Corrective Action Plans

Finding 513007 (2023-001)

Significant Deficiency 2023

City of Lebanon

NH

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

Audit Finding Reference: 2023-001 Management’s Response and Planned Corrective Action: The City will review and update its existing policies to ensure they include the necessary language and provisions required by 2 CFR 200. This effort aims to align the City's policies with federal re...

Audit Finding Reference: 2023-001 Management’s Response and Planned Corrective Action: The City will review and update its existing policies to ensure they include the necessary language and provisions required by 2 CFR 200. This effort aims to align the City's policies with federal regulations, ensuring compliance with grant management standards, cost principles, and audit requirements outlined in the Uniform Guidance. Name of Contact Person and Completion Date: Name 1: Shaun Mulholland, City Manager Name 2: Vicki Lee, Finance Director Anticipated Completion Date – 1/31/2025

View Audit 330904

Finding 512958 (2023-001)

Material Weakness 2023

Housing Authority of Randolph County

WV

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

2023-001 – ALN 14.871 – Housing Voucher Cluster – Activities Allowed and Unallowed Planned Corrective Action: The Executive Director acknowledges the finding and is following the auditor’s recommendation as presented in the Audit Report. Person Responsible for Correction of Finding: Lisa Shaffer, Ex...

2023-001 – ALN 14.871 – Housing Voucher Cluster – Activities Allowed and Unallowed Planned Corrective Action: The Executive Director acknowledges the finding and is following the auditor’s recommendation as presented in the Audit Report. Person Responsible for Correction of Finding: Lisa Shaffer, Executive Director Anticipated Completion Date: December 31, 2024 2023-002 – Significant Deficiency in Internal Controls over Financial Reporting Planned Corrective Action: The Executive Director acknowledges the finding and is following the auditor’s recommendation as presented in the Audit Report. Person Responsible for Correction of Finding: Lisa Shaffer, Executive Director Anticipated Completion Date: December 31, 2024

View Audit 330764 Questioned Costs: $1

Finding 512683 (2023-001)

Material Weakness 2023

Evergreen Recovery Centers

WA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Material Weakness § 200.318

Corrective Action Plan for the Material Weakness identified as part of the Single Audit Reports For the Year Ended December 31, 2023 Finding Number 2023-001 Contact Person(s): Patrick Evans, CEO Material Weakness: The Organization received and utilized the federal award to pay for general contractor...

Corrective Action Plan for the Material Weakness identified as part of the Single Audit Reports For the Year Ended December 31, 2023 Finding Number 2023-001 Contact Person(s): Patrick Evans, CEO Material Weakness: The Organization received and utilized the federal award to pay for general contractor services for a construction project that was ongoing at the time of the award. The Organization had entered the procurement of general contractor service prior to receiving the federal award and in accordance with its existing procurement policy,which included a competitive procurement process with a price analysis. However, there was not a procurement policy in place that specifically covered the criteria required under the Uniform Guidance. As a result, the Organization did not have a procurement policy and process in place that resulted in compliance with the Uniform Guidance including the maintenance of records to detail the history of the procurement in accordance with 2 CFR 200.318(i). Corrective action planned: ERC will update the existing procurement policy to be in accordance with the Uniform Guidance. Once the policy is completed, procedures will be developed to ensure compliance with the policy and training provided for personnel responsible for federal procurements. Anticipated completion date: 3/31/2025

View Audit 330479

Finding 512676 (2023-004)

Material Weakness 2023

City of Wausau

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Federal Funding Accountability and Transparency Act- CDBG Community Development Block Grants/Entitlement Grants – Assistance Listing No. 14.218 Recommendation: We recommend the City review the various grant requirements and laws surrounding the CDBG grant program and ensure that any written internal...

Federal Funding Accountability and Transparency Act- CDBG Community Development Block Grants/Entitlement Grants – Assistance Listing No. 14.218 Recommendation: We recommend the City review the various grant requirements and laws surrounding the CDBG grant program and ensure that any written internal control or procedure manuals include all of the required compliance requirements. We also recommend that the City ensure multiple individuals are trained on the administration of the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This process will be added to the CDBG Policy and Procedure Manual to address the audit findings and improve reporting oversight. Name(s) of the contact person(s) responsible for corrective action: Tammy Stratz Planned completion date for corrective action plan: 10/14/2024

View Audit 330477

Finding 512674 (2023-002)

Significant Deficiency 2023

City of Wausau

WI

Allowable Costs / Cost Principles Reporting Significant Deficiency

Reporting and Environmental Reviews – CDBG Community Development Block Grants/Entitlement Grants – Assistance Listing No. 14.218 Recommendation: We recommend the City review the various requirements of the CDBG grant program and identify individuals who can act as a reviewer and approver of the repo...

Reporting and Environmental Reviews – CDBG Community Development Block Grants/Entitlement Grants – Assistance Listing No. 14.218 Recommendation: We recommend the City review the various requirements of the CDBG grant program and identify individuals who can act as a reviewer and approver of the reporting process. We also recommend the City document these procedures and internal controls as required by Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Community Development Manager and/or Community Development Specialist will prepare all Draw Requests and complete CDBG reports, including, but not limited to, the Annual Action Plan, CAPER, 5-Year Consolidated Plan, Labor Standards Report, and Minority/Women-Owned Business Reports. All Draw Requests will be reviewed by the Finance Director or Assistant Director, while other reports will be reviewed by the Development Director prior to submission to ensure accuracy and compliance. This process will be added to the CDBG Policy and Procedure Manual to address the audit findings and improve reporting oversight. Name(s) of the contact person(s) responsible for corrective action: Tammy Stratz, Randy Fifrick Planned completion date for corrective action plan: 9/30/2024

View Audit 330477

Finding 512560 (2023-004)

Significant Deficiency 2023

Benton County School District

MS

Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Accounts payable testing and internal controls A. Name of contact person responsible for corrective action: Name: Dr. Regina Biggers Title: Superintendent B. Corrective action planned: The District will implement policies and procedures to establish an internal control system that will req...

Accounts payable testing and internal controls A. Name of contact person responsible for corrective action: Name: Dr. Regina Biggers Title: Superintendent B. Corrective action planned: The District will implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. That will also ensure proper safeguarding of assets and accurate accounting records. C. Anticipated completion date: Immediately

View Audit 330390

Finding 512511 (2023-007)

Material Weakness 2023

County of Delta

MI

Allowable Costs / Cost Principles Cash Management Procurement, Suspension & Debarment § 200.303

Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: Delta County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) establishe...

Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: Delta County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal awards that Provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Planned Corrective Action: County management will develop written policies and procedures for grants. Contact person responsible for corrective action: Ashleigh Young, County Controller/Administrator Anticipated Completion Date: March 2025

View Audit 330302

Finding 512510 (2023-006)

Material Weakness 2023

County of Delta

MI

Reporting Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.502 § 200.510

Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a nonfederal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s ...

Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a nonfederal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502(a) and must reconcile amounts reported in the SEFA to the amounts reported in the auditee’s financial statements. Planned Corrective Action: County management will develop a closing process to ensure all federal expenditures are identified, recorded, and reconciled on the SEFA. Contact person responsible for corrective action: Ashleigh Young, County Controller/Administrator Anticipated Completion Date: March 2025

View Audit 330302

Finding 512473 (2023-003)

Significant Deficiency 2023

Women's Coalition of St. Croix

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 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 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 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 512237 (2023-002)

Significant Deficiency 2023

Metropolitan School District of Warren County

IN

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Finding 2023-002 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles 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 Corre...

Finding 2023-002 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles 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: Business Office and Payroll staff will review a Labor Distribution Report to verify that the staff is only paying appropriate personnel from the Food Service Fund. Anticipated Completion Date: 6/30/24

View Audit 330027 Questioned Costs: $1

Finding 512236 (2023-004)

Significant Deficiency 2023

City of Clarksville

TX

Subrecipient Monitoring Allowable Costs / Cost Principles HUD Housing Programs

City of Clarksville, TX accounting department and Mayor will develop a process in which the audit will be completed in a timely manner to submit it to the FAC by hiring an auditor earlier in the year and submitting it to the Clearing house within 30 days of the audit report or nine months after the ...

City of Clarksville, TX accounting department and Mayor will develop a process in which the audit will be completed in a timely manner to submit it to the FAC by hiring an auditor earlier in the year and submitting it to the Clearing house within 30 days of the audit report or nine months after the Organization’s year end

View Audit 330016

Finding 512166 (2023-005)

None 2023

Detroit Health Care for the Homeless Dba Advantage Health Centers

MI

Allowable Costs / Cost Principles Reporting Special Tests & Provisions

Due to administrative issues, the Organization was unable to submit the reporrs in a timely manner. We will ensure that all the reports are timely submitted as per the grant requirements.

View Audit 329922

Finding 512148 (2023-005)

Significant Deficiency 2023

Lutheran Services in Iowa, Inc.

IA

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.303

Assistance Listing No. 93.567 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review and u...

Assistance Listing No. 93.567 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review and update existing controls. Document approvals throughout the process. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 12/31/2024

View Audit 329880

Finding 512143 (2023-004)

Significant Deficiency 2023

Lutheran Services in Iowa, Inc.

IA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Assistance Listing No. 93.576 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review and update ...

Assistance Listing No. 93.576 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review and update existing controls. Document approvals throughout the process. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 12/31/2024

View Audit 329880

Finding 512141 (2023-003)

Material Weakness 2023

Lutheran Services in Iowa, Inc.

IA

Cash Management Allowable Costs / Cost Principles Material Weakness § 200.303

Assistance Listing No. 93.659 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review a...

Assistance Listing No. 93.659 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review and update existing controls. Document approvals throughout the process. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 12/31/2024

View Audit 329880

Finding 512136 (2023-002)

Material Weakness 2023

Lutheran Services in Iowa, Inc.

IA

Cash Management Allowable Costs / Cost Principles Material Weakness § 200.303

Assistance Listing No. 93.576 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review a...

Assistance Listing No. 93.576 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review and update existing controls. Document approvals throughout the process. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 12/31/2024

View Audit 329880

Finding 512082 (2023-002)

Material Weakness 2023

Aliquippa School District

PA

Allowable Costs / Cost Principles Reporting § 200.403

CONDITION: The District did not comply with the laws and regulations related to its participation in it’s various federal grant program reporting requirements. Personnel did not complete and submit the required ‘quarterly cash on hand reports’ and ‘final expenditure report’ (FER) for the grant progr...

CONDITION: The District did not comply with the laws and regulations related to its participation in it’s various federal grant program reporting requirements. Personnel did not complete and submit the required ‘quarterly cash on hand reports’ and ‘final expenditure report’ (FER) for the grant programs based on supporting accurate general ledger expenditures as required by Section 2 CFR 200.403(g) of the Uniform Guidance. CRITERIA: The PA Department of Education (PDE) and Section 2 CFR 200.403(g) of the Uniform Guidance requires the completion and submission of a ‘quarterly cash on hand report’ quarterly as needed and a ‘final expenditure report’ (FER) at the conclusion of each grant program year (including any carryover period) based on information contained in the School District’s financial management system and supported by all underlying documentation. MANAGEMENT’S CORRECTIVE ACTION PLAN: The School District concurs with the above noted finding. The School District has employed a new Business Manager whose responsibilities include the oversight of accounting records and preparation of all required financial reports related to PDE federal grant programs in a timely manner, and to ensure that the information reported to PDE is supported by the underlying documentation contained in the District’s general ledger. Procedures will be put into place during the remaining months of the 2023-2024 fiscal year, and all subsequent years, for ensuring federal program reports are prepared accurately and agree with the financial management system and supported by all underlying documentation.

View Audit 329826

Finding 512051 (2023-002)

Significant Deficiency 2023

Catholic Charities of Shiawassee and Genesee Counties

MI

Questioned Costs Allowable Costs / Cost Principles

The corporation Board of Directors adopted and implemented the required policies to ensure documentation supporting the allocation of personnel costs to federal and state grant programs be maintained for a minimum of five years.The actual administrative and case management costs charged to the grant...

The corporation Board of Directors adopted and implemented the required policies to ensure documentation supporting the allocation of personnel costs to federal and state grant programs be maintained for a minimum of five years.The actual administrative and case management costs charged to the grant were within the allowed budget. To ensure an accurate reflection of the true cost of theprogram, time studies and allocations will be reexamined at least biannually.

View Audit 329778 Questioned Costs: $1

Finding 512011 (2023-004)

Significant Deficiency 2023

Town of Enfield, Connecticut

CT

Procurement, Suspension & Debarment Allowable Costs / Cost Principles School Nutrition Programs § 200.318 § 200.326

The Town and Board of Education have implemented a written policy for purchases using federal funds. This policy includes verifying that vendors have not been debarred.

View Audit 329761

Finding 512010 (2023-003)

Significant Deficiency 2023

Town of Enfield, Connecticut

CT

Procurement, Suspension & Debarment Allowable Costs / Cost Principles School Nutrition Programs § 200.318 § 200.326

The Town and the Board of Education have prepared and implemented a written policy for purchases using federal funds.

View Audit 329761

Finding 511987 (2023-002)

Material Weakness 2023

Capital Area Community Services, Inc.

MI

Allowable Costs / Cost Principles Material Weakness Reporting

Finding 2023-002 - Material Weakness Recommendation: We recommend the Organization put procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. ...

Finding 2023-002 - Material Weakness Recommendation: We recommend the Organization put procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. Actions to be taken: The Organization concurs with the facts of this finding and are in the process of implementing procedures to ensure timely submission of the data collection form and reporting package.

View Audit 329750

Finding 511975 (2023-004)

Material Weakness 2023

Fredericksburg Area Health and Support Services, Inc.

VA

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.430

Finding: The Organization allowed payroll related costs to be submitted for reimbursement under the grant for time that did not match approved timesheets. This is not in compliance with program allowable cost requirements. The amount of payroll and related costs discovered to be incorrect was a net...

Finding: The Organization allowed payroll related costs to be submitted for reimbursement under the grant for time that did not match approved timesheets. This is not in compliance with program allowable cost requirements. The amount of payroll and related costs discovered to be incorrect was a net amount of $1,336, which when projected onto the remaining payroll and related costs that were not tested, amounted to $28,521. Corrective Action Taken or Planned: The Organization will review audit findings and ensure accurate future reimbursements, develop a comprehensive process for verifying time sheets against service delivery, and implement a paper timesheet system in which supervisors must enter time based on timesheets, ensuring 1:1 reimbursement. Name of Contact Person: Jacob Ducey, Grants Manager Phone Number of Contact Person: (540) 907-4555 Projected Completion Date: October 31, 2024

View Audit 329739 Questioned Costs: $1

Corrective Action Plans

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