Corrective Action Plans

Finding 27971 (2022-005)

Significant Deficiency 2022

SD

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Legal Services Corporation CFDA #09-742018 Legal Services Corporation -Basic Field - General CFDA #09-742018 Legal Services Corporation - Basic Field - Native American Eligibility Significant Deficiency in Internal Control over Compliance 2022-005 Condition: One instance identified in which the Gr...

Legal Services Corporation CFDA #09-742018 Legal Services Corporation -Basic Field - General CFDA #09-742018 Legal Services Corporation - Basic Field - Native American Eligibility Significant Deficiency in Internal Control over Compliance 2022-005 Condition: One instance identified in which the Grant Compliance Checklist wasn't completed as required by DPLS policy. Additionally, one instance identified in which Form 1644 Disclosure of Case Information was not completed timely, resulting in the case information not being reported to the Corporation. Auditor's Recommendation: We recommend DPLS review policies and procedures with applicable employees and remind them of the importance of established review and monitoring processes. Management's Response: All employees have received additional training on compliance procedures and new employees will receive the same. All files being closed are now reviewed first for accuracy by the case handler of that file. The files are double checked by the office secretary for accuracy. At the end of the quarter, all files are sent to compliance for a third review. Any needed corrections are noted by compliance and the file is then sent back to the office where it originated from to be corrected. Then the corrections to the file are reported back to compliance to verify that they have been made. Responsible Individuals: Dawn Marshall, Compliance Officer, Tom Mortland, Executive Director, Annemarie Michaels, Deputy Director. Anticipated Completion Date: December 31, 2023.

View Audit 23914

Finding 27970 (2022-004)

Significant Deficiency 2022

Dakota Plains Legal Services, Inc.

SD

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

Legal Services Corporation CFDA #09-742018 Legal Services Corporation - Basic Field - General CFDA #09-742018 Legal Services Corporation - Basic Field - Native American Activities Allowed and Allowable Costs Significant Deficiency in Internal Control over Compliance 2022-004 Condition: One instanc...

Legal Services Corporation CFDA #09-742018 Legal Services Corporation - Basic Field - General CFDA #09-742018 Legal Services Corporation - Basic Field - Native American Activities Allowed and Allowable Costs Significant Deficiency in Internal Control over Compliance 2022-004 Condition: One instance identified in which hours worked by an employee did not agree to hours paid. Auditor's Recommendation: We recommend DPLS review payroll policies and procedures with applicable employees to ensure compliance with documented procedures. Management's Response: The timesheets are initially being processed by the Administrator of the program. The timesheets are checked for accuracy in the time recorded by the employee, the employee leave balance is verified, and a check is done to verify that they have been reviewed by the supervisor of the employee. Finally, the hours recorded on the timesheet are reviewed to verify that they match the hours the employee has recorded in the Legal Server program. After these procedures have been completed the timesheets then go to the Deputy Director for further review and to verify the accuracy of the managing attorney timesheets. Note: The Executive Director provides review of the Deputy Director timesheet. Only after these procedures have been completed do the timesheets then go to the Administrative Assistant for payroll processing. Management will initiate a further step where all payroll amounts will be double checked by the Program Administrator prior to the issuance of payroll. Responsible Individuals: Michelle LoveJoy, Program Administrator, Tom Mortland, Executive Director, Annemarie Michaels, Deputy Director. Anticipated Completion Date: Immediately.

View Audit 23914

Finding 26392 (2022-003)

Material Weakness 2022

University of Arkansas for Medical Sciences

AR

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Finding 2022-003 During fiscal year 2022, a new director and staff were hired in the grants accounting office. In addition, with completing the implementation of the new financial system, we believe adequate controls have been established and are working properly to ensure compliance with federal a...

Finding 2022-003 During fiscal year 2022, a new director and staff were hired in the grants accounting office. In addition, with completing the implementation of the new financial system, we believe adequate controls have been established and are working properly to ensure compliance with federal and program regulations. Responsible Official: Associate Vice Chancellor for Finance & Treasurer Implementation Date: May 2023

View Audit 18650

Finding 26377 (2022-002)

Material Weakness 2022

Colorado Springs School District 11

CO

Questioned Costs Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303 § 200.326

2022-002 Finding: Special Tests - Wage Rate Requirements Federal Assistance Listing Number 84.425D - COVID 19 Elementary and Secondary School Emergency Fund (ESSER) Passed-through Colorado Department of Education Award Number - 4420; Award Year 2022 Summary of Finding: The District did not obtain ce...

2022-002 Finding: Special Tests - Wage Rate Requirements Federal Assistance Listing Number 84.425D - COVID 19 Elementary and Secondary School Emergency Fund (ESSER) Passed-through Colorado Department of Education Award Number - 4420; Award Year 2022 Summary of Finding: The District did not obtain certified payrolls for contractor or subcontractor work performed. The District did not have internal controls in place to identify that certified payrolls were not obtained. Status: Corrective action in progress Client Planned Action: The District concurs with the recommendations and is currently developing and implementing internal controls to ensure compliance. Grants Department personnel met with Facilities personnel to discuss the processes and procedures to implement, and internal controls that would ensure this. These will include a monthly checklist, verified with signatures of Facilities and Grants Department Personnel. This checklist will provide verification that certified payroll is being monitored and reviewed weekly, and is being compared to prevailing wage rates. Client Responsible Party: Annette Bass, Director of Grants Completion Date: Initial implementation of internal controls beginning on August 1. Adjustments and revisions to initial processes as needed. The verifications are to be done on a recurring monthly basis.

View Audit 18323

Finding 26372 (2022-003)

Significant Deficiency 2022

The Volusia/flagler County Coalition for the Homeless, Inc.

FL

Allowable Costs / Cost Principles Cash Management Reporting

Beginning immediately, the executive staff to include the Executive Director, HR/ Finance Coordinator and Grant and Compliance Coordinator for VFCCH, will review significant transactions monthly to ensure completeness and accuracy, including following up on outstanding grant receivables . The execut...

Beginning immediately, the executive staff to include the Executive Director, HR/ Finance Coordinator and Grant and Compliance Coordinator for VFCCH, will review significant transactions monthly to ensure completeness and accuracy, including following up on outstanding grant receivables . The executive staff will also review all account balances at year-end to ensure proper cutoff and accrual-based reconciliations agree to the general ledger. The VFCCH Board Treasurer will review accounts receivables on a monthly basis and account balances at year end to ensure proper cutoff and that accrual-based reconciliations agree to the general ledger. VFCCH will engage an outside Non-Profit Management Consultant to review and prepare journal entries, reconcile all grant expenditures and complete the audit schedule as well as grant listings for the year.

View Audit 18271

Finding 26362 (2022-002)

Significant Deficiency 2022

Barr-Reeve Community Schools, Inc.

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 Questioned Costs 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

Questioned Costs 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 Questioned Costs 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

Questioned Costs 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

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

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

Questioned Costs Special Tests & Provisions Significant Deficiency § 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 Questioned Costs Special Tests & Provisions

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

Corrective Action Plans

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