Corrective Action Plans

Finding 59685 (2022-002)

Material Weakness 2022

CO

Subrecipient Monitoring Eligibility Material Weakness

Finding: 2022-002 ? Material Weakness, Internal Control Over Compliance, Eligibility and Special Tests ? ALN 93.778 Medicaid Cluster Personnel Responsible for Corrective Action: Pam Noonan, Mesa County Finance Director Anticipated Completion Date: 09/29/2023 Cause: Internal controls over the el...

Finding: 2022-002 ? Material Weakness, Internal Control Over Compliance, Eligibility and Special Tests ? ALN 93.778 Medicaid Cluster Personnel Responsible for Corrective Action: Pam Noonan, Mesa County Finance Director Anticipated Completion Date: 09/29/2023 Cause: Internal controls over the eligibility determinations are the responsibility of management. Mesa County did not follow its formal process in place for reviews of eligibility determinations. View of Responsible Officials and Planned Corrective Action: Mesa County agrees with the finding and has put together a corrective action plan for the finding. Corrective Action Plan: Mesa County was aware that they were not meeting their internal or Health Care Policy and Financing (HCPF) and Colorado Department of Human Services (CDHS) review requirements for 2022. Mesa County created a new quality control case reviews policy and procedure effective June 2023. The new policy included internal, HCPF and CDHS review requirement for all programs. In addition, MCDHS quality assurance team will be providing oversight using a tool they create to ensure review requirements are being met for each program.

View Audit 55777

Finding 59681 (2022-003)

Significant Deficiency 2022

Ashwaubenon School District

WI

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Recommendation: We recommend the District implement procedures to ensure that someone knowledgeable of the grant requirements reviews the prepared eligibility reports prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned...

Recommendation: We recommend the District implement procedures to ensure that someone knowledgeable of the grant requirements reviews the prepared eligibility reports prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: A procedure will be implemented to require a separate preparer and reviewer of the reports. Responsible official: Keith Lucius, Assistant Superintendent Anticipated completion date: June 30, 2023

View Audit 55305

Finding 59650 (2022-001)

Significant Deficiency 2022

Ucr of Covington Tn D/b/a Fox Hollow Com 081-11045

OH

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

1. Comments on Findings and Recommendation Management acknowledges failure to comply with timely EIV Master File Reports required to be completed as part of tenant move in certification process and EIV Master File process. 2. Actions Taken or Planned The Corporation will regularly monitor and recon...

1. Comments on Findings and Recommendation Management acknowledges failure to comply with timely EIV Master File Reports required to be completed as part of tenant move in certification process and EIV Master File process. 2. Actions Taken or Planned The Corporation will regularly monitor and reconcile the creation and retention of background checks and Income reports as part of the move in process. Additional training was provided and corrective action was taken. Management is reviewing and revising the EIV policy. 3. Status of Corrective Actions on Prior Findings The Corporation did not remediate the prior year finding for failure to comply with timely EIV Income Reports.

View Audit 55029

Finding 59648 (2022-002)

Material Weakness 2022

County of Crawford, Michigan

MI

Cash Management Material Weakness Reporting

2021-001 ? Internal Control Finding over Reporting Auditor Description of Condition and Effect: Internal control procedures are required to ensure the reporting requirements for the Homeland Security Grant Program are being met. The County is required to submit standardized EMD reimbursement report...

2021-001 ? Internal Control Finding over Reporting Auditor Description of Condition and Effect: Internal control procedures are required to ensure the reporting requirements for the Homeland Security Grant Program are being met. The County is required to submit standardized EMD reimbursement reports to report expenditures under Federal Awards. During our testing, we identified $11,884 of expenditures that were not included on the EMD reimbursement reports. As a result of this condition, the County is exposed to an increased risk of not being reimbursed for eligible expenses. Auditor Recommendation: The County should review and reconcile the EMD reimbursement reports to the County?s detailed accounting system records to ensure completeness of the reimbursement requests. Corrective Action: We agree with the finding and will implement this procedure going forward. Responsible Person: Anticipated Completion Date: September 30, 2023

View Audit 55025

Finding 59631 (2022-001)

Significant Deficiency 2022

Southwest and West Central Service Cooperative

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Employee Credit Card Transactions Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding: There is no disagreement with audit finding. 2. Actions Planned in Response to Finding: Management is aware of the condition and has taken the proper steps to ensure compliance in the fu...

Employee Credit Card Transactions Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding: There is no disagreement with audit finding. 2. Actions Planned in Response to Finding: Management is aware of the condition and has taken the proper steps to ensure compliance in the future. 3. Official Responsible for Ensuring CAP: Randy Erdman, Director of Operations, is the official responsible for ensuring corrective action. 4. Planned Completion Date for CAP: June 30, 2023. 5. Plan to Monitor Completion of CAP: The report that is generated each month to report expenditures to the Board will now be monitored each month by the accounting staff and Board finance committee to ensure all transactions are included in the report.

View Audit 56108

Finding 59621 (2022-002)

Material Weakness 2022

Aneta Homes Inc.

ND

Material Weakness Reporting Matching / Level of Effort / Earmarking

2022-002 ? Reporting Contact Person Terry Hanson Corrective Action Plan The Program will implement procedures to ensure timely reporting for future report submissions. Planned Completion Date for CAP July 30, 2023

View Audit 55803

Finding 59601 (2022-004)

Material Weakness 2022

Mifflinburg Area School District

PA

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

Corrective Action Plan The Mifflinburg Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Finding 2022-004: Reporting Contact Person: Renee M. Jilinski, Business Administrator Recommendation: The District should develop procedures to en...

Corrective Action Plan The Mifflinburg Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Finding 2022-004: Reporting Contact Person: Renee M. Jilinski, Business Administrator Recommendation: The District should develop procedures to ensure accurate information is reported to allow for adequate tracking of the financial results of each Federal award. In addition, reports should be reviewed by an appropriate individual prior to submission to ensure the data entered into the reports is consistent with the District?s records. Action: The District developed procedures for assigning expenditures for State and Federal awards and created reporting specific to funding sources to identify all awards. Prior to submissions to reporting agencies, quarterly and annual reports will be reviewed by the Business Administrator to ensure accuracy for the reporting period(s). Date for Completion: August 30, 2022

View Audit 55017

Finding 59600 (2022-003)

Material Weakness 2022

Mifflinburg Area School District

PA

Equipment & Real Property Management Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Corrective Action Plan The Mifflinburg Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Finding 2022-003: Equipment and Real Property Management Contact Person: Renee M. Jilinski, Business Administrator Recommendation: The District s...

Corrective Action Plan The Mifflinburg Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Finding 2022-003: Equipment and Real Property Management Contact Person: Renee M. Jilinski, Business Administrator Recommendation: The District should establish procedures to ensure all equipment purchased with grant funding is appropriately approved prior to purchase and property records are maintained in sufficient detail to allow for the adequate tracking of all equipment purchased with grant funds. Action: The District obtained guidance from PDE resources on the approval process for equipment over the capitalization threshold when utilizing ESSER funds. The District further identified its capitalization threshold of $1,500 is lower than the standard minimum capitalization threshold of $5,000. The capitalization policy will be updated. The value of any single item for inclusion in the fixed assets accounts shall be not less than $5,000 and have an estimated useful life of one (1) year or more. Date for Completion: December 6, 2022

View Audit 55017

Finding 59530 (2022-001)

Significant Deficiency 2022

Lexington Housing Authority

NC

HUD Housing Programs Reporting Internal Control / Segregation of Duties

During our audit, It was determined that the unaudited submission was submitted beyond the 2 months closing of the fiscal year end (24 CFR Section 5.801). Due to an outstanding legal matter and invoice necessary to report accurate financial standing the Housing Authority was unable to meet the deadl...

During our audit, It was determined that the unaudited submission was submitted beyond the 2 months closing of the fiscal year end (24 CFR Section 5.801). Due to an outstanding legal matter and invoice necessary to report accurate financial standing the Housing Authority was unable to meet the deadline. The Housing Authority will ensure that all future invoices are received in a timely manner so that the unaudited reporting deadline meets HUD 60 day window.

View Audit 54886

Finding 59523 (2022-002)

None 2022

New York City Housing Authority

NY

Questioned Costs HUD Housing Programs Cash Management

Finding Number 2022-002 SPECIAL TESTS AND PROVISIONS- INSURANCE PROCEEDS - COMPLIANCE- INTERNAL CONTROL DEFICIENCY Agency Name FEDERAL AGENCY: PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Program ALN 14.850 ? PUBLIC AND INDIAN HOUSING Contract # N/A Criteria Special Tests...

Finding Number 2022-002 SPECIAL TESTS AND PROVISIONS- INSURANCE PROCEEDS - COMPLIANCE- INTERNAL CONTROL DEFICIENCY Agency Name FEDERAL AGENCY: PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Program ALN 14.850 ? PUBLIC AND INDIAN HOUSING Contract # N/A Criteria Special Tests and Provisions ? Insurance Proceeds - As stated in the April 2022 Compliance Supplement, a Public Housing Agency (PHA) is required to use insurance proceeds to promptly restore, reconstruct, and/or repair any damaged or destroyed property of a project, except when a PHA has written approval from HUD to do otherwise. Unspent insurance proceeds normally are recorded as restricted cash or restricted investments on the Financial Data Schedules (FDS) up to the amount of the repair. In cases of unforeseeable and unpreventable emergencies that include damages to the physical structure of the housing stock, PHAs are allowed to use their Operating Funds to cover the expenses associated with the damages. A PHA?s insurance may cover the damages fully or partially, however, it usually takes time for the PHA to receive the insurance proceeds. Once received, the PHA must reimburse its operating account for any expenses that were initially covered with Operating Funds up to the amount received. If the amount of the insurance proceeds is less than the cost of the repair and the PHA elected to use Operating Funds to cover the difference, the PHA is not allowed to draw down capital funds to reimburse the Low Rent program. Condition/Context The Authority received insurance proceeds to cover catastrophic loss affecting a myriad of locations. The insurance recovery was promulgated on emergency repairs and post-events, many of which were not initiated or needed due to internal fixes. During our review of the insurance proceeds compliance, we noted that the Authority did not document repair expenditures for loss affecting myriad locations and could not correlate one-to-one expenditures to the insurance proceeds in a timely manner from when the insurance proceeds were received. Recommendation We recommend that the Authority correlate one-to-one expenditures to the insurance proceeds received on a timely basis Corrective Action Plan All good faith efforts to correlate emergency expenditures from insurance proceeds will be made in order to capture vendor work on a timelier basis. Catastrophic events (resulting in insurable claims such as the Hurricane Ida related claim selected in Deloitte?s testing) are complicated as the focus is primarily on restoring critical services in many developments, usually located in all five boroughs. The proceeds thus far received were estimated via inspection and the insurance claim remains open for more permanent pricing and repair. Such a claim often takes years to finalize as work scope is prepared and agreed to by insurers? representatives and the Authority. The emergency proceeds received have been used as needed for more repairs requiring them. As identified in the audit, much of the emergency work to date on Hurricane Ida was performed internally by staff at the sites, which did not generate transparent repair expenses. Management will take action, within limitations described above, to improve the correlation of expenditures to the insurance proceeds received on a timelier basis. In order to accomplish, will rely on the Authority?s Asset & Capital Management Department to provide timely work scope to assist in the correlation of more permanent expenditures Action Date Ongoing Final Implementation Ongoing Name And Phone Number Of Person Responsible For Implementation Arlene Orenstein Director of Risk Management 212-306-6682

View Audit 54678 Questioned Costs: $1

Finding 59518 (2022-002)

Significant Deficiency 2022

Aultman Health Foundation

OH

Reporting Significant Deficiency Internal Control / Segregation of Duties

Federal Agency: US Department of Treasury Federal Program Name: Provider Relief Fund Assistance Listing Number: 93.498 Award Period: Year ended December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Controls over Compliance ? Other Matters Criteria: The Provider Relief Funds were pr...

Federal Agency: US Department of Treasury Federal Program Name: Provider Relief Fund Assistance Listing Number: 93.498 Award Period: Year ended December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Controls over Compliance ? Other Matters Criteria: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. These funds may not be used to reimburse expenses of losses that have been reimbursed from other sources or that other sources are obligated to reimburse. Condition: The Organization's internal controls over reporting were not effective. Questioned Costs: $-0- Context: During the audit, it was determined that one out of five reports selected for testing included quarterly revenue amounts that did not agree to the underlying revenue information. This resulted in one report understating lost revenue by approximately $550,000. Cause: The revenue information used to populate the reports was not reviewed prior to submission. Effect: Reported lost revenue was calculated incorrectly. After using the underlying revenue information to calculate lost revenue, there was sufficient lost revenue to utilize all the Provider Relief Funds reported. Recommendation: We recommend management implement additional procedures to review reported revenue before submitting reports. Views of Responsible Officials and Planned Corrective Actions: Aultman Health Foundation was able to correct the Period 5 Reporting for Aultman Specialty Hospital. Going forward, Aultman Corporate Finance Leadership will review data submissions, comparing to both internal reporting as well as Trial Balance to account for potential differences.

View Audit 51835

Finding 59517 (2022-001)

Significant Deficiency 2022

Aultman Health Foundation

OH

Procurement, Suspension & Debarment Eligibility Significant Deficiency

Federal Agency: US Department of Homeland Security Federal Program Name: FEMA Public Assistance Grant Program Assistance Listing Number: 97.036 Award Period: Year ended December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Controls over Compliance ? Other Matters Criteria: The Foun...

Federal Agency: US Department of Homeland Security Federal Program Name: FEMA Public Assistance Grant Program Assistance Listing Number: 97.036 Award Period: Year ended December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Controls over Compliance ? Other Matters Criteria: The Foundation?s internal controls related to the FEMA Public Assistance Grant Program state that authorization form are required to be obtained by the appropriate level of management for all capital purchases. Condition: The compliance requirements state that FEMA evaluates the eligibility of all costs claimed by the applicant. Not all costs incurred as a result of the incident are eligible. Costs must be authorized and not prohibited under federal, state, territorial, tribal, or local government laws or regulations as well as consistent with applicant?s internal policies, regulations, and procedures that apply uniformly to both federal awards and other activities of the applicant. Questioned Costs: $-0- Context: It was noted that as a part of Aultman Health Foundation's internal controls related to FEMA funding, as well as other capital projects, that one signed authorization form was required to be obtained by the appropriate level of management to approve capital purchases. Per discussions with client, they were unable to locate the signed authorization form for a set of disbursements totaling $44,631 associated with one of the FEMA projects. Per further discussion with client, the signed authorization form was obtained and retained by an employee who is no longer employed with the Foundation and therefore, access to this signed copy was no longer available. Effect: There is potential that capital purchases could be made without authorization from the proper level of management. Recommendation: We recommend that for all capital purchases, especially for projects that utilize federal funding, formal authorization is obtained from the appropriate level of management. Additionally, it is recommended that the signed authorization forms be retained in a location that is easily accessible when requested.Views of Responsible Officials and Planned Corrective Actions: Aultman Health Foundation created a central shared location for all signed capital authorization forms to be kept electronically for reference.

View Audit 51835

Finding 59516 (2022-001)

Significant Deficiency 2022

Calaveras County Water District

CA

Reporting Internal Control / Segregation of Duties

The Calaveras County Water District respectfully submits the following corrective action plan for the Year Ended June 30, 2022. The findings from the June 30, 2022, schedule of findings and questioned costs for the Major Federal Program Award are discussed below. The findings are numbered consistent...

The Calaveras County Water District respectfully submits the following corrective action plan for the Year Ended June 30, 2022. The findings from the June 30, 2022, schedule of findings and questioned costs for the Major Federal Program Award are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? MAJOR FEDERAL AWARD PROGRAM Finding 2022-001: Significant Deficiency ? Seventeen closing entries and audit adjustments were posted to report the District?s financial statements in accordance with Generally Accepted Accounting Principles (GAAP). Management agrees that the closing process during the audit period required numerous closing entries and audit adjustments. Although seventeen entries were posted, this is a significantly decrease from the forty entries in FY 2020-21. District staff has been in transition and was not able complete the review and ensure all entries were correct prior to the start of the audit. The District will continue to evaluate the fiscal year-end closing calendar and procedures to allow sufficient time to reconcile and post all required transactions prior to the start of the audit. Status of Prior Year Findings Finding 2021-001: Significant Deficiency ? Forty closing entries and audit adjustments were posted during the audit to report the District?s financial statements in accordance with Generally Accepted Accounting Principles (GAAP). Current Status: Seventeen adjustments were posted as part of the audit. See finding 2022-001 which is a continuation of this finding. Finding 2021-002: Significant Deficiency ? Reporting CFDA 97.039, US Department of Homeland Security, Federal Emergency Management Agency (FEMA), Hazard Mitigation Grant. Current Status: Corrected. The District prepared the Schedule of Expenditures and Federal awards consistent with revenue recognized for each federal program.

View Audit 50384

Finding 59501 (2022-002)

Material Weakness 2022

Housing Authority of the City of Pittsburgh

PA

Special Tests & Provisions Internal Control / Segregation of Duties

Finding 2022-002 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Special Tests and Provisions Maher Duessel Finding Condition: During our review of 40 failed inspection reports prepared by the HACP, as part of the biennial reexamination process, ...

Finding 2022-002 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Special Tests and Provisions Maher Duessel Finding Condition: During our review of 40 failed inspection reports prepared by the HACP, as part of the biennial reexamination process, we noted two (2) units in which rent (or partial month's rent) was not abated when the deficiencies were not corrected within the required timeframe. We also noted 29 instances where we were not able to review documentation as to the exact date the landlord was notified about the deficiencies. In all of these instances, the repairs were made in a required timeframe, leading to a conclusion that the landlords were made aware of the deficiencies, however, proper documentation of that fact was not able to be reviewed. HACP Management Response/Action Taken: The current HACP protocol is that once a unit goes into final failure, the Inspection's Manager notifies the Housing Counselor and the Housing Manager to stop Housing Assistance Payments (HAP) on the unit. In instances of overpayment, once identified the HACP recoups the money from the landlord through a reduction in HAP. Notices from the Inspection's Department regarding deficiencies are generated through the Elite reporting system through BATCH correspondence. When documents from BATCH correspondence are reprinted, the Elite system prints the original correspondence with the date the correspondence was printed and not with the original date. The HACP provided documentation of the re-printed letters; however, the letters provided did not show the original date of the letter. The HACP is currently aware of a method to retrieve and print BATCH correspondence with the original date of the letter. The HACP will train staff on the stated retrieval method.

View Audit 55099

Finding 59499 (2022-001)

Significant Deficiency 2022

Ruby Tribal Council

AK

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Name of Contact Person: Brenda Ambrose, Tribal Administrator Jennifer Babcock, Accountant Corrective Action Plan: Audit firm will be chosen to perform audit and contract signed for audit t...

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Name of Contact Person: Brenda Ambrose, Tribal Administrator Jennifer Babcock, Accountant Corrective Action Plan: Audit firm will be chosen to perform audit and contract signed for audit to be completed the month following year end close. The audit will be schedule with Audit firm to have the audit completed 5 months after year end close. Proposed Completion Date: The plan is in place September 15, 2023 and the FY 23 Audit will be completed by February 28, 2024.

View Audit 53876

Finding 59497 (2022-001)

Material Weakness 2022

Goodwill Industries of Greater New York and Northern New Jersey, Inc.

NY

Procurement, Suspension & Debarment Material Weakness Reporting

Finding reference number: 2022-001 Corrective action planned: We agree with the finding noted above. Prior to the issuance of these financials, we began a project to implement system based controls over changes to the vendor master file. Additionally, we are in the process of designing manual con...

Finding reference number: 2022-001 Corrective action planned: We agree with the finding noted above. Prior to the issuance of these financials, we began a project to implement system based controls over changes to the vendor master file. Additionally, we are in the process of designing manual controls/review process which would further strengthen our control environment.

View Audit 54347

Finding 59437 (2022-002)

Material Weakness 2022

Manitowoc County

WI

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

2022-002: Suspension and Debarment Federal Agency: U.S. Department of Treasury Federal Program Names: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Corrective Action Plan: The County immediately began reviewing it?s policy related to suspension and deb...

2022-002: Suspension and Debarment Federal Agency: U.S. Department of Treasury Federal Program Names: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Corrective Action Plan: The County immediately began reviewing it?s policy related to suspension and debarment and is reviewing procedures to ensure that requirements are consistently followed in future years.

View Audit 54786

Finding 59416 (2022-015)

Material Weakness 2022

State of New Hampshire

NH

Questioned Costs Material Weakness Period of Performance § 200.303

View of Responsible Officials The Department does not concur. The Department notes extensions are in place related to COVID-19 and the Tydings Amendment through the Department of Education mitigating the condition noted. The Department will confer with the US DE to clarify the extensions in place ...

View of Responsible Officials The Department does not concur. The Department notes extensions are in place related to COVID-19 and the Tydings Amendment through the Department of Education mitigating the condition noted. The Department will confer with the US DE to clarify the extensions in place and resolve any disparities identified within the finding. Anticipated Completion Date: Completed as of the date of this report Contact Person: Lindsey Labonville, Melissa White Rejoinder Based on the supporting documentation provided by the Department, it did not appear that the expenses identified within the condition found were charged to the correct period of performance during the liquidation period. Subsequently management adjusted the CAN the expenses related to which would correct the condition found.

View Audit 49723 Questioned Costs: $1

Finding 59395 (2022-003)

Significant Deficiency 2022

State of New Hampshire

NH

Special Tests & Provisions Significant Deficiency Equipment & Real Property Management § 200.303

View of Responsible Officials We concur. The Department has been saving and scanning the inventory sheets that are accompanied with the daily EBT card delivery since May 2022. We believe this current control in place allows us to remain in compliance with all requirements. We currently save the ...

View of Responsible Officials We concur. The Department has been saving and scanning the inventory sheets that are accompanied with the daily EBT card delivery since May 2022. We believe this current control in place allows us to remain in compliance with all requirements. We currently save the inventory sheets in a folder with the daily date as the title and save them in the correct monthly folder. Those monthly folders will then be kept in a yearly folder. Anticipated Completion Date 02/23/2023 Contact Person Frank Beck, EBT Administrator

View Audit 49723

Finding 59364 (2022-004)

Material Weakness 2022

School Town of Munster

IN

School Nutrition Programs Subrecipient Monitoring Cash Management § 200.302 § 200.303 § 200.327 § 200.328 § 200.329

Contact Person Responsible for Corrective Action: Jessica Espinoza Contact Phone Number: (219) 836-9111 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: There has been turnover in the finance department and the past employees who would have been respo...

Contact Person Responsible for Corrective Action: Jessica Espinoza Contact Phone Number: (219) 836-9111 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: There has been turnover in the finance department and the past employees who would have been responsible for this are no longer here. There are already internal controls in place to ensure that the monthly sponsor claims submitted match the school?s meal count reports. The Treasurer will continue to ensure that everything is correctly entered before submission. Anticipated Completion Date: March 2023

View Audit 55071

Finding 59347 (2022-001)

Significant Deficiency 2022

Margaret B. MacK Supportive Housing Corporation Hud Proj. #017-Hd038

CT

Internal Control / Segregation of Duties Significant Deficiency

Supportive Housing for Persons With Disabilities ? Assistance Listing No. 14.181 Criteria or Specific Requirement: Department of Housing and Urban Development requires any surplus funds in the project funds account at the end of the fiscal yea...

Supportive Housing for Persons With Disabilities ? Assistance Listing No. 14.181 Criteria or Specific Requirement: Department of Housing and Urban Development requires any surplus funds in the project funds account at the end of the fiscal year to be deposited in a federally insured account within 60 days following the end of the fiscal year. Condition: As of June 30, 2022, Margaret B. Mack Supportive Housing Corporation has a surplus cash of $12,687. A residual receipt account was not established and the required deposit was not made within 60 days following the end of the fiscal year. Questioned costs: None Context: We reviewed the surplus cash calculation noting that Margaret B. Mack Supportive Housing Corporation has a surplus cash of $12,687 at the end of the fiscal year. A residual receipt account should have been established and the surplus cash should have been deposited within 60 days following the end of the fiscal year. Cause: This was an oversight by management. Eject: A residual receipt account was not properly established and the required deposit was not made as required by the Department of Housing and Urban Development. Recommendation: We recommend that management establish the residual receipt account and make the required deposit as soon as possible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Immediately and going forward the related party payable will not be included in the residual receipt?s calculation. Management will be directed to establish a residual receipt account. Name of the contact person responsible for corrective action: Angela Westwood, CFO Planned completion date for corrective action plan: By May 1 an account will be established for this receipt.

View Audit 54626

Finding 59337 (2022-001)

Significant Deficiency 2022

The Northern Forest Center, Inc.

NH

Reporting Significant Deficiency Internal Control / Segregation of Duties

FINDING?FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY 2022-001 Financial Statement Preparation The Center's internal control over financial reporting does not end at the general ledger but extends to the financial statements and notes. As part of our professional services for the year ended April...

FINDING?FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY 2022-001 Financial Statement Preparation The Center's internal control over financial reporting does not end at the general ledger but extends to the financial statements and notes. As part of our professional services for the year ended April 30, 2022, Wipfli LLP assisted in drafting the financial statements and notes. It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with this condition because of cost or other considerations. Because the Center relies on Wipfli LLP to provide the necessary understanding of current accounting and disclosure principles in the preparation of the financial statements and notes, a significant deficiency exists in the Center's internal controls. Management should continue to review and approve the annual financial statements and the related footnote disclosures. Action Taken: We concur with the recommendation, and will continue close review and inquiry regarding the financial statements or financial statement matters. Additionally we will discuss and consider steps to be taken to address this deficiency further prior to next year's audit.

View Audit 56672

Finding 59308 (2022-003)

Material Weakness 2022

Prattsburgh Central School

NY

Internal Control / Segregation of Duties

Adjusting Journal Entries and Required Disclosures to the Financial Statements Year ended June 30, 2022 Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the District should continue to review and accept both ...

Adjusting Journal Entries and Required Disclosures to the Financial Statements Year ended June 30, 2022 Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new 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: The District has received, reviewed and approved all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information 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. Mr. Kory Bay (Superintendent) will continue to review and approve the proposed adjusting journal entries, footnote disclosures and draft financial statements for the year ending June 30, 2023.

View Audit 55642

Finding 59307 (2022-002)

Significant Deficiency 2022

Memorial Hospital of Laramie County D/b/a Cheyenne Regional Medical Ce

WY

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Federal Financial Assistance Listing/CFDA #93.332 Finding Summary: There was no evidence retained that the Medical Center?s com...

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Federal Financial Assistance Listing/CFDA #93.332 Finding Summary: There was no evidence retained that the Medical Center?s compliance and financial reports submitted to the Department of Health and Human Services were reviewed and approved prior to submission. Responsible Individuals: Lead Navigator ? Dasa Robertson Program Director ? Jason Mincer Corrective Action Plan: One step will be added to the current plan: Existing steps: 1. Weekly, individual Enroll Wyoming Navigators input required information (meetings with consumers, partners, tabling events, presentations, and marketing numbers) into the reporting spreadsheet. 2. Lead Navigator, Dasa Robertson, verifies the information input by Navigators is accurate, follows the reporting guidelines from the Department of Health and Human Services and works with the Navigators to change any info that needs adjusted. Once this is completed, she performs a final review and approves the information. 3. Lead Navigator, Dasa Robertson, uploads the information from the reporting spreadsheet into the online forms in the federal HIOS system, so that the Department of Health and Human Services can access this information. New Step: ? Prior Step 3, Program Director, Jason Mincer will review and approve the data input into the reporting spreadsheet by Navigators and the Lead Navigator. If red flags (high or low values) are identified, he will reach out to the Navigator for clarification and needed adjustments will be made. As a portion of his weekly meeting with each staff person the Program Director will familiarize himself with the projects each person is working on to assure prepare for review and approval. Once deemed satisfactory, the Program Director will electronically initial in the reporting spreadsheet to denote review and approval for submission. ? Once approved by the Program Director, the Lead Navigator will submit the information to the Department of Health and Human Services through HIOS. ? The same process will be used to review monthly, quarterly, and annual reports aggregated and submitted to HIOS. Anticipated Completion Date: The new process will begin with the filling of the weekly reports on 3/31/23.

View Audit 54541

Finding 59304 (2022-002)

Significant Deficiency 2022

Tri-County Senior Citizens and Housing, Inc.

CO

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Finding 2022-002:Section 8 Project-Based Cluster Federal Assistance Number: 14.182 and 14.195 U.S. Department of Housing and Urban Development Compliance Requirements: Cash Management, Eligibility, Reporting Type of finding: Internal Control Over Compliance (significant deficiency) Reco...

Finding 2022-002:Section 8 Project-Based Cluster Federal Assistance Number: 14.182 and 14.195 U.S. Department of Housing and Urban Development Compliance Requirements: Cash Management, Eligibility, Reporting Type of finding: Internal Control Over Compliance (significant deficiency) Recommendation: The Organization should strengthen its internal controls with adopted policies and procedures to ensure a review process is established through adequate segregation of duties. The Organization should consider assessing and realigning the duties and responsibilities of administrative staff allowing the administrator to act in a more supervisory position. Action Taken: This is not a "non-compliance" finding, however, management and the Board understand that internal controls and best management practices need to be strengthened. Management will review job descriptions and evaluate the number of staff needed to strengthen internal controls. Policies and procedures will be reviewed and adopted to segregate duties for best management practices in internal controls given the size of the organization we are. If the U.S. Department of Housing and Urban Development have questions regarding this plan, please call the responsible party at (719) 852-5778. Sincerely yours, Karla Shriver Managing Board Member Tri-County Senior Citizens and Housing, Inc.

View Audit 51940

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