Corrective Action Plans

Finding 394622 (2022-002)

Material Weakness 2022

IL

Reporting Internal Control / Segregation of Duties

The Village will review the recommendations and, additionally, will look for classes/ courses offered by institutions to receive more training.

View Audit 304528

Finding 394621 (2022-001)

Material Weakness 2022

Village of Elizabeth

IL

Internal Control / Segregation of Duties Material Weakness

The Village board of trustees will continue to provide additional oversight by making the budget committee a permanent standing committee that will meet quarterly to go over finances presented to them by the clerk and treasurer. Additionally, the budget committee will continue to go over line items ...

The Village board of trustees will continue to provide additional oversight by making the budget committee a permanent standing committee that will meet quarterly to go over finances presented to them by the clerk and treasurer. Additionally, the budget committee will continue to go over line items of the budget comparison looking for incorrect entries.

View Audit 304528

Finding 394588 (2022-001)

Significant Deficiency 2022

Charleston County Housing and Redevelopment Authority

SC

HUD Housing Programs Reporting Internal Control / Segregation of Duties

ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected ...

ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 304477

Finding 394587 (2022-006)

Significant Deficiency 2022

Charleston County Housing and Redevelopment Authority

SC

HUD Housing Programs Subrecipient Monitoring Eligibility

ALN: 14.850 – Public & Indian Housing – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Compl...

ALN: 14.850 – Public & Indian Housing – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 304477

Finding 394585 (2022-002)

Significant Deficiency 2022

Charleston County Housing and Redevelopment Authority

SC

HUD Housing Programs Subrecipient Monitoring Internal Control / Segregation of Duties

ALN: 14.850 – Public & Indian Housing – Operating Subsidy and Utilities Expense Level Calculation Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Chi...

ALN: 14.850 – Public & Indian Housing – Operating Subsidy and Utilities Expense Level Calculation Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 304477

Finding 394235 (2022-003)

None 2022

Team Rubicon, Inc.

CA

Special Tests & Provisions Subrecipient Monitoring Internal Control / Segregation of Duties

Planned Corrective Action: Team Rubicon will institute policies and procedures to ensure that all leased employees, staff, and volunteers participating in a program funded by a federal award, are subject to the same or higher standards of screening, training and orientation required by the federal a...

Planned Corrective Action: Team Rubicon will institute policies and procedures to ensure that all leased employees, staff, and volunteers participating in a program funded by a federal award, are subject to the same or higher standards of screening, training and orientation required by the federal award. This will apply equally to Team Rubicon personnel and to any participating person(s) not directly or indirectly affiliated with Team Rubicon (e.g., external volunteers).

View Audit 304203

Finding 394065 (2022-002)

Material Weakness 2022

U.s. Civilian Research and Development Foundation

VA

Material Weakness Reporting Internal Control / Segregation of Duties

The closure of the 2022 accounting year, and consequently, the submission of the audit package and Contractor Data Form, was impacted by the delays in closing 2021. The team was only able to start work on closing 2022 in October of 2023 The closure of the 2022 accounting year along with the changes ...

The closure of the 2022 accounting year, and consequently, the submission of the audit package and Contractor Data Form, was impacted by the delays in closing 2021. The team was only able to start work on closing 2022 in October of 2023 The closure of the 2022 accounting year along with the changes and improvements will enable the organization to build on this progress in the pursuit of timely, accurate and complete financial reporting and audit support.

View Audit 304180

Finding 394061 (2022-004)

Significant Deficiency 2022

Agape Community Health Center, Inc.

FL

Internal Control / Segregation of Duties

Actions Planned: All current employee personnel files will be reviewed for missing documentation and updated as needed. Human resources staff will receive ongoing training to ensure compliance with the Organization’s policies and procedures and grant requirements.

View Audit 304170

Finding 394060 (2022-003)

Significant Deficiency 2022

Agape Community Health Center, Inc.

FL

Reporting Internal Control / Segregation of Duties

Actions Planned: The Organization will hire additional accounting staff that has both the experience and education to provide the Organization with proper accounting and finance expertise on overseeing the disbursement process.

View Audit 304170

Finding 394059 (2022-002)

Significant Deficiency 2022

Agape Community Health Center, Inc.

FL

Reporting Internal Control / Segregation of Duties

Actions Planned: Financial policies will be reviewed and updated by leadership. Management will implement a process for reconciliation of all accounts. Processes will also be implemented to ensure that all reconciliations and journal entries are reviewed by a person independent of the preparer. The...

Actions Planned: Financial policies will be reviewed and updated by leadership. Management will implement a process for reconciliation of all accounts. Processes will also be implemented to ensure that all reconciliations and journal entries are reviewed by a person independent of the preparer. The reconciliations and reviews will be documented.

View Audit 304170

Finding 394030 (2022-004)

Material Weakness 2022

City of Homer, Alaska

AK

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.512

Finding 2022-004 Deadline for Federal Single Audit – Reporting – Noncompliance and Material Weakness in Internal Control over Compliance Planned Corrective Actions: The Finance Department is working to establish internal deadlines to ensure the financial statements are audited within the appropriate...

Finding 2022-004 Deadline for Federal Single Audit – Reporting – Noncompliance and Material Weakness in Internal Control over Compliance Planned Corrective Actions: The Finance Department is working to establish internal deadlines to ensure the financial statements are audited within the appropriate reporting deadlines. The department is aware that the FY23 financial statements will also be faced with this finding, but is shifting staff duties to ensure the FY24 financial statements will be completed within the appropriate reporting deadlines. Individual(s) Responsible for Corrective Action Plan Elizabeth Fischer (Finance Director) Jenna deLumeau (Controller) Anticipated Completion Date: The department has developed internal deadlines to ensure the FY24 financial statements will be completed within the appropriate reporting deadlines. This has been completed.

View Audit 304153

Finding 393961 (2022-002)

Material Weakness 2022

Odebolt Arther Battle Greek Ida Grove Community School District

IA

Internal Control / Segregation of Duties Reporting

The District continues to review procedures to segregate duties to the maximum level possible with the current staff. Procedures are in place to assure that every transaction is overseen by more than one person, including handling of cash transactions, deposits, receipt recording, payroll processing...

The District continues to review procedures to segregate duties to the maximum level possible with the current staff. Procedures are in place to assure that every transaction is overseen by more than one person, including handling of cash transactions, deposits, receipt recording, payroll processing, computerized accounting functions, handling school lunch program funds, financial reporting, and calculating and posting journal entries. The District will review these procedures monthly and make changes as necessary.

View Audit 304144

Finding 393826 (2022-002)

Material Weakness 2022

Lamoni Community School District

IA

Reporting Internal Control / Segregation of Duties

The District reviews this audit finding internally on an annual basis, identifying control procedures and processes that would leverage movement toward the maximum internal control possible with available staffing. The District does recognize this is difficult with a limited number of employees. We ...

The District reviews this audit finding internally on an annual basis, identifying control procedures and processes that would leverage movement toward the maximum internal control possible with available staffing. The District does recognize this is difficult with a limited number of employees. We will continue to review our procedures to best meet the needs of the District as well as have internal control in place. We will work on dividing out duties and responsibilities so no one person is handling all cash, receipts, and financial transactions without checks & balance in place. A Business Office employee will collect cash and count, and another person will create the deposit slip, with a 3rd person (front office secretary) taking the actual deposit to the bank. Then the Business office employee will be the one responsible for entering the cash receipt into Software.

View Audit 304025

Finding 393820 (2022-003)

Material Weakness 2022

Care Alliance Health Center

CT

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Finding 2022.003 - Reporting Recommendation We recommend that the Organization establish controls to ensure all accounting records are analyzed and proper support is available in order to ensure that the financial statement audit is submitted on a timely basis to the federal government. The Organi...

Finding 2022.003 - Reporting Recommendation We recommend that the Organization establish controls to ensure all accounting records are analyzed and proper support is available in order to ensure that the financial statement audit is submitted on a timely basis to the federal government. The Organization should also ensure that all reporting requirements are monitored and met on a timely basis. Action Taken We acknowledge the importance of this matter and are committed to implementing appropriate controls to address it effectively. We will begin implementation in April 2024. To ensure timely submission of our financial statement audit, we will establish procedures for analyzing all accounting records and ensuring proper support is readily available. This will include quarterly reviews of our financial records to identify any discrepancies or gaps in documentation that may hinder the audit process. We will enhance our monitoring process to ensure all reporting requirements are identified, tracked, and met in a timely manner. 1. Checklist: Develop checklists to ensure that all necessary tasks are completed during the preparation of the financial statements audit. Checklists will help to ensure consistency and thoroughness in the process. 2. Regular Reviews: Conduct quarterly reviews of accounting records to identify discrepancies, errors, or missing documentation. 3. Communication: Implement clear and consistent communication to all internal and external stakeholders throughout the financial statement close process. This includes providing regular updates on the progress of the close process, informing stakeholders of any issues or delays, and soliciting feedback on the process. If there are any question regarding this plan, please e-mail Anna Kacki at akacki@carealliance.org. Sincerely, Anna M. Kacki Controller

View Audit 304023

Finding 393819 (2022-002)

Material Weakness 2022

Care Alliance Health Center

CT

Subrecipient Monitoring Eligibility HUD Housing Programs

Finding 2022.002 - Sliding Fee Scale Documentation Recommendation The Organization should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken We will invest the time and resources int...

Finding 2022.002 - Sliding Fee Scale Documentation Recommendation The Organization should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken We will invest the time and resources into improving all areas related to the Sliding Fee Scale. Starting in April 2024, we will implement the following steps to our process to ensure all federal guidelines and requirements are met. 1. Documented Process: Design and implement an internal control process to ensure sliding fee discounts are accurately calculated based on family size and income. 2. Documented Procedures: Establish clear procedures and guidelines for front desk staff to follow when determining discounts, including appropriate documentation requirements, eligibility criteria, and fee structure. These procedures will be aligned with our written policy to ensure consistency and accuracy in discount calculations. 3. Training and Education: Provide training to front desk staff members responsible for determining eligibility and applying sliding fee discounts to ensure they understand the process. 4. Regular Reviews: Implement regular reviews and monthly audits to verify that all discounts are properly supported and documented. Quarterly reviews will be conducted to verify compliance, identify areas for improvement, and evaluate the effectiveness of the sliding scale fee program to ensure it meets our patients' needs and complies with all federal guidelines. If there are any question regarding this plan, please e-mail Anna Kacki at akacki@carealliance.org. Sincerely, Anna M. Kacki Controller

View Audit 304023

Finding 393804 (2022-002)

Material Weakness 2022

The Dream Program, Inc.

VT

Internal Control / Segregation of Duties Significant Deficiency

Auditors Finding: 2022-002 (2021-002) Issue: The DREAM Program did not properly document approval on invoices for various expenses. Root Cause: The Organization has not developed a formal documentation procedure to ensure all expenses are accounted for and there are limited staff in our business and...

Auditors Finding: 2022-002 (2021-002) Issue: The DREAM Program did not properly document approval on invoices for various expenses. Root Cause: The Organization has not developed a formal documentation procedure to ensure all expenses are accounted for and there are limited staff in our business and finance department. Corrective Action Planned: ● In order to address the capacity challenges of a small nonprofit with limited staffing, we will review our established internal controls for opportunities to better allocate responsibilities across available staff and board members.. ● We will further discuss financial risks, cash disbursements, internal controls, and how to split responsibilities at our quarterly internal audit meetings. Anticipated Completion Date: 8/31/24 Persons Responsible for Corrective Actions: Mike Foote, Executive Director; Christina Cramer, Business Manager; Kayla Brosilow, Operations Director

View Audit 303990

Finding 393772 (2022-001)

Significant Deficiency 2022

Little Wound School Board, Inc.

SD

Reporting Internal Control / Segregation of Duties

2022 Audit Findings: Character Investigations Recommendation: The school implement an independent review of the employee background files at least annually to ensure background check files are being properly completed, updated and maintained. The adjudicator must themselves have an independent cle...

2022 Audit Findings: Character Investigations Recommendation: The school implement an independent review of the employee background files at least annually to ensure background check files are being properly completed, updated and maintained. The adjudicator must themselves have an independent clean adjudication on file with the school. Corrective Action Plan: At the completion of the audit, Human Resources office, whom both have clean adjudication certification, will adjudicate the incomplete background files to ensure that previous year files are updated and in compliance with the Indian Child Protection & Family Violence Prevention Act, as well as school policy. A plan to continue to be organized and keep a maintained filing system has already been set in place. Background files will be updated timely and adjudication will be prompt. Responsible party: Whisper Catches, Human Resource Director Planned Completion Date: July 01, 2024

View Audit 303981

Finding 393748 (2022-004)

Significant Deficiency 2022

Capital Area Community Action Agency, INC

FL

Internal Control / Segregation of Duties Special Tests & Provisions

The Capital Area Community Action Agency Board membership fluctuates over time. Sometimes there are several public representaives or their designees on the board. Other times there are several private sector representatives or their designees on the board. Other times there are several provate secto...

The Capital Area Community Action Agency Board membership fluctuates over time. Sometimes there are several public representaives or their designees on the board. Other times there are several private sector representatives or their designees on the board. Other times there are several provate sector representatives. Asa tri-partite board, low-income representatives are always on the board. While the numbers are not always equal, the Agency strives to meet the spirit of the law in its recruitment efforts. Board will work to develop a more robust recruitment method to ensure a balance of representation from the three sectors.

View Audit 303913

Finding 393730 (2022-002)

Material Weakness 2022

Eastern Gateway Community College

OH

Student Financial Aid Subrecipient Monitoring Material Weakness

Finding Number: 2022-002 Planned Corrective Action: This finding was expected, as it is a continuation of the same finding as the prior year in 2021. The 2022 year was already well underway before the issue was initially identified following the 2021 year. In June of 2022, in conjunction with it’s...

Finding Number: 2022-002 Planned Corrective Action: This finding was expected, as it is a continuation of the same finding as the prior year in 2021. The 2022 year was already well underway before the issue was initially identified following the 2021 year. In June of 2022, in conjunction with it’s Program Review, the U.S. Department of Education identified inadequacies in EGCC’s Return to Title IV Policy which were contributing factors in this finding. As a result of this identification, EGCC updated its Title IV financial aid recalculation and return policies and procedures. The updates serve to ensure that unofficial withdrawals are identified in a timely fashion, and that title IV funds are returned accurately and within proper timeframes. In July of 2022, EGCC completed and approved these policy updates, as well as published a related addendum to its academic catalog. Anticipated Completion Date: 07/21/2022 Responsible Contact Person: Kurt Pawlak – AVP Financial Aid

View Audit 303902

Finding 393728 (2022-001)

Material Weakness 2022

Eastern Gateway Community College

OH

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding Number: 2022-001 Planned Corrective Action: This finding was expected, as it is a continuation of the same finding as the prior year in 2021. The 2022 year was already well underway before the issue was initially identified following the 2021 year. EGCC has determined the root cause of the...

Finding Number: 2022-001 Planned Corrective Action: This finding was expected, as it is a continuation of the same finding as the prior year in 2021. The 2022 year was already well underway before the issue was initially identified following the 2021 year. EGCC has determined the root cause of the issue. For unknown reasons, and without directive to do so, EGCC’s previous Registrar (who is no longer employed by EGCC) stopped producing enrollment updates for NSLDS. Our current Registrar is working with The National Clearinghouse to update historical records for students who previously attended or are currently attending EGCC. As of June 2023, records up to and including the Fall 2021 semester have been updated, and updates for the Spring 2022 semester are in progress. EGCC expects to be current with enrollment updating by August 2023. Anticipated Completion Date: 08/31/2023 Responsible Contact Person: Ken Rupert – Registrar

View Audit 303902

Finding 393571 (2022-002)

Material Weakness 2022

Johnson County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2022-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness, other matters. 2022 Q4 P&E report failed to include a $1,500,000 expenditure. Recommendation is that management of County design and implement a proper sy...

FINDING 2022-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness, other matters. 2022 Q4 P&E report failed to include a $1,500,000 expenditure. Recommendation is that management of County design and implement a proper system of internal control including policies and procedures to ensure that the County provides Treasury with complete and accurate information for the P&E report. Contact Person Responsible for Corrective Action: Adam Gadberry Contact Phone Number and Email Address: 317.346.4392 agadberry@co.johnson.in.us Views of Responsible Officials: “We concur with the finding.” Description of Corrective Action Plan: The $1,500,000 expenditure for road repairs was one of two tranches for road repairs. The first tranche was in the proper location of -122 while the second tranche was placed in location -201 and as a result the expenditure was inadvertently missed. The County became aware of the issue and included this expenditure on the subsequent P&E Report for Q2. Moving forward as programs are added, the location of those funds should be in location -122. When they must be in a different location, access will be given to the Board of Commissioners Executive/Administrative Assistant to track expenditures. Anticipated Completion Date: June 30, 2024

View Audit 303741

Finding 393557 (2022-003)

Significant Deficiency 2022

353-365 Housing Development Fund Company, Inc.

NY

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

a. Recommendation: The Company should design their internal controls to ensure that the calculation of surplus cash is reviewed and performed timely, to ensure they will comply with HUD guidelines. b. Action(s) Taken/Planned: Management has acknowledged a breach in protocol and deposited the current...

a. Recommendation: The Company should design their internal controls to ensure that the calculation of surplus cash is reviewed and performed timely, to ensure they will comply with HUD guidelines. b. Action(s) Taken/Planned: Management has acknowledged a breach in protocol and deposited the current year’s surplus cash on October 31, 2022.

View Audit 303706

Finding 393543 (2022-001)

Significant Deficiency 2022

School District of the City of Scranton

PA

Subrecipient Monitoring Reporting Significant Deficiency

Management's Response: The District has implemented financial policies and procedures to ensure a timely independent audit process and subsequent timely filing of the audit with the Federal Audit Clearinghouse.

View Audit 303694

Finding 393488 (2022-003)

Significant Deficiency 2022

Stone Child College

MT

Student Financial Aid Internal Control / Segregation of Duties Reporting

In response the supervisor will review the data that is collected to complete the reports for accuracy. Upon completion of the report, the Dean of Student Services will review it before submission. Records of all documents and any communications related to the reports will be maintained for review p...

In response the supervisor will review the data that is collected to complete the reports for accuracy. Upon completion of the report, the Dean of Student Services will review it before submission. Records of all documents and any communications related to the reports will be maintained for review purposes. The Financial Aid Administrator will cross reference the accuracy of the report with the Finance Departments data/figures. Report deadline timelines will be created to allocate sufficient time for review and revisions to address any identified issues. Ongoing training will be provided for all staff involved in these reports.

View Audit 303682

Finding 393487 (2022-002)

Significant Deficiency 2022

Stone Child College

MT

Student Financial Aid Internal Control / Segregation of Duties

In response the college will require the Financial Aid Administrators supervisor to approve the completed treatment of Title IV funds when a student withdraws. This ensures accountability and oversight in the R2T4 process. The Financial Aid Aministrator will maintain detailed documentation of the R2...

In response the college will require the Financial Aid Administrators supervisor to approve the completed treatment of Title IV funds when a student withdraws. This ensures accountability and oversight in the R2T4 process. The Financial Aid Aministrator will maintain detailed documentation of the R2T4 process, including withdrawal dates, calculations, approvals, and any other relevant information. Proper recordkeeping is essential for audit purposes and demonstrating compliance. Stone Child College will seek comprehensive training for all staff involved in administering Title IV Funds, including supervisors and management. This will ensure the R2T4 process complies with all relevant regulatory requirements, including thouse outlined by the U.S. Department of Education. Stone Child College management will emphasize the importance of timely and accurate processing of R2T4 calculations and disbursements to all staff involved.

View Audit 303682

Corrective Action Plans

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