Corrective Action Plans

Finding 478109 (2023-001)

Significant Deficiency 2023

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

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

Corrective Action Plans

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