Corrective Action Plans

Finding 3213 (2022-002)

Material Weakness 2022

WA

Reporting Internal Control / Segregation of Duties § 200.512

Internal Control over Timely Filing of Data Collection Form PiPE will work with accounting consultants and audit contractors to file required financial reports in a timely manner, and will work internally with programs for narrative reports to be filed timely.

View Audit 5229

Finding 3162 (2022-002)

Significant Deficiency 2022

Boys and Girls Club of Livingston County

IL

Internal Control / Segregation of Duties Cash Management Significant Deficiency

The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. The Organization will also hire an additional grant accountant to ensure proper controls are...

The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. The Organization will also hire an additional grant accountant to ensure proper controls are in place.

View Audit 5166

Finding 3161 (2022-001)

Significant Deficiency 2022

Boys and Girls Club of Livingston County

IL

Internal Control / Segregation of Duties Cash Management Significant Deficiency

The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. The Organization will also hire an additional grant accountant to ensure proper controls are...

The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. The Organization will also hire an additional grant accountant to ensure proper controls are in place.

View Audit 5166

Finding 3145 (2022-003)

Material Weakness 2022

Aids Outreach Center

TX

Questioned Costs Reporting Internal Control / Segregation of Duties

The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was bro...

The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was brought onboard to develop and strengthen the financial function for AIDS Outreach Center Inc., The presence of the new Director has greatly improved the financial processes, and internal controls. However the Director of Finance, has not had adequate time to fully implement the corrective action plan as the prior audit was completed in September 2022. For YE 2023 AIDS Outreach Center Inc, will have had the time to fully implement controls to ensure all timesheets are completed and signed by a supervisor before reimbursement requests for the period are initiated. Program supervisor timesheets should be signed by a member of upper management.

View Audit 5138 Questioned Costs: $1

Finding 3144 (2022-002)

Material Weakness 2022

Aids Outreach Center

TX

Questioned Costs Reporting Internal Control / Segregation of Duties

The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was bro...

The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was brought onboard to develop and strengthen the financial function for AIDS Outreach Center Inc., The presence of the new Director has greatly improved the financial processes, and internal controls. However the Director of Finance, has not had adequate time to fully implement the corrective action plan as the prior audit was completed in September 2022. For YE 2023 AIDS Outreach Center Inc., will have had the time to fully implement controls to ensure that RFRs are reviewed in detail to ensure personnel expenses are supported by timesheets.

View Audit 5138 Questioned Costs: $1

Finding 3098 (2022-006)

None 2022

City of West Haven, Ct

CT

Subrecipient Monitoring Internal Control / Segregation of Duties

Compliance Finding The Education Department did not obtain and review the certified payrolls from a construction vendor to verify the contractor's compliance with prevailing wage rate requirements. The Education Department will review their procedures to ensure compliance with federal awards vendo...

Compliance Finding The Education Department did not obtain and review the certified payrolls from a construction vendor to verify the contractor's compliance with prevailing wage rate requirements. The Education Department will review their procedures to ensure compliance with federal awards vendor contract request and request the certified payrolls from the contractors or subcontractors The implementation of this recommendation will be monitored by Matthew Cavallaro, Business Manager.

View Audit 5029

Finding 3042 (2022-003)

Material Weakness 2022

El Paso Las Puertas Abiertas, Inc.

TX

Reporting Internal Control / Segregation of Duties § 200.512

Finding 2022-003 - Compliance Requirement: REPORT - Submitting audit report package and data collection to Federal Audit Clearinghouse (FAC) no later than 30 days after date of audited financial statements Management's View: Management acknowledges responsibility in reporting all data collection dat...

Finding 2022-003 - Compliance Requirement: REPORT - Submitting audit report package and data collection to Federal Audit Clearinghouse (FAC) no later than 30 days after date of audited financial statements Management's View: Management acknowledges responsibility in reporting all data collection dates set by reporting requirements. Proposed Corrective Action: - Management to communicate with outside accountant (Tony Labrado) to ensure audit is run on a timely basis Anticipated Correction Date: Management has begun communication with accountant for better handling of information.

View Audit 4999

Finding 3041 (2022-002)

Material Weakness 2022

El Paso Las Puertas Abiertas, Inc.

TX

Questioned Costs Special Tests & Provisions HUD Housing Programs

Finding 2022-002 - Compialnce Requirement: Acitivities allowed or unallowed and Special Tests and Provisions Management's view: Management acknowledges findings and understands this was an internal facing situation. Management acknowledges responsibility of properly and accurately maintaining suppor...

Finding 2022-002 - Compialnce Requirement: Acitivities allowed or unallowed and Special Tests and Provisions Management's view: Management acknowledges findings and understands this was an internal facing situation. Management acknowledges responsibility of properly and accurately maintaining support for disbursements to show proper control is in place. Proposed Corrective Action: - Management has begun to keep individual folders for all vendors maintain records - Proper record keeping to ensure all items purchased are proper business expenses Anticipated Correction Date: Correction has been implemented. Managements has files for all disbursements. No petty cash is used for purchases.

View Audit 4999 Questioned Costs: $1

Finding 3039 (2022-002)

Material Weakness 2022

St. Ansgar Community School District

IA

Internal Control / Segregation of Duties Reporting

The District is always looking for ways to improve our internal controls and are willing to make any changes utilizing our current staff within the District as hiring additional staff at this time is not financially feasible.

View Audit 4992

Finding 3034 (2022-005)

Significant Deficiency 2022

Lodge Grass School District No. 27 & 2

MT

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

Finding 2022-005 – Reporting (Compliance; Internal Control Over Compliance) Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. Recommendation: We recommend the School District become familiar with reportin...

Finding 2022-005 – Reporting (Compliance; Internal Control Over Compliance) Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: The District was notified late by their audit firm that they would no longer be providing audit services. The District hired a replacement firm but was unable to complete the audit in accordance with the Clearinghouse guidelines. The District is retaining the current audit firm with anticipation of the report for the 2022-23 fiscal year being issued and filed on a timely basis.

View Audit 4984

Finding 3032 (2022-004)

Significant Deficiency 2022

Lodge Grass School District No. 27 & 2

MT

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-004 – Internal Control Over Disbursements (Allowable Costs/Activities) Condition: During our testing of internal controls over nonpayroll disbursements we reviewed 20 transactions, noting there was no supporting documentation for 2 transactions. No additional documentation was present ...

Finding 2022-004 – Internal Control Over Disbursements (Allowable Costs/Activities) Condition: During our testing of internal controls over nonpayroll disbursements we reviewed 20 transactions, noting there was no supporting documentation for 2 transactions. No additional documentation was present to show that approval was obtained through other means, such as by email, verbally or follow-up signature approval from the program director. The sampling was not a statistically valid sample. Recommendation: We recommend that the School District strengthens internal control policies and procedures over disbursements and employees indicate their review and approval for all transactions to ensure they are properly authorized. We further recommend no disbursement be processed without all necessary supporting documentation being obtained. Views of Responsible Officials: The District concurs with the recommendation. The Superintendent is working with finance staff on the review process so as to provide documentation for each expenditure incurred by the District. The review is completed by the Business Manage then submitted to the Supt and Board of Trustees on a periodic basis.

View Audit 4984

Finding 3030 (2022-001)

None 2022

City of Fall River

MA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Condition: During the testing of grant transactions, it was determined that an invoice for security equipment was not part of an approved project. Corrective Action Planned: The City is reimbursing the ARPA grant for the $45,000 through the general fund in FY24. Procedures for ARPA purchasing: A...

Condition: During the testing of grant transactions, it was determined that an invoice for security equipment was not part of an approved project. Corrective Action Planned: The City is reimbursing the ARPA grant for the $45,000 through the general fund in FY24. Procedures for ARPA purchasing: ARPA Director reviews all invoices for ARPA spending, reconciles the contracts and submits to Law Clerk to input for processing. ARPA Director reviews all vendors requested for state and federal procurement compliance. Anticipated Completion Date: Fiscal year 2024 Contact: Bridget Almon, Director of Financial Services Kara Humm, ARPA Director Sedryk Sousa, City Auditor

View Audit 4974 Questioned Costs: $1

Finding 3019 (2022-001)

Significant Deficiency 2022

Monroe County Board of Education

GA

School Nutrition Programs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

FA 2022-001 Strengthen Controls over Special Reporting Compliance Requirement: Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assis...

FA 2022-001 Strengthen Controls over Special Reporting Compliance Requirement: Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 225GA324N1199; 225GA324N1199 Questioned Costs: None Identified Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over the monthly Claims for Reimbursement process. Corrective Action Plans: The School District has returned to collection Free and Reduce applications and recording the student meals accordingly. Estimated Completion Date: July 1, 2022 Contact Person: Chris Johnson, CGFM, Director of Financial Services Telephone: 478-994-2031 Email: chris.johnson@mcschools.org

View Audit 4890

Finding 2966 (2022-001)

Material Weakness 2022

Waimanalo Health Center

HI

Internal Control / Segregation of Duties

We agree with the auditor’s recommendation of conducting monthly reconciliation and perform a secondary review of all reconciliation and journal entries to verify the accuracy and completeness of the financial statements. Here are our outlined measures to be implemented during the month of December ...

We agree with the auditor’s recommendation of conducting monthly reconciliation and perform a secondary review of all reconciliation and journal entries to verify the accuracy and completeness of the financial statements. Here are our outlined measures to be implemented during the month of December 2023: 1. Establish a structured procedure for reconciling material account balances on a monthly basis. Additionally, the Controller will be responsible for overseeing the reconciliations of key accounts. 2. The Controller will mandate the timely documentation and recording of any required adjusting entries identified during the reconciliation process. Stress the significance of offering clear explanations for the adjustments made. 3. The Controller will review to independently validate the accuracy and completeness of reconciliations, cross-referencing them with supporting documents.

View Audit 4881

Finding 2965 (2022-004)

Significant Deficiency 2022

Thurston County Economic Development Council

WA

Questioned Costs Internal Control / Segregation of Duties Significant Deficiency § 200.430

Significant Deficiency in Internal Control over and Compliance over Programs Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No.21 .027 Recommendation: CLA recommends that the program manager and a member of the finance committee knowledgeable about 2 CFR § 200.430(i)(1) revie...

Significant Deficiency in Internal Control over and Compliance over Programs Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No.21 .027 Recommendation: CLA recommends that the program manager and a member of the finance committee knowledgeable about 2 CFR § 200.430(i)(1) review the executive director costs charged to the Coronavirus State and Local Recovery Funds program. Action planned in response to finding: Executive Director's time and effort reports will be reviewed by a member of the Finance Committee, who also serves as an Officer of the Board, on a quarterly basis to insure correct assignment of hours. Names of the contact persons responsible for corrective action: Michael Cade, Michael McGauly, and Matt Stacey Planned completion date for corrective action plan: November 14, 2023

View Audit 4859 Questioned Costs: $1

Finding 2964 (2022-003)

Significant Deficiency 2022

Thurston County Economic Development Council

WA

Questioned Costs Internal Control / Segregation of Duties Significant Deficiency § 200.430

Significant Deficiency in Internal Control over and Compliance over Programs Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation : CLA recommends increased payroll training and reconciliation procedures. Action planned in response to finding : Classificat...

Significant Deficiency in Internal Control over and Compliance over Programs Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation : CLA recommends increased payroll training and reconciliation procedures. Action planned in response to finding : Classification of payroll hours assigned to Coronavirus State and Local Fiscal Recovery Funds, and all others, are to be reviewed and signed off on by accounting or administrative staff before submission of payroll. Names of the contact persons responsible for corrective action: Maria Hemmen, Brooke Johnson or Matt Stacey. Planned completion date for corrective action plan: October 27, 2023

View Audit 4859 Questioned Costs: $1

Finding 2935 (2022-006)

Significant Deficiency 2022

Muhlenberg County Fiscal Court

KY

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

The County made the decision to contract a professional organization with a legal staff to monitor and prepare all funding requests for all SLFRF funds. In April, 2022 the first funding request and transfer request was received from the contracted firm and the transfer of funds was made in June, 202...

The County made the decision to contract a professional organization with a legal staff to monitor and prepare all funding requests for all SLFRF funds. In April, 2022 the first funding request and transfer request was received from the contracted firm and the transfer of funds was made in June, 2022. This request was presented on the county’s Schedule of Federal Financial Assistance and presented to the auditor. Because the request included some projected payroll amounts rather than actual payroll amounts, the auditor stated these projections were not allowable. The County Treasurer then reworked the schedule to include only expenses (payroll) paid through the date of transfer which the auditor said was in compliance. The questioned payroll costs disallowed can be substantiated and are immaterial. The finding regarding the Deputy Judge Executive salary of $4,967 being ineligible because paid by another grant is incorrect.

View Audit 4792 Questioned Costs: $1

Finding 2674 (2022-001)

Material Weakness 2022

Stand Down Housing, Inc.

RI

Internal Control / Segregation of Duties Reporting

The Organization will develop procedures to allow for greater segregation of duties over financial reporting or establish mitigating controls concerned with review and oversight.

View Audit 4497

Finding 2669 (2022-001)

Material Weakness 2022

My Project USA

OH

Internal Control / Segregation of Duties Material Weakness Reporting

Inadequate Segregation of Responsibilities – My Project USA has experienced significant growth within the organization in recent years, primarily driven by the increasing demand from the communities we serve. We recognized that there was a lack of clear segregation of duties in managing cash receipt...

Inadequate Segregation of Responsibilities – My Project USA has experienced significant growth within the organization in recent years, primarily driven by the increasing demand from the communities we serve. We recognized that there was a lack of clear segregation of duties in managing cash receipts and disbursements and therefore we established a collaborative approach to ensure secure handling of cash. The policy mandates multiple individuals' involvement in managing and accounting for cash transactions, including petty cash, program receipts, and change funds, to prevent concentration of financial control, with procedures for digital logging, weekly deposits, regular audits, and training. This collaborative system was put into place as of March 2023 to enhance accountability and security.

View Audit 4488

Finding 2648 (2022-002)

Significant Deficiency 2022

Rock County, Mn

MN

Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions

Federal Agency: U.S. Department of Transportation Federal Program Name: Highway Planning and Construction Cluster Assistance Listing Number: 20.205 Federal Award Identification Number and Year: 6722086; 2022 Compliance Requirement Affected: Special Provisions Award Period: Year Ended December 31, 20...

Federal Agency: U.S. Department of Transportation Federal Program Name: Highway Planning and Construction Cluster Assistance Listing Number: 20.205 Federal Award Identification Number and Year: 6722086; 2022 Compliance Requirement Affected: Special Provisions Award Period: Year Ended December 31, 2022 Recommendation: We recommend procedures and controls be implemented to ensure authorization to proceed is obtained prior to project costs being incurred for any Federal Highway Administration project. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement procedures with proper internal controls to ensure all authorizations are obtained on highway projects. Name of the contact person responsible for corrective action: Ashley Kurtz, Auditor/Treasurer Planned completion date for corrective action plan: December 31, 2023

View Audit 4461

Finding 2359 (2022-001)

Significant Deficiency 2022

Community Health Alliance

NV

Reporting Internal Control / Segregation of Duties

The Center has established month end and annual reporting calendars with due dates. With significant turnover within executive and finance departments, this responsibility has been reassigned and monitored by the CFO

View Audit 4057

Finding 2344 (2022-004)

Significant Deficiency 2022

County of Fulton New York

NY

Eligibility Internal Control / Segregation of Duties

Corrective Action Plan: Training will include: Need to have supervisory signature on application/recertification.LDSS-3209 requires signature. Training will be completed by December 1, 2023. Principal SWEs and Sr. SWE examiners will, for 5 days following the training, review every application for si...

Corrective Action Plan: Training will include: Need to have supervisory signature on application/recertification.LDSS-3209 requires signature. Training will be completed by December 1, 2023. Principal SWEs and Sr. SWE examiners will, for 5 days following the training, review every application for signature when reviewing the case. Any errors will be logged and brought to the attention of the SWE. Those SWEs failing ensure signature will continue to be reviewed during case review by supervision. Signature review will be included in case review by Supervision. Responsible Party and Anticipated Complete Date: Kris Ruggeri, Director of Financial Assistance and PSWEs in the Financial Assistance Unit. Training, Close Review and Logging will be completed by December 31, 2023.

View Audit 4025

Finding 2321 (2022-003)

Material Weakness 2022

Lokahi Pacific and Affiliates

HI

Internal Control / Segregation of Duties HUD Housing Programs

Staff responsible for fulfilling applicable compliance requirements was terminated for failture to perform job duties and replaced. In addition, a process to monitor performance of required procedures to complete annual eligibility verifications and income recertifications was implemented upon sta...

Staff responsible for fulfilling applicable compliance requirements was terminated for failture to perform job duties and replaced. In addition, a process to monitor performance of required procedures to complete annual eligibility verifications and income recertifications was implemented upon staff transition.

View Audit 3971

Finding 2308 (2022-001)

Material Weakness 2022

Lowertown Lofts Cooperative

MN

Material Weakness Reporting Internal Control / Segregation of Duties

The financial statements and year end accounting adjustments will continue to be prepared by an outside CPA firm at this time. We will continue to monitor the outsourced services, making all related decisions, evaluating the adequacy and results of the services, and accepting responsibility for them...

The financial statements and year end accounting adjustments will continue to be prepared by an outside CPA firm at this time. We will continue to monitor the outsourced services, making all related decisions, evaluating the adequacy and results of the services, and accepting responsibility for them.

View Audit 3947

Finding 2283 (2022-001)

Material Weakness 2022

Stand Down Housing Westerly, Inc.

RI

Internal Control / Segregation of Duties Reporting

The Organization will develop procedures to allow for greater segregation of duties over financial reporting or establish mitigating controls concerned with review and oversight.

View Audit 3922

Corrective Action Plans

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