Corrective Action Plans

Finding 498900 (2023-001)

Significant Deficiency 2023

SC

Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management

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

View Audit 321709

Finding 498897 (2023-004)

Material Weakness 2023

Clifford W. Beers and Subsidiaries

CT

Questioned Costs Material Weakness Internal Control / Segregation of Duties

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

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

View Audit 321699

Finding 498887 (2023-002)

Material Weakness 2023

Wayne County

IN

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

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

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

View Audit 321681

Finding 498873 (2023-002)

Material Weakness 2023

Clay County

MN

Questioned Costs Eligibility Material Weakness § 200.303

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

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

View Audit 321655

Finding 498872 (2023-001)

Material Weakness 2023

Council of Community Services

WY

Internal Control / Segregation of Duties Subrecipient Monitoring

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

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

View Audit 321651

Finding 498865 (2023-002)

Significant Deficiency 2023

District of Columbia Primary Care Association

DC

Questioned Costs Procurement, Suspension & Debarment Eligibility

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

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

View Audit 321617

Finding 498863 (2023-005)

Material Weakness 2023

Decatur County

IN

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

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

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

View Audit 321611

Finding 498850 (2023-003)

Material Weakness 2023

Town of Pendleton

IN

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

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

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

View Audit 321596

Finding 498837 (2023-002)

Material Weakness 2023

Housing Authority of Columbus

GA

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

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

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

View Audit 321589

Finding 498836 (2023-001)

Material Weakness 2023

Housing Authority of Columbus

GA

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

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

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

View Audit 321589

Finding 498831 (2023-001)

Significant Deficiency 2023

City of Platteville

WI

Internal Control / Segregation of Duties HUD Housing Programs

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

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

View Audit 321586

Finding 498825 (2023-004)

Material Weakness 2023

Winner Regional Healthcare Center

SD

Special Tests & Provisions Questioned Costs Subrecipient Monitoring

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

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

View Audit 321577

Finding 498824 (2023-002)

Material Weakness 2023

County of Mercer

PA

Questioned Costs Reporting Internal Control / Segregation of Duties

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

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

View Audit 321576

Finding 498821 (2023-006)

Material Weakness 2023

Jefferson County

IN

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

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

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

View Audit 321561

Finding 498820 (2023-005)

Material Weakness 2023

Jefferson County

IN

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

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

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

View Audit 321561

Finding 498817 (2023-001)

Material Weakness 2023

Beacon, Inc.

IN

Internal Control / Segregation of Duties Material Weakness Reporting

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

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

View Audit 321555

Finding 498816 (2023-001)

Material Weakness 2023

City of Butler

IN

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

FINDING 2023-001 Finding Subject: Lack of Internal Controls for Federal Reporting Summary of Finding: The City submitted one P&E report during the audit period; however, the report was submitted without a review or oversight process in place to prevent, or detect and correct, errors. As a result, er...

FINDING 2023-001 Finding Subject: Lack of Internal Controls for Federal Reporting Summary of Finding: The City submitted one P&E report during the audit period; however, the report was submitted without a review or oversight process in place to prevent, or detect and correct, errors. As a result, errors in reporting were identified. The cumulative obligations and current period obligations were understated by $104,988. The cumulative obligations and current period obligations reported was the total amount of grant funds expended through December 31, 2022 instead the funds expended through March 31,2023. Contact Person Responsible for Corrective Action: Angela Eck Contact Phone Number and Email Address: 260-868-5200, clerktreasurer@butler.in.us Views of Responsible Officials: “We concur with the finding.” Description of Corrective Action Plan: I have already created a form to be used for all federal reporting. Someone in the office will verify the time frame reported and the amounts. This form is attached. Anticipated Completion Date: September 17, 2024

View Audit 321553

Finding 498811 (2023-002)

Material Weakness 2023

Catherine's Health Center

MI

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Action Taken – We concur with the audit finding. While the Center has a policy that meets the compliance requirements, management is responsible for the implementation and monitoring of those processes and procedures. Additional staff training on slide fee discounts is in place and quarterly revie...

Action Taken – We concur with the audit finding. While the Center has a policy that meets the compliance requirements, management is responsible for the implementation and monitoring of those processes and procedures. Additional staff training on slide fee discounts is in place and quarterly review and testing of compliance with Center sliding fee discount policy is ongoing.

View Audit 321531

Finding 498803 (2023-001)

Significant Deficiency 2023

County of Burlington

NJ

Questioned Costs Internal Control / Segregation of Duties

Name of Entity: County of Burlington Type of Audit: 2023 Annual Audit Contact Person: Carolyn Havlick Contact Person Title: Chief Financial Officer Phone Number: 609-265-5018 Email: chavlick@co.burlington.nj.us Information on the Federal Programs U.S. Department of Labor Passed through State of N...

Name of Entity: County of Burlington Type of Audit: 2023 Annual Audit Contact Person: Carolyn Havlick Contact Person Title: Chief Financial Officer Phone Number: 609-265-5018 Email: chavlick@co.burlington.nj.us Information on the Federal Programs U.S. Department of Labor Passed through State of NJ Department of Labor WIOA Cluster: WIOA Adult Program (Assistance Listing No. 17.258) WIOA Youth Activities (Assistance Listing No. 17.259) WIOA Dislocated Workers Formula Grants (Assistance Listing No. 17.278) Finding/Recommendation Number: 2023-001 Finding: Some expenditure reports were not filed by the 15th of each month. Corrective Action: Expenditures reports will be always filed by the 15th of each month. Method of Implementation: Additional Finance Office Staff will be assigned. Individual Responsible for Implementation: Chief Financial Officer and/or designee. Completion Date of Implementation: 10/1/24-12/31/24

View Audit 321519

Finding 498800 (2023-006)

Material Weakness 2023

Inspiration Ministries, Inc.

IN

Questioned Costs Internal Control / Segregation of Duties

Management has enhanced internal controls over restricted contributions and grants with a system to track revenue and expenses for restricted funds. Inspiration has already hired a compliance administrator with the responsibility of tracking all local, state, and federal grant revenues and expenditu...

Management has enhanced internal controls over restricted contributions and grants with a system to track revenue and expenses for restricted funds. Inspiration has already hired a compliance administrator with the responsibility of tracking all local, state, and federal grant revenues and expenditures. Inspiration has implemented strategies to increase operating and unrestricted funds through 2024 and 2025 such as but not limited to targeting personal monthly Impact Partners and local Kingdom Church Partners. Inspiration has MOUs in place with local manufactures to implement a workforce pipeline to increase revenue for operations. Inspiration has made a considerable effort to improve cash flow and trim expenses to finish fiscal year 2024 with positive operating cash.

View Audit 321507

Finding 498799 (2023-005)

Significant Deficiency 2023

Inspiration Ministries, Inc.

IN

Questioned Costs Reporting Internal Control / Segregation of Duties

Management has included Butler CPA to help with accurately reporting and documenting internal and third-party transactions.

View Audit 321507

Finding 498796 (2023-002)

Material Weakness 2023

Inspiration Ministries, Inc.

IN

Questioned Costs Allowable Costs / Cost Principles Reporting

Management, with the inclusion of Butler CPA firm, will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstated financial statements and increase the accuracy of the interim financial reports used by management. The Organization has implemented ...

Management, with the inclusion of Butler CPA firm, will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstated financial statements and increase the accuracy of the interim financial reports used by management. The Organization has implemented Administration Responsibilities January 1, 2024, to alleviate all material adjustments and lack of documentation.

View Audit 321507

Finding 498795 (2023-001)

Material Weakness 2023

Inspiration Ministries, Inc.

IN

Internal Control / Segregation of Duties Material Weakness

Management has and will continue to review processes to determine where improvements can be made. The board approved segregation of duties diagrams on 10/25/2023. Inspiration has contracted CPA firm, Butler CPA out of Kendallville, Indiana in August 2022. This has enhanced our efficiency, accuracy...

Management has and will continue to review processes to determine where improvements can be made. The board approved segregation of duties diagrams on 10/25/2023. Inspiration has contracted CPA firm, Butler CPA out of Kendallville, Indiana in August 2022. This has enhanced our efficiency, accuracy, and segregation of duties. The board of directors plays an active role in oversight of Inspiration Ministries Inc.’s activities. The monthly board packets include but are not limited to reconciled financial statements such as profit and loss statement and balance sheet.

View Audit 321507

Finding 498770 (2023-001)

Material Weakness 2023

Alternatives to Hunger

WA

Subrecipient Monitoring Eligibility Material Weakness

In mid-2024 the organization implemented procedures to collect client intake data at the largest program identified in testing and expects to be following intake guidelines for all programs by the end of 2024.

View Audit 321466

Finding 498767 (2023-001)

Material Weakness 2023

Housing Authority of Asotin County

WA

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Housing Authority of Asotin County January 1, 2023 through December 31, 2023 This schedule presents the corrective action the Housing Authority is planning to take for findings included in this report in accordance with Title 2 U.S...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Housing Authority of Asotin County January 1, 2023 through December 31, 2023 This schedule presents the corrective action the Housing Authority is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The Housing Authority had inadequate internal controls for ensuring compliance with Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Housing Authority contact person: KayLee Rosgen, Manager, Business and Finance 1212 Fair St., Clarkston, WA 99403 (509) 758-5751 ext. 4 Corrective action the auditee plans to take in response to the finding: The Housing Authority does concur with the State Auditor’s Office finding that the Housing Quality Standards (HQS) requirements are to follow up with the landlord if any life-threatening deficiencies are identified during an inspection. The requirement states that “If a deficiency is life-threatening, the owner (landlord) must correct the deficiency within 24 hours of notification” (24 CFR 982.404(a)(3)). The Housing Authority’s corrective action plan moving forward includes the following: • Reviewing HQS/NSPIRE standards with current staff assigned to performing and processing Section 8 inspections during a monthly meeting • Implement internal controls that ensure all life-threatening deficiencies are identified and all required notifications are made • Review all parts of the Code of Federal Regulations (CFR) and PIH notices distributed by HUD monthly that pertain to HQS/NSPIRE inspection standards • All pertinent staff will take the next NSPIRE Inspection Standards training (all inspectors and Section 8 Occupancy Specialist) • Updating our process to include the use of a new inspection checklist that separately identifies life-threatening deficiencies, as well as using a new form to document attempts to contact the landlord and the date the deficiency is resolved The Housing Authority acknowledges that we lacked the appropriate internal controls to identify and notify the landlords of any life-threatening deficiencies that must be corrected within 24 hours. With this corrective action plan in place as of September 9, 2024, the Housing Authority feels that we are on track to comply with the requirements set forth by HUD and any relevant CFRs. Anticipated date to complete the corrective action: September 9, 2024 (immediately and on-going)

View Audit 321448

Corrective Action Plans

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