Corrective Action Plans

Finding 526388 (2023-003)

Material Weakness 2023

Youth Over US INC

OH

Questioned Costs Internal Control / Segregation of Duties

• Establish a protocol in which transactions are monitored for compliance with Organizational policies.

View Audit 345313 Questioned Costs: $1

Finding 526388 (2023-003)

Material Weakness 2023

Youth Over US INC

OH

Questioned Costs Internal Control / Segregation of Duties

• Establish a policy where reoccurring transactions are processed and approved based on the consistency with the contractual arrangement and not based on individual invoices.

View Audit 345313 Questioned Costs: $1

Finding 526388 (2023-003)

Material Weakness 2023

Youth Over US INC

OH

Questioned Costs Internal Control / Segregation of Duties

By taking these actions, the Organization can improve its compliance with federal regulations and enhance the reliability and timeliness of its financial reporting.

View Audit 345313 Questioned Costs: $1

Finding 526388 (2023-003)

Material Weakness 2023

Youth Over US INC

OH

Questioned Costs Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions:

View Audit 345313 Questioned Costs: $1

Finding 526388 (2023-003)

Material Weakness 2023

Youth Over US INC

OH

Questioned Costs Internal Control / Segregation of Duties

The Organization agrees that not all transactions complied with its internal control procedures. The Organization expects this to no longer be an issue due to the Department of Labor and this external audit providing assistance related to processes that will allow the Organization to be compliant.

View Audit 345313 Questioned Costs: $1

Finding 525947 (2023-007)

Significant Deficiency 2023

Glacierland Resource Conservation and Development Council, Inc.

WI

Cash Management Reporting Matching / Level of Effort / Earmarking

Finding: 2023-007 • Condition: We identified differences in the amounts of costs reported to grantors compared to actual costs incurred during those periods. • Planned Corrective Action: Financial policies created will identify a double check system in which the bookkeeper and the Executive Directo...

Finding: 2023-007 • Condition: We identified differences in the amounts of costs reported to grantors compared to actual costs incurred during those periods. • Planned Corrective Action: Financial policies created will identify a double check system in which the bookkeeper and the Executive Director must both review the documentation for a given period to ensure accuracy. Contact Person: Katherine Jaeger Anticipated Date of Completion: 2/21/2025

View Audit 345115

Finding 525934 (2023-002)

Material Weakness 2023

Riceville Community School District

IA

Internal Control / Segregation of Duties

The District will continue to monitor the segregation of duties and put checks in place where applicable.

View Audit 345100

Finding 525922 (2023-002)

Significant Deficiency 2023

Hawkeye Area Community Action Program

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

The 2023 audit for Hawkeye Area Community Action Program, Inc (HACAP) was delayed due to a loss of financial data that was stored on an internal server because of a data breach. The back-up of the financial data was also stored on an internal server, was compromised as well, resulting in a complete ...

The 2023 audit for Hawkeye Area Community Action Program, Inc (HACAP) was delayed due to a loss of financial data that was stored on an internal server because of a data breach. The back-up of the financial data was also stored on an internal server, was compromised as well, resulting in a complete loss of information. The financial information had to be rebuilt based on support documentation, and the reconstruction of the data took place over the course of several months. HACAP has migrated our financial accounting software to a data center managed by a 3rd party. A full backup of the database is done daily to both the cloud and to a hard drive that is securely stored. Person(s) Responsible: Jason Fisher, Cindy Johnson, Jim McGoldrick Timing for Implementation: Immediate/Completed

View Audit 345096

Finding 525921 (2023-001)

Material Weakness 2023

Hawkeye Area Community Action Program

IA

Material Weakness Reporting Internal Control / Segregation of Duties

Hawkeye Area Community Action Program, Inc. (HACAP) has migrated our financial accounting software to a data center managed by a 3'' party. A full backup of the database is done daily to both the cloud and to a hard drive that is securely stored. Person(s) Responsible: Paula Mahan, Jim McGoldrock Ti...

Hawkeye Area Community Action Program, Inc. (HACAP) has migrated our financial accounting software to a data center managed by a 3'' party. A full backup of the database is done daily to both the cloud and to a hard drive that is securely stored. Person(s) Responsible: Paula Mahan, Jim McGoldrock Timing for Implementation: Immediate action was taken, and the change was made as soon as the data breach was discovered in October 2023.

View Audit 345096

Finding 525896 (2023-001)

Material Weakness 2023

Moses Lake School District No. 161

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls and did not comply with allowable activities and allowable costs requirements. Name, address, and telephone of District contact person: Mitch Thompson 1620 S. Pioneer Way Moses Lake, WA 98837 (...

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls and did not comply with allowable activities and allowable costs requirements. Name, address, and telephone of District contact person: Mitch Thompson 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corrective action the auditee plans to take in response to the finding: While the district concurs with the finding that it didn’t have adequate internal controls during the 2022-23 school year, the district disagrees that the monies were not spend on allowable costs under the grants. The district has changed leadership as well as accounting staff. Following the change, the new Executive Director of Finance & Operations instituted measures to ensure that the district complies with grant claims and journal entry procedures. One of the changes was that the person who inputs the journal entries has those entries reviewed by another person. This means that if the Accounting Supervisor inputs the journal entry, the Executive Director of Finance & Operations reviews the entry for accuracy as well as if the expenditures are allowable under the new account code(s). One of the other changes put into place was the implementation of uploading the supporting documentation into the accounting system the district uses so that the documentation doesn’t get lost or misplaced. The district realizes the importance of verifying expenditures and internal reviews to ensure accuracy and these two actions by the district will ensure compliance and proper internal controls. Anticipated date to complete the corrective action: 12/31/2024

View Audit 345047 Questioned Costs: $1

Finding 525876 (2023-005)

Material Weakness 2023

County of Solano

CA

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

Federal Agency: U.S. Department of Health and Human Services Program/Cluster: Epidemiology and Laboratory Capacity for Infectious Diseases Federal Assistance Listing Number: 93.323 Pass‐through: California Department of Public Health Award No. and Year: COVID-19ELC48, COVID-19ELC106, 2021/2022 Compl...

Federal Agency: U.S. Department of Health and Human Services Program/Cluster: Epidemiology and Laboratory Capacity for Infectious Diseases Federal Assistance Listing Number: 93.323 Pass‐through: California Department of Public Health Award No. and Year: COVID-19ELC48, COVID-19ELC106, 2021/2022 Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. Corrective action was implemented in April 2023. Responsible Individual(s): Nina Delmendo, Director of Administrative Services Anticipated Completion Date: April 2023

View Audit 345033

Finding 525755 (2023-003)

Material Weakness 2023

Sauk-Suiattle Indian Tribe

WA

Special Tests & Provisions Procurement, Suspension & Debarment Material Weakness

Finding 2023-003 – Special Tests and Provisions – Character Investigations (Material Weakness in Internal Controls over Compliance and Material Noncompliance) Planned Corrective Action: The Tribe will increase the level of background checks regrading all individuals that will encounter ICW children ...

Finding 2023-003 – Special Tests and Provisions – Character Investigations (Material Weakness in Internal Controls over Compliance and Material Noncompliance) Planned Corrective Action: The Tribe will increase the level of background checks regrading all individuals that will encounter ICW children and secure fingerprints checks through an approved agency or credited state, federal or private agency vendor. Name of Responsible Party: Shawnaa Smith Anticipated Completion Date: 12/31/2025

View Audit 344908

Finding 525714 (2023-010)

Significant Deficiency 2023

Child Development Services

ME

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

CDS recognizes there are significant challenges with respect to obtaining and inputting children's financial information into CINC. In response to this finding, CDS moved to improve by continuing to review current policies and procedures and providing CINC data input training for staff. CDS also bud...

CDS recognizes there are significant challenges with respect to obtaining and inputting children's financial information into CINC. In response to this finding, CDS moved to improve by continuing to review current policies and procedures and providing CINC data input training for staff. CDS also budgeted for 1 quality assurance (QA) FTE to centralize the consent to bill workflow and provide payor source validation to improve the accuracy of the data in CINC. Due to a challenging workforce environment, CDS was not able to fill that position with a qualified full-time candidate, hence is utilizing internal staff to supplement. CDS will implement new procedures to clearly update and define timeline expectations at the site level, which will be aided by updating existing forms and full agency staff support. Responsible Party: Dan Hemdal, CDS State Director Anticipated Completion Date: July 1, 2025

View Audit 344878

Finding 525709 (2023-009)

Significant Deficiency 2023

Child Development Services

ME

Allowable Costs / Cost Principles Eligibility Reporting

CDS recognizes the challenges present in the timelines and authorization of Children’s Service plans. In response to this finding, CDS continues to make strides with the staff to address issues as they occur in the monthly meetings and provide the necessary training. Also, with the new data system, ...

CDS recognizes the challenges present in the timelines and authorization of Children’s Service plans. In response to this finding, CDS continues to make strides with the staff to address issues as they occur in the monthly meetings and provide the necessary training. Also, with the new data system, parameters will be put in place to alert staff when an item is out of date along with reports being run and shared weekly on missing and/or outdated documents. The new data system is planned to be in place for July 2025. CDS has had many struggles with staffing and has added positions to strengthen the controls. Responsible Party: Dan Hemdal, CDS State Director Anticipated Completion Date: July 1, 2025

View Audit 344878

Finding 525686 (2023-003)

Material Weakness 2023

Belforest Water Systems, Inc.

AL

Material Weakness Reporting Internal Control / Segregation of Duties

2023-003 – Delinquent and Inaccurate Quarterly Reporting to Lenders – Material Weakness in Internal Controls over Compliance/Material Noncompliance Recommendation: Management should implement a control to ensure that reports related to their grant funding are accurately and timely filed. Action Take...

2023-003 – Delinquent and Inaccurate Quarterly Reporting to Lenders – Material Weakness in Internal Controls over Compliance/Material Noncompliance Recommendation: Management should implement a control to ensure that reports related to their grant funding are accurately and timely filed. Action Taken: The Business Manager created a monthly checklist that includes a monitoring procedure to verify all reporting necessary under contracts and agreements has been accurately prepared and submitted on time. In addition, due dates of required reports are logged on the calendar of the Business Manager. Responsible Person – Business Manager, Marinda Turner Anticipated Completion Date: February 28, 2025

View Audit 344799

Finding 525622 (2023-003)

Material Weakness 2023

Columbus Community School District

IA

Internal Control / Segregation of Duties Reporting

The district continues to find solutions to help segregate duties with our minimally staffed central office (business manager, administrative assistant & nutrition director). Over the past few years, we have begun utilizing our building secretaries for tasks such as entering receipts, writing deposi...

The district continues to find solutions to help segregate duties with our minimally staffed central office (business manager, administrative assistant & nutrition director). Over the past few years, we have begun utilizing our building secretaries for tasks such as entering receipts, writing deposit slips, etc. The district’s business manager & administrative assistant will work with board members on the finance & negotiations committee to develop a plan to add more checks & balances to our current operations. We will use the segregation of duties handbook to help with this process.

View Audit 344740

Finding 525595 (2023-003)

Significant Deficiency 2023

Child Start, Inc.

MT

Reporting Internal Control / Segregation of Duties

Recommendation: We recommend the Organization implement procedures to ensure the accounting records and information pertaining to the audit process are finalized and made available to the auditors to allow adequate time to complete the audit prior to the statutory deadline. Management’s Response: ...

Recommendation: We recommend the Organization implement procedures to ensure the accounting records and information pertaining to the audit process are finalized and made available to the auditors to allow adequate time to complete the audit prior to the statutory deadline. Management’s Response: We concur with the recommendation, and the corrective action will be implemented as of January 31, 2025.

View Audit 344694

Finding 525593 (2023-006)

Material Weakness 2023

Child Start, Inc.

MT

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Recommendation: We recommend the Organization review repair and maintenance accounts at year-end for items above the $5,000 capitalization threshold that are not routine maintenance and make appropriate adjustments as part of the year-end close process. Management’s Response: We concur with the reco...

Recommendation: We recommend the Organization review repair and maintenance accounts at year-end for items above the $5,000 capitalization threshold that are not routine maintenance and make appropriate adjustments as part of the year-end close process. Management’s Response: We concur with the recommendation, and the corrective action will be implemented as of January 31, 2025.

View Audit 344694

Finding 525591 (2023-004)

Material Weakness 2023

Child Start, Inc.

MT

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

Recommendation: We recommend the Organization obtain a better understanding of the accounting system to allow for a thorough year-end close and review process. The year-end review should include reviewing current balances compared to the prior year, reviewing grant drawdowns near year-end to ensure ...

Recommendation: We recommend the Organization obtain a better understanding of the accounting system to allow for a thorough year-end close and review process. The year-end review should include reviewing current balances compared to the prior year, reviewing grant drawdowns near year-end to ensure they are recognized in the fiscal year the related costs were incurred, agreeing federal revenues earned to federal expenditures for cost-reimbursable grants, and reviewing details of account balances, as necessary, prior to providing the trial balance for audit. Management’s Response: We concur with the recommendation, and the corrective action will be implemented as of January 31, 2025.

View Audit 344694

Finding 525590 (2023-002)

Material Weakness 2023

Child Start, Inc.

MT

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Recommendation: We recommend the Organization perform a thorough year-end review which should include comparing current balances to the prior year, reviewing details of account balances, as necessary, and reviewing journal vouchers posted during the year for reasonableness, prior to providing the tr...

Recommendation: We recommend the Organization perform a thorough year-end review which should include comparing current balances to the prior year, reviewing details of account balances, as necessary, and reviewing journal vouchers posted during the year for reasonableness, prior to providing the trial balance for audit. Management’s Response: We concur with the recommendation, and the corrective action will be implemented as of January 31, 2025.

View Audit 344694

Finding 525580 (2023-002)

Material Weakness 2023

Chariton Community School District

IA

Internal Control / Segregation of Duties Reporting

The District is working together to split district tasks to adequately segregate duties.

View Audit 344687

Finding 525572 (2023-003)

Significant Deficiency 2023

Linesville Borough, Crawford County

PA

Internal Control / Segregation of Duties

Management was originally unaware of their requirement and have subsequently worked on rectifying with this current submission. Management has identified that they exceeded the threshold for single audit requirements for the subsequent year and will look to submit their subsequent audit in a timely ...

Management was originally unaware of their requirement and have subsequently worked on rectifying with this current submission. Management has identified that they exceeded the threshold for single audit requirements for the subsequent year and will look to submit their subsequent audit in a timely fashion. This issue does not appear to be an issue in the future.

View Audit 344669

Finding 525265 (2023-004)

Material Weakness 2023

Young Mens Christian Association of Boulder Valley

CO

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

Recommendation – We recommend that management ensure that supporting reports are current and accurate for expenses charged to federal programs to ensure future compliance with applicable federal cost rules. Views of Responsible Officials and Planned Corrective Actions – Reports will be reviewed and ...

Recommendation – We recommend that management ensure that supporting reports are current and accurate for expenses charged to federal programs to ensure future compliance with applicable federal cost rules. Views of Responsible Officials and Planned Corrective Actions – Reports will be reviewed and retained to support expenses in the future.

View Audit 344486

Finding 525262 (2023-001)

Material Weakness 2023

Young Mens Christian Association of Boulder Valley

CO

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Recommendation — We recommend that management ensure that records are retained to support the validity of expenses charged to federal programs. Views of Responsible Officials and Planned Corrective Actions — Management agrees with the finding and in the future will take steps to retain or insure tha...

Recommendation — We recommend that management ensure that records are retained to support the validity of expenses charged to federal programs. Views of Responsible Officials and Planned Corrective Actions — Management agrees with the finding and in the future will take steps to retain or insure that access to records continues to be available in instances of system migrations.

View Audit 344486

Finding 525115 (2023-006)

Significant Deficiency 2023

Mary's Center for Maternal and Child Care, Inc.

DC

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.414

Management acknowledges that the organization operated with provisional rates in 2023 and did not update to actual indirect rates. Management has calculated actual rates for 2023, will update its NICRA for new provisional rates for 2025 and will institute a policy of updated rates on an annual basis...

Management acknowledges that the organization operated with provisional rates in 2023 and did not update to actual indirect rates. Management has calculated actual rates for 2023, will update its NICRA for new provisional rates for 2025 and will institute a policy of updated rates on an annual basis including computing actual indirect cost rates at the conclusion of each audit. Anticipated Completion Date: 3/31/2025 Responsible Contact Person: Tony Ricciardella, Interim Chief Financial Officer and Alison Roca, Controller

View Audit 344384

Corrective Action Plans

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