Corrective Action Plans

Finding 498424 (2023-001)

Material Weakness 2023

State of Missouri

MO

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

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) Audit Finding Number: 2023-001 - Medicaid National Correct Coding Initiative Name of the contact person responsible for corre...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) Audit Finding Number: 2023-001 - Medicaid National Correct Coding Initiative Name of the contact person responsible for corrective action: Kim Johnson Anticipated completion date for corrective action: July 1, 2024 Recommendation: The DSS through the MHD continue to strengthen controls over the NCCI requirements to ensure claims are reprocessed when NCCI edits are not implemented timely, as required. DSS Response: DSS agrees with the auditor’s recommendation. The Corrective Action Plan includes the department’s planned actions to address the finding. Corrective action planned is as follows: The DSS through the MHD will continue to update the NCCI edits quarterly, within the Centers for Medicare & Medicaid Services (CMS) requirement that the files must be implemented by the beginning of the second month of the calendar quarter. MHD will reprocess January 1, 2023, through February 17, 2023. MHD is not reprocessing claims submitted July 1, 2022, through August 22, 2022, as the system changes were not in place until August 23, 2022. Any claims for this time frame submitted after August 22, 2022, were subject to the updated NCCI edits. Moving forward, claims will be reprocessed when changes are not in the system, as required by CMS.

View Audit 321142

Finding 498419 (2023-017)

Significant Deficiency 2023

State of Missouri

MO

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

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Elementary and Secondary Education (DESE) Audit Finding Number: 2023-017 DESE FFATA Reporting Name of the contact person responsible for corrective action: Shelley Woods Anticip...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Elementary and Secondary Education (DESE) Audit Finding Number: 2023-017 DESE FFATA Reporting Name of the contact person responsible for corrective action: Shelley Woods Anticipated completion date for corrective action: July 1, 2024 Corrective action planned is as follows: DESE expended over $2.5 billion in federal funds in FY23, of which approximately $1.8 billion was applicable to FFATA reporting. While this CCDF grant finding constitutes less than 1% of an error rate in FFATA reporting, DESE agrees with the auditor's conclusion and will strengthen internal controls surrounding FFATA reporting. The grant has been reported in FSRS as of November 2023 to meet FFATA requirements. While procedures were updated in FY24 to strengthen internal controls based on previous findings, DESE has made further revisions to the procedure and grant tracking forms to ensure FFATA compliance.

View Audit 321142

Finding 498383 (2023-005)

Material Weakness 2023

Gloversville Housing Authority

RI

Eligibility HUD Housing Programs Material Weakness

023-005 –ELIGIBILITY Material Weakness/Material Noncompliance Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority provided training to necessary staff and will discuss with the third-party management c...

023-005 –ELIGIBILITY Material Weakness/Material Noncompliance Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority provided training to necessary staff and will discuss with the third-party management company to ensure compliance with 24 CFP 960.259 in the future. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kayla Potter, Executive Director

View Audit 321116

Finding 498377 (2023-003)

Significant Deficiency 2023

Housing Authority of the City of Omaha

NJ

Questioned Costs HUD Housing Programs Significant Deficiency

Finding 2023-003: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.871 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards (HQS) Enforcement Non Complianc...

Finding 2023-003: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.871 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards (HQS) Enforcement Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: HQS Enforcement. For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct all life threatening HQS deficiencies within 24 hours after the inspections and all other deficiencies within 30 days or within a specified PHA-approved extension. Condition: Based upon inspection of the Authority’s files and on discussion with management, the Authority did not properly abate one (1) out of twenty-five (25) annual failed inspections selected for testing. Context: The Authority did not properly abate one (1) out of twenty-five (25) failed inspections selected for testing. As a result, the Authority was not in compliance with the HQS as required by 24 CFR sections 982.158(d) and 982.405(b). Known Questioned Costs: $1,532 Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS enforcement. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the special tests and provisions type of compliance related to HQS enforcement. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. View of Responsible Officials and Corrective Actions: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Philisa Smith, HCV Director, is responsible for ensuring proper internal controls are in place to prevent significant deficiencies and material weaknesses from occurring by December 31, 2024.

View Audit 321110 Questioned Costs: $1

Finding 498376 (2023-002)

Significant Deficiency 2023

Housing Authority of the City of Omaha

NJ

Questioned Costs HUD Housing Programs Eligibility

Finding 2023-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program, Federal Catalog Numbers: 14.871 Noncompliance - E - Eligibility Non Compliance Material to the Financial Statements: No Significant Deficiency in Inte...

Finding 2023-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program, Federal Catalog Numbers: 14.871 Noncompliance - E - Eligibility Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: Of a sample size of forty-three (43) tenant files, the following information was unavailable for examination at the time of audit: (3) Verification of Income (2) Verification of Assets HUD Form 50058 Our sample size is statistically valid. Known Questioned Costs: 7,162 Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Section 8 Housing Choice Voucher Program is in non-compliance with the eligibility type of compliance requirements of the program. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. View of Responsible Officials and Corrective Actions: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Philisa Smith, HCV Director, is responsible for ensuring proper internal controls are in place to prevent significant deficiencies and material weaknesses from occurring by December 31, 2024.

View Audit 321110 Questioned Costs: $1

Finding 498369 (2023-001)

Significant Deficiency 2023

Sunflower Child Care Center, INC

IA

Internal Control / Segregation of Duties

Management is cognizant of this limitation and will implement additional procedures where possible.

View Audit 321097

Finding 498367 (2023-003)

Significant Deficiency 2023

City of Omro

WI

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

Upon start of employment of a new City Administrator/Treasurer on October 9, 2023, that employee will be reviewing such reports and financial documents on a regular basis as part of his job duties.

View Audit 321095

Finding 498338 (2023-001)

Significant Deficiency 2023

Golden Triangle Resource Conservation and Development Area INC

GA

Internal Control / Segregation of Duties Cash Management Reporting

2019-01: Segregation of Duties Name of contact person: Rhonda Gordon, Program Coordinator Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to com...

2019-01: Segregation of Duties Name of contact person: Rhonda Gordon, Program Coordinator Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. However, the risk of not segregating certain duties is not worth the additional costs. Nonfinancial employees will be trained and provide some assistance. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 321079

Finding 498297 (2023-001)

Material Weakness 2023

Cottage Health

CA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Special Tests & Provisions

Finding 2023-001 – Internal control deficiency over Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, Reporting, and Special Tests and Provisions. Condition: Management did not design effective internal controls to retain documentation to evidence the operati...

Finding 2023-001 – Internal control deficiency over Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, Reporting, and Special Tests and Provisions. Condition: Management did not design effective internal controls to retain documentation to evidence the operating effectiveness of the internal controls over the projects and related expenses submitted to FEMA for reimbursement. Current Status: In progress. Resolution: Management will develop and implement additional internal controls to ensure documentation is retained to evidence the operating effectiveness of the internal controls. These internal controls will ensure expenses included in FEMA grant applications are reported completely and accurately. The additional internal controls will include a reconciliation of application expense detail to final paid invoices along with a notation that each expense is allowed to be included in the FEMA submission. The reconciliation will be reviewed and approved by the Cottage Health Director of Finance prior to final FEMA submission and evidence of the review will be retained. Contact Person: Lawrence Thomas, Director of Corporate Finance Anticipated Completion Date: November 29, 2024

View Audit 321051

Finding 498294 (2023-006)

Significant Deficiency 2023

City of Seattle

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles

City staff will contact all Community Based Organizations (CBOs) that received Emergency Rental Assistance 2 funding to determine if they were required to complete a Single Audit per the Single Audit Act. This communication will include, if applicable, a request that they submit the organizations mo...

City staff will contact all Community Based Organizations (CBOs) that received Emergency Rental Assistance 2 funding to determine if they were required to complete a Single Audit per the Single Audit Act. This communication will include, if applicable, a request that they submit the organizations most recent audit for review by staff. Should a Single Audit identify any findings or other deficiencies, staff will ask the CBO to provide an update as to the status of the deficiency and if it has been appropriately addressed. Staff will document this communication in the electronic file of the CBO who was required to complete a Single Audit.

View Audit 321037

Finding 498276 (2023-004)

None 2023

City of Seattle

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

The Human Services Department The Human Services Department has acknowledged the issue identified regarding timesheet pre-approvals and will take immediate steps to address the issue. HSD will ensure that proxy timesheet approvers are properly assigned in cases where the primary supervisor is unavai...

The Human Services Department The Human Services Department has acknowledged the issue identified regarding timesheet pre-approvals and will take immediate steps to address the issue. HSD will ensure that proxy timesheet approvers are properly assigned in cases where the primary supervisor is unavailable on the day payroll approval is due. HSD will maintain compliance with payroll policies and ensure the accuracy of timesheet approvals. Office of Housing The Office of Housing has acknowledged the finding regarding timesheet pre-approvals and will take immediate steps to address the issue. Office of Housing will ensure that proxy timesheet approvers are properly assigned in cases where the primary supervisor is unavailable on the day payroll approval is due. This adjustment will be incorporated into the previous improved practices, eliminating the need for pre-approving timesheets. By ensuring that proxy approvers are in place, the department will maintain compliance with payroll policies and ensure the accuracy of timesheet approvals. Parks and Recreation Department The Parks and Recreation Department acknowledges the finding regarding timesheet preapprovals and will ensure that proxy timesheet approvers are assigned moving forward as part of the department's ongoing commitment to improved practices. In addition, the department would like to clarify that the pre-approval noted occurred before the implementation of the current corrective action plan, which addressed the prior year's finding. The department reassures the State Auditor's Office (SAO) that the newly adopted practices, which prevent preapprovals, will continue to be strictly followed, ensuring compliance and accuracy in payroll processing, even during pay periods that coincide with holidays.

View Audit 321037 Questioned Costs: $1

Finding 498244 (2023-006)

Significant Deficiency 2023

City of Denison

IA

Reporting Internal Control / Segregation of Duties

The City will develop policies and procedures to ensure that all federal reporting is done timely and accurately. Also, those policies and procedures should ensure that these reports are independently reviewed before submission.

View Audit 320993

Finding 498243 (2023-001)

Significant Deficiency 2023

Northland Counseling Center, INC

MN

Internal Control / Segregation of Duties Reporting

Lack of segregation of duties. Recommendation: The Center's governing board should be cognizant of the issue and provide appropriate oversight. Management should provide reasonable oversight to accounting functions including accounts payable di...

Lack of segregation of duties. Recommendation: The Center's governing board should be cognizant of the issue and provide appropriate oversight. Management should provide reasonable oversight to accounting functions including accounts payable disbursements, reconciliations, and reporting including journal entry preparation. Action taken: The Center agrees with recommendations. The Center recongizes this deficiency due to the size of the financial department and limted resources to adequately divide duties or hire enough additional staff to completely segregate duties. The Center hired an account payable staff to the team in December 2021 to assist with work load and help create better division of duties. The Center also hired a part-time employee in August 2023 to assist with financial preparation. In May 2024 Northland hired an additional part-time employee to assist with billing data analysis. This is an ongoing process.

View Audit 320984

Finding 498197 (2023-004)

Significant Deficiency 2023

Benton County

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of the Treasury Federal Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2889, 2023 Compliance Requirement Affected: Suspension an...

SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of the Treasury Federal Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2889, 2023 Compliance Requirement Affected: Suspension and Debarment Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: It is recommended the County align their policies to address any necessary modifications to ensure all suspension and debarment requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will ensure their policy is followed. Name of the contact person responsible for corrective action plan: Jackie Traut, Accounting Supervisor Planned completion date for corrective action plan: December 31, 2024

View Audit 320954

Finding 498195 (2023-003)

Material Weakness 2023

Osceola Electric Cooperative, Inc.

IA

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Iowa Homeland Security & Emergency Management Federal Financial Assistance Listing #97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: In three of three quarterly reports tested, the Cooperative im...

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Iowa Homeland Security & Emergency Management Federal Financial Assistance Listing #97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: In three of three quarterly reports tested, the Cooperative improperly excluded information on the total funds expended to date lines for the federal, state, local and total categories. Corrective Action Plan: Future quarterly reporting will include reporting of total funds expended for applicable line items. General Manager will review quarterly submissions before submitting to Homeland Security. Responsible Individuals: Mark Vander Pol, Office Manager and JeffTenNapel, General Manager Anticipated Completion Date: October 2024

View Audit 320953

Finding 498187 (2023-002)

Significant Deficiency 2023

Westward Heights

WY

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.327

Effective immediately, our management company changed the process that office managers get invoices submitted and paid, which will guarantee the Chief Financial Analyst gets financial statements out before the 15th of each month. This will allow time to get the quarterly reports completed and sent t...

Effective immediately, our management company changed the process that office managers get invoices submitted and paid, which will guarantee the Chief Financial Analyst gets financial statements out before the 15th of each month. This will allow time to get the quarterly reports completed and sent to the USDA.

View Audit 320940

Finding 498186 (2023-003)

Material Weakness 2023

Mobile County Housing Authority

AL

HUD Housing Programs Subrecipient Monitoring Internal Control / Segregation of Duties

2023-003 ALN 14.871 – Housing Voucher Cluster – Waiting List Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Tyronnda Bethune, Executive Director Projected ...

2023-003 ALN 14.871 – Housing Voucher Cluster – Waiting List Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Tyronnda Bethune, Executive Director Projected Completion Date: December 31, 2024

View Audit 320939

Finding 498185 (2023-001)

Material Weakness 2023

Mobile County Housing Authority

AL

HUD Housing Programs Subrecipient Monitoring Eligibility

2023-001 ALN 14.871 – Housing Voucher Cluster – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Tyronnda Bethune, Executive Director Projected C...

2023-001 ALN 14.871 – Housing Voucher Cluster – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Tyronnda Bethune, Executive Director Projected Completion Date: December 31, 2024

View Audit 320939

Finding 498184 (2023-001)

None 2023

Columbus Regional Hospital

IN

Questioned Costs Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Action: We concur. Management continues to evaluate the current controls related to reporting to ensure amounts are appropriately stated. Even if lost revenues for the January 1, 2023 through June 30, 2023 time period are appropriately reduced ...

Views of Responsible Officials and Planned Corrective Action: We concur. Management continues to evaluate the current controls related to reporting to ensure amounts are appropriately stated. Even if lost revenues for the January 1, 2023 through June 30, 2023 time period are appropriately reduced to zero, the Hospital had $7,855,000 of unused lost revenues following submission #4, well in excess of the $1,326,000 of funding received in Period 5 requiring substantiation.

View Audit 320933 Questioned Costs: $1

Finding 498183 (2023-001)

Material Weakness 2023

Lincoln Youth Complex

NE

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

Corrective Action Planned: The Organization will draft, adopt, and implement a procurement policy. Anticipated Completion Date: September 17, 2024 Responsible Parties: Boa...

Corrective Action Planned: The Organization will draft, adopt, and implement a procurement policy. Anticipated Completion Date: September 17, 2024 Responsible Parties: Board of Directors

View Audit 320932

Finding 498182 (2023-005)

Material Weakness 2023

YMCA of Southern Arizona

AZ

Material Weakness Reporting Internal Control / Segregation of Duties

Finding Reference Number: 2023-005 Description of Finding: The organization does not have a control requiring internal review with signature approval of the Schedule of Expenditures of Federal Awards before submitting to external auditors. Statement of Concurrence or Nonconcurrence: The organization...

Finding Reference Number: 2023-005 Description of Finding: The organization does not have a control requiring internal review with signature approval of the Schedule of Expenditures of Federal Awards before submitting to external auditors. Statement of Concurrence or Nonconcurrence: The organization concurs with the audit finding. Corrective Action: The organization’s procedures regarding the Schedule of Expenditures of Federal Awards included the CFO create it and the CEO review it; however, it did not include a signature approval by CFO and CEO before submitting to external auditors. The organization has now included the signature approval in its procedures. Name of Contact Person: Cathy Scheirman CFO 520.623.5511 x248 cathys@tucsonymca.org Projected Completion Date: The corrective action plan has been completed.

View Audit 320927

Finding 498176 (2023-001)

Significant Deficiency 2023

Gateway Accessible Housing Iii, Inc.

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

Corrective Action Plans

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