Corrective Action Plans

Finding 478479 (2023-007)

Significant Deficiency 2023

Boys & Girls Club of Greater Milwaukee, INC

WI

Cash Management Significant Deficiency Internal Control / Segregation of Duties

Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days. Responsible Person for Corrective Action: Marta Kwiatkowski, Vice President of...

Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days. Responsible Person for Corrective Action: Marta Kwiatkowski, Vice President of Administration & Chief Financial Officer Implementation Date for Corrective Action: December 31, 2024

View Audit 315153

Finding 478432 (2023-006)

Significant Deficiency 2023

Boys & Girls Club of Greater Milwaukee, INC

WI

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

Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid. Responsible Person for Corrective Action: Marta Kwiatkows...

Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid. Responsible Person for Corrective Action: Marta Kwiatkowski, Vice President of Administration & Chief Financial Officer Implementation Date for Corrective Action: December 31, 2024

View Audit 315153

Finding 478430 (2023-003)

Significant Deficiency 2023

Mercy Neighborhood Ministries, Inc.

PA

Subrecipient Monitoring Reporting Significant Deficiency

Management's Response: MNM will implement financial policies and procedures to ensure a timely independent audit process and subsequent timely filing of the audit with the Federal Audit Clearinghouse.

View Audit 315127

Finding 478429 (2023-002)

Material Weakness 2023

Mercy Neighborhood Ministries, Inc.

PA

Internal Control / Segregation of Duties Material Weakness Reporting

Management’s Response: Management will implement procedures to ensure that timely and accurate financial information is prepared in accordance with generally accepted accounting principles.

View Audit 315127

Finding 478428 (2023-001)

Material Weakness 2023

Mercy Neighborhood Ministries, Inc.

PA

Internal Control / Segregation of Duties Material Weakness Reporting

Management’s Response: Management has revised MNM’s segregation of duties and compensating controls surrounding financial reporting and has implemented the appropriate safeguards to ensure they are adhered to. MNM has developed written procedures and incorporated the following controls surrounding...

Management’s Response: Management has revised MNM’s segregation of duties and compensating controls surrounding financial reporting and has implemented the appropriate safeguards to ensure they are adhered to. MNM has developed written procedures and incorporated the following controls surrounding cash receipts and disbursements. • Maintenance of a daily log of cash receipts and disbursements • Restrict access to cash and checks to authorized individuals • Maintain adequate supporting documentation for all cash receipts and disbursements • Recount of daily cash receipts by more than one individual for accuracy • Make deposits and post to accounts receivable on a regular basis at a minimum weekly • Safeguard cash and checks for deposits in a secure location (i.e. safe or lockbox) • Cash receipts are verified to daily log and supporting documentation as part of bank reconciliation process • Cash receipt and disbursement detail to be reviewed by Executive Director

View Audit 315127

Finding 478421 (2023-002)

Material Weakness 2023

Clear Lake Community School District

IA

Internal Control / Segregation of Duties

We will continue to monitor our procedures and implement additional controls where possible.

View Audit 315121

Finding 478414 (2023-002)

Material Weakness 2023

Clarinda Community School District

IA

Internal Control / Segregation of Duties

The working plan is for one person to deposit money, one person to enter receipts into Software, and one person to reconcile the bank statements. Accounts Payable - we have a chain of approval for requisitions - building Principal, Superintendent, Director of Finance, and Accounts Payable Clerk.

View Audit 315117

Finding 478375 (2023-005)

Material Weakness 2023

City of Santa Fe

NM

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

Recommendation: The auditor recommends the City strengthen the controls in place to provide assurance that proper review occurs on all transactions. The City’s review/oversight should be designed to ensure that items missing approvals do not move forward in the payroll process. Action Taken: The Ci...

Recommendation: The auditor recommends the City strengthen the controls in place to provide assurance that proper review occurs on all transactions. The City’s review/oversight should be designed to ensure that items missing approvals do not move forward in the payroll process. Action Taken: The City agrees with this finding. In FY22 the Payroll Division started sending out a bi‐weekly payroll reminder with tips and guidance for managers and supervisors. In FY24 the Finance Director and the Payroll Officer began working with the City Manager’s Office to strengthen enforcement of policies and procedures to ensure that appropriate approvals are conducted on all payroll transactions. City Leadership, Department Directors, and Senior Staff have been directed frequently at weekly Senior Staff meetings to ensure that proper review and approval occurs on all employee timesheets. The Payroll Officer continues to send reminder emails every pay period with instructions about how to review and approve timesheets in the Munis system, and the Payroll Division provides training as requested by Department staff. During CY24 the City plans to implement an upgrade of the UKG Kronos timekeeping system. The new UKG Dimensions system will offer additional functionality and the ability to interface directly with the Munis ERP system. Additionally, the Payroll Division will develop training on timecard approval and add this information to the bi‐weekly correspondence about timesheet approval deadlines. The Finance Director and Payroll Officer will also work with the City Manager and HR to address repeat noncompliance with disciplinary action. Further, we will work with HR and IT to ensure that all timecards have a backup approver in the event of a supervisor’s absence. The Finance Director and the Payroll Officer will work with the City Manager’s Office to develop a process whereby items missing required approvals are resolved prior to payroll running. The City is in the process of identifying a vendor to contract with Airport to assist with federal compliance and provide training to Airport staff on relevant Uniform Guidance requirements. The vendor’s scope of work will include helping with developing and documenting policies and standard opera􀆟ng procedures, including procedures for Airport payroll approvals. In CY24 the City will provide Uniform Guidance training to staff which will include internal controls related to activities allowed and allowable costs over payroll. Due Date of Completion: December 31, 2024 Responsible Official: Emily Oster - Finance Director, James Harries - Airport Manager, Melanie Sharpe - Payroll Officer, Grants Manager (in recruitment), Bernadette Salazar - Human Resources, Eric Candelaria - Information Technology & Telecommunications, and all Airport Supervisors and Managers

View Audit 315062

Finding 478372 (2023-001)

Material Weakness 2023

Commonbond Communities

MN

Reporting Internal Control / Segregation of Duties

Name of contact person – Angela Riley, Chief Financial Officer Corrective action – Management agrees with the finding. Management is in the process of elevating the level of supervisory personnel across the finance function, more fully implementing its Enterprise Resource Planning system to leverag...

Name of contact person – Angela Riley, Chief Financial Officer Corrective action – Management agrees with the finding. Management is in the process of elevating the level of supervisory personnel across the finance function, more fully implementing its Enterprise Resource Planning system to leverage available technology and system controls, continuing its training and development of team members, and implementing standardized month end procedures and related review processes. Proposed completion date – Management has begun the corrective action and is expected to have additional processes in place and training done by December 31, 2024.

View Audit 315058

Finding 478363 (2023-009)

Material Weakness 2023

Brockton School District

MT

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326

FINDING 2023-009: Wage Rage Compliance Response: The District will implement internal controls to ensure compliance requirements of all federal funds received. Contractors will be required to certify that they are complying with prevailing wages if the project is paid with federal funds.

View Audit 315033

Finding 478358 (2023-006)

Significant Deficiency 2023

Alpena Housing Commission

MI

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

Capital Fund Program – CFDA 14.872 Recommendation: The Commission should implement policies and procedures to ensure all federal compliances are followed pertaining to wage rate requirements. Action Taken: New Management has taken over as of March 2023 and will review and implement stronger policies...

Capital Fund Program – CFDA 14.872 Recommendation: The Commission should implement policies and procedures to ensure all federal compliances are followed pertaining to wage rate requirements. Action Taken: New Management has taken over as of March 2023 and will review and implement stronger policies and procedures pertaining to wage rate requirements. Anticipated Completion Date of Action: December 31, 2024

View Audit 315015

Finding 478356 (2023-004)

Material Weakness 2023

Alpena Housing Commission

MI

Questioned Costs Special Tests & Provisions HUD Housing Programs

Capital Fund Program – CFDA 14.872 Recommendation: The Commission should review the obligation and expenditure of capital grants on an ongoing basis and implement policies and procedures to ensure all federal compliances are followed pertaining to obligation and expenditures verification. Action Tak...

Capital Fund Program – CFDA 14.872 Recommendation: The Commission should review the obligation and expenditure of capital grants on an ongoing basis and implement policies and procedures to ensure all federal compliances are followed pertaining to obligation and expenditures verification. Action Taken: New Management has taken over as of March 2023 and will review and implement stronger policies and procedures pertaining to capital fund grants. Anticipated Completion Date of Action: December 31, 2024.

View Audit 315015 Questioned Costs: $1

Finding 478324 (2023-004)

Material Weakness 2023

United Way of Acadiana, INC

LA

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

United Way onboarded a new Finance Director with expertise in developing internal controls for Federal grant programs as of August 2023. We have successfully implemented robust internal controls that have significantly enhanced our operational efficiency. We are confident that as of 2024, this iss...

United Way onboarded a new Finance Director with expertise in developing internal controls for Federal grant programs as of August 2023. We have successfully implemented robust internal controls that have significantly enhanced our operational efficiency. We are confident that as of 2024, this issue has been effectively addressed.

View Audit 314994

Finding 478323 (2023-001)

None 2023

United Way of Acadiana, INC

LA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

United Way onboarded a new Finance Director with expertise in developing internal controls for Federal grant programs as of August 2023. We have successfully implemented robust internal controls that have significantly enhanced our operational efficiency. We are confident that as of 2024, this iss...

United Way onboarded a new Finance Director with expertise in developing internal controls for Federal grant programs as of August 2023. We have successfully implemented robust internal controls that have significantly enhanced our operational efficiency. We are confident that as of 2024, this issue has been effectively addressed.

View Audit 314994 Questioned Costs: $1

Finding 478278 (2023-004)

Significant Deficiency 2023

Crookston Housing and Economic Development Authority

MN

HUD Housing Programs Reporting Significant Deficiency

1. Correcting Plan CHEDA staff are aware of Voucher for Payment of Annual Contributions and Operating Statement report monthly to HUD via the Voucher Management System (VMS) requirements and will implement appropriate review of statements prior to submission. 2. Explanation of Disagreement with the ...

1. Correcting Plan CHEDA staff are aware of Voucher for Payment of Annual Contributions and Operating Statement report monthly to HUD via the Voucher Management System (VMS) requirements and will implement appropriate review of statements prior to submission. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum – Executive Director 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Executive Director will monitor completion of the CAP.

View Audit 314956

Finding 478277 (2023-003)

Significant Deficiency 2023

Crookston Housing and Economic Development Authority

MN

HUD Housing Programs Eligibility Significant Deficiency

1. Correcting Plan CHEDA staff are aware of income eligibility documentation and will implement an internal control process. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum – Execut...

1. Correcting Plan CHEDA staff are aware of income eligibility documentation and will implement an internal control process. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum – Executive Director 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Executive Director will monitor completion of the CAP.

View Audit 314956

Finding 478274 (2023-003)

Material Weakness 2023

Village of La Farge, Wisconsin

WI

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

Finding 2023-003 Condition: Internal controls over federal grants should be in place to provide reasonable assurance that a misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have gra...

Finding 2023-003 Condition: Internal controls over federal grants should be in place to provide reasonable assurance that a misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures. Cause: The Village does not have documented policies and procedures in place over grants and grant expenditures. Effect: Without documented policies and procedures, the internal control over federal grants is low, and the risk of misstatement in the schedule of federal awards is high. Auditor’s Recommendation: We recommend that the Village work on written policies and procedures over grants and grant expenditures. Management Response: The Village will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance. Contact Person: Kim Walker Anticipated Completion: Ongoing

View Audit 314951

Finding 478271 (2023-001)

Material Weakness 2023

Religious Coalition for Emergency Human Needs

MD

Reporting Internal Control / Segregation of Duties

Beyond Shelter Frederick, Inc. respectfully submits the following corrective action plan for the year ended September 30 2023. Name and address of independent public accounting firm: LSWG, P.A. ...

Beyond Shelter Frederick, Inc. respectfully submits the following corrective action plan for the year ended September 30 2023. Name and address of independent public accounting firm: LSWG, P.A. Certified Public Accountants 1801 Research Blvd., Suite 320 Rockville, Maryland 20850 Audit Period: Year ended September 30, 2023. The finding from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FINANCIAL STATEMENT AUDIT Material Weakness 2302-001 Timesheets Auditor's Recommendation: We recommend that management work with the supervisors to ensure they are approving the timesheets through the timekeeping system for documentation purposes or appoint an alternative approver in the absence of the assigned supervisor. Verbal approval is not an acceptable way of approving timesheets. We also recommend training for employees to ensure the timesheet hours ae submitted timely. Action Taken: Employees are now notified when timesheets are due and are made aware of the processing deadline. Going forward, if a management is taking time off, they will assign another manager to approve timesheets in their absence and this will be documented. Employees will also receive training from the payroll company applications. If the Department of Treasury has questions regarding this plan, please call Nick Brown, Executive Director at (301) 631-2670. Sincerely, Nick Brown, Executive Director

View Audit 314941

Finding 478270 (2023-002)

Significant Deficiency 2023

City of Owatonna

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Finding: 2023-002 Lack of Procurement Policy – Procurement, Suspension and Debarment Federal Agency: U.S. Department of Treasury Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Throug...

Finding: 2023-002 Lack of Procurement Policy – Procurement, Suspension and Debarment Federal Agency: U.S. Department of Treasury Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: December 31, 2023 Type of Finding: Significant Deficiency in Internal Control Over Compliance Recommendation: We recommend the City adopt a procurement policy that includes procedures over suspension and debarment. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The City will prepare a policy and have it adopted by the City Council. Name of the Contact Person Responsible for Corrective Action Plan: Rhonda Moen, Finance Manager Planned Completion Date for Corrective Action Plan: December 31, 2024.

View Audit 314939

Finding 478256 (2023-002)

Significant Deficiency 2023

City of Marshalltown

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding: 2023-002 Significant Deficiency in Internal Control over Compliance U.S. Department of Commerce Economic Assistance Adjustment 11.307 Economic Development Cluster Reporting Finding Summary: During the year ending June 30, 2023, the City submitted their quarterly Project Progress Reports mor...

Finding: 2023-002 Significant Deficiency in Internal Control over Compliance U.S. Department of Commerce Economic Assistance Adjustment 11.307 Economic Development Cluster Reporting Finding Summary: During the year ending June 30, 2023, the City submitted their quarterly Project Progress Reports more than 15 days after the end of the quarterly periods. Responsible Individual: Diana Steiner, Finance Director Corrective Action Plan: The City will more closely monitor the third party that is administering the grant. Anticipated Completion Date: By the completion of the ACFR for the fiscal year ending June 30, 2024.

View Audit 314923

Finding 478228 (2023-002)

Material Weakness 2023

Planned Parenthood of Greater Texas, Inc.

TX

Subrecipient Monitoring Material Weakness Reporting

The required FFATA reporting in the FSRS system will be completed by the Vice President of Health Services, Beth Watson, working with the Controller, David Simank, no later than June 28, 2024. The Controller will send a copy of the wire confirmations for payments made to the subgrantees each month....

The required FFATA reporting in the FSRS system will be completed by the Vice President of Health Services, Beth Watson, working with the Controller, David Simank, no later than June 28, 2024. The Controller will send a copy of the wire confirmations for payments made to the subgrantees each month. During the scheduled monthly meetings between the Vice President of Health Services, Controller, and the Health Services Grant Senior Project Manager, Metzli Gonzales, to review the monthly Title X patient counts, an agenda item will be added to confirm that all of the information is available for the Vice President of Health Services to prepare and submit the FFATA report.

View Audit 314903

Finding 478227 (2023-001)

Significant Deficiency 2023

Planned Parenthood of Greater Texas, Inc.

TX

Allowable Costs / Cost Principles Eligibility Significant Deficiency

Annual Title X training will be provided to staff Title X centers in early July 2024. The training will include expanded direction and provide clarity for the staff regarding the expectations around eligibility forms. This includes the need for eligibility forms for supply-only encounters. The Sr. ...

Annual Title X training will be provided to staff Title X centers in early July 2024. The training will include expanded direction and provide clarity for the staff regarding the expectations around eligibility forms. This includes the need for eligibility forms for supply-only encounters. The Sr. Grants Project Manager, Metzli Gonzales, performs bi-annual chart audits across all Title X sites to assess compliance with the Title X program. The audits review ten charts from each Title X center, chosen at random. The criteria include looking for evidence demonstrating compliance with the requirement that an eligibility Form is completed with income information and signed by the patient.

View Audit 314903

Finding 478208 (2023-001)

Significant Deficiency 2023

Archdiocesan Housing Authority

WA

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Management has implemented a quarterly inspection schedule of all units with documentation centrally located for visibility.

View Audit 314901

Finding 478203 (2023-003)

Material Weakness 2023

Great Rivers United Way, Inc.

WI

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

Policies and Procedures over Federal Grants Condition: Internal controls over federal grants should be in place to provide reasonable assurance that a misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federa...

Policies and Procedures over Federal Grants Condition: Internal controls over federal grants should be in place to provide reasonable assurance that a misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures. Cause: The Organization does not have documented policies and procedures in place over grants and grant expenditures. Effect: Without documented policies and procedures, the internal control over federal grants is low, and the risk of misstatement in the schedule of expenditures of federal awards is high. Auditor’s Recommendation: We recommend that the Organization work on written policies and procedures over grants and grant expenditures. Management’s Response: The Organization will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance. Contact Person: Jan Henry Anticipated Completion: Ongoing

View Audit 314893

Finding 478163 (2023-001)

Material Weakness 2023

Purdy R-II School District

MO

Internal Control / Segregation of Duties HUD Housing Programs

CORRECTIVE ACTION PLAN August 11, 2023 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Purdy School District R-II respectfully submits the following corrective action plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Dr T...

CORRECTIVE ACTION PLAN August 11, 2023 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Purdy School District R-II respectfully submits the following corrective action plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Dr Travis Graham, Superintendent Purdy School District R-II 201 Gabby Gibbons Dr Purdy, MO 65734 (417) 442-3215 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended June 30, 2023 The findings from the June 30, 2023, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT Material Weakness – Internal Control over Financial Reporting - Segregation of duties Finding 2023-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Dr Travis Graham, Superintendent Purdy School District R-II

View Audit 314835

Corrective Action Plans

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