Corrective Action Plans

Finding 38678 (2022-003)

Material Weakness 2022

WA

Questioned Costs Material Weakness Internal Control / Segregation of Duties

2022-003 Material Weakness in Internal Control, Finding related to Compliance with Federal Regulations Finding: Internal Control over Representative Payee Accounts Condition: The Representative Payee account had a number of budget sheets or check requests that were signed by phone with no addition...

2022-003 Material Weakness in Internal Control, Finding related to Compliance with Federal Regulations Finding: Internal Control over Representative Payee Accounts Condition: The Representative Payee account had a number of budget sheets or check requests that were signed by phone with no additional notation of date of contact, one was missing an authorizing signature, and one was missing a document. Cause: There was significant turnover in the Representative Payee accounting position, as well as with Case Management staff that work with Transitional Resources? clients to budget and receive Social Security funds. Effect: As a result of the above, internal controls were weakened that minimize the risk to client accounts. Response: Effective July 12th, 2023, the Representative Payee accounting staff, Case management staff and the Supervisor that authorizes fund distribution shall receive training on the proper procedures for completing budget sheets and check requests. To ensure the process is being followed correctly, an internal review process shall be developed. The Representative Payee staff member shall check each budget sheet or check request for completion before distributing any funds and prior to filing documents at month end. Any missing information shall be returned for completion. Patterns of incomplete information shall be brought to the Supervisor?s attention for additional training. To better monitor Transitional Resources? internal control processes, a year-end risk assessment report shall be provided to the Finance Committee to ensure progress has been made on the areas identified above. Submitted by: Darcell Slovek-Walker, LMHC Chief Executive Officer

View Audit 44203

Finding 38677 (2022-002)

Material Weakness 2022

Transitional Resources

WA

Questioned Costs Subrecipient Monitoring Material Weakness § 200.303

2022-002 Material Weakness in Internal Control Finding: Internal Control over Reconciliation of Accounting Records Condition: The audit confirmation process did not go smoothly and resulted in confirmations being sent multiple times. Cause: The Accounting Manager did not have the adequate skills,...

2022-002 Material Weakness in Internal Control Finding: Internal Control over Reconciliation of Accounting Records Condition: The audit confirmation process did not go smoothly and resulted in confirmations being sent multiple times. Cause: The Accounting Manager did not have the adequate skills, knowledge, and experience to complete the audit confirmation process independently as previously believed to be the case by the Supervisor. Due to turnover in the accounting department, this was the first year for the Accounting Manager to send the confirmations independently. The Supervisor assessed that the Accounting Manager was ready to perform this task, however, this was not the case. Effect: The audit confirmation errors delayed the audit process. Additional oversight should have been provided to the Accounting manager. Response: Effective, August 1, 2023 or within 60 days of hire, the agency?s Accounting Manager shall receive training on the appropriate procedures for completing an audit confirmation. The Accounting Manager?s Supervisor shall review all confirmations for completeness prior to sending until such time it is determined that the Accounting Manager is able to perform this task independently.

View Audit 44203

Finding 38676 (2022-001)

Material Weakness 2022

Transitional Resources

WA

Questioned Costs Subrecipient Monitoring Material Weakness § 200.303

Transitional Resources submits the following corrective action plan for the year ending December 31, 2022. Name and address of independent accounting firm: Lindley & Associates LLC, 1603 116th Ave NE, Suite 100, Bellevue, WA 98004-9003, Bellevue, WA 98004-9003 Audit period: January 1, 2022 to Dece...

Transitional Resources submits the following corrective action plan for the year ending December 31, 2022. Name and address of independent accounting firm: Lindley & Associates LLC, 1603 116th Ave NE, Suite 100, Bellevue, WA 98004-9003, Bellevue, WA 98004-9003 Audit period: January 1, 2022 to December 31, 2022 Contact person responsible for corrective action: Deb Orsillo, Director of Administration 2022-001: Material Weakness in Internal Control Finding: Internal Control over Timely Bank Reconciliations Condition: Transitional Resources? bank reconciliations were not completed in a timely manner. While supervisory personnel were aware the Accounting Manager was behind in accounting functions, they were unaware the bank reconciliations had not been completed in a timely manner. Cause: There was turnover in Transitional Resources? Accounting department which resulted in delays in completing the bank reconciliations. Due to the delay of the monthly accounting packets, which contain the bank reconciliations, Supervisory personnel did not initially identify those reconciliations were not completed in a timely manner. Effect: Safeguards of the agency?s accounts were in place by a thorough review of monthly bank statements by Supervisory personnel, however these reviews did not provide the same level of internal control as having timely bank reconciliations. Response: Effective June 26, 2023, bank reconciliations shall be prepared within 30 days of the receipt of the statement. The bank statement and bank reconciliation shall be reviewed by a person other than the preparer, initialed, and dated. The bank reconciliation balance shall agree with the general ledger balance. Both statements shall be initialed and dated as approved by supervisory personnel. In most cases, bank reconciliations shall be prepared by the Accounting Manager and reviewed by the Director of Administration. The Director of Administration shall not only ensure that monthly reviews of bank reconciliations are conducted but shall ensure all accounting information provided to the auditor is verified as complete, accurate, and timely.

View Audit 44203

Finding 38610 (2022-002)

Significant Deficiency 2022

Alamosa County

CO

Special Tests & Provisions Questioned Costs Subrecipient Monitoring

Finding 2022-002: Airport Improvement Program, CFDA No. 20.106 U.S. Department of Transportation Compliance Requirement: Special Tests and Provisions Grant No.: Not Applicable Type of Finding: Internal Control (significant deficiency) and Compliance (noncompliance) Recommendation: The County should ...

Finding 2022-002: Airport Improvement Program, CFDA No. 20.106 U.S. Department of Transportation Compliance Requirement: Special Tests and Provisions Grant No.: Not Applicable Type of Finding: Internal Control (significant deficiency) and Compliance (noncompliance) Recommendation: The County should develop policies and procedures to implement monitoring controls over the federal program wage rate requirements. Action Taken: Management will develop a quarterly process to implement monitoring controls needed to ensure proper federal program wage requirements on or before year end close of December 31, 2024.

View Audit 34681

Finding 38609 (2022-003)

Material Weakness 2022

Alamosa County

CO

Reporting Internal Control / Segregation of Duties

Finding 2022-003: Airport Improvement Program, CFDA No. 20.106 U.S. Department of Transportation Compliance Requirement: Reporting Grant No.: Not Applicable Type of Finding: Internal Control (material weakness) and Compliance (material noncompliance) Recommendation: The County should strengthen its ...

Finding 2022-003: Airport Improvement Program, CFDA No. 20.106 U.S. Department of Transportation Compliance Requirement: Reporting Grant No.: Not Applicable Type of Finding: Internal Control (material weakness) and Compliance (material noncompliance) Recommendation: The County should strengthen its internal controls with adopted policies and procedures to ensure accurate financial reporting in compliance with AlP requirements. Action Taken: ? Initiate a secondary review by administrator by December 31, 2024 ? Develop necessary internal controls needed to ensure proper reporting by December 31, 2024

View Audit 34681

Finding 38596 (2022-001)

Material Weakness 2022

Nisqually Land Trust

WA

Procurement, Suspension & Debarment Cash Management Reporting

The Nisqually Land Trust agrees with the findings reported and will take corrective actions to rectify the findings. All of the below actions will be in place by October 20, 2023. 2022-001 GRANT ACCOUNTING The financial operating procedures will be revised to reflect an improved level of internal ...

The Nisqually Land Trust agrees with the findings reported and will take corrective actions to rectify the findings. All of the below actions will be in place by October 20, 2023. 2022-001 GRANT ACCOUNTING The financial operating procedures will be revised to reflect an improved level of internal controls and procedures in the finance department, including the following: o Implementation of a monthly procedure for reconciling and reviewing all accounting functions and reporting. o Executive level leadership has been given access to review reports within the accounting software. Notes and reports from monthly review between the Finance and Operations Manager, bookkeeper, and program directors will be provided to the Executive Director for review monthly. o The Finance and Operations Manager position description will be updated to make clear that they have a responsibility to ensure all processes are being followed & to identify training gaps. Monthly self-monitoring is part of the Finance and Operations Manager duties to oversee or delegate as needed. The purpose of the self-monitoring is to spot check various aspects of accounting tasks to ensure processes are being followed and training is provided immediately. ? Reporting on grant activities will be updated and standardized for all programs and for the Nisqually Land Trust in its entirety. This will allow Nisqually Land Trust?s finance processes to be more transparent to program directors and the Board. ? Training plans are being improved and implemented for all finance positions as well as identifying necessary training for program management. o A training plan for each finance position will be developed and initiated in the current year. It will be evaluated annually and updated to stay current with training needs. o The training plans and progress are monitored by the Finance and Operations Manager and the Executive Director. o Nisqually Land Trust will continue to prioritize budgeting for training of fiscal staff

View Audit 31354

Finding 38591 (2022-002)

Material Weakness 2022

Greene County Community School District

IA

Internal Control / Segregation of Duties

We continue to search for ways to spread the duties amongst available staff. The Superintendent?s secretary has become more involved. She opens the mail, logs checks that are received and writes the cash receipts for those. She continues to log all checks written as well and holds the Board Presi...

We continue to search for ways to spread the duties amongst available staff. The Superintendent?s secretary has become more involved. She opens the mail, logs checks that are received and writes the cash receipts for those. She continues to log all checks written as well and holds the Board President?s signature stamp in a locked drawer.

View Audit 37933

Finding 38582 (2022-001)

Significant Deficiency 2022

The Bailey Foundation

MO

Internal Control / Segregation of Duties Questioned Costs Significant Deficiency

View of Responsible Official and Planned Corrective Action. The outsourced CFO engagement ended due to cash flow issues related to program deferral and a lapse in federal programming. Re-engagement attempts failed as the CFO no longer had capacity to service The Bailey Foundation. The Bailey Foun...

View of Responsible Official and Planned Corrective Action. The outsourced CFO engagement ended due to cash flow issues related to program deferral and a lapse in federal programming. Re-engagement attempts failed as the CFO no longer had capacity to service The Bailey Foundation. The Bailey Foundation is actively seeking a skilled accountant for essential internal controls. Meanwhile, the board is organizing additional oversight to manage risks in federal program operations.

View Audit 36753

Finding 38574 (2022-001)

Significant Deficiency 2022

Menomonie Housing Authority

WI

Internal Control / Segregation of Duties Reporting

2022-001 - Lack of Segregation of Duties Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organiz...

2022-001 - Lack of Segregation of Duties Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing

View Audit 30354

Finding 38563 (2022-001)

None 2022

118 East 111th Street Corporation

NY

Questioned Costs Cash Management HUD Housing Programs

118 East 111th Street Corporation 290 Lenox, 3rd Floor New York, NY 10027 AUDITEE?S CORRECTIVE ACTION PLAN Name and Number of Project 118 East 111th Street Corporation, FHA Project Number 012-HD010 Auditor/Audit Firm PKF O?Connor Davies LLP Audit Period June 30, 2022 Finding 2022-001 ? Timely ...

118 East 111th Street Corporation 290 Lenox, 3rd Floor New York, NY 10027 AUDITEE?S CORRECTIVE ACTION PLAN Name and Number of Project 118 East 111th Street Corporation, FHA Project Number 012-HD010 Auditor/Audit Firm PKF O?Connor Davies LLP Audit Period June 30, 2022 Finding 2022-001 ? Timely Deposit of Surplus Cash A. Comments on Finding and Recommendations Recommendation ? We recommend that management ensures the surplus cash deposit is done timely in the future. B. Actions Taken or Planned Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Going forward our focus will be to work with the auditor and owner to get the audits finalized earlier so adequate time is left for the deposits to be made. In instances where the final is not going to be issued and allow enough time, the deposit will be made based on the reviewed draft. C. Status of Corrective Action on Prior Findings No prior findings. Ezra Miller, CFO

View Audit 32759

Finding 38553 (2022-039)

Significant Deficiency 2022

State of Vermont

VT

Questioned Costs Special Tests & Provisions Reporting § 200.303

Corrective Action Plan: The Agency has submitted the Medical Loss Ratio report for the year ending 12/31/2021 no later than 12/31/2022. The report was delivered on 12/29/2022. Department of Vermont Health Access (DVHA) and the Agency of Human Services (AHS) have worked together over the past year t...

Corrective Action Plan: The Agency has submitted the Medical Loss Ratio report for the year ending 12/31/2021 no later than 12/31/2022. The report was delivered on 12/29/2022. Department of Vermont Health Access (DVHA) and the Agency of Human Services (AHS) have worked together over the past year to define the roles and responsibilities needed to deliver the Medical Loss Ratio (MLR) to AHS by the due date. AHS has agreed to provide Medicaid summaries, and once December enrollment is available, provide capitation rates multiplied by final enrollment for total calendar year expenditures. Additional to AHS deliverables, DVHA has updated its Standard Operating Procedures (SOP) to reflect the deliverables from AHS, additional detail to support each step in the process, and validation steps for AHS upon completion of the report by DVHA. The steps that have been added to the process allow for a more comprehensive review of the deliverable by both departments which will allow for an on-time delivery in its entirety by the due date of December 31. Scheduled Completion Date of Corrective Action Plan: December 29, 2022 Contacts for Corrective Action Plan: Patrick Rooney, DVHA Financial Director patrick.rooney@vermont.gov Allison Nowak, DVHA Financial Director allison.jensen@vermont.gov Tracy O?Connell, AHS-CO Financial Director tracy.oconnell@vermont.gov Peter Moino, AHS Director of Internal Audit peter.moino@vermont.gov

View Audit 30446

Finding 38552 (2022-038)

Material Weakness 2022

State of Vermont

VT

Questioned Costs Subrecipient Monitoring Material Weakness § 200.303

Corrective Action Plan: Agency of Human Services Internal Audit Group (AHS-IAG) is a designated centralized reporter of subawards for a Medicaid cluster (AL No. 93.775, 93.777, 93.778) that is shared between all AHS departments. To address omissions and timeliness of subawards and subaward modificat...

Corrective Action Plan: Agency of Human Services Internal Audit Group (AHS-IAG) is a designated centralized reporter of subawards for a Medicaid cluster (AL No. 93.775, 93.777, 93.778) that is shared between all AHS departments. To address omissions and timeliness of subawards and subaward modifications reporting to FSRS, IAG will conduct additional training tailored to each AHS Department to examine the results of FFATA testing conducted internally, and reemphasize the FFATA compliance regulations. This will ensure the Internal Audit Group (IAG) is provided with complete, accurate and timely subaward information for reporting in FSRS going forward. Further, on at least an annual basis, IAG will conduct a review of current federal rules and regulations pertaining to FFATA reporting for FSRS to assure the Agency?s procedures are up-to-date. Coincidentally, IAG will also select a random sample of subawards and subawards modifications that meet the required threshold for FFATA reporting to ensure they are reported in FSRS system on a complete, accurate and timely basis. Scheduled Completion Date of Corrective Action Plan: Annual review of FFATA rules and regulations including subawards sample testing December 31, 2022 Individualized training for each AHS Department January 31, 2023 Contact for Corrective Action Plan: Peter Moino AHS Director of Internal Audit peter.moino@vermont.gov

View Audit 30446

Finding 38547 (2022-034)

Significant Deficiency 2022

State of Vermont

VT

Questioned Costs Student Financial Aid Eligibility § 200.303

Corrective Action Plan: The Child Development Division (CDD) has recently switched to a new IT system, Child Development Division Information System (CDDIS), that will check for the child?s IV-E eligibility and check to make sure that the child is in an eligible placement. With these checks it will...

Corrective Action Plan: The Child Development Division (CDD) has recently switched to a new IT system, Child Development Division Information System (CDDIS), that will check for the child?s IV-E eligibility and check to make sure that the child is in an eligible placement. With these checks it will allow the child to be marked as IV-E eligible or not and draw down the appropriate funding to match the eligibility. Scheduled Completion Date of Corrective Action Plan: July 31, 2023 Contacts for Corrective Action Plan: Karolyn Long ? Karolyn.Long@vermont.gov Emily Hazard ? Emily.Hazard@vermont.gov

View Audit 30446

Finding 38544 (2022-033)

Significant Deficiency 2022

State of Vermont

VT

Questioned Costs Subrecipient Monitoring Reporting § 200.303

Corrective Action Plan: The Financial Administrator will ensure that subrecipient grants containing federal funding that meet the FFATA reporting threshold are marked as ?required for entry into the FSRS system? upon grant execution. The Financial Administrator and Manager will then confirm that al...

Corrective Action Plan: The Financial Administrator will ensure that subrecipient grants containing federal funding that meet the FFATA reporting threshold are marked as ?required for entry into the FSRS system? upon grant execution. The Financial Administrator and Manager will then confirm that all executed agreements that meet the FFATA reporting requirement have been entered and submitted into the FSRS system by the last business day of each month. Scheduled Completion Date: 2/1/2023 Contacts for Corrective Action Plan: Jessica Brown, Financial Administrator, Vermont Department of Health Karen Clark, Financial Manager, Vermont Department of Health Megan Hoke, Financial Director, Vermont Department of Health Peter Moino, Director of Internal Audit, Vermont Agency of Human Services

View Audit 30446

Finding 38530 (2022-026)

Material Weakness 2022

State of Vermont

VT

Questioned Costs Special Tests & Provisions Material Weakness § 200.303

Corrective Action Plan: The Agency will identify if a new ESEA Federal grant (or a grant based on an ESEA program) includes an Equitable Service requirement during the program completion of the ?New Grant Checklist?. If a new grant includes an Equitable Service requirement, the ESEA Equitable Servic...

Corrective Action Plan: The Agency will identify if a new ESEA Federal grant (or a grant based on an ESEA program) includes an Equitable Service requirement during the program completion of the ?New Grant Checklist?. If a new grant includes an Equitable Service requirement, the ESEA Equitable Service?s Ombudsman will be notified and will work with the grant program manager to ensure the build of the GMS application includes the correct level of detail and controls to meet the SEA requirements for oversight. When appropriate, the Agency will use its process for handling of Equitable Services associated with the Consolidated Federal Programs as models for determining the correct calculation method. The Agency will utilize built in business rules and internal controls within the Grants Management System (GMS) to gather the following information in the grant application for AOE review and approval prior to issuing a grant award agreement: 1. Calculation of the total proportionate share dollars an LEA must set aside for Equitable Services 2. Identification of Independent Schools participating in Equitable Services applicable to each LEA 3. Calculation of the dollars available for Equitable Services for each participating Independent School For each Federal grant that requires an equitable services component, the Agency will document the review and approval of the Equitable Services information through one of two processes prior to the grant award agreement: 1. A dedicated review assignment specific to equitable services, or 2. Verification statements on the review checklist for a general application reviewer Position Responsible for Implementation of Corrective Action: Anne Bordonaro, Division Director, Federal & Education Support Programs anne.bordonaro@vermont.gov 802-828-1388 Date of Implementation of Corrective Action: July 1, 2023

View Audit 30446

Finding 38529 (2022-029)

Significant Deficiency 2022

State of Vermont

VT

Questioned Costs Subrecipient Monitoring Reporting § 200.303

Corrective Action Plan: To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into ...

Corrective Action Plan: To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. This will be a reconciliation completed at least quarterly (following SOV fiscal year quarters) and will be completed by the Deputy CFO or position assigned by the Deputy CFO. We will also implement a process that will have all the steps necessary for a grant award or an amendment to ensure it is posted properly within our internal files and the external systems. This will ensure that new awards and amendments get routed and entered in the FFATA system timely. Our finance team also attended a FFATA training on February 3, 2023 for additional training on the FFATA system. We will look into the Batch upload process which was described in that training. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy Chief Financial Officer Email: sean.cousino@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: First Reconciliation to be completed March/April 2023 Full Implementation June 1,2023

View Audit 30446

Finding 38491 (2022-008)

Material Weakness 2022

Osborne County Memorial Hospital

KS

Material Weakness Reporting Internal Control / Segregation of Duties

Condition Management should have a process in place to ensure the internal completion of the schedule of federal expenditures (SEFA) including all required disclosures. Views of responsible officials and planned corrective actions We will continue to monitor and, although we have limited personnel...

Condition Management should have a process in place to ensure the internal completion of the schedule of federal expenditures (SEFA) including all required disclosures. Views of responsible officials and planned corrective actions We will continue to monitor and, although we have limited personnel, we will continue to enhance our internal controls over the completion of the SEFA. Anticipated completion date Ongoing

View Audit 36422

Finding 38483 (2022-004)

Significant Deficiency 2022

North Branch Public School

MN

Internal Control / Segregation of Duties Questioned Costs Significant Deficiency § 200.326

Finding: 2022-004 SPECIAL PROVISIONS ? WAGE RATE REQUIREMENTS Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, and 84.425W Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425...

Finding: 2022-004 SPECIAL PROVISIONS ? WAGE RATE REQUIREMENTS Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, and 84.425W Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425D210045 and S425C210015 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance Recommendation: We recommend that the District obtain the weekly payrolls and statement of compliance from contractors that work on construction contracts financed by federal assistance funds. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: Management will implement procedures and controls to obtain the necessary documentation to verify that contractors are in compliance with the wage rate requirements. Official Responsible for Ensuring CAP: Todd Tetzlaff, Director of Finance and Human Resources. Planned Completion Date for CAP: June 30, 2023.

View Audit 35090

Finding 38482 (2022-001)

Material Weakness 2022

Exceptional Children Have Opportunities

IL

Internal Control / Segregation of Duties

Monthly Bank Reconciliation Condition: During audit fieldwork, we found that the bank reconciliations were not being performed on a monthly basis. Plan: The Joint Agreement will work with the Township Treasurer to provide monthly reconciliations to the Agreement for review. Anticipated Date of Compl...

Monthly Bank Reconciliation Condition: During audit fieldwork, we found that the bank reconciliations were not being performed on a monthly basis. Plan: The Joint Agreement will work with the Township Treasurer to provide monthly reconciliations to the Agreement for review. Anticipated Date of Completion: June 30, 2023 Person in Charge: Director of Finance and Operations/CSBO

View Audit 35731

Finding 38475 (2022-003)

Significant Deficiency 2022

McKendree University

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

2022-003 Education Stabilization Fund: Higher Education Emergency Relief Fund Student Portion and Institutional Portion? Assistance Listing No. 84.425E, 84.425F Recommendation: We recommend the University design controls to ensure an adequate review and approval process is in place and documented. E...

2022-003 Education Stabilization Fund: Higher Education Emergency Relief Fund Student Portion and Institutional Portion? Assistance Listing No. 84.425E, 84.425F Recommendation: We recommend the University design controls to ensure an adequate review and approval process is in place and documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The University will design and implement internal procedures with staff (accountant, interim VP, and president) to ensure adequate review and controls are in place. Name(s) of the contact person(s) responsible for corrective action: John Nisbet, Interim Vice President of Administration & Finance Planned completion date for corrective action plan: April 2023

View Audit 30596

Finding 38473 (2022-001)

Significant Deficiency 2022

McKendree University

IL

Internal Control / Segregation of Duties Reporting Significant Deficiency

2022-001 Segregation of Duties Recommendation: The University should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including number of internal staff), to determine whether additional controls over the preparation of annual f...

2022-001 Segregation of Duties Recommendation: The University should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including number of internal staff), to determine whether additional controls over the preparation of annual financial statements can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Additional staff have been included (accountant, interim VP, and president) to review appropriate workflow and controls in the assumption, reconciliation, and calculations used in the financial reporting processes. Name(s) of the contact person(s) responsible for corrective action: John Nisbet, Interim Vice President of Administration & Finance Planned completion date for corrective action plan: April 2023

View Audit 30596

Finding 38460 (2022-002)

Material Weakness 2022

Idaho Harm Reduction Project

ID

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.512

Management should develop a review process to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance wit...

Management should develop a review process to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance with 2 CFR Section 200.512.

View Audit 35753

Finding 38459 (2022-001)

Significant Deficiency 2022

Shiloh Neighborhood Development Corporation

OH

Questioned Costs Cash Management Reporting

U.S. Department of Agriculture Connecting Kids to Meals (the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The finding from the schedule of findings and questioned costs are discussed ...

U.S. Department of Agriculture Connecting Kids to Meals (the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The finding from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture SIGNIFICANT DEFICIENCY 2022-001 Child and Adult Care Food Program ? Assistance Listing No. 10.558 Recommendation: To help reduce the potential for errors and maximize the amount of reimbursement we recommend that the daily tracking spreadsheet be reviewed by management. Explanation of disagreement with audit finding: While there is no strenuous disagreement with the audit finding, the Responsible Officials want to note that the under reporting of 5 meals out of 4,711 tested during the CACFP Afterschool Meal Program is less than .106% error rate. In total 630,906 meals were served to kids during the fiscal year. To reduce the potential for human data input errors, Connecting Kids To Meals has entered into a contract with a software developer to create customized software that will enable CKM servers to more accurately capture meal totals electronically. The software will begin being utilized the fall of 2023. This will enhance the effectiveness of the nonprofit hunger-relief agency. Action planned/taken in response to finding: The Organization has engaged an external software designer to develop a new software program that will aide in better tracking meals at the various sites. This is also expected to reduce errors in the excel spreadsheet the Organization is currently utilizing. Name of the contact person responsible for corrective action: Wendi Huntley, President Planned completion date for corrective action plan: September 30, 2023 If the U.S. Department of Agriculture has questions regarding this plan, please call Wendi Huntley, President at 419-720-1106.

View Audit 34881

Finding 38421 (2022-001)

Material Weakness 2022

Door County Maritime Museum & Lighthouse Preservation Society, Inc.

WI

Questioned Costs Internal Control / Segregation of Duties

2022-001 Material Audit Adjustments: Management will review the current year audit adjustments and attempt to adjust the accounts to actual in year 2023.

View Audit 37134

Finding 38410 (2022-001)

Material Weakness 2022

St. Patrick Apartments Ii, Inc.

MD

HUD Housing Programs Questioned Costs Cash Management

A. Finding 2022-001 a. Comments on Findings and Recommendations 2022-001: Management has made the required residual receipts deposit based upon December 31, 2021, surplus cash in the amount of $12,564 on June 30, 2022.

View Audit 33862 Questioned Costs: $1

Corrective Action Plans

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