Corrective Action Plans

Finding 538129 (2023-004)

Material Weakness 2023

Allen County Drug and Alcohol Consortium, Inc.

IN

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.403

Views of Responsible Officials and Planned Corrective Actions: The Organization will update policy to ensure that all payments made in any form have appropriate documentation. Additionally, policy on review of invoices prior to payment will be reviewed by Executive Director and Business Manager. M...

Views of Responsible Officials and Planned Corrective Actions: The Organization will update policy to ensure that all payments made in any form have appropriate documentation. Additionally, policy on review of invoices prior to payment will be reviewed by Executive Director and Business Manager. Monique Johnson, Executive Director of Allen County Drug & Alcohol Consortium, is responsible for this corrective action. The anticipated completion date is May 31, 2025.

View Audit 349144

Finding 529766 (2023-001)

None 2023

City of Dillon

MT

Allowable Costs / Cost Principles Reporting § 200.512

Corrective Action Planned: The City of Dillon has engaged a Certified Public Accountant (CPA) to prepare the fiscal year ended June 30, 2024 audit that is expected to be completed in summer 2025. Name(s) of Contact Person(s) Responsible for Corrective Action: City Clerk, Kami Hoerning. City Treasur...

Corrective Action Planned: The City of Dillon has engaged a Certified Public Accountant (CPA) to prepare the fiscal year ended June 30, 2024 audit that is expected to be completed in summer 2025. Name(s) of Contact Person(s) Responsible for Corrective Action: City Clerk, Kami Hoerning. City Treasurer, Karen Kipp. City Mayor, John McGinley. Anticipated Completion Date: Summer 2025

View Audit 347726

Finding 528946 (2023-003)

Material Weakness 2023

Northwest Native Development Fund

WA

Allowable Costs / Cost Principles Questioned Costs

Recommendation: We recommend management implement procedures to ensure that unallowable costs are not charged to federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will provide supplementary trainin...

Recommendation: We recommend management implement procedures to ensure that unallowable costs are not charged to federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will provide supplementary training focused on the accurate allocation of costs to federal awards, as well as the identification and separation of unallowable costs from allowable costs. Name(s) of the contact person(s) responsible for corrective action: Jordan Ruiz, Executive Director Planned completion date for corrective action plan: March 31, 2025

View Audit 346931

Finding 528944 (2023-002)

Material Weakness 2023

Northwest Native Development Fund

WA

Allowable Costs / Cost Principles Questioned Costs Material Weakness

Recommendation: We recommend that the Organization implements policies and procedures to properly calculate and allocate payroll, including review and approval of time and effort. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in respons...

Recommendation: We recommend that the Organization implements policies and procedures to properly calculate and allocate payroll, including review and approval of time and effort. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Although they were not documented, checks and balances were in place for approval and time allocation. We have implemented formal policies and procedures to be in compliance with proper time and effort federal regulations over wages. We have also implemented a formal review and approval process for payroll and allocations with a new payroll software. Name(s) of the contact person(s) responsible for corrective action: Jordan Ruiz, Executive Director Planned completion date for corrective action plan: December 01, 2024

View Audit 346931

Finding 528485 (2023-002)

Significant Deficiency 2023

Public Law Center

CA

Questioned Costs Allowable Costs / Cost Principles § 200.430

Since March 2024, PLC has been charging personnel costs to the program based on actual time recorded in the organization’s case management software, with quarterly audits of time to ensure accuracy. PLC also began charging non-personnel costs based on ratio tied to actual time recorded. For program ...

Since March 2024, PLC has been charging personnel costs to the program based on actual time recorded in the organization’s case management software, with quarterly audits of time to ensure accuracy. PLC also began charging non-personnel costs based on ratio tied to actual time recorded. For program costs prior to March of 2024, PLC completed a regressive analysis to determine the amount of actual time worked on the program. This process included review of time recorded in our case management software to determine which portions should have been allocated to this program and, for those staff who do not record time in the case management software, forensics analysis of their grant activities during the period to determine the actual time worked. Personnel and non-personnel costs charged to the program prior to March 2024 were recalculated based on these calculations of actual time worked on the program

View Audit 346487 Questioned Costs: $1

Finding 528439 (2023-001)

Significant Deficiency 2023

City of Ferndale

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.318

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Ferndale January 1, 2023 through December 31, 2023 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (C...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Ferndale January 1, 2023 through December 31, 2023 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The City did not have adequate internal controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of City’s contact person: Finance Director Danielle Ingham 2095 Main Street Ferndale, WA 98248 (360) 384-4302 Corrective action the auditee plans to take in response to the finding: The City is currently in the process of adopting a comprehensive purchasing and procurement policy, with the goal of implementing the major components of these policies by the end of April 2025. Although the City has consistently followed established purchasing procedures, including redundant reviews and purchasing limits, these practices have occasionally varied across departments and have not been formally codified. The City acknowledges that formal adoption of purchasing policies not only ensures consistency in procurement practices across the organization but also serves as a valuable resource for employee training, particularly when making purchasing decisions that are uncommon for the jurisdiction. In recent years, the City has reexamined its broad range of financial responsibilities, including procurement, and has considered delaying the adoption of new policies until the landscape of these changes stabilizes. However, in its ongoing commitment to continuous improvement, the City has determined that adopting purchasing and procurement policies that address the majority of the City’s procurement decisions is the most effective course of action. These policies will be subject to ongoing refinement and updates over time. The City remains receptive to insights and recommendations, such as those provided by the SAO, which contribute to the enhancement of its processes. Anticipated date to complete the corrective action: April 2025.

View Audit 346438

Finding 528256 (2023-001)

Material Weakness 2023

Casita Park Housing Development Fund Corporation

NY

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Finding 2023-001 a. Condition During the year ended September 30, 2023, the project paid insurance expenses in the amount of $4,247 on behalf of an affiliate from project cash without HUD approval. The amount due to the project as of September 30, 2023 is $53,397. b. Action(s) Taken or Planned on th...

Finding 2023-001 a. Condition During the year ended September 30, 2023, the project paid insurance expenses in the amount of $4,247 on behalf of an affiliate from project cash without HUD approval. The amount due to the project as of September 30, 2023 is $53,397. b. Action(s) Taken or Planned on the Finding Because the PRAC contracts expire in April there is a delay in receiving subsidy monies until the renewals are approved. Insurance costs for this entity continue to increase exponentially, creating a financial burden on the project. To ensure the policies don’t cancel we will have the entity with the most money pay the bill and have the other PRAC projects reimburse. In 2023/2024 the PRACs are now on a five-year renewal so there should not be a delay in receiving subsidy monies. Thus, going forward, we do not anticipate this being an issue as long as the subsidy monies aren’t delayed and the rent increases are substantial enough to cover the large increases in insurance renewal premiums. The Corporation agrees with the finding and the auditor's recommendations have been adopted. As of the report date and subsequent to the statement of financial position date, the $53,397 was repaid back to the Corporation.

View Audit 346289 Questioned Costs: $1

Finding 528198 (2023-007)

None 2023

Will County Regional Office of Education

IL

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

Late of Submission of Expenditure Report to the Illinois State Board of Education Condition: One out of five (20%) expenditure reports tested was submitted by the Regional Office of Education #56 to ISBE 63 days after the period end or 43 days late. Plan: We agree with the finding. Procedures will b...

Late of Submission of Expenditure Report to the Illinois State Board of Education Condition: One out of five (20%) expenditure reports tested was submitted by the Regional Office of Education #56 to ISBE 63 days after the period end or 43 days late. Plan: We agree with the finding. Procedures will be established to ensure that expenditure reports are filed on a timely basis. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Lisa Caparelli-Ruff, Regional Superintendent

View Audit 346254

Finding 528196 (2023-005)

Material Weakness 2023

Will County Regional Office of Education

IL

Subrecipient Monitoring Questioned Costs Matching / Level of Effort / Earmarking § 200.303 § 200.334

Inadequate Controls Over Expenditures Condition: During our testing of a sample of 40 expenditures of McKinney Education for Homeless Children grant funds by the Regional Office of Education #56, we noted that six expenditures totaling $52,005 did not have any supporting documentation. In addition, ...

Inadequate Controls Over Expenditures Condition: During our testing of a sample of 40 expenditures of McKinney Education for Homeless Children grant funds by the Regional Office of Education #56, we noted that six expenditures totaling $52,005 did not have any supporting documentation. In addition, for those expenditures with supporting documentation, none of the invoices were stamped “paid”. During our testing of an additional sample of 40 expenditure transactions of the Regional Office of Education #56 for purposes of testing controls over financial reporting, we noted the following: ∙ No documentation was available for four expenditures ∙ No supporting invoices, but only purchase orders, were available for three expenditures ∙ One invoice was not stamped “paid”. Plan: We agree with the finding. Expenditures of federal funds will be more closely monitored, more adequately supported, and paid invoices will be marked as paid. Uniform Guidance will be more closely followed. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Lisa Caparelli-Ruff, Regional Superintendent

View Audit 346254 Questioned Costs: $1

Finding 528195 (2023-004)

Material Weakness 2023

Will County Regional Office of Education

IL

Allowable Costs / Cost Principles Questioned Costs Reporting

Inadequate Controls Over Payroll Condition: During our testing of a sample of four payroll transactions from the McKinney Education for Homeless Children grant, we noted that time sheets or time and effort reports were not available for any employees tested. As a result, we were unable to determine ...

Inadequate Controls Over Payroll Condition: During our testing of a sample of four payroll transactions from the McKinney Education for Homeless Children grant, we noted that time sheets or time and effort reports were not available for any employees tested. As a result, we were unable to determine the accuracy of the payments to those employees. During our testing of an additional sample of 40 payroll transactions covering 29 employees and 10 pay periods of the Regional Office of Education #56 for purposes of testing controls over financial reporting, we noted the following: ∙ Contracts specifying gross pay could not be provided for six employees ∙ Three employee contracts lacked approval by the Regional Superintendent ∙ Twelve payroll transactions were not supported by timesheets ∙ Timesheets for four payroll transactions lacked supervisory approval ∙ The Payroll Payment Authorization form for one pay period was not approved by the Regional Superintendent. During our testing of salary expenditures, we noted that total wages reported on the quarterly Form 941s for the year were $152,269 less than salary expenditures reported in the general ledger accounts. Regional Office of Education #56 personal could not explain the variance or provide a reconciliation of Form 941 amounts to the general ledger. P lan: We agree with the finding. The new CFO/CPA will ensure contracts support the payroll and that rates have approval and a rationale; timesheets are approved and maintained properly; payroll is approved by the Regional Superintendent prior to payroll; and, that 941's are reconciled to the general ledger. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Lisa Caparelli-Ruff, Regional Superintendent

View Audit 346254

Finding 527000 (2023-001)

Significant Deficiency 2023

The United Way of Youngstown and the Mahoning Valley

OH

Allowable Costs / Cost Principles Reporting

Management is writing to outline a corrective action plan regarding the late filing of the Schedule of Expenditures of Federal Awards (SEFA). This plan aims to address the issues that led to the delay and to implement measures to prevent future occurences. 1. Identification of Issues: Review the ci...

Management is writing to outline a corrective action plan regarding the late filing of the Schedule of Expenditures of Federal Awards (SEFA). This plan aims to address the issues that led to the delay and to implement measures to prevent future occurences. 1. Identification of Issues: Review the circumstances that contributed to the late filing, including any staffing shortages, miscommunication, or unforseen challenges. 2 Immediate Actions Taken: Complete the SEFA and submit it to the appropriate federal agency. 3. Preventative Measures: Establish a timeline for the preparation and submission of the SEFA, including key milestones and deadlines. Assign specific responsibilities to team members to ensure accountability in the preparation process. Implement a checklist to verify that all necessary documentation and approvals are obtained in a timely manner. 4. Monitoring and Review: Schedule regular check-ins to monitor progress on the SEFA preparation and address any issues promptly. Conduct a review after the next filing period to assess the effectiveness of the corrective actions and make adjustments as necessary.

View Audit 346103

Finding 526853 (2023-005)

Significant Deficiency 2023

Edna Martin Christian Center, Inc.

IN

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

In January 2024, we partnered with G&A, which provided services that automated time tracking allocations in the accounting system based on Time and Attendance records placed in the payroll system. This information applies time ratios spent on grants times actual cost from payroll and automatically c...

In January 2024, we partnered with G&A, which provided services that automated time tracking allocations in the accounting system based on Time and Attendance records placed in the payroll system. This information applies time ratios spent on grants times actual cost from payroll and automatically comes in the accounting system based on project costing (time concerning all time spent on projects). The purchase of the grant management system will pull accounting data from the accounting software, and the data will be mapped to the budgetary lines of the grant. Monthly, the financial grant coordinator will work with senior directors and directors to go over the financial information and ensure compliance with the allowable cost to respective grants. Correctively, budget vs actual reviews with senior directors take place in which directors identify permissible costs or costs that are not, and those costs are adjusted to programs that allow such cost or to admin.

View Audit 345960 Questioned Costs: $1

Finding 526852 (2023-004)

Significant Deficiency 2023

Edna Martin Christian Center, Inc.

IN

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

The purchase of the grant management system will pull accounting data from the accounting software, and the data will be mapped to the budgetary lines of the grant. Monthly, the financial grant coordinator will work with senior directors and directors to go over the financial information and ensure ...

The purchase of the grant management system will pull accounting data from the accounting software, and the data will be mapped to the budgetary lines of the grant. Monthly, the financial grant coordinator will work with senior directors and directors to go over the financial information and ensure compliance with the allowable cost to respective grants Correctively, budget vs actual reviews with senior directors take place in which directors identify permissible costs or costs that are not, and those costs are adjusted to programs that allow such cost or to admin

View Audit 345960

Finding 526851 (2023-003)

Significant Deficiency 2023

Edna Martin Christian Center, Inc.

IN

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

The purchase of the grant management system will pull accounting data from the accounting software and the data will be mapped to the budgetary lines of the grant. Monthly, the financial grant coordinator will work with senior directors and directors to go over the financial information and ensure c...

The purchase of the grant management system will pull accounting data from the accounting software and the data will be mapped to the budgetary lines of the grant. Monthly, the financial grant coordinator will work with senior directors and directors to go over the financial information and ensure compliance with allowable cost to respective grants Correctively, budget vs actual reviews with senior directors take place in which directors identify permissible costs or costs that are not, and those costs are adjusted to programs that allow such cost or to admin

View Audit 345960 Questioned Costs: $1

Finding 526778 (2023-002)

Material Weakness 2023

East Arkansas Area Agency on Aging, Inc.

AR

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

Expenditures are required to be supported by a purchase order, work order or purchase requisite, along with all receipts. These requests are reviewed by the Director of Finance and the Executive Director for approval. All expenditures are then reviewed by the Payroll Manager to ensure proper documen...

Expenditures are required to be supported by a purchase order, work order or purchase requisite, along with all receipts. These requests are reviewed by the Director of Finance and the Executive Director for approval. All expenditures are then reviewed by the Payroll Manager to ensure proper documentation has been obtained. The expenditure is then entered into our accounting software, which is then approved by the Executive Director. These processes have been implemented in 2024 to ensure segregation of duties and that all transactions and entries into our accounting software are reviewed and approved by either the Director of Finance and/or the Executive Director. Management identified these issues during the 2024 FY and has implemented new processes or procedures to strengthen our internal controls.

View Audit 345812

Finding 526661 (2023-002)

Material Weakness 2023

Foresthill Union School District

CA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

The District agrees and has already implemented processes to ensure receivables are created with each claim created in CNIPS

View Audit 345656 Questioned Costs: $1

Finding 526566 (2023-005)

Material Weakness 2023

Doral Academy of Northern Nevada

NV

Allowable Costs / Cost Principles Questioned Costs

Corrective Action Plan: A process was put in place in May 2023 to ensure all principal approvals are documented in writing or electronic approval in the system, which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received. Personnel Respon...

Corrective Action Plan: A process was put in place in May 2023 to ensure all principal approvals are documented in writing or electronic approval in the system, which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 345521

Finding 526551 (2023-006)

Material Weakness 2023

Dunseith Public School District No. 1

ND

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

Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.

View Audit 345466

Finding 526536 (2023-003)

Material Weakness 2023

Dunseith Public School District No. 1

ND

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.

View Audit 345466

Finding 526387 (2023-002)

Material Weakness 2023

Youth Over US INC

OH

Allowable Costs / Cost Principles

Finding 2023-002 – Equitable Allocation of Indirect Costs

View Audit 345313

Finding 526387 (2023-002)

Material Weakness 2023

Youth Over US INC

OH

Allowable Costs / Cost Principles

Auditor’s Recommendation: We recommend that management, as well as the Board of Directors, create an updated time study sheet to better track time between functions and utilize these time studies to more equitably allocate indirect costs between all functions. In addition, we recommend that the appr...

Auditor’s Recommendation: We recommend that management, as well as the Board of Directors, create an updated time study sheet to better track time between functions and utilize these time studies to more equitably allocate indirect costs between all functions. In addition, we recommend that the appropriate individuals within the Organization seek training related to cost accounting and allocation.

View Audit 345313

Finding 526387 (2023-002)

Material Weakness 2023

Youth Over US INC

OH

Allowable Costs / Cost Principles

Views of Responsible Officials and Planned Corrective Actions:

View Audit 345313

Finding 526387 (2023-002)

Material Weakness 2023

Youth Over US INC

OH

Allowable Costs / Cost Principles

The Organization agrees that the time studies utilized failed to equitably allocate costs to an administrative function.

View Audit 345313

Finding 526387 (2023-002)

Material Weakness 2023

Youth Over US INC

OH

Allowable Costs / Cost Principles

Appropriate steps have been implemented to ensure that the allocation for the year ending June 30, 2024 will have indirect costs allocated amongst all functions, not just between grants. The Department of Labor provided a monitoring report for the same award included in these financial statements.

View Audit 345313

Finding 526387 (2023-002)

Material Weakness 2023

Youth Over US INC

OH

Allowable Costs / Cost Principles

The Organization is working to follow through with necessary measures and suggestions provided by the Department of Labor to successfully manage indirect cost allocation and comply with the funder’s expectations.

View Audit 345313

Corrective Action Plans

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