Corrective Action Plans

Finding 3438 (2022-003)

Material Weakness 2022

WI

Reporting Internal Control / Segregation of Duties

2022-003 Material Audit Adjustment Corrective Action Planned: The material misstatements detected as a result of audit procedures were corrected by management. The Authority will review all adjusting entries posted and make all such necessary adjustments in the future. The Executive Director will co...

2022-003 Material Audit Adjustment Corrective Action Planned: The material misstatements detected as a result of audit procedures were corrected by management. The Authority will review all adjusting entries posted and make all such necessary adjustments in the future. The Executive Director will continue to monitor all financial activity and adjust account balances as needed throughout the year and at year-end to prevent misstatements from occurring. Completion Date: December 31, 2023

View Audit 5389

Finding 3436 (2022-002)

Significant Deficiency 2022

Juneau County Housing Authority

WI

Subrecipient Monitoring Internal Control / Segregation of Duties

2022-002 ,I nsufficient Collateral Corrective Action Planned: The Authority will closely monitor all deposits to make sure that the amount of funds on deposit are protected by federal deposit insurance, corporate surety bond, or collateral. Completion Date: December 31, 2023

View Audit 5389

Finding 3434 (2022-001)

Significant Deficiency 2022

Juneau County Housing Authority

WI

Internal Control / Segregation of Duties Reporting

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: Ongo...

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 5389

Finding 3387 (2022-014)

None 2022

City of Philadelphia

PA

Questioned Costs Subrecipient Monitoring Reporting

Assistance Listing 21.023 Emergency Rental Assistance Program (ERAP) ...

Assistance Listing 21.023 Emergency Rental Assistance Program (ERAP) Views of the Responsible Officials and Corrective Action Plan: We disagree with the finding regarding spending reported to the Commonwealth of Pennsylvania. Prior to April 2022, reporting to the state was generated from a reporting dashboard within the Quickbase database. Internal controls checking these reports against raw data revealed an issue with the programming of the dashboard, and beginning in April 2022, reports were generated using raw data downloaded from the portal. Once this issue was detected and resolved, PHDC and the City sent updated and corrected reporting to the Commonwealth, along with a statement detailing our shift in methodology. This shift, and the corrected reports, were accepted by the Commonwealth, as shown in the email chains that were provided to the Controller’s Office. The data underlying the original ERA1 and ERA2 January 2022 reports cited in the finding cannot be recreated since the errors have now been permanently corrected. Auditor’s Comments on Agency’s Response: Regarding the corrected reports provided via email chains with the Commonwealth to our office, we have the following comment: Only one email chain provided had an attached “updated historical check” for ERAP1, submitted to the Commonwealth in July 2022. The historical check included a line item for the month in question, January 2022, but was still reporting the amounts of $173,807 and $22,042 for the Administrative Paid categories (See Table 6). These amounts remain unsubstantiated per our audit testing. Additionally, no corrected reports or updated historical checks were provided via these email chains to address the discrepancies noted for ERAP2 (See Table 7). Contact Person: Dan Gasiewski, Chief Grants Compliance Officer, Grants Office, Office of the Director of Finance

View Audit 5296 Questioned Costs: $1

Finding 3376 (2022-004)

Significant Deficiency 2022

Bighorn Valley Health Center, Inc.

WA

Significant Deficiency Internal Control / Segregation of Duties

Health Center Program Cluster– Assistance Listing No. 93.224 & 93.527 Recommendation: Management should consider increasing the frequency of its internal audits over patient encounters or expanding its sample sizes in addition to providing additional training for front desk staff regarding the coll...

Health Center Program Cluster– Assistance Listing No. 93.224 & 93.527 Recommendation: Management should consider increasing the frequency of its internal audits over patient encounters or expanding its sample sizes in addition to providing additional training for front desk staff regarding the collection and verification of patient information for each patient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The finding in the previous year’s audit was associated with lack of documentation of a slide application within the EMR, this was corrected. The current year’s finding was associated with the One Health EDR and was regarding an incorrect application of slide category. One Health has transitioned to an EDR that is interfaced and embedded into the current EMR and anticipates an automated process with slide application, which would correct the manual slide calculation by staff. Additionally, One Health is in the process of adjusting staff management to provide further oversight to intake personnel responsible for slide paperwork and documentation within the Electronic Health Record. One Health has already instituted additional internal audit oversight due to the EDR transition and plans to increase the frequency of review for those sliding scale patients. Name of the contact person responsible for corrective action: Colette Mild, VP Business Operations & Finance Planned completion date for corrective action plan: 12/31/2023

View Audit 5270

Finding 3226 (2022-009)

Material Weakness 2022

Mary's Center for Maternal and Child Care, Inc.

DC

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.512

Views of Responsible Officials: As detailed in our Policy and Procedure document Mary's Center has developed a detailed pre-audit process to ensure our formal-year end closing occurs with no issues. In preparation for our annual audit, all accounts will be reconciled prior to the beginning of the au...

Views of Responsible Officials: As detailed in our Policy and Procedure document Mary's Center has developed a detailed pre-audit process to ensure our formal-year end closing occurs with no issues. In preparation for our annual audit, all accounts will be reconciled prior to the beginning of the audit period using a detailed workflow. The workflow includes a formalized checklist and workplan with the following tasks that need to be completed:  Patient Receivable Schedule Reconciliation  Patient Revenue Reconciliation  Asset and Liability Accounts Reconciliation Views of Responsible Officials (continued): Pre-Audit reconciliation efforts and adherence to the workflow will be co-led by the Assistant Controller, Director of Grants, and Director of Revenue Initiatives and reviewed by multiple levels of leadership. In addition, to combat the growth of our organization and additional regulations we have implemented or are in the process of implementing the following activities at Mary's Center:  Employed an experienced Grant director to oversee the grant department and optimize productivity and quality;  Actively enlisting the services of an experienced Finance Consultant to perform an assessment of the entire Finance department including current process and staffing needs;  Invested in technologies such as Sage Intacct ERP (industry leader) to replace manual processes;  Budgeted for additional Finance staffing in our upcoming annual budget to combat current capacity issues. Collectively, these processes and staffing updates will ensure Data Collection Forms are submitted timely going forward.

View Audit 5266

Finding 3225 (2022-008)

Significant Deficiency 2022

Mary's Center for Maternal and Child Care, Inc.

DC

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management § 200.303 § 200.414

Views of Responsible Officials: Mary's Center now has a robust process where the agreed upon provisional indirect rate or (if applicable) the specific rate included in the final Grant agreement is the governing default rate used for each Grant. In any scenarios where a change in rate is being reques...

Views of Responsible Officials: Mary's Center now has a robust process where the agreed upon provisional indirect rate or (if applicable) the specific rate included in the final Grant agreement is the governing default rate used for each Grant. In any scenarios where a change in rate is being requested, the Program Manager alerts the Senior Grant Accountant assigned to the grant and provides supporting documentation from the Grant funder of an addendum to the existing Grant agreement. If for any reason the Finance team is using an upward or downward adjustment to the provisional indirect rate or what was agreed upon in the Grant agreement the EVP Finance and Director of Grants must approve this change and notify the EVPs of Health and Programs and Development prior to implementing this change. All changes are documented. In addition, to ensure the rate in the agreement is the same rate being used when invoicing Grant funders, the Finance team conducts a thorough reconciliation process during the year.

View Audit 5266

Finding 3223 (2022-006)

Significant Deficiency 2022

Mary's Center for Maternal and Child Care, Inc.

DC

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

Views of Responsible Officials: Mary's Center now has the following process in place to directly address this issue. Please see details below: All cash disbursements must be supported by an automated invoice, contract, and/or valuation documentation in the financial accounting system (Sage Intacct) ...

Views of Responsible Officials: Mary's Center now has the following process in place to directly address this issue. Please see details below: All cash disbursements must be supported by an automated invoice, contract, and/or valuation documentation in the financial accounting system (Sage Intacct) prior to payment. The same process applies for both purchase order and nonpurchase order related invoices. Any individual invoice exceeding $10,000 requires approval from both Department and Finance leadership prior to payment. Monthly Finance Team meetings are held to address staff's outstanding questions/concerns about workflows and processes.

View Audit 5266

Finding 3222 (2022-004)

Material Weakness 2022

Mary's Center for Maternal and Child Care, Inc.

DC

Reporting Internal Control / Segregation of Duties § 200.302

Views of Responsible Officials: Mary's Center Finance team has revised our Financial Policies and Procedures Manual to further outline our standard operating procedures (SOPs) and created additional supporting documentation that details SOPs for current processes/procedures. We have also defined in ...

Views of Responsible Officials: Mary's Center Finance team has revised our Financial Policies and Procedures Manual to further outline our standard operating procedures (SOPs) and created additional supporting documentation that details SOPs for current processes/procedures. We have also defined in this supporting documentation contingency plans to combat the lack of knowledge transfer that can occur with unexpected staff attrition. Lastly, our Director of Grants has begun reconciling our SEFA report monthly to ensure we are accurate in our reporting and can proactively address any issues.

View Audit 5266

Finding 3213 (2022-002)

Material Weakness 2022

Partners in Prevention Education

WA

Reporting Internal Control / Segregation of Duties § 200.512

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

View Audit 5229

Finding 3162 (2022-002)

Significant Deficiency 2022

Boys and Girls Club of Livingston County

IL

Internal Control / Segregation of Duties Cash Management Significant Deficiency

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

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

View Audit 5166

Finding 3161 (2022-001)

Significant Deficiency 2022

Boys and Girls Club of Livingston County

IL

Internal Control / Segregation of Duties Cash Management Significant Deficiency

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

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

View Audit 5166

Finding 3145 (2022-003)

Material Weakness 2022

Aids Outreach Center

TX

Questioned Costs Reporting Internal Control / Segregation of Duties

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

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

View Audit 5138 Questioned Costs: $1

Finding 3144 (2022-002)

Material Weakness 2022

Aids Outreach Center

TX

Questioned Costs Reporting Internal Control / Segregation of Duties

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

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

View Audit 5138 Questioned Costs: $1

Finding 3098 (2022-006)

None 2022

City of West Haven, Ct

CT

Subrecipient Monitoring Internal Control / Segregation of Duties

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

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

View Audit 5029

Finding 3042 (2022-003)

Material Weakness 2022

El Paso Las Puertas Abiertas, Inc.

TX

Reporting Internal Control / Segregation of Duties § 200.512

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

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

View Audit 4999

Finding 3041 (2022-002)

Material Weakness 2022

El Paso Las Puertas Abiertas, Inc.

TX

Questioned Costs Special Tests & Provisions HUD Housing Programs

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

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

View Audit 4999 Questioned Costs: $1

Finding 3039 (2022-002)

Material Weakness 2022

St. Ansgar Community School District

IA

Internal Control / Segregation of Duties Reporting

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

View Audit 4992

Finding 3034 (2022-005)

Significant Deficiency 2022

Lodge Grass School District No. 27 & 2

MT

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

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

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

View Audit 4984

Finding 3032 (2022-004)

Significant Deficiency 2022

Lodge Grass School District No. 27 & 2

MT

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

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

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

View Audit 4984

Finding 3030 (2022-001)

None 2022

City of Fall River

MA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

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

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

View Audit 4974 Questioned Costs: $1

Finding 3019 (2022-001)

Significant Deficiency 2022

Monroe County Board of Education

GA

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

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

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

View Audit 4890

Finding 2966 (2022-001)

Material Weakness 2022

Waimanalo Health Center

HI

Internal Control / Segregation of Duties

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

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

View Audit 4881

Finding 2965 (2022-004)

Significant Deficiency 2022

Thurston County Economic Development Council

WA

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

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

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

View Audit 4859 Questioned Costs: $1

Finding 2964 (2022-003)

Significant Deficiency 2022

Thurston County Economic Development Council

WA

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

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

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

View Audit 4859 Questioned Costs: $1

Corrective Action Plans

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