Corrective Action Plans

Finding 478065 (2023-002)

None 2023

City of Escondido

CA

Questioned Costs Subrecipient Monitoring Reporting

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

Questioned Costs Eligibility Significant Deficiency

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

Questioned Costs Eligibility Significant Deficiency

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

Questioned Costs Eligibility Significant Deficiency

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 Questioned Costs Special Tests & Provisions

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

Questioned Costs Subrecipient Monitoring Reporting

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 Questioned Costs Subrecipient Monitoring

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

Questioned Costs 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

Corrective Action Plans

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