Corrective Action Plans

Finding 477978 (2023-002)

Significant Deficiency 2023

City of Wood Lake, Minnesota

MN

Internal Control / Segregation of Duties

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

View Audit 314709

Finding 477969 (2023-004)

Significant Deficiency 2023

Washington County, Minnesota

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Health and Human Services Pass-Through Numbers: 2001MNTANF Award Period: Year-Ended December 31, ...

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Health and Human Services Pass-Through Numbers: 2001MNTANF Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Recommendation: It is recommended the County implement procedures to ensure more internal casefile reviews for the amount of cases that they have. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County is going to plan to do training to ensure they do an appropriate amount of casefile reviews based on the amount of cases that they have. Name of the contact person responsible for corrective action plan: Cat Piepho, Director Accounting and Finance Planned completion date for corrective action plan: December 31, 2024.

View Audit 314669

Finding 477968 (2023-003)

Significant Deficiency 2023

Washington County, Minnesota

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Health and Human Services Pass-Through Numbers: 2001MNTANF Award Period: Year-Ended December 31, ...

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Health and Human Services Pass-Through Numbers: 2001MNTANF Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Recommendation: It is recommended the County implement procedures to ensure all eligibility case applications are doublechecked for a minor child in the home to be eligible for the federal program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County is going to plan a training and informational session with those involved reporting to ensure policies and procedures are followed around eligibility. Name of the contact person responsible for corrective action plan: Cat Piepho, Director Accounting and Finance Planned completion date for corrective action plan: December 31, 2024.

View Audit 314669

Finding 477967 (2023-002)

Significant Deficiency 2023

Washington County, Minnesota

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Health and Human Services Pass-Through Numbers: 2001MNTANF Award Period: Year-Ended December 31, ...

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Health and Human Services Pass-Through Numbers: 2001MNTANF Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Recommendation: It is recommended the County implement procedures to ensure all eligibility case applications are doublechecked for an agency signature. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County is going to plan a training and informational session with those involved reporting to ensure policies and procedures are followed around eligibility. Name of the contact person responsible for corrective action plan: Cat Piepho, Director Accounting and Finance Planned completion date for corrective action plan: December 31, 2024.

View Audit 314669

Finding 477957 (2023-001)

Significant Deficiency 2023

Regis University

CO

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

The University has adjusted the enrollment reporting calendar to ensure that updates, including the reporting of the graduation status (DegreeVerify), are certified, throughout the fiscal year, in order to maintain compliance with 34 CFR 682.610. The Office of the Registrar will prepare the certific...

The University has adjusted the enrollment reporting calendar to ensure that updates, including the reporting of the graduation status (DegreeVerify), are certified, throughout the fiscal year, in order to maintain compliance with 34 CFR 682.610. The Office of the Registrar will prepare the certification data during its monthly processes. The certification data will be reviewed for accuracy by the Registrar, who will be responsible for ascertaining timely submittal of the data with the National Student Clearinghouse. The Office of the Registrar has submitted changes to update the reporting of the graduation status (DegreeVerify) from quarterly to approximately every 45 days. This time frame is being tested to ensure timely data sharing between NSC and NSLDS, while optimizing the least amount of duplicate statuses and error warnings. The timing can be adjusted, but will never cause the institution to go out of compliance with the 60-day reporting requirement.

View Audit 314659

Finding 477943 (2023-001)

Material Weakness 2023

City of Grandview Heights

OH

Subrecipient Monitoring Period of Performance Reporting

The City is developing a formal grants policy that will be implemented in 2024. As a part of this policy, City Departments will be required to demonstrate a detailed understanding of grant terms and conditions and specify to City Administration and the Finance Department how the grant will be admini...

The City is developing a formal grants policy that will be implemented in 2024. As a part of this policy, City Departments will be required to demonstrate a detailed understanding of grant terms and conditions and specify to City Administration and the Finance Department how the grant will be administered and monitored prior to application. In addition, Departments will be required to send copies of all grant documents, including reports, to the Finance Department in a timely manner to allow the Finance Department to monitor grant activities

View Audit 314641

Finding 477942 (2023-003)

Material Weakness 2023

Mille Lacs Health System

MN

Questioned Costs Material Weakness Reporting

FINDING—FEDERAL AWARD AUDIT MATERIAL WEAKNESS 2023-003 Material Weakness 2023-003 Recommendation: Auditors recommend adequate controls be put in place to ensure record keeping for HRSA reporting submissions. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...

FINDING—FEDERAL AWARD AUDIT MATERIAL WEAKNESS 2023-003 Material Weakness 2023-003 Recommendation: Auditors recommend adequate controls be put in place to ensure record keeping for HRSA reporting submissions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has identified the issue, implemented appropriate internal controls, and will maintain adequate record keeping to support future HRSA reporting. Name(s) of the contact person(s) responsible for corrective action: Andy Knutson, CFO Planned completion date for corrective action plan: June 30, 2024. If the Department of Health and Human Services has questions regarding this plan, please call Andy Knutson at 320-532-2581.

View Audit 314639 Questioned Costs: $1

Finding 477939 (2023-003)

Significant Deficiency 2023

Warren County Community Housing Agency, Inc.

IA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility

The Agency has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Agency will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, a...

The Agency has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Agency will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Agency has determined that the cost of eliminating this material weakness in internal control would exceed its benefit.

View Audit 314636

Finding 477913 (2023-003)

Material Weakness 2023

Aransas Pass Housing Authority

TX

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: 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. Ms...

Views of responsible officials and planned corrective action: 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. Ms. Christina Beard will be responsible to implement this corrective action by March 31, 2024.

View Audit 314613 Questioned Costs: $1

Finding 477912 (2023-001)

Significant Deficiency 2023

Corpus Christi Housing Authority

TX

Questioned Costs HUD Housing Programs Significant Deficiency

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor and will make the necessary changes to its inspection process to ensure enforcement of Housing Quality Standards (or any subsequent replacement). Rhen C. Bass, Chief Financial Office...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor and will make the necessary changes to its inspection process to ensure enforcement of Housing Quality Standards (or any subsequent replacement). Rhen C. Bass, Chief Financial Officer, is responsible for implementing this corrective action by September 30, 2024.

View Audit 314608 Questioned Costs: $1

Finding 477906 (2023-001)

Significant Deficiency 2023

Center for Children & Youth Justice

WA

Subrecipient Monitoring Reporting Significant Deficiency

Finding Number 2023-001 Contact Person(s): Rachel Sottile, President & CEO Corrective action planned: Corrective action has been taken and completed. When it came to the attention of senior leadership that the reporting was not completed, the required reports were submitted. Additional corrective ac...

Finding Number 2023-001 Contact Person(s): Rachel Sottile, President & CEO Corrective action planned: Corrective action has been taken and completed. When it came to the attention of senior leadership that the reporting was not completed, the required reports were submitted. Additional corrective action has been taken, creating new processes to ensure timely submission of subawards into FSRS. The staff person in the Grants and Contracts Specialist position responsible for the 2023 FSRS submission completed their employment with the Center for Children & Youth Justice (CCYJ) in December 2023. Following this transition, the job description for the Grants and Contracts Specialist was reconfigured, emphasizing new and different job duties, as well as creating a new supervisory structure. This new Grants and Contracts Manager position has since been filled. Additional actions are underway to strengthen internal controls and to ensure required reporting is made into the FSRS within the timing requirements include updating and revising CCYJ’s federal grant management policies and procedures to reflect the roles and responsibilities of the new Grants and Contracts Manager position and developing a new federal grant management monitoring system. Anticipated completion date: Complete

View Audit 314588

Finding 477905 (2023-001)

None 2023

Lutheran Family & Children's Services of Missouri, INC

MO

Allowable Costs / Cost Principles Eligibility Internal Control / Segregation of Duties

Management agrees with the finding and the recommended procedures have been implemented. Supervisors will ensure that all client files have proof of eligibility during quarterly file reviews.

View Audit 314556

Finding 477873 (2023-001)

Significant Deficiency 2023

The Jane Goodall Institute for Wildlife Research, Education and Conser

DC

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Views of Responsible Officials: Management agrees with the observations of the audit firm. The delayed submission of several programmatic reports was communicated to the donor but not properly documented and retained for our records. Using the Cooperative Agreement with USAID, we have reviewed and u...

Views of Responsible Officials: Management agrees with the observations of the audit firm. The delayed submission of several programmatic reports was communicated to the donor but not properly documented and retained for our records. Using the Cooperative Agreement with USAID, we have reviewed and updated a calendar for financial and programmatic report deadlines for the remainder of the award period. JGI-USA and JGI-Tanzania will monitor report submissions against the established reporting calendar. We will proactively communicate with the donor if extensions are needed and retain approved extensions for our records. In addition, we will request official modifications to reporting deadlines should they be needed.

View Audit 314509

Finding 477866 (2023-009)

Significant Deficiency 2023

Vance County

NC

Eligibility Internal Control / Segregation of Duties

Finding 2023-009 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-010 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-011 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-012 Name of contact person: C...

Finding 2023-009 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-010 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-011 Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-012 Name of contact person: Corrective Action: Proposed Completion Date: Corrective Action Plan for Finding 2023-008, 2023-009, 2023-010, 2023-011, 2023-012 also apply to State Awards findings. Refresher training on required verification at recertification for Adult and Family & Children process will be completed. The training will include specifically when to send 20020 for Family & Children’s Medicaid. 2nd Party reviews will continue to be completed. February 28, 2024 and ongoing. March 31, 2024 and ongoing. Section IV - State Award Findings and Question Costs Aggressive monitoring of SSI Term Report. Management will continue to monitor the progress of this issue and modify the controls as needed. Goldie Davis, IM Program Manager Goldie Davis, IM Program Manager Goldie Davis, IM Program Manager Goldie Davis, IM Program Manager Training on resources policy and correct entry of evidence in NCFAST. Continued 2nd parties by supervisor. One-on-one supervisory conferences. Monthly refresher trainings in unit meetings addressing error trends. February 20, 2024 and ongoing. Refresher training for staff will be conducted on correct completion of Documentation Template ensuring information verified is documented correctly and evidence updated accurately on case. Continued 2nd parties by supervisor. One-on-one supervisory conferences. Monthly refresher trainings in unit meetings addressing error trends.

View Audit 314504

Finding 477864 (2023-007)

Significant Deficiency 2023

Vance County

NC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding 2023-007 Name of contact person: Stephanie Williams, Budget and Finance Director Corrective Action: Proposed Completion Date: Finding 2023-008 Name of contact person: Corrective Action: Proposed Completion Date: During the period in which the audited items determinations took place, this was...

Finding 2023-007 Name of contact person: Stephanie Williams, Budget and Finance Director Corrective Action: Proposed Completion Date: Finding 2023-008 Name of contact person: Corrective Action: Proposed Completion Date: During the period in which the audited items determinations took place, this was a requirement. However, currently this requirement is no longer required due to changes in policy. N/A Goldie Davis, IM Program Manager Ongoing We will review the requirements of the grant agreement and facilitate the steps necessary to ensure all compliance requirements are met. Ongoing

View Audit 314504

Finding 477863 (2023-002)

Material Weakness 2023

North Bolivar Consolidated School District

MS

Material Weakness Internal Control / Segregation of Duties

2023-002 a. Name of Contact Person Responsible for Corrective Action: Ashkelon Stapleton– Interim Business Manager b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability. c. Anticipated C...

2023-002 a. Name of Contact Person Responsible for Corrective Action: Ashkelon Stapleton– Interim Business Manager b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability. c. Anticipated Completion Date: Immediately.

View Audit 314477

Finding 477856 (2023-001)

Significant Deficiency 2023

Through the Looking Glass

CA

Internal Control / Segregation of Duties

The Management has hired two accounting personnel more knowledgeable in accounting and grant management. In addition, management will regularly review and update internal control procedures to accommodate organizational changes.

View Audit 314463

Finding 406491 (2023-001)

Significant Deficiency 2023

Access to Independence of San Diego, Inc.

CA

HUD Housing Programs Internal Control / Segregation of Duties

We acknowledge the challenges that come with maintaining appropriate segregation of duties in a small accounting department and have implemented a new control measure to effectively mitigate the risks involved. Moving forward, the Executive Director will receive a copy of the payroll change report ...

We acknowledge the challenges that come with maintaining appropriate segregation of duties in a small accounting department and have implemented a new control measure to effectively mitigate the risks involved. Moving forward, the Executive Director will receive a copy of the payroll change report after each payroll where a change has occurred. The Executive Director will thoroughly review the report and any supporting documentation and initial it. The report will then be filed with the corresponding pay period's payroll journal entry. Additionally, the Executive Director has full access to view all historical payroll change reports within the payroll system.

View Audit 311668

Finding 406488 (2023-001)

Material Weakness 2023

Scotts Bluff County Nebraska

NE

Internal Control / Segregation of Duties Reporting

Recommendation: The County should be aware of the inherent risks associated with improper segregation of accounting functions. The County should also develop mitigating controls to reduce the risk of errors or fraud associated with improper segregation of accounting functions. Action Take: The Count...

Recommendation: The County should be aware of the inherent risks associated with improper segregation of accounting functions. The County should also develop mitigating controls to reduce the risk of errors or fraud associated with improper segregation of accounting functions. Action Take: The County has assessed the benefits and costs associated with proper segregation of duties for all County departments and offices and has determined that cost would outweigh any benefits received. The County understands the inherent risks associated with improper segregation of accountings functions. Action has been taken to ensure timely deposits to the General Fund from the accounts held by individual departments, and County Management has communicated the need to be transparent regarding the transactions handled within these accounts. The County requires monthly reporting to the Board of Commissioners for various department officials to ensure transactions are recorded, and potential errors and irregularities are identified on a timely basis. The County will continue to review accounting procedures and processes to further mitigate this internal control deficiency whenever possible and feasible.

View Audit 311654

Finding 406486 (2023-003)

Significant Deficiency 2023

Family Support Center, Inc.

WI

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

We will create an approved formal written procurement policy and will implement it during our calendar year ended December 31, 2024.

View Audit 311649

Finding 406478 (2023-002)

Significant Deficiency 2023

Legal Services of North Dakota

ND

Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Contact Person Kim Kramer, Chief Financial Officer Corrective Action Plan Legal Services of North Dakota will evaluate their internal controls to ensure they request and receive LSC’s approval prior to the purchase of any future property additions in excess of $25,000 that will be allocated to LSC f...

Contact Person Kim Kramer, Chief Financial Officer Corrective Action Plan Legal Services of North Dakota will evaluate their internal controls to ensure they request and receive LSC’s approval prior to the purchase of any future property additions in excess of $25,000 that will be allocated to LSC funds. Completion Date Fiscal year end 2025

View Audit 311639

Finding 406475 (2023-001)

Significant Deficiency 2023

Legal Services of North Dakota

ND

Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Contact Person Kim Kramer, Chief Financial Officer Corrective Action Plan Legal Services of North Dakota will evaluate their internal controls to ensure future membership fees or dues are paid with non‐LSC funds and record necessary adjustments if needed. On a monthly basis, the financial statements...

Contact Person Kim Kramer, Chief Financial Officer Corrective Action Plan Legal Services of North Dakota will evaluate their internal controls to ensure future membership fees or dues are paid with non‐LSC funds and record necessary adjustments if needed. On a monthly basis, the financial statements will be balanced, and any necessary correcting journal entries will be made in a timely manner. Completion Date Fiscal year end 2025

View Audit 311639

Finding 406415 (2023-022)

Significant Deficiency 2023

Langston University

OK

Questioned Costs Student Financial Aid Significant Deficiency § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Rec...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend that the University review policies and procedures related to R2T4 calculations to ensure calculations are performed correctly and timely. We also recommend the University implement formal review procedures to document the Return of Title IV calculations are being performed to minimize the likelihood that errors may go undetected and not be corrected in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is a repeat finding that was first presented to the university in November 2023, in conjunction with the release of the 2022 audit report. Procedures for review and return of Title IV funds are being updated to ensure refunds are returned in a timely manner. Return of Title IV calculations are being documented and reviewed by a party independent of the preparer to minimize the likelihood that errors go undetected and/or not be corrected in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Mr. Heath Burge, Assistant Vice President for Strategic Enrollment and Advising Services. Planned completion date for corrective action plan: September 2024

View Audit 311623 Questioned Costs: $1

Finding 406407 (2023-021)

Significant Deficiency 2023

Langston University

OK

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Rec...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend that the University establish and maintain internal controls which provide reasonable assurance that federal award expenditures are in compliance with Federal statutes, regulations, and the terms and conditions of the Federal Award and that stale federal aid checks are returned to the Department of Education with 240 days after the date of issuance if not cashed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will strengthen its controls to provide reasonable assurance that federal award expenditures are compliant with governing statutes, regulations, and award terms and conditions, as well as ensuring that stale dated federal aids checks are returned to the Department of Education within 240-days if not cashed. Name(s) of the contact person(s) responsible for corrective action: Mr. Heath Burge, Assistant Vice President for Strategic Enrollment and Advising Services and Mr. Chris Kuwitzky, Vice President for Fiscal and Administrative Affairs. Planned completion date for corrective action plan: September 2024

View Audit 311623

Finding 406399 (2023-020)

Significant Deficiency 2023

Langston University

OK

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Rec...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend that the University review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is a repeat finding that was first presented to the university in November 2023, in conjunction with the release of the 2022 audit report. The University is creating a GLBA management program to govern security of GLBA data and ensure compliance with associated requirements. Name(s) of the contact person(s) responsible for corrective action: Heath Hodges, A&M CIO. Planned completion date for corrective action plan: March 2024

View Audit 311623

Corrective Action Plans

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