Corrective Action Plans

Finding 37983 (2022-004)

Material Weakness 2022

IN

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

FINDING 2022-004 Person Responsible for Corrective Action: Duane Ullom Contact Phone Number: 574-739-1416 Views of Responsible Official: We concur with the finding. We feel the explanation provided in Finding 2022-001 error three, provides an adequate explanation as to the occurrence as reported in ...

FINDING 2022-004 Person Responsible for Corrective Action: Duane Ullom Contact Phone Number: 574-739-1416 Views of Responsible Official: We concur with the finding. We feel the explanation provided in Finding 2022-001 error three, provides an adequate explanation as to the occurrence as reported in the Condition and Context. To address the Reporting issue the Clerk Treasurer and Deputy Clerk Treasurer will both check for the accuracy of the P & E report prepared by the Grant Administrator and initial the paper report form to establish documentation for future audits and to confirm the accuracy of the report for submission. Anticipated Completion Date: August 2023

View Audit 28480

Finding 37981 (2022-001)

Significant Deficiency 2022

Voices of Stephenson County

IL

Internal Control / Segregation of Duties Reporting

It is not economically feasible to hire additional staff to resolve the segregation of duties issue. The board will continue to review financial statements, budget vs actual results, bank reconciliations and expense reports.

View Audit 29186

Finding 37977 (2022-001)

Material Weakness 2022

Onalaska School District No. 300

WA

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

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Kathleen Ahmann, Business Manager 540 Carlisle Ave Onalaska, WA 98570-9601 (360) 978-4111 e...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Kathleen Ahmann, Business Manager 540 Carlisle Ave Onalaska, WA 98570-9601 (360) 978-4111 ex. 5 Corrective action the auditee plans to take in response to the finding: The Onalaska School District will develop internal controls to ensure compliance with federal wage rate requirements. This will include inserting wage rate clauses into contracts, as well as implementing effective monitoring processes to collect and review all weekly certified payroll reports timely from contractors and subcontractors. The Onalaska School District will provide additional training and materials to ensure staff overseeing compliance with federal programs are aware of all applicable requirements. Anticipated date to complete the corrective action: ? WASBO Training in Spokane with workshop L&I Prevailing Wage Law May 4, 2023 ? Procedural Controls will be developed by July 31, 2023

View Audit 29519

Finding 37975 (2022-006)

Significant Deficiency 2022

Middle MacOupin Health Care Systems and Affiliates

IL

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Management will enhance internal controls to ensure that approval from HUD is obtained in writing before entering into capital leases.

View Audit 28698

Finding 37974 (2022-005)

Significant Deficiency 2022

Middle MacOupin Health Care Systems and Affiliates

IL

Special Tests & Provisions HUD Housing Programs Significant Deficiency

Management will enhance internal controls to ensure that there is documentation of review and approval of all disbursements.

View Audit 28698

Finding 37971 (2022-005)

Material Weakness 2022

Westmoreland County Community College

PA

Reporting Internal Control / Segregation of Duties

The college has created a master shared calendar for accounting and the grants/foundation offices. to ensure that all due dates for grants and reporting are known and submissions are made by those due dates. The accounting administration has already created the shared calendar with due dates in acc...

The college has created a master shared calendar for accounting and the grants/foundation offices. to ensure that all due dates for grants and reporting are known and submissions are made by those due dates. The accounting administration has already created the shared calendar with due dates in accordance with the foundation/grants office. The accounting administration will ensure due dates are complied with starting with FY23.

View Audit 28760

Finding 37970 (2022-004)

Material Weakness 2022

Westmoreland County Community College

PA

Allowable Costs / Cost Principles Period of Performance Internal Control / Segregation of Duties

Grants will be reconciled to ensure that all annual expenditures meet the grant budget and outcomes. The accounting and grants/foundation offices will work in partnership to ensure compliance. All documentation will be on file with the grants. The accounting administration will ensure this is don...

Grants will be reconciled to ensure that all annual expenditures meet the grant budget and outcomes. The accounting and grants/foundation offices will work in partnership to ensure compliance. All documentation will be on file with the grants. The accounting administration will ensure this is done and the process has already started in FY23.

View Audit 28760

Finding 37952 (2022-005)

Significant Deficiency 2022

Commonwealth Ports Authority

MP

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

Finding No 2022-005 Name of Contact Person: Skye Lynn L. Aldan Hofschneider, Comptroller Corrective Action: CPA agrees with the finding. CPA has submitted all required quarterly reports and will continue to submit the required reports timely. Proposed Completion Date: July 31, 2023

View Audit 29568

Finding 37943 (2022-001)

Significant Deficiency 2022

Village Cooperative of Fort Collins

CO

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 28352

Finding 37936 (2022-003)

Material Weakness 2022

Wahluke School District No.73

WA

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

Finding ref number: 2022-003 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Gabriela Chacon, 411 E Saddle Mountain Dr. Mattawa, WA 99349 Tel: (509) 932-4565 Ext: 303...

Finding ref number: 2022-003 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Gabriela Chacon, 411 E Saddle Mountain Dr. Mattawa, WA 99349 Tel: (509) 932-4565 Ext: 3031 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The Wahluke School District concurs with this finding. The following corrective actions will be taken: ? The Director of Finance will develop and implement a procedure that will ensure that all the wage requirements for public works are met. ? The procedure will identify a key person that will ensure that the district is receiving copies of the certified payroll reports on a weekly basis, form the start of the project to the completion of the project. Anticipated date to complete the corrective action: 08/31/2023

View Audit 29466

Finding 37924 (2022-003)

Significant Deficiency 2022

Help-New Mexico, Inc.

NM

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management § 200.514

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture 2022-003 SNAP Employment and Training Program ? Assistance Listing No. 10.537 Recommendation: We recommend that management improve internal control monitoring activities and provide training to staff regarding timely reimbursemen...

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture 2022-003 SNAP Employment and Training Program ? Assistance Listing No. 10.537 Recommendation: We recommend that management improve internal control monitoring activities and provide training to staff regarding timely reimbursement requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This deficiency was caused as a result of the change in personnel. In late 2021, all of the accounting personnel for Help left the company and were replaced. Unfortunately, due to this untimely and unexpected departure of key personnel, Help management was unaware of some necessary processes and was not able to properly train the new staff in all matters. Help management will provide additional training to those responsible for preparation and review of the reimbursement requests. In addition, processes will be implemented to ensure that all reimbursement requests are completed on a timely basis in accordance with funding requirements. Names of the contact persons responsible for corrective action: Alicia Nunez, CFO, 602-257-0700 Maria Spelleri, General Counsel, 602-257-6719 Planned completion date for corrective action plan: June 2023

View Audit 38099

Finding 37916 (2022-005)

Material Weakness 2022

Paris Union School District No. 95

IL

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

Finding No. 2022-005 ? Internal Controls over Compliance of Federal Awards (Partial Repeat 2021-007) Condition: 1) During testing of compliance over disbursements, we noted the following: a. One (1) transaction that did not have indication of review or approval on the supporting documentation b. One...

Finding No. 2022-005 ? Internal Controls over Compliance of Federal Awards (Partial Repeat 2021-007) Condition: 1) During testing of compliance over disbursements, we noted the following: a. One (1) transaction that did not have indication of review or approval on the supporting documentation b. One (1) instance where the District paid sales tax in the amount of $135.71 c. One (1) instance where the District paid for a software subscription for the period 07/01/23-06/30/24, which is outside of the program period 2) During testing of compliance over reporting, we noted the following: a. One (1) instance where the expenditure report was filed five (5) days late b. Two (2) instances where the District appeared to complete the expenditure report submitted to Illinois State Board of Education from the budget versus the actual general ledger detail Plan: The District will appoint an individual that is knowledgeable, or provide the appropriate training, of the federal compliance requirements set forth in the Code of Federal Regulation to oversee the District?s federal programs to ensure the District is in compliance with all applicable federal compliance requirements. Anticipated Date of Completion: Immediately upon learning of issue Name of Contact Person: Dr. Jeremy Larson, Superintendent

View Audit 33929 Questioned Costs: $1

Finding 37914 (2022-001)

Significant Deficiency 2022

Family Services of Westchester, Inc.

NY

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Family Services of Westchester, Inc. Corrective Action Plan February 27, 2023 U.S. Department of Health and Human Services Family Services of Westchester, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. CohnReznick LLP 1301 Avenue ...

Family Services of Westchester, Inc. Corrective Action Plan February 27, 2023 U.S. Department of Health and Human Services Family Services of Westchester, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the number in the schedule. FINDINGS ? FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Head Start Cluster: Assistance Listing Number 93.600 SIGNIFICANT DEFICIENCIES Finding 2022-001 ? Inaccurate SEFA, Reporting Recommendation: We recommend that the Organization strengthen its policies and procedures for the identification of Federal awards, including pass-through federal funds to subrecipients, to ensure a complete and accurate SEFA is prepared in a timely manner and in accordance with the requirements of the Uniform Guidance. Action Taken There was an oversight in the completion of the SEFA resulting in not including passthrough federal funds given to subrecipients. Going forward, workflow has been amended to take into account any subawards given to subrecipients of federal funds, to ensure inclusion of the information in the SEFA. Completion Date: February 27, 2023 If the U.S Department of Health and Human Services has questions regarding this plan, please call Maria Mazzotta at (914)502-1470. Sincerely yours, Maria Mazzotta Chief Finance Officer

View Audit 34307

Finding 37913 (2022-002)

Significant Deficiency 2022

Butler County Health Center

MO

Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency

FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF AGRICULTURE (USDA) 2022-002 Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) ? Assistance Listing No. 10.557; Contract No. ERS04521039; Grant period ? Year Ended December 31, 2021. Signif...

FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF AGRICULTURE (USDA) 2022-002 Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) ? Assistance Listing No. 10.557; Contract No. ERS04521039; Grant period ? Year Ended December 31, 2021. Significant Deficiency: As discussed at Finding 2021-001, adequate segregation of duties is not present with Butler County Health Center, including duties within the WIC federal program. Employee turnover of key positions recently impacts the application of adequate segregation of duties. These areas should be reviewed periodically, and consideration given to improving the segregation of duties within the Center. CORRECTIVE ACTION PLAN The Operations Director is the lead staff on Financial Statements. Financial Statements will be filed on a shared "G" drive with access allowed to the Operations Director, Administrator and Office Manager. Al l employee passwords will be submitted to the Operations Director and placed on a shared G" drive with access allowed to the Administrator. This action will be done annually. The Administrator and Operations Director receives a hard copy of the monthly Financial Statements from KMT. This Financial Statement is kept in a binder in the Operations Director's Office where the Administrator and Office Manager have access. The Butler County Health Department will obtain in writing the objectives of the services that KMT will provide and what they are responsible for, as well as what the Health Department is responsible for in regard to making sure the books are complete and accurate. Contact Person: Emily Goodin, Administrator

View Audit 31352

Finding 37912 (2022-003)

Significant Deficiency 2022

Butler County Health Center

MO

Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency

DEPARTMENT OF HEALTH AND SENIOR SERVICES 2022-003 Immunization Cooperative Agreements - Assistance Listing No. 93.268; Grant period ? Year Ended December 31, 2022. Significant Deficiency: As discussed at Finding 2022-001, adequate segregation of duties is not present with Butler County Health C...

DEPARTMENT OF HEALTH AND SENIOR SERVICES 2022-003 Immunization Cooperative Agreements - Assistance Listing No. 93.268; Grant period ? Year Ended December 31, 2022. Significant Deficiency: As discussed at Finding 2022-001, adequate segregation of duties is not present with Butler County Health Center, including duties within the Immunization Cooperative Agreements federal program. These areas should be reviewed periodically, and consideration given to improving the segregation of duties within the Center. CORRECTIVE ACTION PLAN The Operations Director is the lead staff on Financial Statements. Financial Statements will be filed on a shared "G" drive with access allowed to the Operations Director, Administrator and Office Manager. All employee passwords will be submitted to the Operations Director and placed on a shared G" drive with access allowed to the Administrator. This action will be done annually. The Administrator and Operations Director receives a hard copy of the monthly Financial Statements from KMT. This Financial Statement is kept in a binder in the Operations Director's Office where the Administrator and Office Manager have access. The Butler County Health Department will obtain in writing the objectives of the services that KMT will provide and what they are responsible for, as well as what the Health Department is responsible for in regard to making sure the books are complete and accurate. Contact Person: Emily Goodin, Administrator

View Audit 31352

Finding 37902 (2022-001)

Significant Deficiency 2022

Sacred Heart Manor, Inc.

OH

Questioned Costs Internal Control / Segregation of Duties Reporting

CORRECTIVE ACTION PLAN September 29, 2022 U.S. Department of Housing and Urban Development Sacred Heart Manor, Inc. respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: HW&Co. 23240 Chagrin Blvd, Suite...

CORRECTIVE ACTION PLAN September 29, 2022 U.S. Department of Housing and Urban Development Sacred Heart Manor, Inc. respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: HW&Co. 23240 Chagrin Blvd, Suite 700 Cleveland, OH 44122-5450 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT AND FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-001 Supportive Housing for the Elderly ? CFDA #14.157 Recommendation: Sacred Heart Manor, Inc. should deposit underfunded amount into the replacement reserve account. Action Taken: Sacred Heart Manor, Inc. agrees with the recommendation. Management has corrected all items and completed the deposit into the replacement reserve account on September 29, 2022. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Fred Berry at 330-384-1555

View Audit 37652 Questioned Costs: $1

Finding 37887 (2022-001)

Significant Deficiency 2022

Omak School District No. 19

WA

Subrecipient Monitoring Equipment & Real Property Management Procurement, Suspension & Debarment

Finding ref number:2022-001 Finding caption:The District did not have adequate internal controls over allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Scott Haeberle 619 W. Bartlett Avenue Omak, WA 98841 (509) 826-0320 C...

Finding ref number:2022-001 Finding caption:The District did not have adequate internal controls over allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Scott Haeberle 619 W. Bartlett Avenue Omak, WA 98841 (509) 826-0320 Corrective action the auditee plans to take in response to the finding: To ensure future compliance with Federal requirements related to the Emergency Connectivity Fund grant, the District will confirm and document the unmet needs for all students or staff that receive use of equipment or services funded by the program. All staff associated with the grant will be provided with the requirements for determining unmet needs and eligibility for claim. Anticipated date to complete the corrective action: September 1, 2023

View Audit 35202

Finding 37886 (2022-002)

None 2022

Ryder Assisted Care Ii, Inc.

PR

HUD Housing Programs Internal Control / Segregation of Duties

Finding Number: 2022-2 The inspections had not been carried out due to different situations with tenants. The Project Administrator was re oriented about the importance of complying with this annual physical inspection requirement.

View Audit 32670

Finding 37885 (2022-001)

None 2022

Ryder Assisted Care Ii, Inc.

PR

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 day...

Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 days of the invoice was received.

View Audit 32670

Finding 37883 (2022-001)

Significant Deficiency 2022

Housing Authority of the County of Contra Costa

CA

Questioned Costs HUD Housing Programs Significant Deficiency

Corrective Action Plan For the year ended March 31, 2022 U.S. Department of Housing and Urban Development: The Housing Authority of the County of Contra Costa respectfully submits the following corrective action plan for the year ended March 31, 2022. Auditor: Novogradac and Company, LLP Ce...

Corrective Action Plan For the year ended March 31, 2022 U.S. Department of Housing and Urban Development: The Housing Authority of the County of Contra Costa respectfully submits the following corrective action plan for the year ended March 31, 2022. Auditor: Novogradac and Company, LLP Certified Public Accountants 1144 Hooper Avenue Suite 203 Toms River, New Jersey 08753 The findings from the March 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings ? Federal Award Program Audit Finding 2022-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance ? N. Special Tests and Provisions ? Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Findings ? Federal Award Program Audit (continued) Finding 2022-001 (continued) Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. On May 4, 2021, HUD issued Notice PIH 2021-14(HA). In this notice, HUD recognized the unprecedented challenge the COVID-19 pandemic poses to PHAs in carrying out the most essential of their HCV program administrative responsibilities. The notice allowed for the Authority to rely on the owner's certification that the owner has no reasonable basis to have knowledge that life-threatening conditions exist in the unit or units in questions. At minimum, the PHA must require the owner?s certification. However, the PHA may add other requirements or conditions in addition to the owner?s certification, but is not required to do so. The PHA is required to conduct an HQS inspection on the unit as soon as reasonably possible but no later than June 30, 2022. Condition: Based upon inspection of the Authority?s files and on discussion with management there were units that did not have annual inspections or owner?s certifications performed during the audit period. Context: Of a sample size of sixty-five (65) tenant files, the following information was unavailable for examination at the time of audit: ? Annual inspection report or owner?s certification was missing in two (2) files Our sample size is statistically valid. Known Questioned Costs: $41,038 Cause: There is significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the deficiencies in the Section 8 Housing Choice Vouchers Program and has implemented internal control procedures in 2022 that will ensure compliance of federal regulations. Those controls consist of the weekly monitoring of two reports generated by the agency business software which identify subsidized units missed by the inspection scheduler. Ingrid Layne, the Director of Assisted Housing will be responsible to implement this corrective action by March 31, 2023. Schedule of Prior Year Federal Audit Findings There were no findings or questioned costs in the prior year. If the U.S. Department of Housing and Urban Development has any questions regarding this plan, please call Ingrid Layne, the Director of Assisted Housing at (925) 957-7010. Sincerely yours, Ingrid Layne, Director of Assisted Housing

View Audit 33397 Questioned Costs: $1

Finding 37877 (2022-001)

Significant Deficiency 2022

Montello School District

WI

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Finding #2022-001 ? Limited Segregation of Duties (Prior Year Finding #2021-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detecte...

Finding #2022-001 ? Limited Segregation of Duties (Prior Year Finding #2021-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: The condition is due to limited staff available. Criteria: Internal controls should be in place that provide adequate segregation of duties. Generally, a system of internal control contemplates separation of duties such that no individual has responsibility to execute a transaction, have physical access to the related assets, and have responsibility or authority to record the transaction. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the district?s operations. Response: We agree with this finding and continue to work to achieve segregation of duties whenever cost effective. The cash disbursements process includes approval of purchase orders and matching of approved purchase orders with invoices. Review of account coding is performed by the district accounting staff. The payroll disbursement process includes approval of timesheets and review of coding on an ongoing basis. The Board of Education reviews budget to actual information along with disbursement information monthly. Contact Person: Cheryl Troost Anticipated Completion: Not applicable

View Audit 32082

Finding 37875 (2022-003)

Material Weakness 2022

Arts Council of Indianapolis, Inc.

IN

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2022-03 Close-out Reporting Condition: An effective internal control system was not in place at the Organization to ensure compliance with requirements related to the grant agreement and post-award requirements for closeout and the reporting compliance requirement. Corrective Actions Take...

Finding 2022-03 Close-out Reporting Condition: An effective internal control system was not in place at the Organization to ensure compliance with requirements related to the grant agreement and post-award requirements for closeout and the reporting compliance requirement. Corrective Actions Taken or Planned: Management agrees with the recommendation and has implemented the following steps. General status updates of all federal contracts have been submitted to and accepted by the grantor on a regular basis. However, the Organization overlooked the specific reporting requirements of the federal contract that was completed during the year under audit. To address this issue, the Organization has implemented a checklist of requirements for each federal contract that includes documenting all reporting requirements under the contract and with a step that includes calendaring the reports to ensure deadlines are not missed.

View Audit 37253

Finding 37873 (2022-001)

Material Weakness 2022

Arts Council of Indianapolis, Inc.

IN

Questioned Costs Cash Management Material Weakness

Finding 2022-01 Internal Control Over Payroll Condition: An effective internal control system was not in place at the Organization to ensure that employee work hours charged to federal contracts were properly recorded, tracked, approved, and accurate prior to submitting reimbursement claims. Corr...

Finding 2022-01 Internal Control Over Payroll Condition: An effective internal control system was not in place at the Organization to ensure that employee work hours charged to federal contracts were properly recorded, tracked, approved, and accurate prior to submitting reimbursement claims. Corrective Actions Taken or Planned: Management agrees with the recommendation and has implemented the following steps. The employees charged to the federal contracts are salaried employees and do not prepare time sheets in the normal course of business. However, the Organization utilizes a time reporting worksheet template provided by the grantor to report employee work hours. This worksheet includes employee name, date, and hours worked per federal contract. The Organization has added the step of including written approval by the employee and the employee?s supervisor on the aforementioned time reporting worksheet to confirm the accuracy of the information submitted.

View Audit 37253 Questioned Costs: $1

Finding 37862 (2022-002)

Significant Deficiency 2022

Duckwater Shoshone Tribe

NV

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

2022-002 ? Allowable Costs Corrective action plan: The Finance Manager will submit requests to void checks in the accounting system to the Accounts Payable Clerk. The Accounts Payable Clerk will process the void, and will submit an unposted transaction report of the voided check to the Finance Manag...

2022-002 ? Allowable Costs Corrective action plan: The Finance Manager will submit requests to void checks in the accounting system to the Accounts Payable Clerk. The Accounts Payable Clerk will process the void, and will submit an unposted transaction report of the voided check to the Finance Manager. The Finance Manager will verify that the check is being voided in the correct period, and then post the void to the general ledger. This process should ensure that all checks are voided accurately and timely. When the Council approves a pay increase for an individual(s), the Tribal Manager shall notify Human Resources in writing of the increase and the effective date of the increase for that employee. Human Resources will prepare a Personnel Action Form (PAF) using the information provided. The date of completion of the form will also be indicated on the PAF. One copy of the PAF will be placed in the employee?s Personnel File, and one copy of the PAF will be forwarded to the Payroll Clerk for entry into the accounting system. Employee rates will not be changed in the payroll system without a corresponding PAF. Personnel responsible for corrective action: Finance Manager (Lisa Donham) Estimated corrective action completion date: December 31, 2023

View Audit 28722

Finding 37859 (2022-004)

Significant Deficiency 2022

Door County Economic Development Corporation

WI

Subrecipient Monitoring Reporting Significant Deficiency

2022-004 Special Reporting Supporting Documentation Reporting ? Economic Development Assistance?Revolving Loan Fund ? CFDA No. 11.307 Recommendation: Door County Economic Development Corporation should create an internal monitoring system to document future review of the ED-209 reports and verify t...

2022-004 Special Reporting Supporting Documentation Reporting ? Economic Development Assistance?Revolving Loan Fund ? CFDA No. 11.307 Recommendation: Door County Economic Development Corporation should create an internal monitoring system to document future review of the ED-209 reports and verify that supporting documentation is attached and retained for review during future audits and to also ensure future reports are filed prior to their due date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will continue working to ensure that all activities related to federal award programs are filed in a timely manner and retained for review. Name(s) of the contact person(s) responsible for corrective action: Michelle Lawrie Planned completion date for corrective action plan: Ongoing

View Audit 28721

Corrective Action Plans

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