Corrective Action Plans

Finding 509301 (2023-003)

Material Weakness 2023

Crooksville Exempted Village School District

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Special Tests & Provisions

Finding Number: 2023-003 Planned Corrective Action: When utilizing Prevailing Wage on future projects, in addition to contract language, the Treasurer will verify Prevailing Wage Payroll Reports prior to making any project payments. Anticipated Completion Date: 6/30/2024 Responsible Contact Person:...

Finding Number: 2023-003 Planned Corrective Action: When utilizing Prevailing Wage on future projects, in addition to contract language, the Treasurer will verify Prevailing Wage Payroll Reports prior to making any project payments. Anticipated Completion Date: 6/30/2024 Responsible Contact Person: Robert D. Ogg, Jr., CPA

View Audit 329109

Finding 508999 (2023-022)

Material Weakness 2023

City of Baltimore, Maryland

MD

Cash Management Subrecipient Monitoring § 200.302 § 200.303

U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: Yes Auditee’s Corrective Action Plan: The process for requesting drawdowns begins with the fiscal...

U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: Yes Auditee’s Corrective Action Plan: The process for requesting drawdowns begins with the fiscal team managing the grant. A member of BCHD’s fiscal team enters the drawdown request into the Federal Payment Management System (PMX). An invoice is then created within Workday. When the City’s Department of Treasury receives the funds, the funds should be matched to the invoice and cash posted to the general ledger. One of the challenges with the City’s migration into Workday was billing and invoice matching for grant sponsors. This resulted in no posting of cash received from drawdown request to the general ledger. The Department of Finance has recently developed a process to resolve this issue. BCHD’s fiscal team will work with DOF to develop a reconciliation process for cash draws received after the City’s fiscal year end. Contact Person: Chief Financial Officer – Unyime Ekpa Completion Date: December 2024

View Audit 329082

Finding 508977 (2023-020)

Material Weakness 2023

City of Baltimore, Maryland

MD

Cash Management Subrecipient Monitoring § 200.302 § 200.303

U.S. Department of Health and Human Services AL No. 93.914 HIV Emergency Relief Project Grants Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: Yes Auditee’s Corrective Action Plan: The process for requesting drawdowns begins with the fiscal team managing...

U.S. Department of Health and Human Services AL No. 93.914 HIV Emergency Relief Project Grants Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: Yes Auditee’s Corrective Action Plan: The process for requesting drawdowns begins with the fiscal team managing the grant. A member of BCHD’s fiscal team enters the drawdown request into the Federal Payment Management System (PMX). An invoice is then created within Workday. When the City’s Department of Treasury receives the funds, the funds should be matched to the invoice and cash posted to the general ledger. One of the challenges with the City’s migration into Workday was billing and invoice matching for grant sponsors. This resulted in no posting of cash received from drawdown request to the general ledger. The Department of Finance has recently developed a process to resolve this issue. BCHD’s fiscal team will work with DOF to develop a reconciliation process for cash draws received after the City’s fiscal year end. Contact Person: Chief Financial Officer – Unyime Ekpa Completion Date: December 2024

View Audit 329082

Finding 508909 (2023-015)

Material Weakness 2023

City of Baltimore, Maryland

MD

Cash Management Subrecipient Monitoring § 200.302 § 200.303

U.S. Department of Health and Human Services AL No. 93.686 Ending the HIV Epidemic: A Plan for America Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: No Auditee’s Corrective Action Plan: The process for requesting drawdowns begins with the fiscal team m...

U.S. Department of Health and Human Services AL No. 93.686 Ending the HIV Epidemic: A Plan for America Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: No Auditee’s Corrective Action Plan: The process for requesting drawdowns begins with the fiscal team managing the grant. A member of BCHD’s fiscal team enters the drawdown request into the Federal Payment Management System (PMX). An invoice is then created within Workday. When the City’s Department of Treasury receives the funds, the funds should be matched to the invoice and cash posted to the general ledger. One of the challenges with the City’s migration into Workday was billing and invoice matching for grant sponsors. This resulted in no posting of cash received from drawdown request to the general ledger. The Department of Finance has recently developed a process to resolve this issue. BCHD’s fiscal team will work with DOF to develop a reconciliation process for cash draws received after the City’s fiscal year end. Contact Person: Chief Financial Officer – Unyime Ekpa Completion Date: December 2024

View Audit 329082

Finding 508525 (2023-012)

Material Weakness 2023

City of Baltimore, Maryland

MD

Subrecipient Monitoring Cash Management HUD Housing Programs § 200.303

U.S. Department of Housing and Urban Development AL No. 14.241 Housing Opportunities for Persons with AIDS Material Weakness in Internal Controls and Noncompliance over Special Tests – Housing Quality Standards Repeat Finding: Yes Auditee’s Corrective Action Plan: MOHS has experienced leadership and...

U.S. Department of Housing and Urban Development AL No. 14.241 Housing Opportunities for Persons with AIDS Material Weakness in Internal Controls and Noncompliance over Special Tests – Housing Quality Standards Repeat Finding: Yes Auditee’s Corrective Action Plan: MOHS has experienced leadership and staffing changes that have impacted its ability to maintain systematic processes necessary for service delivery and administration. One area impacted by MOHS’ transition was our inspection services. During the review period, the contracted supplier had no access to the Housing Pro system, the database used to manage inspections for MOHS’ subsidized units. MOHS has a recordkeeping process for inspections in its policies and procedures for the rental assistance program. Inspection checklists are maintained in the participant records by calendar year. Housing staff identify whether or not the inspection has been completed on the recertification checklist and sign the checklist to confirm the documentation is present in the file. MOHS has resumed its recordkeeping practices to ensure staff maintain inspection checklists in the client files for the annual recertification year. Housing staff are expected to verify during the recertification that Housing Quality Standard (HQS) inspections have been conducted for the assisted unit. MOHS completed the upgrade to the new version of the Housing Pro system in March 2024. The inspections team now has access to the housing database via the web. MOHS is working with the inspections team to ensure inspection updates are entered into the inspection module timely. MOHS has a process in place to review inspection details monthly to ensure 1) inspections for each household has been conducted and 2) all inspection detail is updated in the Housing Pro system by the inspections team each week. Contact Person: HAP Program Manager – D’Andra Pollard Completion Date: June 2024

View Audit 329082

Finding 508522 (2023-009)

Material Weakness 2023

City of Baltimore, Maryland

MD

Subrecipient Monitoring Cash Management Eligibility § 200.303

U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Material Weakness in Internal Controls and Noncompliance over Eligibility Repeat Finding: Yes Auditee’s Corrective Action Plan: Condition #1 Response MOHS acknowledges the finding that 14...

U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Material Weakness in Internal Controls and Noncompliance over Eligibility Repeat Finding: Yes Auditee’s Corrective Action Plan: Condition #1 Response MOHS acknowledges the finding that 14 out of 40 files did not have management review. Corrective Action: The Program Manager will conduct quality control reviews for 30% of files that have been recertified each month. The quality control review will verify all eligibility components under the program were met. Condition #2 Response MOHS acknowledges the finding that 25 out of 40 selections did not have the supporting thirdparty documentation of income. MOHS followed the HOPWA guidance outlined in the Self- Certification of Income and Credible Information on HIV Status waivers released by HUD for September 2021 and March 2023. The waiver permits HOPWA grantees and project sponsors to rely upon a family member’s self-certification of income and credible information on their HIV status. The HUD-CPD notices are referenced in Exhibits A-B of this response. The program accepted the self-certification of income until the waivers from HUD ended for COVID-19 on March 31, 2023. Corrective Action: MOHS has resumed following the process of requesting third party verification of income, assets, and medical expenses to ensure proper calculation of tenant rent. Client records are being updated with the appropriate verification of income documentation from the third-party source. Condition #3 Response MOHS acknowledges the finding 6 out of 40 selections did not have documentation of the rent reasonableness. Corrective Action: MOHS uses GoSection8, an online rent comparable website to conduct rent reasonableness. Rent reasonableness is conducted at the initial move-in and with each rent increase request. Documentation of the comparison is maintained in the client record. Contact Person: Lakeysha Williams – 410-396-4887 or Lakeysha.williams@baltimorecity.gov Completion Date: July 2024

View Audit 329082

Finding 508521 (2023-008)

Material Weakness 2023

City of Baltimore, Maryland

MD

Cash Management Subrecipient Monitoring § 200.303

U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: No Auditee’s Corrective Action Plan: MOHS has developed a comprehensive standard operations p...

U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: No Auditee’s Corrective Action Plan: MOHS has developed a comprehensive standard operations procedure for our program compliance and fiscal teams. This manual includes a standardized process of completing drawer requests, having supporting documentation that aligns with the request stored in each contracts permanent file on the agencies shared “G drive which is accessible to all fiscal staff. In addition, our fiscal team is required to adopt a naming conversion for each grant and draw request, Confirmation of payment posting to the GL and save supporting documentation to the Fiscal “G drive”. Contact Person: MOHS Fiscal Director – Diamond Okojie Completion Date: July 2024

View Audit 329082

Finding 508490 (2023-026)

Significant Deficiency 2023

City of Baltimore, Maryland

MD

Subrecipient Monitoring Cash Management Reporting § 200.303

U.S. Department of Housing and Urban Development (HUD) AL No. 14.239 HOME Investment Partnerships Program Significant Deficiency in Internal Controls and Noncompliance over Special Tests - Housing Quality Standards Repeat Finding: No Auditee’s Corrective Action Plan: The Agency appreciates the compr...

U.S. Department of Housing and Urban Development (HUD) AL No. 14.239 HOME Investment Partnerships Program Significant Deficiency in Internal Controls and Noncompliance over Special Tests - Housing Quality Standards Repeat Finding: No Auditee’s Corrective Action Plan: The Agency appreciates the comprehensive review of this program and concurs with this finding. It is the responsibility of DHCD to perform physical inspections annually. This process includes creating and maintaining inspection review forms and correspondence with the inspected properties. We believe the oversights discovered were caused in part to an increase in the workload of the sole compliance officer performing the physical inspections. Because of this increase in workload, exacerbated by impromptu medical leave, the other compliance officers have received some cross training in HQS inspecting and are now available to assist in the record keeping process. The unit is also in the process of hiring an additional Compliance Officer to assume the physical inspection responsibilities. Additionally, all active compliance officers will review the program’s standard operating procedures for inspections. If necessary, any needed adjustments to the plan will be made at this time. We will also review all FY 24 inspections to ensure that all Inspection Findings and Corrective Measures have been issued and are available in the department’s shared drive. Contact Person: Eugene Greene, HOME Program Manager Completion Date: December 2024

View Audit 329082

Finding 508489 (2023-025)

Material Weakness 2023

City of Baltimore, Maryland

MD

Subrecipient Monitoring Cash Management Material Weakness § 200.303

U.S. Department of Housing and Urban Development (HUD) AL No. 14.239 HOME Investment Partnerships Program Material Weakness in Internal Controls and Noncompliance over Program Income Repeat Finding: No Auditee’s Corrective Action Plan: The Agency appreciates the comprehensive review of this program ...

U.S. Department of Housing and Urban Development (HUD) AL No. 14.239 HOME Investment Partnerships Program Material Weakness in Internal Controls and Noncompliance over Program Income Repeat Finding: No Auditee’s Corrective Action Plan: The Agency appreciates the comprehensive review of this program and concurs with this finding. The Department of Housing and Community Development (DHCD) understands that while the City of Baltimore’s Department of Finance is responsible for recording and reporting program income into the general ledger, DHCD must ensure that ensure funds are properly recorded in the accounting records. Therefore, DHCD will work with the Department of Finance to ensure that program income deposits are documented correctly, are properly reflected on the general ledger and deposited into the correct accounts. Going forward, DHCD will request the general ledger details for all program income deposits on a minimum quarterly basis to ensure its accuracy and availability. Contact Person: Eugene Greene, HOME Program Manager Completion Date: December 2024

View Audit 329082

Finding 508429 (2023-006)

Significant Deficiency 2023

Town of Livermore Falls

ME

Cash Management § 200.302 § 200.305

CORRECTIVE ACTION PLAN (Concerning Finding 2023-006) Contact Person Responsible for Corrective Action: Carrie Castonguay, Town Manager Corrective Action: The Town Manager and Select Board will take the following actions to address finding 2023-006 The current Town Manager was appointed by the Select...

CORRECTIVE ACTION PLAN (Concerning Finding 2023-006) Contact Person Responsible for Corrective Action: Carrie Castonguay, Town Manager Corrective Action: The Town Manager and Select Board will take the following actions to address finding 2023-006 The current Town Manager was appointed by the Select Board on August 14, 2023, and had no knowledge of this material weakness. She is an experienced Manager and has drafted, had approved and has implemented the new Internal Controls Policy that addresses this deficiency. This policy will includes sections on risk assessment and management, annual audit, chart of account, general ledger, reconciliation and verification, reserve funds and reserve accounts, investments, financial reporting, fraud, accounting software, online transactions and banking, documentation daily cash-ups, grants and projects, AR process, AP process, and payroll. Anticipated Completion Date: This was completed February 20, 2024.

View Audit 329052

Finding 508410 (2023-005)

Material Weakness 2023

Sanilac County Community Mental Health Authority

MI

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.305 § 200.318 § 200.319

Condition: As a precondition to receive federal awards, prospective recipients must have effective internal controls over the federal award. As described in 2 CFR, Part 200.303, nonfederal entities must have certain written policies and procedures surrounding the management of their federal awards. ...

Condition: As a precondition to receive federal awards, prospective recipients must have effective internal controls over the federal award. As described in 2 CFR, Part 200.303, nonfederal entities must have certain written policies and procedures surrounding the management of their federal awards. Such policies should include procedures for collecting payments of federal funds per 2 CRF 200.305, cash management (i.e., minimizing the time between draws and actual disbursing of federal awards) per 2 CFR 200.302(b)(6), allowable cost per 2 CFR 200.403, and conflict of interest per 2 CFR 200.318. Per 2 CFR 200.319(d), the non-Federal entity must have written procedures for procurement transactions. Recommendation: The Authority should adopt written policies and procedures over cash management and allowable costs required under the Uniform Guidance. Planned Corrective Action: The Authority implemented these policies during the FY 2024 (BA054 Cash Management Policy and BA059 Authorization of Purchases). Contact Person: Anthony Shaver, Chief Financial Officer Anticipated Completion Date: 9/30/2024

View Audit 329033

Finding 508369 (2023-004)

Significant Deficiency 2023

Ford County, Kansas

KS

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

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

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

View Audit 328978

Finding 508305 (2023-001)

Significant Deficiency 2023

Chester County Conservation District

PA

Allowable Costs / Cost Principles Cash Management Reporting

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

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

View Audit 328878

Finding 508288 (2023-001)

Significant Deficiency 2023

Black Family Development, Inc.

MI

Cash Management Significant Deficiency

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

View Audit 328838

Finding 508041 (2023-002)

Significant Deficiency 2023

Town of Clinton

MA

Cash Management School Nutrition Programs Significant Deficiency

2023-002: Significant Deficiency in Internal Controls and Compliance Finding -Child Nutrition Cluster ALN (10.553, 10.555,10.559): The District’s school lunch office-maintained production records and manual count sheets for the elementary school and high school instead of using the point-of-sale sys...

2023-002: Significant Deficiency in Internal Controls and Compliance Finding -Child Nutrition Cluster ALN (10.553, 10.555,10.559): The District’s school lunch office-maintained production records and manual count sheets for the elementary school and high school instead of using the point-of-sale system for tracking student meal counts. (Questioned Costs: None) The Town of Clinton/School Department will utilize and maintain the point-of-sale system consistently in all district school buildings to track student meals counts. Already implemented at the start of FY25 school year.

View Audit 328582

Finding 507977 (2023-003)

Significant Deficiency 2023

Union League Boys and Girls Clubs

IL

Reporting Cash Management Significant Deficiency

Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. The corrective action plan to address this deficiency includes the following actions: (1) Monitor all expenses to ensure Vouchers are based on accrual basis, not cash basis, at year end (...

Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. The corrective action plan to address this deficiency includes the following actions: (1) Monitor all expenses to ensure Vouchers are based on accrual basis, not cash basis, at year end (2) Reconcile expenses submitted on vouchers monthly beginning November 1, 2024 Name(s) of the contact person(s) responsible for corrective action: Mary Ann Mahon Huels, President and CEO, Hector Perez, Senior Vice President and Mary Zaleski, Consultant Planned completion date for corrective action plan: The corrective action plan detailed above is being implemented today, October 21, 2024

View Audit 328459

Finding 507974 (2023-001)

Significant Deficiency 2023

Boys & Girls Club of Huntington County, Inc.

IN

Allowable Costs / Cost Principles Cash Management Significant Deficiency

2023-001 Twenty-First Century Community Learning Centers - Assistance Listing No. 84.287 Significant Deficiency in Internal Control Over Compliance and Noncompliance - Appropriate Internal Control Structure Related to Compliance Requirements A. Activities Allowed or Unallowed, B. Allowable Costs/Cos...

2023-001 Twenty-First Century Community Learning Centers - Assistance Listing No. 84.287 Significant Deficiency in Internal Control Over Compliance and Noncompliance - Appropriate Internal Control Structure Related to Compliance Requirements A. Activities Allowed or Unallowed, B. Allowable Costs/Cost Principles, and C. Cash Management Recommendation: The Auditor recommends the policies in accordance with §200.302 Financial Management paragraph (b)(7) be written by the Organization, approved by the Board of Directors, and included in the permanent files of BGCH. Planned Corrective Action: We agree with the recommendation and plan to have the corrective action implemented by December 31, 2024. Boys & Girls Club of Huntington has always followed the Twenty-First Century Community Learning Centers policy on activities allowed or unallowed, but had not put a written policy in place to recognize this, so will create the written policy and have it approved by the end of 2024.

View Audit 328454

Finding 507908 (2023-002)

Significant Deficiency 2023

Centennial Board of Cooperative Educational Services

CO

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management

7. Management Response: Centennial BOCES will begin monitoring and collecting monthly time and effort for all listed employees of subgrantees. Centennial BOCES will continue to collect time and effort documentation within Centennial BOCES staff. The BOCES will treat subgrantee employees as if they w...

7. Management Response: Centennial BOCES will begin monitoring and collecting monthly time and effort for all listed employees of subgrantees. Centennial BOCES will continue to collect time and effort documentation within Centennial BOCES staff. The BOCES will treat subgrantee employees as if they were Centennial BOCES employees regarding collection of time and effort reports following appropriate policies and procedures. At fiscal year-end a reconciliation of all documents required, including time and effort documentation, will be completed.

View Audit 328448

Finding 507807 (2023-003)

None 2023

Colfax County

NM

Cash Management

Colfax County worked with NM Department of Transportation and Federal Railraod Administration to collect project status information and submit all outstanding progress reports. To date Colfax has been successful in maintaining open communication and receiving support from NMDOT and FRA. All report...

Colfax County worked with NM Department of Transportation and Federal Railraod Administration to collect project status information and submit all outstanding progress reports. To date Colfax has been successful in maintaining open communication and receiving support from NMDOT and FRA. All reporting requirements are current and reimbursement has been issued to the County.

View Audit 328311

Finding 505585 (2023-004)

Significant Deficiency 2023

The Howard University

DC

Cash Management Student Financial Aid Internal Control / Segregation of Duties

Name of Responsible Individual: Ben Carmichael, Associate Director for Compliance, Roderick Johnson, Assistant Director for Compliance, Robert Muhammad, Executive Director of Financial Aid and Brenda Willis, Senior Executive Director of Financial Grants & Contracts Corrective Action: The Universit...

Name of Responsible Individual: Ben Carmichael, Associate Director for Compliance, Roderick Johnson, Assistant Director for Compliance, Robert Muhammad, Executive Director of Financial Aid and Brenda Willis, Senior Executive Director of Financial Grants & Contracts Corrective Action: The University will continue to provide additional information and training to personnel outside of the Office of Financial Aid. This information and training – where applicable – will be used to ensure that the University’s policies and procedures are in line with federal regulations and that internal policies and procedures do not supersede or impede federal regulations. Anticipated Completion Date: October 31, 2024. The Senior Executive Director of Financial Grants and Contracts is currently working with the Associate Director for Compliance and the Executive Director of Financial Aid to improve communication between all departments responsible for cash management.

View Audit 328267

Finding 505558 (2023-004)

Material Weakness 2023

Michigan City Area Schools

IN

Cash Management Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.302 § 200.303 § 200.305 § 200.307 § 200.328

FINDING 2023-004 Finding Subject: Twenty-First Century Community Learning Centers – Cash Management, Program Income and Reporting. Summary of Finding: The School Corporation had not established an effective system of internal controls related to the grant agreement and the Cash Management, Program I...

FINDING 2023-004 Finding Subject: Twenty-First Century Community Learning Centers – Cash Management, Program Income and Reporting. Summary of Finding: The School Corporation had not established an effective system of internal controls related to the grant agreement and the Cash Management, Program Income and Reporting compliance requirements. Cash Management The school submitted reimbursement requests without taking into considering the program income or reducing the request by the program income earned due to the lack of adequate program income. Program Income Controls had not been designed or implemented adequately to ensure that the proper fees were assessed and that the cash collections remitted were accurate. Additionally, the school-maintained program income in a separate fund and comingled with other non-grant funded program revenues. The unit did not deduct program income from allowable costs prior to claiming reimbursement. Reporting The total requested reimbursements for the audit period were understated by $32,605 when compared to the ledger. Of the two End of Year reports selected for testing neither properly included program income that was received during the year due to inadequate tracking of program income. Contact Person Responsible for Corrective Action: Tracey Haas, Deputy Treasurer Contact Phone Number and Email Address: thaas@mcas.k12.in.us (219)873-2000 ext. 8346 Views of Responsible Officials: We concur with this finding. We are implementing a system of internal controls to strengthen our policies and procedures and ensure the proper tracking of Program Income is reported and submitted accurately for Twenty First Century Learning center grant funds. Description of Corrective Action Plan: We have reached out to our liaison at the Department of Education to determine if program income should be reported monthly or annually. Management will be working with the Safe Harbor Director to implement a system to ensure separation of the Twenty first Century grants and other funds that are under the Safe Harbor program. Anticipated Completion Date: The anticipated date of correction for this is January 1, 2025.

View Audit 328262

Finding 505381 (2023-007)

Material Weakness 2023

Chippewa County

MN

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

Finding Number: 2023-007 Finding Title: Social Service Fund Reporting (DHS-2556) Program: 93.778 Medicaid Cluster Name of Contact Person Responsible for Corrective Action: Jennifer Bakkelund, Fiscal Supervisor Corrective Action Planned: After speaking with State Auditors and DHS, expenses that had b...

Finding Number: 2023-007 Finding Title: Social Service Fund Reporting (DHS-2556) Program: 93.778 Medicaid Cluster Name of Contact Person Responsible for Corrective Action: Jennifer Bakkelund, Fiscal Supervisor Corrective Action Planned: After speaking with State Auditors and DHS, expenses that had been listed as “other” are now part of services rendered. A change in process of backup reports will be done to make this move of costs in the future. Fiscal Year 2023 reports are being corrected to match this new requirement. Any reports that are past the year cut off I am working directly with DHS to correct. Anticipated Completion Date: December 31, 2024

View Audit 328062 Questioned Costs: $1

Finding 505248 (2023-006)

Significant Deficiency 2023

Community Food Bank of Eastern Oklahoma, INC

OK

Subrecipient Monitoring Cash Management Reporting

Item 2023-006 Delinquent Claim Filings Significant Deficiency Recommendation: Filing claims should be incorporated into the month-end close process. Management Views: Management agrees with the finding. Action Planned: Claim filing has been incorporated into the month-end closing process as o...

Item 2023-006 Delinquent Claim Filings Significant Deficiency Recommendation: Filing claims should be incorporated into the month-end close process. Management Views: Management agrees with the finding. Action Planned: Claim filing has been incorporated into the month-end closing process as of November 2023. Anticipated Completion date: Complete Responsible Party: Karla Davis, Chief Financial Officer

View Audit 327874

Finding 504855 (2023-002)

Significant Deficiency 2023

Better Business Bureau of Metropolitan Houston Educational Foundation

TX

Cash Management § 200.302 § 200.305

By the end of 2023, the organization adjusted processes surrounding cash management. Since December of 2023, the organization has requested funds after the end of the month based on the actual expenditures of that month to minimize the time elapsing between the transfer of funds from the grant progr...

By the end of 2023, the organization adjusted processes surrounding cash management. Since December of 2023, the organization has requested funds after the end of the month based on the actual expenditures of that month to minimize the time elapsing between the transfer of funds from the grant program and disbursement by the organization. However, the audit firm is recommending that the process be in the form of written policies and procedures. We have complied and are following written policies, however the policies were not created before the end of 2023. The change in processing occured immediately upon notification, effective December 6, 2023.

View Audit 327593

Finding 504786 (2023-001)

Material Weakness 2023

Town of East Hampton

NY

HUD Housing Programs Cash Management Reporting

Material Weakness ? Internal Control over Compliance & Compliance Testing The Organization will reach out to HUD again to seek assistance to resolve the REAC system technical issues in order to move forward.

View Audit 327426

Corrective Action Plans

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