Corrective Action Plans

Finding 499007 (2023-003)

Material Weakness 2023

NY

Eligibility Internal Control / Segregation of Duties

The County agrees with the findings and will reinforce existing policies and procedures within the Health Department to ensure that all supporting documents are properly obtained.

View Audit 321795

Finding 499006 (2023-001)

Significant Deficiency 2023

Thurston County Economic Development Council

WA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.430

Significant Deficiency in Internal Control and Compliance over Major Programs Funding Agency: Department of Treasury ALN: 21.027 Recommendation: JSP recommends that the program manager and a member of the finance committee knowledge about 2 CFR 200.430(i)(1) review the executive director costs char...

Significant Deficiency in Internal Control and Compliance over Major Programs Funding Agency: Department of Treasury ALN: 21.027 Recommendation: JSP recommends that the program manager and a member of the finance committee knowledge about 2 CFR 200.430(i)(1) review the executive director costs charged to the Coronavirus State and Local Recovery Funds program. There is no disagreement with the audit finding. The corrective action was immediately implemented when it was identified in September of 2023, conducted over the period ending December 31, 2023. A review of the timesheets from October – December of 2023 reflects that this had been addressed. Action planned in response to finding: Treasurer of the Board of Directors and federal program manager shall review the executive director’s cost allocations within timesheets. Names of the contact person(s) responsible for corrective action: Michael Cade (EDC Executive Director), Michael McGauly (Board of Directors Treasurer), and Matt Stacey (EDC Finance Manager). Planned completion date for corrective action plan: September 2023

View Audit 321792 Questioned Costs: $1

Finding 498965 (2023-001)

Significant Deficiency 2023

Sealaska Heritage Institute

AK

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

September 24, 2024 To whom it may concern: Sealaska Heritage Institute (SHI) respectfully submits the following corrective action plan for the year ending December 31, 2023. Our independent single federal audit was performed by Kendall, Prebola and Jones, LLC 133 Mann Street, PO Box 259, Bedford PA...

September 24, 2024 To whom it may concern: Sealaska Heritage Institute (SHI) respectfully submits the following corrective action plan for the year ending December 31, 2023. Our independent single federal audit was performed by Kendall, Prebola and Jones, LLC 133 Mann Street, PO Box 259, Bedford PA 15522. The following finding was discovered, and a corrective plan has been implemented: ALN Number 84.356A ALN Title Alaska Native Educational Programs Federal Award Years: 10/01/22 – 09/30/23 09/30/23 – 09/29/24 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition and Context: SHI is engaged in a construction project, and it is partially funded by federal funds. While SHI primarily oversees educational programs and their reporting requirements, SHI was aware that Federal prevailing wage requirements apply to construction projects funded with Federal monies, and had conveyed this to its prime contractor for the construction project. SHI concurs with the auditor finding that SHI did not have timely submittal and review of the certified payrolls as required. Upon late review of the certified payrolls furnished to SHI by the design-build contractor and its subcontractors employed on this project, SHI confirmed that all wages paid met or exceed the prevailing wage rates for Juneau, Alaska. In order to ensure timely tracking and compliance with Federal prevailing wage requirements for this project, SHI has committed to the following corrective action plan. Corrective Action: • SHI’s design-build (prime) contractor for this project has been informed that it must provide certified payrolls to SHI for all workers on this project employed by itself or its subcontractors with contracts valued at $2,000 or more within seven (7) days of the end of each weekly pay period. Contractor will provide these either by e-mailing them to SHI’s Project Manager and/or by posting them on Procore, the construction management application it uses and to which SHI’s Project Manager has access. • SHI’s Project Manager will log and review the certified payrolls weekly, comparing them against the prevailing wage rates indicated in General Decision Number AK20240001 or any preceding or superseding document, and will maintain a record of said payrolls. • Should any construction project happen in the future, SHI will ensure an experienced federal audit consultant provides proper training in the particulars of construction project compliance requirements to the Project Manager and Finance Staff before the start of the project. • Prior to the start of any future construction project, SHI will develop a reporting requirement calendar that is checked/implemented during the course of the project. Completion Dates: Grant Award Compliance Review.……………………………………….. 06/24 Development of Compliance corrective action…………………….. 07/24 Implementation of Compliance corrective action………………… 07/24 Project Manager review/training in reporting requirements.. 06/24 SHI, the COO, and their contracted financial firm have discussed the corrective action plan and are working cooperatively to ensure that all deadlines are met for construction compliance and reporting purposes. Lee A. Kadinger Chief Operating Officer

View Audit 321781

Finding 498957 (2023-006)

Material Weakness 2023

City of Bluffton

IN

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

FINDING 2023-006 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness Contact Person Responsible for Corrective Action: Bri Lautzenheiser Contact Phone Number and Email Address: bri@blufftonindiana.gov Views of Responsible Of...

FINDING 2023-006 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness Contact Person Responsible for Corrective Action: Bri Lautzenheiser Contact Phone Number and Email Address: bri@blufftonindiana.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: All persons involved in the internal control; preparer, reviewer, etc. will be documented on the P&E Report document or with a checklist to show that we actually completed the internal controls we have in our policy. Anticipated Completion Date: immediately

View Audit 321762

Finding 498920 (2023-001)

Significant Deficiency 2023

Regent at Maplewood, LLC Dba: the Seasons at Maplewood

MN

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Section 232 HUD-Insured Mortgage– Assistance Listing No. 14.129 Management is required to maintain tenant security deposits in a separate bank account in an amount adequate to cover the security deposit liability. The security deposit bank account balance was not adequate to cover the security depos...

Section 232 HUD-Insured Mortgage– Assistance Listing No. 14.129 Management is required to maintain tenant security deposits in a separate bank account in an amount adequate to cover the security deposit liability. The security deposit bank account balance was not adequate to cover the security deposit liability. Recommendation: Recommend management fund the security deposit account in an amount that is adequate to cover the security deposit liability. There is no disagreement with the audit finding. Action taken in response to finding: We have funded the security deposit account in an amount adequate to cover the security deposit liability. Name of the contact person responsible for corrective action: Cassandra Johnson Planned completion date for corrective action plan: July 2024

View Audit 321756

Finding 498919 (2023-005)

Material Weakness 2023

Forth

OR

Procurement, Suspension & Debarment Material Weakness Internal Control / Segregation of Duties § 200.318 § 200.326

Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should follow established written policies and procedures regarding procurement and properly document the process for each procurement made. Explanation of disagreement with audit findings: th...

Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should follow established written policies and procedures regarding procurement and properly document the process for each procurement made. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action Plan: We agree with the auditor’s comments and the following actions have been taken to improve the situation. We hired a Contracts & Compliance Manager in 2024 who is now responsible for ensuring the procurement process is properly documented for each procurement made. Name(s) of the contact people responsible for correction action: Gina Avalos-Limardo, Director of Finance & Operations and Cho Heide, Contracts & Compliance Manager Plan completion date for corrective action plan: September 30, 2024

View Audit 321749

Finding 498917 (2023-003)

Material Weakness 2023

Forth

OR

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.303

Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding firsttier subawards including tracking and proper internal control procedures. Explanation of disagreement with audit findings: there...

Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding firsttier subawards including tracking and proper internal control procedures. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action Plan: We agree with the auditor’s comments and the following actions have been taken to improve the situation. We hired a Contracts & Compliance Manager in 2024 who is now responsible for reporting first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) by the reporting due date. Additionally, we established written policies and procedures regarding first-tier subawards including tracking and proper internal control procedures. Name(s) of the contact people responsible for correction action: Gina Avalos-Limardo, Director of Finance & Operations and Cho Heide, Contracts & Compliance Manager Plan completion date for corrective action plan: September 30, 2024

View Audit 321749

Finding 498916 (2023-002)

Material Weakness 2023

Forth

OR

Cash Management Internal Control / Segregation of Duties Material Weakness § 200.303

Conservation Research and Development Program – Assistance Listing #81.086 Plan completion date for corrective action plan: October 31, 2024 Recommendation: The Organization should establish written policies and procedures regarding invoicing for cost- reimbursement related to federal grants which i...

Conservation Research and Development Program – Assistance Listing #81.086 Plan completion date for corrective action plan: October 31, 2024 Recommendation: The Organization should establish written policies and procedures regarding invoicing for cost- reimbursement related to federal grants which include proper segregation of duties. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action Plan: We agree with the auditor’s comments, and the following actions have been or will be taken to improve the situation. We hired a Grants Accountant in 2024 to take over the responsibility of preparing invoices for cost-reimbursement. This allows for the additional control of the Senior Finance Manager reviewing the invoices. This review is now being documented in writing. Additionally, there are procedures in place to ensure if the Senior Finance Manager prepares the invoice, the Director of Finance & Operations reviews and documents approval of the invoice. We will establish written policies and procedures to document this process by October 31, 2024. Name(s) of the contact people responsible for correction action: Gina Avalos-Limardo, Director of Finance & Operations and Ronald Tran, Senior Finance Manager

View Audit 321749

Finding 498901 (2023-002)

Significant Deficiency 2023

City of Charleston, South Carolina

SC

HUD Housing Programs Period of Performance Reporting

The City of Charleston will implement internal controls and procedures to ensure all required reports are prepared, reviewed, and submitted within the program’s required timeframes, and with the correct amounts.

View Audit 321709

Finding 498900 (2023-001)

Significant Deficiency 2023

City of Charleston, South Carolina

SC

Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management

The City of Charleston will implement internal controls and procedures to ensure all required reports are prepared, reviewed, and submitted within the program’s required timeframes, and with the correct amounts.

View Audit 321709

Finding 498897 (2023-004)

Material Weakness 2023

Clifford W. Beers and Subsidiaries

CT

Material Weakness Internal Control / Segregation of Duties

Department of Education Education Stabilization Fund – Assistance Listing No. 84.425 Recommendation: We recommend that internal policies and procedures be reviewed and updated to ensure underlying supporting documentation for payroll expenditures is fully retained going forward for this program. E...

Department of Education Education Stabilization Fund – Assistance Listing No. 84.425 Recommendation: We recommend that internal policies and procedures be reviewed and updated to ensure underlying supporting documentation for payroll expenditures is fully retained going forward for this program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The organization has enhanced its internal policies and procedures to ensure underlying supporting documentation is fully retained and maintained.Name of the contact person responsible for corrective action: Shaina Rodriguez, Vice President of Human Resources and Managed Services. Planned completion date for corrective action plan: June 30, 2024

View Audit 321699

Finding 498887 (2023-002)

Material Weakness 2023

Wayne County

IN

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

FINDING 2023-002 Finding Subject: COVID 19 - Coronavirus State and Local Fiscal Recovery Funds Summary of Finding: The US Treasury Quarterly Project and Expenditure Reports did not have documentation of internal review and approval prior to submittal to the US Treasury. Corrective action will includ...

FINDING 2023-002 Finding Subject: COVID 19 - Coronavirus State and Local Fiscal Recovery Funds Summary of Finding: The US Treasury Quarterly Project and Expenditure Reports did not have documentation of internal review and approval prior to submittal to the US Treasury. Corrective action will include internal review and approval of the report, documented in writing, prior to submittal. Contact Person Responsible for Corrective Action: Jeff Plasterer, County Commissioner Contact Phone Number and Email Address: 765.973.9237 jeff.plasterer@co.wayne.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: A form has been created for the specific purpose to document the internal review procedure for the US Treasury Quarterly Project and Expenditure Report. The Commissioners' staff who is responsible for the accurate and timely completion of the US Quarterly Project and Expenditure Report will make the completed report available to the President of the Board of Commissioners (or their designee), who will review the report prior to submittal, thus providing the proper segregation of duties, as well as avoid potential misstatements to go undetected. Anticipated Completion Date: The form has been created and will become effective immediately, and will be utilized for all future Quarterly Project and Expenditure Reports of the Coronavirus State and Local Fiscal Recovery Funds.

View Audit 321681

Finding 498873 (2023-002)

Material Weakness 2023

Clay County

MN

Eligibility Material Weakness Internal Control / Segregation of Duties § 200.303

Finding Number: 2023-002 Finding Title: Eligibility Program: Medical Assistance Program (AL No. 93.778) Name of Contact Person Responsible for Corrective Action: Quinn Jaeger, Director and Karen Syverson, Supervisor Corrective Action Planned: To address the findings from the recent audit, Clay Count...

Finding Number: 2023-002 Finding Title: Eligibility Program: Medical Assistance Program (AL No. 93.778) Name of Contact Person Responsible for Corrective Action: Quinn Jaeger, Director and Karen Syverson, Supervisor Corrective Action Planned: To address the findings from the recent audit, Clay County Social Services will take both immediate and long-term corrective actions. First, the case files identified with discrepancies will be revie.wed in detail, and necessary corrections will be made to ensure that the documentation in both the case files and the MAXIS system aligns with program requirements. Requests for case file numbers have already been submitted to the MA team lead to identify the cases needing correction. This will include reverification of asset amounts, we will match MAXIS's citizenship status with the appropriate documentation within the case file. In addition, one-on-one reviews will be conducted with the staff responsible for administering the affected cases. During these reviews, case-specific feedback will be provided, detailing the nature of the errors and explaining corrective actions to prevent recurrence. For long-term preventative measures, Clay County will implement a more comprehensive and mandatory training program for all staff involved in eligibility determination. This training will focus on key areas such as proper documentation for citizenship, asset verification, and data entry protocols to reduce human errors in MAXIS. We will continue conducting periodic case file audits with increased frequency to detect errors early and provide timely feedback to staff. Audit results will be shared with the entire team to promote learning from errors and reinforce best practices in documentation and data entry. Anticipated Completion Date: The cases found in error will be corrected by November 15, 2024. Case file reviews will continue monthly.

View Audit 321655

Finding 498872 (2023-001)

Material Weakness 2023

Council of Community Services

WY

Internal Control / Segregation of Duties Subrecipient Monitoring

Segregation of Duties Condition/Context-Council staff have limited segregation of duties for all transactions of the entity. The Council's staff is not large enough to permit adequate segregation of duties. This lack of segregation of duties does not allow management to detect and correct a materi...

Segregation of Duties Condition/Context-Council staff have limited segregation of duties for all transactions of the entity. The Council's staff is not large enough to permit adequate segregation of duties. This lack of segregation of duties does not allow management to detect and correct a material misstatement if present. Due to the size of the Council's staff, it is anticipated that this will be an ongoing finding. Compensation controls are in place; however, this continues to be an ongoing finding. Recommendation-In our judgment, managment and those charged with governance need to understand the importance of this communication. However, due to the lack of resources available to management to correct this weakness, we recommend that management mitigate this weakness wiht possible compensating controls such as close supervision and monitoring by management and the Board of Directors. Corrective Action Planned- The Council of Community Services has a full-time bookkeeper with adequate experience, continues to have Board involvement, and actively seeks new Board members with financial expertise. We also have a board member who is a Certified Public Accountant that also sits on the Finance Committee of the Board. This additional oversight adds layers of supervision and monitoring which should allow any intentional fraud or unintentional errors to be prevented and detected and corrected in a timely manner. Contact-Mikel Scott, Executive Director Anticipated Completion Date-Due to the size of the staff, this is expected to be an ongoing finding, all compensating controls have been in place since 2015.

View Audit 321651

Finding 498865 (2023-002)

Significant Deficiency 2023

District of Columbia Primary Care Association

DC

Procurement, Suspension & Debarment Eligibility Significant Deficiency

Views of Responsible Officials and Planned Corrective Actions: This condition was primarily the result of a heavy reliance on external subject matter experts (SMEs) for technical aspects of programmatic workplan deliverables, as well as the use of single-sourcing selection carveouts in the interests...

Views of Responsible Officials and Planned Corrective Actions: This condition was primarily the result of a heavy reliance on external subject matter experts (SMEs) for technical aspects of programmatic workplan deliverables, as well as the use of single-sourcing selection carveouts in the interests of efficiency, that are provided for in the organization’s procurement policies & procedures. These instances of single sourcing nonetheless required additional levels of documentation and justification when in use, which was always not the case. Starting in August 2024, all program and compliance staff will be re-trained on federal procurement policy documentation and justification requirements. The Organization will also embark on concerted efforts to expand its pool of qualified and eligible SME vendors, to ensure more reliance on competitive bidding and minimize the future use single-source procurement. A comprehensive review of current Organizational policies and procedures will also be undertaken, to ensure that they are aligned and consistent with current federal procurement guidelines and requirements. Responsible Official: Peter Kiburi, Senior Director of Finance.

View Audit 321617

Finding 498863 (2023-005)

Material Weakness 2023

Decatur County

IN

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

FINDING 2023-005 INDIANA STATE BOARD OF ACCOUNTS 30 Finding Subject: COVID 19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Federal Agency: Department of the Treasury Summary of Finding: The County submitted one Project and Expenditure report during the audit period; however, contr...

FINDING 2023-005 INDIANA STATE BOARD OF ACCOUNTS 30 Finding Subject: COVID 19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Federal Agency: Department of the Treasury Summary of Finding: The County submitted one Project and Expenditure report during the audit period; however, controls were not in place to prevent, or detect and correct, errors. As a result, the following errors were noted: • The current period expenditures for 8 of 16 projects were understated by $635,748. In addition, current period expenditures for 1 of 16 projects was overstated by $29,767. • The cumulative expenditures for 6 of 16 projects were understated by $285,748. In addition, cumulative expenditures for 1 of 16 projects was overstated by $29,767. Contact Person Responsible for Corrective Action: Janet Chadwell Contact Phone Number and Email Address: 812-663-2570 jchadwell@decaturcounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Will create a better spreadsheet to track disbursements of appropriations/projects since the reporting period is April 1, 2024 to March 31, 2025. This grant will also be monitored by the ARPA Committee as part of the internal controls responsibility of the Auditor’s office.

View Audit 321611

Finding 498850 (2023-003)

Material Weakness 2023

Town of Pendleton

IN

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

Finding 2023-003 Contact Person Responsible for the Corrective Action: Willie Boles Contact Phone Numb er: 765-778-7937 Views of the Responsible Official: We concur with the findings. Description of Corrective Action Plan: 1. Prior to the submission of the annual P&E report, two deputy clerk treasur...

Finding 2023-003 Contact Person Responsible for the Corrective Action: Willie Boles Contact Phone Numb er: 765-778-7937 Views of the Responsible Official: We concur with the findings. Description of Corrective Action Plan: 1. Prior to the submission of the annual P&E report, two deputy clerk treasurers will each calculate the totals within the project codes and review any variances in totals. Anticipated Completion Date: April 30th , 2025

View Audit 321596

Finding 498837 (2023-002)

Material Weakness 2023

Housing Authority of Columbus

GA

Internal Control / Segregation of Duties Material Weakness Matching / Level of Effort / Earmarking

Finding 2023-002 - Accounting Controls - Subsequent Bank Reconciliations Not Completed ALN 14.881- Noncompliance and Material Weakness Corrective Action Plan: All subsequent bank reconciliations are in progress. Person Responsible: Catherine Jackson Anticipated Completion Date: September 30, 2...

Finding 2023-002 - Accounting Controls - Subsequent Bank Reconciliations Not Completed ALN 14.881- Noncompliance and Material Weakness Corrective Action Plan: All subsequent bank reconciliations are in progress. Person Responsible: Catherine Jackson Anticipated Completion Date: September 30, 2024

View Audit 321589

Finding 498836 (2023-001)

Material Weakness 2023

Housing Authority of Columbus

GA

HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding 2023-001- Accounting Controls - Internal Controls over Financial Statement Preparation ALN 14.881- Noncompliance and Material Weakness Corrective Action Plan: 1. Cash and Investments • HACG cash reconciliations will be completed, verified, and reported to the CEO monthly 2. Capital Assets an...

Finding 2023-001- Accounting Controls - Internal Controls over Financial Statement Preparation ALN 14.881- Noncompliance and Material Weakness Corrective Action Plan: 1. Cash and Investments • HACG cash reconciliations will be completed, verified, and reported to the CEO monthly 2. Capital Assets and Depreciation • Comptroller will update and verify capital assets throughout the year, in accordance with the HACG's procurement policy. • Comptroller will verify the reporting period is accurate for the depreciation schedule. 3. Notes Receivable and Notes Payable • Verify monthly that all note receivables and payables are reported correctly 4. General Financial Statement Reconciliation • CFO will review all financials throughout the year to assure unaudited financial statements are presented accurately. Person Responsible: Carla Godwin Anticipated Completion Date: On-going

View Audit 321589

Finding 498831 (2023-001)

Significant Deficiency 2023

City of Platteville

WI

Internal Control / Segregation of Duties HUD Housing Programs

Finding #2023-001- Segregation of Duties Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control ...

Finding #2023-001- Segregation of Duties Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or can both make and conceal an error, whether such error is intentional or unintentional. Condition: A properly designed system of internal control includes adequate staffing, policies, and procedures to properly segregate duties. All internal control duties can be classified into four broad categories: authorization, custody, recordkeeping, and reconciliation. No one person should have control of two or more of these four categories for any one cycle. There are key controls related to significant transaction cycles that are important in reducing the risk of errors or irregularities. Currently, there are the following overlapping duties: - Both Accounting Specialists have the authority to enter invoices into the system, print checks, and have access to the electronic signatures. Preferably, the check cutting process would separate the entering of payment information into the system and the ability to print signed checks. - One Accounting Specialist creates deposits and makes deposits with the bank. Although not the standard procedure, the Accounting Specialist has the authority to collect cash receipts. Ideally, separate individuals would collect cash and make deposits. - The Housing Authority Executive Director opens the mail, creates deposits and takes deposits to the bank. The Executive Director also enters invoices into the system and prints checks. The Board of Commissioners approves disbursements and all checks require dual signatures. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities because of the lack of segregation of duties. Cause: Limited number of personnel. Recommendation: We recommend that the City consider the benefits of implementing additional policies and procedures to address key controls related to its significant transaction cycles as noted. Response: We agree with this finding but do not believe it is cost effective to increase personnel to bring about a more effective segregation of duties.

View Audit 321586

Finding 498825 (2023-004)

Material Weakness 2023

Winner Regional Healthcare Center

SD

Special Tests & Provisions Subrecipient Monitoring Material Weakness

Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster FFAL #10.766 Finding Summary: The Center did not have a formal process in place for formal review of the monthly reserve fund account reconciliations as compared to the requir...

Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster FFAL #10.766 Finding Summary: The Center did not have a formal process in place for formal review of the monthly reserve fund account reconciliations as compared to the required minimum balance. Responsible Individuals: Amanda Soesbe, Chief Finance Officer Corrective Action Plan: Management will include the Debt Reserve balance reporting in the Governing Board Packets each month for review and approval to meeting the required minimum balance. Anticipated Completion Date: 2025

View Audit 321577

Finding 498824 (2023-002)

Material Weakness 2023

County of Mercer

PA

Reporting Internal Control / Segregation of Duties

Finding 2023-002 - Reporting U.S. Department of Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SCLFRF) ALN 21.027 Reporting Recommendation: We recommend the County ensure proper correction of previously submitted reports. Corrective Action Plan (as originally stated 09/27/2023 ...

Finding 2023-002 - Reporting U.S. Department of Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SCLFRF) ALN 21.027 Reporting Recommendation: We recommend the County ensure proper correction of previously submitted reports. Corrective Action Plan (as originally stated 09/27/2023 with edits to show current status: We concur with the importance of this recommendation. Our general ledger continues to record properly all transactions. Some entries for prior years are duplicated in the US Treasury Reporting System. In late 2023 we established a tracking worksheet in which we have posted our general ledger transaction data, classifying each expenditure since inception by the "project" and by the quarter in which it was made. We used the tracking worksheet to complete prior to the due date the report for the quarter ending September 30, 2023, and filed timely the subsequent reports for the quarters through June 30, 2024. The following step has not yet been done due to time and staffing constraints. It will be completed by December 31, 2024. "We will use the tracking worksheet to work with the U.S. Treasury "Help Desk" to determine the proper protocol to resolve all prior reporting duplications and to revise the previous quarterly reports so each quarter's cumulative expenditures agree with the County general ledger.

View Audit 321576

Finding 498821 (2023-006)

Material Weakness 2023

Jefferson County

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303 § 200.334

FINDING 2023-006 Finding Subject: Community Development Block Grants/ State’s program and non-Entitlement Grants in Hawaii Reporting Summary of Finding: Reporting - Material Weakness, Modified Opinion Supporting documentation was not retained to be able to verify the information presented in the CDB...

FINDING 2023-006 Finding Subject: Community Development Block Grants/ State’s program and non-Entitlement Grants in Hawaii Reporting Summary of Finding: Reporting - Material Weakness, Modified Opinion Supporting documentation was not retained to be able to verify the information presented in the CDBG-CC Report on Jobs Retained report. Contact Person Responsible for Corrective Action: Heather Huff Contact Phone Number and Email Address: 812-274-3866 heather.huff@jeffersoncounty.in.gov Views of Responsible Officials: We concur with the findings. Explanation and Reasons for Disagreement: n/a Description of Corrective Action Plan: The original Corrective Action plan from 2021 audit was not followed once the previous employes was no longer with Jefferson County. The current employee will be documenting all reporting requirements with the Auditor’s Office and retaining a copy of the balance. Jefferson County is also working with Department of Housing and Urban Development to eliminate the loan cycle and establish a one time grant. Anticipated Completion Date: 12-31-2024

View Audit 321561

Finding 498820 (2023-005)

Material Weakness 2023

Jefferson County

IN

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

FINDING 2023-005 Finding Subject: COVID 19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Reporting – Material Weakness, Other Matters Errors were identified with the Report filed for the period ending March 31, 2023. Contact Person Responsible for Corrective Act...

FINDING 2023-005 Finding Subject: COVID 19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Reporting – Material Weakness, Other Matters Errors were identified with the Report filed for the period ending March 31, 2023. Contact Person Responsible for Corrective Action: Heather Huff Contact Phone Number and Email Address: 812-274-3866 heather.huff@jeffersoncounty.in.gov Views of Responsible Officials: We concur with the findings. Explanation and Reasons for Disagreement: n/a Description of Corrective Action Plan: The Auditor’s Office followed the procedure that was believed to be true at the time. The Auditor’s Office will provide a report for a Commissioners to view once agreed upon that information will be uploaded, and printed with an Auditor’s Office signature and confirmation from a Commissioners for verification. Anticipated Completion Date: 12-31-2024

View Audit 321561

Finding 498817 (2023-001)

Material Weakness 2023

Beacon, Inc.

IN

Internal Control / Segregation of Duties Material Weakness Reporting

Management concurs with the reported finding. The current economics of the organization do not allow for us to correct this weakness. We believe our current accounting capacity is sufficient for routine day to day needs. We will continue to seek outside guidance through our annual independent aud...

Management concurs with the reported finding. The current economics of the organization do not allow for us to correct this weakness. We believe our current accounting capacity is sufficient for routine day to day needs. We will continue to seek outside guidance through our annual independent audit to correct minor errors that sometimes occur or to perform other accounting needs.

View Audit 321555

Corrective Action Plans

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