Corrective Action Plans

Finding 404007 (2023-003)

Significant Deficiency 2023

WI

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

Corrective Actions Taken or Planned: Create procedures by type of required reporting by grantor, as necessary. The procedure will include what and how the required report will be completed, who will and/or should review the required report, including signature for proof, and when the required report...

Corrective Actions Taken or Planned: Create procedures by type of required reporting by grantor, as necessary. The procedure will include what and how the required report will be completed, who will and/or should review the required report, including signature for proof, and when the required report should be completed. Procedures will be added to the accounting department procedures and shared with staff as necessary. Contact person(s) responsible for corrective action: Gina Brown, CFO Anticipated Completion Date: September 2024

View Audit 310846

Finding 403969 (2023-002)

Material Weakness 2023

Southeast Georgia Consolidated Housing Authority

GA

Questioned Costs Eligibility HUD Housing Programs

Finding 2023-002 Internal Controls over Documentation in Tenant Files The auditors chose 40 files to review but have NOT and did NOT provide the listing of issues and missing documentation by tenant so the Authority could verify the auditors' issues. Until this information is provided to the Aut...

Finding 2023-002 Internal Controls over Documentation in Tenant Files The auditors chose 40 files to review but have NOT and did NOT provide the listing of issues and missing documentation by tenant so the Authority could verify the auditors' issues. Until this information is provided to the Authority a corrective action plan cannot be formulated. The Authority has already reviewed all 163 tenant files as a result of the HUD Review conducted by the Atlanta Field Office. The Field Office report was received by the Authority in late December 2023. Date of Completion: Awaiting information from auditors so any revision to the procedures currently in place can be updated.

View Audit 310841 Questioned Costs: $1

Finding 403910 (2023-001)

Significant Deficiency 2023

Maverick County, Texas

TX

Questioned Costs Reporting Significant Deficiency

Date: June 21, 2024 Finding 2023-001: Performance Reporting Federal Program: CLFR American Rescue Plan ALN 21.027 Federal Agency: U.S. Department of Treasury Federal Award Year: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Raul Trevino: The Count...

Date: June 21, 2024 Finding 2023-001: Performance Reporting Federal Program: CLFR American Rescue Plan ALN 21.027 Federal Agency: U.S. Department of Treasury Federal Award Year: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Raul Trevino: The County has experienced a rotation of County Auditor position for the past 6 years, within 2-year term each. Unfortunately, the American Rescue Plan Act (ARPA) was 100% handled by former County Auditor Sonia Junfin. The reporting submission was affected due to her resignation, but only for the quarter ending 12/31/2022. Corrective Actions: • Designate Access: During the 2nd Quarter of Fiscal Year 2023, the County ensured that not only the Auditor has access, at least one Assistant County auditor has access to the required information and system for report submission. • Cross-Training Program: During the 2nd Quarter of Fiscal Year 2023, the County implemented a comprehensive cross-training program to ensure all designated employees had a thorough understanding of reporting guidelines and procedures. • Designated Responsibility: During the 2nd Quarter of Fiscal Year 2023, the County designated specific individuals to be responsible of overseeing report submission deadlines to ensure compliance. Additionally, the County established clear communication channels for reporting deadlines and responsibilities to designated staff members. By following this plan, the County has addressed the issue of delayed report submissions and ensured smoother operations despite turnover in staff. Date corrective action plan was implemented: February 02, 2023.

View Audit 310796

Finding 403862 (2023-002)

Significant Deficiency 2023

Palm Beach County Board of County Commissioners

FL

Questioned Costs Reporting Internal Control / Segregation of Duties

The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ens...

The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.

View Audit 310753

Finding 403860 (2023-007)

Significant Deficiency 2023

Palm Beach County Housing Authority

FL

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

Public Housing – Assistance Listing No. 14.850 Recommendation: We recommend management review policies and procedures in place and develop work processes to ensure it is in compliance with the ACOP and HUD. Explanation of disagreement with audit finding: There is no disagreement with the audit fin...

Public Housing – Assistance Listing No. 14.850 Recommendation: We recommend management review policies and procedures in place and develop work processes to ensure it is in compliance with the ACOP and HUD. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning in March 2023, the PBCHA implemented the completion of all waiting lists generation/selection and intakes for eligibility within its Yardi resident portal. Intakes within Yardi automates applications, provides consistency, increases efficiency and ensures compliance with program requirements. Additionally, the PBCHA has been working with its software vendor to correct deficiencies that occurred during conversion. In taking steps to automate the RFTA process for the participants and landlords and make any necessary conversion corrections and/or improvements the PBCHA expects to address this deficiency. The PBCHA will utilize available dashboards and reports to improve monitoring and oversight to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Lewis Planned completion date for corrective action plan: 12/31/2024

View Audit 310743

Finding 403859 (2023-006)

Significant Deficiency 2023

Palm Beach County Housing Authority

FL

HUD Housing Programs Subrecipient Monitoring Eligibility

Public Housing – Assistance Listing No. 14.850 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month and to determine if the tenant files were prepared in accordance with internal policies and until the compliance d...

Public Housing – Assistance Listing No. 14.850 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month and to determine if the tenant files were prepared in accordance with internal policies and until the compliance deficiencies have been corrected. We recommend the Authority hire outside consultants to assist with eligibility requirements or increase staffing in this area. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning in March 2023, the PBCHA implemented the completion of all reexaminations within its Yardi resident portal. Reexaminations within Yardi provide online workflows that maximize efficiency, provide consistency, streamline compliance, reduce errors and increase reporting accuracy. The PBCHA will utilize available dashboards and reports to improve monitoring and oversight to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Lewis Planned completion date for corrective action plan: 12/31/2024

View Audit 310743

Finding 403856 (2023-005)

Significant Deficiency 2023

Palm Beach County Housing Authority

FL

HUD Housing Programs Reporting Significant Deficiency

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the Authority implement processes to ensure HUD-50058 submissions are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Acti...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the Authority implement processes to ensure HUD-50058 submissions are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning in March 2023, the PBCHA implemented the completion of all reexaminations within its Yardi resident portal. Reexaminations within Yardi provide online workflows that maximize efficiency, streamline compliance, reduce errors and increase reporting accuracy. The PBCHA will implement processes to ensure that HUD 50058 submissions are uploaded in accordance with HUD regulations. The PBCHA will utilize available dashboards and reports to improve monitoring and oversight to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Lewis Planned completion date for corrective action plan: 12/31/2024

View Audit 310743

Finding 403853 (2023-004)

Material Weakness 2023

Palm Beach County Housing Authority

FL

HUD Housing Programs Subrecipient Monitoring Eligibility

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to maintain the waiting list and track all correspondence with potential tenants. We recommend that the Authority’s waitlist tracking software be monitored to e...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to maintain the waiting list and track all correspondence with potential tenants. We recommend that the Authority’s waitlist tracking software be monitored to ensure tenants are notified appropriately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning in March 2023, the PBCHA implemented the completion of all waiting lists generation/selection and intakes for eligibility within its Yardi resident portal. Intakes within Yardi automates applications, provides consistency, increases efficiency and ensures compliance with program requirements. Additionally, the PBCHA has been working with its software vendor to correct deficiencies that occurred during conversion. In taking steps to automate the RFTA process for the participants and landlords and make any necessary conversion corrections and/or improvements the PBCHA expects to address this deficiency. The PBCHA will utilize available dashboards and reports to improve monitoring and oversight to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Lewis Planned completion date for corrective action plan: 12/31/2024

View Audit 310743

Finding 403850 (2023-003)

Material Weakness 2023

Palm Beach County Housing Authority

FL

HUD Housing Programs Questioned Costs Material Weakness

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to review tenant files to determine if a rent reasonableness has been performed and was completed in a timely manner. We recommend the Authority hire outside co...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to review tenant files to determine if a rent reasonableness has been performed and was completed in a timely manner. We recommend the Authority hire outside consultants to assist with reasonable rent determinations or increase staffing in this area. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning in July 2024, the PBCHA will utilize the RFTA portal within its Yardi software for all HCV participant move-ins. Completing the RFTA process within Yardi provides online workflows that maximize efficiency, provide consistency, streamline compliance, reduce errors and increase reporting accuracy. The PBCHA will utilize available dashboards and reports to improve monitoring and oversight to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Lewis Planned completion date for corrective action plan: 12/31/2024

View Audit 310743

Finding 403847 (2023-002)

Material Weakness 2023

Palm Beach County Housing Authority

FL

HUD Housing Programs Questioned Costs Material Weakness

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are performed in a timely manner. Furthermore, management should ensure no HAP payments are issued ...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS inspections. We recommend the Authority hire outside consultants to assist with inspections or increase staffing in this area. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The PBCHA will review and/or renegotiate its contract with a third-party inspection vendor and ensure adherence to provide inspection reports. HCV staff will ensure that reports are reviewed and that units with HQS deficiencies are not paid housing assistance payments. The PBCHA HCV Leadership is working to determine a strategy to consistently monitor inspection reports for passed and/or failed inspections to ensure proper abatement of HAP after the second failed inspection. The PBCHA has diligently worked to recruit, retain and train staff within its HCV department despite today’s challenging employment environment. Name(s) of the contact person(s) responsible for corrective action: Cheryl Lewis Planned completion date for corrective action plan: 12/31/2024

View Audit 310743

Finding 403844 (2023-001)

Material Weakness 2023

Palm Beach County Housing Authority

FL

HUD Housing Programs Subrecipient Monitoring Eligibility

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in accordance with internal policies and unit ...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in accordance with internal policies and unit the compliance deficiencies have been corrected. We recommend the Authority to hire outside consultants to assist with eligibility determination and verification or increase staffing in this area. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning in March 2023, the PBCHA implemented the completion of all reexaminations within its Yardi resident portal. Reexaminations within Yardi provide online workflows that maximize efficiency, streamline compliance, reduce errors and increase reporting accuracy. The PBCHA will utilize available dashboards and reports to improve monitoring and oversight to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Lewis Planned completion date for corrective action plan: 12/31/2024

View Audit 310743

Finding 403813 (2023-004)

Significant Deficiency 2023

Institute for Sustainable Communities, Affiliate and Subsidiary

VT

Questioned Costs Cash Management Period of Performance § 200.303

Management agrees with the recommendations. We are revising our Award Management policies to ensure the closeout procedures are clear and comply with this recommendation. We will ensure that all relevant teams are part of the closeout planning process to ensure expenses are planned for and allocated...

Management agrees with the recommendations. We are revising our Award Management policies to ensure the closeout procedures are clear and comply with this recommendation. We will ensure that all relevant teams are part of the closeout planning process to ensure expenses are planned for and allocated correctly within the period of performance. We also established a Grants Compliance Team that will be responsible for the compliance oversight of awards from inception to closeout.

View Audit 310730

Finding 403707 (2023-002)

Material Weakness 2023

Wayne Metropolitan Community Action Agency and Affiliates

MI

Questioned Costs Procurement, Suspension & Debarment Material Weakness

The submission of purchase requisitions within the ERP system is reviewed and monitored by accounts payable staff. Requisitions are now reviewed and approved by the Program supervisor and the Accounts Payable section manager. Proper documentation is required prior to the approval of all requisitions...

The submission of purchase requisitions within the ERP system is reviewed and monitored by accounts payable staff. Requisitions are now reviewed and approved by the Program supervisor and the Accounts Payable section manager. Proper documentation is required prior to the approval of all requisitions and such documentation must match the requisition in vendor name, address, amount, invoice number and appropriate program code. Staff have been trained on the use of the purchase requisition system and briefed on the necessary documentation standards.

View Audit 310726 Questioned Costs: $1

Finding 403704 (2023-003)

Significant Deficiency 2023

Wayne Metropolitan Community Action Agency and Affiliates

MI

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Adjustments to payroll distributions, including changes in pay rates, must be requested and documented in writing by department supervisor and reviewed by the payroll manager as well as the grant accountant responsisble for the grant funding source. All requests will be included in the employee's fi...

Adjustments to payroll distributions, including changes in pay rates, must be requested and documented in writing by department supervisor and reviewed by the payroll manager as well as the grant accountant responsisble for the grant funding source. All requests will be included in the employee's file as part of the HRIS.

View Audit 310726 Questioned Costs: $1

Finding 403702 (2023-002)

Material Weakness 2023

City of Opp, Al

AL

Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.305 § 200.319 § 200.320

Item 2023‐002 Written policies, procedures, and standards of conduct Recommendation: Grantees should have written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D & E of the Uniform Guidance. 2 CFR 200, Subparts D & E requires the non‐Federal entity to establish an...

Item 2023‐002 Written policies, procedures, and standards of conduct Recommendation: Grantees should have written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D & E of the Uniform Guidance. 2 CFR 200, Subparts D & E requires the non‐Federal entity to establish and maintain written policies, procedures, and standards of conduct including internal controls over the Federal awards that provides reasonable assurance that the non‐Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award. Specific requirements relate to the following: § 200.302 Financial management  § 200.305 Payment  § 200.319 Competition  § 200.320 Methods of procurement to be followed  § 200.430 Compensation—personal services  § 200.431 Compensation—fringe benefits We recommend that the City implement the required written policies and procedures. Action Taken: Management, namely Jan Boutwell, City Clerk, agrees with the finding and will implement the necessary written policies to comply with the UG. Management anticipates completion by September 30, 2024.

View Audit 310723

Finding 403693 (2023-001)

Significant Deficiency 2023

Town of Preston

CT

Cash Management Reporting School Nutrition Programs

FINDING 2023-001 – Significant Deficiency in Internal Control over Compliance – Reporting Description of Finding: Controls should be in place to ensure the accuracy of reporting submitted for federal awards programs with proper supporting documentation to agree to the reports being submitted to the ...

FINDING 2023-001 – Significant Deficiency in Internal Control over Compliance – Reporting Description of Finding: Controls should be in place to ensure the accuracy of reporting submitted for federal awards programs with proper supporting documentation to agree to the reports being submitted to the Department of Education. As part of the recordkeeping process, each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Of the eleven monthly claims reports reviewed during the audit, the supporting documentation for one of the claims (April 2023) could not be located. Statement of Concurrence or Nonconcurrence: The Town agrees with this finding. Corrective Action: The Town agrees with the finding and has implemented internal controls to ensure the supporting documentation for each monthly claim are filed and maintained. Each month the monthly claims reports and supporting documentation will be filed away in a designated secure location with a checklist by month to confirm processing. Name of Contact Person: Cynthia Varricchio, MBA, Director of Finance and School Business Operations. Projected Completion Date: June 30, 2024

View Audit 310692

Finding 403620 (2023-001)

Significant Deficiency 2023

Prosecuting Attorneys Association of Michigan

MI

Questioned Costs Allowable Costs / Cost Principles Cash Management

Grantee Response: The Association took immediate action to notify the grant administrators when the condition was discovered, performed an investigation, and submitted a report to the grant administrators detailing their findings. As a result of these circumstances, the Association has made several ...

Grantee Response: The Association took immediate action to notify the grant administrators when the condition was discovered, performed an investigation, and submitted a report to the grant administrators detailing their findings. As a result of these circumstances, the Association has made several updates to their policies including 1) regularly reviewing cell phone records to detect out of state calls within one month of their occurrence; 2) developing an approval form for out of state travel that must include proof of the grant administrators approval and a detailed agenda of the trip; 3) requiring that expense reimbursement forms include travel dates and times as well as the event that the travel is related to; 4) crosschecking the shared office Outlook calendar each payroll period to personal leave requested in the payroll system; and 5) attending monthly grant administrator meetings to facilitate communication and ensure that the Association is made aware of travel requests.

View Audit 310671

Finding 403617 (2023-001)

Significant Deficiency 2023

Hospital Development Company D/b/a Roane General Hospital

WV

Special Tests & Provisions Questioned Costs Reporting

Federal Program: Community Facilities Loans and Grants Cluster: Community Facilities Loans and Grants Assistance Listing Number: 10.766 Criteria: Section 4.6 of the USDA's Loan Guarantee Agreement stipulates that the borrower must maintain certain financial reporting covenants, such as debt servic...

Federal Program: Community Facilities Loans and Grants Cluster: Community Facilities Loans and Grants Assistance Listing Number: 10.766 Criteria: Section 4.6 of the USDA's Loan Guarantee Agreement stipulates that the borrower must maintain certain financial reporting covenants, such as debt service coverage ratio of at least 1.25, days cash on hand in excess of 65 days, and obtaining an audited fiscal year-end financial statement audited by independent certified public accountants withing one hundred ten days subsequent to year end. Additionally, section 4(d) of the Community Facilities Loan Resolution Agreement stipulates that the Hospital will establish and maintain a bookkeeping or separate bank account for the debt reserve funds. As of September 30, 2023 the Hospital had not maintained a separate account at the bank with sufficient funds, nor was a separate general ledger account established. Condition and Context: The Hospital did not maintain a days cash on hand in excess of 65 days, as of September 30, 2023. Additionally, the Hospital failed to maintain a separate account at the bank with sufficient funds, nor was a separate general ledger account established. The Hospital's audited financial statements as of September 30, 2023 were issued subsequent to one hundred ten days following September 30, 2023. Corrective Action Planned: Management has contacted the financial institutions and the United States Department of Agriculture, for waivers of debt covenants to prevent triggering an event of default. Additionally, management has reviewed and modified its internal controls to ensure monitoring of ongoing compliance. Name of Contact Person Responsible for Corrective Action: Amy Downey, Chief Financial Officer, 200 Hospital Drive, Spencer, WV 25276 Anticipated Completion Date: June 27, 2024

View Audit 310662

Finding 403506 (2023-001)

Significant Deficiency 2023

City of Hope

CA

Internal Control / Segregation of Duties Period of Performance Questioned Costs

Finding 2023-001: Internal control deficiency and noncompliance over Period of Performance. In response to this finding City of Hope (COH) will complete the following: 1. Research Accounting will present finding and revisit guidelines on period of performance requirements with Research and Post A...

Finding 2023-001: Internal control deficiency and noncompliance over Period of Performance. In response to this finding City of Hope (COH) will complete the following: 1. Research Accounting will present finding and revisit guidelines on period of performance requirements with Research and Post Award Accounting personnel. 2. COH will refund the identified questioned costs. Contact Person: Joe Norton, Vice President, Corporate Accounting and Operations Expected Completion Date: September 30, 2024

View Audit 310598 Questioned Costs: $1

Finding 403486 (2023-002)

Significant Deficiency 2023

Hunter Health Clinic, Inc.

KS

Questioned Costs Eligibility Significant Deficiency

Audit Finding: 2023-002 Eligibility Corrective Action Plan: Policy & Procedure modified to align more with IHS requirements and to make access for minors less burdensome. Persons Responsible: Tara Nolen, Director of Population Health Estimated Completion Date: August 31,2024

View Audit 310552

Finding 403479 (2023-006)

Material Weakness 2023

Crow Wing County

MN

Eligibility Internal Control / Segregation of Duties Questioned Costs

ELIGIBILITY – FOR TEMPORARY ASSISTANCE FOR NEEDY FAMILIES Recommendation: It is recommended that the County aligns their policies to verify proper documentation is kept on file for all clients deemed eligible. Explanation of disagreement with audit finding: There is no disagreement with the audit f...

ELIGIBILITY – FOR TEMPORARY ASSISTANCE FOR NEEDY FAMILIES Recommendation: It is recommended that the County aligns their policies to verify proper documentation is kept on file for all clients deemed eligible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies to ensure all TANF recipients have proper documentation on file supporting the compliance requirements. Name of the contact person responsible for corrective action plan: Kara Terry, Community Services Director Planned completion date for corrective action plan: December 31, 2024

View Audit 310545

Finding 403478 (2023-005)

Material Weakness 2023

Crow Wing County

MN

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES – FOR TEMPORARY ASSISTANCE FOR NEEDY FAMILIES Recommendation: It is recommended that the County has a supervisor sign off on all disbursements and journal entries to ensure proper review of expenditures. Explanation of disagreement with audit finding: There ...

ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES – FOR TEMPORARY ASSISTANCE FOR NEEDY FAMILIES Recommendation: It is recommended that the County has a supervisor sign off on all disbursements and journal entries to ensure proper review of expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies to ensure all expenditures and journal entries have proper review in place and documentation of review is maintained. Name of the contact person responsible for corrective action plan: Kara Terry, Community Services Director Planned completion date for corrective action plan: December 31, 2024

View Audit 310545

Finding 403476 (2023-009)

Significant Deficiency 2023

Crow Wing County

MN

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

EARMARKING – COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: It is recommended that the County reviews their policies and federal requirements to ensure all costs are reported under the correct category. Explanation of disagreement with audit finding: There is no disagreem...

EARMARKING – COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: It is recommended that the County reviews their policies and federal requirements to ensure all costs are reported under the correct category. 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 policies and federal requirements related to earmarking to ensure compliance requirements are met. Name of the contact person responsible for corrective action plan: Nancy Malecha, Finance Director Planned completion date for corrective action plan: December 31, 2024

View Audit 310545

Finding 403475 (2023-008)

Significant Deficiency 2023

Crow Wing County

MN

Questioned Costs Reporting Significant Deficiency

REPORTING – COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: It is recommended that the County review their policies and federal requirements to ensure all costs incurred are reported timely. Explanation of disagreement with audit finding: The finding was due to reporting s...

REPORTING – COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: It is recommended that the County review their policies and federal requirements to ensure all costs incurred are reported timely. Explanation of disagreement with audit finding: The finding was due to reporting system issues which caused the County’s inability to report this project expenditure in the 4th quarter of 2023. Action taken in response to finding: The County will implement policies to ensure that all costs incurred are reported timely. Name of the contact person responsible for corrective action plan: Nancy Malecha, Finance Director Planned completion date for corrective action plan: December 31, 2024

View Audit 310545

Finding 403469 (2023-011)

Significant Deficiency 2023

Crow Wing County

MN

Internal Control / Segregation of Duties Questioned Costs Eligibility

SPECIAL PROVISIONS – STATE ADMINISTRATIVE MATCHING GRANTS FOR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP CLUSTER) Recommendation: It is recommended that income documentation be reviewed for each eligible case file to ensure the information matches MAXIS. Explanation of disagreement with audit f...

SPECIAL PROVISIONS – STATE ADMINISTRATIVE MATCHING GRANTS FOR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP CLUSTER) Recommendation: It is recommended that income documentation be reviewed for each eligible case file to ensure the information matches MAXIS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to work on training new staff on requirements. Name of the contact person responsible for corrective action plan: Kara Terry, Community Services Director Planned completion date for corrective action plan: December 31, 2024

View Audit 310545

Corrective Action Plans

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