Corrective Action Plans

Finding 46530 (2022-001)

Material Weakness 2022

SD

Internal Control / Segregation of Duties Material Weakness Reporting

Parkston School District Business Manager, Craig Bruening, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff members employed in the district's business office. Staffing the office at an efficient and financially f...

Parkston School District Business Manager, Craig Bruening, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff members employed in the district's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for the internal controls. Parkston School District adopted an Internal Controls and Procedures policy in January 2019 that we are following. We are aware of the weakness in internal controls and will adhere to policies and procedures we have in place while providing compensating controls to reduce the risk. This will be an ongoing process.

View Audit 45465

Finding 46528 (2022-008)

Significant Deficiency 2022

Dallas County

IA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

A policy and procedures will be established to ensure the Project and Expenditure Report is submitted prior to the reporting deadline. Estimated Date of Completion April 30, 2023

View Audit 42577

Finding 46525 (2022-002)

Material Weakness 2022

Housing Authority of the City of Hoboken

NJ

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

View of Responsible Officials and Corrective Actions: The following steps have been and are being taken regarding tenant certifications: 1. After contracting a third-party entity to review 10% of our files in Oct 2022, findings of said review led to the recommendation to retrain staff. 2. All Manage...

View of Responsible Officials and Corrective Actions: The following steps have been and are being taken regarding tenant certifications: 1. After contracting a third-party entity to review 10% of our files in Oct 2022, findings of said review led to the recommendation to retrain staff. 2. All Managers and assistant Managers received HCV & PH Rent Calculation Training In June 2023. 3. We are also currently working with our TA from HUD, Ms. Valerie Jackson. Ms. Jackson has identified, and is about to roll out training for our staff, to uniform and streamline our tenant files.

View Audit 44959

Finding 46523 (2022-001)

Significant Deficiency 2022

Harrison County, Mississippi

MS

Reporting Significant Deficiency Program Income

Item 2022-001 Significant Deficiency in Internal Control over Compliance Program Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing 21.027 Compliance Requirement: Reporting Criteria: The U.S. Department of Treasury SLFRF Compliance and Reporting Guidance requires the Coun...

Item 2022-001 Significant Deficiency in Internal Control over Compliance Program Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing 21.027 Compliance Requirement: Reporting Criteria: The U.S. Department of Treasury SLFRF Compliance and Reporting Guidance requires the County prepare quarterly submissions of the Project and Expenditure Report. The 2022 Compliance Supplement identifies multiple Key Line Items in the report, including cumulative expenditures and current period expenditures. Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with by submitting the reports accurately. Condition: For the fiscal year under audit, the Project and Expenditure Report reported cumulative expenditures as program income, and the total obligation was reported as cumulative expenditures before the amounts had actually been spent. Cause: The County followed a process for reviewing the reports and understanding program requirements; however, the new and emerging nature of the program and related guidance limited the internal knowledge necessary to identify the errors. Effect: Required reports submitted to the Federal Agency contained inaccuracies to identified key elements. Recommendation: We recommend that the County expand its review process for key reports to consider if new or emerging funding merits additional staff training or the engagement of outside assistance. PERSON RESPONSIBLE FOR CORRECTION ACTION: Becky Haynes, County Auditor CORRECTIVE ACTION PLANNED: We agree with the finding and have initiated discussions to provide training and implement procedures to ensure compliance. ANTICIPATED COMPLETION DATE: September 30, 2023

View Audit 44958

Finding 46507 (2022-002)

Material Weakness 2022

Hamilton College

NY

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.328 § 200.329

Corrective Action Plan - Finding 2022-002 We agree with the finding and observations, which are consistent with Finding 2021-002, and specifically note the following coorective actions that were implemented subsequent to June 30, 2022: - The Chief of Staff will contact the DOE to determine if pa...

Corrective Action Plan - Finding 2022-002 We agree with the finding and observations, which are consistent with Finding 2021-002, and specifically note the following coorective actions that were implemented subsequent to June 30, 2022: - The Chief of Staff will contact the DOE to determine if past reports not filed should be submitted at this time and if reports filed with incorrect amounts should be corrected. - The Associate VP for Finance & Controller will review HEERF repoting requirements to ensure any future reporting required is submitted on a timely basis. - The Associated VP for Finance & Controller will review any future reporting for HEERF funds before submission to ensure they reconcile to the College's accounting records. Responsible Official - Gillian King, Chief of Staff Anticipated Completion Date: Completed

View Audit 41211

Finding 46494 (2022-003)

Material Weakness 2022

Eastbrook Community School Corporation

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

FINDING 2022-003 ? ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND REPORTING Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Person's Phone Number: 765-664-0624 Views of Responsible Official: There is no disagreement with the audit finding. Descriptio...

FINDING 2022-003 ? ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND REPORTING Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Person's Phone Number: 765-664-0624 Views of Responsible Official: There is no disagreement with the audit finding. Description of Correction Action Plan: The recipients of the ESSER Data Reporting notice from the Indiana Department of Education, which include the director of curriculum and assessment and the business manager, will work together to ensure the data reports are properly completed, approved, and submitted by the due date. The director of curriculum and assessment will complete the reports and present them to the business manager who will review and approve the reports. The director of curriculum and assessment will submit the reports and make record of the date and time submitted. Anticipated Completion Date: March 24, 2023

View Audit 53375

Finding 46492 (2022-002)

Significant Deficiency 2022

City of Fairfield

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-002 Federal Agency: U.S. Department of the Treasury Program/Cluster: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-through: N/A Award No. and Year: N/A Compliance Requirement: Reporting Type of Finding: Significant Deficiency Views of...

Finding 2022-002 Federal Agency: U.S. Department of the Treasury Program/Cluster: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-through: N/A Award No. and Year: N/A Compliance Requirement: Reporting Type of Finding: Significant Deficiency Views of Responsible Officials and Corrective Action Plan: The questioned submission was reviewed multiple times, the documents were reviewed prior to the submission through meetings, confirmation emails and the saving of the reports on a shared folder. We believe these procedures were sufficient for documenting the review process taking into account that the Treasury submission system is a single submit system that lacks the maker / checker (approver) feature. We do not believe this finding is a significant deficiency as noted by the Auditors. Moving forward we will add the additional step of having the reviewer sign off on the online report (printout) prior to submission. Responsible Individual(s): Ashely Doyle, Budget Officer Anticipated Completion Date: March 15, 2023

View Audit 53374

Finding 46488 (2022-001)

Significant Deficiency 2022

Village Cooperative of Clinton

IA

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 52129

Finding 46480 (2022-002)

Significant Deficiency 2022

Aid Upstate

SC

Cash Management Significant Deficiency Internal Control / Segregation of Duties

Contact Person: Tracy Carr, Andrew Hall Management Response: We agree with the auditors? comments and the following action plan will be taken to implement internal control procedures to allow proper segregation of duties: Grant reimbursement requests are often prepared with a small window befor...

Contact Person: Tracy Carr, Andrew Hall Management Response: We agree with the auditors? comments and the following action plan will be taken to implement internal control procedures to allow proper segregation of duties: Grant reimbursement requests are often prepared with a small window before the due date. Additional requirements have added time to properly prepare reimbursement reports. Gathering all supporting documentation before submission has increased the time needed before the complete reimbursement request package is ready. While preparing the reimbursement requests, a staff member, other than the preparer, will review the reports before submission for completion. Completion Date: Beginning September 1, 2023 and thereafter.

View Audit 51892

Finding 46475 (2022-001)

Material Weakness 2022

Red River Parish School Board

LA

Questioned Costs Material Weakness Matching / Level of Effort / Earmarking § 200.303 § 200.326

Program Name: Education Stabilization Fund ? Assistance Listing 84.425D & 84.425U Condition: All construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act as supplemented by the Department of Labor regulations. This ...

Program Name: Education Stabilization Fund ? Assistance Listing 84.425D & 84.425U Condition: All construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act as supplemented by the Department of Labor regulations. This includes a requirement for the contractor to submit to the non-Federal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Corrective Action Plan: Management will work with contractors to get provisions included in construction contracts in progress and ensure new contracts have required provisions and obtain certified payrolls. Person Responsible for Corrective Action: David Jones, Business Manager Anticipated Completion Date ? FY2023

View Audit 51383 Questioned Costs: $1

Finding 46472 (2022-003)

Material Weakness 2022

Weston School District

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding #2022-003 ? Material Adjustments Condition: Johnson Block and Company, Inc., proposed numerous adjusting journal entries. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the...

Finding #2022-003 ? Material Adjustments Condition: Johnson Block and Company, Inc., proposed numerous adjusting journal entries. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the audit, a material weakness exists in the District?s internal controls. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Cause: Financial information was not recorded in a timely manner and material adjustments were needed in order to correct various transactions. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditors. In addition, new finance accounting staff are receiving training to assist with correcting this finding. Contact Person: Gary Syftestad Anticipated Completion: Ongoing

View Audit 51382

Finding 46471 (2022-001)

Material Weakness 2022

Weston School District

WI

Internal Control / Segregation of Duties

Finding #2022-001 ? Segregation of Duties Condition: The available office staff precludes a proper segregation of duties in the following control areas: cash receipts/revenues, payroll, cash disbursements, HR, and grant claims processing. Effect: Because of the lack of segregation of duties, erro...

Finding #2022-001 ? Segregation of Duties Condition: The available office staff precludes a proper segregation of duties in the following control areas: cash receipts/revenues, payroll, cash disbursements, HR, and grant claims processing. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Due to the small size of the District there is only one person in the bookkeeping department, who records all transactions and performs all reconciliations. Criteria: Checks and balances should be in place to allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct any misstatements on a timely basis. 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 but due to the size of our District and financial constraints we do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The Board of Education reviews a monthly treasurer?s report and approves all disbursements. The District has also hired a part-time accounting assistant to help segregate some duties. Contact Person: Gary Syftestad Anticipated Completion: Not Applicable

View Audit 51382

Finding 46470 (2022-001)

Significant Deficiency 2022

Village Cooperative of Albert Lea

MN

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 50619

Finding 46468 (2022-001)

Significant Deficiency 2022

Cane Pointe Apartments, Inc.

LA

Internal Control / Segregation of Duties

FINDING# 2022-001 LATE CENSUS BUREAU FILING Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action:...

FINDING# 2022-001 LATE CENSUS BUREAU FILING Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management will comply with this recommendation in the future.

View Audit 41884

Finding 46466 (2022-005)

Significant Deficiency 2022

Nassau Community College

NY

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

For 2022, quarterly reviews were being performed; however, due to the transition in personnel in the Accounting and Finance areas, the annual review was not done. The College has updated its procedures to include a review of the annual submission similar to the current practice of reviewing the quar...

For 2022, quarterly reviews were being performed; however, due to the transition in personnel in the Accounting and Finance areas, the annual review was not done. The College has updated its procedures to include a review of the annual submission similar to the current practice of reviewing the quarterly submission.

View Audit 47863

Finding 46464 (2022-004)

Significant Deficiency 2022

Nassau Community College

NY

Student Financial Aid Reporting Significant Deficiency § 200.303

The College reported the students? status to the National Student Clearinghouse (NSC). The NSC in turn is contractually engaged by the College to update NSDLS. We will work with NSC to determine why the students? status was not updated timely and ensure that student status is accurately and timely r...

The College reported the students? status to the National Student Clearinghouse (NSC). The NSC in turn is contractually engaged by the College to update NSDLS. We will work with NSC to determine why the students? status was not updated timely and ensure that student status is accurately and timely reported to NSLDS going forward.

View Audit 47863

Finding 46459 (2022-001)

Significant Deficiency 2022

California Veterans Assistance Foundation, INC

CA

Internal Control / Segregation of Duties

Management concurred with the finding and did fill the position as identified in the Schedule of Prior Year Findings and

View Audit 45337

Finding 46456 (2022-002)

Significant Deficiency 2022

Realife Cooperative of Hibbing

MN

Reporting Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of Hibbing respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the October...

Housing and Urban Development Realife Cooperative of Hibbing respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the October 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance or responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 46710

Finding 46455 (2022-001)

Significant Deficiency 2022

Realife Cooperative of Hibbing

MN

Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of Hibbing respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the October...

Housing and Urban Development Realife Cooperative of Hibbing respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the October 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. FINDING 2022-001 Recommendation: We recommend that the Cooperative continue to segregate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Planned Completion Date: Not Applicable.

View Audit 46710

Finding 46454 (2022-001)

Significant Deficiency 2022

McAlister Institute for Treatment and Education, Inc.

CA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Corrective Action Plan McAlister Institute for Treatment & Education, Inc. Ling & Bouman, LLP Corrective Action Plan prepared by Steve Hubbard, Chief Financial Officer, (619) 442-0277 2022-01 ? Payroll Recommendation We recommend Management require additional training to Human Resources staff a...

Corrective Action Plan McAlister Institute for Treatment & Education, Inc. Ling & Bouman, LLP Corrective Action Plan prepared by Steve Hubbard, Chief Financial Officer, (619) 442-0277 2022-01 ? Payroll Recommendation We recommend Management require additional training to Human Resources staff and supervisors regarding meal, rest and recovery period compliance and update their policies and procedures to ensure compliant breaks. In the event of a meal break premium that occurs as the direct result of patient care, appropriate documentation should be maintained by the organization. Meal Break premiums should be automatically coded as a non-reimbursable expense and any exceptions should be manually transferred to program expenses once appropriate supporting documentation is obtained. Actions Taken or Planned on the Finding We concur with the recommendation, and it was implemented effective March 23, 2022.

View Audit 46706 Questioned Costs: $1

Finding 46452 (2022-002)

Significant Deficiency 2022

City of Fallon, Nevada

NV

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-002 Fed Agency Name: US Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Fund CFDA #: 21.027 Finding Summary: During the Single Audit, it was discovered the City did not have adequate internal controls over reports filed with the U.S. Department of Treasu...

Finding 2022-002 Fed Agency Name: US Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Fund CFDA #: 21.027 Finding Summary: During the Single Audit, it was discovered the City did not have adequate internal controls over reports filed with the U.S. Department of Treasury which resulted in incorrect information being reported. Responsible Individual: Sean Richardson, CPA City Clerk/Treasurer Corrective Action Plan: Management will closely review the project and expenditure report user guide to ensure future reports are in compliance and implement controls surrounding these reports. Anticipated Completion Date: December 2022

View Audit 45043

Finding 46450 (2022-002)

None 2022

Denver Indian Center Inc. and Subsidiary

CO

Internal Control / Segregation of Duties

Finding 2022-002 ? Allowable Activities Audit Finding: Documentation of review and approval of allowable expenses should be retained. Audit Recommendation: We recommend Denver Indian Center, Inc. and Subsidiary ensure all repeat and routine transactions have appropriate approval documented. Mana...

Finding 2022-002 ? Allowable Activities Audit Finding: Documentation of review and approval of allowable expenses should be retained. Audit Recommendation: We recommend Denver Indian Center, Inc. and Subsidiary ensure all repeat and routine transactions have appropriate approval documented. Management?s Response and Corrective Action Plan: Per the recommendation of the auditor, contracts will contain documented approval moving forward. Contact and Completion Date: Steve ReVello (steve@denverindiancenter.org), Co-Executive Director, is the contact responsible for the correction action. The expected completion date of the remedy is March 31, 2023.

View Audit 43969

Finding 46449 (2022-001)

None 2022

Denver Indian Center Inc. and Subsidiary

CO

Eligibility Internal Control / Segregation of Duties

Finding 2022-001 ? Eligibility Audit Finding: Documentation of review and approval of the participant information should be completed prior to awarding eligibility to participate in the program. Audit Recommendation: We recommend Denver Indian Center, Inc. and Subsidiary use the checklists in the...

Finding 2022-001 ? Eligibility Audit Finding: Documentation of review and approval of the participant information should be completed prior to awarding eligibility to participate in the program. Audit Recommendation: We recommend Denver Indian Center, Inc. and Subsidiary use the checklists in the participant files to ensure all information is retained and/or reviewed as the internal control over eligibility. Management?s Response and Corrective Action Plan: Per the recommendation of the auditor, all staff have been trained and checklists will be used to verify eligibility. We are also currently reviewing previous cohorts to correct the oversight. Contact and Completion Date: Steve ReVello (steve@denverindiancenter.org), Co-Executive Director, and David Wright (david@denverindian.org), HFP Manager, are the contacts responsible for the correction action. The expected completion date of the remedy is March 31, 2023.

View Audit 43969

Finding 46434 (2022-003)

Material Weakness 2022

Pleasant Hill Grade School, District 69

IL

Internal Control / Segregation of Duties Reporting

Finding No: 2022-003 Condition: The District has one office personnel that is involved in the accounting function. Therefore, the District does not have an adequate segregation of duties over accounting transactions as the employee is responsible for initiating and recording transactions in th...

Finding No: 2022-003 Condition: The District has one office personnel that is involved in the accounting function. Therefore, the District does not have an adequate segregation of duties over accounting transactions as the employee is responsible for initiating and recording transactions in the general ledger as well as performing reconciliations. In addition, the Superintendent initiates and approves all expenditures charged to the grant. There is no independent review of the expenditures to ensure they are allowable under the grant. Plan: Due to the small size of the District, it is not practical to hire additional personnel solely for the purpose of achieving an ideal segregation of duties over the accounting function. The Superintendent and the Board of Education will review and closely monitor the accounting information on a regular basis. In addition, another individual will be assigned to review and approve expenditures charged to the grants. Anticipated Date of Completion: Ongoing Name of Contact Person: Lisa Weaver, Superintendent Management Response: We agree with the finding.

View Audit 41203

Finding 46429 (2022-003)

Significant Deficiency 2022

Baltimore Regional Housing Partnership, Inc.

MD

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2022-003 Moving to Work Demonstration Program (HCVP Only) ? Federal Assistance Listing Number 14.881 Recommendation: The finding recommends BRHP review their process for tracking and scheduling inspections to ensure compliance. Explanation of disagreement with audit finding: There is no disagreement...

2022-003 Moving to Work Demonstration Program (HCVP Only) ? Federal Assistance Listing Number 14.881 Recommendation: The finding recommends BRHP review their process for tracking and scheduling inspections to ensure compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit findings. Action taken in response to the finding: The two files reviewed with missed inspections have been scheduled for the biennial inspection and have passed inspection. BRHP has added two elements to the process for scheduling biennial inspections; including a check for excluded units prior to upload of inspections needing scheduling, as well as a validation report of scheduled inspections against those requested. Additional training has been provided to key HCV staff to review audit reports and subsequent process steps. Names(s) of the contact person(s) responsible for correction action: Pete Cimbolic, Managing Director, Operations & Program Evaluation Planned completion date for corrective action plan: August 31, 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Adria Crutchfield at (667) 207-2140.

View Audit 41048

Corrective Action Plans

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