Corrective Action Plans

Finding 503690 (2023-005)

Material Weakness 2023

NE

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

Views of Responsible Officials The Organization agrees with this finding. Corrective Action Plan The Organization has strengthened its internal controls over payroll transactions in order to comply with laws, regulations, and grant agreements. Additionally, the pass-through entity has increased its ...

Views of Responsible Officials The Organization agrees with this finding. Corrective Action Plan The Organization has strengthened its internal controls over payroll transactions in order to comply with laws, regulations, and grant agreements. Additionally, the pass-through entity has increased its documentation requirements which helps the Organization ensure that it possesses compliant payroll documentation. Further, the Organization plans to review its personnel files to ensure that adequate documentation exists to support approved rates of pay. Name(s) of Responsible Individuals Lacy Kimes, Board President Anticipated Completion Date Partially implemented. Personnel file review anticipated completion December 31, 2024.

View Audit 325904 Questioned Costs: $1

Finding 503689 (2023-004)

Material Weakness 2023

North Fork Area Transit

NE

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.447

Views of Responsible Officials The Organization agrees with this finding. Corrective Action Plan The Organization has strengthened its internal controls over non-payroll transactions such that all expenditures can be properly explained with supporting documentation, and all expenditures are reviewed...

Views of Responsible Officials The Organization agrees with this finding. Corrective Action Plan The Organization has strengthened its internal controls over non-payroll transactions such that all expenditures can be properly explained with supporting documentation, and all expenditures are reviewed and approved prior to payment. Additionally, the Organization only submits expenditures for reimbursement that have been paid. While the Office of Management and Budget allows the reimbursement of expenditures that have been incurred, the pass-through entity will only reimburse expenditures that have been paid. Name(s) of Responsible Individuals Lacy Kimes, Board President Anticipated Completion Date Already implemented.

View Audit 325904 Questioned Costs: $1

Finding 503674 (2023-001)

Significant Deficiency 2023

California Mobility Center

CA

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

Management agrees with the finding and will implement controls and processes to improve the financial reporting of the Organization.

View Audit 325884

Finding 503599 (2023-001)

Material Weakness 2023

Safequest Solano, Inc.

CA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

SafeQuest Solano will revise its procedures for recording expenditures to ensure compliance with Uniform Guidance, particularly with regard to the timing of expense recognition. SafeQuest Solano will implement controls that prevent expenditure from being recorded before the related checks are cashed...

SafeQuest Solano will revise its procedures for recording expenditures to ensure compliance with Uniform Guidance, particularly with regard to the timing of expense recognition. SafeQuest Solano will implement controls that prevent expenditure from being recorded before the related checks are cashed. Accounting staff will receive additional training on these requirements and consider implementing periodic internal reviews to ensure ongoing compliance.

View Audit 325788 Questioned Costs: $1

Finding 503592 (2023-003)

Significant Deficiency 2023

Transylvania County

NC

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.512

Finding 2023-003: Name of Contact Person: Meagan O’Neal Management Response: The assessment of all finance staff duties has provided a clearer understanding of how the audit package can be timely moving forward. Processes have been put in place for reviewing accounts, budgets and reports more ofte...

Finding 2023-003: Name of Contact Person: Meagan O’Neal Management Response: The assessment of all finance staff duties has provided a clearer understanding of how the audit package can be timely moving forward. Processes have been put in place for reviewing accounts, budgets and reports more often to prevent a year end rush to collect data. Proposed Completion Date: Immediately.

View Audit 325760

Finding 503582 (2023-003)

Material Weakness 2023

Coalition on Homelessness and Housing in Ohio

OH

Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

Finding Reference Number: 2023-003 Name of Responsible Person: Amy Reigel, Executive Director Reporting Views of Responsible Officials: We concur that there is no process in place to track that program income is expended prior to drawing on the federal grants. Concur or Do Not Concur with this Findi...

Finding Reference Number: 2023-003 Name of Responsible Person: Amy Reigel, Executive Director Reporting Views of Responsible Officials: We concur that there is no process in place to track that program income is expended prior to drawing on the federal grants. Concur or Do Not Concur with this Finding: Concur Agree or Disagree with Auditor Recommendations: Agree Completion Date or Proposed Completion Date: December 31, 2024 Actions Taken or Planned on this Finding: COHHIO's chart of accounts / financial management system will be updated to track the expenditure of program income in separate accounts.

View Audit 325755 Questioned Costs: $1

Finding 503579 (2023-002)

Material Weakness 2023

Coalition on Homelessness and Housing in Ohio

OH

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding Reference Number: 2023-002 Name of Responsible Person: Amy Reigel, Executive Director Reporting Views of Responsible Officials: We concur that multiple grants are being tracked in the same accounts making it difficult to determine if the expenditures billed to the specific federal award to ...

Finding Reference Number: 2023-002 Name of Responsible Person: Amy Reigel, Executive Director Reporting Views of Responsible Officials: We concur that multiple grants are being tracked in the same accounts making it difficult to determine if the expenditures billed to the specific federal award to were charged to the grants in the period of performance. Concur or Do Not Concur with this Finding: Concur Agree or Disagree with Auditor Recommendations: Agree Completion Date or Proposed Completion Date: December 31, 2024 Actions Taken or Planned on this Finding: COHHIO's chart of accounts / financial management system will be updated to track each grant in a separately.

View Audit 325755 Questioned Costs: $1

Finding 503577 (2023-001)

Material Weakness 2023

Telfair County Board of Education

GA

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

FA 2023-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Fed...

FA 2023-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Federal Communications Commission Pass-Through Entity: Direct Assistance Listing Number and Title: COVID-19 - 32.009 - Emergency Connectivity Fund Program Federal Award Number: N/A Questioned Costs: 258005 Prior Year Finding: FA 2022-01 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Emergency Connectivity Fund program. Corrective Action Plans: Management will continue to ensure federal fund program guidelines and Board-approved polices and procedures are followed. Estimated Completion Date: Ongoing Contact Person: Kyla M. Milton, Finance Director Telephone: 229-868-5661 Email: kmilton@telfairschools.org

View Audit 325731 Questioned Costs: $1

Finding 503472 (2023-014)

Significant Deficiency 2023

Lasalle County

IL

Allowable Costs / Cost Principles

Management Response: We agree with the finding and will develop a corrective action plan.

View Audit 325589

Finding 503389 (2023-013)

Material Weakness 2023

Grant County

NM

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403 § 200.430

Views of Responsible Officials and Planned Corrective Action - The County will create a documented process in the new policy and procedures manual for federal guidelines and charging of administrative costs for documented time spent on grants with supporting calculations will be documented for clari...

Views of Responsible Officials and Planned Corrective Action - The County will create a documented process in the new policy and procedures manual for federal guidelines and charging of administrative costs for documented time spent on grants with supporting calculations will be documented for clarity and consistency. Responsible Official - Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Completion Date -November 2024.

View Audit 325543 Questioned Costs: $1

Finding 503387 (2023-011)

Material Weakness 2023

Grant County

NM

Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Views of Responsible Officials and Planned Corrective Action - The County has created a documented process in the new policy and procedures manual for federal guidelines. Separation of duties has been implemented. Robert Placencio, Finance Director will be reviewing and approving these reimbursement...

Views of Responsible Officials and Planned Corrective Action - The County has created a documented process in the new policy and procedures manual for federal guidelines. Separation of duties has been implemented. Robert Placencio, Finance Director will be reviewing and approving these reimbursements moving forward. Responsible Official - Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Completion Date - October 10, 2024.

View Audit 325543

Finding 503383 (2023-008)

Significant Deficiency 2023

Grant County

NM

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.305

The County has written Policy and Procedures to be reviewed by the commission in November 2024 for approval. Responsible Official - Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Completion Date - November 2024.

View Audit 325543

Finding 503332 (2023-004)

Significant Deficiency 2023

City of Montebello

CA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.430

The City has implemented the recommendation first contained in 2022-007. There is a process in place where supervisor review and approval of timesheets is completed and documented. That process continues and will be in place for the entirety of the fiscal year ending June 30, 2024. Responsible Perso...

The City has implemented the recommendation first contained in 2022-007. There is a process in place where supervisor review and approval of timesheets is completed and documented. That process continues and will be in place for the entirety of the fiscal year ending June 30, 2024. Responsible Person: Kevin Saycocie Expected Implementation Date: 07/01/2024

View Audit 325493

Finding 503327 (2023-004)

Material Weakness 2023

City of Gladstone, Michigan

MI

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

Statement of Condition/Criteria: The City 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 ...

Statement of Condition/Criteria: The City 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: City management will develop written policies and procedures related to federal awards. Contact person responsible for corrective action: Vicki Schroeder, Treasurer, and Eric Buckman, City Manager Anticipated Completion Date: March 2024

View Audit 325478

Finding 503289 (2023-002)

Material Weakness 2023

Catholic Charities of the Diocese of Tulsa, Inc.

OK

Allowable Costs / Cost Principles Subrecipient Monitoring

Department’s Response: We concur. Views of Responsible Officials and Corrective Action: Time charged to the grants was based on an estimate of efforts and did not have records to support actual time spent on grant activities. Subsequent to June 30, 2023, CCEOK implemented policies to ensure timeshee...

Department’s Response: We concur. Views of Responsible Officials and Corrective Action: Time charged to the grants was based on an estimate of efforts and did not have records to support actual time spent on grant activities. Subsequent to June 30, 2023, CCEOK implemented policies to ensure timesheets completed by staff and approved by program managers are used to calculate compensation billed to federal awards to ensure that employee time billed to the grants adequately supported. Any true up calculations needed to ensure accuracy will be completed by the end of the grant period. Name of Contact Person: Lisa Wheeler, CPA Director of Finance Lwheeler@CCEOK.org 918-508-7118 Projected Implementation: July 1, 2024

View Audit 325382

Finding 503158 (2023-008)

Material Weakness 2023

City of Auburn, Maine

ME

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.307

Management Response/Corrective Action Plan: The Community Development and Finance Departments acknowledge that EN funds were drawn when it appeared that PI funds were available. The finding was partly influenced by the nature of first quarter draws and the need to record prior year expenses. We ha...

Management Response/Corrective Action Plan: The Community Development and Finance Departments acknowledge that EN funds were drawn when it appeared that PI funds were available. The finding was partly influenced by the nature of first quarter draws and the need to record prior year expenses. We have corrected the discrepancy and to address this in the future, we plan to implement a balance sheet account to better track PI balances and expenditures.

View Audit 325183 Questioned Costs: $1

Finding 503153 (2023-007)

Material Weakness 2023

City of Auburn, Maine

ME

School Nutrition Programs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.430

Management Response/Corrective Action Plan: Going forward the School Nutrition staff will keep a spreadsheet documenting meals reimbursed previous fiscal years, and in each month to compare to the number of meals calculated for the current billing month.

View Audit 325183

Finding 503069 (2023-004)

Material Weakness 2023

Point of Freedom

OH

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.516

Finding 2023-004 Adequate Allowable Cost Documentation As indicated in the 2022 POFCAP response to Finding 2022-003, and as reiterated herein, POF began to implement additional internal control procedures and practices effective July 1, 2024, to ensure that underlying cost documentation is adequate...

Finding 2023-004 Adequate Allowable Cost Documentation As indicated in the 2022 POFCAP response to Finding 2022-003, and as reiterated herein, POF began to implement additional internal control procedures and practices effective July 1, 2024, to ensure that underlying cost documentation is adequate, reasonable, and complete in accordance with 2 CFR Part 200 Subpart E and other regulatory requirements. More specifically, vendor invoices as of that date and related supporting documents such as weekly meeting reports and sign-in sheets are being scanned and retained electronically. As in 2022, the contact information from the 2023 weekly reports was transmitted to either Wright State University or The Ohio State University for data mining purposes. On July 22, 20224, the POF Board of Directors unanimously adopted the POF Record Retention Policy, as recommended by the auditors. The Board also unanimously adopted a Code of Conduct along with Conflict of Interest, and Whistleblower policies as further evidence of their commitment to instituting policies and procedures designed to strengthen internal controls and comply with federal regulations. Questioned Cost Totaling $19,179 Effective July 1, 2024, POF's new internal control policies, and procedures will eliminate or drastically reduce future discrepancies of this nature.

View Audit 325057 Questioned Costs: $1

Finding 503039 (2023-003)

Significant Deficiency 2023

Family Service Center of Galveston County

TX

Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Family Service Center recognizes the important of signed and approved timesheets. Family Service Center has upgraded the agency payroll system which includes submitting and approving timesheets electronically. This will mitigate missing signatures for approval on timesheets by employees and supervis...

Family Service Center recognizes the important of signed and approved timesheets. Family Service Center has upgraded the agency payroll system which includes submitting and approving timesheets electronically. This will mitigate missing signatures for approval on timesheets by employees and supervisor.

View Audit 325016

Finding 503038 (2023-002)

Significant Deficiency 2023

Family Service Center of Galveston County

TX

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Family Service Center will thoroughly test all calculations in forms to verify the accuracy. Lock formulas feature will be utilized in excel based forms to ensure the formulas are not inadvertently changed.

View Audit 325016

Finding 503035 (2023-008)

Material Weakness 2023

County of Orangeburg

SC

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

The County is in the process of hiring a Grants Administrator who will be responsible for the allowable cost compliance requirement of State and Local Fiscal Recovery (SLFRF). The Grants Administrator, along with the Chief Financial Officer and Financial Services Division Director will review and up...

The County is in the process of hiring a Grants Administrator who will be responsible for the allowable cost compliance requirement of State and Local Fiscal Recovery (SLFRF). The Grants Administrator, along with the Chief Financial Officer and Financial Services Division Director will review and update the policies and procedures to ensure all internal controls are being followed in order to be compliant with the Uniform Guidance and SLFRF Program.

View Audit 325007

Finding 503004 (2023-002)

Material Weakness 2023

Logan County

OH

Student Financial Aid Allowable Costs / Cost Principles Cash Management

The fiscal department staff will compare the SACWIS placement cost report with billing. If any discrepancy occurs the fiscal department staff will confirm with the caseworker of the case for correct number of days. The fiscal department will verify the reimbursement report for accuracy.

View Audit 324945

Finding 502955 (2023-005)

Significant Deficiency 2023

Urban League of Metropolitan Seattle

WA

Allowable Costs / Cost Principles Eligibility Significant Deficiency

Finding Number 2023-005 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: Management reviewed the document retention policy with all program managers and directors and IT created online files for each department to retain program documents as per the ...

Finding Number 2023-005 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: Management reviewed the document retention policy with all program managers and directors and IT created online files for each department to retain program documents as per the policy. Management will conduct implementation audits for each department. Anticipated Completion Date: Date completed 10/31/2024

View Audit 324915

Finding 502940 (2023-004)

Significant Deficiency 2023

Urban League of Metropolitan Seattle

WA

Allowable Costs / Cost Principles § 200.434

Finding Number 2023-004 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: ULMS reached out to the funder after it was informed of this Finding to address the issue, the funder stated that ULMS’s NICRA rate is not overcharged because certain exclusions...

Finding Number 2023-004 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: ULMS reached out to the funder after it was informed of this Finding to address the issue, the funder stated that ULMS’s NICRA rate is not overcharged because certain exclusions were made that were discretionary and were more than the awards and grants amount. ULMS will work with the funder in subsequent NICRA calculations to make sure awards and grants are excluded. Anticipated Completion Date: Date completed 9/6/24

View Audit 324915

Finding 502900 (2023-001)

Significant Deficiency 2023

Reset to Success Foundation, Inc.

IL

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles

We will engage with an outside consultant/independent CPA firm to review and manage the internal control process. This corrective action will be implemented by December 31, 2024 by the Administrator and Board.

View Audit 324851

Corrective Action Plans

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