Corrective Action Plans

Finding 517351 (2021-007)

Material Weakness 2021

Laporte County

IN

Internal Control / Segregation of Duties Material Weakness Period of Performance § 200.1 § 200.303

FINDING 2021-007 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness, Other Matters The County did not have an effective internal control system to ensure compliance with the Reporting compliance requirement. Recipients were...

FINDING 2021-007 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness, Other Matters The County did not have an effective internal control system to ensure compliance with the Reporting compliance requirement. Recipients were required to submit a one-time Interim report to the U.S. Department of the Treasury (Treasury). The County submitted the required interim report during the audit period. The County's process for the completion and submission of the Interim Report was that the County Auditor prepared the Interim Report based on the County's records, without a proper oversight or review process in place prior to submission. The Interim Report was determined to be materially misstated. The County understated the December 31, 2019, Base Year Revenues by $660,302. Contact Person Responsible for Corrective Action: Timothy Stabosz Contact Phone Number and Email Address: 219-326-6808 x2226 tstabosz@laporteco.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: To correct this finding, we will require one person to complete the report and another to review the report prior to submission. The preparer and reviewer will sign/initial to document the review process. Anticipated Completion Date: We will begin requirement a review prior to submission as of November 21, 2024.

View Audit 335349

Finding 517349 (2021-006)

Material Weakness 2021

Laporte County

IN

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

FINDING 2021-006 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: Material Weakness, Modified Opinion An effective internal control system, which would include segregation of duties, was not in place at the County in order t...

FINDING 2021-006 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: Material Weakness, Modified Opinion An effective internal control system, which would include segregation of duties, was not in place at the County in order to ensure compliance with requirements related to the grant agreement and the procurement and suspension and debarment compliance requirement. Prior to entering into subawards and covered transactions with Coronavirus State and Local Fiscal Recovery Funds (CSLFRF), SLFRF funds, recipients are required to verify that contractors and subrecipients are not suspended, debarred, or otherwise excluded. Upon inquiring of the County to determine its policies and procedures related to suspension and debarment requirements for the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF), SLFRF funds, the County stated procedures were not in place to ensure vendors were not suspended or debarred prior to entering into covered transactions. The County had not performed procedures to ensure the vendors were not suspended or debarred or otherwise excluded or disqualified from participation in federal assistance programs or activities during the audit period on 100% of the applicable two vendors that were paid with SLFRF Funds. Contact Person Responsible for Corrective Action: Timothy Stabosz Contact Phone Number and Email Address: 219-326-6808 x2226 tstabosz@laporteco.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: To correct this finding, we will begin doing a search on sam.gov to find out if a vendor has been suspended or disbarred. We will also add language to bid and/or contracts to require vendors to supply proof of being in good standing with the federal government. Anticipated Completion Date: The above plan of action will begin on November 21, 2024.

View Audit 335349

Finding 514470 (2021-001)

Significant Deficiency 2021

Alcorn School District

MS

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

The Alcorn School District will meet with administrators and bookkeepers and ensure that they are trained on the purchasing procedures

View Audit 332813

Finding 514410 (2021-004)

Material Weakness 2021

Town of Newport

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2021-004 Finding Subject: Water and Waste Disposal System for Rural Communities - Reporting Summary of Finding: There was no documented oversight, review or approval process to ensure the required RD 442-2 (Statement of Budget, Income and Equity) and RD 442-3 (Balance Sheet) reports were com...

FINDING 2021-004 Finding Subject: Water and Waste Disposal System for Rural Communities - Reporting Summary of Finding: There was no documented oversight, review or approval process to ensure the required RD 442-2 (Statement of Budget, Income and Equity) and RD 442-3 (Balance Sheet) reports were completed and submitted timely and accurately to the Department of Agriculture (USDA). Due to the lack of internal controls, the Town did not submit required RD 442-2 and 442-3 reports to the USDA during the audit period. Contact Person Responsible for Corrective Action: Rachel West, Clerk-Treasurer Contact Phone Number and Email Address: 765.492.8110 / newport.indiana@gmail.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Required forms will be prepared and submitted for approval prior to submission. Anticipated Completion Date: March 1, 2025

View Audit 332703

Finding 514409 (2021-003)

Material Weakness 2021

Town of Newport

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

FINDING 2021-003 Finding Subject: Water and Waste Disposal Systems for Rural Communities - Internal Controls Summary of Finding: An effective internal control system, which would include segregation of duties, was not in place at the Town in order to ensure compliance with requirements related to th...

FINDING 2021-003 Finding Subject: Water and Waste Disposal Systems for Rural Communities - Internal Controls Summary of Finding: An effective internal control system, which would include segregation of duties, was not in place at the Town in order to ensure compliance with requirements related to the grant agreement and the following compliance requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles & Matching. Contact Person Responsible for Corrective Action: Rachel West, Clerk-Treasurer Contact Phone Number and Email Address: 765.492.8110 / newport.indiana@gmail.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Implement a system of checks and balances to ensure disbursements made are allowable and in accordance with contract provisions relating to grants. Include federal expenditures in monthly board minutes. Anticipated Completion Date: November 12, 2024

View Audit 332703

Finding 512305 (2021-003)

Material Weakness 2021

American Indian Community Center Association

WA

Eligibility Material Weakness Internal Control / Segregation of Duties

FINDING 2021-003 – Material Weakness and Material Noncompliance – Eligibility Views of responsible officials and planned corrective actions: Management agrees with the finding and will implement a regular training program to review grant requirements and uniform guidance. Management will also implem...

FINDING 2021-003 – Material Weakness and Material Noncompliance – Eligibility Views of responsible officials and planned corrective actions: Management agrees with the finding and will implement a regular training program to review grant requirements and uniform guidance. Management will also implement the following policies: •Related party transaction involving staff, or an immediate relative of a staff member will require a majority approval of the board •Implementing an eligibility questionnaire/form that will be required for any assistance payouts. •Review grant requirements and uniform guidance with staff and implement a annual training/review program Timeline: Updated policies and reviews have been completed. Responsible parties: Linda Lauch

View Audit 330075

Finding 507870 (2021-002)

Material Weakness 2021

Pontotoc County

OK

Internal Control / Segregation of Duties

Per the auditor's recommendation, the County will design and implement a system of internal controls to ensure compliance with future grant requirments.

View Audit 328383

Finding 507806 (2021-005)

Significant Deficiency 2021

Tazewell County, Illinois

IL

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

The County engaged an outside consultant to assist with compliance and reporting of the CSLFRF grant. Moving forward, management will ensure that a County employee, if working with a consultant or otherwise, be responsible for verifying compliance with all aspects of all federal grants.

View Audit 328309 Questioned Costs: $1

Finding 503832 (2021-002)

Material Weakness 2021

City of Framingham

MA

Procurement, Suspension & Debarment Material Weakness Reporting § 200.318

2021-002 Special Education Cluster - CFDA No. 84.027 and 84.173 Recommendation: We recommend procedures to maintain records sufficient to detail the history of all procurements be strengthened. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Ac...

2021-002 Special Education Cluster - CFDA No. 84.027 and 84.173 Recommendation: We recommend procedures to maintain records sufficient to detail the history of all procurements be strengthened. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As of 7/1/2022, Framingham Public Schools will no longer claim the Massachusetts Chapter 30B SPED exemption (Appendix A. #8 & #22) for any SPED contracts being paid with federal funds. Instead, these contracts will be subject to the standard Chapter 30B procurement policies. FPS Executive Director of Finance and Operations, Lincoln Lynch IV, will meet with Director of SPED, Laura Spear, and City of Framingham Chief Procurement Officer, Jennifer Pratt, to make them aware of this finding and request that 1) all SPED grant funded contracts going forward will follow standard Chapter 30-B procurement policies and 2) City of Framingham updates their accounting procedures/procurement policies to reflect this change by 7/1/2022. Name(s) of the contact person(s) responsible for corrective action: Lincoln Lynch, IV - Executive Director of Finance and Operations Framingham Public Schools Planned completion date for corrective action plan: In progress with a start date of 7/1/2022.

View Audit 326125

Finding 503647 (2021-001)

Significant Deficiency 2021

Hughes Village Council

AK

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2021-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Jennifer Babcock Corrective Action Plan: Hughes Village Council is now compliant with all past due audits. In order to ensure audits are completed on time, HVC wi...

Finding 2021-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Jennifer Babcock Corrective Action Plan: Hughes Village Council is now compliant with all past due audits. In order to ensure audits are completed on time, HVC will schedule the audit at least 3 months prior to the March deadline. Proposed Completion Date: 10/5/2024

View Audit 325852

Finding 502496 (2021-008)

Significant Deficiency 2021

College of the Marshall Islands

MH

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

Period of Performance: The College partially agrees with the finding. During the audit fieldwork, the College was not able to provide the supporting documents to substantiate the allowability of the charges for the grant. September 30, 2022 Stevenson Kotton VPBAA Valyn Chonggum FABS Interim Direc...

Period of Performance: The College partially agrees with the finding. During the audit fieldwork, the College was not able to provide the supporting documents to substantiate the allowability of the charges for the grant. September 30, 2022 Stevenson Kotton VPBAA Valyn Chonggum FABS Interim Director

View Audit 324487 Questioned Costs: $1

Finding 502483 (2021-014)

Material Weakness 2021

College of the Marshall Islands

MH

Questioned Costs Procurement, Suspension & Debarment Cash Management

Activities Allowed or Unallowed: The College partially agrees with the finding. In general, the American Rescue Plan Act allows the College to “Defray expenses associated with coronavirus including lost revenue, reimbursements for expenses already incurred, technology costs associated with a trans...

Activities Allowed or Unallowed: The College partially agrees with the finding. In general, the American Rescue Plan Act allows the College to “Defray expenses associated with coronavirus including lost revenue, reimbursements for expenses already incurred, technology costs associated with a transition to distant education, faculty and staff training, and payroll.” - Condition 1.1- As per ARP Act 2021, HEERF III funds may be used to pay for certain payroll costs such as additional/overtime work if repurposed staff’s work is associated with coronavirus. - Condition 1.2- The expenditures stated in the finding condition are directly associated with the College’s continued efforts to keep up with the effect of the current widespread community transmission by taking additional safety and security measures of the campus, its students and employees. The College recognizes the importance of improving internal control policies and the importance to strengthen controls and procedures to ensure compliance with federal regulations. The College will continue to provide training on the monitoring, reporting and compliance of grant funded awards. Furthermore, the College will continue to hold monthly grant meetings to ensure accurate and timely reporting of all grant funded activities. These initiatives have already been implemented. September 30, 2022 Stevenson Kotton VPBAA Hatty Kabua Grant Coordinator

View Audit 324487 Questioned Costs: $1

Finding 502482 (2021-013)

Significant Deficiency 2021

College of the Marshall Islands

MH

Special Tests & Provisions Internal Control / Segregation of Duties

Special Tests and Provisions - Minimizing Duplication of Services under TS and UB Programs: Currently, the CMI Upward Bound program is the only TRIO program in the Republic of the Marshall Islands. Noting the need to formally document that there is no duplication, however, the college will add a qu...

Special Tests and Provisions - Minimizing Duplication of Services under TS and UB Programs: Currently, the CMI Upward Bound program is the only TRIO program in the Republic of the Marshall Islands. Noting the need to formally document that there is no duplication, however, the college will add a question regarding whether a student is participating in any other TRIO program to its Upward Bound application form moving forward. September 30, 2022 Stevenson Kotton VPBAA Pam Kaios UB Director

View Audit 324487

Finding 502481 (2021-012)

Material Weakness 2021

College of the Marshall Islands

MH

Questioned Costs Eligibility Internal Control / Segregation of Duties

Eligibility: The college noted the finding, and the program is working to gather all required documents from current and previous Upward Bound students. The program will use the college’s electronic filing system and the standards described in the Upward Bound grant application moving forward. Sep...

Eligibility: The college noted the finding, and the program is working to gather all required documents from current and previous Upward Bound students. The program will use the college’s electronic filing system and the standards described in the Upward Bound grant application moving forward. September 30, 2022 Stevenson Kotton VPBAA Pam Kaios UB Director

View Audit 324487 Questioned Costs: $1

Finding 502346 (2021-001)

Material Weakness 2021

Community Health Aide Services, Inc.

NY

Questioned Costs HUD Housing Programs Material Weakness

CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services Community Health Aide Services, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2021. Name and address of independent public accounting firm: Bonadio & Co., LLP 100 Corporate Parkway...

CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services Community Health Aide Services, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2021. Name and address of independent public accounting firm: Bonadio & Co., LLP 100 Corporate Parkway Suite 200 Amherst, New York 14226 Audit period: January 1, 2021 December 31, 2021 The material weakness from the December 31, 2021 schedule of findings and questioned costs is discussed below. It is numbered consistently with the numbers assigned in the schedule. Federal Award Finding and Questioned Costs Name of Contact Person: Joel Green, Financial Controller Anticipated Completion Date: December 31, 2024 2021-001 – Material Weakness Corrective Action Plan: Condition: Out of 40 transactions selected for testing, 4 selections were payroll transactions that lacked proper employee and management approval of the effective pay rate and one selection was a rental payment that did not have a supporting lease agreement. Recommendation: Establish policies and procedures to ensure proper retention of transaction documentation and internal control review. Current Status: Policies and procedures are being developed to properly meet the recommendation. If anyone has questions regarding this plan, please call Mr. Joel Green at (716) 285-9681.

View Audit 324388 Questioned Costs: $1

Finding 502335 (2021-007)

Material Weakness 2021

Alfalfa County

OK

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.318 § 200.84

In each of our districts we will practice oversight and due diligence over the documentation of Disaster Grant expenditures. We will review documents to ensure labor rates and equipment rates were those approved FEMA. We will acknowledge our review by signing the documents.

View Audit 324377 Questioned Costs: $1

Finding 502334 (2021-006)

Material Weakness 2021

Alfalfa County

OK

Special Tests & Provisions Allowable Costs / Cost Principles Period of Performance § 200.303

We will research the compliancerequirements for each Major Federal Grant the County receives. Withthe compliance requirements in mind, we will establish policies and procedures to satisfy those requirements and practice oversight over federal grant activity.

View Audit 324377

Finding 502333 (2021-005)

Material Weakness 2021

Alfalfa County

OK

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

The Officers of Alfalfa County will meet to discuss the County-Wide Controls over the administration of Major Federal Programs. After discussing and gaining input from all those involved, written procedures will be approved and distributed.

View Audit 324377

Finding 502205 (2021-002)

Material Weakness 2021

American Association of Physics Teachers, Inc.

MD

Internal Control / Segregation of Duties Material Weakness Matching / Level of Effort / Earmarking § 200.303

Finding 2021-002: Segregation of Duties Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1431...

Finding 2021-002: Segregation of Duties Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1431638 (9/1/2014 – 8/31/2022), 1524963 (11/1/2015 – 9/30/2021), 1500529 (9/1/2015 – 8/31/2022), 1624185 (9/16/2016 – 8/31/2022), 1640791 (9/15/2016 – 8/31/2022), 1720869 (5/15/2017 – 4/30/2022), 1726113 (8/1/2017 – 9/30/2023), 1821462 (7/1/2018 – 6/30/2024), 1812860 (9/1/2018 – 8/31/2020), 1940925 (1/15/2020 – 12/31/2023), 1907950 (7/1/2019 – 6/30/2024), 2015205 (4/1/2020 – 3/31/2022), 2021059 (10/1/2020 – 9/30/2024) Federal Program: Research and Development Cluster (Mathematical and Physical Sciences) Assistance Listing Number and Title: 47.049 Mathematical and Physical Sciences Name of Federal Agency, Pass Through Entity, Award Number and Year: National Science Foundation: 1821372 (10/1/2018 – 9/30/2024 pass through entity American Physical Society), 1834530 (9/1/2018 – 8/31/2025 pass through entity American Physical Society), 1938815 (8/1/2020 – 7/31/2024) Federal Program: Research and Development Cluster (Science) Assistance Listing Number and Title: 43.001 Science Name of Federal Agency, Pass Through Entity: National Aeronautics and Space Administration: NNX16AR36A (8/24/2016 – 8/23/2021 pass through entity Temple University of the Commonwealth System of Higher Education), 80NSSC21K1560 (6/28/2021 – 6/27/2022 pass through entity Temple University of the Commonwealth System of Higher Education) Condition: The Chief Financial Officer is responsible for posting entries into the accounting system without a second level review, and obtaining all bank statements unopened while also having the ability to add or modify payees and unilaterally initiate and authorize electronic fund transfers such as automated clearing house payments. The CFO is also responsible for opening the mail which may contain payments by check, and can manually reduce receivable balances. Views of Responsible Officials and Planned Corrective Actions: AAPT has instituted the segregation of duties of submitting and approval of electronic payments. The senior accountant has been authorized to submit the ACH/Wire transfer requests. The CFO has the authorization of approval of submitted electronic payments. The change was activated around March 15, 2024 The staff will be trained on generating journal entries previous prepared by the CFO and supervised and approve by the CFO – completed date May 15, 2024 The administrative assistant of the CEO will come to AAPT twice weekly to process incoming mail and create an initial recordation log of checks or cash received. The administrative assistant will not have access in any system to enter/modify/delete any information related to checks that are received. Anticipated Completion Date: January 2025 Responsible Official: Michael Brosnan, CFO

View Audit 324370

Finding 502106 (2021-003)

Material Weakness 2021

Apsaalooke Nation Housing Authority

MT

Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties

2021-003 Finding: Special Tests and Provisions - Cash Collateralization (Compliance; Internal Controls over Compliance) The corrective actions implemented in FY 2022) Extraordinary circumstances beyond ANHA control. ANHA received large deposits from Treasury without notice and did not have the prop...

2021-003 Finding: Special Tests and Provisions - Cash Collateralization (Compliance; Internal Controls over Compliance) The corrective actions implemented in FY 2022) Extraordinary circumstances beyond ANHA control. ANHA received large deposits from Treasury without notice and did not have the proper cash collateralization in place. ANHA has since made agreements.

View Audit 324301

Finding 498574 (2021-004)

Material Weakness 2021

Wishek Hospital Clinic Association D/b/a South Central Health

ND

Questioned Costs Material Weakness Reporting § 200.33

Contact Person Megan Rath 2021-004 Corrective Action Plan The Association will implement that any future report submitted to HHS for Provider Relief Funds be reviewed and approved by a second reviewer from the Association. The Association will also enhance internal controls to ensure proper support...

Contact Person Megan Rath 2021-004 Corrective Action Plan The Association will implement that any future report submitted to HHS for Provider Relief Funds be reviewed and approved by a second reviewer from the Association. The Association will also enhance internal controls to ensure proper supporting calculations. Completion Date The corrective action plan steps were implemented in part in 2022 with continued improvements planned to be in place by October 1, 2024.

View Audit 321318 Questioned Costs: $1

Finding 496370 (2021-104)

Significant Deficiency 2021

Inter-Tribal Council of Nevada, Inc.

NV

Internal Control / Segregation of Duties

We agree with the finding and was primarily due to understaffing and turnover followed by additional staffing challenges during and post COVID 19 pandemic of 2020. Specifically, the program director position had multiple turnovers from 2019 to August 2023, when the current director assumed this role...

We agree with the finding and was primarily due to understaffing and turnover followed by additional staffing challenges during and post COVID 19 pandemic of 2020. Specifically, the program director position had multiple turnovers from 2019 to August 2023, when the current director assumed this role. Since August 2023, the new program director has initiated the integration of training sessions, instructional guides, and additional resources, alongside policy enhancements, to ensure that every WIC participant requiring a nutritional education care plan has it meticulously documented. Presently, we conduct daily audits of charts/files to mitigate instances of incomplete nutritional education care plans on a daily basis. We are presently investigating alternative opportunities to enhance our existing documentation of nutrition care plans, with a focus on improved identification based on appointment types to make up for some shortcomings in the system software used for WIC. Anticipated Completion Date: Ongoing

View Audit 319246

Finding 496357 (2021-101)

Material Weakness 2021

Inter-Tribal Council of Nevada, Inc.

NV

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

We agree with the findings 2021-001, 2021-003, and 2021-004, and acknowledge that this issue has been previously identified in past audits. The repeat occurrence was primarily due to understaffing and turnover within the finance, WIC, CCDF, Head Start, FVPP, and WIC departments, followed by addition...

We agree with the findings 2021-001, 2021-003, and 2021-004, and acknowledge that this issue has been previously identified in past audits. The repeat occurrence was primarily due to understaffing and turnover within the finance, WIC, CCDF, Head Start, FVPP, and WIC departments, followed by additional staffing challenges during and post COVID 19 pandemic of 2020. In addition to the Corrective Action Planned related to Finding 2020-101, with respect to the WIC, CCDF, Head Start and FVPP programs, the Executive Director has required additional training for the Program Directors on internal controls, and relevant fiscal and administrative grant training following review of the prior repeat audit findings. We have been implementing collaboration between program directors and fiscal staff to improve overall compliance for grant funds, including budgeting, reporting, policies and procedures and processes. Anticipated Completion Date: On-going – Final Grants Management Document expected to be presented and adopted by the ITCN executive board by September 30, 2025. The Final FY 2021 Financial Statements, including the Corrective Action Planned will be presented to the executive board and program directors for overview. The Executive Director will be responsible for on-going communication and engagement to improve internal controls, and regularly scheduling meetings for status updates on the Corrective Action Planned and review quarterly reports. Beginning January 2022, we have developed and drafted a grants management handbook as a resource for program and fiscal staff. As we continue to make improvements and amendments to internal processes and policies and procedures, the grants management will be updated, with a final copy presented to the Executive Board for adoption and approval.

View Audit 319246

Finding 485186 (2021-003)

Material Weakness 2021

Metro Area Continuum of Care for the Homeless

NE

Questioned Costs Allowable Costs / Cost Principles Cash Management

Corrective Action Plan For Year Ended December 31, 2021 Contact Person: Jason Feldhaus, Executive Director jason@thresholdcoc.org 402.290.6106 FINDING 2021-003: Allowable Costs All receipts for expenses of the Organization are attached to the transaction in bill.com, which then gets transferred to t...

Corrective Action Plan For Year Ended December 31, 2021 Contact Person: Jason Feldhaus, Executive Director jason@thresholdcoc.org 402.290.6106 FINDING 2021-003: Allowable Costs All receipts for expenses of the Organization are attached to the transaction in bill.com, which then gets transferred to the accounting system, QuickBooks Online. Additionally, backup for landlord payments is saved in a separate folder for reference. Prior to payment approval of an expense, the approver confirms there is adequate backup for the allowable costs. A policy will be included in the updated Financial Policies and Procedures manual in 2024. Reasonable completion date: Already implemented (October 31, 2024 for policy updates) Responsible Party: Jason Feldhaus, Executive Director

View Audit 317998 Questioned Costs: $1

Finding 485128 (2021-003)

Material Weakness 2021

Cheyenne and Arapaho Tribes Department of Housing

OK

HUD Housing Programs Internal Control / Segregation of Duties

2021-003 Condition: Deficiencies Noted in Maintenance of the Cash Receipts and Deposits and the Tenant Accounts Receivable Steps to resolve: Management agrees with the audit finding and the auditor’s recommendation. We will implement procedures and changes to ensure that this finding will be clea...

2021-003 Condition: Deficiencies Noted in Maintenance of the Cash Receipts and Deposits and the Tenant Accounts Receivable Steps to resolve: Management agrees with the audit finding and the auditor’s recommendation. We will implement procedures and changes to ensure that this finding will be cleared by the subsequent fiscal year audit. Individual responsible for correction: Mr. Damon Dunbar, Executive Director Timeframe: As of December 31, 2022

View Audit 317920

Corrective Action Plans

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