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Program Name - STOP Violence Grant- Victim Services CFDA Number - 16.588 Pass-through Entity - Michigan Department of Health and Human Service Condition and Description - For 4 out of 20 samples tested, during our testing of participant eligibility under the STOP Violence against Women Formula Grant...
Program Name - STOP Violence Grant- Victim Services CFDA Number - 16.588 Pass-through Entity - Michigan Department of Health and Human Service Condition and Description - For 4 out of 20 samples tested, during our testing of participant eligibility under the STOP Violence against Women Formula Grants, the Organization was unable to provide enrollment forms or supporting documentation. These forms are necessary to verify that participants met the program's eligibility criteria. YWCA Response- The YWCA Victim Services acknowledges this finding and has implemented the following corrective action plan to ensure compliance. Corrective Action Plan - Procedures exist to ensure all clients are enrolled and eligible for services under the STOP grant. In addition to documentation in the Apricot system, an additional legal screening process and intake forms are used to determine eligibility and complete client enrollment within a Victim Services application called MyCase. During the audit, documentation for the four identified cases from MyCase was erroneously excluded, causing the finding. As a subsequent event, the documentation for intake and eligibility for the four identified cases was provided to the external auditors. This process will continue, and future audits will include client documentation for both systems. Additionally, Enforcement of enrollment procedures within Apricot, and oversight from department Directors, has been made a priority. Time Frame for Correction -Appropriate procedures were in place during the full audit year of 2024 and will continue into future years. Corrective action related to documentation within the Apricot system was implemented in August 2025. Individuals Responsible - Jessica Glynn, Vice President of Victim Services and Kellie Swikoski, Grant Manager.
View Audit 369986 Questioned Costs: $1
WWBIC plans to develop and adopt a written Cost Allocation Plan that complies with 2 CFR 200. Ml P's Cost Allocation Module will be implemented for efficiency and automation. WWBIC plans to use a direct method of recording staff time, by requiring staff to allocate time on time sheets by funding sou...
WWBIC plans to develop and adopt a written Cost Allocation Plan that complies with 2 CFR 200. Ml P's Cost Allocation Module will be implemented for efficiency and automation. WWBIC plans to use a direct method of recording staff time, by requiring staff to allocate time on time sheets by funding source. Once payroll postings align with funding sources, direct wages will be used as the allocation base. The 3rd party payroll integration with Paylocity will be implemented to use this method. This project is currently under development with our payroll system, Paylocity and the accounting team.
WWBIC is working with the software developer to have necessary reports available such as interest accrual and maturities calculations as part of the system. Accounting staff will be implementing a new loan tracking coding segment in their general ledger software, ABILA MIP, that will track each loan...
WWBIC is working with the software developer to have necessary reports available such as interest accrual and maturities calculations as part of the system. Accounting staff will be implementing a new loan tracking coding segment in their general ledger software, ABILA MIP, that will track each loan transaction by loan number. This will allow MIP system to be reconciled to the loan software, Ventures monthly using automated reconciliations. Staff in both the accounting and the loan operations areas will be trained to use this coding. Reports that are time sensitive in the loan system will be set to run automatically so that balances can be captured. The accounting staff are now coordinating these processes with WWBIC's loan operations to make sure that the processes capture all activity and reconcile between the two systems.
Finding 1157927 (2024-001)
Material Weakness 2024
Federal Award Findings and Questioned Costs – Year ending December 31, 2024 Finding 2024-001 – Internal control deficiency and noncompliance over activities allowed or unallowed, allowable costs/cost principles, reporting, and special tests and provisions related to amounts reimbursed for the projec...
Federal Award Findings and Questioned Costs – Year ending December 31, 2024 Finding 2024-001 – Internal control deficiency and noncompliance over activities allowed or unallowed, allowable costs/cost principles, reporting, and special tests and provisions related to amounts reimbursed for the project worksheets. Identification of the federal program: Assistance Listing Number 97.036: • COVID-19 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) • U.S. Department of Homeland Security • Federal award identification number: o Project number 699651 – CV-727 2020 Q2 PPE and Screening Thermometers • Federal award year – January 20, 2020 to May 11, 2023 • Pass-through entity – Arizona Department of Emergency and Military Affairs (Arizona DEMA) Condition: During the testing over the expenditures included in the project worksheets, management did not have effective internal controls in place to ensure expenditures reported for reimbursement in the FEMA project worksheets were actual paid expenditures. This resulted in an overstatement of the amount reimbursed by FEMA. Management performed an analysis of all expenditures submitted to FEMA and determined there were 4 expenditures reported for reimbursement in the FEMA project worksheets that were not based on actual paid expenditures resulting in an overstatement of the amount reimbursed by FEMA in the amount of $1,406,446. Cause: Management did not have effective internal controls in place over the compliance requirements as stated in the criteria or specific requirement section of the report. Effect or potential effect: Management was reimbursed by FEMA for expenditures that were not based on actual paid expenditures which resulted in an overstatement of the amount reimbursed by FEMA. Without sufficient internal controls, other compliance matters could occur in the future. Questioned costs: $1,406,446 – Assistance Listing Number 97.036 – Federal award identification number – Project number 699651 – CV-727 2020 Q2 PPE and Screening Thermometers Questioned costs were computed by calculating the difference between the expenditures submitted for reimbursement in the FEMA project worksheets and the actual paid expenditures. Context: During the testing over the expenditures included in the project worksheets, the auditors obtained a listing of expenditures submitted for reimbursement to FEMA and selected a sample of 67 for testing the compliance requirements. There was 1 out of 67 selections where the expenditure reported for reimbursement was not based on actual paid expenditure. The sampling was a statistically valid sample. Management performed an analysis of all expenditures submitted to FEMA and determined there were 4 expenditures reported for reimbursement in the FEMA project worksheets that were not based on actual paid expenditures resulting in an overstatement of the amount reimbursed by FEMA in the amount of $1,406,446. Management’s control regarding the review of the project worksheet expenditures did not identify this matter when submitting the project worksheet for reimbursement to FEMA. Identification as a repeat finding, if applicable: No. Recommendation: Management should develop and implement effective internal controls to ensure expenditures reported for reimbursement in the FEMA project worksheets are actual paid expenditures. Management should refund the questioned costs to FEMA and work with FEMA to determine the extent of additional courses of action. Views of responsible officials: Management concurs with the audit finding and has implemented a corrective action plan to address the identified issue. Management has notified Arizona DEMA of the identified expenditures and has begun the process of reimbursing the $1,406,446 to FEMA. For all future FEMA project applications, Management will conduct a comprehensive reconciliation process prior to submission. This process will include a detailed review of invoice documentation and verification of payment to ensure compliance with applicable federal requirements. Responsible Parties: Heather Mahoney, Network Controller Anticipated Date of Completion: September 30, 2025
View Audit 369958 Questioned Costs: $1
, 2024-007 Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation/ Finance / Water and Waste Disposal Loans and Grants (Section 306C) (Not A Major Program) / Disaster Grants - Public Assistance (Presidentially Declared Disasters (Not A Major Pro...
, 2024-007 Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation/ Finance / Water and Waste Disposal Loans and Grants (Section 306C) (Not A Major Program) / Disaster Grants - Public Assistance (Presidentially Declared Disasters (Not A Major Program) Late Single Audit Submissions Starting in Fiscal Year 2025-2026 management will perform the following actions: Management audit contracts will be followed up directly by the Financial Affair Director to ensure timely execution to ensure audits are timely completed and planned. Management enhancements to the finance function, such as accounting closing checklists, accounting closing meetings and reconciliation processes, among other actions, should improve the timing of audit results. To ascertain that basic and recurrent information requested by auditors is ready, management will prepare an updated list of information normally requested and will prepare a OneDrive (cloud backup storage) where all information will be archived and ready to be delivered to the auditors as requested. This should provide efficiency and agility to response to auditors in a timely manner. Management expects to achieve full compliance with pending Single Audit reports’ issuance on or before March 30, 2026. Jamille E Muriente Díaz, Financial Affair Director Telephone: 787-705-7188 Email: Jamille.muriente@lra.pr.gov Target Completion Date - 3/30/2026
2024-006 Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation/ Finance Performance Reporting Deadlines Starting in Fiscal Year 2025-2026, LRA has implemented adequate tracking and oversight mechanisms to ensure timely submission of required re...
2024-006 Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation/ Finance Performance Reporting Deadlines Starting in Fiscal Year 2025-2026, LRA has implemented adequate tracking and oversight mechanisms to ensure timely submission of required reports. It developed and maintained a centralized compliance calendar listing all federal reporting deadlines with internals submission deadlines at least fifteen to thirty days before deferral due dates to allow for review and approval before final submission. Once the Finance Department recruits and gives adequate training to the additional staff it will strengthen its internal controls over grant reporting by assigning clear responsibilities to the preparation and timely submission of all required reports. The Finance Department has implemented within its monthly accounting closing procedures tracking and reporting calendar detailing pending reports, due dates, and completion status. Jamille E Muriente Díaz, Financial Affair Director Telephone: 787-705-7188 Email: Jamille.muriente@lra.pr.gov Target Completion Date - 6/30/2026
2024-004 Water and Waste Disposal Loans and Grants (Section 306C) (Not A Major Program) Reserve Account The Finance Department will transferer the amount of $151,462 to fully fund the Reserve Account to meet the $201,982 balance required by the loan agreement. Starting in Fiscal Year 2025-2026, LRA’...
2024-004 Water and Waste Disposal Loans and Grants (Section 306C) (Not A Major Program) Reserve Account The Finance Department will transferer the amount of $151,462 to fully fund the Reserve Account to meet the $201,982 balance required by the loan agreement. Starting in Fiscal Year 2025-2026, LRA’s Finance Department will implement within its monthly accounting closing procedures the reconciliation and review of all transfers from General Account to Reserve Account. The monthly reconciliations and review will provide full compliance with USDA reserve account requirements, eliminates repeated findings in future audits and will improve transparency in reporting strengthening accountability and reduced risk of federal payments. LRA Finance Department will establish a formal review process to ensure all prior year findings are properly tracked and resolved. Jamille E Muriente Díaz, Financial Affair Director Telephone: 787-705-7188 Email: Jamille.muriente@lra.pr.gov Target Completion Date - 6/30/2026
2024-003 Disaster Grants - Public Assistance Finance (Not A Major Program) FEMA Working Capital Advances LRA acknowledges the finding related to the Working Capital Advances (WCA) received through COR3 and their retention in the Authority’s bank account for more than 365 days without being disbursed...
2024-003 Disaster Grants - Public Assistance Finance (Not A Major Program) FEMA Working Capital Advances LRA acknowledges the finding related to the Working Capital Advances (WCA) received through COR3 and their retention in the Authority’s bank account for more than 365 days without being disbursed. LRA has established and currently maintains written procedures for the management of federal funds, which are designed to comply with applicable federal cash management requirements. LRA is committed to safeguarding federal resources and ensuring their use strictly in accordance with Uniform Guidance. The delays experienced in the disbursement of the WCA funds are primarily attributable to external regulatory factors beyond the direct control of the Authority, including: • The ongoing review by the Federal Emergency Management Agency (FEMA)’s Environmental and Historic Preservation (EHP) division, which is a prerequisite for project execution. • FEMA’s Environmental consultations are required under federal and local regulations, which have extended project timelines. • The project versioning process arising from requests for improved projects that include additional mitigation measures under the Hazard Mitigation Plan (HMP). These regulatory and compliance-driven requirements have temporarily limited the Authority’s ability to execute disbursements, resulting in the retention of funds until the necessary approvals are finalized. It is important to note that the Authority has continued to actively manage these projects, engaging with FEMA and other relevant agencies to ensure that all environmental, historic preservation, and mitigation requirements are fully addressed before project implementation begins. Furthermore, the Authority recognizes the recent programmatic changes to the WCA program implemented by COR3. In response, the Authority is strengthening its financial management practices to align with these revisions and will ensure that future advance requests are supported by a comprehensive spending plan, considering each project’s status to minimize delays associated with FEMA approvals. In cases where project reviews extend beyond anticipated timelines, the LRA may return the corresponding WCA funds to avoid prolonged retention. Once FEMA approval is obtained, the LRA will then reapply to COR3 for the necessary advances. Ramón Lizardi, Facilities Director Telephone: 787-705-7188 Email: Ramón.lizardi@lra.pr.gov Target Completion Date - 6/30/2025
View Audit 369939 Questioned Costs: $1
Management Response: Management concurs with the recommendations and is committed to strengthening its internal controls and compliance with federal grant requirements. It is important to note that the SEFA process for FYE24 was complex due to Work in Process, connected to the St. Elizabeth and Chew...
Management Response: Management concurs with the recommendations and is committed to strengthening its internal controls and compliance with federal grant requirements. It is important to note that the SEFA process for FYE24 was complex due to Work in Process, connected to the St. Elizabeth and Chew Street projects that span multiple years and layered funding sources. Additionally, recent staff transitions did not permit overlap and led to limited but growing clarity relative to funding relationships despite standard operating procedures. To address this finding management will implement the following corrective actions: - Relevant personnel will receive targeted training on SEFA preparation and federal compliance requirements. This will include workshops, updated guidance materials, and ongoing support to ensure consistent and accurate reporting. - Management will enhance its grant tracking processes to ensure that capitalized and noncapitalized expenditures are properly identified and reported. This includes evaluating the current accounting system’s capabilities and implementing supplemental tracking tools where necessary. - A thorough review of prior year data will be conducted to ensure future SEFA submissions are based on expenditure-based reporting and reconcile to supporting documentation. Management will also implement a formal review process prior to SEFA submission to ensure compliance with Uniform Guidance. These actions will be completed prior to preparation of the SEFA for the fiscal year ended December 31, 2025. Management believes these steps will strengthen internal controls, improve compliance, and support the integrity of federal reporting.
Management concurs with the recommendation and is committed to strengthening internal controls over the grant reporting process to similar overcharges in the future. To address the identified issues, FWCRC will implement the following corrective actions: - Draw Submission Reviews: We will establish ...
Management concurs with the recommendation and is committed to strengthening internal controls over the grant reporting process to similar overcharges in the future. To address the identified issues, FWCRC will implement the following corrective actions: - Draw Submission Reviews: We will establish a formal review protocol for all draw submissions to verify that expenses have not been previously reimbursed. This will include cross-referencing prior draws and maintaining detailed tracking logs. - Staff Training: Targeted training sessions will be provided to accounting and grants management personnel. These sessions will focus on federal cost principles, allowable costs, and proper drawdown procedures to ensure compliance and consistency. - Oversight and Reconciliation: Supervisory review procedures will be enhanced to include reconciliation of all funding sources prior to draw submission. This will help ensure accuracy and prevent duplication of reimbursements.
Planned Corrective Action: To utilize internal controls of the Tribe, payments are now processed internally. The TPA no longer processes the Tribe's payment. The Tribe continues working with investigators and forensic auditors and will report progress to the funding agency. Name of Responsible Party...
Planned Corrective Action: To utilize internal controls of the Tribe, payments are now processed internally. The TPA no longer processes the Tribe's payment. The Tribe continues working with investigators and forensic auditors and will report progress to the funding agency. Name of Responsible Party: Steve Stark, CFO and Serge David, Controller Anticipated Completion Date: Target date is 12/31/2025, depending on timing of investigtations.
FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL PROGRAMS FEDERAL AGENCY: DEPARTMENT OF THE TREASURY PASS THROUGH ENTITY: DOUGLAS COUNTY KANSAS PROGRAM NAME: CORONAVIRUS STATE AND LOCAL RECOVERY FUNDS (COVID-19) ASSISTANCE LISTING NUMBER: 21.027 AWARD PERIOD: JANUARY 1, 2024 – DECEMBER 31, 2024 2024-00...
FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL PROGRAMS FEDERAL AGENCY: DEPARTMENT OF THE TREASURY PASS THROUGH ENTITY: DOUGLAS COUNTY KANSAS PROGRAM NAME: CORONAVIRUS STATE AND LOCAL RECOVERY FUNDS (COVID-19) ASSISTANCE LISTING NUMBER: 21.027 AWARD PERIOD: JANUARY 1, 2024 – DECEMBER 31, 2024 2024-003 Double reported expenses (Material Weakness) Recommendation: We recommend expenditures be tracked against grant funding instead of only the project level, separate preparation and review of reporting, and additional review and oversight of those charged with governance. Action Taken (Unaudited): Management is in the process of updating its control procedures to include proper written policies for the internal control over financial reporting to ensure conformity with U.S. GAAP. Management will implement funding-level tracking, using unique “Class” identifiers within the accounting software for each funding source (as projects are tracked using “Customer” field). The Finance Committee will review reports of expenditures by grant twice per year to confirm no double reported expenses. Erin Koksal, Financial Controller, is responsible for this corrective action. Anticipated completion date is December 31, 2025.
View Audit 369920 Questioned Costs: $1
Federal Single Audit Finding: 2024-001 - Significant Deficiency in Internal Control and Noncompliance with Special Tests and Provisions in Application of Organization's Sliding Fee Discounts Policy Name of Contact Person: Jennifer Youngberg, Chief Financial Officer Corrective Action: We have reviewe...
Federal Single Audit Finding: 2024-001 - Significant Deficiency in Internal Control and Noncompliance with Special Tests and Provisions in Application of Organization's Sliding Fee Discounts Policy Name of Contact Person: Jennifer Youngberg, Chief Financial Officer Corrective Action: We have reviewed our Sliding Fee Discount Policy to ensure alignment with HRSA requirements. Staff responsible for eligibility and billing will receive refresher training. Supervisory reviews of a sample of applications will occur quarterly, with results tracked and reported to the Leadership Team. Each individual involved in the process will be made aware of their role, with clear separation of duties between operational and accounting functions. These actions will strengthen internal controls and ensure consistent application of the Sliding Fee Discount Policy going forward. Proposed Completion Date : December 31, 2025
All reimbursement claims submitted under federal or state food service programs shall undergo documented management review prior to submission, in compliance with 2 CFR §200.303 and program requirements. Claims must be signed and dated by the Program Director (or designee) and reviewed by the CEO or...
All reimbursement claims submitted under federal or state food service programs shall undergo documented management review prior to submission, in compliance with 2 CFR §200.303 and program requirements. Claims must be signed and dated by the Program Director (or designee) and reviewed by the CEO or CFO on a sample basis to verify compliance.
Finding 2024-001: Executive Director has both signature authority and direct access to financial recording. Responsible Official’s Response: Subsequent to year-end, Management hired a Controller which has allowed the Village to modify its internal control practices to ensure proper segregation of du...
Finding 2024-001: Executive Director has both signature authority and direct access to financial recording. Responsible Official’s Response: Subsequent to year-end, Management hired a Controller which has allowed the Village to modify its internal control practices to ensure proper segregation of duties. This allows the Village to modify access to the financial accounting system to be limited to the Business Manager and the Controller and restricting the Executive Director’s access to “view only.” Additionally, management will evaluate the implementation of an electronic payables system and a positive pay system with its banks to enhance segregation of duties. Planned Implementation Date of Corrective Action: Management has implemented this change subsequent to year-end. Person Responsible for Corrective Action: Executive Director with advice from the Board of Directors.
Immediate Reimbursement: The Housing Authority will initiate the reimbursement of the Public Housing Program for the identified rental assistance funds. Policy and Procedure Updates: Internal cash management policies are being revised to establish clear timelines and responsibilities for fund reimbu...
Immediate Reimbursement: The Housing Authority will initiate the reimbursement of the Public Housing Program for the identified rental assistance funds. Policy and Procedure Updates: Internal cash management policies are being revised to establish clear timelines and responsibilities for fund reimbursements. Staff Training: All relevant personnel will receive training on HUD’s cash management requirements and the updated internal procedures to ensure consistent and timely compliance. Monthly Monitoring: A monthly reconciliation and review process will be implemented to monitor fund transfers and reimbursements. This will be overseen by the Finance Director and reported to the Executive Director quarterly. Fee Accountant Oversight: To strengthen financial oversight, the Housing Authority will engage a fee accountant to serve as an additional layer of review. This professional will provide independent verification of financial transactions and ensure compliance with HUD cash management standards.
Finding 2024-004 – Key Personnel Requirements ● Issue: No internal controls to track/approve changes in key personnel (repeat of 2023-007). ● Corrective Actions: 1. Formalize procedures for notifying federal funders of personnel changes. ● Responsible Party: Operations Manager, Executive Director ● ...
Finding 2024-004 – Key Personnel Requirements ● Issue: No internal controls to track/approve changes in key personnel (repeat of 2023-007). ● Corrective Actions: 1. Formalize procedures for notifying federal funders of personnel changes. ● Responsible Party: Operations Manager, Executive Director ● Timeline: Finalize procedure by December 2025.
2024 – 001 Reporting (Compliance, Internal Controls Over Compliance) Material Weakness – ALN 10.767 Intermediary Relending Program Condition: Testing of the reporting requirements disclosed that the quarterly and semiannual IRP reports were not submitted to USDA Rural Development. Corrective Action ...
2024 – 001 Reporting (Compliance, Internal Controls Over Compliance) Material Weakness – ALN 10.767 Intermediary Relending Program Condition: Testing of the reporting requirements disclosed that the quarterly and semiannual IRP reports were not submitted to USDA Rural Development. Corrective Action Plan: BASEC management and staff has taken USDA Rural Development provided LINC training on September 30, 2025 and has been in contact with Clark Guthmiller, IRP specialist with USDA Rural Development. BASEC has implemented a procedure with IRP reporting to be done the month following the quarter end (April, July, October and January). The procedure includes the following steps: 1. In Porfol (loan software), Executive Director will review the Master Loan List for IRP Direct and IRP Revolved for quarter end to ensure all IRP loans are listed and all payment information is current as of month end. 2. Executive Director will then pull the Delinquency report to ensure IRP (revolved and direct) delinquency statuses. 3. Executive Assistant will review that all IRP loans are up to date and payment information is accurate and return to Executive Director 4. Executive Director will log into LINC (USDA system for loan reporting) and update the loan information and submit each month after quarter end. BASEC’s IRP approaching year budget will be submitted to USDA Rural Development by October 31st to allow time for any questions or corrections to ensure an approval from USDA prior to the new year. Emily Rodgers Executive Director
2024-003 Federal Procedure Manual Condition: Internal controls over federal grants should be in place to provide reasonable assurance that misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants...
2024-003 Federal Procedure Manual Condition: Internal controls over federal grants should be in place to provide reasonable assurance that misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures. Cause: The Village does not have documented policies and procedures in place over grants and grant expenditures. Effect: Without documented policies and procedures, the internal control over federal grants is low, and the risk of misstatement in the schedule of expenditures of federal awards is high. Auditor’s Recommendation: We recommend that the Village works on written policies and procedures over grants and grant expenditures. Management Response: The Village will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance. Contact Person: Lee Kucher Anticipated Completion: June 30,2025
2024-003- Significant Deficiency - Segregation of Duties WPHW understands this finding and continues to work to sufficiently segregate duties. In October 2024, we implemented more rigorous segregation of duties procedures that have been fully implemented in FY25. In addition, we have restructured ou...
2024-003- Significant Deficiency - Segregation of Duties WPHW understands this finding and continues to work to sufficiently segregate duties. In October 2024, we implemented more rigorous segregation of duties procedures that have been fully implemented in FY25. In addition, we have restructured our accounting team to ensure proper segregation of duties. WPHW has implemented the following process to ensure the separation of duties: 1) Accounting Specialists will have access to the accounting software and will not have any access to the bank accounts for entry of information. 2) Accounting Manager and Accounting Specialists will have read-only access to the bank accounts and full access to the accounting software to verify and review day-to-day transactions. 3) The Director of Accounting will have full access to the bank and review only access to the accounting software to do the proper review process. 4) Tasks can be handed off between staff within each level, but to ensure appropriate separation of duties, task cannot cross levels We believe that this issue has been fully resolved in FY25.
2024-002 - Material Weakness - Year End Cutoff WPHW understands this finding and recognizes the corrections were not completed FY24, but have been implemented, as stated in the FY23 Corrective Action Plan. WPWH implemented the following process: 1) Full year-end check list is distributed and review ...
2024-002 - Material Weakness - Year End Cutoff WPHW understands this finding and recognizes the corrections were not completed FY24, but have been implemented, as stated in the FY23 Corrective Action Plan. WPWH implemented the following process: 1) Full year-end check list is distributed and review by staff (Accounting Specialists, Accountants, and AR/AP Specialists) prior to year-end for review and training, conducted by the Director of Accounting and Accounting Manager a. Review each step with staff and provide training on the expectation for each step 2) Accounting Specialists and Accountants complete necessary year-end tasks 3) Accounting Manager reviews all completed tasks to ensure accuracy and completeness 4) Director of Accounting conducts a final review and signs off at the end of the year With this clear process in place, we anticipate this issue being fully resolved in FY25.
2024-001 - Material Weakness - Material Adjusting Journal Entries WPHW understands this finding and has corrected this error, but the correction was not fully completed for FY24 due to the timing of receiving the FY23 audit. In October 2024, we transitioned back to QuickBooks fully, we also made sig...
2024-001 - Material Weakness - Material Adjusting Journal Entries WPHW understands this finding and has corrected this error, but the correction was not fully completed for FY24 due to the timing of receiving the FY23 audit. In October 2024, we transitioned back to QuickBooks fully, we also made significant staff role changes. Our accounting department now has a Director of Accounting and a new manager, Accounting Manager. With these new positions, we have developed the following procedures for adjusting journal entries: 1) Accounting Director, Accounting Manager or Accountant Specialist identifies need for a journal entry 2) Accounting Specialist pulls the supporting documentation for the required entry, creates journal entry template in Excel or hand writes on supporting document, and prepares journal entry packet with supporting documentation for entry into QB. 3) Accounting Manager/Director of Accounting reviews packet and determines who can enter journal a. If reviewed by Director of Accounting, entry is entered QuickBooks by Accounting Specialist/Accounting Manager b. If reviewed by Accounting Manager, entry is entered into QuickBooks by Accountant Specialist 4) Once journal entry is entered into QuickBooks, entry is printed from QB system and added to packet. The packet is returned to the preparer to ensure all elements were completed corrected and signed off on 5) Completed packet goes to filing and are scanned into our electronic file system All adjustments must go through three different individuals to ensure separation of duties. This process was implemented during Q4 of FY24. The Director of Accounting will go back over all the journals completed before this date to review how each were completed and delegate additional review to the Accounting Manager and Accounting Specialist to ensure each journal entry had appropriate review and support. With this process in place, we anticipate this issue being fully resolved in FY25.
Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend the Organization implement a formal control where someone other than the preparer documents their review of the financial and performance reports prior to submitting to the federal agency. This re...
Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend the Organization implement a formal control where someone other than the preparer documents their review of the financial and performance reports prior to submitting to the federal agency. This review would include comparing the amounts in the report to the general ledger or other supporting documents. This review should be supported by documenting the signature and date prior to submission Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization is finalizing the Federal Grant Report Review and Submission Protocol whose purpose is to ensure that all federal funding programmatic reports and FFRs are accurate, complete, and compliant with grant requirements and federal regulations before they are submitted to the funding agency. This form will be filed in the project folder.
Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend the Organization implement a formal control where someone other than the preparer document their review of the claim prior to submitting to the federal agency. This review would include comparing ...
Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend the Organization implement a formal control where someone other than the preparer document their review of the claim prior to submitting to the federal agency. This review would include comparing the amounts in the report to the general ledger or other supporting documents. This review should be supported by documenting the signature and date prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has created a process to ensure that claims are reviewed and approved prior to submission to the funder. This starts with the Claim/Billing Approval Form that is prepared by the Grants Manager/Designee and is routed to the Project Manager along with the supporting documentation. Once the form has been approved and electronically signed by both staff, it will be saved in the Organization’s internal files, and the claim will be initiated in the funder portal. Name(s) of the contact person(s) responsible for corrective action: Jill Matchett, Grants Manager Planned completion date for corrective action plan: October 10, 2025
Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend the Organization implement a compensating control to formally document their review and approval over payrates, payroll registers and time & effort studies. This review would include comparing the...
Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend the Organization implement a compensating control to formally document their review and approval over payrates, payroll registers and time & effort studies. This review would include comparing the payroll processed and allocated to the grant to the approved time and effort documentation by funding source to ensure payroll costs are not being overcharged. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization’s practice is to require management approval before employee payrates are changed and before each payroll is initiated in the system. This practice was in place in 2024, but documentation of management approval had not been consistently maintained. The Organization will implement a process where any changes to an employee payrate is approved by a member of management via email prior to the change taking effect. Similarly, the Organization will implement a process where before payroll is processed each pay period, a member of management will review and document their approval of the payroll register via email or via the payroll system itself. In late 2024, the Organization began conducting quarterly time studies by position and adjusting allocations as time spent deviates from the most recent time study. These time studies are approved by the Organization’s management via email correspondence. Name(s) of the contact person(s) responsible for corrective action: Angie Sullivan, Director of Operations Planned completion date for corrective action plan: October 31, 2025
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