Corrective Action Plans

Finding 528174 (2023-003)

Significant Deficiency 2023

Williamson Health and Wellness Center, Inc.

WV

Reporting Internal Control / Segregation of Duties § 200.512

Contact Person: Crystal Branham, Interim CFO. Recommendation: We recommend that the Center implement stronger internal controls to ensure that reporting deadlines are effectively monitored and met. This may include developing and maintaining a reporting calendar with clearly defined deadlines for fi...

Contact Person: Crystal Branham, Interim CFO. Recommendation: We recommend that the Center implement stronger internal controls to ensure that reporting deadlines are effectively monitored and met. This may include developing and maintaining a reporting calendar with clearly defined deadlines for financial reporting and assigning responsibility for tracking and ensuring timely submission of reports. Views of responsible officials and planned corrective actions: Management agrees with the recommendations. Management will implement appropriate internal control procedures. Anticipated Completion Date: December 31, 2024

View Audit 346224

Finding 526909 (2023-001)

Material Weakness 2023

Oficina Del Procurador De Las Personas De Edad Avanzada

PR

Subrecipient Monitoring Material Weakness Reporting § 200.512

As we mentioned in the SA 2022 Corrective Action Plan, we have been working with Unified Contracts which is helping us achieve our goal. We will continue with a Unified Contract to ensure that SA 2024 can be released on or before June 2025. Lead Person for Action Item Completion: Miguel A. Padilla V...

As we mentioned in the SA 2022 Corrective Action Plan, we have been working with Unified Contracts which is helping us achieve our goal. We will continue with a Unified Contract to ensure that SA 2024 can be released on or before June 2025. Lead Person for Action Item Completion: Miguel A. Padilla Vázquez (Director of Administration)

View Audit 346029

Finding 526810 (2023-003)

Significant Deficiency 2023

Eastern Area Workforce Development Board

NM

Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.512

Recommendation We recommend that management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future Single Audit reporting packages. Management Response Corrective Action: EAWDB agrees that the single audit reporting package has not been su...

Recommendation We recommend that management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future Single Audit reporting packages. Management Response Corrective Action: EAWDB agrees that the single audit reporting package has not been submitted in a timely manner. EAWDB has engaged a third-party accounting firm and made staff duty changes to address the timely submission of accounting information. Due Date of Completion: March 31, 2025 Responsible Party(ies): General Administrator, Executive Director, third-party accounting firm

View Audit 345892

Finding 526778 (2023-002)

Material Weakness 2023

East Arkansas Area Agency on Aging, Inc.

AR

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

Expenditures are required to be supported by a purchase order, work order or purchase requisite, along with all receipts. These requests are reviewed by the Director of Finance and the Executive Director for approval. All expenditures are then reviewed by the Payroll Manager to ensure proper documen...

Expenditures are required to be supported by a purchase order, work order or purchase requisite, along with all receipts. These requests are reviewed by the Director of Finance and the Executive Director for approval. All expenditures are then reviewed by the Payroll Manager to ensure proper documentation has been obtained. The expenditure is then entered into our accounting software, which is then approved by the Executive Director. These processes have been implemented in 2024 to ensure segregation of duties and that all transactions and entries into our accounting software are reviewed and approved by either the Director of Finance and/or the Executive Director. Management identified these issues during the 2024 FY and has implemented new processes or procedures to strengthen our internal controls.

View Audit 345812

Finding 526564 (2023-004)

Material Weakness 2023

Doral Academy of Northern Nevada

NV

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan: Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned sta...

Corrective Action Plan: Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. In addition, a financial controller has been added to ensure that secondary reviews occur on all required filings and reconciliations. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 345521

Finding 526546 (2023-005)

Material Weakness 2023

Dunseith Public School District No. 1

ND

Internal Control / Segregation of Duties Cash Management Reporting

Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.

View Audit 345466

Finding 526536 (2023-003)

Material Weakness 2023

Dunseith Public School District No. 1

ND

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

Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.

View Audit 345466

Finding 526512 (2023-003)

Material Weakness 2023

Boulder City Hospital, Inc.

NV

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.303

Finding 2023-003 Federal Agency Name: U.S. Department of Agriculture Federal Financial Assistance Listing: #10.766 Program Name: Community Facilities Loans and Grants Cluster, Community Facilities Loans and Grants Compliance Requirement: Special Tests and Provisions Finding Summary: The Hospital did...

Finding 2023-003 Federal Agency Name: U.S. Department of Agriculture Federal Financial Assistance Listing: #10.766 Program Name: Community Facilities Loans and Grants Cluster, Community Facilities Loans and Grants Compliance Requirement: Special Tests and Provisions Finding Summary: The Hospital did not sufficiently fund their reserve account. As of December 31, 2023, the Hospital should have USDA debt reserves at least equal to $389,998. Responsible Individuals: Doug B. Lewis, Chief Financial Officer Corrective Action Plan: Management will review the reserve account requirements and ensure appropriate contributions are made during the fiscal year.

View Audit 345428

Finding 526464 (2023-003)

Significant Deficiency 2023

Okanogan County Child Development Association

WA

Internal Control / Segregation of Duties Cash Management Significant Deficiency

Recommendation: The Association establish controls that allow for the timely and accurate recording of grants and contracts receivable from reimbursement-based awards in the same period as their corresponding expenditures. Explanation of disagreement with audit finding: There is no disagreement with...

Recommendation: The Association establish controls that allow for the timely and accurate recording of grants and contracts receivable from reimbursement-based awards in the same period as their corresponding expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment Through this audit process and staff turnover, tasks have been distributed and processes have been implemented immediately to meet the expectations that an AR transaction be entered into the fiscal system within a timely manner of one week or sooner. Root Cause Due to a lack of knowledge of the new software system. Not all information was migrated into the new software system in a timely manner, making it difficult to use at its full potential. OCCDA had a large turnover in the fiscal team during the audit process. The transition to the new fiscal software was during the height of the COVID-19 pandemic, making it difficult to complete training and migration of the new system. Action Taken Immediately in 2023, the fiscal team implemented adding reports/documentation to all requests for funding to allow for better tracking and record keeping. Newly hired staff have established a clear understanding of the naming conventions for clarity and accurate reporting. Tasks have been realigned to specific positions so that all duties are covered and responsibilities are defined. This will ensure that all fiscal tasks are completed timely and accurately establishing controls for reimbursement funding. Training has been provided for the fiscal team on the internal processes and procedures to ensure the timely entry of all data and the importance of accurate monthly reports. We have reorganized the chart of accounts in support of the software consultants, we have added additional program numbers to track grants separately by funding year to allow us to close each grant yearly. Our Fiscal Assistant has been trained to complete all accounts receivable. Receivable billings are completed in the month that they are performed. All receipts are recorded in the month they are received. Monthly reports continue to be sent out each month for the Leadership team to review, allowing for transparency and additional reviews and accuracy. All bank reconciliations were completed and brought up to date in 2023. The GL accounts were updated for better separation and grant tracking. Updated our policy and procedures for recording revenue in the same period it occurred. We have updated internal controls and procedures for reconciling and reviewing all revenue and expenses regularly.

View Audit 345386

Finding 526463 (2023-002)

Significant Deficiency 2023

Okanogan County Child Development Association

WA

Internal Control / Segregation of Duties Significant Deficiency

Recommendation: We recommend the Association adopt controls to reconcile payroll liability balances at least quarterly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment During the previous audit, we impl...

Recommendation: We recommend the Association adopt controls to reconcile payroll liability balances at least quarterly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment During the previous audit, we implemented benefit plans in the system allowing for accurate and timely reporting. Worked with Fiscal Consultant to implement entry of all liabilities into the fiscal software. Root Cause Due to a lack of knowledge of the software system not all information was migrated into the new software system in a timely manner, making it difficult to use at its full potential. OCCDA had a large turnover in the fiscal team. The transition to the new fiscal software was during the height of the COVID-19 pandemic, making it difficult to complete training and migration of the new system. Action Taken Reassessing the payroll system set up and the mapping of the payroll liabilities, working towards reconciling the balance sheet accounts at minimum quarterly. Updated GL accounts and the payroll liability accounts to ensure that OCCDA is able to reconcile the accounts quarterly. Payroll procedures have been updated to include the steps and ensure that reconciliation is able to be cross trained.

View Audit 345386

Finding 526462 (2023-001)

Significant Deficiency 2023

Okanogan County Child Development Association

WA

Internal Control / Segregation of Duties Significant Deficiency Matching / Level of Effort / Earmarking

Recommendation: We recommend that Association staff familiarize themselves with the terms of the loan agreement and put controls in place to ensure funds are properly transferred to the reserve account at least annually. Explanation of disagreement with audit finding: There is no disagreement with t...

Recommendation: We recommend that Association staff familiarize themselves with the terms of the loan agreement and put controls in place to ensure funds are properly transferred to the reserve account at least annually. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment: Fiscal Manager has reviewed the loan requirements. Root Cause Due to large turnover in the fiscal team and the lack of knowledge of loan requirements. Action Taken Fiscal Manager has reviewed loan documents and requirements making ourselves familiar with the reserve account requirements. Moving forward the transfer to the reserve account will happen on a monthly basis in conjunction with the mortgage payment. OCCDA now has a recurring entry for this transaction and the funds are transferred monthly. Also we updated our procedures to ensure that all transfers are completed and are documented for cross training.

View Audit 345386

Finding 526454 (2023-003)

Material Weakness 2023

City of Wyandotte, Michigan

MI

Material Weakness Reporting Program Income

Condition: The City did not submit the required annual report related to use of program income. Planned Corrective Action: The City will work with the EPA to determine how to report the use of program income. Contact person responsible for corrective action: Robert McMahon, City Administrator Antici...

Condition: The City did not submit the required annual report related to use of program income. Planned Corrective Action: The City will work with the EPA to determine how to report the use of program income. Contact person responsible for corrective action: Robert McMahon, City Administrator Anticipated Completion Date: 09/30/2025

View Audit 345380

Finding 526388 (2023-003)

Material Weakness 2023

Youth Over US INC

OH

Questioned Costs Internal Control / Segregation of Duties

2023-003 – Opportunities Identified to Enhance Program Disbursement Processes in Alignment with Organizational Procedures.

View Audit 345313 Questioned Costs: $1

Finding 526388 (2023-003)

Material Weakness 2023

Youth Over US INC

OH

Questioned Costs Internal Control / Segregation of Duties

Auditor’s Recommendation:

View Audit 345313 Questioned Costs: $1

Finding 526388 (2023-003)

Material Weakness 2023

Youth Over US INC

OH

Questioned Costs Internal Control / Segregation of Duties

It is recommended that the Organization implement the following measures to address the identified deficiency:

View Audit 345313 Questioned Costs: $1

Finding 526388 (2023-003)

Material Weakness 2023

Youth Over US INC

OH

Questioned Costs Internal Control / Segregation of Duties

• Enhance internal controls over the processing of transactions.

View Audit 345313 Questioned Costs: $1

Finding 526388 (2023-003)

Material Weakness 2023

Youth Over US INC

OH

Questioned Costs Internal Control / Segregation of Duties

• Continued expression of importance of the proper protocol related to the processing of transactions.

View Audit 345313 Questioned Costs: $1

Finding 526388 (2023-003)

Material Weakness 2023

Youth Over US INC

OH

Questioned Costs Internal Control / Segregation of Duties

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

View Audit 345313 Questioned Costs: $1

Finding 526388 (2023-003)

Material Weakness 2023

Youth Over US INC

OH

Questioned Costs Internal Control / Segregation of Duties

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

View Audit 345313 Questioned Costs: $1

Finding 526388 (2023-003)

Material Weakness 2023

Youth Over US INC

OH

Questioned Costs Internal Control / Segregation of Duties

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

View Audit 345313 Questioned Costs: $1

Finding 526388 (2023-003)

Material Weakness 2023

Youth Over US INC

OH

Questioned Costs Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions:

View Audit 345313 Questioned Costs: $1

Finding 526388 (2023-003)

Material Weakness 2023

Youth Over US INC

OH

Questioned Costs Internal Control / Segregation of Duties

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

View Audit 345313 Questioned Costs: $1

Finding 525947 (2023-007)

Significant Deficiency 2023

Glacierland Resource Conservation and Development Council, Inc.

WI

Cash Management Reporting Matching / Level of Effort / Earmarking

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

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

View Audit 345115

Finding 525934 (2023-002)

Material Weakness 2023

Riceville Community School District

IA

Internal Control / Segregation of Duties

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

View Audit 345100

Finding 525922 (2023-002)

Significant Deficiency 2023

Hawkeye Area Community Action Program

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

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

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

View Audit 345096

Corrective Action Plans

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