needed documents. Additionally, One Health has added a supervisory role within this department in order to prioritize slide application internal audits on an ongoing basis. Anticipated completion date: 12/31/2023 Contact person responsible for corrective action: Emily Faricy, Associate Vice President - Finance

View Audit 328955

Finding 508346 (2023-001)

Material Weakness 2023

Washington State Potato Commission

WA

Procurement, Suspension & Debarment

Finding ref number: 2023-001 Finding caption: The Potato ommission lacked adequate internal controls over and did not comply with federal suspension and debarment requirements. Name, address, and telephone of Commission contact person: Brandy Tucker Washington State Potato Commission 108 Interla...

Finding ref number: 2023-001 Finding caption: The Potato ommission lacked adequate internal controls over and did not comply with federal suspension and debarment requirements. Name, address, and telephone of Commission contact person: Brandy Tucker Washington State Potato Commission 108 Interlake Rd Moses Lake, WA 98837 509-765-8845 Corrective action the auditee plans to take in response to the finding: The Washington State Potato Commission (WSPC) acknowledges the audit finding and appreciates the recommendations provided by the auditors. Moving forward, we are committed to ensuring full compliance with federal requirements for the Specialty Crop Block Grant Program (SCBGP). To address this issue, the WSPC will implement stronger internal controls to verify that all contractors paid $25,000 or more, either fully or partially with federal funds, are not suspended or debarred from federal programs prior to entering into contracts. This will include: - Regularly checking exclusion records in the U.S. General Services Administration’s System Award Management (SAM.gov) before performing work with contractors included in SCBGP contracts. By adopting these measures, we are confident in preventing any future noncompliance and ensuring proper stewardship of federal funds. Anticipated date to complete the corrective action: We have already taken action and reviewed our current contractors and plan to do so after each annual report is submitted to WSDA/USDA to ensure they are still not suspended or debarred from federal programs

View Audit 328920

Finding 508334 (2023-003)

Material Weakness 2023

East Hempfield Township

PA

Reporting

The Coronavirus State and Local Fiscal Recovery Funds Report was filed in April of 2023, including expenditures related to the Centerville Widening Project and Payroll. After the report was filed, the determination was made to remove Centerville related expenditures. Due to this determination the re...

The Coronavirus State and Local Fiscal Recovery Funds Report was filed in April of 2023, including expenditures related to the Centerville Widening Project and Payroll. After the report was filed, the determination was made to remove Centerville related expenditures. Due to this determination the report was no longer accurate. As the 2023 report cannot be amended, this change will be recorded with the filing of the 2024 report.

View Audit 328895

Finding 508305 (2023-001)

Significant Deficiency 2023

Chester County Conservation District

PA

Allowable Costs / Cost Principles Cash Management Reporting

2023-002: 2023-001 – Grant Project Payroll Tracking Reports Contact Person: Christian Strohmaier, cstrohmaier@chesco.org, 610-455-1370 Condition: Per review of the District’s internal payroll tracking reports, it was noted that while employees keep a detailed list of time worked each day, no specif...

2023-002: 2023-001 – Grant Project Payroll Tracking Reports Contact Person: Christian Strohmaier, cstrohmaier@chesco.org, 610-455-1370 Condition: Per review of the District’s internal payroll tracking reports, it was noted that while employees keep a detailed list of time worked each day, no specific documentation was maintained within the tracking reports of which projects relate to the ACAP grant program to support the hours being charged to the program each quarter. Corrective Action: Increased programmatic responsibilities make it necessary for all staff to accurately record their completed activities and the time spent upon them. Technical staff historically have reported this way, with activity stated, hours spent, and which program the activity relates to recorded. Each technical staff employe has an individual report maintained in Excel that is updated daily. This model will be used for administrative staff as well for their time spent in support of these programs. Proposed Completion Date: December 1, 2024

View Audit 328878

Finding 508295 (2023-003)

None 2023

St. Clare Apartments Housing Development Fund Company, Inc. 014-Ee140

NY

Name of auditee: St. Clare Apartments Housing Development Fund Company, Inc. TIN: 16-1524084 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: January 1, 2023 - December 31, 2023 CAP prepared by: Kyle Lyskawa klyskawa@christopher-community.org Finding 2023-003 The Company will work...

Name of auditee: St. Clare Apartments Housing Development Fund Company, Inc. TIN: 16-1524084 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: January 1, 2023 - December 31, 2023 CAP prepared by: Kyle Lyskawa klyskawa@christopher-community.org Finding 2023-003 The Company will work to engage its auditors to perform the December 31, 2024 audit in March of 2025 and complete the data collection form to the Federal Clearinghouse by the required due date. The current year data collection form will be completed and filed upon completion of this audit.

View Audit 328842

Finding 508294 (2023-002)

None 2023

St. Clare Apartments Housing Development Fund Company, Inc. 014-Ee140

NY

HUD Housing Programs Reporting

Name of auditee: St. Clare Apartments Housing Development Fund Company, Inc. TIN: 16-1524084 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: January 1, 2023 - December 31, 2023 CAP prepared by: Kyle Lyskawa klyskawa@christopher-community.org Finding 2023-002 The Company will work...

Name of auditee: St. Clare Apartments Housing Development Fund Company, Inc. TIN: 16-1524084 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: January 1, 2023 - December 31, 2023 CAP prepared by: Kyle Lyskawa klyskawa@christopher-community.org Finding 2023-002 The Company will work to engage its auditors to perform the December 31, 2024 audit in March of 2025 and complete the audited submission within 90 days after the end of the fiscal year. The current year audited submission will be complete and filed upon completion of this audit.

View Audit 328842

Finding 508293 (2023-001)

None 2023

St. Clare Apartments Housing Development Fund Company, Inc. 014-Ee140

NY

HUD Housing Programs

Name of auditee: St. Clare Apartments Housing Development Fund Company, Inc. TIN: 16-1524084 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: January 1, 2023 - December 31, 2023 CAP prepared by: Kyle Lyskawa klyskawa@christopher-community.org Finding 2023-001 Management understand...

Name of auditee: St. Clare Apartments Housing Development Fund Company, Inc. TIN: 16-1524084 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: January 1, 2023 - December 31, 2023 CAP prepared by: Kyle Lyskawa klyskawa@christopher-community.org Finding 2023-001 Management understands HUD’s reserve for replacements required deposit requirements and will deposit the $8,400 by December 31, 2024.

View Audit 328842

Finding 508289 (2023-002)

Significant Deficiency 2023

Black Family Development, Inc.

MI

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

The finding was due to a change in Key Personnel for a project director role that also included a decrease in the level of effort from 100% to 75% from the date of hire on 10/31/23 until 8/19/24. BFDI subsequently submitted a request for retroactive approval of this change on 10/28/2024. The Proje...

The finding was due to a change in Key Personnel for a project director role that also included a decrease in the level of effort from 100% to 75% from the date of hire on 10/31/23 until 8/19/24. BFDI subsequently submitted a request for retroactive approval of this change on 10/28/2024. The Project Director’s Level of Effort was increased to 100% as of 8/19/24.

View Audit 328838

Finding 508288 (2023-001)

Significant Deficiency 2023

Black Family Development, Inc.

MI

Cash Management Significant Deficiency

BFDI has updated its financial management processes to require written authorization by either the CFO or CEO prior to the submission of reimbursement requests in the payment management system. This approval will be performed on the Financial Status Report and maintained for independent review.

View Audit 328838

Finding 508278 (2023-002)

Significant Deficiency 2023

Douglas County

MN

Eligibility Reporting Significant Deficiency § 200.303

Recommendation: It is recommended County management add an additional control review over the eligibility of casefile reviews. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to designate a...

Recommendation: It is recommended County management add an additional control review over the eligibility of casefile reviews. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to designate an internal reviewer to continually review the casefile eligibility determinations throughout the year. Name of the contact person responsible for corrective action plan: Jill Frisell, Finance Director Planned completion date for corrective action plan: December 31, 2024

View Audit 328814

Finding 508276 (2023-001)

Significant Deficiency 2023

Gloucester County Division of Social Services

NJ

Questioned Costs Eligibility Internal Control / Segregation of Duties

#1 - 1 case continued to receive monthly benefits during 2023 when records indicated that the case should have closed in 2022. Consolidated Report Listing FB021 will be reviewed by supervisor to ensure WFNJ cases are redetermined appropriately. #2 and #3 - 1 case was incorrectly coded as being exe...

#1 - 1 case continued to receive monthly benefits during 2023 when records indicated that the case should have closed in 2022. Consolidated Report Listing FB021 will be reviewed by supervisor to ensure WFNJ cases are redetermined appropriately. #2 and #3 - 1 case was incorrectly coded as being exempted from lifetime limit. 1 case was coded as being exempted from lifetime limit; however, the GCDSS cannot locate supporting documentation. Share Data Warehouse (SDW) ‘TANF and GA Clock’ report & SDW ‘WFNJ Clock’ report will be reviewed by supervisor to ensure correct exemption coding. #2 and #3 Staff will receive refresher DIMs case separator training. All clerical DIMs staff will receive refresher DIMs procedure and indexing training. In-house QC spot checks by Supervisors.

View Audit 328808 Questioned Costs: $1

Finding 508266 (2023-002)

Material Weakness 2023

City of Claremont, New Hampshire

NH

Reporting

Finding #2023-002 – Internal Controls over Federal Grant Reporting Description of Finding: The City received a significant amount of grant funding during the year ending June 30, 2023, including federal funds that were received in advance. Material audit adjustments were required to increase grant ...

Finding #2023-002 – Internal Controls over Federal Grant Reporting Description of Finding: The City received a significant amount of grant funding during the year ending June 30, 2023, including federal funds that were received in advance. Material audit adjustments were required to increase grant receivables, record an advance from grantors, and increase grant revenue. The grant activity was primarily recorded on the cash basis in the general ledger, which is not consistent with generally accepted accounting principles. Statement of Concurrence or Nonconcurrence: Concurrence Planned Correction Action: A new Finance Director was hired in March 2024 to replace the outgoing employee. A new City Treasurer was hired in June 2024 to replace the outgoing employee. The Finance Director has met with Department Heads and the Treasurer to review grants. We are balancing the current grants the best we can with the information provided. Starting with new grants and projects we are assigning project numbers to isolate information for balancing purposes. Training on the BS&A software, with specific attention to grants and projects, has been scheduled for December 2024. We are also creating receivable invoices when requesting grant reimbursement to track the funds received. We are setting up a schedule for grant review quarterly. A consultant specializing in State and Federal Grant reporting has been engaged to assist the Finance Department in addressing any weakness in grant accounting identified by the auditor. We will be preparing a grant policy for the council to review and adopt in the coming months. Anticipated Completion Date: 06/30/2025

View Audit 328803

Finding 508265 (2023-003)

None 2023

McDonald County, Missouri

MO

Subrecipient Monitoring Reporting

The County Clerk and County Treasurer watched the live informational Zoom meeting to learn how to fill out the SLFRF Project and Expenditures Report correctly. For entities who received less than $10 million in SLFRF, the entity was allowed to report the total amount as a loss in revenue. The slide ...

The County Clerk and County Treasurer watched the live informational Zoom meeting to learn how to fill out the SLFRF Project and Expenditures Report correctly. For entities who received less than $10 million in SLFRF, the entity was allowed to report the total amount as a loss in revenue. The slide show was difficult to understand and follow, but we mistakenly thought we were supposed to put $0 on that part of the report. After the auditors discussed this error with me, I went to the reporting website to correct the error; however, the website would not allow changes to the report after a certain period of time. In the future we will report the difference in total expenditures between the two reporting periods. McDonald County is of the opinion that the U.S. Department of Treasury has changed reporting requirements, information, and acceptable expenditures so many times, they have made the reporting requirements difficult to understand or follow. We will do our best to not have an error in the next report.

View Audit 328800

Finding 508252 (2023-006)

Significant Deficiency 2023

U. S. Telecommunications Training Institute

DC

Reporting

Views of Responsible Officials and Planned Corrective Actions: USTTI will prepare FFR's based on actual expenditures for each quarter. USTTI will make best efforts to ensure transactions are reflected in the general ledger before preparation of the FFR's. USTTI will also adjust the work flow of prep...

Views of Responsible Officials and Planned Corrective Actions: USTTI will prepare FFR's based on actual expenditures for each quarter. USTTI will make best efforts to ensure transactions are reflected in the general ledger before preparation of the FFR's. USTTI will also adjust the work flow of preparation and approval of the FFR's.

View Audit 328771

Finding 508251 (2023-005)

Significant Deficiency 2023

U. S. Telecommunications Training Institute

DC

Procurement, Suspension & Debarment § 200.213

Views of Responsible Officials and Planned Corrective Actions: USTTI management developed and implemented a formal policy on suspension and debarment subsequent to December 31, 2023. The policy includes a threshold for when vendors, suppliers, contractors and employees should be screened and no cont...

Views of Responsible Officials and Planned Corrective Actions: USTTI management developed and implemented a formal policy on suspension and debarment subsequent to December 31, 2023. The policy includes a threshold for when vendors, suppliers, contractors and employees should be screened and no contract will be signed or payment issued until all screenings have been conducted. All USTTI employees have been notified of this policy.

View Audit 328771

Finding 508250 (2023-004)

Significant Deficiency 2023

U. S. Telecommunications Training Institute

DC

Procurement, Suspension & Debarment Significant Deficiency Matching / Level of Effort / Earmarking § 200.318

Views of Responsible Officials and Planned Corrective Actions: USTTI formalized a procurement policy be in compliance with 2 CFR 200 subsequent to December 31, 2023. USTTI management has distributed and communicated the policy with all USTTI employees. USTTI management will ensure the policy is prop...

Views of Responsible Officials and Planned Corrective Actions: USTTI formalized a procurement policy be in compliance with 2 CFR 200 subsequent to December 31, 2023. USTTI management has distributed and communicated the policy with all USTTI employees. USTTI management will ensure the policy is properly enforced and that all procurement actions are documents in writing in vendor and contractor files.

View Audit 328771

Finding 508248 (2023-003)

Significant Deficiency 2023

U. S. Telecommunications Training Institute

DC

Reporting Significant Deficiency § 200.508

Views of Responsible Officials and Planned Corrective Actions: USTTI will prepare its SEFA on a quarterly basis, and we will reconcile the expenses reported on the SEFA with general ledger amounts. We will also review the chart of accounts coding to be sure all eligible expenses are clearly identifi...

Views of Responsible Officials and Planned Corrective Actions: USTTI will prepare its SEFA on a quarterly basis, and we will reconcile the expenses reported on the SEFA with general ledger amounts. We will also review the chart of accounts coding to be sure all eligible expenses are clearly identified.

View Audit 328771

Finding 508235 (2023-001)

Significant Deficiency 2023

Hudson River Housing, Inc.

NY

Special Tests & Provisions HUD Housing Programs Significant Deficiency

Finding 2023 001 - Reasonable Rental Rates Auditee's Response and Planned Corrective Action Hudson River Housing's action moving forward is that the Director of Resident Services, Vinny Darrow, will ensure that each tenant file under this program contain a signed rent reasonableness determination w...

Finding 2023 001 - Reasonable Rental Rates Auditee's Response and Planned Corrective Action Hudson River Housing's action moving forward is that the Director of Resident Services, Vinny Darrow, will ensure that each tenant file under this program contain a signed rent reasonableness determination worksheet ensuring that the rent being charged does not exceed the annual HUD published Fair Market Rent for that unit. In the event that the rent does exceed FMR, the determination will document how the rent was arrived at and that it has been determined reasonable as per HUD guidelines in comparison to other rents in the area. Planned Implementation Date of Corrective Action: November 6, 2024 Person Responsible for Corrective Action: Christa Hines, CEO

View Audit 328706

Corrective Action Plans

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