Corrective Action Plans

Finding 26362 (2022-002)

Significant Deficiency 2022

IN

Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.328

CORRECTIVE ACTION PLAN FINDING 2022-002 Contact Person Responsible for Corrective Action: Tamara Swartzentruber, Treasurer Contact Phone Number: 812-486-3220 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Treasurer has worked with manageme...

CORRECTIVE ACTION PLAN FINDING 2022-002 Contact Person Responsible for Corrective Action: Tamara Swartzentruber, Treasurer Contact Phone Number: 812-486-3220 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Treasurer has worked with management and will implement better controls when preparing the Annual Data Report on the COVID-19 Education Stabilization Fund. We will work to get the report reviewed and submitted on the correct due date. Anticipated Completion Date: April 2023

View Audit 27982

Finding 26356 (2022-003)

Significant Deficiency 2022

Community Action Association of Pennsylvania

PA

Internal Control / Segregation of Duties Significant Deficiency

CORRECTIVE ACTION PLAN February 16, 2023 Community Action Association of Pennsylvania respectfully submits the following corrective action plan for the year ended June 30, 2022. Cognizant or Oversight Agency for Audit: Community Service Block Grant Program Name and address of independent publi...

CORRECTIVE ACTION PLAN February 16, 2023 Community Action Association of Pennsylvania respectfully submits the following corrective action plan for the year ended June 30, 2022. Cognizant or Oversight Agency for Audit: Community Service Block Grant Program Name and address of independent public accounting firm: Hamilton & Musser, PC 176 Cumberland Parkway Mechanicsburg, PA 17055 Audit Period: July 1, 2021 ? June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Findings ? Financial Statement Audit Significant Deficiencies #2022-001 ? Significant Deficiency ? Segregation of Duties Recommendation We recommend someone other than the Finance Director, preferably the CEO or another office staff, open the mail and record/scan the checks received into a check log. View of responsible officials and planned corrective action The Executive Administrative Assistant is now tasked with and responsible for opening the mail and recording the checks into a check log. The Executive Administrative Assistant will forward checks to the financial services team for additional action steps. #2022-002 ? Significant Deficiency ? Authorization and Approval Recommendation We recommend that all credit card charges are matched to a receipt and reviewed and approved by both the Board President and Board Treasurer, as is the policy with other payables/disbursements. This eliminates the risk associated with having the CEO issue approval over his own credit card charges. View of responsible officials and planned corrective action All credit card receipts will be submitted by the CEO or appropriate staff member to the financial services team. Credit card reconciliation documentation and appropriate receipts will be provided to the Board Treasurer for regular review. -28- Findings ? Financial Statement Audit (Continued) #2022-003 ? Significant Deficiency ? Authorization and Approval Recommendation Non-cash journal entries make it easy for organizations to overstate their revenue or understate their expenses with unsubstantiated accruals/deferrals. We recommend that all journal entries be authorized and approved by the CEO prior to entry. View of responsible officials and planned corrective action As noted, this is no longer an issue with internal controls having been corrected as of December 31, 2021. All non-recurring journal entries will be approved by the CEO. Findings ? Federal Award Programs Audit Community Service Block Grant, CFDA #93.569 #2022-004 ? Significant Deficiency ? Allowable Costs Recommendation We recommend maintaining weekly timesheets with CEO approval, itemized by time allocated per grant. The financial statement records should be supported by direct time allocated to the grant as indicated on the approved timesheets. View of responsible officials and planned corrective action CAAP will do its due diligence in appropriately allocating costs should similar costs be incurred. If the Community Service Block Grant Program has questions regarding this plan, please call Community Action Association of Pennsylvania Chief Executive Officer Beck Moore at 717-233-1075 extension 12.

View Audit 27273

Finding 26355 (2022-002)

Significant Deficiency 2022

Community Action Association of Pennsylvania

PA

Significant Deficiency Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN February 16, 2023 Community Action Association of Pennsylvania respectfully submits the following corrective action plan for the year ended June 30, 2022. Cognizant or Oversight Agency for Audit: Community Service Block Grant Program Name and address of independent publi...

CORRECTIVE ACTION PLAN February 16, 2023 Community Action Association of Pennsylvania respectfully submits the following corrective action plan for the year ended June 30, 2022. Cognizant or Oversight Agency for Audit: Community Service Block Grant Program Name and address of independent public accounting firm: Hamilton & Musser, PC 176 Cumberland Parkway Mechanicsburg, PA 17055 Audit Period: July 1, 2021 ? June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Findings ? Financial Statement Audit Significant Deficiencies #2022-001 ? Significant Deficiency ? Segregation of Duties Recommendation We recommend someone other than the Finance Director, preferably the CEO or another office staff, open the mail and record/scan the checks received into a check log. View of responsible officials and planned corrective action The Executive Administrative Assistant is now tasked with and responsible for opening the mail and recording the checks into a check log. The Executive Administrative Assistant will forward checks to the financial services team for additional action steps. #2022-002 ? Significant Deficiency ? Authorization and Approval Recommendation We recommend that all credit card charges are matched to a receipt and reviewed and approved by both the Board President and Board Treasurer, as is the policy with other payables/disbursements. This eliminates the risk associated with having the CEO issue approval over his own credit card charges. View of responsible officials and planned corrective action All credit card receipts will be submitted by the CEO or appropriate staff member to the financial services team. Credit card reconciliation documentation and appropriate receipts will be provided to the Board Treasurer for regular review. -28- Findings ? Financial Statement Audit (Continued) #2022-003 ? Significant Deficiency ? Authorization and Approval Recommendation Non-cash journal entries make it easy for organizations to overstate their revenue or understate their expenses with unsubstantiated accruals/deferrals. We recommend that all journal entries be authorized and approved by the CEO prior to entry. View of responsible officials and planned corrective action As noted, this is no longer an issue with internal controls having been corrected as of December 31, 2021. All non-recurring journal entries will be approved by the CEO. Findings ? Federal Award Programs Audit Community Service Block Grant, CFDA #93.569 #2022-004 ? Significant Deficiency ? Allowable Costs Recommendation We recommend maintaining weekly timesheets with CEO approval, itemized by time allocated per grant. The financial statement records should be supported by direct time allocated to the grant as indicated on the approved timesheets. View of responsible officials and planned corrective action CAAP will do its due diligence in appropriately allocating costs should similar costs be incurred. If the Community Service Block Grant Program has questions regarding this plan, please call Community Action Association of Pennsylvania Chief Executive Officer Beck Moore at 717-233-1075 extension 12.

View Audit 27273

Finding 26354 (2022-001)

Significant Deficiency 2022

Community Action Association of Pennsylvania

PA

Internal Control / Segregation of Duties Significant Deficiency

CORRECTIVE ACTION PLAN February 16, 2023 Community Action Association of Pennsylvania respectfully submits the following corrective action plan for the year ended June 30, 2022. Cognizant or Oversight Agency for Audit: Community Service Block Grant Program Name and address of independent publi...

CORRECTIVE ACTION PLAN February 16, 2023 Community Action Association of Pennsylvania respectfully submits the following corrective action plan for the year ended June 30, 2022. Cognizant or Oversight Agency for Audit: Community Service Block Grant Program Name and address of independent public accounting firm: Hamilton & Musser, PC 176 Cumberland Parkway Mechanicsburg, PA 17055 Audit Period: July 1, 2021 ? June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Findings ? Financial Statement Audit Significant Deficiencies #2022-001 ? Significant Deficiency ? Segregation of Duties Recommendation We recommend someone other than the Finance Director, preferably the CEO or another office staff, open the mail and record/scan the checks received into a check log. View of responsible officials and planned corrective action The Executive Administrative Assistant is now tasked with and responsible for opening the mail and recording the checks into a check log. The Executive Administrative Assistant will forward checks to the financial services team for additional action steps. #2022-002 ? Significant Deficiency ? Authorization and Approval Recommendation We recommend that all credit card charges are matched to a receipt and reviewed and approved by both the Board President and Board Treasurer, as is the policy with other payables/disbursements. This eliminates the risk associated with having the CEO issue approval over his own credit card charges. View of responsible officials and planned corrective action All credit card receipts will be submitted by the CEO or appropriate staff member to the financial services team. Credit card reconciliation documentation and appropriate receipts will be provided to the Board Treasurer for regular review. -28- Findings ? Financial Statement Audit (Continued) #2022-003 ? Significant Deficiency ? Authorization and Approval Recommendation Non-cash journal entries make it easy for organizations to overstate their revenue or understate their expenses with unsubstantiated accruals/deferrals. We recommend that all journal entries be authorized and approved by the CEO prior to entry. View of responsible officials and planned corrective action As noted, this is no longer an issue with internal controls having been corrected as of December 31, 2021. All non-recurring journal entries will be approved by the CEO. Findings ? Federal Award Programs Audit Community Service Block Grant, CFDA #93.569 #2022-004 ? Significant Deficiency ? Allowable Costs Recommendation We recommend maintaining weekly timesheets with CEO approval, itemized by time allocated per grant. The financial statement records should be supported by direct time allocated to the grant as indicated on the approved timesheets. View of responsible officials and planned corrective action CAAP will do its due diligence in appropriately allocating costs should similar costs be incurred. If the Community Service Block Grant Program has questions regarding this plan, please call Community Action Association of Pennsylvania Chief Executive Officer Beck Moore at 717-233-1075 extension 12.

View Audit 27273

Finding 26347 (2022-006)

Significant Deficiency 2022

Richmond County

NC

Eligibility Internal Control / Segregation of Duties

Finding 2022-006 Inaccurate Information Entry Name of contact person: Theressa Smith, Deputy Social Services Director Corrective Action: Training was completed on December 7, 2022. A documentation template was created to remind workers of TWN and other informa...

Finding 2022-006 Inaccurate Information Entry Name of contact person: Theressa Smith, Deputy Social Services Director Corrective Action: Training was completed on December 7, 2022. A documentation template was created to remind workers of TWN and other informational resources available. Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Agency will send a monthly email reminder to address trending errors. Proposed Completion Date: December 7, 2022 and ongoing

View Audit 25920

Finding 26345 (2022-004)

Significant Deficiency 2022

Richmond County

NC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Finding: 2022-004 Name of contact person: Cary Garner, Finance Director Corrective Action: Upon further review, the county agrees that policies were not adopted in relation to the Coronavirus Funding. It was the opinion based on guidance from US Treasury th...

Finding: 2022-004 Name of contact person: Cary Garner, Finance Director Corrective Action: Upon further review, the county agrees that policies were not adopted in relation to the Coronavirus Funding. It was the opinion based on guidance from US Treasury that these would not be needed due to using the Revenue Replacement Category. These policies will be on the Board's April agenda for adoption. Proposed Completion Date: Next meeting of the Board of Commissioners, 04/04/23 and on-going as necessary

View Audit 25920

Finding 26300 (2022-002)

Significant Deficiency 2022

Annex Teen Clinic, Inc.

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-002: Significant Deficiency - Separation of Duties Condition The origination and completion of single transactions should not be under the control of the same individual. Each transaction should pass through two or more individuals with the result that the work of one is under the rev...

Finding 2022-002: Significant Deficiency - Separation of Duties Condition The origination and completion of single transactions should not be under the control of the same individual. Each transaction should pass through two or more individuals with the result that the work of one is under the review of another. Corrective Action Plan Journal Entry transactions will be done by either Staff Account or GL Accountant at MACC and reviewed by Controller, all adjustments must be reviewed and approved by the controller. If ATC management request any adjustment controller must receive email with Brian Russ cc?d for approval. Names of Contact Persons Responsible for Corrective Action: Victoria Robinson, Brian Russ Anticipated Completion Date: October, 2023

View Audit 20929

Finding 26299 (2022-001)

Material Weakness 2022

Annex Teen Clinic, Inc.

MN

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2022-001: Material Weakness - Financial Reporting Condition There is a lack of controls over the year-end financial reporting process. During the course of the audit, material adjustments were made to the year-end financial statements and disclosures to ensure they met GAAP reporting requi...

Finding 2022-001: Material Weakness - Financial Reporting Condition There is a lack of controls over the year-end financial reporting process. During the course of the audit, material adjustments were made to the year-end financial statements and disclosures to ensure they met GAAP reporting requirements. It is important that management and the outsourced accounting team understand transactions recorded in the general ledger, timely reconciliation of accounts, review journal entries to ensure there is proper documentation to support the transaction and ensure that transactions are recorded in the correct year. Corrective Action Plan General Ledger Accountant will start reconciling account monthly to stay on track and follow up with discrepancies as timely as possible. ATC Management will review financials monthly and make sure expenses and revenue are on track for their programs and follow up with controller if any discrepancies are found so there are no big adjustments at yearend. Names of Contact Persons Responsible for Corrective Action: Victoria Robinson, Brian Russ Anticipated Completion Date: October, 2023

View Audit 20929

Finding 26292 (2022-002)

Significant Deficiency 2022

Housing Authority of the City of Muncie

IN

Questioned Costs HUD Housing Programs Significant Deficiency

Finding 2022-002 Significant Deficiency in Internal Control over Financial Reporting; Significant Deficiency in Internal Control over Compliance Corrective Action Plan: HCV staff will be trained on established procedures. The HCV Manager will conduct quarterly file audits (selecting samples randomly...

Finding 2022-002 Significant Deficiency in Internal Control over Financial Reporting; Significant Deficiency in Internal Control over Compliance Corrective Action Plan: HCV staff will be trained on established procedures. The HCV Manager will conduct quarterly file audits (selecting samples randomly) to ensure that staff members are following established procedures. Name of Responsible Person: Shannel Lampkins, HCV Manager Projected Completion Date: March 31, 2023

View Audit 23243 Questioned Costs: $1

Finding 26291 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Muncie

IN

HUD Housing Programs Reporting Significant Deficiency

Finding 2022-001 Significant Deficiency in Internal Control over Financial Reporting; Significant Deficiency in Internal Control over Compliance Corrective Action Plan: HCV staff will be trained on established procedures. The HCV Manager will conduct quarterly file audits (selecting samples randomly...

Finding 2022-001 Significant Deficiency in Internal Control over Financial Reporting; Significant Deficiency in Internal Control over Compliance Corrective Action Plan: HCV staff will be trained on established procedures. The HCV Manager will conduct quarterly file audits (selecting samples randomly) to ensure that staff members are following established procedures. Name of Responsible Person: Shannel Lampkins, HCV Manager Projected Completion Date: March 31, 2023

View Audit 23243

Finding 26265 (2022-003)

Material Weakness 2022

Valders Area School District

WI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring

Management is cognizant of the District?s internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. The District has strengthened the internal control structure in recent years by revising the roles and responsibilities of multiple po...

Management is cognizant of the District?s internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. The District has strengthened the internal control structure in recent years by revising the roles and responsibilities of multiple positions within the accounting department. The District continues to identify and implement effective mitigating controls when possible. Current District procedures in both the accounts payable and payroll functions include one position that is primarily responsible for transaction processing and require that a second individual review and approve transactions. As a result of these procedures, the Finance Manager has less responsibility with daily functions which enables the position to provide additional secondary review and oversight both in the financial areas of accounts payable, accounts receivable, and in the payroll/HR areas. Name of responsible official: Michelle Lillibridge, Business Services Director Expected Completion Date: Ongoing, no formal expected completion date

View Audit 18106

Finding 26262 (2022-001)

Significant Deficiency 2022

Southern Door County School District

WI

Internal Control / Segregation of Duties

Bank reconciliations and payroll records will be done on a monthly basis and reviewed by the Business Manager, District Administrator, and Board of Education Treasurer. School activity accounts will be reviewed monthly by respective building principals, and quarterly by the Business Office Manager,...

Bank reconciliations and payroll records will be done on a monthly basis and reviewed by the Business Manager, District Administrator, and Board of Education Treasurer. School activity accounts will be reviewed monthly by respective building principals, and quarterly by the Business Office Manager, the District Administrator, and the Board Treasurer. The district has scheduled quarterly financial updates with the entire Board of Education to review accounting information, expectations and to provide explanations for any variances during a regular board meeting workshop. The implementation of these plans is currently effective.

View Audit 22917

Finding 26253 (2022-003)

Significant Deficiency 2022

Pardeeville Area School District

WI

Reporting Internal Control / Segregation of Duties

Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective t...

Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports. Anticipated Completion Date ? This action will be ongoing.

View Audit 23165

Finding 26252 (2022-001)

Significant Deficiency 2022

Pardeeville Area School District

WI

Internal Control / Segregation of Duties

Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the District?s operations. However, it is not feasible or cost effec...

Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the District?s operations. However, it is not feasible or cost effective to add staff to achieve the desired level of internal control. Anticipated Completion Date ? This action will be on going.

View Audit 23165

Finding 26245 (2022-002)

Material Weakness 2022

Sumner County Kansas

KS

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting

Person responsible for corrective action: County Attorney and Sheriff Corrective action planned: County Attorney and Sheriff is going to be responsible for determining allowable costs, in compliance with the specific compliance guidelines for this program. The $14,179.04 of non-allowable costs w...

Person responsible for corrective action: County Attorney and Sheriff Corrective action planned: County Attorney and Sheriff is going to be responsible for determining allowable costs, in compliance with the specific compliance guidelines for this program. The $14,179.04 of non-allowable costs will be repaid to the program. Anticipated completion date: County Attorney will pay back by year-end 2023. Immediately, the County Attorney and Sheriff will review the compliance guidelines for the program.

View Audit 17812

Finding 26235 (2022-001)

Significant Deficiency 2022

Wagner College

NY

Student Financial Aid Reporting Significant Deficiency

Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting Name of contact person responsible for corrective action: John Carrescia jcarresc@wagner.edu 718-420-4264 Corrective action: The College has been working diligently across multiple departments to make these historical correcti...

Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting Name of contact person responsible for corrective action: John Carrescia jcarresc@wagner.edu 718-420-4264 Corrective action: The College has been working diligently across multiple departments to make these historical corrections. We have identified the various groupings of students that require correction, and have worked through our historical data to update the program begin date (campus level data) to be the first day of the earliest semester for which each student began attending their respective program. We have submitted the listings to the National Student Clearinghouse for revision. We currently have a process in place and are working collaboratively with our information technology system analysts to implement controls to ensure the correct program begin date is used for all future students entering the College. We are now in the process of reviewing and updating our program level enrollment data.

View Audit 23421

Finding 26227 (2022-001)

Significant Deficiency 2022

Unified School District No. 254

KS

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-001 - Lack of Segregation of Duties The District understands that this is a significant deficiency but feels it is not cost-effective at this time to hire additional employees to properly segregate duties. We feel that the oversight performed by the Superintendent and Board of Educati...

Finding 2022-001 - Lack of Segregation of Duties The District understands that this is a significant deficiency but feels it is not cost-effective at this time to hire additional employees to properly segregate duties. We feel that the oversight performed by the Superintendent and Board of Education over the financial statement activity and reports of the District is adequate to help mitigate the lack of segregation of duties. We believe it would be inefficient and cost prohibitive to hire the additional employees needed to properly segregate duties so at this time we do no plan on making any changes. However, we will continue to monitor this situation and periodically determine if it is cost-effective for us to properly segregate duties.

View Audit 22916

Finding 26226 (2022-001)

Material Weakness 2022

Noxubee County School District

MS

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Finding Corrective Action Plan Details 2022-001 a. Contact person responsible for corrective action: Name: Pam Norris Title: Business Manager b. Description of corrective action plan: The district will follow the federal grant guidelines and Article 4 Section 96 of the Mississippi State Constitution...

Finding Corrective Action Plan Details 2022-001 a. Contact person responsible for corrective action: Name: Pam Norris Title: Business Manager b. Description of corrective action plan: The district will follow the federal grant guidelines and Article 4 Section 96 of the Mississippi State Constitution regarding employee incentive or hazard pay. c. Anticipated Completion Date: Immediately

View Audit 23125 Questioned Costs: $1

Finding 26187 (2022-003)

Significant Deficiency 2022

St. Luke's Home and St. Luke's Home Foundation

ND

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve funds. Responsible Individuals: Amy Kreidt, CEO/Adm...

Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve funds. Responsible Individuals: Amy Kreidt, CEO/Administrator and Brenda Thronburg, Accountant Corrective Action Plan: Management will ensure a review separate from the preparer of the reconciliation for the Organization's reserve fund is completed with formal documentation noting the review. Anticipated Completion Date: 3/31/2023

View Audit 25663

Finding 26176 (2022-001)

Material Weakness 2022

Palestine Gardens, INC

MO

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 ? Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 ? Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor?s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2022. Finding 2022-001 Responsible Party Name: Ju Chinnery Position: Property Accountant Telephone Number: (816)246-9220 Federal Agency Department of Housing and Urban Development Federal Program Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Sec 207/223(F)) Compliance Requirements N ? Special Tests and Provisions Finding Type Federal Awards Auditee?s Comment on Finding We agree with the auditor?s finding. Corrective Action We will adopt a policy to ensure tenants requesting maintenance of property via work orders is being maintained properly in the work order system and management will review the accuracy of the documentation being processed in the work order system on a quarterly basis. Anticipated Completion Date June 30, 2023

View Audit 23691

Finding 26173 (2022-002)

Significant Deficiency 2022

Palestine Gardens North, INC

MO

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2022-002 Responsible Party Name: Ju Chinnery Position: Property Accountant Telephone Number: (816) 246-9220 Federal Agency Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N ? Special Tests and Provisions Fin...

Finding 2022-002 Responsible Party Name: Ju Chinnery Position: Property Accountant Telephone Number: (816) 246-9220 Federal Agency Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N ? Special Tests and Provisions Finding Type Federal Awards Auditee?s Comment on Finding We agree with the auditor?s finding. Corrective Action We will compare the security deposit liability to the security deposit asset each month as part of our monthly closing process. Anticipated Completion Date June 30, 2023

View Audit 23630 Questioned Costs: $1

Finding 26159 (2022-002)

Significant Deficiency 2022

Hayward Community School District

WI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Significant Deficiency ? Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) Fiscal Year: 2022 District?s Response: We concur. Views of Responsible Officials and Corrective Action: The District has made a cost/benefit decision to have the audit firm prepare drafts of it...

Significant Deficiency ? Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) Fiscal Year: 2022 District?s Response: We concur. Views of Responsible Officials and Corrective Action: The District has made a cost/benefit decision to have the audit firm prepare drafts of its annual financial statements in accordance with GAAP and to prepare the Schedule of Federal Expenditures of Awards. The District will continue to review the draft of the annual financial statements and the Schedule of Federal Expenditures of Awards and raise questions and/or concerns before the statements are released. Name of Responsible Person: Jenifer Frank, Business Manager Projected Implementation Date: Estimated, June 2023

View Audit 20778

Finding 26158 (2022-001)

Significant Deficiency 2022

Hayward Community School District

WI

Internal Control / Segregation of Duties

Significant Deficiency ? Limited Segregation of Duties Fiscal Year: 2022 District?s Response: We concur. Views of Responsible Officials and Corrective Action: The District is aware of the situation and attempts to segregate incompatible duties as much as practical given the size and expertise of av...

Significant Deficiency ? Limited Segregation of Duties Fiscal Year: 2022 District?s Response: We concur. Views of Responsible Officials and Corrective Action: The District is aware of the situation and attempts to segregate incompatible duties as much as practical given the size and expertise of available personnel. The Board of Education does review and approve disbursements at each regular meeting and will continue to do budget comparisons on a regular basis and will raise appropriate questions as needed to clarify expenditures. Name of Responsible Person: Jenifer Frank, Business Manager Projected Implementation Date: Estimated, June 2023

View Audit 20778

Finding 26150 (2022-003)

Material Weakness 2022

Child Care & Nutrition INC

MN

Internal Control / Segregation of Duties Subrecipient Monitoring

Child Care and Nutrition, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021-September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings ar...

Child Care and Nutrition, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021-September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022-001 Internal Accounting Controls Recommendation: We recommend management be aware to the lack of segregation of duties within the accounting functions and provide oversight to ensure the internal control policies and procedures are being implemented by organization staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review the accounting functions of all affected departments so segregate them as it is cost beneficial. Name of the contact person responsible for corrective action: Nicole Rasmussen, Executive Director Planned completion date for corrective action plan: September 30, 2023. MATERIAL WEAKNESS 2022-002 Annual Financial Reporting Under Generally Accepted Accounting Principles Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization understands this is required communications for the preparation of the financial statements and will continue to work at this area to achieve the overall goal. Name of the contact person responsible for corrective action: Nicole Rasmussen, Executive Director Planned completion date for corrective action plan: September 30, 2023. FINDINGS ? FEDERAL AWARD PROGRAMS 2022-003 Internal Accounting Controls Federal Agency: U.S. Department of Agriculture Federal Program: Child and Adult Care Food Program CFDA Number: 10.558 Pass Through Agency: Minnesota Department of Education, Child Nutrition Section Pass Through Number: 1000003400 Award Periods: Year ended September 30, 2022 Recommendation: We recommend management be aware to the lack of segregation of duties within the accounting functions and provide oversight to ensure the internal control policies and procedures are being implemented by organization staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review the accounting functions of all affected departments so segregate them as it is cost beneficial. Name of the contact person responsible for corrective action: Nicole Rasmussen, Executive Director Planned completion date for corrective action plan: September 30, 2023.

View Audit 23045

Finding 26120 (2022-002)

Material Weakness 2022

The Willow Domestic Violence Center, Inc.

KS

Reporting Internal Control / Segregation of Duties

Management of the Willow Domestic Violence Center concurs with the audit finding and will implement corrective action during the year ended June 30, 2024.

View Audit 27640

Corrective Action Plans

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