Corrective Action Plans

Finding 1177927 (2023-001)

Material Weakness 2023

NY

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

The Organization has developed and implemented written procedures to ensure timely submission of the data collection form and reporting package to the FAC. These procedures: (1) assign primary responsibility for the FAC submission to the Director; (2) require preparation of the FAC submission checkl...

The Organization has developed and implemented written procedures to ensure timely submission of the data collection form and reporting package to the FAC. These procedures: (1) assign primary responsibility for the FAC submission to the Director; (2) require preparation of the FAC submission checklist immediately upon receipt of the draft auditor’s reports; and (3) incorporate the FAC deadline into the Organization’s annual compliance calendar. Training on the new procedures was provided to key finance staff.

View Audit 391290

Finding 1177692 (2023-001)

Material Weakness 2023

Alameda County Deputy Sheriff's Activities League Inc.

CA

Material Weakness Reporting Internal Control / Segregation of Duties

Late Submission of the Single Audit - (Material Weakness) - Repeated (Prior Year Finding 2022-002): Management's Response: Management acknowledges the ﬁnding related to the late submission of the SF-SAC Single Audit Data Collection Form for the year ended June 30, 2023. The delay was primarily attri...

Late Submission of the Single Audit - (Material Weakness) - Repeated (Prior Year Finding 2022-002): Management's Response: Management acknowledges the ﬁnding related to the late submission of the SF-SAC Single Audit Data Collection Form for the year ended June 30, 2023. The delay was primarily attributable to a period of signiﬁcant organizational transition, including major management changes and a downsizing of the organization, which substantially constrained internal capacity during the audit and reporting period. As a result, certain required information necessary to complete the Single Audit was not available within the required timeframe. Management recognizes the importance of timely Single Audit submission and the impact of late ﬁling on the organization’s low-risk auditee status. To remediate this issue, management has implemented corrective actions to strengthen planning and oversight of the audit process, including establishing earlier internal deadlines for year-end close activities, improving cross-functional coordination for audit deliverables, and engaging auditors earlier following year end. Management has also implemented a formal tracking process to monitor Single Audit milestones and submission deadlines to ensure timely ﬁling with the Federal Audit Clearinghouse going forward. Estimated Completion Date: Management expects these corrective actions to be eﬀective beginning with the single audit for the ﬁscal year ending June 30, 2024. Responsible Party: Accounting Manager

View Audit 391109

Finding 1176970 (2023-004)

Material Weakness 2023

Papa Ola Lokahi

HI

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.512 § 200.514

Views of Responsible Officials and Planned Corrective Action The Organization concurred with the prior year (2022-004) and current year renumbered recommendation (2023-004), acknowledging that the unexpected resignation of the former independent auditor (January 2023), and the domino effect of a del...

Views of Responsible Officials and Planned Corrective Action The Organization concurred with the prior year (2022-004) and current year renumbered recommendation (2023-004), acknowledging that the unexpected resignation of the former independent auditor (January 2023), and the domino effect of a delay in securing a new independent auditor (April 2023) and related Organization and new auditor scheduling and staffing challenges, persists. The Organization notes the status and progress of the following single audits: • June 30, 2022, filed in the Federal Audit Clearinghouse in February 2025; • June 30, 2023, field work began March 2025, report draft issued February 2026 and scheduled for Board action; • June 30, 2024, field work began January 2026 and in progress; and • June 30, 2025, pending receipt of auditor engagement letter. The Organization notes the corrective actions that have been implemented, regarding internal controls to ensure compliance with the Uniform Guidance with respect to the submission deadline of single audit reports and the Data Collection Form: A. Internal Controls in Practice Since Inception of New Auditor Engagement – April 2023 As noted in the prior year corrective action response, the Organization established internal compliance controls related to the timely submission of single audit reports. Such process and review controls are implemented by the director of administrative operations, chief of staff (since December 2024), and chief executive officer; and subsequently communicated to the Board finance sub-committee and full Board, including the documented Board action(s) taken (e.g., Board agenda, minutes). B. Financial Policies and Procedures – May 2025. By May 2025, the Organization completed financial policies related to: implementation of significant accounting policies, internal control environment, cash and banking, cash disbursements and check issuance, payroll processes, procure to pay and revenue recognition policies, processes and procedures. Note the internal control policy of the Organization documents process and review controls, which were already in practice, applying to the timely filing of single audit reports. The current practices of the Organization, to the present period of the report dated March 2, 2026, is consistent with established process and review controls for timely submission of single audit reports.

View Audit 390799

Finding 1176468 (2023-007)

Material Weakness 2023

Mississippi Valley Workforce Development Board

IA

Procurement, Suspension & Debarment Cash Management Equipment & Real Property Management

We will review policies and procedures for expenses to ensure that all payments have an evidenced independent review prior to payment.

View Audit 390285

Finding 1176278 (2023-001)

Material Weakness 2023

CITY OF FARRELL

PA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Reporting § 200.403

CONDITION: During the calendar year 2023, the City did not record the necessary adjustments to the various ‘Fund’ general ledgers of the City to properly reconcile certain balance sheet accounts, such as interfund receivables and payables, and payroll-related liabilities to the underlying supporting...

CONDITION: During the calendar year 2023, the City did not record the necessary adjustments to the various ‘Fund’ general ledgers of the City to properly reconcile certain balance sheet accounts, such as interfund receivables and payables, and payroll-related liabilities to the underlying supporting documentation available at the City. This included the City’s Community Development Block Grant (CDBG) Program. As a result, the financial position and results of operations as shown throughout the calendar year were inaccurately stated. CRITERIA: Prudent internal control procedures in the areas of general ledger management and financial reporting include the reconciliation of all general ledger account balances to underlying supporting documentation monthly with independent oversight and approval as part of the process. In specific as it relates to federal programs, Section 2 CFR 200.403(g) of the Uniform Guidance requires that federal costs must be adequately documented which would include the City’s Federal Programs general ledger which accounts for the financial activity of the City’s Community Development Block Grant Program.MANAGEMENT’S CORRECTIVE ACTION PLAN: Management of the City is reviewing the options as presented by the Audit Firm’s recommendation for feasibility considering current manpower, expertise, and budgetary constraints. In addition, the City plans to ensure that written procedures for all accounting functions are implemented, reviewed and updated as necessary with the objective of ensuring that all applicable balance sheet account balances are accurate and supported by the underlying documentation available at the City. The City is currently in continuous communication with the Audit Firm for specific recommendations regarding the handling of interfund receivables and payables, and payroll-related liabilities, so as to ensure the accuracy of the City’s financial reporting. The timeframe for completion of this review will occur during the first six months of calendar year 2026 with the intention of having the City be in full compliance with Section 2 CFR 200.403(g) of the Uniform Guidance which requires federal costs to be adequately documented which would include the applicable general ledgers of the City.

View Audit 390127

Finding 1176186 (2023-002)

Material Weakness 2023

City of Pekin

IL

Internal Control / Segregation of Duties

Condition: Previously and during audit fieldwork, our testing resulted in audit adjustments in order to present materially accurate financial statements. Plan: The Director of Finance, along with staff, will continue to review year-end adjustments as part of the audit preparation process and work to...

Condition: Previously and during audit fieldwork, our testing resulted in audit adjustments in order to present materially accurate financial statements. Plan: The Director of Finance, along with staff, will continue to review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork. Anticipated Date of Completion: Fiscal Year 2025 Name of Contact Person: Eric Dubrowski, Finance Director Management Response: The City has hired qualified accounting staff to strengthen year-end close procedures and address the timely preparation of journal entries. In addition, the City has increased training efforts to reinforce proper accounting practices and year-end processes.

View Audit 389998

Finding 1176185 (2023-001)

Material Weakness 2023

City of Pekin

IL

Cash Management Reporting Matching / Level of Effort / Earmarking

Condition: During audit fieldwork, testing resulted in a restatement of fund balance related to the implementation of a new capital asset policy, implementation of GASB Statement No. 87, and the write-off of forgivable loan balances. Plan: The City and its Finance Department will continue implementi...

Condition: During audit fieldwork, testing resulted in a restatement of fund balance related to the implementation of a new capital asset policy, implementation of GASB Statement No. 87, and the write-off of forgivable loan balances. Plan: The City and its Finance Department will continue implementing revised policies and new accounting standards, some of which may require retroactive restatements. The City will also continue to evaluate the appropriateness of receivable balances, including forgivable loans, prior to audit fieldwork. Anticipated Date of Completion: Fiscal Year 2024 Name of Contact Person: Eric Dubrowski, Finance Director Management Response: As part of its internal review of capital assets, the City implemented a revised capital asset policy. This policy significantly reduced the number of assets required to be tracked while retaining the vast majority of assets on the City’s books, resulting in improved compliance and increased administrative efficiency. The City reviews the implementation of new GASB pronouncements with its auditors in advance of each applicable reporting period. Forgivable loan balances previously corresponded to liens placed on properties and notes issued to borrowers. Upon reevaluation of the criteria required for forgiveness, the City concluded that these loans were highly likely to be forgiven. In the limited circumstance where forgiveness would not occur, such as a borrower ceasing operations, collection of the loan would also be unlikely. As a result, the City determined that these balances should be removed retroactively from the balance sheet, resulting in a restatement of fund balance.

View Audit 389998

Finding 1175577 (2023-004)

Material Weakness 2023

Colfax County

NM

Cash Management Period of Performance Reporting § 200.302 § 200.303

Colfax County agreed to be the fiscal agent for a collaborative project involving several state and federal agencies within NM, CO, and KS along with private corporations including BNSF and AMTRAK. Colfax County did not have the staffing or cash flow necessary to facilitate such a large project. Cou...

Colfax County agreed to be the fiscal agent for a collaborative project involving several state and federal agencies within NM, CO, and KS along with private corporations including BNSF and AMTRAK. Colfax County did not have the staffing or cash flow necessary to facilitate such a large project. County Manager and Financial Specialist were not trained in Railroad project management. Changes in staff within the County Manager’s Office and private corporations as well as state and federal agencies resulted in change in requirements, poor communication, and delay in reporting ultimately resulting in disruption of reimbursement to the County. Colfax County worked with NM Department of Transportation and Federal Railroad Administration to collect project status information and submit all outstanding progress reports. To date Colfax County 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 389365

Finding 1175541 (2023-007)

Material Weakness 2023

Saint Anthony Health Ministries and Subsidiaries

IL

Subrecipient Monitoring Material Weakness Reporting § 200.334

The Organization hired a new grant and partnership specialist. This specialist attaches all relevant support for expenditure to the internal monthly grant reporting and ensures that all expenditures are fully supported by appropriate detail. This detail is on a shared drive with finance and is revie...

The Organization hired a new grant and partnership specialist. This specialist attaches all relevant support for expenditure to the internal monthly grant reporting and ensures that all expenditures are fully supported by appropriate detail. This detail is on a shared drive with finance and is reviewed by the vice president of finance.

View Audit 389331

Finding 1175220 (2023-005)

Material Weakness 2023

Cooperstown Medical Center D/b/a Dakota Regional Medical Center

ND

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking

Federal Agency Name Department of Agriculture Federal Assistance Listing #10.766 Program Name Community Facilities Loan and Grants Cluster Finding Summary The Medical Center does not ensure that the required USDA Accounts (General Account, Construction Account, Debt Service Account, and Reserve Acco...

Federal Agency Name Department of Agriculture Federal Assistance Listing #10.766 Program Name Community Facilities Loan and Grants Cluster Finding Summary The Medical Center does not ensure that the required USDA Accounts (General Account, Construction Account, Debt Service Account, and Reserve Account) were reconciled on a timely basis. This increases the possibility that errors related to the USDA Accounts and other accounts impacted by the USDA Accounts, including construction in progress, are not properly stated in the financial statements. In addition, there could be amounts expended from the USDA Accounts that do not meet the requirements and those expenditures would not be identified in a timely manner. Corrective Action Plan Internal controls will be updated to have a formalized process established to ensure timely reconciliation of the USDA Accounts as well as a review process of those reconciliations each month Responsible Individuals Judy Monson, CFO; Nikki Lindsey, CEO; Jasen Walker, Controller Anticipated Completion Date Complete.

View Audit 388912

Finding 1174703 (2023-014)

Material Weakness 2023

City of Woonsocket

RI

Special Tests & Provisions HUD Housing Programs Significant Deficiency

Reference Number: 2023-014 Finding: Housing Quality Standards Inspections for the HOME Program Name of Contact Person: Lara Auclair Corrective Active Plan: The division of housing and community development is now fully staffed, which will ensure that proper monitoring is completed annually. Current ...

Reference Number: 2023-014 Finding: Housing Quality Standards Inspections for the HOME Program Name of Contact Person: Lara Auclair Corrective Active Plan: The division of housing and community development is now fully staffed, which will ensure that proper monitoring is completed annually. Current staff has completed HUD training modules on monitoring to ensure that monitoring that takes place will follow all guidelines. With the updated catalogue of all HOME loans, the division of housing and community development can have an accurate list of properties that are in the period of affordability and subject to monitoring. Staff will refer to monitoring files from previous years to create documents and letters to be sent to homeowners. Proposed Completion Date: 6/30/26

View Audit 388245

Finding 1174702 (2023-013)

Material Weakness 2023

City of Woonsocket

RI

Procurement, Suspension & Debarment Eligibility HUD Housing Programs

Reference Number: 2023-013 Finding: Eligibility Determinations for the HOME Program Name of Contact Person: Lara Auclair Corrective Active Plan: The City of Woonsocket has developed policies and procedures in order to facilitate the proper standards for documentation of income eligibility. The depar...

Reference Number: 2023-013 Finding: Eligibility Determinations for the HOME Program Name of Contact Person: Lara Auclair Corrective Active Plan: The City of Woonsocket has developed policies and procedures in order to facilitate the proper standards for documentation of income eligibility. The department will ensure that proper approvals will be solicited from the HOME Program Compliance Officer after thorough review. Written agreement documentation will be revised to include the requirements from the new compliance manual. The City of Woonsocket plans to procure grant management software which will streamline the application process and allow for improved recordkeeping to ensure compliance with all policies and procedures. Proposed Completion Date: 6/30/26

View Audit 388245

Finding 1174698 (2023-010)

Material Weakness 2023

City of Woonsocket

RI

Material Weakness Reporting Internal Control / Segregation of Duties § 200.328 § 200.329

Reference Number: 2023-010 Finding: Improve Controls and Compliance with Reporting Name of Contact Person: Lorina Esposito Corrective Active Plan: In the past year, the City has fully staffed the division of housing and community development which has led to the successful submission of the 2024 CAP...

Reference Number: 2023-010 Finding: Improve Controls and Compliance with Reporting Name of Contact Person: Lorina Esposito Corrective Active Plan: In the past year, the City has fully staffed the division of housing and community development which has led to the successful submission of the 2024 CAPER. The staff worked diligently to find all required data for the report and participated in training courses to prepare for future CAPERs. Proposed Completion Date: 3/31/26

View Audit 388245

Finding 1174694 (2023-008)

Material Weakness 2023

City of Woonsocket

RI

Material Weakness Reporting Internal Control / Segregation of Duties § 200.328 § 200.329

Reference Number: 2023-008 Finding: Improve Controls and Compliance with Reporting Name of Contact Person: Christine Chamberland Corrective Active Plan: The City will develop and implement formal written procedures for preparing, submitting, and retaining all required quarterly performance and evalu...

Reference Number: 2023-008 Finding: Improve Controls and Compliance with Reporting Name of Contact Person: Christine Chamberland Corrective Active Plan: The City will develop and implement formal written procedures for preparing, submitting, and retaining all required quarterly performance and evaluation reports in compliance with program requirements. Designated staff will be responsible for tracking reporting deadlines, ensuring timely submissions, and maintaining thorough documentation of all reports. Management will conduct regular reviews to monitor compliance and address any deficiencies promptly. Proposed Completion Date: 6/30/26

View Audit 388245

Finding 1174692 (2023-006)

Material Weakness 2023

City of Woonsocket

RI

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303

Reference Number: 2023-006 Finding: Improve Segregation of Duties over Expenditure Approvals Name of Contact Person: Christine Chamberland Corrective Active Plan: The City will establish formal procedures to ensure that the responsibilities for approving purchase orders and invoices are assigned to ...

Reference Number: 2023-006 Finding: Improve Segregation of Duties over Expenditure Approvals Name of Contact Person: Christine Chamberland Corrective Active Plan: The City will establish formal procedures to ensure that the responsibilities for approving purchase orders and invoices are assigned to different individuals, thereby maintaining effective segregation of duties. In instances where staffing limitations make segregation impractical, management will implement compensating controls, including independent review and approval of these transactions. Documentation of all reviews and approvals will be maintained for audit purposes. Training will be provided to relevant staff to ensure understanding and compliance with these procedures. Proposed Completion Date: 6/30/26

View Audit 388245

Finding 1174289 (2023-008)

Material Weakness 2023

County of Lassen

CA

Internal Control / Segregation of Duties

Highway Planning and Construction – Assistance Listing No. 20.205 Recommendation: We recommend that the County of Lassen strengthen its internal controls to ensure that all required documentation supporting the implementation of its Quality Assurance Program is retained and readily available for aud...

Highway Planning and Construction – Assistance Listing No. 20.205 Recommendation: We recommend that the County of Lassen strengthen its internal controls to ensure that all required documentation supporting the implementation of its Quality Assurance Program is retained and readily available for audit purposes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We were unaware the auditor’s office needed documentation for the quality assurance program. We have notified public works to forward us the information. Name(s) of the contact person(s) responsible for corrective action: Pete Heimbigner Planned completion date for corrective action plan: September 18, 2025

View Audit 388041

Finding 1174193 (2023-001)

Material Weakness 2023

Gbapp, Inc.

CT

Material Weakness Reporting Internal Control / Segregation of Duties

Description of Finding: GBAPP, Inc. was unable to prepare financial statements, a schedule of federal awards and a schedule of state financial assistance that complied with Generally Accepted Accounting Principles (GAAP) and governmental professional standards on a timely basis. Significant adjustme...

Description of Finding: GBAPP, Inc. was unable to prepare financial statements, a schedule of federal awards and a schedule of state financial assistance that complied with Generally Accepted Accounting Principles (GAAP) and governmental professional standards on a timely basis. Significant adjustments, subsequent to year end, were required to conform the financial statements and schedules to professional standards in all material respects. Accordingly, the Federal Data Collection Form and the Connecticut EARS filings were not submitted timely. Statement of Concurrence or Nonconcurrence: GBAPP, Inc. concurs with this audit finding. Corrective Action: Management has since retained additional personnel to assist in performing these duties and is in the process of implementing additional policies and procedures. GBAPP supplemented its accounting personnel with an external CPA with extensive experience in accounting and reporting for non-profit organizations that receive federal and state funding, and who also possesses the suitable skills, knowledge and experience in financial, government and grants management reporting to ensure that this finding will not be repeated. Name of Contact Person: Nancy Kingwood President/Executive Director 203-366-8255 nkingwood@gbapp.org Projected Completion Date: Immediately

View Audit 387906

Finding 1174136 (2023-002)

Material Weakness 2023

HOMES OF MONTCLAIR ECUMENICAL CORP

NJ

Subrecipient Monitoring HUD Housing Programs Material Weakness

During 2020 – 2022, HOMECorp’s management team was significantly impacted by COVID and despite PPP loan retention efforts we lost all our staff and transitioned our HUD Certified Housing Counselor to Property Manager. Due to staffing shortages and restricted to access to apartments as a result of he...

During 2020 – 2022, HOMECorp’s management team was significantly impacted by COVID and despite PPP loan retention efforts we lost all our staff and transitioned our HUD Certified Housing Counselor to Property Manager. Due to staffing shortages and restricted to access to apartments as a result of health concerns, our property manager was unable to perform Housing Quality Standards Inspections. The new Executive Director has contracted with a General Contractor to help assist our property manager with Housing Quality Standards Inspections. These inspections are conducted annually with detailed inspection logs for HVAC, Painting, Fire Safety, and major unit renovations maintained and tracked in our digital database. These logs are reviewed and updated on a quarterly basis to ensure timeliness in compliance and maintenance requests.

View Audit 387791

Finding 1174132 (2023-003)

Material Weakness 2023

Norman County

MN

Cash Management Reporting Significant Deficiency § 200.303

Finding Number: 2023-003 Finding Title: Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Taylor Spilde Corrective Action Planned: Taylor has been receiving supporting documents and reports since 1/1/2024. Taylor received notification sinc...

Finding Number: 2023-003 Finding Title: Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Taylor Spilde Corrective Action Planned: Taylor has been receiving supporting documents and reports since 1/1/2024. Taylor received notification since 2024 and has been reporting since receiving notification. Anticipated Completion Date: 1/1/2024

View Audit 387778

Finding 1174131 (2023-002)

Material Weakness 2023

Norman County

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding Number: 2023-002 Finding Title: Eligibility - MAXIS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Teri Taylor Corrective Action Planned: Implementation of quarterly internal auditing of cases Annual Public Assistance Program review/train...

Finding Number: 2023-002 Finding Title: Eligibility - MAXIS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Teri Taylor Corrective Action Planned: Implementation of quarterly internal auditing of cases Annual Public Assistance Program review/trainings for staff Anticipated Completion Date: Quarterly internal audits anticipated start date: April 2026 Anticipated completion date of ongoing program training: July 2026

View Audit 387778

Finding 1173693 (2023-001)

Material Weakness 2023

Coryell County Memorial Hospital Authority

TX

Reporting Internal Control / Segregation of Duties

Coryell County Memorial Hospital Authority implemented enhanced financial reporting procedures effective November 1, 2024. These procedures include the use of more detailed reports with sub-categories of expenses rather than reliance solely on the Authority’s summarized income statement when aggrega...

Coryell County Memorial Hospital Authority implemented enhanced financial reporting procedures effective November 1, 2024. These procedures include the use of more detailed reports with sub-categories of expenses rather than reliance solely on the Authority’s summarized income statement when aggregating data. Although corrective action was implemented prior to issuance of the audit report, the finding is reported because the condition existed during the audit period. Management believes these procedures have been operating effectively since implementation and will prevent recurrence.

View Audit 387400

Finding 1173467 (2023-003)

Material Weakness 2023

City of Colonial Heights

VA

Special Tests & Provisions Cash Management Internal Control / Segregation of Duties

December 23, 2025 The City of Colonial Heights respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24018 Audit period: June 30, 2023 The fin...

December 23, 2025 The City of Colonial Heights respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24018 Audit period: June 30, 2023 The findings from the June 30, 2023 Schedule of Findings and Questioned Costs (the “Schedule”) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS – FINANCIAL STATEMENT AUDIT 2023-001: Fund Balance Adjustments (Material Weakness) Condition: During our review of beginning fund balances, we noted that several fund balances did not agree to the ending amounts on the previous year’s annual comprehensive financial report due to issues with a financial software conversion during the fiscal year. As a result, adjustments were made to beginning fund balances during the audit. Criteria: Due to the financial software conversion, various fund balances were misstated due to the way the software was converting the fold balances and posting some new transactions. Cause: The financial software conversion lead to errors in fund balance reporting. Effect: Fund balance for several funds was materially misstated. Recommendation: We recommend correcting software issues and reconciling the prior year ending fund balances from the annual comprehensive financial report to the current year general ledger prior to fiscal year- end. Corrective Action: Management has noted the software issues for prior year ending fund balance reconciliation. The department has worked with the software vendor to resolve the underlying issues for prior year end fund balances and will continue to monitor for the following fiscal year audit to ensure the issue is fully resolved.. The software vendor also showed management a report to run on a monthly basis to check for any imbalances. Management will run this report at least monthly to check for imbalances going forward. FINDINGS – FINANCIAL STATEMENT AUDIT (CONTINUED) 2023-002: Audit Adjustments (Material Weakness) Condition: During the audit, we noted material year-end audit adjustments were required due to software conversion issues. These audit adjustments were required to ensure that the financial statements were prepared in accordance with accounting principles generally accepted in the United States of America. The adjustments were related to fund balance, trial balance discrepancies, and governmental account receivables. Criteria: Fund balance, various trial balance accounts, and governmental accounts receivables were initially materially misstated before audit adjustments were made. Cause: The financial software conversion lead to errors in financial reporting for some accounts. Effect: The ending balance for several accounts were materially misstated. Recommendation: We recommend establishing procedures in which qualified supervisors are reviewing year-end workpapers and reconciliations that feed into the final general ledger and focusing on the accuracy of year-end balances. We also recommend correcting any issues caused by the software conversion. Corrective Action: Management is working to establish procedures for qualified supervisors to review year-end workpapers and reconciliations that feed into the final general ledger. The department continues to correct issues caused by the software conversion. In addition, management has contracted with a consultant who is fully focused on audit work and will consider pre-audit engagements in the future. FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAM AUDIT 2023-003: COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Fund – ALN #84.425D and COVID-19 American Rescue Plan Elementary and Secondary School Emergency Relief Fund (ARP ESSER) – ALN #84.425U, Special Tests and Provisions – Wage Rate (Material Noncompliance) Condition: During our review of the 1 applicable contract related to a federally funded project, we noted that the contract did not include the Wage Rate (Davis Bacon Act) and DOL regulations. Criteria: Federally funded projects under ESSER must comply with the Davis Bacon Act in the written contract. Cause: The omission of this clause was due to oversight. Effect: The written contract was not in compliance with required disclosures related to the Davis Bacon Act. Recommendation: We recommend that a process be put in place that ensures that all contracts related to federally funded projects include necessary DOL regulations. Corrective Action: Management will implement processes to ensure that any future contracts for federally funded projects will include the Wage Rate (Davis Bacon Act) and DOL regulations to ensure compliance. 2023-004: Highway Planning and Construction – ALN # 20.205, COVID-19 Coronavirus State and Local Fiscal Recovery Funds – ALN # 21.027, Special Education - Grants to States – ALN # 84.027, Special Education - Preschool Grants – ALN # 84.173, COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Fund – ALN # 84.425D, and COVID-19 American Rescue Plan Elementary and Secondary School Emergency Relief Fund (ARP ESSER) – ALN # 84.425U, Late Filling of Data Collection Form Condition: The City did not submit the data collection form for the year ended June 30, 2023 timely. For June 30, 2023 year-end audits, under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to submit the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or nine months after the entity’s fiscal year-end. FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAM AUDIT (CONTINUED) 2023-004: Highway Planning and Construction – ALN # 20.205, COVID-19 Coronavirus State and Local Fiscal Recovery Funds – ALN # 21.027, Special Education - Grants to States – ALN # 84.027, Special Education - Preschool Grants – ALN # 84.173, COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Fund – ALN # 84.425D, and COVID-19 American Rescue Plan Elementary and Secondary School Emergency Relief Fund (ARP ESSER) – ALN # 84.425U, Late Filling of Data Collection Form Criteria: The City is required to submit the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the City’s annual audit or nine months after the City’s fiscal year-end. Cause: The data collection for was not filed timely due to the timing of the issuance of the City’s ACFR. Effect: The data collection form was not filed timely. Recommendation: Management should take steps to ensure that the firm is filed in a timely manner. Corrective Action: Management will work to complete the annual audit in a more timely manner, which is necessary to submit the annual data collection form in a more timely manner in future years. If the Federal Audit Clearinghouse has questions regarding this plan, please call Christina Sadler, Director of Finance at 804-520-9261. Sincerely yours, Christina E Sadler Director of Finance

View Audit 387200

Finding 1173373 (2023-006)

Material Weakness 2023

Jackson County

OH

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

The new VIP processing system and accompanying spreadsheet is now used to complete a more thorough list for the Board for approval.

View Audit 387032

Finding 1173372 (2023-005)

Material Weakness 2023

Jackson County

OH

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

Timesheets will be signed off on by the Health Commissioner or by the department director (Nursing, Environmental Health, Community Health, Administration). Staff will be required to present the timesheets to their supervisor before turning them in for processing. All unsigned timesheets will be ret...

Timesheets will be signed off on by the Health Commissioner or by the department director (Nursing, Environmental Health, Community Health, Administration). Staff will be required to present the timesheets to their supervisor before turning them in for processing. All unsigned timesheets will be returned to the department director and will not be processed until signed.

View Audit 387032

Finding 1173302 (2023-005)

Material Weakness 2023

South Dakota Urban Indian Health, Inc.

SD

Material Weakness Reporting Equipment & Real Property Management § 200.302 § 200.333

2023 – 005: Reporting (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2021-005 and 2022-005) Material Weakness – 93.U01 Title V Condition: The Organization was unable to provide any of the required reports for the Title V program, including the financial report, activity narrative, ...

2023 – 005: Reporting (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2021-005 and 2022-005) Material Weakness – 93.U01 Title V Condition: The Organization was unable to provide any of the required reports for the Title V program, including the financial report, activity narrative, third-party income report, GPRA/GPRAMA, urban data standards, and property inventory. Without these reports, we were unable to perform the necessary audit procedures to assess compliance with federal requirements. Corrective Action Plan: As of October 1, 2024, the start of FY25 QuickBooks has been the only software used and Revenue and Disbursements are being classed by Fund. General ledgers are reconciled monthly. Management has implemented procedures and training to assure financial report, activity narrative, third-party income report, GPRA/GPRAMA, urban data standards, and property inventory are completed and retained.

View Audit 386840

Corrective Action Plans

Filters