Corrective Action Plans

Finding 51723 (2022-002)

Material Weakness 2022

MI

Questioned Costs Eligibility Internal Control / Segregation of Duties

Finding Number: 2022-002 Condition: We noted during testing that initial eligibility review and approval was not completed and on file for one out of 40 individuals that received a food distribution. Planned Corrective Action: GCCARD?s intake and office staff have been fully trained on the rules and...

Finding Number: 2022-002 Condition: We noted during testing that initial eligibility review and approval was not completed and on file for one out of 40 individuals that received a food distribution. Planned Corrective Action: GCCARD?s intake and office staff have been fully trained on the rules and regulation of completing the whole process of receiving and approval of a CSFP application which will include handing out blank applications in December, receiving completed applications in January, determining eligibility, providing the participant with a CSFP card (Valid for 1year), completing the office portion of the application, having the Intake staff sign the application, and filing of the application. This particular item was related to when eligibility was performed outdoors. Now the eligibility is performed indoors which allows for easier access to eligibility documentation. Contact person responsible for corrective action: Stephanie Howard, GCCARD Executive Director Anticipated Completion Date: 10/01/2022

View Audit 40786 Questioned Costs: $1

Finding 51715 (2022-007)

Material Weakness 2022

City of Elkhart

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2022-007 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Financial Reporting: Management has develo...

FINDING 2022-007 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Financial Reporting: Management has developed the following process to correct for the lack of evidence for review or approval for reports that are submitted: Staff responsible for preparing the report in IDIS and management responsible for review for accuracy and completeness will both sign appropriate documentation detail (PR 5 and PR 7, draw spread sheets, draw vouchers) supporting the Cash on Hand Report and the IDIS report. CDBG staff has consulted with HUD CPD staff for additional training on how to complete the PR 26 report. The training assisted staff in filing two (2) past due reports and resulted in changes to the reporting process utilized by staff. Performance Reporting: Management will address the performance reporting weaknesses by taking the following steps: The assistant director of community development will document the segregation of duties for the completion and submittal of the CAPER before submission to HUD. Documentation will consist of a clear and understandable workflow on City workpapers, and final submissions, evidenced by signature (ink or digital stamp), email string other generally acceptable audit trail. Additionally, as part of continuing education, CDBG staff participated in a workshop organized by our CDBG consultant this past June, 2023 to better understand the Section 3 reporting requirements. Special Reporting for Federal Funding Accountability and Transparency Act (FFATA): Management will address the weaknesses identified in Special Reporting for Federal Funding Accountability and Transparency (FFATA) by taking the following actions: Management will review and strengthen the current process in place for identification and timely submission of projects that qualify for FFATA reporting. Completed reports will show evidence of segregation of duty for completion, and review and approval. Anticipated Completion Date: August 31, 2023

View Audit 48532

Finding 51714 (2022-006)

Material Weakness 2022

City of Elkhart

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.1 § 200.211 § 200.303

FINDING 2022-006 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will take the following steps t...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will take the following steps to address the period of performance weakness that have been identified: Staff involved with posting or reviewing of claims in both the city ledger and IDIS will be trained on the requirements of 2 CFR 200.343(b) regarding allowable costs during the period of performance. Changes to the claims process has been implemented in which CDBG staff includes the grant number and program year on the face of the invoice or claim sheet in addition to general ledger account number. Invoices are processed for claim packets by department office service staff and reviewed for accuracy and completeness by management. This change in process will assist in reconciliation between the City Ledger and IDIS. Anticipated Completion Date: August 31, 2023

View Audit 48532

Finding 51713 (2022-005)

Material Weakness 2022

City of Elkhart

IN

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

FINDING 2022-005 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Activities Allowed or Unallowed, Allowable...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Program Income ? Use Management has taken or will take the following steps related to the weaknesses identified in payroll and vendor payments: Payroll: Employee time and effort logs were implemented as part of our corrective action plan for finding 2021-003. Due to the timing of the previous finding Management was unable to fully implement the action plan for the 2022 audit year. Time and effort logs are required to be completed by staff whose salaries and wages are paid from more than one Federal award as defined by 2 CFR 200.430(i)(1)(vii). Time and effort logs include allocation of time by program activity and general ledger account number. The time and effort log is acknowledged by the employee and the supervisor as part of the bi-weekly payroll process. Vendor: Late fees and taxes: Management will review existing claims process with staff and strengthen as necessary. Management will communicate with staff involved with the payment of claims that the payment of late fees or taxes the unit is exempt from are ineligible uses of federal funds. Program Income: Determining or Assessing and Recording: Management will address the program income weaknesses as follows: CDBG staff meets with city controller staff monthly and will expand its existing reconciliation to include program income receipted by the city and recorded in IDIS. Anticipated Completion Date: August 31, 2023

View Audit 48532 Questioned Costs: $1

Finding 51708 (2022-002)

Material Weakness 2022

Northeastern Technical College

SC

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

2022-001. Financial Closeout and Reporting Name of Contact Person Responsible for the Corrective Action Plan: Bobby Boyd, Finance Director Corrective Action Plan: The College will implement the necessary controls and procedures to ensure that the College performs timely and accurate financial closeo...

2022-001. Financial Closeout and Reporting Name of Contact Person Responsible for the Corrective Action Plan: Bobby Boyd, Finance Director Corrective Action Plan: The College will implement the necessary controls and procedures to ensure that the College performs timely and accurate financial closeout procedures in order for the College to produce its monthly and annual financial statements. Anticipated Completion Date: Fiscal Year 2023 2022-002. Reporting Name of Contact Person Responsible for the Corrective Action Plan: Bobby Boyd, Finance Director Corrective Action Plan: The College will implement proper internal controls and procedures to ensure that all Uniform Guidance reporting requirements are met. Anticipated Completion Date: Fiscal year 2023

View Audit 43705

Finding 51705 (2022-001)

Significant Deficiency 2022

Prescott School District

AR

Equipment & Real Property Management Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking

Reference # 2022-001 Equipment and Real Property Management The Prescott School District understands that we have an audit finding due to not complying with the notification requirements regarding compliance with the Davis-Bacon Act and was unable to provide copies of weekly certified payrolls for ...

Reference # 2022-001 Equipment and Real Property Management The Prescott School District understands that we have an audit finding due to not complying with the notification requirements regarding compliance with the Davis-Bacon Act and was unable to provide copies of weekly certified payrolls for workers paid on the projects. The Prescott School District will contact the Arkansas Division of Elementary and Secondary Education for guidance regarding this matter and implement proper controls over program expenditures on any further projects.

View Audit 43090

Finding 51634 (2022-001)

Material Weakness 2022

Neighborhood Place of Puna

HI

Internal Control / Segregation of Duties Reporting

Management?s Response and Corrective Action Plan For the Year ending June 30, 2022 Finding 2022-001 - Lack of Fiscal Oversight by a Trained Accountant due to staff transition, Assistance Listing 21.023 COVID 19 Emergency Rental Assistance Program Neighborhood Place of Puna concurs with Audit Finding...

Management?s Response and Corrective Action Plan For the Year ending June 30, 2022 Finding 2022-001 - Lack of Fiscal Oversight by a Trained Accountant due to staff transition, Assistance Listing 21.023 COVID 19 Emergency Rental Assistance Program Neighborhood Place of Puna concurs with Audit Finding 2022-001. FY 21-22 saw a transition in accounting staff. Neighborhood Place of Puna recognizes the need for additional training for current accounting staff as well as engagement with licensed accounting personnel to ensure correct accounting practices are followed. To this end, Neighborhood Place of Puna will undertake two actions in response to the Audit Finding 2022-001. 1. Neighborhood Place of Puna will identify additional training for current accounting staff. 2. Neighborhood Place of Puna will explore engaging licensed professional accounting personnel either through recruitment to the Board of Directors, or subcontracting, or hiring. Responsible Person: Paul Normann, Executive Directory Email address: paul@neighborhoodplace.org Anticipated Completion Date: Neighborhood Place of Puna Anticipates that the two elements of the Corrective Action Plan will be completed by June 30, 2023.

View Audit 48520

Finding 51630 (2022-005)

Material Weakness 2022

City of Plentywood

MT

Internal Control / Segregation of Duties

AUDITOR PREPARED FINANCIAL STATEMENTS Name of contact person: Mayor and Clerk Corrective Action: We have considered the issue of Auditor-prepared financial statements. However, the City believes that the controls and practices in place adequately serve our needs and that the costs of hiring additi...

AUDITOR PREPARED FINANCIAL STATEMENTS Name of contact person: Mayor and Clerk Corrective Action: We have considered the issue of Auditor-prepared financial statements. However, the City believes that the controls and practices in place adequately serve our needs and that the costs of hiring additional professionals to do this work would not justify the benefits to be gained. As long as we have confidence in the ability and experience of the accounting firm selected to do our audit, and as long as we actively participate in the preparation, preliminary review, and drafting of financial statements, we trust the reliability of the statements to effectively fulfill their purpose. Proposed Completion Date: The City will continue to monitor this concern and avoid problems that may raise questions concerning the reliability of the financial statements.

View Audit 43508

Finding 51577 (2022-001)

None 2022

Silver Lake Joint #1 School District

WI

Internal Control / Segregation of Duties

Management Response ? Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition and we realize that the concentration of duties and responsibilities in a limited number of indivi...

Management Response ? Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition and we realize that the concentration of duties and responsibilities in a limited number of individuals in not desirable for an effective system of internal control. To mitigate the issue of lack of segregation of duties, we have cross trained virtually each of the business office employees. While we do have a dedicated payroll person, another individual will perform cross checks & verifications independently. The same goes for issuing checks, accounts receivable, accounts payable, and ac?vity funds. These func?ons are overseen by the business manager.

View Audit 50149

Finding 51576 (2022-001)

Material Weakness 2022

United Community Services, Inc.

IA

Reporting Subrecipient Monitoring Cash Management

Finding: 2022-001 Financial Reporting for Claim Reimbursement Our auditors identified that internal controls were not present to prevent incorrect claim submissions. Responsible Individual: Jen Pearson, Executive Director Corrective Action Plan: Management agrees with the finding, has reviewe...

Finding: 2022-001 Financial Reporting for Claim Reimbursement Our auditors identified that internal controls were not present to prevent incorrect claim submissions. Responsible Individual: Jen Pearson, Executive Director Corrective Action Plan: Management agrees with the finding, has reviewed procedures with the appropriate personnel. Date of Completion: June 30, 2023

View Audit 49653

Finding 51575 (2022-003)

Significant Deficiency 2022

Parc Community Homes, Inc. Project No. 072-Hd077

IL

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

2022-003 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Management should ensure the Corporation makes the required payment to the reserve for replacements on a monthly basis. Explanation of disagreement w...

2022-003 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Management should ensure the Corporation makes the required payment to the reserve for replacements on a monthly basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will make an additional deposit to make up for the $150 deficit at June 30, 2022. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process.

View Audit 47322

Finding 51574 (2022-002)

Significant Deficiency 2022

Parc Community Homes, Inc. Project No. 072-Hd077

IL

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

2022-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure th...

2022-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 47322

Finding 51573 (2022-001)

Significant Deficiency 2022

Parc Community Homes, Inc. Project No. 072-Hd077

IL

Internal Control / Segregation of Duties Reporting Significant Deficiency

2022-001 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management?s and the board?s close supervision and re...

2022-001 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management?s and the board?s close supervision and review of accounting information can help to prevent or detect errors and irregularities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 47322

Finding 51562 (2022-002)

Material Weakness 2022

Metropolitan Council of the Twin Cities Area

MN

HUD Housing Programs Eligibility Material Weakness

Finding Number: 2022-002 Finding Title: Eligibility ? Source Documentation Program: 14.871 Section 8 Housing Choice Vouchers 14.879 Mainstream Vouchers Name of Contact Person Responsible for Corrective Action: Terri Smith, Director Metro HRA Corrective Action Planned: HRA staff will develop a checkl...

Finding Number: 2022-002 Finding Title: Eligibility ? Source Documentation Program: 14.871 Section 8 Housing Choice Vouchers 14.879 Mainstream Vouchers Name of Contact Person Responsible for Corrective Action: Terri Smith, Director Metro HRA Corrective Action Planned: HRA staff will develop a checklist form and update procedures for all staff to ensure signatures and forms are not missing in case files, this includes but is not limited to background checks performed, citizenship forms and members of the household. The checklist will be completed for each case and stored in each participant file as part of the quality control process. Anticipated Completion Date: The checklist and the review process is currently in place effective June 2023.

View Audit 48360

Finding 51559 (2022-006)

Significant Deficiency 2022

City of Victorville

CA

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Views of Responsible Officials: Since early 2021, City Staff funded by CDBG/HOME entitlement grants have utilized electronic timesheets to track time spent working on the various programs by adjusting their weekly time entries to reflect actual time spent on a specific eligible activity. In some cas...

Views of Responsible Officials: Since early 2021, City Staff funded by CDBG/HOME entitlement grants have utilized electronic timesheets to track time spent working on the various programs by adjusting their weekly time entries to reflect actual time spent on a specific eligible activity. In some cases, these activities are also tracked by a Journal Entry (JE) with a description of the eligible activities and an hourly breakdown provided to supplement the JE. These tracking methods ensure amounts charged to the federal awards are accurate, allowable, and properly allocated. Additionally, both of the methods above require supervisor approval and all City staff approving electronic time sheets related to CDBG/HOME grants have been instructed to ensure time entries are correct and eligible, with technical assistance provided by the City?s CDBG/HOME grant administration staff as needed. All coding changes performed by finance department personnel will be sent via email for approval by supervisors until the payroll division can implement new procedures through the electronic time sheet system that will route approvals to supervisors through the established electronic workflow. Timesheet approval reviewers have since been updated to ensure proper supervisory personnel approves all timesheets in the event primary reviewers are absent or unable to approve.

View Audit 48358

Finding 51521 (2022-304)

Significant Deficiency 2022

State of Wisconsin

WI

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management § 200.303

CAP for Finding: 2022-304 DATE: March 23, 2023 TO: Carolyn Stittleburg, Deputy State Auditor Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Coronavirus State and Local Fiscal Recovery Funds ? Monitoring ...

CAP for Finding: 2022-304 DATE: March 23, 2023 TO: Carolyn Stittleburg, Deputy State Auditor Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Coronavirus State and Local Fiscal Recovery Funds ? Monitoring of Local and Tribal Health Department Response and Recovery Support Program Expenditures Department staff has reviewed the Legislative Audit Bureau?s (LAB) interim audit memo for Finding 2022-304: Coronavirus State and Local Fiscal Recovery Funds ? Monitoring of Local and Tribal Health Department Response and Recovery Support Program Expenditures. This is the department?s Corrective Action Plan. ? Recommendation (2022-304): Coronavirus State and Local Fiscal Recovery Funds ? Monitoring of Local and Tribal Health Department Response and Recovery Support Program Expenditures We recommend the Wisconsin Department of Health Services: ? Develop and implement written policies and procedures for the review and tracking of the quarterly reports used to monitor expenditures under the Local and Tribal Health Department Response and Recovery Support program. Wisconsin Department of Health Services Planned Corrective Action: As beneficiaries, the Treasury Guidance indicates that Local and Tribal Health Departments are not subject to subrecipient monitoring and reporting requirements. The designation of beneficiary is unique to the CSLFRF and thus is not as familiar to DHS as the subrecipient designation and subsequent reporting requirements. The uncertainty surrounding this designation resulted in DPH not following the best practices described in the DPH Contract Management Manual. DPH?s Contract Management Manual outlines requirements and best practices for contract management. This Manual describes how to best review and track expenditures to monitor expenditures. The Manual encourages the best practice of requesting enhanced expenditure reporting from agencies, in addition to the reporting required for CARS payments. The Manual describes the role of the contract administrator in reviewing the expenditure information against the approved budget to ensure expenses are reasonable and allowable. The Manual also suggests maintaining copies of submitted reports and verifying the amounts in the submitted reports correspond to CARS reports. Examples of expenditure tracking are provided as is a description of how this tracking and other fiscal monitoring supports bureaus within DPH and DHS. DHS will review the existing policies and procedures in the Contract Management Manual to ensure that the level of detail is sufficient to prevent further non-compliance. We recommend the Wisconsin Department of Health Services: ? Maintain the quarterly reports, document its review of the quarterly reports, and document its correspondence with the public health departments regarding resolution of reporting variances. Wisconsin Department of Health Services Planned Corrective Action: DPH hired a position in June 2022 to manage and track expenditures and reporting for its Coronavirus State and Local Fiscal Recovery Funds granted to locals and tribal public health departments. DPH will continue to review, track, and maintain quarterly reports, and document correspondence with the local and tribal public health departments per best practices in the DPH Contract Management Manual. We recommend the Wisconsin Department of Health Services: ? Review the contracts with the public health departments and determine whether any revisions are needed to clarify expectations for documentation and timeliness of filing the quarterlyreports; and Wisconsin Department of Health Services Planned Corrective Action: DPH will review its contracts with the local and tribal public health departments and ensure timely filing of quarterly reports. Specific areas of non-compliance have been identified and division staff will review and draft updated scope of work language to mitigate delays in reporting from our local partners. We recommend the Wisconsin Department of Health Services: ? Ensure it obtains quarterly reports to support the payments it made to the City of Milwaukee Public Health Department. Wisconsin Department of Health Services Planned Corrective Action: DPH has now obtained quarterly reports from the City of Milwaukee Public Health Department and is in the process of reviewing them. Division staff will work with the City of Milwaukee Health Department to ensure future compliance. Anticipated Completion Date: June 30, 2023 Person responsible for corrective action: Karen Drogsvold, Budget Section Manager Division of Public Health, Bureau of Operations karen.drogsvold@dhs.wisconsin.gov

View Audit 44861

Finding 51518 (2022-100)

Significant Deficiency 2022

State of Wisconsin

WI

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

CAP for Finding: 2022-100 Auditor Recommendation: Develop and implement controls to identify when an applicant applies for funding under multiple programs and to assess the appropriateness of whether it would be making payments to an applicant that applies under multiple programs. Planned Corrective...

CAP for Finding: 2022-100 Auditor Recommendation: Develop and implement controls to identify when an applicant applies for funding under multiple programs and to assess the appropriateness of whether it would be making payments to an applicant that applies under multiple programs. Planned Corrective Action: The Wisconsin Department of Administration (DOA or Department) will develop and implement controls to identify when an applicant applies for funding under multiple programs and to assess the appropriateness of whether it would be making payments to an applicant that applies under multiple programs. The controls will be documented in the Department?s Grants Management Guide and will consider, among other things, the purpose of the assistance being awarded and the criteria for the award. As the auditors noted specific to this finding and recommendation, DOA implemented controls for certain programs where it was anticipated an applicant might apply under more than one program. For programs where the controls were not implemented prior to award, the Department has subsequently reviewed to verify that an applicant was not paid for the same losses under more than one program, and none aside from that which was the condition for this finding were identified. Anticipated Completion Date: June 30, 2023 Auditor Recommendation: Review the specific payments made to the organization we identified and seek repayment of the amount that was made inappropriately. Planned Corrective Action: DOA has reviewed the specific payments made to the organization identified by the auditors and sought repayment of the amount that was not properly paid. Anticipated Completion Date: March 31, 2023 Person responsible for corrective action: Colleen Holtan, Director Bureau of Financial Management Division of Enterprise Operations colleen.holtan@wisconsin.gov

View Audit 44861 Questioned Costs: $1

Finding 51507 (2022-600)

Significant Deficiency 2022

State of Wisconsin

WI

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

CAP for Finding: 2022-600 Finding 2022-600: Unemployment Insurance Program?Reporting 1. RECOMMENDATION: Continue to make progress in developing and implementing adequate procedures for the preparation and review of the Unemployment Insurance program's performance reports to ensure the accuracy of th...

CAP for Finding: 2022-600 Finding 2022-600: Unemployment Insurance Program?Reporting 1. RECOMMENDATION: Continue to make progress in developing and implementing adequate procedures for the preparation and review of the Unemployment Insurance program's performance reports to ensure the accuracy of the amounts reported to the federal government. Planned Corrective Action: DWD developed and implemented adequate procedures for the preparation and review of the UI performance and special reports to ensure the accuracy of amounts reported to the federal government; and retains documentation to support the amounts included in each report it submits to the federal government. Anticipated Completion Date: Completed before September 30, 2022 Name, Title: Jim Chiolino, Administrator Division or Unit (If applicable): Unemployment Insurance Division Email address: jim.chiolino@dwd.wisconsin.gov CC: Pamela McGillivray Lynda Jarstad Jason Schunk

View Audit 44861

Finding 51503 (2022-001)

Material Weakness 2022

Kalamazoo Youth Development Network

MI

Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties

Responsible Person: Meg V. Blinkiewicz, Executive Director Finding Number: 2022-001 Condition: The organization?s internal financial policies manual states the Executive Director is authorized to sign checks up to $5,000. Checks for amounts greater than $5,000 require the signature of the Treasu...

Responsible Person: Meg V. Blinkiewicz, Executive Director Finding Number: 2022-001 Condition: The organization?s internal financial policies manual states the Executive Director is authorized to sign checks up to $5,000. Checks for amounts greater than $5,000 require the signature of the Treasurer or Board Chair. During testing, it was noted that the Treasurer or Board chair did not sign checks over $5,000 to sub-recipients. Planned corrective action: The organization?s internal financial policies manual will be revised and approved at the April 4, 2023 board meeting. The revised policies will state that the Executive Director has the authority to sign checks up to $15,000. Checks over the amount of $15,000 will require the Treasurer or Board Chair to sign as well. KYD Network staff and board will receive training on this policy. The Executive Director will notify the Treasurer and Board Chair of checks exceeding the $15,000 limit and will schedule time to receive their signature. Anticipated completion date: April 7, 2023

View Audit 43067

Finding 51485 (2022-002)

Material Weakness 2022

Port Allegany School District

PA

Internal Control / Segregation of Duties Cash Management

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the District should continue to review and accept both proposed adjusting journal ...

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District?s Response: Adam Moate, Business Manager, has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information for the year ending June 30, 2023 and in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the District considers such assistance provided by the auditors to be the most cost effective in preparing such information.

View Audit 43065

Finding 51421 (2022-002)

Material Weakness 2022

Board of Education of Allegany County

MD

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Period of Performance

The Board entered into multi-year contracts to garner additional savings for the district during the contractual period. The Board has developed allocation schedules to ensure a more appropriate matching of expense to the financial period. The Board may continue to enter into multi-year agreements ...

The Board entered into multi-year contracts to garner additional savings for the district during the contractual period. The Board has developed allocation schedules to ensure a more appropriate matching of expense to the financial period. The Board may continue to enter into multi-year agreements for contractual savings but will expense only the portion of the contract in the period of performance.

View Audit 51497

Finding 51420 (2022-001)

Significant Deficiency 2022

Board of Education of Allegany County

MD

Subrecipient Monitoring Internal Control / Segregation of Duties

The Board acknowledges the value of an audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement in internal audit/monitoring function.

View Audit 51497

Finding 51419 (2022-004)

Material Weakness 2022

Board of Education of Allegany County

MD

Internal Control / Segregation of Duties

Board finance staff will implement a review process prior to signing off on the annual Special Education IDEA Excess Cost Template and Certification. The Board acknowledges the importance of the accuracy of the report it certifies.

View Audit 51497

Finding 51418 (2022-002)

Significant Deficiency 2022

City of Missoula

MT

Questioned Costs Allowable Costs / Cost Principles Cash Management

Client response and corrective actions ? The City of Missoula finance department agrees with the auditors recommendations for changes in procedures. The City will implement additional reviews to ensure that reimbursement requests match underlying invoices as well as the financial accounting softwa...

Client response and corrective actions ? The City of Missoula finance department agrees with the auditors recommendations for changes in procedures. The City will implement additional reviews to ensure that reimbursement requests match underlying invoices as well as the financial accounting software prior to submission to the state. These reviews will happen quarterly.

View Audit 50110 Questioned Costs: $1

Finding 51414 (2022-001)

Significant Deficiency 2022

Lauderdale Se Svcs, Inc. - Aldersgate Retirement Center - Phase I

MS

HUD Housing Programs Reporting Internal Control / Segregation of Duties

March 27, 2023 Healthcare Account Executive U.S. Department of Housing and Urban Development 451 7th Street, S.W. Washington, DC 20410 Mississippi Methodist Senior Services Inc. respectfully submits the following corrective action plan for Lauderdale Senior Services, Inc. (the "Company") for the yea...

March 27, 2023 Healthcare Account Executive U.S. Department of Housing and Urban Development 451 7th Street, S.W. Washington, DC 20410 Mississippi Methodist Senior Services Inc. respectfully submits the following corrective action plan for Lauderdale Senior Services, Inc. (the "Company") for the year ended December 31, 2022. The Correction Plan was necessitated by findings reported by the independent public accounting firm of: HORNE LLP 661 Sunnybrook Road Suite 100 Ridgeland, MS 39157 Audit Finding #2022-001 / CFDA 14.155 - Equal Housing Opportunity Logo Auditors Recommendation: HORNE recommends that all current marketing materials without the equal housing opportunity logo be corrected, and any future materials produced include the equal housing opportunity logo. Action Taken: Current marketing materials without the equal housing opportunity logo have been corrected. Controls have been put in place to ensure the logo is placed on future marketing materials. Should you need anything further or have any questions regarding management's plan of correction response you may contact me at Mississippi Methodist Senor Services, Inc. (662-844-8977) or by email atjim.zuelzke@mss.org. Sincerely, Jim Zuelzke, CFO Mississippi Methodist Senior Services, Inc.

View Audit 41488

Corrective Action Plans

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