Corrective Action Plans

Finding 478256 (2023-002)

Significant Deficiency 2023

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

Finding 478161 (2023-002)

Material Weakness 2023

Snowy Mountain Development Corporation

MT

Reporting Internal Control / Segregation of Duties § 200.302 § 200.502 § 200.510

Responsible Party: JCCS PC & Sara Hudson Anticipated Completion Date: February 29, 2024 Corrective Action Plan: For the ﬁscal year ending June 30, 2023, the organization prepared a draft of the SEFA with the intent of ﬁnalizing it with the assistance of the auditor. We were unaware this would ...

Responsible Party: JCCS PC & Sara Hudson Anticipated Completion Date: February 29, 2024 Corrective Action Plan: For the ﬁscal year ending June 30, 2023, the organization prepared a draft of the SEFA with the intent of ﬁnalizing it with the assistance of the auditor. We were unaware this would result in a ﬁnding in the audit. The organization will work with JCCS PC going forward to independently prepare the annual SEFA.

View Audit 314834

Finding 478150 (2023-001)

Significant Deficiency 2023

Women's Community, Inc.

WI

Internal Control / Segregation of Duties

The Organization’s Board of Directors will continue to rely on its direct knowledge of daily operations and direct contact with employees to control and safeguard assets.

View Audit 314829

Finding 478129 (2023-003)

None 2023

Resources for Human Development, INC

PA

Internal Control / Segregation of Duties Material Weakness Reporting

Management agrees that the closing process needs to be improved to allow for timely closing of the general ledger and financial reporting in compliance with federal and other regulatory deadlines. Effective May 2024, RHD has implemented a shortened monthly and year-end closing schedule to assist in ...

Management agrees that the closing process needs to be improved to allow for timely closing of the general ledger and financial reporting in compliance with federal and other regulatory deadlines. Effective May 2024, RHD has implemented a shortened monthly and year-end closing schedule to assist in meeting this goal. Management also believes that audit timing for the fiscal year ended June 30, 2023 was an anomaly based on the identified need for corporate restructuring that was occurring concurrently with audit process. This added complexity to the subsequent event disclosures and testing required. Additionally, RHD intends to formally affiliate with Inperium as disclosed in Note 3 of the accompanying financial statements. Systems and closing procedures will be evaluated and redesigned as part of the affiliation integration process. Position Title of Person Overseeing This Issue: Corporate Controller

View Audit 314826

Finding 478117 (2023-001)

Significant Deficiency 2023

U4i

CA

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

Managements response: Beginning in early 2023, the Organization implemented a new vetting monitoring system and procedure. All contractors and employees submitted for hire by the Program Managers, or the Executive Director, are referred via a Job Proposal automated task document approval to the Man...

Managements response: Beginning in early 2023, the Organization implemented a new vetting monitoring system and procedure. All contractors and employees submitted for hire by the Program Managers, or the Executive Director, are referred via a Job Proposal automated task document approval to the Managing Director. The Managing Director is the agreed-upon point of contact with the federal agency to determine if the proposed new hire needs to be vetted based on the criteria set by the federal agency. If the Managing Director deems necessary that the hire needs to be vetted, a vetting task and confirmation of receipt are sent by the system to the Operations Associate. The Operations Associate oversees maintaining the RAM system and submitting new vetting requests. Once the vetting has been approved or declined, the Operations Associate enters the information into U4I’s relational database, and only at this point can the hiring process move forward, provided RAM approves the vetting. The new system has automated alarm notifications and emails monthly reports based on the “date of last vetting,” calculating the “date of new vetting” automatically for a list of over 85 employees and contractors. Remedy - We have introduced a backup Vetting POC in our vetting process moving forward to prevent this type of occurrence during transitions. If the Managing Director is unavailable, and a confirmation of the vetting task is not received, the Co-Director acting as interim Vetting POC will be asked to assume the role and evaluate the hires and vetting. The FIN/OPS team overseeing the new vetting procedure and added control steps, will make sure that all vendors, contractors and employees, without exclusions and regardless of any subjective levels of mutual trust and regardless the length of existing relationships, are run through the Job Proposal and Vetting Procedure and that the contractual process will be stopped unless there is a RAM record to consider the hire.

View Audit 314823

Finding 478109 (2023-001)

Significant Deficiency 2023

Shawano County Housing Authority

WI

Internal Control / Segregation of Duties

The Authority is aware of the lack of segregation of duties caused by the limited size of its staff. Segregation of duties is enhanced whenever possible and the Board of Comissioners assumes an active roll through monthly review of receipt and disbursement transactions and monthly financial stateme...

The Authority is aware of the lack of segregation of duties caused by the limited size of its staff. Segregation of duties is enhanced whenever possible and the Board of Comissioners assumes an active roll through monthly review of receipt and disbursement transactions and monthly financial statements.

View Audit 314819

Finding 478106 (2023-001)

None 2023

National Board for Professional Teaching Standards, Inc.

VA

Internal Control / Segregation of Duties Reporting § 200.512

Finding 2023-001: Data Collection Form and Single Audit Reporting Package Finding: The Organization did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Corrective Action: Prepare reports prior to due d...

Finding 2023-001: Data Collection Form and Single Audit Reporting Package Finding: The Organization did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Corrective Action: Prepare reports prior to due dates. If a report is late, request an exception/extension in writing to file with the report. Contact: Michele Blasey, Controller Expected Completion Date: 3/31/25

View Audit 314818

Finding 478105 (2023-002)

Material Weakness 2023

Village of Lisbon

LA

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

Corrective Action Planned: The Village of Lisbon will include all future federal award transactions as part of the Water System Enterprise Fund in the accounting software. Person Responsible for Corrective Action: Alisha Middletom, Clerk. Anticipated Completion Date: June 14, 2024

View Audit 314814

Finding 478077 (2023-001)

Significant Deficiency 2023

Wisconsin Rural Water Association, Inc.

WI

Internal Control / Segregation of Duties

The Organization is aware of the lack of segregation of duties caused by the limited size of its staff, and will continue to use other controls, where practical to compensate for this limitation.

View Audit 314810

Finding 478074 (2023-003)

Significant Deficiency 2023

Western Sierra Medical Clinic, Inc.

CA

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

Finding Reference #: 2023‐003 Sliding Fee Scale; AL#: 93.224 and 93.527; Program: Health Center Cluster Description of Finding: Errors in the sliding fee category ‐ 1 patient was improperly billed for as compared to the sliding fee level they were properly approved for based on support provided with...

Finding Reference #: 2023‐003 Sliding Fee Scale; AL#: 93.224 and 93.527; Program: Health Center Cluster Description of Finding: Errors in the sliding fee category ‐ 1 patient was improperly billed for as compared to the sliding fee level they were properly approved for based on support provided with their application. Corrective Action: The Center has made it mandatory that two staff members verify the application and supporting documents to ensure patients are placed on the appropriate sliding fee scale discount level; secondarily the practice management system is verified to ensure the software is assigning the correct sliding fee scale and billing the patient correctly. The Center has been conducting an internal audit on a quarterly basis of five random applications to ensure that the patient has been entered into the correct sliding fee discount level and is billed correctly. The Center will increase the quarterly internal audit to 40 random applications. Name of Responsible Person: Taneia Gatchell, Controller Projected Completion Date: Completed at time of report.

View Audit 314797

Finding 478065 (2023-002)

None 2023

City of Escondido

CA

Subrecipient Monitoring Reporting Significant Deficiency

Community Development Block Grant Programs– Assistance Listing No. 14.218 Recommendation: We recommend the City implement procedures to ensure that reporting requirements are performed and is maintained to support the City's internal control over compliance. Explanation of disagreement with audit fi...

Community Development Block Grant Programs– Assistance Listing No. 14.218 Recommendation: We recommend the City implement procedures to ensure that reporting requirements are performed and is maintained to support the City's internal control over compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: City staff have updated written procedures and notified appropriate staff to ensure reporting requirements are performed and supporting documentation is maintained to confirm compliance with those requirements. Name(s) of the contact person(s) responsible for corrective action: Danielle Lopez, Housing and Neighborhood Services Manager Planned completion date for corrective action plan: June 2024

View Audit 314783

Finding 478056 (2023-002)

Significant Deficiency 2023

School District 12 Education Foundation Dba Five Star Education Foundation

CO

Procurement, Suspension & Debarment Period of Performance Internal Control / Segregation of Duties

School District 12 Education Foundation (dba Five Star Education Foundation) agrees with the finding and recommendation.School District 12 Education Foundation (dba Five Star Education Foundation) will document approval, or other internal control, to prove transactions charged to grants are allowabl...

School District 12 Education Foundation (dba Five Star Education Foundation) agrees with the finding and recommendation.School District 12 Education Foundation (dba Five Star Education Foundation) will document approval, or other internal control, to prove transactions charged to grants are allowable, within the period of performance required by the grant and are meet procurement policies established by Uniform Guidance.

View Audit 314770

Finding 478054 (2023-001)

Material Weakness 2023

Village of Clemmons

NC

Material Weakness Internal Control / Segregation of Duties

Corrective Action: The duties are separated as much as possible with limited staff and alternative controls are in place to provide reasonable assurance that the financial statementsare not misstated. At this time, it would be cost prohibitive to add personnel just for segregationof duties. The Vil...

Corrective Action: The duties are separated as much as possible with limited staff and alternative controls are in place to provide reasonable assurance that the financial statementsare not misstated. At this time, it would be cost prohibitive to add personnel just for segregationof duties. The Village recognizes that reasonable assurance takes into consideration that the costof internal control should not exceed the benefits. The manager or designated alternate is controlfor most of the finance functions such as review of accounts payable and bank statements. TheMayor or Mayor Pro Tem manually signs checks, so there is a second review before the checksare mailed. The Clerk mails the payable checks. The clerk the deposits and deposits with bankand the Finance Officer records. Purchase card transactions for public works is entered by senioradministrative assistant. The Council receives check register, cash balances and revenue andexpenditure review on a monthly basis. The Village continues to review possible segregationofduties, if personnel expertise allows. Proposed Completion Date: The Village has implemented the segregation of duties asmuch as possible without hiring additional personnel that is cost prohibitive at the moment. Wehave implemented review procedures with management that we believe would prevent anymaterial misstatements of the financial statements. Since the manager is the designated controlfor finance functions, there is an alternate designated by the Manager.

View Audit 314758

Finding 477993 (2023-002)

Significant Deficiency 2023

City of Tracy

MN

Internal Control / Segregation of Duties

Segregation of Duties

View Audit 314726

Finding 477993 (2023-002)

Significant Deficiency 2023

City of Tracy

MN

Internal Control / Segregation of Duties

Name of Contact Person: Tyler Twistol, Finance Director

View Audit 314726

Finding 477993 (2023-002)

Significant Deficiency 2023

City of Tracy

MN

Internal Control / Segregation of Duties

Correction Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of these controls.

View Audit 314726

Finding 477993 (2023-002)

Significant Deficiency 2023

City of Tracy

MN

Internal Control / Segregation of Duties

Proposed Completion Date: The City Council will implement the above procedures immediately.

View Audit 314726

Finding 477978 (2023-002)

Significant Deficiency 2023

City of Wood Lake, Minnesota

MN

Internal Control / Segregation of Duties

Segregation of Duties

View Audit 314709

Finding 477978 (2023-002)

Significant Deficiency 2023

City of Wood Lake, Minnesota

MN

Internal Control / Segregation of Duties

Name of Contact Person: Ashley VanHecke, City Clerk

View Audit 314709

Finding 477978 (2023-002)

Significant Deficiency 2023

City of Wood Lake, Minnesota

MN

Internal Control / Segregation of Duties

Correction Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of these controls.

View Audit 314709

Corrective Action Plans

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