Corrective Action Plans

Finding 498176 (2023-001)

Significant Deficiency 2023

MO

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

Finding 2023-001: Comments on the Finding and Each Recommendation: Statement of condition 2023-001: The Corporation did not file the data collection form SF-SAC for the audited financial statements for the year ended December 31, 2022, with the federal audit clearing house in a timely manner, as r...

Finding 2023-001: Comments on the Finding and Each Recommendation: Statement of condition 2023-001: The Corporation did not file the data collection form SF-SAC for the audited financial statements for the year ended December 31, 2022, with the federal audit clearing house in a timely manner, as required by 2 CFR 200.512. Recommendation: Management should submit data collection form SF-SAC as required by 2 CFR 200.512. Action(s) taken or planned on the finding: Management filed form SF-SAC on January 4, 2024.

View Audit 320918

Finding 498159 (2023-004)

Material Weakness 2023

Town of Frankton

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.303 § 200.313

Title of result and comment:: Frankton FINDING 2023‐004 Contact person Responsible for Corrective Action: First Name: Timothy Last Name: Detrick Contact’s Phone Number:: (765) 754‐7285 Contact’s Email Address:: tdetrickct@gmail.com Views of Responsible Official:: We concur with the finding. Descript...

Title of result and comment:: Frankton FINDING 2023‐004 Contact person Responsible for Corrective Action: First Name: Timothy Last Name: Detrick Contact’s Phone Number:: (765) 754‐7285 Contact’s Email Address:: tdetrickct@gmail.com Views of Responsible Official:: We concur with the finding. Description of Corrective Action Plan:: We are making an Asset Ledger this year. And we will keep it updated every two years and add to it when we purchase a asset that exceeds $5,000. I will also have our Town Administrator double check. Anticipated Completion Date: Year: 2024 Month: 7 Day: 1 If applicable: Document reason issue will NOT be corrected within 6 months:: INDIANA STATE BOARD OF ACCOUNTS 33 Unit Name: Town of Frankton County: Madison Report period beginning date: Year: 2023 Month: 1 Day: 1 Report period ending date: Year: 2023 Month: 12 Day: 31

View Audit 320891

Finding 498157 (2023-001)

Significant Deficiency 2023

Rock Valley Community Programs

WI

Significant Deficiency Internal Control / Segregation of Duties

Immediate- (Instantaneous) • The Human Resources Manager at RVCP completed a record review and file audit of all payroll functions twice within 30 days (before the signature date of this document), once by the HRM. • A check and balance with updated Policy and Procedure for onboarding was completed,...

Immediate- (Instantaneous) • The Human Resources Manager at RVCP completed a record review and file audit of all payroll functions twice within 30 days (before the signature date of this document), once by the HRM. • A check and balance with updated Policy and Procedure for onboarding was completed, socialized, and disseminated • The Executive Director must review a sampling of 4 employees at the end of every 2"' pay period cycle and test for accuracy. Short Term- (30 days or less) • The payroll servicer will be changed, and the new system will be identified in 30 days. long Term- (30 plus days) • Final HRIS replacement system contracted to replace • Roll out new HRIS system to include payroll and checklist software • Create and test controls to gauge the accuracy of policy and procedures and new HRIS

View Audit 320888

Finding 498156 (2023-006)

Material Weakness 2023

Shelby County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2023-06 Finding Subject: Child Support Enforcement - Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Cash Management, Period of Performance Summary of Finding: No documented oversight Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 31...

FINDING 2023-06 Finding Subject: Child Support Enforcement - Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Cash Management, Period of Performance Summary of Finding: No documented oversight Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will meet with every department that has state grants and make sure that all invoices are double check for proper expenditures and have both employees sign off on the claim. Anticipated Completion Date: August 30, 2024

View Audit 320882

Finding 498154 (2023-004)

Material Weakness 2023

Shelby County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2023-04 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: Reports were incorrectly completed, excluded amounts for the report period. Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310...

FINDING 2023-04 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: Reports were incorrectly completed, excluded amounts for the report period. Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will have the Deputy Auditor start signing off on all reports to verify the dates are correct for the reporting period. Anticipated Completion Date: August 30, 2024

View Audit 320882

Finding 498151 (2023-006)

Material Weakness 2023

Comanche County

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties

The Board of County Commissioners will work toward assessing and identifying risks to design written county-wide controls.

View Audit 320878

Finding 498136 (2023-003)

Significant Deficiency 2023

Florence County

WI

Cash Management Reporting Significant Deficiency

DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-003 Medical Assistance Program / State Health Insurance Assistance Program / Medicare Enrollment Assistance Program – Assistance Listing No. 93.778 / 93.324 / 93.071 Recommendation: We recommend that there is an appropriate reviewer of each grant claim. E...

DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-003 Medical Assistance Program / State Health Insurance Assistance Program / Medicare Enrollment Assistance Program – Assistance Listing No. 93.778 / 93.324 / 93.071 Recommendation: We recommend that there is an appropriate reviewer of each grant claim. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The amounts reported were accurate and in compliance. The department will continue to train employees in respective positions to ensure responsibilities align with program requirements. Immediately upon discovery of the omission of the review step, management reiterated to department financial staff the importance of the review process. Name(s) of the contact person(s) responsible for corrective action: Kim Merrill, Finance Manager Planned completion date for corrective action plan: December 31, 2024

View Audit 320852

Finding 498133 (2023-006)

Significant Deficiency 2023

City of Wilton

ND

Matching / Level of Effort / Earmarking Cash Management Internal Control / Segregation of Duties

Contact Person - Pattie Solberg, Auditor; Corrective Action Plan - The City should follow their procedures for signing off on all requests for reimbursement reports before submitting the federal reimbursement. Completion Date - December 1, 2024.

View Audit 320832

Finding 498130 (2023-003)

Material Weakness 2023

Town of Kingman

IN

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

FINDING 2023-003 Finding Subject: Town of Kingman Summary of Finding: The auditor found a lack of internal controls related to the grant agreement. Also, the RD-442-3 was not submitted. Contact Person Responsible for Corrective Action: Kendal Buker Contact Phone Number and Email Address: 765-397-392...

FINDING 2023-003 Finding Subject: Town of Kingman Summary of Finding: The auditor found a lack of internal controls related to the grant agreement. Also, the RD-442-3 was not submitted. Contact Person Responsible for Corrective Action: Kendal Buker Contact Phone Number and Email Address: 765-397-3921; utilities@kingmanin.com Views of Responsible Officials: 􀀃 I concur with the finding of the lack of submission of the RD 442-3. Description of Corrective Action Plan: I will work with official from USDA-RD to complete the RD 442-3. Anticipated Completion Date: I anticipate to have the RD 442-3 completed by 12/31/2024. Sincerely, Kendal Buker Clerk-Treasurer Town of Kingman

View Audit 320830

Finding 498122 (2023-002)

Material Weakness 2023

Villisca Community School District

IA

Internal Control / Segregation of Duties Reporting

The District will investigate available alternatives to obtain the maximum internal control possible under the circumstances utilizing current personnel, including elected officials and implement them as soon as possible.

View Audit 320799

Finding 498120 (2023-002)

Material Weakness 2023

Southeast Texas Food Bank, Inc.

TX

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties

2023 – 002 – Coronavirus State and Local Recovery Funds – Food Bank Capacity Grant (ARPA) (ALN ‐21.027) United States Department of Agriculture, Passed through the Texas Department of Agriculture. Internal Control – Monitoring Condition and Context: The policies and procedures in place during 2023 d...

2023 – 002 – Coronavirus State and Local Recovery Funds – Food Bank Capacity Grant (ARPA) (ALN ‐21.027) United States Department of Agriculture, Passed through the Texas Department of Agriculture. Internal Control – Monitoring Condition and Context: The policies and procedures in place during 2023 did include proper monitoring of the program policies and procedures. Recommendations: Management should consider implementation of a contemporaneous monitoring process over procurement with federal and state funding. CORRECTIVE ACTION PLAN : ALL purchases being made for federal and state funding will be reviewed by the President and CEO for proper monitoring and compliance of procurement policies. The President and CEO will sign off for approval prior to purchasing. ALL Purchases being made for grantors with procurement requirements will be reviewed by the President and CEO prior to purchase for approval for monitoring for procurement compliance. To Note : all prior ARPA grant purchases were made and ordered prior to 2022 by previous leadership.

View Audit 320794

Finding 498118 (2023-002)

Significant Deficiency 2023

Ho-Chunk Housing and Community Development Agency, Inc.

WI

Eligibility Internal Control / Segregation of Duties Subrecipient Monitoring

Federal Awards Finding - Significant Deficiency in Internal Controls and Compliance Finding 2023-002 – Eligibility Assistance Listing No. 14.867 – Indian Housing Block Grant Condition: Pursuant to testing of eligibility and internal controls over eligibility, auditors noted the following control de...

Federal Awards Finding - Significant Deficiency in Internal Controls and Compliance Finding 2023-002 – Eligibility Assistance Listing No. 14.867 – Indian Housing Block Grant Condition: Pursuant to testing of eligibility and internal controls over eligibility, auditors noted the following control deficiency and noncompliance: • One tenant did not have an annual recertification or inspection completed. Recommendation: Wipfli LLP recommends that the Agency strengthen its internal controls over eligibility to monitor all relevant information and documentation affecting the eligibility process. Corrective Action Plan: Letter will be sent to the tenant for the recertification to be completed. Inspection will be scheduled with the inspector, inspections were put on hold during the pandemic. This was lifted in June of 2023 but would was not completed in October 2023, this will be scheduled and completed by the end of October 2024. Name of Contact Person Responsible for Corrective Action Plan: Raven Rosin Anticipated Completion Date: November 1, 2024

View Audit 320789

Finding 498117 (2023-001)

Material Weakness 2023

United Way of Door County, Inc.

WI

Reporting Internal Control / Segregation of Duties

Material Audit Adjustments: Management will review the current year audit adjustments and attempt to adjust the accounts to actual in year 2024.

View Audit 320779

Finding 498106 (2020-011)

Significant Deficiency 2023

The Center for Black Women's Wellness, Inc.

GA

Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303 § 200.320

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented an electronic system to more efficiently collect and store expenditures and supporting documentation, eliminating a paper filing system. We updated our fiscal polic...

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented an electronic system to more efficiently collect and store expenditures and supporting documentation, eliminating a paper filing system. We updated our fiscal policies and procedures in 2022 to include procurement and implemented a procedure for ensuring compliance with obtaining required bids, etc. Responsible person(s): Jemea Dorsey, CEO and Jeanetta Johnson, Fiscal Manager Anticipated Completion Date: FY 2022

View Audit 320765 Questioned Costs: $1

Finding 498105 (2020-010)

Material Weakness 2023

The Center for Black Women's Wellness, Inc.

GA

Cash Management Internal Control / Segregation of Duties § 200.303 § 200.305

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2023, we implemented additional procedures to more efficiently review drawdowns and supporting documentation. We updated our fiscal policies and procedures in 2023 to document a standar...

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2023, we implemented additional procedures to more efficiently review drawdowns and supporting documentation. We updated our fiscal policies and procedures in 2023 to document a standardized process for review and approval of drawdowns before request for reimbursement by the Fiscal Office and CEO. Responsible person(s): Jemea Dorsey, CEO and Jeanetta Johnson, Fiscal Manager Anticipated Completion Date: FY 2022

View Audit 320765

Finding 498104 (2020-009)

Material Weakness 2023

The Center for Black Women's Wellness, Inc.

GA

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303 § 200.308 § 200.309 § 200.403

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented an electronic system to more efficiently collect and store expenditures and supporting documentation, eliminating a paper filing system. We updated our fiscal polic...

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented an electronic system to more efficiently collect and store expenditures and supporting documentation, eliminating a paper filing system. We updated our fiscal policies and procedures in 2022 to document a standardized process for documenting expenditures and retaining receipts. For instance, invoices cannot be processed without adequate documentation. Additionally, credit card holders are responsible for submitting electronic credit card receipts to the fiscal office monthly. In 2022, an updated credit card policy was provided to all employees. The adherence to the credit card policy is monitored by the Fiscal Office and CEO. Responsible person(s): Jemea Dorsey, CEO and Jeanetta Johnson, Fiscal Manager Anticipated Completion Date: FY 2022

View Audit 320765 Questioned Costs: $1

Finding 498103 (2020-008)

Material Weakness 2023

The Center for Black Women's Wellness, Inc.

GA

Internal Control / Segregation of Duties Period of Performance § 200.303

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented additional procedures to more efficiently review payroll and supporting documentation. We updated our fiscal policies and procedures in 2022 to document a standardi...

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented additional procedures to more efficiently review payroll and supporting documentation. We updated our fiscal policies and procedures in 2022 to document a standardized process for review of payroll. Payroll cannot be processed without adequate review and documentation. Payroll is monitored by the Fiscal Office and CEO. Responsible person(s): Jemea Dorsey, CEO and Jeanetta Johnson, Fiscal Manager Anticipated Completion Date: FY 2022

View Audit 320765

Finding 498102 (2020-007)

Significant Deficiency 2023

The Center for Black Women's Wellness, Inc.

GA

Questioned Costs Internal Control / Segregation of Duties § 200.303

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented an electronic system to more efficiently collect and store expenditures and supporting documentation, eliminating a paper filing system. We updated our fiscal polic...

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented an electronic system to more efficiently collect and store expenditures and supporting documentation, eliminating a paper filing system. We updated our fiscal policies and procedures in 2022 to document a standardized process for documenting expenditures and retaining receipts. For instance, invoices cannot be processed without adequate documentation. Additionally, credit card holders are responsible for submitting electronic credit card receipts to the fiscal office monthly. In 2022, an updated credit card policy was provided to all employees. The adherence to the credit card policy is monitored by the Fiscal Office and CEO. Responsible person(s): Jemea Dorsey, CEO and Jeanetta Johnson, Fiscal Manager Anticipated Completion Date: FY 2022

View Audit 320765 Questioned Costs: $1

Finding 498095 (2023-003)

Significant Deficiency 2023

Baboquivari Unified School District No. 40

AZ

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking

2023-003 Level of Effort U.S. Department of Education Impact Aid – Assistance Listing No. 84.041 Pass-Through Agency: N/A Pass-Through Number(s): N/A Recommendation: The District should refine its current process and associated controls to monitor supplanting of grant funds Explanation of disagreeme...

2023-003 Level of Effort U.S. Department of Education Impact Aid – Assistance Listing No. 84.041 Pass-Through Agency: N/A Pass-Through Number(s): N/A Recommendation: The District should refine its current process and associated controls to monitor supplanting of grant funds Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The district will update the supplanting methodology utilized to ensure all federal funds are supplementing and not supplanting state funds. Name(s) of the contact person(s) responsible for corrective action: Clementina Carlyle, Chief Financial Officer.

View Audit 320760

Finding 498094 (2023-002)

Significant Deficiency 2023

Baboquivari Unified School District No. 40

AZ

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.326

2023-002 Special Provisions U.S. Department of Education Impact Aid – Assistance Listing No. 84.041 Pass-Through Agency: N/A Pass-Through Number(s): N/A Recommendation: The District should refine its current process and associated controls surrounding the requirements in 29 CFR Part 5, Labor Standar...

2023-002 Special Provisions U.S. Department of Education Impact Aid – Assistance Listing No. 84.041 Pass-Through Agency: N/A Pass-Through Number(s): N/A Recommendation: The District should refine its current process and associated controls surrounding the requirements in 29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To address the finding, the district procurement process will be updated to include steps to contact vendors/contractors about their prevailing wage rate requirements on all contracts paid from federal funds. In addition, the district will request vendors to submit Form WH-347 at the conclusion of all federally funded projects. Name(s) of the contact person(s) responsible for corrective action: Clementina Carlyle, Chief Financial Officer. Planned completion date for corrective action plan: December 31, 2024

View Audit 320760

Finding 498090 (2023-003)

Material Weakness 2023

City and County of Broomfield

CO

Subrecipient Monitoring Eligibility Material Weakness

Broomfield agrees with the auditors' recommendation to follow the documented internal control process or adjust process for over review of eligibility determinations. Additionally, staff members working in areas concerning this process will be trained to ensure process adherence.

View Audit 320751

Finding 498087 (2023-001)

Significant Deficiency 2023

Northwest Indiana Community Action Corporation

IN

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Synopsis of Finding: Northwest Indiana Community Action Corporation (NWICA) DBA - CoAction, did not reconcile all grant revenue as of December 31, 2023, which resulted in audit adjustments to revenue and receivable accounts identified during the audit. Effect: A significant deficiency in internal co...

Synopsis of Finding: Northwest Indiana Community Action Corporation (NWICA) DBA - CoAction, did not reconcile all grant revenue as of December 31, 2023, which resulted in audit adjustments to revenue and receivable accounts identified during the audit. Effect: A significant deficiency in internal control over financial reporting exists due to audit adjustments posted during the audit to grant revenue and receivables. Management’s Response: Northwest Indiana Community Action Corporation (NWICA) DBA - CoAction concurs with the 2023-001: Revenue Recognition finding. NWICA/CoAction has taken the steps to address this finding by implementing processes to ensure all revenue is recorded and reconciled monthly by hiring new leadership and staff within the Finance department. The finance department is taking specific action to monitor grant revenue and expense activity monthly, reconcile quarterly, and clos out activity at each grant’s year end. The organization also continues to work on improving the timeliness of grant claim submissions. Contact Person Responsible for Corrective Action: Jonathan Edwards Anticipated Completion Date: December 31, 2024

View Audit 320742

Finding 498075 (2023-001)

Significant Deficiency 2023

Housing and Redevelopment Authority of Morrison County, Minnesota

MN

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. Completion Date: Ongo...

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. Completion Date: Ongoing

View Audit 320738

Finding 498067 (2023-001)

Significant Deficiency 2023

North Central Housing Authority

ND

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. Completion Date: Ongo...

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. Completion Date: Ongoing

View Audit 320731

Finding 498052 (2023-003)

Significant Deficiency 2023

Santa Barbara Botanic Garden

CA

Questioned Costs Period of Performance Internal Control / Segregation of Duties § 200.403

Management Response The documentation provided to the auditors did not make it easy for the auditors to trace the general ledger totals to the amounts billed to cost reimbursement contracts. The Garden records all expenses incurred for a given award in its general ledger, regardless of whether ful...

Management Response The documentation provided to the auditors did not make it easy for the auditors to trace the general ledger totals to the amounts billed to cost reimbursement contracts. The Garden records all expenses incurred for a given award in its general ledger, regardless of whether full funding of the expenses is available. This is so the Garden can see the full cost of the activity and make informed decisions in the future. The reports used to bill the federal awards only pulls expenses in the period of the award. In all cases, no amounts were billed to any federal award after the award had expired. Corrective Action Plan Education and reverification of the processes documenting the flow of information from the general ledger to the federal award billings has been provided to accounting personnel involved in federal award accounting and billing. Contact person(s) responsible for the corrective action: Diane Wondolowski, Director of Finance, dwondolowski@sbbotanicgarden.org Anticipated Completion Date: Education on the above has already started and will be completed August 31, 2024.

View Audit 320704 Questioned Costs: $1

Corrective Action Plans

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