Corrective Action Plans

Finding 485451 (2022-005)

Significant Deficiency 2022

CA

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

2022-005 Temporary Aid for Needy Families (TANF) Federal Financial Assistance Listing Number: 93.558 Federal Grantor: U.S. Department of Health and Human Services Pass-Through: California Department of Social Services Award No. and Year: 1946001347-A7 2022 Compliance Requirements: Eligibility ...

2022-005 Temporary Aid for Needy Families (TANF) Federal Financial Assistance Listing Number: 93.558 Federal Grantor: U.S. Department of Health and Human Services Pass-Through: California Department of Social Services Award No. and Year: 1946001347-A7 2022 Compliance Requirements: Eligibility Type of Finding: Significant Deficiency Management’s or Department’s Response: Imperial County Department of Social Services agrees with the finding. Views of Responsible Officials and Corrective Action Plan: The Count of Imperial, Department of Social Services, is committed to maintaining robust monitoring and oversight controls in place to ensure that applicant eligibility is thoroughly reviewed and approved. The Department will continue to monitor compliance with policies to ascertain that eligibility technicians follow guidelines for redetermination of recipients of need and amount of assistance, including to retain acceptable documentation to support the determinations. The Department will implement enhances training and guidance to include refresher training that will be developed based on needs identified during this review. The training will address any changes in regulations and/or internal processes. Name of Responsible Person: Paula S. Llanas, County of Imperial – Department of Social Services Director Implementation Date: September 1, 2024

View Audit 318179

Finding 485448 (2022-007)

Significant Deficiency 2022

County of Imperial

CA

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

2022-007 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA111008 and 2021 Compliance Requirements: Reporting Type of Finding...

2022-007 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA111008 and 2021 Compliance Requirements: Reporting Type of Finding: Significant Deficiency Management’s or Department’s Response: Imperial County Workforce Development Office (ICWDO) agrees with the finding. Views of Responsible Officials and Corrective Action Plan: ICWDO acknowledges the recommendation and is actively working on a remedy and on the development of formal policies as recommended, which will assist ICWDO’s fiscal team in ensuring that all reports are appropriately reconciled. ICWDO acknowledges the recommendations from finding 2021-010 related to a formalization of the Administrative/fiscal processes and protocols to ensure that procedures are consistently followed to guarantee that reports agree to the amounts recorded in the general ledger and SEFA. Additionally, the recommendation specifics that protocols to ensure the separation of duties are featured in the policy. ICWDO operates under WIOA guidelines and follows County fiscal/administrative policies. Internal policies that include formal controls and procedures to ensure that monthly reports and general ledgers are consistent, with clear segregation of duties will be formally adopted. Aspects of these policies will include: • Protocol for preparation of monthly reports by the fiscal manager, and approval and signature by ICWDO Director • Protocol for preparation of closeouts that will provide the hierarchy of development, review, and approval for future reference. • Schedule monthly closeout meetings with the fiscal department and administration to ensure that documents are reviewed separately, and issues are addressed promptly. • Protocol for Policy Committee review, comment and direction, and approval for implementation by vote of the full workforce development board. ICWDO anticipates to implement the corrective action by December 31, 2023. Name of Responsible Person: Priscilla A Lopez, ICWDB Director Implementation Date: December 31, 2023

View Audit 318179

Finding 485381 (2022-003)

Material Weakness 2022

So Consortium

OH

Subrecipient Monitoring Internal Control / Segregation of Duties

Finding Reference Number: 2022-003 Name of Responsible Person: Steve Sturgill, Executive Director Reporting Views of Responsible Officials: We concur that the Organization does not consistently review grant agreement required reports prior to their submission and properly store record of the report ...

Finding Reference Number: 2022-003 Name of Responsible Person: Steve Sturgill, Executive Director Reporting Views of Responsible Officials: We concur that the Organization does not consistently review grant agreement required reports prior to their submission and properly store record of the report summitted, supporting documentation and the date the report was submitted. Concur or Do Not Concur with this Finding: Concur Agree or Disagree with Auditor Recommendations: Agree Completion Date of Proposed Completion Date: October 31, 2024 Actions Taken or Planned on this Finding: We acknowledge the material weaknesses identified in the financial statements and related to federal awards as well as the qualified audit opinion issued by Tidwell regarding our compliance for the major programs for the year ended October 31, 2022. The material weaknesses identified and the qualified audit opinion on compliance for the major programs indicates that while the financial statements -provide a true and fair view of our financial position, there are specific areas that require attention and improvement. We appreciate the thoroughness of the audit process conducted by Tidwell Group, LLC, which has provided valuable insights into our financial reporting practices. In response to the material weaknesses identified and the qualified audit opinion regarding compliance for major programs, we are committed to addressing the concerns raised by the auditors. Our immediate steps include: 1) Reviewing Accounting Policies: We will review and possibly revise our accounting policies to ensure they are aligned with industry standards and regulatory requirements. 2) Enhancing Internal Controls: We recognize the importance of robust internal controls. Therefore, we will strengthen our internal control mechanisms to mitigate risks and ensure the accuracy of financial reporting. 3) Improving Financial Reporting Practices: We will enhance our financial reporting practices to provide more transparent and comprehensive disclosures. 4) Engaging with Stakeholders: We will communicate openly with our stakeholders, including board members, regulators, and creditors, to address any concerns arising from the material weaknesses identified and the qualified audit opinion regarding compliance for major programs. 5) Continuous Improvement: Lastly, we are committed to continuous improvement in our financial reporting processes to maintain the highest standards of transparency and accountability. We remain confident in the strength of our underlying business operations and our longterm growth prospects. The material weaknesses identified and the qualified audit opinion regarding compliance for major programs does not impact our ability to operate effectively or our financial stability. We have made internal changes and are working with consultants to make improvements to our system. We appreciate the ongoing support of our board, employees, and stakeholders as we work diligently to implement the necessary improvements highlighted by the audit process.

View Audit 318109

Finding 485374 (2022-002)

Material Weakness 2022

So Consortium

OH

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Finding Reference Number: 2022-002 Name of Responsible Person: Steve Sturgill, Executive Director Reporting Views of Responsible Officials: We concur that the Organization does not properly monitor the amounts recorded in the Schedule of Expenditures of Federal Awards to ensure that schedule is comp...

Finding Reference Number: 2022-002 Name of Responsible Person: Steve Sturgill, Executive Director Reporting Views of Responsible Officials: We concur that the Organization does not properly monitor the amounts recorded in the Schedule of Expenditures of Federal Awards to ensure that schedule is complete and accurate. Concur or Do Not Concur with this Finding: Concur Agree or Disagree with Auditor Recommendations: Agree Completion Date of Proposed Completion Date: October 31, 2024 Actions Taken or Planned on this Finding: We acknowledge the material weaknesses identified in the financial statements and related to federal awards as well as the qualified audit opinion issued by Tidwell regarding our compliance for the major programs for the year ended October 31, 2022. The material weaknesses identified and the qualified audit opinion on compliance for the major programs indicates that while the financial statements -provide a true and fair view of our financial position, there are specific areas that require attention and improvement. We appreciate the thoroughness of the audit process conducted by Tidwell Group, LLC, which has provided valuable insights into our financial reporting practices. In response to the material weaknesses identified and the qualified audit opinion regarding compliance for major programs, we are committed to addressing the concerns raised by the auditors. Our immediate steps include: 1) Reviewing Accounting Policies: We will review and possibly revise our accounting policies to ensure they are aligned with industry standards and regulatory requirements. 2) Enhancing Internal Controls: We recognize the importance of robust internal controls. Therefore, we will strengthen our internal control mechanisms to mitigate risks and ensure the accuracy of financial reporting. 3) Improving Financial Reporting Practices: We will enhance our financial reporting practices to provide more transparent and comprehensive disclosures. 4) Engaging with Stakeholders: We will communicate openly with our stakeholders, including board members, regulators, and creditors, to address any concerns arising from the material weaknesses identified and the qualified audit opinion regarding compliance for major programs. 5) Continuous Improvement: Lastly, we are committed to continuous improvement in our financial reporting processes to maintain the highest standards of transparency and accountability. We remain confident in the strength of our underlying business operations and our longterm growth prospects. The material weaknesses identified and the qualified audit opinion regarding compliance for major programs does not impact our ability to operate effectively or our financial stability. We have made internal changes and are working with consultants to make improvements to our system. We appreciate the ongoing support of our board, employees, and stakeholders as we work diligently to implement the necessary improvements highlighted by the audit process.

View Audit 318109

Finding 485264 (2022-008)

Material Weakness 2022

Village of North Syracuse Housing Authority

NY

HUD Housing Programs Cash Management Internal Control / Segregation of Duties

When the new director, Robert Weismore, was hired on September 7, 2022, he replaced the former director and 3 staff members. In October he hired the current staff of Ms. Schaefer, Ms. Lynn. Ms. Filipski was hired as a part time employee in the middle of September 2022. For the next 2 months the staf...

When the new director, Robert Weismore, was hired on September 7, 2022, he replaced the former director and 3 staff members. In October he hired the current staff of Ms. Schaefer, Ms. Lynn. Ms. Filipski was hired as a part time employee in the middle of September 2022. For the next 2 months the staff reviewed each file and recalculated the figures using the correct payment standards for the necessary period and also used the September 1, 2022 approved utility schedule installed by the current staff. The recalculations caused the North Syracuse Housing Authority to reimburse $25,463 to previously miscalculated tenants. Also, had to repa HUD $23,000. The current payment standards are up to date and the current utility schedule was updated effective 7/1/2023 and will be updated effective 7/1/24 and each July thereafter.

View Audit 318023

Finding 485260 (2022-004)

Material Weakness 2022

Village of North Syracuse Housing Authority

NY

HUD Housing Programs Cash Management Internal Control / Segregation of Duties

Effective 11/1/2022 all recommendations are completed with up to 90 days notice to prospective tenant, with notification as the proper verification needed to complete the recert to completion. Notification is also sent to the owner of the recertification. Once the proper verification is completed c...

Effective 11/1/2022 all recommendations are completed with up to 90 days notice to prospective tenant, with notification as the proper verification needed to complete the recert to completion. Notification is also sent to the owner of the recertification. Once the proper verification is completed calculations are completed the tenant and owner are mailed an addendum stating new rental breakdown. The new current staff has between 10 and 15 years' experience completing recertifications. Please see item 2020-008 regarding utilities and payment standards.

View Audit 318023

Finding 485164 (2022-001)

None 2022

Partnership Homes, Inc.

NC

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512

Partnership Homes, Inc. Greensboro, North Carolina CORRECTIVE ACTION PLAN February 1, 2024 Federal Audit Clearinghouse 1201 East 10t...

Partnership Homes, Inc. Greensboro, North Carolina CORRECTIVE ACTION PLAN February 1, 2024 Federal Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Partnership Homes, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 Audit period: Year ended December 31, 2022 The finding from the December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. Findings - Federal Award Programs Audits The finding is numbered consistently with the number assigned in the schedule. Finding No. 2022-001: HOME Investment Partnerships Program , CFDA #14.239 Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Management's Response: We agree with Finding 2022-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. The data collection form for the year ending December 31, 2021 was submitted to the FAC on April 4, 2023. If you have questions regarding this plan, please call Mike Cooke at (336) 707-5289. Sincerely yours, Mike Cooke Executive Director Partnership Homes, Inc.

View Audit 317974

Finding 485095 (2022-003)

Significant Deficiency 2022

El Programa Hispano Catolico

OR

Internal Control / Segregation of Duties Reporting Significant Deficiency

The Director of Finance and Accounting Manager are working with the Billing Specialists to ensure all invoices are filed in a timely manner to funders. The importance of understanding the requirements of the agreements has been stressed to the finance team. The team has also been instructed to save ...

The Director of Finance and Accounting Manager are working with the Billing Specialists to ensure all invoices are filed in a timely manner to funders. The importance of understanding the requirements of the agreements has been stressed to the finance team. The team has also been instructed to save on SharePoint all communication with funders regarding changes of when invoices are to be filed when the instructions differ from the agreement. These conversations occurred with the team in July 2024.

View Audit 317889

Finding 485094 (2022-002)

Significant Deficiency 2022

El Programa Hispano Catolico

OR

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties § 200.303

The Director of Finance and Accounting Manager will work with the Grants and Contract Accountant to coordinate grant kickoff meetings with Program Directors and Managers to ensure they have procedures in place to meet the requirements for the agreement. These meetings will be held in August and Sept...

The Director of Finance and Accounting Manager will work with the Grants and Contract Accountant to coordinate grant kickoff meetings with Program Directors and Managers to ensure they have procedures in place to meet the requirements for the agreement. These meetings will be held in August and September.

View Audit 317889

Finding 485092 (2022-002)

Material Weakness 2022

East Marshall Community School District

IA

Internal Control / Segregation of Duties

The District continues to have segregation of duties as a priority. We accept the auditor’s guidance and continue to keep the task of segregation of duties as a priority.

View Audit 317885

Finding 484945 (2022-009)

Material Weakness 2022

Garner-Hayfield-Ventura Community School District

IA

Internal Control / Segregation of Duties

Comment Title: Segregation of Duties. Corrective Action Plan: We will evaluate this and attempt to segregate duties as much as possible. Contact Person, Title, Phone Number: Holly Fischer, Business Manager (641) 923-2718. Anticipated Date of Completion: Immediately

View Audit 317789

Finding 484631 (2022-004)

Material Weakness 2022

Corporacion Del Centro De Bellas Artes De Puerto Rico

PR

Subrecipient Monitoring Material Weakness Reporting § 200.512

Action Item Title 2022-004 – Reporting Compliance Requirement Reporting Status (Open: In-process) Condition: Pass-Through Entity Reporting Requirements – The Corporation submitted just two reports during the year, the first and second required submission. Single Audit Reporting Packages – The ...

Action Item Title 2022-004 – Reporting Compliance Requirement Reporting Status (Open: In-process) Condition: Pass-Through Entity Reporting Requirements – The Corporation submitted just two reports during the year, the first and second required submission. Single Audit Reporting Packages – The Corporation did not comply with the Single Audit Reporting Package submission requirements for the years ended June 30, 2022, and 2023. Identified root cause: Lack of understanding of reporting compliance requirements for federal awards. Fiscal year 2022 was the first year for the Corporation to be subjected to a single audit compliance requirement for receiving and expending COVID-19 public health emergency programs. Grantee resolution plan: Pass-Through Entity Reporting Requirements – On July 1, 2022, the Corporation began submitting the monthly requested reports, subject to the Puerto Rico Fiscal Agency and Financial Advisory (AAFAF, as its Spanish acronym), the pass-through entity, required guidelines when funds are obligated. Single Audit Reporting Packages – The Corporation will submit the outstanding Single Audit Reporting Packages. Completion Date: Pass-Through Entity Reporting Requirements - Corrected Single Audit Reporting Packages – August 2024 Name and Title of contact: Linnette Dávila Alemán- Financial and Budget Assistant Manager Phone: 787-724-4747 ext. 2105 Email: ldavila@cba.pr.gov Jetppeht Pérez de Corcho Morgado – General Manager Phone: 787-724-4747 ext. 2102 Email: jperez@cba.pr.gov

View Audit 317516

Finding 484629 (2022-002)

Significant Deficiency 2022

Corporacion Del Centro De Bellas Artes De Puerto Rico

PR

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.303

Action Item Title 2022-002 – Financial Management and Internal Controls Compliance Requirement Allowable Costs/Cost Principles Status (Open: In-process) Condition Written Policies The Corporation has no written policies for determining the activities allowed or unallowed and the allowability of...

Action Item Title 2022-002 – Financial Management and Internal Controls Compliance Requirement Allowable Costs/Cost Principles Status (Open: In-process) Condition Written Policies The Corporation has no written policies for determining the activities allowed or unallowed and the allowability of costs as described in subpart E, Cost Principles of 2 CFR Part 200. Identified root cause It is the first year for the Corporation to be subjected to a single audit compliance requirement. However, since the Commonwealth of Puerto Rico (the Commonwealth) filed for Title III under the PROMESA, all the instrumentalities of the Commonwealth had to reduce their staff as part of the Fiscal Plan to reduce expenditures. This has disrupted the segregation of duties, which is a key control. Grantee resolution plan Written Policies The Corporation received federal funds for the first time in 2022. For the purposes of purchases or acquisitions, the Corporation is governed by Law of the General Service Administration for the Centralization of Government Purchases in Puerto Rico, Law No. 73 of 2019, which establishes the uniform purchasing process for acquisitions by the Commonwealth. The Corporation will adopt regulations for the use and disbursement of federal funds and comply with the federal regulations. Completion Date Written Policies By June 30, 2025 Name and Title of contact: Linnette Dávila Alemán- Financial and Budget Assistant Manager Phone: 787-724-4747 ext. 2105 Email: ldavila@cba.pr.gov Jetppeht Pérez de Corcho Morgado – General Manager Phone: 787-724-4747 ext. 2102 Email: jperez@cba.pr.gov

View Audit 317516

Finding 484589 (2022-001)

Material Weakness 2022

La'i'opua 2020

HI

Reporting Internal Control / Segregation of Duties

In response to the negative finding of the prior year deficiency noted in the audits, immediate actions have been taken by L2020 to address the issues and prevent reoccurrence in the future. The individuals who were previously responsible for financial reporting and cash management during the audit ...

In response to the negative finding of the prior year deficiency noted in the audits, immediate actions have been taken by L2020 to address the issues and prevent reoccurrence in the future. The individuals who were previously responsible for financial reporting and cash management during the audit are no longer employed at L2020. Going forward, Rebecca “Kawehi” Inaba, appointed as the Executive Director in late 2021, will take charge of ensuring that L2020 remains compliant with all financial requirements, including conducting audits in a timely manner. The organization expresses confidence in her ability to keep L2020 up to date with all financial obligations. In an effort to enhance control and oversight, L2020 will be instituting a quality control review process for all forthcoming report submissions. This measure aims to identify any discrepancies or delays in submissions, enabling corrective actions to be taken promptly. L2020 remains dedicated to upholding transparency and accountability in their financial practices. These proactive steps are crucial in enhancing processes and performance. The organization appreciates understanding and support as they strive for improved financial management practices at L2020.

View Audit 317494

Finding 481302 (2022-007)

Material Weakness 2022

Dunseith Public School District No. 1

ND

Questioned Costs Internal Control / Segregation of Duties Cash Management

Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date will be the start of FY-23.

View Audit 317381 Questioned Costs: $1

Finding 481297 (2022-008)

Material Weakness 2022

Dunseith Public School District No. 1

ND

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date will be the start of FY-23.

View Audit 317381

Finding 481294 (2022-005)

Material Weakness 2022

Dunseith Public School District No. 1

ND

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date will be the start of FY-23.

View Audit 317381

Finding 481151 (2022-015)

Significant Deficiency 2022

Unity Health Care, Inc.

MD

Reporting Internal Control / Segregation of Duties

Management Response #2022-015: Due to staff turnover in prior years and inadequate handover procedures, the reporting requirements under the WIC program was not done as required. Corrective Action Plan: • Training will be provided for the WIC staff that clearly delineates roles and responsibilities...

Management Response #2022-015: Due to staff turnover in prior years and inadequate handover procedures, the reporting requirements under the WIC program was not done as required. Corrective Action Plan: • Training will be provided for the WIC staff that clearly delineates roles and responsibilities for each position in the WIC Dept. This training will separate the tasks of income verification and medical risk assessments under different job titles. Job descriptions and policy/procedures manuals will be updated to memorialize this update. • The Grants program management team will expand upon our current process to ensure eligibility determination is verified and documented. Responsible Party: Tracy Harrison, COO

View Audit 317252

Finding 481150 (2022-014)

Material Weakness 2022

Unity Health Care, Inc.

MD

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

Management Response #2022-014: Due to software update with DC Department of Health, the January 1 – March 31, 2022, records were not available, nor were internal reviews of eligibility requirements support available as required. Corrective Action Plan: • The Grants program management team will expa...

Management Response #2022-014: Due to software update with DC Department of Health, the January 1 – March 31, 2022, records were not available, nor were internal reviews of eligibility requirements support available as required. Corrective Action Plan: • The Grants program management team will expand upon our current process to ensure eligibility determination is verified and documented. • Training will be provided to staff on performing income eligibility verification to include taking a screen shot of the eligibility and storing it on a protected shared drive with a de-identified naming convention. This will allow us to have a warehouse of the eligibility verification that can be referenced when needed. It shall be maintained by the WIC Director with limited access and password protection. Policy/procedure manuals for the WIC Dept will be updated to reflect this new requirement and ensure compliance. Responsible Party: Tracy Harrison, COO

View Audit 317252

Finding 481131 (2022-012)

Significant Deficiency 2022

Unity Health Care, Inc.

MD

Reporting Internal Control / Segregation of Duties

Management Response #2022-012: Due to staff turnover in prior years and inadequate handover procedures, the Federal Funding Accountability and Transparency Act (FFATA) reports were not filed with the granting agencies as required. Corrective Action Plan: The Grants program department will develop p...

Management Response #2022-012: Due to staff turnover in prior years and inadequate handover procedures, the Federal Funding Accountability and Transparency Act (FFATA) reports were not filed with the granting agencies as required. Corrective Action Plan: The Grants program department will develop procedures to ensure that we are compliant in the timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports. This will be monitored and audited by the Vice President of the grants program at regular intervals. In additional the grants program staff will provide monthly updates to the Finance grants team as to the status of submission as well as copying the team on all submission. Responsible Party: Erin Flior, CSDO

View Audit 317252

Finding 481119 (2022-011)

Significant Deficiency 2022

Unity Health Care, Inc.

MD

Special Tests & Provisions Internal Control / Segregation of Duties

Management Response #2022-011: Due to turnover of several key financial executives and personnel, the Corporation did not maintain evidence of fringe benefit cost objectives calculations. Corrective Action Plan: A procedure will be implemented whereby a secondary review by a Health Center Director ...

Management Response #2022-011: Due to turnover of several key financial executives and personnel, the Corporation did not maintain evidence of fringe benefit cost objectives calculations. Corrective Action Plan: A procedure will be implemented whereby a secondary review by a Health Center Director or designee at the respective care site. The approver will sign and date the application or self-attestation form. Training of the appropriate staff will be provided with monitored. Responsible Party: Tracy Harrison, COO

View Audit 317252

Finding 481024 (2022-002)

Material Weakness 2022

Cam Community School District

IA

Internal Control / Segregation of Duties

The District will be redistributing duties in the coming year due to a new staff member. This will separate accounts payable, accounts receivable, payroll, and general ledger.

View Audit 317113

Finding 481007 (2022-004)

Significant Deficiency 2022

City of Groton

SD

Internal Control / Segregation of Duties Reporting Significant Deficiency

Finding 2022-004 Finding Summary: In our testing of reporting, we did not have a documented control in place to review reports prior to submission for reporting directly to Department of Treasury. Responsible Individuals: Douglas Heinrich, Finance Officer Corrective Action Plan: We will adopt contro...

Finding 2022-004 Finding Summary: In our testing of reporting, we did not have a documented control in place to review reports prior to submission for reporting directly to Department of Treasury. Responsible Individuals: Douglas Heinrich, Finance Officer Corrective Action Plan: We will adopt controls to have a review process added before the required reports for federal programs are submitted to federal or state agencies. Anticipated Completion Date: December 31, 2024

View Audit 317109

Finding 481006 (2022-003)

Significant Deficiency 2022

City of Groton

SD

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.326

Finding 2022-003 Finding Summary: In testing of procurement, suspension, and debarment, the auditors noted that the City’s procurement policy followed state law which is some cases is less restrictive than federal law. They also noted that the policy does not include the required contract provisions...

Finding 2022-003 Finding Summary: In testing of procurement, suspension, and debarment, the auditors noted that the City’s procurement policy followed state law which is some cases is less restrictive than federal law. They also noted that the policy does not include the required contract provisions that are needed in contracts with federal grants. Responsible Individuals: Douglas Heinrich, Finance Officer Corrective Action Plan: We will assess if we need to adopt a policy for procurement if we receive federal grants in the future. We will be aware of the contract requirements to ensure they are included in contracts which involve federal money. Anticipated Completion Date: December 31, 2024

View Audit 317109

Finding 480993 (2022-002)

Material Weakness 2022

Brookfield Local School District

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.414 § 200.502 § 200.510

All future federal expenditures will be reconciled to the disbursement ledger.

View Audit 317104

Corrective Action Plans

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