Corrective Action Plans

Finding 523657 (2024-004)

Significant Deficiency 2024

Board of Education of the City of Peoria

IL

Questioned Costs Reporting Significant Deficiency

The District will review the work performed by the individual preparing the reports before submission.

View Audit 343048

Finding 523625 (2024-003)

Significant Deficiency 2024

Village of Bethany

IL

Internal Control / Segregation of Duties

Village of Bethany does not believe a Corrective Action Plan is needed for Findings 24-01 and 24-03 - Segregation of Duties. Village of Bethany has segregated as many duties as possible given the number of personnel and the budget available.

View Audit 343019

Finding 523594 (2024-001)

Significant Deficiency 2024

Alternatives Homes 2005, Inc.

NJ

Special Tests & Provisions Questioned Costs Cash Management

Although the Project does not currently use an interest-bearing account for project funs, due to the ongoing operation of the program and continuous activity within the project funds account, any interest earned in such an account would be negligible. Management is in the process of evaluating this ...

Although the Project does not currently use an interest-bearing account for project funs, due to the ongoing operation of the program and continuous activity within the project funds account, any interest earned in such an account would be negligible. Management is in the process of evaluating this recommendation to determine the appropriate course of action.

View Audit 342940

Finding 523592 (2024-001)

Significant Deficiency 2024

Alternatives Homes 2004, Inc.

NJ

Special Tests & Provisions Questioned Costs Cash Management

Although the Project does not currently use an interest-bearing account for project funs, due to the ongoing operation of the program and continuous activity within the project funds account, any interest earned in such an account would be negligible. Management is in the process of evaluating this ...

Although the Project does not currently use an interest-bearing account for project funs, due to the ongoing operation of the program and continuous activity within the project funds account, any interest earned in such an account would be negligible. Management is in the process of evaluating this recommendation to determine the appropriate course of action.

View Audit 342939

Finding 523591 (2024-001)

Significant Deficiency 2024

Pennsylvania Housing Finance Agency

PA

Questioned Costs Cash Management HUD Housing Programs

U.S. Department of Housing and Urban Development 2024-001 Home Investment Partnerships Program – Assistance Listing No. 14.239 Recommendation: To ensure accountability with the required reporting, we recommend management review and update the procedure to establish consistent preparation, review, ...

U.S. Department of Housing and Urban Development 2024-001 Home Investment Partnerships Program – Assistance Listing No. 14.239 Recommendation: To ensure accountability with the required reporting, we recommend management review and update the procedure to establish consistent preparation, review, and submission of all program reports to ensure reporting requirements are being met. Such controls would ensure timely and accurate reporting being produced and optimum cash flow management. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHFA will implement electronic time tracking, this will replace the current manual process of preparing timesheets that are entered into a database used to accumulate administrative expenses charged to federal programs. This will ensure the invoices submitted for reimbursement of program administration expenses are accurate. PHFA is currently in the process of implementing a Human Capital Management system that will allow employees to track the time they work on federal programs. Name of the contact person responsible for corrective action: Adrianne Trumpy, Director of Accounting Planned completion date for corrective action plan: July 1, 2025 If there are any questions regarding this plan, please call Adrianne Trumpy at 717.780.3823.

View Audit 342922 Questioned Costs: $1

Finding 523587 (2024-004)

Significant Deficiency 2024

Lyford Consolidated Independent School District

TX

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430

Reference Number: 2024-004 Proper review of payroll charges to grant funds Corrective Action Plan: The District will review the current policies and procedures of internal controls over payroll charges related to federal awards and implement controls that will adequately monitor the activity charg...

Reference Number: 2024-004 Proper review of payroll charges to grant funds Corrective Action Plan: The District will review the current policies and procedures of internal controls over payroll charges related to federal awards and implement controls that will adequately monitor the activity charged to programs. Contact Person: Vicki Perez, CFO Implementation Time Frame: August 31, 2025

View Audit 342909

Finding 523584 (2024-001)

Significant Deficiency 2024

Regional Office of Education #3

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management

CONDITION: During the course of the audit, auditors noted 10 of the 25 (40%) quarterly expenditure reports required by the Illinois State Board of Education were not submitted timely. Seven of the quarterly expenditure reports were submitted between 2 and 4 days late, one quarterly expenditure repor...

CONDITION: During the course of the audit, auditors noted 10 of the 25 (40%) quarterly expenditure reports required by the Illinois State Board of Education were not submitted timely. Seven of the quarterly expenditure reports were submitted between 2 and 4 days late, one quarterly expenditure reports was submitted between 10 and 20 days late, and two quarterly expenditure report were submitted between 80 and 100 days late. For the federal program, auditors noted 3 of the 4 (75%) quarterly expenditure reports required by the Illinois State Board of Education were not submitted timely. One of the quarterly expenditure reports was submitted 2 days late, one of the quarterly expenditure reports was submitted 4 days late, and one of the quarterly expenditure reports was submitted 89 days late. PLAN: The Regional Office of Education #3 will submit timely expenditure reports. A system of calendar reminders as well as written procedures have been implemented. In addition, Regional Office of Education #3 has employed an additional bookkeeper to help spread the work load more evenly. ANTICIPATED DATE OF COMPLETION: Ongoing CONTACT PERSON: Ms. Julie Wollerman, Regional Superintendent

View Audit 342897

Finding 523583 (2024-001)

Significant Deficiency 2024

Mental Health Mental Retardation Authority of Brazos Valley

TX

Reporting Internal Control / Segregation of Duties

Audit Finding 2024-1: During the audit it was noted that certain general ledger accounts were not analyzed and reconciled on a timely basis. Management Response: The Center continued to experience turnover in some key accounting positions. Additionally, there were new programs with new software up...

Audit Finding 2024-1: During the audit it was noted that certain general ledger accounts were not analyzed and reconciled on a timely basis. Management Response: The Center continued to experience turnover in some key accounting positions. Additionally, there were new programs with new software updates that staff needed to get familiar with. The slow Medicaid Renewal process caused Havoc with the reconciliation process for Several Medicaid, HCS and TXHMLV Accounts. The Renewal Process went from 30 to 90 days in the recent past to well over a year in many instances, complicating the reconciliation process. Management continues to train existing employees on significant accounting issues and recent Medicaid Renewals will ensure that material general ledger accounts are reconciled monthly.

View Audit 342892

Finding 523550 (2024-003)

Material Weakness 2024

Middlebury Community Schools

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.400

FINDING 2024-003 Finding Subject: Title I Grants to Local Educational Agencies - Earmarking Summary of Finding: Material Weakness, Other Matters The School District is required to set aside a reasonable amount of funds to meet the needs of the homeless population in the school community. These funds...

FINDING 2024-003 Finding Subject: Title I Grants to Local Educational Agencies - Earmarking Summary of Finding: Material Weakness, Other Matters The School District is required to set aside a reasonable amount of funds to meet the needs of the homeless population in the school community. These funds cannot be used for any other purpose than the needs of the homeless population. At the end of the grant period, unspent funds must be carried forward to the next grant year. If the school district meets the obligation of attempting to spend the homeless set-aside funds, the funds may be carried over into the general Title I award for the next grant. The funds are not required to go back into the homeless reservation. The 2021-2022 grant award homeless reservation was $8,600. The School Corporation did not spend any of these funds, but was determined to have met their obligation based on documentation provided. The School Corporation did not provide evidence that the $8,600 was carried over to the next school year. However, it was determined that $276 of the $8,600 was used inappropriately in the current school year for other Title I, Part A activities, and not for the needs of the homeless student population. This noncompliance and lack of internal controls was isolated to the 2022-23 school year. Contact Person Responsible for Corrective Action: Kari Dyer Contact Phone Number and Email Address: (574)825-9425; dyerk@mcsin-k12.org Views of Responsible Officials: The School District concurs with this finding. Homeless Reservation funds should only be used for the needs of the homeless student population. Description of Corrective Action Plan: The School District is implementing new monitoring procedures for the Title I Fund to verify unspent funds for the Homeless Reservation are not used for any other Title I expenses. After the 2022-23 school year, the School District changed the way in which it expends the Homeless Reservation by utilizing these funds for salary and benefits of a Homeless Laision. Monitoring these expenditures requires dual signature approvals by the Business Assistant and the Title I Program Director prior to being released. Anticipated Completion Date: Immediate

View Audit 342839

Finding 523549 (2024-002)

Material Weakness 2024

Middlebury Community Schools

IN

Internal Control / Segregation of Duties Eligibility Material Weakness § 200.303

FINDING 2024-002 􀀃 􀀃 Finding Subject: Title I Grants to Local Education Agencies – Internal Controls Over Eligibility 􀀃 Summary of Finding: Material Weakness:􀀃 Though no errors were found in the Title I application, a documented internal control plan needs to be in place to ensure that the Enrollmen...

FINDING 2024-002 􀀃 􀀃 Finding Subject: Title I Grants to Local Education Agencies – Internal Controls Over Eligibility 􀀃 Summary of Finding: Material Weakness:􀀃 Though no errors were found in the Title I application, a documented internal control plan needs to be in place to ensure that the Enrollment ad Poverty numbers inputted into the Title I Application by the IDOE matches the School Corporation’s internal records (Real Time Reports). This checks and balances for monitoring the Enrollment and Poverty numbers on the Title I application could reduce the risk of errors. 􀀃 Contact Person Responsible for Corrective Action: Kari Dyer 􀀃 Contact Phone Number and Email Address: (574)825-9425, dyerk@mcsin-k12.org Views of Responsible Officials: We concur with the finding. Though no discrepancies were found between the LEA and the Enrollment and Poverty numbers populated by the IDOE in the Title I Application, a checks and balances needs to be in place to ensure accuracy in the Title I application, reducing the risk for error and ensuring the LEA allocates funds appropriately. Description of Corrective Action Plan: The School Corporation plans to take the following action: 􀁸 Develop a dual signature page requiring verification from Title I Program Director and MCS Data Manager that IDOE Enrollment and Poverty numbers populated in the Title I Application match the LEA internal records from the October 1 count day of the previous school year. This internal control document will be titled Enrollment and Poverty Verification. 􀁸 Utilize and maintain record of the Enrollment and Poverty Verification signature form during the Title I Application period to ensure the alignment of IDOE data and LEA enrollment and poverty numbers in the Title I application. Verification from both the Title I Program Director and the MCS Data Manager will be required. o Upon submission of Oct. 1 ADM, the MCS Data Manager will supply ADM information on the Enrollment and Poverty Verification form to the Title I Program Director. o During the creation of the Title I budget application, Title I Program Director will cross-reference and verify Oct. 1 ADM data with the Enrollment and Poverty numbers populated by the IDOE in the Title I application, addressing discrepancies with the IDOE Title Grant Specialist should they occur. Anticipated Completion Date: Winter 2025: Internal Control process written for Enrollment and Poverty Verification Winter 2025: Creation of Enrollment and Poverty Verification signature form. Annually: Utilization of the Enrollment and Poverty Verification process and signature form during the October ADM process and during the Title I Application process. The first use of the form will be in winter, 2025 to document Oct.1, 2024 enrollment and poverty numbers with the first verification occurring during the fall, 2025 Title I Budget Application process for SY25-26.

View Audit 342839

Finding 523478 (2024-001)

Significant Deficiency 2024

Columbus Housing Authority

IN

Questioned Costs HUD Housing Programs Eligibility

Management agrees with this finding and the Auditor's recommendation. We will review and expand our internal control procedures with respect to the federal eligibility compliance requirement of annual reexaminations and document maintenance. Management will implement the expanded procedures necessar...

Management agrees with this finding and the Auditor's recommendation. We will review and expand our internal control procedures with respect to the federal eligibility compliance requirement of annual reexaminations and document maintenance. Management will implement the expanded procedures necessary to clear this finding in FY 2025, and all Section 8 Housing Choice Voucher tenant files will be reviewed and corrected before June 30, 2025.

View Audit 342743 Questioned Costs: $1

Finding 523470 (2024-002)

Significant Deficiency 2024

Shoreline Plaza, Inc.

ID

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

Finding 2,024-002 Federal Agency Name: U.S. Department of Housing & Urban Development Assistance Listing Number: 14.155 Pragram Name: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)) Finding Summary: During our testing of management fe...

Finding 2,024-002 Federal Agency Name: U.S. Department of Housing & Urban Development Assistance Listing Number: 14.155 Pragram Name: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)) Finding Summary: During our testing of management fees, we identified that the Corporation was overcharged management fees of $5,697. Corrective Action Plan: BCACHA is drafting a formalized internal process oversight plan to ensure that our work product is accurate, timely, and within compliance with HUD regulations. We will update our financial policies and internal review processes to prevent errors such as these. Responsible lndividual{s): Glenn Luke, Finance Director Anticipated Completion Date: October 2025

View Audit 342735

Finding 523463 (2024-003)

Significant Deficiency 2024

Niobrara County School District No. 1

WY

Internal Control / Segregation of Duties Procurement, Suspension & Debarment

December 11, 2024 To Whom it May Concern: This letter is in response to the audit findings identified in the annual district financial report for fiscal year ended June 30, 2024 issued by Leo Riley & Co. This letteraddresses the following compliance findings: 2024-003 Separation of Duties The di...

December 11, 2024 To Whom it May Concern: This letter is in response to the audit findings identified in the annual district financial report for fiscal year ended June 30, 2024 issued by Leo Riley & Co. This letteraddresses the following compliance findings: 2024-003 Separation of Duties The district is unable to assign a different perons to each stage of the tracsaction cycle due to the lack of personnel. The district will brief new Trustees on their role in internal control and stress the importance of their oversight responsibilities. In addition, the districty will consider providing training on detecting abuse and fraud as well as ordering printed materials for distribution to Trustees.

View Audit 342719

Finding 523460 (2024-007)

Material Weakness 2024

Crawfordsville Community School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

Information on the federal program: Subject: Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Numbe...

Information on the federal program: Subject: Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013, S425W210015 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness, Other Matters Context: For 1 selection, in a sample of 40 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employees’ time charged to the grant. The employees’ time was split with another federal grant; however, the School Corporation did not have support for the allocation of the time charged to the Education Stabilization Fund grant. Contact Person Responsible for Corrective Action: Andrew J Nicodemus, Business Manager Contact Phone Number: 765-362-2342 x6 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the controls over Activities Allowed or Unallowed and allowable Costs/Cost Principles for the Education Stabilization Fund. After this review, we will implement a system to ensure that the proper procedures are completed and fully integrated into our internal control structure. We will implement additional training for all staff involved and will have a designated place where this support is kept. The School Corporation will also implement procedures to determine proper splits for employees who are not paid from one singular Federal Grant and completion of appropriate Time and Effort Reporting. Anticipated Completion Date: We expect this Corrective Action to be implemented as of the current date due to this grant being completed and the School Corporation is not expected to have these grant funds in the future.

View Audit 342716 Questioned Costs: $1

Finding 523458 (2024-006)

Significant Deficiency 2024

Crawfordsville Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Reporting § 200.303

Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers: S425D210013, S425U210013 Pass-Through Enti...

Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers: S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Significant Deficiency Context: For the three projects sampled for Davis-Bacon requirements, the contracts with the companies did not include the clauses for the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $1,367,798. The School Corporation did obtain the weekly payroll reports certifications from the companies that performed renovations. Contact Person Responsible for Corrective Action: Andrew J Nicodemus, Business Manager Contact Phone Number: 765-362-2342 x6 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the controls over Special Tests and Provisions – Wage Rate Requirements for the Education Stabilization Fund. After this review, we will implement a system to ensure that the proper procedures are completed and fully integrated into our internal control structure. We will implement additional training for all staff involved and will have a designated place where this support is kept. Anticipated Completion Date: We expect this Corrective Action to be implemented as of the current date due to this grant being completed and the School Corporation is not expected to have these grant funds in the future.

View Audit 342716

Finding 523456 (2024-005)

Material Weakness 2024

Crawfordsville Community School Corporation

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313

Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers: S425D210013, S425U210013 Pass-Through Ent...

Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers: S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Findings: Material Weakness Context: The School Corporation expended $1,367,798 on building renovations during the period under audit which was charged to the ESSER II (84.425D) and ESSER III (84.425U) grant awards. It was noted these capital asset acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2024. Contact Person Responsible for Corrective Action: Andrew J Nicodemus, Business Manager Contact Phone Number: 765-362-2342 x6 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the controls over Equipment and Real Property Management for the Education Stabilization Fund. After this review, we will implement a system to ensure that the proper procedures are completed and fully integrated into our internal control structure. We will implement additional training for all staff involved and will have a designated place where this support is kept. Anticipated Completion Date: We expect this Corrective Action to be implemented as of the current date due to this grant being completed and the School Corporation is not expected to have these grant funds in the future.

View Audit 342716

Finding 523453 (2024-004)

Material Weakness 2024

Crawfordsville Community School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

Information on the federal program: Subject: Title I Grants to Local Educational Agencies - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Feder...

Information on the federal program: Subject: Title I Grants to Local Educational Agencies - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Federal Award Numbers and Years (or Other Identifying Numbers): S010A210014, S010A220014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness, Other Matters Context: For 5 selections, in a sample of 40 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employees’ time charged to the grant. The employees’ time was split with another federal grant, however, the School Corporation did not have support for the allocation of the time charged to the Title I grant. Additionally, for three selections, the School Corporation charged a higher percentage to the Title I grant than what the time and effort log percentage showed. Contact Person Responsible for Corrective Action: Andrew J Nicodemus, Business Manager Contact Phone Number: 765-362-2342 x6 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the controls over Activities Allowed or Unallowed and allowable Costs/Cost Principles for the Title I Program. After this review, we will implement a system to ensure that the proper procedures are completed and fully integrated into our internal control structure. We will implement additional training for all staff involved and will have a designated place where this support is kept. The School Corporation will also implement procedures to determine proper splits for employees who are not paid from one singular Federal Grant and completion of appropriate Time and Effort Reporting. Anticipated Completion Date: We expect this Corrective Action to be implemented by the end of the current 6-month period in June 2025.

View Audit 342716 Questioned Costs: $1

Finding 523441 (2024-002)

Material Weakness 2024

Crawfordsville Community School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Program, School Summer Food Service Program, Fresh Fruit and Vegetable Program Assi...

Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Program, School Summer Food Service Program, Fresh Fruit and Vegetable Program Assistance Listing Number: 10.553, 10.555, 10.559, 10.582 Federal Award Numbers and Years (or Other Identifying Numbers): FY2023, FY2024 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the FY23 income eligibility guidelines used by the food service software. The School Corporation did formally review the FY24 income eligibility guidelines used in the food service software. Contact Persons Responsible for Corrective Action: Andrew J Nicodemus, Business Manager Amber Reed, Director of Food Services Contact Phone Number: 765-362-2342 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the controls over Eligibility for the Child Nutrition Cluster. After this review, we will implement a system to ensure that the Eligibility and Application review procedures are appropriate and fully integrated into our internal control structure. We will implement additional training for all staff involved and will have a designated place where this support is kept. Anticipated Completion Date: We expect this Corrective Action to be implemented by July 31, 2025.

View Audit 342716

Finding 523436 (2024-003)

Material Weakness 2024

Housing Authority of the City Or River Falls

WI

Reporting Internal Control / Segregation of Duties

Corrective Action Planned: The material misstatements detected as a result of audit procedures were corrected by management. The Authority will review all adjusting entries posted and make all such necessary adjustments in the future. The Executive Director will continue to monitor all financial act...

Corrective Action Planned: The material misstatements detected as a result of audit procedures were corrected by management. The Authority will review all adjusting entries posted and make all such necessary adjustments in the future. The Executive Director will continue to monitor all financial activity and adjust account balances as needed throughout the year and at year end to prevent misstatements.

View Audit 342712

Finding 523434 (2024-002)

Significant Deficiency 2024

Housing Authority of the City Or River Falls

WI

Subrecipient Monitoring Internal Control / Segregation of Duties

Corrective Action Planned: The Authority will closely monitor deposits to make sure that the amount of funds on deposit are protected by federal deposit insurance, corporate surety bond, or collateral.

View Audit 342712

Finding 523432 (2024-001)

Significant Deficiency 2024

Housing Authority of the City Or River Falls

WI

Internal Control / Segregation of Duties Reporting

Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size.

View Audit 342712

Finding 523397 (2024-004)

Significant Deficiency 2024

Burke County

NC

Questioned Costs Eligibility Matching / Level of Effort / Earmarking

Finding 2024-003 INADEQUATE REQUEST FOR INFORMATION Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-004 INTERNAL CONTROLS RELATED TO FNS ELIGIBILITY DETERMINATIONS Name of contact person: Corrective Action: Proposed Completion Date: Corrective Actions for Findings 2...

Finding 2024-003 INADEQUATE REQUEST FOR INFORMATION Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-004 INTERNAL CONTROLS RELATED TO FNS ELIGIBILITY DETERMINATIONS Name of contact person: Corrective Action: Proposed Completion Date: Corrective Actions for Findings 2024-001, 2024-002, and 2024-003 also apply to State requirements and State Awards. Korey Fisher-Wellman, Department of Social Services Director and Amanda Grady, Assistant Department of Social Services Director Medicaid staff will be required to attend training sessions to address the negative findings found. The following MA policies will be discussed during training to address the areas that need improvement: MA-3200 APPLICATION XII. Requesting Information and MA-3421 MAGI RECERTIFICATION VIII. Recertification Procedures. Medicaid Supervisors will continue to conduct 2nd Party Reviews. As cases are reviewed, supervisors will provide any additional training as needed, either on an individual or group basis. The results from these 2nd party reviews will be shared with the Assistant Director and DSS Director. Corrections will be made to the cases in error, and documentation to support the corrections will be updated in NCFAST. Section IV - State Award Findings and Question Costs The initial training will be completed by 12/06/2024. Our success will be measured by the results of the 2nd party reviews. We will continue to review the results of all 2nd party reviews, conduct group or individual training, and address issues through the disciplinary process if necessary. Korey Fisher-Wellman, Department of Social Services Director and Amanda Grady, Assistant Department of Social Services Director All FNS staff will be required to attend training sessions to address the negative findings found. The following FNS policies will be discussed during training to address the areas that need improvement: Food and Nutrition Services Policy 300 Sources of Income; Food and Nutrition Services Policy 305 Rules for Budgeting Income; Food and Nutrition Services Policy 310 Budgeting New, Changed, and Terminated Income FNS Supervisors will continue to conduct 2nd Party Reviews. As cases are reviewed, supervisors will provide any additional training as needed, either on an individual or group basis. The results from these 2nd party reviews will be shared with the Assistant Director and DSS Director. Corrections will be made to the cases in error, and documentation to support the corrections will be updated in NCFAST. The initial training will be completed by 11/30/2024. Our success will be measured by the results of the 2nd party reviews. We will continue to review the results of all 2nd party reviews, conduct group or individual training, and address issues through the disciplinary process if necessary. Section III - Federal Award Findings and Question Costs (continued) BRIAN EPLEY, COUNTY MANAGER KAY H. DRAUGHN, CLERK TO THE BOARD J. R. SIMPSON, II, COUNTY ATTORNEY KANIA LAW FIRM, P.A., TAX ATTORNEY JEFFREY C. BRITTAIN, CHAIR SCOTT MULWEE, VICE CHAIR RANDY BURNS, COMMISSIONER JOHNNIE W. CARSWELL, COMMISSIONER PHIL SMITH, COMMISSIONER 137

View Audit 342669

Finding 523394 (2024-001)

Significant Deficiency 2024

Burke County

NC

Questioned Costs Eligibility Internal Control / Segregation of Duties

None reported Finding 2024-001 INACCURATE INFORMATION ENTRY Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-002 INACCURATE RESOURCE ENTRY Name of contact person: Corrective Action: Proposed Completion Date: Burke County, North Carolina Section III - Federal Award Fi...

None reported Finding 2024-001 INACCURATE INFORMATION ENTRY Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-002 INACCURATE RESOURCE ENTRY Name of contact person: Corrective Action: Proposed Completion Date: Burke County, North Carolina Section III - Federal Award Findings and Question Costs Corrective Action Plan For the Year Ended June 30, 2024 Section II - Financial Statement Findings Korey Fisher-Wellman, Department of Social Services Director and Amanda Grady, Assistant Department of Social Services Director Medicaid staff will be required to attend training sessions to address the negative findings found. The following MA policy will be discussed during training to address the areas that need improvement: MA 3306, and the importance of ensuring that the tax filer is correct and documented in NCFAST. Medicaid Supervisors will continue to conduct 2nd Party Reviews. As cases are reviewed, supervisors will provide any additional training as needed, either on an individual or group basis. The results from these 2nd party reviews will be shared with the Assistant Director and DSS Director. Corrections will be made to the cases in error, and documentation to support the corrections will be updated in NCFAST. Korey Fisher-Wellman, Department of Social Services Director and Amanda Grady, Assistant Department of Social Services Director For all findings listed, Medicaid staff will be required to attend training sessions to address the negative findings found. The following MA policy will be discussed during training to address the areas that need improvement: MA-2230 Financial Resources and importance to update the evidence in NCFAST to ensure the case is accurate. Medicaid Supervisors will continue to conduct 2nd Party Reviews. As cases are reviewed, supervisors will provide any additional training as needed, either on an individual or group basis. The results from these 2nd party reviews will be shared with the Assistant Director and DSS Director. Corrections will be made to the cases in error, and documentation to support the corrections will be updated in NCFAST. The initial training will be completed by 12/06/2024. Our success will be measured by the results of the 2nd party reviews. We will continue to review the results of all 2nd party reviews, conduct group or individual training, and address issues through the disciplinary process if necessary. The initial training will be completed by 12/06/2024. Our success will be measured by the results of the 2nd party reviews. We will continue to review the results of all 2nd party reviews, conduct group or individual training, and address issues through the disciplinary process if necessary. JEFFREY C. BRITTAIN, CHAIR SCOTT MULWEE, VICE CHAIR RANDY BURNS, COMMISSIONER JOHNNIE W. CARSWELL, COMMISSIONER PHIL SMITH, COMMISSIONER BRIAN EPLEY, COUNTY MANAGER KAY H. DRAUGHN, CLERK TO THE BOARD J. R. SIMPSON, II, COUNTY ATTORNEY KANIA LAW FIRM, P.A., TAX ATTORNEY 136

View Audit 342669

Finding 523285 (2024-001)

Significant Deficiency 2024

North Santiam School District

OR

Questioned Costs Reporting School Nutrition Programs

The District took immediate steps to remedy the issue, new reviews are required before and after submission. The Business Manager and Food Services Director have implemented the changes.

View Audit 342537

Finding 523278 (2024-003)

Significant Deficiency 2024

Great Plains Food Bank

ND

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.303

U.S. Department of Agriculture CFDA # 10.568, 10.569 Food Distribution Cluster Finding Summary:As part of the audit done by Eide Bailly LLP, a lack of internal controls were identified in eligibility determinations and reviews for The Emergency Food Assistance Programs. Responsible Individuals: Meli...

U.S. Department of Agriculture CFDA # 10.568, 10.569 Food Distribution Cluster Finding Summary:As part of the audit done by Eide Bailly LLP, a lack of internal controls were identified in eligibility determinations and reviews for The Emergency Food Assistance Programs. Responsible Individuals: Melissa Sobolik, CEO David Stachon, CFO Corrective Action Plan: The GPFB will ensure all documents for TEFAP programs have proper signatures by necessary parties going forward . An electronic signature process has been implemented to make the dissemination, review and storage of this process easier. Also, additional staffing has been hired to manage this process in the form of a Partner Network Manager with substantial compliance experience. Anticipated Completion Date: Immediate

View Audit 342534 Questioned Costs: $1

Corrective Action Plans

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