Corrective Action Plans

Recommendation: We recommend to help mitigate the segregation of duties in a small office having the board take on a large role of reviewing and approving disbursements Action Taken: We agree with the recommendation, we have hired a 3rd party bookkeeper who is a CPA to help with segregation of duti...

Recommendation: We recommend to help mitigate the segregation of duties in a small office having the board take on a large role of reviewing and approving disbursements Action Taken: We agree with the recommendation, we have hired a 3rd party bookkeeper who is a CPA to help with segregation of duties and add an additional layer of internal control and review.

View Audit 291395

Finding 369908 (2022-010)

Material Weakness 2022

Vermont Association for Mental Health and Addiction Recovery, INC

VT

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Recommendation: We recommend procedures should be implemented requiring approval of invoices by a senior member of management or member of the board of directors prior to payment. Invoices or other documentation to support expenditures should be retained. Action Taken: We agree with the recommenda...

Recommendation: We recommend procedures should be implemented requiring approval of invoices by a senior member of management or member of the board of directors prior to payment. Invoices or other documentation to support expenditures should be retained. Action Taken: We agree with the recommendation, on November 14, 2022, the Vermont Association for Mental Health and Addition Recovery, Inc, approved a new Internal Controls Policy and Procedures document. Under the new policy, roles and responsibilities for the board of directors, the executive director, and all employees with respect to payments, authorization, and records management.

View Audit 291395

Finding 369903 (2022-005)

Material Weakness 2022

Vermont Association for Mental Health and Addiction Recovery, INC

VT

Internal Control / Segregation of Duties

Recommendation: We recommend the Board needs to schedule regular meeting times to fulfill their fiduciary responsibility to the Company. Action Taken: We agree with the recommendation, management and the board a set to meet monthly.

View Audit 291395

Finding 369900 (2022-002)

Material Weakness 2022

Vermont Association for Mental Health and Addiction Recovery, INC

VT

Internal Control / Segregation of Duties Reporting Special Tests & Provisions

Recommendation: We recommend to correct these deficiencies, management would need to hire personnel with adequate accounting experience to perform these functions. The Town would need to weigh the costs of these corrections verse the benefit. Action Taken: We agree with the recommendation, we have...

Recommendation: We recommend to correct these deficiencies, management would need to hire personnel with adequate accounting experience to perform these functions. The Town would need to weigh the costs of these corrections verse the benefit. Action Taken: We agree with the recommendation, we have hired a 3rd party bookkeeper who is a CPA with multiple years of Non-Profit experience and grant reporting.

View Audit 291395

Finding 369787 (2022-003)

Significant Deficiency 2022

Housing Authority of the Birmingham District

AL

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

Recommendation: We recommend management should designate one person to oversee the inspection processes to ensure the policies set in place in the Authorities administrative plan are being followed. Explanation of disagreement with audit finding: There is no disagreement. Action taken in response ...

Recommendation: We recommend management should designate one person to oversee the inspection processes to ensure the policies set in place in the Authorities administrative plan are being followed. Explanation of disagreement with audit finding: There is no disagreement. Action taken in response to finding: The Authority will designate one person to oversee the inspection processes to ensure the policies set in place in the Authorities administrative plan are being followed. Name of the contact person responsible for corrective action: Dontrelle Young Foster, President & Chief Executive Officer Planned completion date for corrective action plan: We expect to have the finding resolved by issuance of next year's audit.

View Audit 291313

Finding 369784 (2022-002)

Significant Deficiency 2022

Housing Authority of the Birmingham District

AL

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Recommendation: We recommend management should designate one person to oversee the recertifications and inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagre...

Recommendation: We recommend management should designate one person to oversee the recertifications and inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagreement with audit finding: There is no disagreement. Action taken in response to finding: The Authority will designate one person to oversee the recertifications and inspections are being performed in a timely manner. Name of the contact person responsible for corrective action: Dontrelle Young Foster, President & Chief Executive Officer Planned completion date for corrective action plan: We expect to have the finding resolved by issuance of next year's audit.

View Audit 291313 Questioned Costs: $1

Finding 369777 (2022-010)

Material Weakness 2022

City of Warren

MN

Reporting Internal Control / Segregation of Duties

Contact Person – Shannon Mortenson, City Administrator Corrective Action Plan – The City will establish a policy to ensure all reports are submitted timely. Completion Date - January 31, 2024

View Audit 291301

Finding 369775 (2022-009)

Significant Deficiency 2022

City of Warren

MN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Contact Person – Shannon Mortenson, City Administrator Corrective Action Plan – The City will establish a policy to ensure all federal expenditures are approved. Completion Date - January 31, 2024

View Audit 291301

Finding 369734 (2022-002)

Significant Deficiency 2022

The Township of Upper Darby

PA

Reporting Internal Control / Segregation of Duties

Corrective Action: The Township 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 291182

Finding 369732 (2022-001)

Material Weakness 2022

The Township of Upper Darby

PA

Internal Control / Segregation of Duties Reporting

Corretive Action: The Controller with the assistance of a third-party accounting firm are in the process of developing formal written internal controls and procedures at the department level with input from department staff.

View Audit 291182

Finding 369691 (2022-001)

Material Weakness 2022

Kansas Alliance for Wetlands and Streams INC

KS

Internal Control / Segregation of Duties Cash Management Reporting

2022-001 Financial Reporting Oversight Responsible Party: Libby Albers, Executive Director Implementation Date: 2/15/2024 1. KAWS Executive Director, will continue to log deposits and deposit documentation in an internal spreadsheet and reporting each deposit to the KAWS Accountant via email. The ...

2022-001 Financial Reporting Oversight Responsible Party: Libby Albers, Executive Director Implementation Date: 2/15/2024 1. KAWS Executive Director, will continue to log deposits and deposit documentation in an internal spreadsheet and reporting each deposit to the KAWS Accountant via email. The Conservation Easement Specialist will check the deposit spreadsheet against the monthly bank statements to ensure that all deposits are present. This extra reviewer of bank statements is independent of any of the parties handling the deposits. 2. Executive Director will request quarterly Profit and Loss and Transaction reports by Job from the outsourced accountant, and compare the data against the expense reporting platforms, payment requests, and bank statements. 3. Executive Director will discuss the issue of reallocation of expenses being changed after quarterly reports have been provided and request that the outsourced accountant locks the Quickbooks data at the end of each month’s reconciliation. Should the data need to be unlocked the outsourced accountant will notify the Executive Director. Although this still places Quickbooks control with the accountant, it will create additional steps required of the accountant.

View Audit 291137

Finding 369676 (2022-003)

Material Weakness 2022

Earlham Community School District

IA

Internal Control / Segregation of Duties Reporting

We will continue to review procedures and re-align duties to obtain the maximum internal control possible.

View Audit 291081

Finding 369645 (2022-005)

Material Weakness 2022

Fremont-Mills Community School District

IA

Internal Control / Segregation of Duties Reporting

Compensating controls to address the segregation of duties internal control deficiency due to limited staff size have been established in these areas to obtain the maximum internal control possible under current circumstances. Additionally, an operational sharing agreement for Business Manager Serv...

Compensating controls to address the segregation of duties internal control deficiency due to limited staff size have been established in these areas to obtain the maximum internal control possible under current circumstances. Additionally, an operational sharing agreement for Business Manager Services was entered into with a neighboring district for fiscal years 2023 and 2024 to further address the segregation of duties internal control weakness.

View Audit 291025

Finding 369634 (2022-003)

Significant Deficiency 2022

Towner County Hospital Authority

ND

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Tammy Larson, Chief Financi...

Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Tammy Larson, Chief Financial Officer Corrective Action Plan: The reserve fund has been at the requirement for the past several years, so the only changes to the reserve has been the investment income on the accounts. Management will ensure a review separate from the preparer of the reconciliation for the program’s reserve fund is completed with formal documentation noting that the reserve account was reviewed. USDA also reviews the funds each year when the annual report requirements are filed with them. Anticipate Completion Date: 04/30/2023

View Audit 291012

Finding 369566 (2022-002)

Significant Deficiency 2022

U.s. Dream Academy, Inc.

MD

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303

FINDINGS – FEDERAL AWARD AUDIT FINDINGS U.S Department of Justice Pass-through Office of Juvenile Justice and Delinquency Prevention 16.726 Juvenile Mentoring Program Contract No. 2020-JU-FX-0009 2022-002 Internal Controls over Suspension and Debarment (Significant Deficiency) Recommendation: The...

FINDINGS – FEDERAL AWARD AUDIT FINDINGS U.S Department of Justice Pass-through Office of Juvenile Justice and Delinquency Prevention 16.726 Juvenile Mentoring Program Contract No. 2020-JU-FX-0009 2022-002 Internal Controls over Suspension and Debarment (Significant Deficiency) Recommendation: The Academy should establish procedures to ensure that controls related to suspension and debarment are consistently implemented. Corrective Action: As of October 2023 all contractors will have a suspension and department search conducted, and the results will be placed in their files before beginning any engagement with the Academy, as part of their contractual agreement. Responsible Parties: Richard White, CFO Date Corrected: October 2023.

View Audit 290887

Finding 369558 (2022-001)

Significant Deficiency 2022

Altius Institute for Biomedical Sciences

WA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

Management’s Corrective Action Plan For the Year Ended December 31, 2022 Finding Number 2022-001 Contact Person(s): Chanya Swartz, Director of Finance and Controller Corrective Action Planned: Over the last few years, we had significant turn-over of personnel within the finance and accounting depart...

Management’s Corrective Action Plan For the Year Ended December 31, 2022 Finding Number 2022-001 Contact Person(s): Chanya Swartz, Director of Finance and Controller Corrective Action Planned: Over the last few years, we had significant turn-over of personnel within the finance and accounting department and had an ERP implementation to upgrade our accounting system in 2023. They impacted our processes and things getting done in a timely manner. However, we believe that we have now turned the corner and the personnel situation and processes are now under control. This should ensure that all processes including the submission of “Single Audit Reports” will get back on track and we do not anticipate any more delays moving forward. Anticipated Completion Date: Date completed September 30, 2024

View Audit 290871

Finding 369475 (2022-002)

Significant Deficiency 2022

Jackson Park Hospital Foundation

IL

Reporting Significant Deficiency Internal Control / Segregation of Duties

Recommendation: We recommend the Hospital design controls to ensure documentation is completed timely and sufficiently on how costs are necessary to respond to COVID-19. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findi...

Recommendation: We recommend the Hospital design controls to ensure documentation is completed timely and sufficiently on how costs are necessary to respond to COVID-19. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Hospital will ensure that controls are put into place to report lost revenues in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Barry Mandell, VP Special Projects. Planned completion date for corrective action plan: April 1, 2022

View Audit 290693

Finding 369474 (2022-001)

Significant Deficiency 2022

Jackson Park Hospital Foundation

IL

Questioned Costs Allowable Costs / Cost Principles Reporting

Recommendation: We recommend the Hospital design controls to ensure documentation is completed timely and sufficiently on how costs are necessary to respond to COVID-19. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management has identified that th...

Recommendation: We recommend the Hospital design controls to ensure documentation is completed timely and sufficiently on how costs are necessary to respond to COVID-19. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management has identified that the Hospital has more than a sufficient amount of lost revenues related to COVID-19 to offset this difference. Action taken in response to finding: The Hospital will ensure that controls are put into place to capture Covid specific costs in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Barry Mandell, VP Special Projects. Planned completion date for corrective action plan: April 1, 2022

View Audit 290693 Questioned Costs: $1

Finding 369403 (2022-001)

Significant Deficiency 2022

Workforce Alliance of the North Bay

CA

Reporting Significant Deficiency Internal Control / Segregation of Duties

The Alliance will meet the annual filing requirements by implementing new procedures to the single Audit process. The Alliance will create a fiscal policy to construct a project timeline to have a completed Single Audit process. The Alliance will create a fiscal policy to construct a project timelin...

The Alliance will meet the annual filing requirements by implementing new procedures to the single Audit process. The Alliance will create a fiscal policy to construct a project timeline to have a completed Single Audit process. The Alliance will create a fiscal policy to construct a project timeline to have a completed Single Audit prior to the annual deadline. This detailed project timeline will ensure that the Alliance completes the necessary subtasks to complete the Single Audit on time in future years.

View Audit 290597

Finding 367431 (2022-008)

Material Weakness 2022

Municipality of Utuado

PR

Cash Management Material Weakness Reporting

The finding was corrected. The payer of the Concessionaire, which has access to the system, was appointed. According to internal procedure, she does not issue payments until she is sure that the account has a budget.

View Audit 290434

Finding 367424 (2022-006)

Material Weakness 2022

Municipality of Maunabo

PR

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking § 200.303

The Municipality's Finance Department staff will be instructed to safeguard properly, all the fiscal supporting documents related to the disbursement process. In addition, we will improve our procedures and internal control controls over the filing and safeguarding of documents, payment vouchers and...

The Municipality's Finance Department staff will be instructed to safeguard properly, all the fiscal supporting documents related to the disbursement process. In addition, we will improve our procedures and internal control controls over the filing and safeguarding of documents, payment vouchers and all related supporting documentation of the disbursement cycle.

View Audit 290429

Finding 367396 (2022-003)

Material Weakness 2022

Housing Authority of the City of Newark

NJ

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Views of responsible officials and planned corrective action: The Authority experienced significant turnover in employees during the year and as a result certain processes were not followed and source documents were misplaced or destroyed. Management agrees with the Auditors' finding and has hired ...

Views of responsible officials and planned corrective action: The Authority experienced significant turnover in employees during the year and as a result certain processes were not followed and source documents were misplaced or destroyed. Management agrees with the Auditors' finding and has hired a new Executive Director who will implement the required safeguards and ensure that the Authority follows it’s the Regulatory Agreements related to the Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Projects and the HUD compliance requirements to remedy the aforementioned deficiencies. Leonard Spicer, Executive Director, is responsible for implementing this corrective action by December 31, 2023.

View Audit 290411 Questioned Costs: $1

Finding 367394 (2022-002)

Material Weakness 2022

Housing Authority of the City of Newark

NJ

Questioned Costs HUD Housing Programs Material Weakness

Views of responsible officials and planned corrective action: The Authority experienced significant turnover in employees during the year and as a result certain processes were not followed and source documents were misplaced or destroyed. Management agrees with the Auditors' finding and has hired ...

Views of responsible officials and planned corrective action: The Authority experienced significant turnover in employees during the year and as a result certain processes were not followed and source documents were misplaced or destroyed. Management agrees with the Auditors' finding and has hired a new Executive Director who will implement the required safeguards and ensure that the Authority follows its Section 8 Administrative Plan and the HUD compliance requirements to remedy the aforementioned deficiencies. Leonard Spicer, Executive Director, is responsible for implementing this corrective action by December 31, 2023.

View Audit 290411 Questioned Costs: $1

Corrective Action Plans

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