Corrective Action Plans

Finding 393458 (2022-001)

Material Weakness 2022

North Tippah Consolidated School District

MS

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303 § 200.458

The district did not have clear guidance and was unsure of how entries shoiuld be made. This was a process that had not been done before. Request was made prior to Mississippi Department of Education guidance and before the MCAPS update was available. Entry correction ahs been made and district wil...

The district did not have clear guidance and was unsure of how entries shoiuld be made. This was a process that had not been done before. Request was made prior to Mississippi Department of Education guidance and before the MCAPS update was available. Entry correction ahs been made and district will update policy to verify correct entries.

View Audit 303675

Finding 393448 (2022-007)

Material Weakness 2022

The Center for Black Women's Wellness, Inc.

GA

Cash Management Internal Control / Segregation of Duties § 200.303 § 200.305

U.S Department of Health and Human Services FALN: 93.926 Federal Award Identification Number: 5 H49MC00119-21-00 / 6 H49MC00119-20-01 2022-007: Cash Management – Material Weakness Recommendation: We recommend that internal controls be strengthened and processes implemented to ensure all draw down r...

U.S Department of Health and Human Services FALN: 93.926 Federal Award Identification Number: 5 H49MC00119-21-00 / 6 H49MC00119-20-01 2022-007: Cash Management – Material Weakness Recommendation: We recommend that internal controls be strengthened and processes implemented to ensure all draw down requests are reviewed and approved to ensure costs were accurately reported and paid before requesting reimbursement. Grantee Response and Corrective Action Plan 2022-007: We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. Previously draw down documentation was uploaded to a shared folder, in which the CEO and Fiscal Manager had access. In 2023, we implemented additional procedures to document review of drawdowns and supporting documentation. Additionally, documentation includes attaining the CEO signature on draw down documentation before the draw down is made. Responsible Parties: Jemea Dorsey, CEO Date Corrected: April 30, 2024

View Audit 303667

Finding 393275 (2022-005)

Significant Deficiency 2022

Ecostudies Institute

WA

Questioned Costs Subrecipient Monitoring Cash Management § 200.302 § 200.305

Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends that The Organization move away from using a cumulative profit and loss report and instead run monthly general ledger details by program as support for their monthly reimbursement requests. This...

Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends that The Organization move away from using a cumulative profit and loss report and instead run monthly general ledger details by program as support for their monthly reimbursement requests. This will enhance clarity of costs attributable to each monthly period and reduces the chance that costs will be missed when requesting for reimbursement. Any reconciling transactions can be clearly tracked an Excel file of the general ledger detail by program. In addition, CLA recommends that The Organization emphasize to program management staff the importance of filing reimbursement requests each month and in a timely manner to reduce administrative and financial burden. There is no disagreement with the audit finding. Action taken in response to finding: The organization has modified our approach to making monthly reimbursement requests by including monthly general ledger details by program to ensure we have appropriate support and to increase clarity of costs attributable by month. Since fall/winter 2023, we have increased training to financial and program management staff around the importance of filing reimbursement request in a timely manner and we intend to increase the size of the financial support staff to further help minimize timely delays in reimbursement requests. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 4/1/2024

View Audit 303558 Questioned Costs: $1

Finding 393273 (2022-003)

Significant Deficiency 2022

Ecostudies Institute

WA

Questioned Costs Internal Control / Segregation of Duties Cash Management § 200.303

Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends that additional emphasis of documentary evidence of approvals be made, and such evidence should be obtained and retained by The Organization as proof of oversight of expenditure of federal funds...

Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends that additional emphasis of documentary evidence of approvals be made, and such evidence should be obtained and retained by The Organization as proof of oversight of expenditure of federal funds. CLA would recommend the use of an AP voucher, or similar, for each type of disbursement that leaves the Organization (check, EFT, credit card, etc.) to improve documentary evidence that costs are being reviewed and approved for appropriateness. There is no disagreement with the audit finding. Action taken in response to finding: Since Fall/Winter 2023, we have increased the emphasis and training for all staff on documenting evidence of approvals, including obtaining and retaining necessary documentation and proof of expenditure oversight for federal funds to ensure there is adequate evidence that costs are being reviewed and approved for appropriateness. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 4/1/2024

View Audit 303558 Questioned Costs: $1

Finding 392988 (2022-013)

Significant Deficiency 2022

City of Pharr, Texas

TX

Allowable Costs / Cost Principles Cash Management Eligibility

Reference Number 2022‐013 Payroll Costs (ALN 97.067 – Homeland Security Grants Program) Corrective Action: We acknowledge the errors in OT hours identified during the audit. It is noteworthy that our diligent grant management staff took immediate corrective action by rectifying the OT hours errors b...

Reference Number 2022‐013 Payroll Costs (ALN 97.067 – Homeland Security Grants Program) Corrective Action: We acknowledge the errors in OT hours identified during the audit. It is noteworthy that our diligent grant management staff took immediate corrective action by rectifying the OT hours errors before submitting reimbursement costs to the grantor and fully disclosing them to your team during the auditing testing period. Consequently, no grant funds were incurred or deemed unallowable during this period by the grantor agency. Strengthening Internal Controls: The city of Pharr recognizes the importance of robust internal controls, particularly in the tracking of OPSG overtime costs. We are committed to strengthening our internal controls to prevent future errors and enhance the accuracy of our reimbursement requests. Comprehensive Review Process: As part of the process for requesting reimbursement, we recommend implementing a comprehensive review of all supporting documentation. This includes a meticulous examination of employee timesheets, daily activity report summaries, OPSG overtime submission forms, and reimbursement request forms. Proposed Completion Date: 9/30/2024 Name of contact person: Robert Garcia, Grants Manager 1 Contact: Robert.garcia@pharr‐tx.gov

View Audit 303309

Finding 392927 (2022-001)

Significant Deficiency 2022

Hunger at Home

CA

Internal Control / Segregation of Duties Cash Management Reporting

1. Name of person responsible for the corrective action: Jane Sanchez & Ewell Sterner 2. Corrective Action Planned: In February 2024, the Organization engaged with Shirlee Victorio, VP Consulting Services, to assist Jane Sanchez and Ewell Sterner in establishing procedures related to grant reportin...

1. Name of person responsible for the corrective action: Jane Sanchez & Ewell Sterner 2. Corrective Action Planned: In February 2024, the Organization engaged with Shirlee Victorio, VP Consulting Services, to assist Jane Sanchez and Ewell Sterner in establishing procedures related to grant reporting. Ms. Victorio has an employment history of grant administration for the City of San Jose and the County of Santa Clara. Outstanding reporting requirements are being served and the process to administer grants activity, including formal documentation of processes and retention of supporting documents, and reporting is in process. 3. Anticipated Completion Date: March 31, 2024

View Audit 303211

Finding 392597 (2022-001)

Significant Deficiency 2022

Alaska Village Electric Cooperative, Inc. and Subsidiary

AK

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.514

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, - Cash Management Progoram Research and Development Program Cluster: Renewable Energy Research and Development Planned Corrective Action Plan To prevent and detect any potential noncompliance with cash management requ...

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, - Cash Management Progoram Research and Development Program Cluster: Renewable Energy Research and Development Planned Corrective Action Plan To prevent and detect any potential noncompliance with cash management requirements, the President & CEO will review and approve grant reimbursements before uploaded to grantor on VIPERS. Completion Date Already implemented.

View Audit 302894

Finding 392561 (2022-007)

Significant Deficiency 2022

Folsom Cordova Community Partnership

CA

Cash Management Period of Performance Reporting

Response: The organization agrees with the finding. There were gaps in information flow due to staff turnover. The organization already has a process in place for reviewing payroll expenditures. The organization will significantly increase the practice of capturing payroll expenses in the appropriat...

Response: The organization agrees with the finding. There were gaps in information flow due to staff turnover. The organization already has a process in place for reviewing payroll expenditures. The organization will significantly increase the practice of capturing payroll expenses in the appropriate period and within the appropriate grant period to report grant expenses for reimbursement. Completed before January 2024.

View Audit 302849

Finding 392480 (2022-004)

Significant Deficiency 2022

Southland Development Authority

IL

Subrecipient Monitoring Reporting Cash Management

Finding 2022-004 Reporting The auditors recommended the following: 5. Management implement procedures to ensure required reports are prepared, reviewed and submitted in a timely manner and in compliance with its grant agreements. Additionally, adequate documentation should be appropriately maintain...

Finding 2022-004 Reporting The auditors recommended the following: 5. Management implement procedures to ensure required reports are prepared, reviewed and submitted in a timely manner and in compliance with its grant agreements. Additionally, adequate documentation should be appropriately maintained to support all reports prepared and submitted under the grant agreements. Context The audit sample consisted of 8 reports, 6 monthly reports from two County grant agreements and 2 quarterly reports from the WBDC grant agreement. Six of the 8 reports were submitted late. Delays in reporting ranged from 6 to 192 days. Additionally for 5 of the 6 County reports, evidence to support the completion and submission of the performance reporting metrics was unavailable. A copy of the data collection form for Salesforce was not maintained on file. Staffing Corrective Actions With the addition of an Interim Director of Finance and Administration in March 2023, SDA was able to submit all reports on time for the remainder of 2023. The permanent Director of Finance and Administration is responsible for continued oversight of reporting, deadlines and documentation. SDA is in the process of hiring a Grants Manager who will have responsibility for ensuring that all funder reports are submitted on schedule, accurately and in full compliance with grant agreements. Process Corrective Action SDA clarified its process for preparing and submitting reports on time. SDA added a review by the CEO before final submission to elevate the importance of these reports. System Corrective Actions SDA contracted with a Compliance Specialist to create a compliance calendar that outlines every major date for all reporting obligations by SDA. This calendar will be used by the Finance and Administration team to ensure full compliance with funder requirements.

View Audit 302802

Finding 392443 (2022-003)

Significant Deficiency 2022

Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund

PR

Cash Management Subrecipient Monitoring § 200.302 § 200.333

Epidemiology and Laboratory Capacity for Infectious Diseases Cash Management Significant Deficiency in Internal Control over Compliance For the audited period and until August 2023, the procedure of the program and the Department of Health was "advanced" and was as follows: 1. The Epidemiology ...

Epidemiology and Laboratory Capacity for Infectious Diseases Cash Management Significant Deficiency in Internal Control over Compliance For the audited period and until August 2023, the procedure of the program and the Department of Health was "advanced" and was as follows: 1. The Epidemiology program worked with the validation of the voucher and recovered the director's signature for the punch of the "certificate". Once the validation and signature were in place, the cash request was processed. Once the cash request was remitted or the credit notice was registered, the receipt was delivered to the Tax Intervention area. 2. The Fiscal Intervention area works on the approval of the payment on the vouchers. Vouchers were worked on a first-come, first-served basis. This intervention process can take a week or more. The program had no control over the timing of payment approvals. This created a weakness when it came to cash management compliance. The program did confirm that the money was available at the time the payment was approved but had no control over the date the payment was approved. However, due to the nature of our funds and the volume of invoices, the Treasury Department asked us to change the modality for terms of cash requests from "advanced" to reimbursement. This began to be implemented as of September 2023. This method of reimbursement makes it easier for the program to have better control over cash management. With this method, the program requests the funds on the days that the Treasury Department makes the payment rolls. Once the petition is created on the same day of the print run and approved by the Program Director, it is submitted to the Office of Federal Affairs to prepare the request for funds to the federal government. The Office of Federal Affairs has the flexibility and agility to process such a request within two days. This helps us to meet the requirements of cash management.

View Audit 302752

Finding 392392 (2022-001)

Significant Deficiency 2022

Ozarks Regional YMCA

MO

Allowable Costs / Cost Principles Cash Management § 200.302

Recommendation: We recommend Ozarks Regional YMCA draft and adopt written procedures in accordance with Uniform Guidance requirements. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding and is in process of developing and implementing the appropriate poli...

Recommendation: We recommend Ozarks Regional YMCA draft and adopt written procedures in accordance with Uniform Guidance requirements. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding and is in process of developing and implementing the appropriate policies and procedures. The board of directors will vote to approve the policies during the second quarter of 2024.

View Audit 302735

Finding 392374 (2022-001)

Material Weakness 2022

Impact Community Action Partnership, Inc.

IA

Cash Management Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-001: Fiscal Internal Controls Management’s Response: Management agrees with the finding. Contact Person Responsible for Corrective Action: Anne Bacon, CEO Corrective Action Plan: The auditor finding concludes that the cause of the finding is: “Rapid growth of new funding without a corre...

Finding 2022-001: Fiscal Internal Controls Management’s Response: Management agrees with the finding. Contact Person Responsible for Corrective Action: Anne Bacon, CEO Corrective Action Plan: The auditor finding concludes that the cause of the finding is: “Rapid growth of new funding without a corresponding increase in fiscal personnel, combined with the late issuance of the September 30, 2021, audited financial statements resulted in significant delays in reconciliations and preparing for the September 30, 2022 audit.” In order to address these causes, IMPACT Community Action Partnership will follow a rectifying course of action. 1. Remove CFO that was responsible for reconciliations (complete) 2. Hire an interim Controller to assess and rectify all fiscal internal controls (complete) 3. Hire an interim accounting specialist to assure 2023 reconciliations are completed in a timelier manner (complete) 4. Procure a more robust fiscal software that will create efficiencies around reconciliations. (April 30, 2024) 5. Complete all monthly reconciliations by the 10th of the following month (April 10, 2024) Anticipated Completion Date: April 30, 2024

View Audit 302731

Finding 392373 (2022-002)

Significant Deficiency 2022

Institute for Health and Recovery, Inc.

MA

Cash Management Allowable Costs / Cost Principles

The leadership at IHR takes this finding very seriously and to ensure more accurate record keeping, has hired additional support with the skills necessary for maintaining a more comprehensive and accessible electronic record keeping system. This will also be accomplished by enforcing IHR’s existing...

The leadership at IHR takes this finding very seriously and to ensure more accurate record keeping, has hired additional support with the skills necessary for maintaining a more comprehensive and accessible electronic record keeping system. This will also be accomplished by enforcing IHR’s existing procedures of authorizing, scanning, and properly coding documents by Accounts Payable.

View Audit 302727

Finding 392260 (2022-005)

Material Weakness 2022

Municipality of Juana Diaz

PR

Cash Management Program Income Internal Control / Segregation of Duties

Instructions were given to the Program staff to ensure timely registration of program income transactions in the Integrated Disbursement and Information System (IDIS). During the fiscal year 2021-2022, changes occurred in the program's management staff, which may have led to the situation mentioned ...

Instructions were given to the Program staff to ensure timely registration of program income transactions in the Integrated Disbursement and Information System (IDIS). During the fiscal year 2021-2022, changes occurred in the program's management staff, which may have led to the situation mentioned in the finding.

View Audit 302533

Finding 392254 (2022-002)

Material Weakness 2022

Community Development Project, Inc.

NY

Allowable Costs / Cost Principles Cash Management Material Weakness

The Organization had not previously been subjected to the Uniform Guidance standards. The internal controls over time and effort reporting did not operate as designed resulting in instances of noncompliance with the reconciliation of actual time worked versus vouchered reimbursement requests. The Or...

The Organization had not previously been subjected to the Uniform Guidance standards. The internal controls over time and effort reporting did not operate as designed resulting in instances of noncompliance with the reconciliation of actual time worked versus vouchered reimbursement requests. The Organization plans to enhance its controls over time and effort reporting and ensure that payroll costs are reported and vouchered based on actual rather than budgeted allocations.

View Audit 302493

Finding 392245 (2022-006)

Significant Deficiency 2022

Catholic Community Services, INC

AK

Cash Management § 200.303 § 200.305 § 200.334

Finding: 2022-006: Significant Deficiency in Internal Controls over Compliance – Cash Management Name of Contact Person: Shema Jones CFO Catholic Community Service 1803 Glacier Highway Juneau, AK 99801 Corrective Action: Controller reviews and corrects billings received which includes backup by...

Finding: 2022-006: Significant Deficiency in Internal Controls over Compliance – Cash Management Name of Contact Person: Shema Jones CFO Catholic Community Service 1803 Glacier Highway Juneau, AK 99801 Corrective Action: Controller reviews and corrects billings received which includes backup by AR, then CFO reviews prior to submission to payment management system. Proposed Completion Date: 6/30/23

View Audit 302460

Finding 392162 (2022-003)

Material Weakness 2022

Forth

OR

Cash Management Reporting Procurement, Suspension & Debarment § 200.303

Material Weakness 2022-003 Finding - Cash Management (Invoices) – Material Weakness in Internal Control over Compliance. Reporting (Federal Form 425 & FSRS) – Material Non-Compliance and Weakness in Internal Control over Compliance. Condition / Context: It was noted during the audit that there wer...

Material Weakness 2022-003 Finding - Cash Management (Invoices) – Material Weakness in Internal Control over Compliance. Reporting (Federal Form 425 & FSRS) – Material Non-Compliance and Weakness in Internal Control over Compliance. Condition / Context: It was noted during the audit that there were insufficient internal controls over invoices submitted for cost reimbursement related to federal grants as invoices were created and approved by one individual. While the internal controls were insufficient, our sample of invoices did not contain errors or undocumented amounts. It was noted during the audit that there were insufficient internal controls over required federal financial reports as federal financial reports were created and approved by the one individual. While the internal controls were insufficient, our sample of federal financial reports did not contain errors or undocumented amounts. It was also noted that there were three first-tier subawards entered into during 2022 greater than $30,000 that were not reported to the Federal Funding Accountability and Transparency Act Subaward Reporting System. Recommendation: The Organization should establish written policies and procedures regarding federal financial reporting and invoicing for cost-reimbursement related to federal grants which include proper segregation of duties. Additionally, the Organization should establish written policies and procedures regarding first-tier subawards including tracking and proper internal control procedures. Action Taken: We agree with the auditor’s comments, and the following actions have been or will be taken to improve the situation. We hired a Senior Finance Manager in late 2022 and an Accounting Associate in early 2023 to allow for further segregation of duties. Effective 2023, the Senior Finance Manager prepares the invoices and financial reports related to federal grants for review and approval by the Director of Finance and Operations. Additionally, there are now static financial reports and supporting documentation to substantiate each billing invoice. We will update the financial policies and procedures to reflect these enhanced internal controls over reporting and invoicing by March 2024. Policies and procedures will be revised as needed to ensure the guide is current. Responsible Official: Gina Avalos-Limardo, Director of Finance & Operations Planned Completion Date: March 31, 2024

View Audit 302366

Finding 391729 (2022-003)

Significant Deficiency 2022

Michigan Works! Southeast Consortium

MI

Cash Management Internal Control / Segregation of Duties § 200.302 § 200.305

March 27, 2024 2022-003: Significant Deficiency in Internal Control / Immaterial Noncompliance – Cash Management (repeat comment) Condition: 1) The Consortium requested funds in advance of when the related disbursements were made, 2) the basis for the advances (requests) were not supported by approp...

March 27, 2024 2022-003: Significant Deficiency in Internal Control / Immaterial Noncompliance – Cash Management (repeat comment) Condition: 1) The Consortium requested funds in advance of when the related disbursements were made, 2) the basis for the advances (requests) were not supported by appropriate documentation, and 3) authorization for requesting funds in advance not obtained. Corrective Action: We agree with the finding. The Consortium has carefully reviewed our policies and procedures and have made the necessary changes to ensure that cash draws are based on expenditures already incurred and they are supported by transactions recorded in the books and records of the Consortium. We believe the updated procedures will result in the reduction over time and ultimately the complete elimination of this issue. Contact Person: Shamar Herron: Sherron@mwse.org Anticipated Completion Date: December 2024 Respectfully, Shamar Herron

View Audit 302122

Finding 391219 (2022-006)

Material Weakness 2022

Lutheran Services in Iowa, Inc.

IA

Cash Management Allowable Costs / Cost Principles § 200.303

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: Requests for reimbursements will be revie...

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: Requests for reimbursements will be reviewed and approved by management prior to submission. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 12/31/2023

View Audit 301846

Finding 391218 (2022-005)

Material Weakness 2022

Lutheran Services in Iowa, Inc.

IA

Cash Management Allowable Costs / Cost Principles § 200.303

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: Requests for reimbursements will be revie...

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: Requests for reimbursements will be reviewed and approved by management prior to submission. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 12/31/2023

View Audit 301846

Finding 391214 (2022-004)

Significant Deficiency 2022

Lutheran Services in Iowa, Inc.

IA

Cash Management Allowable Costs / Cost Principles § 200.303

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: Requests for reimbursements will be revie...

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: Requests for reimbursements will be reviewed and approved by management prior to submission. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 12/31/2023

View Audit 301846

Finding 391023 (2022-001)

Significant Deficiency 2022

Dr. Richard Izquierdo Health & Science Charter School

NY

Reporting Cash Management

The DR/HS staff will commit to the following- Improved fiscal oversight- Identifying specific expenditures for specific grants in a timely manner through usage of the accounting software and record revenue in the same period. Schedule sessions with the CSBM Finance team and Development Team to condu...

The DR/HS staff will commit to the following- Improved fiscal oversight- Identifying specific expenditures for specific grants in a timely manner through usage of the accounting software and record revenue in the same period. Schedule sessions with the CSBM Finance team and Development Team to conduct an analysis of revenue recognition and grant management to help identify any issues regarding financial reporting and revenue recognition

View Audit 301625

Finding 390819 (2022-001)

Material Weakness 2022

Child Start, Inc.

MT

Questioned Costs Allowable Costs / Cost Principles Cash Management

Management's Response: We concur with the recommendation, and the corrective action will be implemented as of March 6, 2024.

View Audit 301535 Questioned Costs: $1

Finding 390818 (2022-002)

Material Weakness 2022

Child Start, Inc.

MT

Cash Management Internal Control / Segregation of Duties

Management's Response: We concur with the recommendation, and the corrective action will be implemented as of March 6, 2024.

View Audit 301535

Finding 390817 (2021-001)

Material Weakness 2022

Child Start, Inc.

MT

Cash Management Internal Control / Segregation of Duties

Management's Response: We concur with the recommendation, and the corrective action will be implemented as of March 6, 2024.

View Audit 301535

Corrective Action Plans

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