Corrective Action Plans

Finding 509788 (2023-005)

Material Weakness 2023

Boys & Girls Clubs of Central Georgia, Inc.

GA

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties

Recommendation: The Organization should ensure that terms and conditions of grant awards are reviewed to identify unallowable activities. The Organization should also implement procedures to ensure that costs being charged to the grant program are reviewed and approved. Views of Responsible Official...

Recommendation: The Organization should ensure that terms and conditions of grant awards are reviewed to identify unallowable activities. The Organization should also implement procedures to ensure that costs being charged to the grant program are reviewed and approved. Views of Responsible Officials: Management of BGCCG acknowledges the finding and concurs with the recommendation. Response of Responsible Officials: To continuously improve BGCCG’s Accounting and Financial Reporting, workflow, and internal controls, BGCCG has begun the process to transition the back-office accounting providers from part-time status to full-time status to sufficiently accommodate the needs of the Organization. BGCCG will employ a full-time Chief Finance & Administrative Officer (CFAO), preferably with CPA/CGMA certification, and strong analytical and financial modeling and forecasting skills as well as deep knowledge of GAAP for nonprofits. This pivotal role will provide strategic direction to ensure the financial health of the Organization while driving innovative financial solutions. The CFAO will oversee all financial and accounting operations of the Organization, including the creation and execution of sound financial policies, procedures and internal controls, budgeting, accounting, cash and debt management, audits, investments, tax compliance, and weekly Accounting and Finance reporting to the CEO and Board Finance Chair. The CFAO will report directly to the CEO. This position will be employed on or before December 31, 2024. BGCCG will also employ a full-time Finance Manager (FM) with commensurate experience that demonstrates exemplary strategic and financial acumen. The FM will be responsible for intermediate-level finance and accounting functions such as general ledger/account maintenance, timely account reconciliation, accounts payable, accounts receivables, data processing, payroll processing, and reporting to the CFAO. The FM will report directly to the CFAO. This position will be employed on or before December 31, 2024. Upon the hiring and on-boarding of the CFAO and FM, BGCCG will immediately begin the process of updating its Financial Management & Accounting Control Policies & Procedures to further strengthen BGCCG’s internal controls. Corrective Action Plan: Upon the hiring and on-boarding of the new full-time CFAO and FM, management of BGCCG will work closely with the CFAO and FM to immediately implement a process to ensure that terms and conditions of state and/or federal grant awards are reviewed by the CFAO and FM to identify unallowable activities. Identification of unallowable activities will be conveyed to all relevant parties. BGCCG management will also work closely with the CFAO and FM to implement procedures for pre-reviewing and pre-approval of all recommended purchases/costs to be charged to state and/or federal grant programs. Acknowledged, Phillip Bryant President & CEO

View Audit 329517

Finding 509787 (2023-004)

Material Weakness 2023

Boys & Girls Clubs of Central Georgia, Inc.

GA

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Recommendation: The Organization should establish procedures to ensure that timesheets for all employees charging time to Federal grant programs are reviewed and approved and to ensure that all non-payroll expenditures charged to Federal grant programs are reviewed and approved. Views of Responsibl...

Recommendation: The Organization should establish procedures to ensure that timesheets for all employees charging time to Federal grant programs are reviewed and approved and to ensure that all non-payroll expenditures charged to Federal grant programs are reviewed and approved. Views of Responsible Officials: Management of BGCCG acknowledges the finding and concurs with the recommendation. Response of Responsible Officials: To continuously improve BGCCG’s Accounting and Financial Reporting, workflow, and internal controls, BGCCG has begun the process to transition the back-office accounting providers from part-time status to full-time status to sufficiently accommodate the needs of the Organization. BGCCG will employ a full-time Chief Finance & Administrative Officer (CFAO), preferably with CPA/CGMA certification, and strong analytical and financial modeling and forecasting skills as well as deep knowledge of GAAP for nonprofits. This pivotal role will provide strategic direction to ensure the financial health of the Organization while driving innovative financial solutions. The CFAO will oversee all financial and accounting operations of the Organization, including the creation and execution of sound financial policies, procedures and internal controls, budgeting, accounting, cash and debt management, audits, investments, tax compliance, and weekly Accounting and Finance reporting to the CEO and Board Finance Chair. The CFAO will report directly to the CEO. This position will be employed on or before December 31, 2024. BGCCG will also employ a full-time Finance Manager (FM) with commensurate experience that demonstrates exemplary strategic and financial acumen. The FM will be responsible for intermediate-level finance and accounting functions such as general ledger/account maintenance, timely account reconciliation, accounts payable, accounts receivables, data processing, payroll processing, and reporting to the CFAO. The FM will report directly to the CFAO. This position will be employed on or before December 31, 2024. Upon the hiring and on-boarding of the CFAO and FM, BGCCG will immediately begin the process of updating its Financial Management & Accounting Control Policies & Procedures to further strengthen BGCCG’s internal controls. Corrective Action Plan: Upon the hiring and on-boarding of the new full-time CFAO and FM, management of BGCCG will work closely with the CFAO and FM to immediately implement a process to ensure that timesheets for all employees charging time to any Federal grant programs are reviewed and approved by the employee’s immediate supervisor, FM and CFAO, and/or CEO. BGCCG management will also work closely with the CFAO and FM to immediately implement a process to ensure that all non-payroll expenditures charged to Federal grant programs are reviewed and pre-approved by the FM and CFAO, and/or CEO. Acknowledged, Phillip Bryant President & CEO

View Audit 329517

Finding 509786 (2023-003)

Material Weakness 2023

Boys & Girls Clubs of Central Georgia, Inc.

GA

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Recommendation: The Organization should establish procedures to ensure that timesheets for all employees charging time to Federal grant programs are reviewed and approved. Views of Responsible Officials: Management of BGCCG acknowledges the finding and concurs with the recommendation. Response of R...

Recommendation: The Organization should establish procedures to ensure that timesheets for all employees charging time to Federal grant programs are reviewed and approved. Views of Responsible Officials: Management of BGCCG acknowledges the finding and concurs with the recommendation. Response of Responsible Officials: To continuously improve BGCCG’s Accounting and Financial Reporting, workflow, and internal controls, BGCCG has begun the process to transition the back-office accounting providers from part-time status to full-time status to sufficiently accommodate the needs of the Organization. BGCCG will employ a full-time Chief Finance & Administrative Officer (CFAO), preferably with CPA/CGMA certification, and strong analytical and financial modeling and forecasting skills as well as deep knowledge of GAAP for nonprofits. This pivotal role will provide strategic direction to ensure the financial health of the Organization while driving innovative financial solutions. The CFAO will oversee all financial and accounting operations of the Organization, including the creation and execution of sound financial policies, procedures and internal controls, budgeting, accounting, cash and debt management, audits, investments, tax compliance, and weekly Accounting and Finance reporting to the CEO and Board Finance Chair. The CFAO will report directly to the CEO. This position will be employed on or before December 31, 2024. BGCCG will also employ a full-time Finance Manager (FM) with commensurate experience that demonstrates exemplary strategic and financial acumen. The FM will be responsible for intermediate-level finance and accounting functions such as general ledger/account maintenance, timely account reconciliation, accounts payable, accounts receivables, data processing, payroll processing, and reporting to the CFAO. The FM will report directly to the CFAO. This position will be employed on or before December 31, 2024. Upon the hiring and on-boarding of the CFAO and FM, BGCCG will immediately begin the process of updating its Financial Management & Accounting Control Policies & Procedures to further strengthen BGCCG’s internal controls. Corrective Action Plan: Upon the hiring and on-boarding of the new full-time CFAO and FM, management of BGCCG will work closely with the CFAO and FM to immediately implement a process to ensure that timesheets for all employees charging time to any Federal grant programs are reviewed and approved by the employee’s immediate supervisor, FM and CFAO. Acknowledged, Phillip Bryant President & CEO

View Audit 329517

Finding 509785 (2023-002)

Significant Deficiency 2023

Boys & Girls Clubs of Central Georgia, Inc.

GA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

Recommendation: Marshall Jones recommends that the Organization establish a process to close their year-end books in a timely manner and begin the audit well in advance of the filing deadline for the data collection form and reporting package. Views of Responsible Officials: Management of BGCCG ack...

Recommendation: Marshall Jones recommends that the Organization establish a process to close their year-end books in a timely manner and begin the audit well in advance of the filing deadline for the data collection form and reporting package. Views of Responsible Officials: Management of BGCCG acknowledges the finding and concurs with the recommendation. Response of Responsible Officials: To continuously improve BGCCG’s Accounting and Financial Reporting, workflow, and internal controls, BGCCG has begun the process to transition the back-office accounting providers from part-time status to full-time status to sufficiently accommodate the needs of the Organization. BGCCG will employ a full-time Chief Finance & Administrative Officer (CFAO), preferably with CPA/CGMA certification, and strong analytical and financial modeling and forecasting skills as well as deep knowledge of GAAP for nonprofits. This pivotal role will provide strategic direction to ensure the financial health of the Organization while driving innovative financial solutions. The CFAO will oversee all financial and accounting operations of the Organization, including the creation and execution of sound financial policies, procedures and internal controls, budgeting, accounting, cash and debt management, audits, investments, tax compliance, and weekly Accounting and Finance reporting to the CEO and Board Finance Chair. The CFAO will report directly to the CEO. This position will be employed on or before December 31, 2024. BGCCG will also employ a full-time Finance Manager (FM) with commensurate experience that demonstrates exemplary strategic and financial acumen. The FM will be responsible for intermediate-level finance and accounting functions such as general ledger/account maintenance, timely account reconciliation, accounts payable, accounts receivables, data processing, payroll processing, and reporting to the CFAO. The FM will report directly to the CFAO. This position will be employed on or before December 31, 2024. Upon the hiring and on-boarding of the CFAO and FM, BGCCG will immediately begin the process of updating its Financial Management & Accounting Control Policies & Procedures to further strengthen BGCCG’s internal controls. Corrective Action Plan: Upon the hiring and on-boarding of the new full-time CFAO and FM, management of BGCCG will work closely with the CFAO and FM to immediately implement a process to close out its 2024 fiscal year-end books in a timely manner. BGCCG will seek to close out its 2024 fiscal year-end books on or before March 30, 2025, and will seek to begin the 2024 auditing process on or before June1, 2025, well in advance of the filing deadline for the data collection form and reporting package. Acknowledged, Phillip Bryant President & CEO

View Audit 329517

Finding 509784 (2023-001)

Material Weakness 2023

Boys & Girls Clubs of Central Georgia, Inc.

GA

Material Weakness Reporting Internal Control / Segregation of Duties

Recommendation: Marshall Jones recommends that the Organization receive additional assistance in improving their financial reporting processes from individuals who are familiar with GAAP. Marshall Jones also recommends that management establish policies and procedures to ensure that management level...

Recommendation: Marshall Jones recommends that the Organization receive additional assistance in improving their financial reporting processes from individuals who are familiar with GAAP. Marshall Jones also recommends that management establish policies and procedures to ensure that management level reviews of monthly and annual financial information are performed on a timely basis. Views of Responsible Officials: Management of BGCCG acknowledges the finding and concurs with the recommendation. Response of Responsible Officials: To continuously improve BGCCG’s Accounting and Financial Reporting, workflow, and internal controls, BGCCG has begun the process to transition the back-office accounting providers from part-time status to full-time status to sufficiently accommodate the needs of the Organization. BGCCG will employ a full-time Chief Finance & Administrative Officer (CFAO), preferably with CPA/CGMA certification, and strong analytical and financial modeling and forecasting skills as well as deep knowledge of GAAP for nonprofits. This pivotal role will provide strategic direction to ensure the financial health of the Organization while driving innovative financial solutions. The CFAO will oversee all financial and accounting operations of the Organization, including the creation and execution of sound financial policies, procedures and internal controls, budgeting, accounting, cash and debt management, audits, investments, tax compliance, and weekly Accounting and Finance reporting to the CEO and Board Finance Chair. The CFAO will report directly to the CEO. This position will be employed on or before December 31, 2024. BGCCG will also employ a full-time Finance Manager (FM) with commensurate experience that demonstrates exemplary strategic and financial acumen. The FM will be responsible for intermediate-level finance and accounting functions such as general ledger/account maintenance, timely account reconciliation, accounts payable, accounts receivables, data processing, payroll processing, and reporting to the CFAO. The FM will report directly to the CFAO. This position will be employed on or before December 31, 2024. Upon the hiring and on-boarding of the CFAO and FM, BGCCG will immediately begin the process of updating its Financial Management & Accounting Control Policies & Procedures to further strengthen BGCCG’s internal controls. Corrective Action Plan: Upon the hiring and on-boarding of the new full-time CFAO and FM, management of BGCCG will ensure the back-office finance and accounting providers seek and attend professional development trainings as often as possible, in addition to receiving additional assistance from the Board Finance Chair and Treasurer, and CEO to continue improving the financial reporting processes as recommended. Management of the Organization will begin to work closely with the CFAO and FM to conduct weekly, monthly, and semi-annual financial reviews to ensure operational compliance, accuracy, and timely reporting of financial matters. Acknowledged, Phillip Bryant President & CEO

View Audit 329517

Finding 509780 (2023-002)

Material Weakness 2023

Mount Olive Baptist Church

LA

Reporting Internal Control / Segregation of Duties

Management Comments: Management agrees with the finding and will implement the recommendation of reviewing the process of providing information to the independent auditor ensure timely filings in the future.

View Audit 329508

Finding 509772 (2023-005)

Significant Deficiency 2023

People Trust

AR

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

CDFI ERP Program (COVID-19) – Assistance Listing No. 21.033 Recommendation: Management should update its policies and procedures to waive any organizational fees for the borrower or beneficiary and instead recover those costs through directly charging the underly expenses as part of the federal awa...

CDFI ERP Program (COVID-19) – Assistance Listing No. 21.033 Recommendation: Management should update its policies and procedures to waive any organizational fees for the borrower or beneficiary and instead recover those costs through directly charging the underly expenses as part of the federal award’s “operational support activities” budget line. In addition, management should consult the appropriate federal agency on any further corrective action related to the fees already paid and allocated as “program activities”. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will update it’s policies and procedures to waive fees for the borrower as part of the federal award. Mangement will consult with the CDFI Fund for any further corrective action related to the fees. Name(s) of the contact person(s) responsible for corrective action: Arlo Washington and Erica Baldwin Planned completion date for corrective action plan: Janurary 1, 2025

View Audit 329488 Questioned Costs: $1

Finding 509771 (2023-004)

Material Weakness 2023

People Trust

AR

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.430

CDFI ERP Program (COVID-19) – Assistance Listing No. 21.033 Recommendation: We recommend management develop procedures requiring employees to track their time and effort by grant. Another individual should periodically review and approve these time and effort records before the funding request is s...

CDFI ERP Program (COVID-19) – Assistance Listing No. 21.033 Recommendation: We recommend management develop procedures requiring employees to track their time and effort by grant. Another individual should periodically review and approve these time and effort records before the funding request is sent to the federal agency or charged to the federal award. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Each employee will track their time spent on the grant through Paychex. Timesheets will be approved by Arlo Washington, President, each payroll period. Name(s) of the contact person(s) responsible for corrective action: Arlo Washington Planned completion date for corrective action plan: January 1, 2025

View Audit 329488

Finding 509770 (2023-001)

Material Weakness 2023

Bishop's Commons, Inc.

NY

Reporting Internal Control / Segregation of Duties

Management agrees with the recommendation. All updates and appropriate changes have been implemented at the time of this response. We developed a reconciliation process that includes all reconciliations are done in the recommended time frames after the standard entries are done. This revised policy ...

Management agrees with the recommendation. All updates and appropriate changes have been implemented at the time of this response. We developed a reconciliation process that includes all reconciliations are done in the recommended time frames after the standard entries are done. This revised policy has been communicated to the appropriate individuals as a means of reiterating the importance of complete and accurate reconciliations.

View Audit 329466

Finding 509768 (2023-001)

Material Weakness 2023

St. Luke Residential Health Care Facility, Inc.

NY

Reporting Internal Control / Segregation of Duties

Management agrees with the recommendation. All updates and appropriate changes have been implemented at the time of this response. We developed a reconciliation process that includes all reconciliations are done in the recommended time frames after the standard entries are done. This revised policy ...

Management agrees with the recommendation. All updates and appropriate changes have been implemented at the time of this response. We developed a reconciliation process that includes all reconciliations are done in the recommended time frames after the standard entries are done. This revised policy has been communicated to the appropriate individuals as a means of reiterating the importance of complete and accurate reconciliations.

View Audit 329465

Finding 509760 (2023-004)

Significant Deficiency 2023

Butler Health System and Subsidiaries

PA

Reporting Internal Control / Segregation of Duties

Management has reviewed and modernized the policies and procedures over federal grant reports.

View Audit 329422

Finding 509732 (2023-001)

Material Weakness 2023

Ensemble Learning

CA

Internal Control / Segregation of Duties

In March 2023, the Organization contracted a third-party accounting firm that implemented new accounting and financial reporting procedures. While this could not cover prior lost information, their updated processes and support ensured the books of record were correctly stated and supported to have...

In March 2023, the Organization contracted a third-party accounting firm that implemented new accounting and financial reporting procedures. While this could not cover prior lost information, their updated processes and support ensured the books of record were correctly stated and supported to have accurate July 31, 2024, financial statements and related notes. Specific additional actions taken include the following internal controls: 1. All reconciliations are now reviewed by multiple individuals, including the third-party accounting firm and management, before they are finalized. 2. In July 2024, the Organization retained the services of a third-party fractional CFO, who is providing an additional level of review to ensure completeness and accuracy. 3. The Organization has increased the use of shared, company-controlled electronic data storage to ensure the retention of all source documentation.

View Audit 329403

Finding 509636 (2023-001)

Significant Deficiency 2023

Greater Auburn Gresham Development Corporation

IL

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

End of 1st quarter: Close out the prior year financials by developing checklist and a streamlined process. Within the 2nd quarter: Establish a timeline with the audit firm to provide audit request listing and fieldwork start date. Work with all staff involved to submit all documents to the auditors ...

End of 1st quarter: Close out the prior year financials by developing checklist and a streamlined process. Within the 2nd quarter: Establish a timeline with the audit firm to provide audit request listing and fieldwork start date. Work with all staff involved to submit all documents to the auditors by the due dates within the timeline. Within the 3rd quater: Engage with the audit firm to ensure timely audit report completion. Ongoing: Monitor monthly closing to ensure deadlines are met to ensure timely start of the audit fieldwork.

View Audit 329234

Finding 509625 (2023-003)

Significant Deficiency 2023

Alvis, Inc.

OH

Reporting Equipment & Real Property Management Internal Control / Segregation of Duties

Acknowledgment of Additional Findings We recognize the critical importance of accurately reporting transactions within the appropriate accounting periods and acknowledge the internal control weaknesses that contributed to Findings 2023-002 (Federal Audit Clearinghouse Filing - Prior Period Restateme...

Acknowledgment of Additional Findings We recognize the critical importance of accurately reporting transactions within the appropriate accounting periods and acknowledge the internal control weaknesses that contributed to Findings 2023-002 (Federal Audit Clearinghouse Filing - Prior Period Restatement) and 2023- 003 (Prior Period Restatement). Actions Taken and Planned 1. Staffing Assessment Our organization has undergone changes within our grant leadership team. A new Grant Director was appointed in May 2023, who was not involved in the 2022 federal grant concerns . We have full confidence in our grant team's ability to report transactions in a timely and accurate manner. 2. Documentation of Processes The grants team is currently reviewing its processes and internal controls to ensure they are up to date. Moreover, we are implementing new grant reporting measures that will provide a comprehensive overview of all grants and their respective dates of receipt, thereby enhancing our understanding of the overall grant environment. 3. Alvis Staff Responsible: Angela Thompson, Grants Director and Jacqueline Neal, VP of Finance.

View Audit 329220

Finding 509624 (2023-002)

Material Weakness 2023

Alvis, Inc.

OH

Reporting Internal Control / Segregation of Duties

Acknowledgment of Additional Findings We recognize the critical importance of accurately reporting transactions within the appropriate accounting periods and acknowledge the internal control weaknesses that contributed to Findings 2023-002 (Federal Audit Clearinghouse Filing - Prior Period Restateme...

Acknowledgment of Additional Findings We recognize the critical importance of accurately reporting transactions within the appropriate accounting periods and acknowledge the internal control weaknesses that contributed to Findings 2023-002 (Federal Audit Clearinghouse Filing - Prior Period Restatement) and 2023- 003 (Prior Period Restatement). Actions Taken and Planned 1. Staffing Assessment Our organization has undergone changes within our grant leadership team. A new Grant Director was appointed in May 2023, who was not involved in the 2022 federal grant concerns . We have full confidence in our grant team's ability to report transactions in a timely and accurate manner. 2. Documentation of Processes The grants team is currently reviewing its processes and internal controls to ensure they are up to date. Moreover, we are implementing new grant reporting measures that will provide a comprehensive overview of all grants and their respective dates of receipt, thereby enhancing our understanding of the overall grant environment. 3. Alvis Staff Responsible: Angela Thompson, Grants Director and Jacqueline Neal, VP of Finance.

View Audit 329220

Finding 509623 (2023-001)

Material Weakness 2023

Alvis, Inc.

OH

Reporting Internal Control / Segregation of Duties

Acknowledgment of Findings We acknowledge the inadequacies in our internal controls over financial reporting that necessitated the material audit adjustments. It is our understanding that these challenges primarily resulted from staffing turnover and a lack of sufficient GAAP knowledge among our for...

Acknowledgment of Findings We acknowledge the inadequacies in our internal controls over financial reporting that necessitated the material audit adjustments. It is our understanding that these challenges primarily resulted from staffing turnover and a lack of sufficient GAAP knowledge among our former team members. Actions Taken and Planned 1. Staffing Assessment and Recruitment We have experienced significant growth within our team over the past year. It is important to note that the issues raised by the audit are reflective of previous personnel rather than our current team members, who have taken on these responsibilities for the fiscal year ending 2024. Furthermore, we have recognized the necessity for a dedicated revenue cycle role and have recently appointed a Revenue Cycle Manager to this newly defined position. This individual will be tasked with restructuring operational components throughout the organization and redefining all related roles within the Finance department to enhance our internal controls. 2. Enhancement of Staff Development The finance department remains committed to the continuous education and training of our dedicated team members to enhance their capabilities. This initiative includes collaboration with both internal and external subject matter experts. 3. Ongoing Monitoring and Support In September 2024, we initiated the implementation of an automated accounting workflow software, FloQast (FQ). This system enables our team to streamline recurring tasks, maintain checklists, and centralize documentation, thereby improving the accuracy of our financial close data. For instance, FQ provides a consolidated view of the reconciliation status of each account, including balance comparisons to the general ledger, preparers, reviewers, and sign-off dates. Additionally, FQ automatically notifies team members when reconciliations are due or when items are ready for review and alerts them to any unexpected discrepancies. 4. Alvis Staff Responsible: Makesha West, Behavioral Health Divisional Director; Abena Oppong, Developmental Disability Divisional Director; and Jacqueline Neal, VP of Finance.

View Audit 329220

Finding 509621 (2023-002)

None 2023

Mississippi Alliance of Boys & Girls Clubs, Inc.

MS

Reporting Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.500 § 200.512

The Alliance will implement more stringent internal controls and administrative oversight with respect to reporting requirements and deadlines to audit is timely completed.

View Audit 329210

Finding 509620 (2023-001)

Significant Deficiency 2023

Mississippi Alliance of Boys & Girls Clubs, Inc.

MS

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Management will review grant agreements for any conditions or barriers present to recognize revenue. For cost reimbursement grants, grant revenue is recognized upon date of invoice sent by the Alliance to the state requesting payment. The date of receipt will be reviewed to determine the appropriate...

Management will review grant agreements for any conditions or barriers present to recognize revenue. For cost reimbursement grants, grant revenue is recognized upon date of invoice sent by the Alliance to the state requesting payment. The date of receipt will be reviewed to determine the appropriate fiscal year or advance payment classification, as applicable.

View Audit 329210

Finding 509619 (2023-004)

Significant Deficiency 2023

Massachusetts Alliance of Boys & Girls Clubs, Inc.

GA

Reporting Internal Control / Segregation of Duties § 200.502

The Alliance team will establish a review process to verify the accuracy and completeness of the SEFA before submission. BGCA will utilize a checklist or other tools to ensure all required information is included in the SEFA.

View Audit 329209

Finding 509618 (2023-003)

Significant Deficiency 2023

Massachusetts Alliance of Boys & Girls Clubs, Inc.

GA

Subrecipient Monitoring Internal Control / Segregation of Duties

The Alliance will enhance its procedures and internal controls over subrecipient monitoring to ensure that evidence of proper review of local club invoices is maintained.

View Audit 329209

Finding 509587 (2023-001)

Significant Deficiency 2023

Franklin County Government

IL

Internal Control / Segregation of Duties

Franklin County will work to document current procedures and redevelop internal control procedures as appropriate for the management of federal funds.

View Audit 329172

Finding 509375 (2023-001)

Material Weakness 2023

Southern Workforce Board, Inc.

OK

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Material Weakness § 200.508 § 200.510 § 200.512

Due to no fault of Southern Workforce Board, Inc., and circumstances beyond the previous CAP's control, the audit report for the period ending 6/30/2023 was not completed as required. Upon notification of prior audit firm closing, Southern Workforce Board, Inc. performed an immediate procurement by ...

Due to no fault of Southern Workforce Board, Inc., and circumstances beyond the previous CAP's control, the audit report for the period ending 6/30/2023 was not completed as required. Upon notification of prior audit firm closing, Southern Workforce Board, Inc. performed an immediate procurement by soliciting a Request for Proposal to 13 audit firms. Upon completion of the procurement, Michael Green, CPA was selected to perform the 6/30/2023 audit as soon as their schedule would allow. Upon successful completions of 6/30/2023 audit report, the audit process for the period ending 6/30/2024 will proceed on time. Southern Workforce Board, Inc. will ensure in the future that the audit firm selected will be able to perform the planned audits in a timely manner in the future.

View Audit 329166

Finding 509354 (2023-002)

Significant Deficiency 2023

Milford, Town of

ME

Special Tests & Provisions Internal Control / Segregation of Duties

Finding 2023-002 – Special Tests and Provisions – Wage Rate Requirements Contact Person Responsible for Corrective Action: David Dionne, Town Manager and Trish Clark, Superintendent of Schools Corrective Action: Management continues to believe at this time that after some longevity of new staff with...

Finding 2023-002 – Special Tests and Provisions – Wage Rate Requirements Contact Person Responsible for Corrective Action: David Dionne, Town Manager and Trish Clark, Superintendent of Schools Corrective Action: Management continues to believe at this time that after some longevity of new staff with the fiscal department, that it can train current staff for review of compliance requirements related to both Town and School funds. In addition, all department staff will receive additional training, in particular the new Finance Director in compliance area for all Town and School funds. Anticipated Completion Date: June 30, 2025

View Audit 329145

Finding 508944 (2023-019)

Material Weakness 2023

City of Baltimore, Maryland

MD

Eligibility Material Weakness Reporting § 200.302 § 200.303

U.S. Department of Health and Human Services AL No. 93.778 Medical Assistance Program (Medicaid; Title XIX) Material Weakness in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes Auditee’s Corrective Action Plan: BCHD will continue to work with the Department of Finance to ensur...

U.S. Department of Health and Human Services AL No. 93.778 Medical Assistance Program (Medicaid; Title XIX) Material Weakness in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes Auditee’s Corrective Action Plan: BCHD will continue to work with the Department of Finance to ensure parameters for generating reports are the same and there is an agreed upon reconciliation when the parameters for reporting are not the same. Policies and procedures will be updated to ensure what is reported on Federal Financial Reports are reconciled to general ledger details in addition to ensuring all submitted reports have proper approvals documented. Accounting staff will be trained appropriately. Contact Person: Chief Financial Officer – Unyime Ekpa Completion Date: December 2024

View Audit 329082

Finding 508926 (2023-018)

Significant Deficiency 2023

City of Baltimore, Maryland

MD

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.302 § 200.303

U.S. Department of Health and Human Services AL No. 93.767 Children’s Health Insurance Program (CHIP) Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes Auditee’s Corrective Action Plan: BCHD will continue to work with the Department of Finance to ensure...

U.S. Department of Health and Human Services AL No. 93.767 Children’s Health Insurance Program (CHIP) Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes Auditee’s Corrective Action Plan: BCHD will continue to work with the Department of Finance to ensure parameters for generating reports are the same and there is an agreed upon reconciliation when the parameters for reporting are not the same. Policies and procedures will be updated to ensure what is reported on Federal Financial Reports are reconciled to general ledger details in addition to ensuring all submitted reports have proper approvals documented. Accounting staff will be trained appropriately. Contact Person: Chief Financial Officer – Unyime Ekpa Completion Date: December 2024

View Audit 329082

Corrective Action Plans

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