Corrective Action Plans

Finding 22528 (2022-002)

None 2022

East Sac County Community School District

IA

Internal Control / Segregation of Duties

We have reviewed procedures and plan to make changes to our practices so that two individual are required to process all check of the District.

View Audit 21876

Finding 22516 (2022-002)

Significant Deficiency 2022

Housing Authority of the Town of Windsor Locks

CT

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

Windsor Locks Housing Authority 120 Southwest Ave Windsor Locks, CT 06096 Phone (860) 627-1455 Fax (860) 292-5994 Email: wlha@wlocks.com CORRECTIVE ACTION PLAN 2022-002 ? Segregation of Duties, CFDA #14.871 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Noncompliance, Signi...

Windsor Locks Housing Authority 120 Southwest Ave Windsor Locks, CT 06096 Phone (860) 627-1455 Fax (860) 292-5994 Email: wlha@wlocks.com CORRECTIVE ACTION PLAN 2022-002 ? Segregation of Duties, CFDA #14.871 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Noncompliance, Significant Deficiency Auditee?s Response and Planned Corrective Action The former Executive Director resigned February 2, 2022 after which an Interim Executive Director was hired along with an Independent Fee Accountant. Use of an appropriate procurement policy, outsourcing most accountant functions to keep them separate from the [Interim] Executive Director?s responsibilities and increased involvement/oversight by the board, including check signing and review of bills has improved segregation of duties and oversight. Collectively these efforts have improved controls to prevent and detect unallowable expenditures. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Windsor Locks Management Company and Board Members while working with the Fee Accountant and at first the Interim Executive Director followed by DeMarco Management Corporation after their hire on 2/1/23.

View Audit 24959

Finding 22506 (2022-001)

Significant Deficiency 2022

City of Ely, Minnesota

MN

Internal Control / Segregation of Duties Significant Deficiency Subrecipient Monitoring

Finding Number: 2022-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Harold Langowski, City Clerk-Treasurer Corrective Action Planned Management will attempt to monitor transactions and structure the duties of office personnel to help ensure as muc...

Finding Number: 2022-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Harold Langowski, City Clerk-Treasurer Corrective Action Planned Management will attempt to monitor transactions and structure the duties of office personnel to help ensure as much segregation of duties as possible within the City?s staffing limitations and funding constraints. Anticipated Completion Date Ongoing.

View Audit 19463

Finding 22499 (2022-002)

Material Weakness 2022

Spirit of Soccer, Inc.

PA

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management

2022-002 - Lack of Segregation of Duties & Organizational Monitoring? Internal Control - Material Weakness Recommendation - We recommend that all accounting areas be evaluated to assure adequate controls are in place and operating as expected. We believe certain oversight or monitoring procedures s...

2022-002 - Lack of Segregation of Duties & Organizational Monitoring? Internal Control - Material Weakness Recommendation - We recommend that all accounting areas be evaluated to assure adequate controls are in place and operating as expected. We believe certain oversight or monitoring procedures should be put in place to enhance the systems of internal control. Our recommendation is for the Board to review all accounting and program duties and consider realigning certain incompatible duties to improve internal controls.2022-002 - Lack of Segregation of Duties & Organizational Monitoring? Internal Control - Material Weakness (continued) Response - Management agrees with the recommendation and will continue to work at implementing the necessary components of the recommendation. New board members have come aboard and are working to implement changes. A finance committee has been established (independent of the CEO) and their role will be to ensure the adoption and recommendations of the CAP to ensure transparency and accountability. A bookkeeper was added March 2021 as another tier of financial control, along with CEO handing over some financial duties to the financial advisor and bookkeeper. Regular meetings are held by bookkeeper, financial advisor, and finance committee member of the Board. Please note though, that the small size of our staff, precludes the total elimination of this weakness.

View Audit 18596

Finding 22496 (2022-001)

Significant Deficiency 2022

County of Orleans, State of New York

NY

Internal Control / Segregation of Duties

September 13, 2023 Federal Audit Clearinghouse County of Orleans respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 100 South Clinton Avenue, Suite 1500 Rochester, NY 14604 ...

September 13, 2023 Federal Audit Clearinghouse County of Orleans respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 100 South Clinton Avenue, Suite 1500 Rochester, NY 14604 Audit period: January 1, 2022 ? December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-001 - Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027; Grant Period - For the year ended December 31, 2022 Condition: The internal controls over the payroll process for the Coronavirus State and Local Fiscal Recovery Funds were not operating properly and therefore caused a salary overpayment to a County employee. Criteria: Proper functioning internal controls would result in the County paying this employee the correct amount. Cause: The system of controls over the Coronavirus State and Local Fiscal Recovery Funds did not operate properly to detect the incorrect payment to the employee for one week during the year. This employee was overpaid for their time worked during this specific week. Effect: The County employee was overpaid for one week during the year ended December 31, 2022. Recommendation: The County's internal control system over the payroll process should be reviewed and modified as necessary to avoid future salary overpayments. All appropriate County personnel should be trained on these payroll control procedures. Views of Responsible Officials and Planned Corrective Actions: Effective immediately a corrective action plan is in place for the overpayment of wages for an employee due to out of title pay. Internal controls will be reviewed by the Personnel Director with both the staff in the affected department that process and input payroll into the current payroll system, as well as, the staff within the Personnel Office that certify the payroll. In 2024, the County will be implementing a new payroll and human resources software system. Contact Person Responsible for Corrective Action: Kimberly DeFrank, Orleans County Treasurer or Katie Harvey, Director of Personnel and Self Insurance. Anticipated Completion Date: The corrective action plan was completed by September 13, 2023. If the Federal Audit Clearinghouse has questions regarding this plan, please call Kimberly DeFrank at 585-589-5353 or Katie Harvey at 585-589-3184. Sincerely yours, Kimberly DeFrank

View Audit 18223

Finding 22495 (2022-001)

Significant Deficiency 2022

Blast Intermediate Unit #17

PA

Reporting Internal Control / Segregation of Duties

December 29, 2022 Federal Audit Clearinghouse BLaST Intermediate Unit #17 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 Corning, NY 14830 ...

December 29, 2022 Federal Audit Clearinghouse BLaST Intermediate Unit #17 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 Corning, NY 14830 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 numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT Finding 2022-001 - Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425U; Grant Period - For the year ended June 30, 2022 Audit Finding Significant Deficiency: Condition: The internal controls over the Single Funding Certificate were not operating properly. As a result, for salaries and/or benefits charged to the grant, Single Funding Certificates were not completed for one employee out of one tested in a population of two. Criteria: Proper functioning internal controls would result in the Intermediate Unit having all required Single Funding Certificates completed and obtained contemporaneously. Cause: The system of controls over the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund did not operate properly to detect that a signed Single Funding Certificate was not on file for the employee selected for testing. The controls require Intermediate Unit's personnel to sign a Single Funding Certificate bi-annually if wages and benefits are paid with federal funding. This requirement was overlooked and therefore; a signed certificate was not on file for one employee out of one tested. Effect: The Intermediate Unit was not in compliance with the requirement of needing the Single Funding Certificates signed bi-annually for the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund. Questioned Costs: None identified. Auditors' Recommendation: The Intermediate Unit?s internal control system over reporting requirements related to the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund should be reviewed and modified to prevent future errors. The Intermediate Unit should review Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund files to ensure all required Single Funding Certificates are completed. Planned Corrective Action: A control has been added whereby employees paid with federal single funding will be verified with the payroll department prior to requesting signature to ensure a Single Funding Certificate is signed for all required employees. All files will be reviewed during quarterly and final reporting to ensure all required Single Funding Certificates are complete. Contact Person Responsible for Corrective Action: Sara McNett, Director of Management Services. Anticipated Completion Date: The corrective action plan has already been completed as of the date of this letter. If the Federal Audit Clearinghouse has questions regarding this plan, please call Sara McNett at 570-673-6001. Sincerely yours, Sara McNett

View Audit 22466

Finding 22488 (2022-001)

Material Weakness 2022

Calvary University

MO

Material Weakness Internal Control / Segregation of Duties

FINDING 2022-001 ? Material Adjustments Condition Found: During the course of the audit for the University, we proposed journal entries to adjust accounts payable due to an amount owed at year-end to a vendor who was assisting with determining the employee retention credit among other expenses tha...

FINDING 2022-001 ? Material Adjustments Condition Found: During the course of the audit for the University, we proposed journal entries to adjust accounts payable due to an amount owed at year-end to a vendor who was assisting with determining the employee retention credit among other expenses that should have been recorded as accounts payable, fixed assets for amounts that were originally expensed to repair and maintenance, and we also adjusted deferred revenue, scholarship expense, and grant income to the correct balances. Corrective Action Plan: We will continue to increase the review of general ledger entries and strive to record all necessary adjustments prior to the beginning of the audit. Also, the processing flow of certain transactions has been changed so that the accounting department is the first to engage these transactions. Finally, an effort is being made to close the books monthly so that events are still fresh when that takes place. Anticipated Completion Date: The corrective action will be completed by June 2023. Contact Person: Jeff Campa, Chief Operations Officer 816-425-6140

View Audit 21554

Finding 22472 (2022-001)

Significant Deficiency 2022

Chrysalis Center, Inc.

CT

Reporting Internal Control / Segregation of Duties

Finding Reference Number: 2022-001 - Timely review over cash and financial reporting Description of Finding: Cash reconciliations were not reviewed timely. In addition, accounting performed by a third-party property management company relating to real estate activity was not reviewed timely for acc...

Finding Reference Number: 2022-001 - Timely review over cash and financial reporting Description of Finding: Cash reconciliations were not reviewed timely. In addition, accounting performed by a third-party property management company relating to real estate activity was not reviewed timely for accuracy and completeness. Statement of Concurrence or Nonconcurrence: Chrysalis Center agrees with the finding. Corrective Action: Chrysalis Center has evaluated the staffing levels within the Finance Department and has re-allocated bank statement reconciliations accordingly. In addition, complex real estate development activities and reconciliations from third-party property management will be reassigned to a higher-level staff member. Cash and real estate activities will be reviewed monthly by the Director of Finance prior to the fiscal close of the month. Final approval of cash and real estate activities will be reviewed and approved by the Chief Financial Officer prior to the close of the fiscal month. Name of Contact Person: Wendy Briere, Chief Financial Officer 860-263-4431 wbriere@chrysaliscenterct.org Projected Completion Date: November, 2022 implementation with monthly monitoring through 6/30/2023

View Audit 22592

Finding 22456 (2022-002)

Significant Deficiency 2022

Tarrant County College District

TX

Questioned Costs Eligibility Significant Deficiency

Finding 2022-002: Verification Type of finding: Significant Deficiency in Internal Controls over Compliance and Compliance Major Program: Student Financial Aid Cluster Recommendation We recommend the financial aid and registrar?s offices review documents of students selected for verification ensure...

Finding 2022-002: Verification Type of finding: Significant Deficiency in Internal Controls over Compliance and Compliance Major Program: Student Financial Aid Cluster Recommendation We recommend the financial aid and registrar?s offices review documents of students selected for verification ensure that all documents required for verification are obtained. Views of Responsible Officials and Planned Corrective Actions Student Financial Aid Services has revised our V4 Federal Verification procedures to require a second authorized staff member to review and approve any V4 Federal Verification documents directly from our imaging system. While it was an option to have the V4 documents reviewed by a second authorized staff member it was not required and often during the peak season campuses would accept, review, and approve V4 documents all at the same time. This change will require one authorized staff member to review documents when they are received from the student and again in our imaging system by a second authorized staff member. We have provided copies of our revised procedures and scheduled staff training. The person responsible for implementing these revised procedures will be the District Director of Student Financial Aid Services.

View Audit 22489 Questioned Costs: $1

Finding 22455 (2022-002)

Significant Deficiency 2022

City of Oregon City

OR

Allowable Costs / Cost Principles Period of Performance Reporting

Responsible Official: Matt Zook, Finance Director Views of responsible officials: Management understands the requirement for secondary review and approval both at the source level (transactions generated by departments) and the and approval and submission of grant reports) and will actively impleme...

Responsible Official: Matt Zook, Finance Director Views of responsible officials: Management understands the requirement for secondary review and approval both at the source level (transactions generated by departments) and the and approval and submission of grant reports) and will actively implement and execute these steps into the internal control policy. Management will meet with the public works department to evaluate the software used to track force account equipment and ensure that Supervisor review and sign off will be conducted either through the software program or physically on paper. Management will also meet with the parks department to review their process for tracking force equipment charges. They use a paper tracking system, so we will ensure that they include a supervisor review and sign off process on staff tracking sheets. Management will also create a review process within the finance department specifically for the calculation and submission of grant reporting. Management agrees to comply with this within 90 days of the filing date of the financial statements no later than March 19, 2023.

View Audit 22464

Finding 22448 (2022-002)

Significant Deficiency 2022

Community Action Agency of Butte County, Inc.

CA

Significant Deficiency Internal Control / Segregation of Duties

2022-002 - Tri-Partite Board Composition Upon request from the California Department of Community Services and Development (CSD), the Agency's Board of Directors submitted a signed Letter of Intent to reduce our Board Membership from 12 members to 9 members. The letter was accepted by CSD. In July o...

2022-002 - Tri-Partite Board Composition Upon request from the California Department of Community Services and Development (CSD), the Agency's Board of Directors submitted a signed Letter of Intent to reduce our Board Membership from 12 members to 9 members. The letter was accepted by CSD. In July of2023 the remaining Public Sector Board vacancy was filled, bringing the Board of Directors to their full complement of 9 members comprised of I/3rd Low-Income Representatives, I/3rd Private Representatives and 113rd Public Representatives. Person(s) Responsible: Danny Xin Liu : 6 months 9/18/2023

View Audit 22412

Finding 22441 (2022-001)

Significant Deficiency 2022

Sunshine Community Health Center, Inc.

AK

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

Financial Statement Finding: 2022-001 ? Significant Deficiency in Application of Organization's Sliding Fee Discounts Policy - Name and Contact Person: Gina McCullough, Chief Financial Officer, 907-733-2273, gmccullough@sunshineclinic.org - Corrective Action: The Organization has taken steps to ens...

Financial Statement Finding: 2022-001 ? Significant Deficiency in Application of Organization's Sliding Fee Discounts Policy - Name and Contact Person: Gina McCullough, Chief Financial Officer, 907-733-2273, gmccullough@sunshineclinic.org - Corrective Action: The Organization has taken steps to ensure that staff are proficient in the completion of the application of the slide adjustments within the EHR system and are working to prove the review process of those adjustments applied to ensure compliance.- Proposed Completion Date: April 30, 2023

View Audit 22028

Finding 22439 (2022-002)

Significant Deficiency 2022

Yeshiva of Phoenix

AZ

Procurement, Suspension & Debarment Allowable Costs / Cost Principles School Nutrition Programs

Corrective Action Plan Yeshiva of Phoenix This corrective action plan is in response to the audit conducted by Price Kong. There were some items that were requested for the audit that we did not have receipts or backup. From now on: - We will not issue any reimbursement without a receipt to match...

Corrective Action Plan Yeshiva of Phoenix This corrective action plan is in response to the audit conducted by Price Kong. There were some items that were requested for the audit that we did not have receipts or backup. From now on: - We will not issue any reimbursement without a receipt to match. - We will require receipts for all purchases made with school funds. If we do not get receive a receipt we will send text messages and phone the purchaser/merchant until we do. If we still do not receive a receipt we will bill the purchaser for the item. - All receipts will be scanned and then matched to the purchase when we do the monthly reconciliation. - Any payroll change will be documented in writing, preferably signed by both parties. Alternatively, an email will be sent to both parties documenting the change. The email will be filed and stored. - Any new employee will receive a contract or an email confirming their salary. - In addition to storing our bank statements, we will also keep a digital record of any checks that we receive, and we will match these checks to our accounts. - We will keep formal minutes of all board meetings. These minutes will be distributed to all board members and stored. - We will request an updated depreciation schedule from our accountant every year. - We will meet with an accountant from Price Kong who will help us establish a formal accounting manual so that we will have set standards for all bookkeeping. Thank you for conducting the audit for us. Gaby Friedman, Vice President On behalf of Yeshiva of Phoenix.

View Audit 21772

Finding 22430 (2022-002)

Material Weakness 2022

Las Animas / Bent County Housing Authority

CO

Internal Control / Segregation of Duties

Views of responsible officials and corrective action plans: With the new staff member hired in 2023 and controls inherent in the newly implemented software, review and recalculation can be conducted more readily by Management. The new staff member has been provided much more training, especially a...

Views of responsible officials and corrective action plans: With the new staff member hired in 2023 and controls inherent in the newly implemented software, review and recalculation can be conducted more readily by Management. The new staff member has been provided much more training, especially after the Pandemic restrictions have been relaxed, and this staff member will be pursuing Certification in Voucher Management Specialist.

View Audit 20798

Finding 22429 (2022-001)

Material Weakness 2022

Las Animas / Bent County Housing Authority

CO

HUD Housing Programs Internal Control / Segregation of Duties

Views of responsible officials and corrective action plans: the one staff position turned over in 2021 and 2022 and the organization experienced recruitment difficulties in the small rural community. The Management Agent implemented a short-term solution by utilizing upper management to perform ess...

Views of responsible officials and corrective action plans: the one staff position turned over in 2021 and 2022 and the organization experienced recruitment difficulties in the small rural community. The Management Agent implemented a short-term solution by utilizing upper management to perform essential functions of the position until it was filled in early 2023 by permanent staff. In that short-term interim, HQS were performed if tenant had an issue that needed addressed, or a request was presented to LA/BC HA. It was also determined that PIC was not being updated in early 2022 due to staff performance and INSPIRE technology issues. Bi-annual inspections continued until permanent staff were hired. As of February 2023, the LA/BC HA has performed all HQS inspections to move to the triennial inspection allowable for small rural Housing Authorities. We believe this Finding has been resolved.

View Audit 20798

Finding 22428 (2022-005)

Material Weakness 2022

Las Animas / Bent County Housing Authority

CO

Internal Control / Segregation of Duties § 200.36

Views of responsible officials and corrective action plans: Staff responsible for the timely completion of financial records and reports are no longer employed by the Management Agent. An additional temporary consultant that is professionally trained and credentialed has been engaged to assist with...

Views of responsible officials and corrective action plans: Staff responsible for the timely completion of financial records and reports are no longer employed by the Management Agent. An additional temporary consultant that is professionally trained and credentialed has been engaged to assist with trial balance and workpaper preparation to address delays and ensure timely submissions. This 2022 audit and submission will occur within the requirement.

View Audit 20798

Finding 22427 (2022-004)

Material Weakness 2022

Las Animas / Bent County Housing Authority

CO

Internal Control / Segregation of Duties

Views of responsible officials and corrective action plans: Management has reviewed procedures and practices related to document filing and retention. Specifically, all forms and file items to include supporting documents and calculations will be in hard-copy form rather than only electronically.

View Audit 20798

Finding 22426 (2022-003)

Material Weakness 2022

Las Animas / Bent County Housing Authority

CO

Internal Control / Segregation of Duties

Views of responsible officials and corrective action plans: This response is similar to the response regarding Finding 2023-003 in that the new staff member hired in 2023 and controls inherent in the newly implemented software provides for review and recalculation to be conducted more readily by Ma...

Views of responsible officials and corrective action plans: This response is similar to the response regarding Finding 2023-003 in that the new staff member hired in 2023 and controls inherent in the newly implemented software provides for review and recalculation to be conducted more readily by Management. The new staff member has been provided and has accepted much more training, especially after the Pandemic restrictions have been relaxed. This staff member will be pursuing Certification in Voucher Management Specialist and periodically trains and retrains on the software features and capabilities.

View Audit 20798

Finding 22417 (2022-002)

Material Weakness 2022

Greenwood Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd Pritchett Contact Phone Number: 317-889-4060 Views of Responsible Official: In reviewing and investigating the core of this finding, it was determined that there were three reports that did...

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd Pritchett Contact Phone Number: 317-889-4060 Views of Responsible Official: In reviewing and investigating the core of this finding, it was determined that there were three reports that did not have a secondary review signature on them. As this finding is in review of ESSER funding, it should be noted that most all guidance and direction for these grants came after they were issued. It should be noted that the three reports cited were interpreted as progress monitoring by the district and not "formal", therefore, not requiring signatures. All financial transactions related to this grant did receive a second review and signature in addition to the reporting of these grants on the annual SEFA report. Description of Corrective Action Plan: As controls are already established and the procedure for these grants established, a second signature (review) will be secured on all future reports. Anticipated Completion Date: Immediate

View Audit 20811

Finding 22404 (2022-001)

Significant Deficiency 2022

Howard Payne University

TX

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Incorrect Modular Return of Title IV Funding Explanation: Students that were enrolled in summer modules and required a Return to Title IV (R2T4) calculation were being processed under the standard summer session calculation and not under modules. If a student was enrolled in more than one module,...

Incorrect Modular Return of Title IV Funding Explanation: Students that were enrolled in summer modules and required a Return to Title IV (R2T4) calculation were being processed under the standard summer session calculation and not under modules. If a student was enrolled in more than one module, we did not review the enrollment between the two modules to determine percentage of attendance and if R2T4 was required. Planned Corrective Action: Additional review steps are in place to review summer module enrollment and percentages. The Return to Title IV calendar will be set up differently inside Common Origination and Disbursement (COD) to allow for the module funding calculations. Person Responsible for Corrective Action Plan: Karen LaQuey Anticipated Date of Completion: September 30, 2022

View Audit 20555

Finding 22403 (2022-002)

Material Weakness 2022

Valleylife and Related Entities

AZ

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

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal cont...

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the Organization is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Organization did not have proper review procedures in place to determine employees? qualifications for individual incentive pay that was allocated to the program. Responsible Individuals: Donna Cordova, CFO Corrective Action Plan: The CFO will review supporting documentation to provide a secondary review and approval of the summarized final expenditures listing used to claim allowable costs under federal programs. Anticipated Completion Date: This process will go into effect immediately.

View Audit 20284

Finding 22402 (2022-001)

Significant Deficiency 2022

Valleylife and Related Entities

AZ

Reporting Internal Control / Segregation of Duties § 200.303

Finding 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal cont...

Finding 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the Organization is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Organization did have two individuals involved in the reporting process, but did not have documented controls over the preparation and corresponding review of the required reporting during the period. Responsible Individuals: Donna Cordova, CFO and Cletus Thiebeau CEO Corrective Action Plan: VALLEYLIFE will add documentation in its Accounting & Finance Policies and Procedures that Federal Grant reporting will be reviewed, prior to submission to the federal granting agency, by the Supervisor of the individual preparing the reports. Anticipated Completion Date: This process will go into effect immediately and will be presented to the Finance Committee of the Board of Directors for approval at its March 2023 meeting as the VALLEYLIFE bylaws require.

View Audit 20284

Finding 22401 (2022-006)

Material Weakness 2022

Iron County Housing Commission

MI

Special Tests & Provisions HUD Housing Programs Internal Control / Segregation of Duties

Housing Choice Vouchers ? CFDA 14.871 Recommendation: The Commission should implement policies and procedures to ensure the utility allowance schedule is updated yearly. Action Taken: New management has taken over the Commission subsequent to the period under audit and will implement stronger int...

Housing Choice Vouchers ? CFDA 14.871 Recommendation: The Commission should implement policies and procedures to ensure the utility allowance schedule is updated yearly. Action Taken: New management has taken over the Commission subsequent to the period under audit and will implement stronger internal controls over the utility allowance schedule. Anticipated Completion Date of Action: June 15, 2023

View Audit 20168

Finding 22400 (2022-005)

Material Weakness 2022

Iron County Housing Commission

MI

Special Tests & Provisions HUD Housing Programs Internal Control / Segregation of Duties

Housing Choice Vouchers ? CFDA 14.871 Recommendation: The Commission should implement policies and procedures to ensure all federal compliances are followed pertaining to housing quality inspections and HQS enforcement. Action Taken: New management has taken over the Commission subsequent to the ...

Housing Choice Vouchers ? CFDA 14.871 Recommendation: The Commission should implement policies and procedures to ensure all federal compliances are followed pertaining to housing quality inspections and HQS enforcement. Action Taken: New management has taken over the Commission subsequent to the period under audit and will implement stronger internal controls over housing quality inspections. Anticipated Completion Date of Action: June 15, 2023

View Audit 20168

Finding 22399 (2022-004)

Material Weakness 2022

Iron County Housing Commission

MI

Special Tests & Provisions HUD Housing Programs Internal Control / Segregation of Duties

Housing Choice Vouchers ? CFDA 14.871 Recommendation: The Commission should implement policies and procedures to ensure all federal compliances are followed pertaining to selection from the waiting list. Action Taken: New management has taken over the Commission subsequent to the period under aud...

Housing Choice Vouchers ? CFDA 14.871 Recommendation: The Commission should implement policies and procedures to ensure all federal compliances are followed pertaining to selection from the waiting list. Action Taken: New management has taken over the Commission subsequent to the period under audit and will implement stronger internal controls over ensuring support of selection from the waiting list is maintained in the tenant files. Anticipated Completion Date of Action: June 15, 2023

View Audit 20168

Corrective Action Plans

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