Corrective Action Plans

Finding 478608 (2023-003)

Significant Deficiency 2023

MN

Questioned Costs Eligibility Significant Deficiency

FEDERAL AWARD PROGRAMS AUDITS 2023-003 Temporary Assistance for Needy Families Program (TANF) (Assistance Listing #93.558) Award #2301MNTANF, Passed through Minnesota Department of Human Services: Grant Period Year Ended December, 31, 2023; Eligibility Requirement Recommendation: It is recommended...

FEDERAL AWARD PROGRAMS AUDITS 2023-003 Temporary Assistance for Needy Families Program (TANF) (Assistance Listing #93.558) Award #2301MNTANF, Passed through Minnesota Department of Human Services: Grant Period Year Ended December, 31, 2023; Eligibility Requirement Recommendation: It is recommended the County implement procedures to ensure all required documentation is maintained in the file and that there are procedures in place to review files for errors and omissions in eligibility documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will review their process for data input and recording and remind staff to verify all eligibility requirements are documented for verbal interviews. Name of contact person responsible for corrective action plan: Rick Gieseke, Deputy Administrator Community Services Planned completion date for corrective action plan: December 31, 2024

View Audit 315237

Finding 478600 (2023-008)

Significant Deficiency 2023

Hertford County

NC

Questioned Costs Eligibility Internal Control / Segregation of Duties

Finding 2023-006 Untimely Adoption of Policy Name of contact person: Corrective Action: Proposed completion date: Finding 2023-007 Untimely Review of SSI Termination Name of contact person: Corrective Action: Proposed completion date: Finding 2023-008 Inaccurate Information Entry Name of contact per...

Finding 2023-006 Untimely Adoption of Policy Name of contact person: Corrective Action: Proposed completion date: Finding 2023-007 Untimely Review of SSI Termination Name of contact person: Corrective Action: Proposed completion date: Finding 2023-008 Inaccurate Information Entry Name of contact person: Corrective Action: Immediately Leslie Edwards, Finance Director The Finance Office is currently fully staffed, the Finance Director and the County Manager will work together to ensure proper policies are completed and up to date for federal awards. The fiance director will ensure that policies needed for federal grant awards are in place. The policies were adopted in FY2023 and the finding should be eliminated in FY24. Section III - Federal Award Findings and Question Costs (continued) Regular review intervals will be established to ensure that these critical tasks are being addressed promptly and efficiently, minimizing the risk of delays in case processing. Prioritizing tasks according to urgency and compliance requirements. Focusing on terminated cases to prevent any potential service disruption to clients. Regular reminders will be issued to staff to review and work on their tasks according to the established guidelines. Management monitor daily to track progress of this issue and modify the controls as needed. All staff must use the provided checklists to review their work prior to submission or finalization. Staff are required to review the determination history to verify accuracy in household composition and income details. After completing a manual budget, workers must compare their results with the NCFAST-generated budget to confirm accuracy in budgeting and program eligibility. Training sessions include knowledge checks to validate understanding and retention of correct income entry methods. Engaging in peer reviews where feasible to promote a culture of accuracy and mutual accountability. Brenda Brown, Director; Melissa Castelow, Medicaid Supervisor; Satonya Gonzales, Medicaid Supervisor Brenda Brown, Director; Melissa Castelow, Medicaid Supervisor; Satonya Gonzales, Medicaid Supervisor

View Audit 315224

Finding 478599 (2023-007)

Significant Deficiency 2023

Hertford County

NC

Internal Control / Segregation of Duties Questioned Costs Eligibility

Finding 2023-006 Untimely Adoption of Policy Name of contact person: Corrective Action: Proposed completion date: Finding 2023-007 Untimely Review of SSI Termination Name of contact person: Corrective Action: Proposed completion date: Finding 2023-008 Inaccurate Information Entry Name of contact per...

Finding 2023-006 Untimely Adoption of Policy Name of contact person: Corrective Action: Proposed completion date: Finding 2023-007 Untimely Review of SSI Termination Name of contact person: Corrective Action: Proposed completion date: Finding 2023-008 Inaccurate Information Entry Name of contact person: Corrective Action: Immediately Leslie Edwards, Finance Director The Finance Office is currently fully staffed, the Finance Director and the County Manager will work together to ensure proper policies are completed and up to date for federal awards. The fiance director will ensure that policies needed for federal grant awards are in place. The policies were adopted in FY2023 and the finding should be eliminated in FY24. Section III - Federal Award Findings and Question Costs (continued) Regular review intervals will be established to ensure that these critical tasks are being addressed promptly and efficiently, minimizing the risk of delays in case processing. Prioritizing tasks according to urgency and compliance requirements. Focusing on terminated cases to prevent any potential service disruption to clients. Regular reminders will be issued to staff to review and work on their tasks according to the established guidelines. Management monitor daily to track progress of this issue and modify the controls as needed. All staff must use the provided checklists to review their work prior to submission or finalization. Staff are required to review the determination history to verify accuracy in household composition and income details. After completing a manual budget, workers must compare their results with the NCFAST-generated budget to confirm accuracy in budgeting and program eligibility. Training sessions include knowledge checks to validate understanding and retention of correct income entry methods. Engaging in peer reviews where feasible to promote a culture of accuracy and mutual accountability. Brenda Brown, Director; Melissa Castelow, Medicaid Supervisor; Satonya Gonzales, Medicaid Supervisor Brenda Brown, Director; Melissa Castelow, Medicaid Supervisor; Satonya Gonzales, Medicaid Supervisor

View Audit 315224

Finding 478598 (2023-006)

Significant Deficiency 2023

Hertford County

NC

Allowable Costs / Cost Principles Questioned Costs Reporting

Finding 2023-006 Untimely Adoption of Policy Name of contact person: Corrective Action: Proposed completion date: Finding 2023-007 Untimely Review of SSI Termination Name of contact person: Corrective Action: Proposed completion date: Finding 2023-008 Inaccurate Information Entry Name of contact per...

Finding 2023-006 Untimely Adoption of Policy Name of contact person: Corrective Action: Proposed completion date: Finding 2023-007 Untimely Review of SSI Termination Name of contact person: Corrective Action: Proposed completion date: Finding 2023-008 Inaccurate Information Entry Name of contact person: Corrective Action: Immediately Leslie Edwards, Finance Director The Finance Office is currently fully staffed, the Finance Director and the County Manager will work together to ensure proper policies are completed and up to date for federal awards. The fiance director will ensure that policies needed for federal grant awards are in place. The policies were adopted in FY2023 and the finding should be eliminated in FY24. Section III - Federal Award Findings and Question Costs (continued) Regular review intervals will be established to ensure that these critical tasks are being addressed promptly and efficiently, minimizing the risk of delays in case processing. Prioritizing tasks according to urgency and compliance requirements. Focusing on terminated cases to prevent any potential service disruption to clients. Regular reminders will be issued to staff to review and work on their tasks according to the established guidelines. Management monitor daily to track progress of this issue and modify the controls as needed. All staff must use the provided checklists to review their work prior to submission or finalization. Staff are required to review the determination history to verify accuracy in household composition and income details. After completing a manual budget, workers must compare their results with the NCFAST-generated budget to confirm accuracy in budgeting and program eligibility. Training sessions include knowledge checks to validate understanding and retention of correct income entry methods. Engaging in peer reviews where feasible to promote a culture of accuracy and mutual accountability. Brenda Brown, Director; Melissa Castelow, Medicaid Supervisor; Satonya Gonzales, Medicaid Supervisor Brenda Brown, Director; Melissa Castelow, Medicaid Supervisor; Satonya Gonzales, Medicaid Supervisor

View Audit 315224

Finding 478586 (2023-004)

Material Weakness 2023

Borough of Lawnside School District

NJ

Questioned Costs Cash Management Reporting § 200.328

Condition - The School District incorrectly reported expenditures on its reimbursement requests and final expenditures reports to the State. This resulted in the School District not providing accurate information to the State that is used to determine if grant money was expended in accordance with t...

Condition - The School District incorrectly reported expenditures on its reimbursement requests and final expenditures reports to the State. This resulted in the School District not providing accurate information to the State that is used to determine if grant money was expended in accordance with the original or amended grant application. Recommendation - That the School District should review their internal controls and establish procedures to ensure that reports comply with 2 CFR section 200.328 and ensure proper reporting by ESSER Subgrant fund, expenditure category, and object code. Method of Implementation - Accounts Payable will review all purchase orders (P.O.s) on a monthly basis for accuracy, using a checklist provided by the Business Administrator. Person Responsible for Implementation - AP Specialist / ABA / SBA Implementation Date - April 1, 2024

View Audit 315220

Finding 478580 (2023-006)

Significant Deficiency 2023

Killdeer Public School District No. 16

ND

Questioned Costs Cash Management Reporting

Contact Person Rhonda Zastoupil, Business Manager Planned Corrective Action The Business Manager will review the monthly reimbursement reports and supporting data prepared by Business Office staff for accuracy and sign off on the reimbursement request prior to submittal to the Department of Public I...

Contact Person Rhonda Zastoupil, Business Manager Planned Corrective Action The Business Manager will review the monthly reimbursement reports and supporting data prepared by Business Office staff for accuracy and sign off on the reimbursement request prior to submittal to the Department of Public Instruction. Planned Completion Date Immediately

View Audit 315214

Finding 478575 (2023-001)

None 2023

Circles of Care INC

FL

Internal Control / Segregation of Duties Reporting

Block Grants for Prevention and Treatment of Substance Abuse AL No. 93.959 Forensic Services and Competency Restoration Training CSFA #60.114 Other matter required to be reported in accordance with Uniform Guidance Condition: CoC did not submit audited financial data in an accurate and timely manner...

Block Grants for Prevention and Treatment of Substance Abuse AL No. 93.959 Forensic Services and Competency Restoration Training CSFA #60.114 Other matter required to be reported in accordance with Uniform Guidance Condition: CoC did not submit audited financial data in an accurate and timely manner to oversight organizations. The audited financial data was submitted to the U.S. Department of Health and Human Services and the State Department of Children and Families 12 months after the CoC's fiscal year end. Auditor's Recommendations: CoC should continue to develop and implement internal controls over both internal and external reporting, and the year-end close process to ensure reporting remains accurate and timely, with any unexpected financial data being investigated and corrected before it is reported. CoC should consider additional staff training on various reporting requirements. Action Taken: Circles of Care continues to engage in additional technical assistance by consulting with other Florida non-profit community behavioral health hospitals regarding development and completion of the 1037 form. Although additional staff resources were allocated this past year, it is apparent that more resources will be required for the timely submission of the year-end reporting and submission. CoC w ill swiftly develop a transition plan to move responsibilities relating to 1037 form and all other required schedules to the current VP of Business and Finance, Henry Lin, and CoC will prioritize staff resources necessary to complete the reporting requirements in an accurate and timely manner going forward.

View Audit 315213

Finding 478564 (2023-002)

Significant Deficiency 2023

Town of Gorham

ME

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

Management’s response/corrective action plan: The Town was unaware of this step in the federal procurement process. The Town has communicated to the departments that administer the grant expenditure that this process needs to be done.

View Audit 315192

Finding 478561 (2023-001)

Significant Deficiency 2023

Town of Gorham

ME

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Management response/corrective action: The School had been approved by MDOE to use a specific timecard that was designed to meet compliance with federal grant awards. We have been using that format for many years and the State does accept it for reimbursement purposes. When that form was reviewed du...

Management response/corrective action: The School had been approved by MDOE to use a specific timecard that was designed to meet compliance with federal grant awards. We have been using that format for many years and the State does accept it for reimbursement purposes. When that form was reviewed during the audit, it was determined not to be in compliance. During the summer of 2023, we worked with our federal grant managers to develop a new process for ensuring the correct time and effort documentation is being collected for each type of employee. Templates were provided by our auditors which are now being used consistently throughout the district.

View Audit 315192

Finding 478479 (2023-007)

Significant Deficiency 2023

Boys & Girls Club of Greater Milwaukee, INC

WI

Cash Management Significant Deficiency Internal Control / Segregation of Duties

Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days. Responsible Person for Corrective Action: Marta Kwiatkowski, Vice President of...

Management will work with the Government Affairs’ department to ensure that the food program and any other program invoices are being put into Sage Intacct on a timely manner so that the invoices are paid within 30 days. Responsible Person for Corrective Action: Marta Kwiatkowski, Vice President of Administration & Chief Financial Officer Implementation Date for Corrective Action: December 31, 2024

View Audit 315153

Finding 478432 (2023-006)

Significant Deficiency 2023

Boys & Girls Club of Greater Milwaukee, INC

WI

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

Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid. Responsible Person for Corrective Action: Marta Kwiatkows...

Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid. Responsible Person for Corrective Action: Marta Kwiatkowski, Vice President of Administration & Chief Financial Officer Implementation Date for Corrective Action: December 31, 2024

View Audit 315153

Finding 478430 (2023-003)

Significant Deficiency 2023

Mercy Neighborhood Ministries, Inc.

PA

Subrecipient Monitoring Reporting Significant Deficiency

Management's Response: MNM will implement financial policies and procedures to ensure a timely independent audit process and subsequent timely filing of the audit with the Federal Audit Clearinghouse.

View Audit 315127

Finding 478429 (2023-002)

Material Weakness 2023

Mercy Neighborhood Ministries, Inc.

PA

Internal Control / Segregation of Duties Material Weakness Reporting

Management’s Response: Management will implement procedures to ensure that timely and accurate financial information is prepared in accordance with generally accepted accounting principles.

View Audit 315127

Finding 478428 (2023-001)

Material Weakness 2023

Mercy Neighborhood Ministries, Inc.

PA

Internal Control / Segregation of Duties Material Weakness Reporting

Management’s Response: Management has revised MNM’s segregation of duties and compensating controls surrounding financial reporting and has implemented the appropriate safeguards to ensure they are adhered to. MNM has developed written procedures and incorporated the following controls surrounding...

Management’s Response: Management has revised MNM’s segregation of duties and compensating controls surrounding financial reporting and has implemented the appropriate safeguards to ensure they are adhered to. MNM has developed written procedures and incorporated the following controls surrounding cash receipts and disbursements. • Maintenance of a daily log of cash receipts and disbursements • Restrict access to cash and checks to authorized individuals • Maintain adequate supporting documentation for all cash receipts and disbursements • Recount of daily cash receipts by more than one individual for accuracy • Make deposits and post to accounts receivable on a regular basis at a minimum weekly • Safeguard cash and checks for deposits in a secure location (i.e. safe or lockbox) • Cash receipts are verified to daily log and supporting documentation as part of bank reconciliation process • Cash receipt and disbursement detail to be reviewed by Executive Director

View Audit 315127

Finding 478421 (2023-002)

Material Weakness 2023

Clear Lake Community School District

IA

Internal Control / Segregation of Duties

We will continue to monitor our procedures and implement additional controls where possible.

View Audit 315121

Finding 478414 (2023-002)

Material Weakness 2023

Clarinda Community School District

IA

Internal Control / Segregation of Duties

The working plan is for one person to deposit money, one person to enter receipts into Software, and one person to reconcile the bank statements. Accounts Payable - we have a chain of approval for requisitions - building Principal, Superintendent, Director of Finance, and Accounts Payable Clerk.

View Audit 315117

Finding 478375 (2023-005)

Material Weakness 2023

City of Santa Fe

NM

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

Recommendation: The auditor recommends the City strengthen the controls in place to provide assurance that proper review occurs on all transactions. The City’s review/oversight should be designed to ensure that items missing approvals do not move forward in the payroll process. Action Taken: The Ci...

Recommendation: The auditor recommends the City strengthen the controls in place to provide assurance that proper review occurs on all transactions. The City’s review/oversight should be designed to ensure that items missing approvals do not move forward in the payroll process. Action Taken: The City agrees with this finding. In FY22 the Payroll Division started sending out a bi‐weekly payroll reminder with tips and guidance for managers and supervisors. In FY24 the Finance Director and the Payroll Officer began working with the City Manager’s Office to strengthen enforcement of policies and procedures to ensure that appropriate approvals are conducted on all payroll transactions. City Leadership, Department Directors, and Senior Staff have been directed frequently at weekly Senior Staff meetings to ensure that proper review and approval occurs on all employee timesheets. The Payroll Officer continues to send reminder emails every pay period with instructions about how to review and approve timesheets in the Munis system, and the Payroll Division provides training as requested by Department staff. During CY24 the City plans to implement an upgrade of the UKG Kronos timekeeping system. The new UKG Dimensions system will offer additional functionality and the ability to interface directly with the Munis ERP system. Additionally, the Payroll Division will develop training on timecard approval and add this information to the bi‐weekly correspondence about timesheet approval deadlines. The Finance Director and Payroll Officer will also work with the City Manager and HR to address repeat noncompliance with disciplinary action. Further, we will work with HR and IT to ensure that all timecards have a backup approver in the event of a supervisor’s absence. The Finance Director and the Payroll Officer will work with the City Manager’s Office to develop a process whereby items missing required approvals are resolved prior to payroll running. The City is in the process of identifying a vendor to contract with Airport to assist with federal compliance and provide training to Airport staff on relevant Uniform Guidance requirements. The vendor’s scope of work will include helping with developing and documenting policies and standard opera􀆟ng procedures, including procedures for Airport payroll approvals. In CY24 the City will provide Uniform Guidance training to staff which will include internal controls related to activities allowed and allowable costs over payroll. Due Date of Completion: December 31, 2024 Responsible Official: Emily Oster - Finance Director, James Harries - Airport Manager, Melanie Sharpe - Payroll Officer, Grants Manager (in recruitment), Bernadette Salazar - Human Resources, Eric Candelaria - Information Technology & Telecommunications, and all Airport Supervisors and Managers

View Audit 315062

Finding 478372 (2023-001)

Material Weakness 2023

Commonbond Communities

MN

Reporting Internal Control / Segregation of Duties

Name of contact person – Angela Riley, Chief Financial Officer Corrective action – Management agrees with the finding. Management is in the process of elevating the level of supervisory personnel across the finance function, more fully implementing its Enterprise Resource Planning system to leverag...

Name of contact person – Angela Riley, Chief Financial Officer Corrective action – Management agrees with the finding. Management is in the process of elevating the level of supervisory personnel across the finance function, more fully implementing its Enterprise Resource Planning system to leverage available technology and system controls, continuing its training and development of team members, and implementing standardized month end procedures and related review processes. Proposed completion date – Management has begun the corrective action and is expected to have additional processes in place and training done by December 31, 2024.

View Audit 315058

Finding 478363 (2023-009)

Material Weakness 2023

Brockton School District

MT

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326

FINDING 2023-009: Wage Rage Compliance Response: The District will implement internal controls to ensure compliance requirements of all federal funds received. Contractors will be required to certify that they are complying with prevailing wages if the project is paid with federal funds.

View Audit 315033

Finding 478358 (2023-006)

Significant Deficiency 2023

Alpena Housing Commission

MI

Special Tests & Provisions Questioned Costs Significant Deficiency

Capital Fund Program – CFDA 14.872 Recommendation: The Commission should implement policies and procedures to ensure all federal compliances are followed pertaining to wage rate requirements. Action Taken: New Management has taken over as of March 2023 and will review and implement stronger policies...

Capital Fund Program – CFDA 14.872 Recommendation: The Commission should implement policies and procedures to ensure all federal compliances are followed pertaining to wage rate requirements. Action Taken: New Management has taken over as of March 2023 and will review and implement stronger policies and procedures pertaining to wage rate requirements. Anticipated Completion Date of Action: December 31, 2024

View Audit 315015

Finding 478356 (2023-004)

Material Weakness 2023

Alpena Housing Commission

MI

Questioned Costs Special Tests & Provisions HUD Housing Programs

Capital Fund Program – CFDA 14.872 Recommendation: The Commission should review the obligation and expenditure of capital grants on an ongoing basis and implement policies and procedures to ensure all federal compliances are followed pertaining to obligation and expenditures verification. Action Tak...

Capital Fund Program – CFDA 14.872 Recommendation: The Commission should review the obligation and expenditure of capital grants on an ongoing basis and implement policies and procedures to ensure all federal compliances are followed pertaining to obligation and expenditures verification. Action Taken: New Management has taken over as of March 2023 and will review and implement stronger policies and procedures pertaining to capital fund grants. Anticipated Completion Date of Action: December 31, 2024.

View Audit 315015 Questioned Costs: $1

Finding 478324 (2023-004)

Material Weakness 2023

United Way of Acadiana, INC

LA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

United Way onboarded a new Finance Director with expertise in developing internal controls for Federal grant programs as of August 2023. We have successfully implemented robust internal controls that have significantly enhanced our operational efficiency. We are confident that as of 2024, this iss...

United Way onboarded a new Finance Director with expertise in developing internal controls for Federal grant programs as of August 2023. We have successfully implemented robust internal controls that have significantly enhanced our operational efficiency. We are confident that as of 2024, this issue has been effectively addressed.

View Audit 314994

Finding 478323 (2023-001)

None 2023

United Way of Acadiana, INC

LA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

United Way onboarded a new Finance Director with expertise in developing internal controls for Federal grant programs as of August 2023. We have successfully implemented robust internal controls that have significantly enhanced our operational efficiency. We are confident that as of 2024, this iss...

United Way onboarded a new Finance Director with expertise in developing internal controls for Federal grant programs as of August 2023. We have successfully implemented robust internal controls that have significantly enhanced our operational efficiency. We are confident that as of 2024, this issue has been effectively addressed.

View Audit 314994 Questioned Costs: $1

Finding 478278 (2023-004)

Significant Deficiency 2023

Crookston Housing and Economic Development Authority

MN

HUD Housing Programs Reporting Significant Deficiency

1. Correcting Plan CHEDA staff are aware of Voucher for Payment of Annual Contributions and Operating Statement report monthly to HUD via the Voucher Management System (VMS) requirements and will implement appropriate review of statements prior to submission. 2. Explanation of Disagreement with the ...

1. Correcting Plan CHEDA staff are aware of Voucher for Payment of Annual Contributions and Operating Statement report monthly to HUD via the Voucher Management System (VMS) requirements and will implement appropriate review of statements prior to submission. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum – Executive Director 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Executive Director will monitor completion of the CAP.

View Audit 314956

Finding 478277 (2023-003)

Significant Deficiency 2023

Crookston Housing and Economic Development Authority

MN

HUD Housing Programs Eligibility Significant Deficiency

1. Correcting Plan CHEDA staff are aware of income eligibility documentation and will implement an internal control process. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum – Execut...

1. Correcting Plan CHEDA staff are aware of income eligibility documentation and will implement an internal control process. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum – Executive Director 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Executive Director will monitor completion of the CAP.

View Audit 314956

Corrective Action Plans

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