Corrective Action Plans

Finding 193 (2022-004)

Material Weakness 2022

AK

Material Weakness Reporting Internal Control / Segregation of Duties § 200.512

Finding 2022-004 Late Reporting and Noncompliance with Reporting Requirements Name of Contact: Martha Turner, Tribal Administrator Corrective Action Plan: We concur with this recommendation. Initially Nulato Tribal Council thought that the audit was completed and ready for review in March 2023....

Finding 2022-004 Late Reporting and Noncompliance with Reporting Requirements Name of Contact: Martha Turner, Tribal Administrator Corrective Action Plan: We concur with this recommendation. Initially Nulato Tribal Council thought that the audit was completed and ready for review in March 2023. In April the unrecorded liabilities identified in Finding 2022-001 were discovered, which took some time with the parties involved to agree the actual balances owed. With the tying out of internal transactions monthly this should not be an issue in the future. Proposed Completion Date: June 30, 2024

View Audit 297

Finding 192 (2022-003)

Material Weakness 2022

Nulato Tribal Council

AK

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.305

Finding 2022-003 Lack of Internal Controls Over Cash Management Name of Contact: Martha Turner, Tribal Administrator Corrective Action Plan: We concur with the recommendation. Funds to transferred to NorthRim Bank on January 17, 2023 resulting in compliance with 2 CFR Section 200.305 advanced f...

Finding 2022-003 Lack of Internal Controls Over Cash Management Name of Contact: Martha Turner, Tribal Administrator Corrective Action Plan: We concur with the recommendation. Funds to transferred to NorthRim Bank on January 17, 2023 resulting in compliance with 2 CFR Section 200.305 advanced federal funding. The service being used to insure all deposits is called IntraFI Cash services. This is a sweep account that will automatically move all deposits to other financial institutions to assure that they are under the 250,000 limit. Funds are wholly available at any time. Proposed Completion Date: Already implemented.

View Audit 297

Finding 164 (2022-102)

Material Weakness 2022

Santa Cruz County

AZ

Questioned Costs Cash Management Eligibility § 200.303

The County is in the final stages of implementing grant policies, which will cover reimbursement procedures for all departmental grants. The County will work with the pass-through grantor to repay the amounts the County received in excess. The County will work with the Health Department director a...

The County is in the final stages of implementing grant policies, which will cover reimbursement procedures for all departmental grants. The County will work with the pass-through grantor to repay the amounts the County received in excess. The County will work with the Health Department director and staff to review grant policies and procedures.

View Audit 240 Questioned Costs: $1

Finding 89 (2022-003)

None 2022

County of Richland

WI

Internal Control / Segregation of Duties

2022-003 Federal Procedures Manual Condition: Internal controls over federal and state grants should be in place to provide reasonable assurance that misstatement in the schedules of expenditures of federal and State of Wisconsin awards would be prevented or detected. Criteria: Counties who receiv...

2022-003 Federal Procedures Manual Condition: Internal controls over federal and state grants should be in place to provide reasonable assurance that misstatement in the schedules of expenditures of federal and State of Wisconsin awards would be prevented or detected. Criteria: Counties who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures. Cause: The County does not have documented policies and procedures in place over grants and grant expenditures. Effect: Without documented policies and procedures, the internal control over federal and state grants is low, and the risk of misstatement in the schedules of expenditures of federal and State of Wisconsin awards is high. Auditor’s Recommendation: We recommend that the County adopts written policies and procedures over grants and grant expenditures. Grantee Response: The County will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance. Contact Person: Derek Kalish Anticipated Completion: Ongoing

View Audit 110

Finding 81 (2022-002)

Material Weakness 2022

Clarinda Community School District

IA

Internal Control / Segregation of Duties

For FY23, the District is working to separate duties so two people are part of the deposits, receipts, disbursements, and accounting systems. Ex: one will do the deposit and the other will enter into the Software Unlimited. One will enter invoices into Software Unlimited and the other will print che...

For FY23, the District is working to separate duties so two people are part of the deposits, receipts, disbursements, and accounting systems. Ex: one will do the deposit and the other will enter into the Software Unlimited. One will enter invoices into Software Unlimited and the other will print checks.

View Audit 94

Finding 73 (2022-002)

Material Weakness 2022

Chuan Teng

CA

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.512

Response and corrective action plan: Baker Places, Inc. concurs with the finding. Agency has hired additional financial staff and consulting resources in order to complete its annual audit and submission to the Federal Audit Clearinghouse (FAC) in a timely fashion. We anticipate that the FY 2022-23 ...

Response and corrective action plan: Baker Places, Inc. concurs with the finding. Agency has hired additional financial staff and consulting resources in order to complete its annual audit and submission to the Federal Audit Clearinghouse (FAC) in a timely fashion. We anticipate that the FY 2022-23 audit will be submitted to the FAC within the March 31, 2024 deadline (nine months after the end of our fiscal year). Anticipated completion date: March 31, 2024. Responsible person: Leo Levenson, Consulting CFO.

View Audit 76

Finding 66 (2022-001)

Material Weakness 2022

County of Madera

CA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

The Community and Economic Development Planning Division has implemented the following procedures for the fiscal year ending June 30, 2023. For non-compliant loans that do not provide responses to annual residency and request for home insurance three letters will be sent by mail to grant recipient....

The Community and Economic Development Planning Division has implemented the following procedures for the fiscal year ending June 30, 2023. For non-compliant loans that do not provide responses to annual residency and request for home insurance three letters will be sent by mail to grant recipient. If a response is not received a certified letter will be sent with the request for information followed by a phone call to the number on file. The final step is to send a certified letter stating the loan is out of compliance and will become due and payable in full. For Economic Development loans an annual audit will be conducted June to ensure that the requirements of the grant are met. If audit finds any non-compliance issues are found three letters will be sent by mail to grant recipient. If a response is not received a certified letter will be sent with the request for information followed by a phone call to the number on file. The final step is to send a certified letter stating the loan is out of compliance and will become due and payable in full. We will update our loan receivables listing to include a compliance check box which indicate that the loan is complying and actually a receivable at the end of the year.

View Audit 61 Questioned Costs: $1

Finding 54 (2022-006)

Significant Deficiency 2022

Region III Workforce Investment Board of Kanawha County, Inc.

WV

Internal Control / Segregation of Duties

A process is being implemented where the Executive Director will review and approve allocations, draw requests, and all subrecipient monitoring. We will continuously evaluate and update the policies and procedures as needed to adapt to any changes in regulations and organizational needs.

View Audit 56

Finding 1224510 (2021-015)

Material Weakness 2021

Quality Community Health Care, Inc.

PA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Material Weakness

Criteria Under the Uniform Guidance (2 CFR Part 200, Subpart E), recipients of federal awards must maintain documentation to support costs charged to federal programs, including indirect costs. The documentation should demonstrate that costs are allocable, allowable, and in accordance with the appro...

Criteria Under the Uniform Guidance (2 CFR Part 200, Subpart E), recipients of federal awards must maintain documentation to support costs charged to federal programs, including indirect costs. The documentation should demonstrate that costs are allocable, allowable, and in accordance with the approved indirect cost rate agreement, if applicable. Condition and Context QCHC was unable to provide sufficient records to substantiate costs charged to federal grants. As a result, we were unable to determine the accuracy or allowability of both direct and indirect costs recorded. Furthermore, due to this lack of supporting documentation, we could not verify whether indirect costs were charged, nor could we confirm that any indirect cost calculations were based on an appropriate and complete base of direct costs or were calculated properly in accordance with the approved indirect cost rate agreement. Recommendation We recommend that management implement procedures to ensure that all indirect costs claimed under federal grants are supported by adequate documentation, including detailed allocation methodologies and supporting records, in accordance with federal regulations. Views of Responsible Officials and Planned Corrective Actions QCHC acknowledges the finding and has implemented the following corrective actions: I. QCHC has implemented Section 600- Cost Accounting Policies of the Accounting Manual, which deals with the measurement, assignment and allocation of costs to various cost objectives. 2. QCHC has established Policy 619- Direct and Indirect Costs, which requires that costs benefiting more than one cost objective be consistently treated as indirect costs, and costs necessary for the overall operation of the organization be treated as management and general costs.3. QCHC has implemented the Draw Down Policy & Procedure (Policy #308 DRAWDOWN) which establishes that expenditures of Federal award funds are monitored and allowable in accordance with the terms and conditions of the Federal award and with the federal cost principles in CFR Part 75 Subpart E. 4. QCHC has established Policy 303 - Incurred Cost, which requires that outlays or expenditures represent charges made to the project or program and may be reported on an accrual basis. 5. QCHC has implemented procedures to maintain detailed records of all direct and indirect costs charged to federal grants, including detailed allocation methodologies and supporting records, in accordance with federal regulations.

View Audit 407750

Finding 1224508 (2021-014)

Material Weakness 2021

Quality Community Health Care, Inc.

PA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Criteria In accordance with the Uniform Guidance, the costs charged to federal funds must comply with the cost principles of 45 CFR Part 75, Subpart E, and any other requirements or restrictions on the use of federal funding. Condition and Context QCHC was unable to provide the approval of timesheet...

Criteria In accordance with the Uniform Guidance, the costs charged to federal funds must comply with the cost principles of 45 CFR Part 75, Subpart E, and any other requirements or restrictions on the use of federal funding. Condition and Context QCHC was unable to provide the approval of timesheets and the payroll allocation for 60 selections for payroll control testing. Recommendation We recommend that management implement procedures to ensure that timesheets and related approvals are adequately maintained and supported. Views of Responsible Officials and Planned Corrective Actions QCHC acknowledges the finding and has implemented the following corrective actions: 1. QCHC has implemented Policy 911 - Labor Distribution Reporting, which establishes that charges to awards for salaries and wages, whether treated as direct costs or indirect costs, will be based on documented payrolls approved by a responsible supervisory official. 2. QCHC has established that employees are responsible to use the ADP time clock to record their time worked, with supervisors/managers having full access to monitor their department time in/out and leave. 3. QCHC has implemented the Draw Down Policy & Procedure (Policy #308 DRAWDOWN) which establishes that salary and wage charges are supported by a system of internal controls which provides reasonable assurance that they are accurate, allowable, properly allocated and in compliance with the organization's policies and procedures. 4. QCHC has established that employee timesheets are completed electronically and supervisors approve hours worked which are processed by the Accounts Payable Manager, with a salary allocation maintained to track and reconcile the assignment of the Organization's salaries and wages to all grant programs. 5. QCHC has implemented Policy 917 -Timely Submission of Timesheets and Penalties, which establishes that until an accurate and complete timesheet is submitted to the payroll clerk, an employee will not be paid during that pay cycle.

View Audit 407750

Finding 1224506 (2021-013)

Material Weakness 2021

Quality Community Health Care, Inc.

PA

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

Criteria Recipients of federal grants are required by federal regulations (Uniform Guidance, 2 CPR Part 200) to maintain documentation demonstrating that cash receipts correspond to drawdowns based on actual, allowable costs incurred. Drawdowns for Federal awards should be properly supported with re...

Criteria Recipients of federal grants are required by federal regulations (Uniform Guidance, 2 CPR Part 200) to maintain documentation demonstrating that cash receipts correspond to drawdowns based on actual, allowable costs incurred. Drawdowns for Federal awards should be properly supported with relevant forms and reports to substantiate the costs incurred and evidence management review and approval. Condition and Context For the year ended July 31, 2021, QCHC recorded cash receipts related to their federal awards totaling $3,535,567. However, QCHC was unable to provide evidence that these amounts represent drawdowns from the federal grants. The only available documentation substantiates the receipt of cash, without linking it to eligible grant expenditures. Recommendation We recommend that management establish procedures to ensure that documents supporting all drawdown requests are properly retained. Such requests should also be reviewed and approved prior to the request being made, with this approval documented and retained. Views of Responsible Officials and Planned Corrective Actions QCHC acknowledges the finding and has implemented the following corrective actions: l. QCHC has implemented the Draw Down Policy & Procedure (Policy #308 DRAWDOWN) which establishes that drawdown of Federal funds must be made in accordance with the immediate needs of the award terms, to minimize time between request and expenditures, and funds will not be drawn down 5 business days prior to disbursement. 2. QCHC has established procedures requiring the preparation of a justification table of all staff members allocated to the federal grant fund, division of annual salaries by 26 pay periods per year, and preparation of SF-270 (Request for Advance or Reimbursement). 3. QCHC has established that the Chief Financial Officer is responsible for monitoring program cash flow needs and submitting drawdown requests in a timely manner to assure adequate coverage of program needs. 4. QCHC has implemented a review and approval process requiring the Chief Financial Officer and Chief Executive Officer to review, approve and execute the applicable drawdown. 5. QCHC has established that HRSA expenses are tracked in the accounting system by revenue source fund codes by the HRSA budget name, with accounts receivable related to grants recorded when a copy of the HRSA request is received.

View Audit 407750

Finding 1224504 (2021-012)

Material Weakness 2021

Quality Community Health Care, Inc.

PA

Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness

Criteria Under the terms of the federal award, QCHC is required to develop a sliding fee discount schedule and apply the appropriate calculated discount to eligible patients for services rendered. The sliding fee discount is based on the eligible patient's ability to pay. Condition and Context QCHC ...

Criteria Under the terms of the federal award, QCHC is required to develop a sliding fee discount schedule and apply the appropriate calculated discount to eligible patients for services rendered. The sliding fee discount is based on the eligible patient's ability to pay. Condition and Context QCHC was unable to provide documentation to support the approved sliding fee discount was applied to eligible patients during the year. Recommendation We recommend management improve their documentation retention process to support patient charges and any related sliding fee discounts applied. Views of Responsible Officials and Planned Corrective Actions QCHC acknowledges the finding and has implemented the following corrective actions: 1. QCHC has implemented the Sliding Fee Discount Program Policy (POLICY #0001 SLIDING FEE DISCOUNT PROGRAM) which requires evaluation of forms used for the Sliding Fee Discount Program to ensure they are current and applicable, collection of utilization data, and patient satisfaction surveys. 2. QCHC has established procedures requiring patient satisfaction surveys to be provided at the end of each health center visit, with monthly compilation prepared for each health center site by Office Managers, and summarized data provided to the Financial Director and key management staff. 3. QCHC has implemented Policy 317 - Record Retention, which requires a minimum seven-year retention of financial and grant records. 4. QCHC has established a system to document the application of sliding fee discounts to eligible patients, including verification of patient eligibility and calculation of the appropriate discount. 5. QCHC has implemented the Systems Monitoring Policy requiring regular performance evaluations and documentation of all monitoring activities.

View Audit 407750

Finding 1224502 (2021-011)

Material Weakness 2021

Quality Community Health Care, Inc.

PA

Material Weakness Internal Control / Segregation of Duties

Criteria QCHC is required to maintain sufficient patient records to support that federal funds were spent only on qualifying services. Condition and Context During the audit of the financial statements for the fiscal year ended July 31, 2021, QCHC was unable to provide adequate documentation to supp...

Criteria QCHC is required to maintain sufficient patient records to support that federal funds were spent only on qualifying services. Condition and Context During the audit of the financial statements for the fiscal year ended July 31, 2021, QCHC was unable to provide adequate documentation to support the nature of services provided to patients. Recommendation We recommend management improve their documentation retention processes to support the services provided to individuals. Views of Responsible Officials and Planned Corrective Actions QCHC acknowledges the finding and has implemented the following corrective actions: 1. QCHC has implemented Policy 317 - Record Retention, which requires a minimum seven-year retention of medical records and lab results. 2. QCHC has established the Systems Monitoring Policy requiring regular performance evaluations, feedback, and documentation of all monitoring activities including chart reviews to assess 3. QCHC has implemented the Sliding Fee Discount Program Policy which requires evaluation of forms used to ensure they are current and applicable, collection of utilization data, and patient satisfaction surveys. 4. QCHC has established a system to maintain sufficient patient records to support that federal funds were spent only on qualifying services. 5. QCHC has implemented the Inventory Control Policy requiring all incoming medical, dental, and facility supplies inventory orders to be checked against invoices.

View Audit 407750

Finding 1224500 (2021-010)

Material Weakness 2021

Quality Community Health Care, Inc.

PA

Reporting Internal Control / Segregation of Duties Material Weakness

Criteria The Uniform Guidance requires the reporting package and Data Collection Form be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Additionally, in accordance with the grant a...

Criteria The Uniform Guidance requires the reporting package and Data Collection Form be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Additionally, in accordance with the grant agreement, QCHC must submit an annual Uniform Data System Report within 45 days of the reporting period end and Federal Financial Report within 90 days of the budget end date. Condition and Context QCHC was required to submit the reporting package and the Data Collection Form for the year ended July 31, 2021, by April 30, 2022. This filing remains outstanding. QCHC was unable to provide evidence that the Uniform Data System Report and the Federal Financial Report were prepared and submitted. Recommendation We recommend that management implement procedures to ensure that all federal reports are filed by the required due dates. We also recommend that management implement a process of formally documenting the review and approval of reports prior to submission. Views of Responsible Officials and Planned Corrective Actions QCHC acknowledges the finding and has implemented the following corrective actions: 1. QCHC has engaged HRSA-supported fiscal technical assistance to assist with audit remediation, financial reporting, internal controls, and grant compliance. 2. QCHC has implemented the Accounting Manual of Policies (Section 317 - Financial Reporting) which requires that the Accounting Manager maintain supporting records in sufficient detail to prepare the organization's financial reports, including Federal Financial Reports. 3. QCHC has established a process for formally documenting the review and approval of all federal reports prior to submission, including the Uniform Data System Report and Federal Financial Report. 4. QCHC has implemented a system to track all federal report due dates and ensure timely submission in accordance with grant requirements and the Uniform Guidance. 5. QCHC has established the Schedule of Expenditures of Federal Awards (SEFA) preparation process in accordance with the Uniform Guidance requirements.

View Audit 407750

Finding 1224498 (2021-009)

Material Weakness 2021

Quality Community Health Care, Inc.

PA

Reporting Internal Control / Segregation of Duties

Criteria The Uniform Guidance requires grantees to maintain its accounting records in sufficient detail to allow for the tracking of all federal funds received, as well as details on how such funds were spent. As such, management is responsible for maintaining and completing the Schedule of Expendit...

Criteria The Uniform Guidance requires grantees to maintain its accounting records in sufficient detail to allow for the tracking of all federal funds received, as well as details on how such funds were spent. As such, management is responsible for maintaining and completing the Schedule of Expenditures of Federal Awards (SEFA). The SEFA must accurately reflect expenditures based on qualifying costs actually incurred and must be supported by the accounting records. Condition and Context Management did not track expenses incurred under each federal award. As such, it was unable to properly report such expenses on the SEFA. Instead, the SEFA was based on cash received under each of the federal programs. Management received funds totaling $3,535,567 during the year and reported organization-wide expenses of $4,662,359. However, management was unable to provide adequate support, such as invoices, contracts, or payroll records, to support the extent to which such funds were spent on the federal program. Recommendation Management should develop a policy which requires that all direct and indirect expenses relating to federal award programs are properly coded as such and tracked in the general ledger. This coding should be reviewed by a management level employee for propriety. Views of Responsible Officials and Planned Corrective Actions QCHC acknowledges the finding and has implemented the following corrective actions: 1. QCHC has implemented the Draw Down Policy & Procedure (Policy #308 DRAWDOWN) which establishes that QCHC's financial management accounting system identifies accounts for all Federal Awards, including the federal award made under the Health Center Program received, expended and the Federal programs under which they were received per 45 CFR 75.302. [Draw Down PolicytL64] 2. QCHC has established procedures to track HRSA expenses in the accounting system by revenue source fund codes by the HRSA budget name, with accounts receivable related to grants recorded when a copy of the HRSA request is received. 3. QCHC has implemented Policy 1001 -Policies and Objectives of the Purchasing section, which requires that procurements be made with complete impartiality based strictly on the merits of supplier proposals and applicable related considerations, and that all transactions be documented as required. 4. QCHC has established the Schedule of Expenditures of Federal Awards (SEFA) preparation process in accordance with the Uniform Guidance requirements, with supporting documentation retained for audit purposes. 5. QCHC has implemented a system requiring that all direct and indirect expenses relating to federal award programs are properly coded and tracked in the general ledger, with management-level review for propriety.

View Audit 407750

Finding 1223565 (2021-001)

Material Weakness 2021

TOWN OF LEXINGTON

MA

Internal Control / Segregation of Duties § 200.512

Audit Finding Reference: 2021-001 Timely Filing of Single Audit Report Planned Corrective Action: The Town of Lexington, including the municipal and school finance departments, will jointly address the timely filing of Single Audit reports. The preparation of the SEFA has been assumed by the Town Ac...

Audit Finding Reference: 2021-001 Timely Filing of Single Audit Report Planned Corrective Action: The Town of Lexington, including the municipal and school finance departments, will jointly address the timely filing of Single Audit reports. The preparation of the SEFA has been assumed by the Town Accountant beginning with fiscal year 2024 (previously prepared by the external audit team). Going forward, the Town has developed the following schedule to maintain timely filing within 9 months of fiscal year end: July-August Town staff perform fiscal year-end reconciliations and General Ledger close. Assistant Town Manager for Finance to schedule kick-off meeting with CBiz Audit team; establish audit calendar/timeline. Responsible Personnel Municipal and School finance teams; CBiz Single Audit team September-October School Lunch data to be provided by School Finance to Town Accountant by September 30th. SEFA to be completed by the Town Accountant and sent to CBiz by October 31st. Responsible Personnel Town Accountant, School Finance Director October-February Receipt of detailed audit request list from CBiz Audit team. Sample testing to be divided between Municipal and School transactions (split by Town Accountant if initially combined). Town Accountant and School Finance Director to monitor and ensure their respective requests are processed within 10 business days. Same with follow-up questions/requests. Suralink platform to be utilized for item tracking and completion. Audit team communications should include both School and Municipal staff to ensure coordination Responsible Personnel Town Accoutant; School Finance Director March Review Audit report and findings. Completion and submission of Single Audit, in conjunction with primary audit, by March 31st. Responsible Personnel Assistant Town Manager for Finance; Assistant Superintendent for Finance and Operations Planned Implementation Date of Corrective Action: The Town of Lexington, including municipal and school finance departments, intends to complete all outstanding Single Audits from fiscal years 2022-2025 within the next 12 months, ending June 30, 2027. Future Single Audits will adhere to the timeline above. Person Responsible for Corrective Action: Carolyn Kosnoff, Assistant Town Manager for Finance

View Audit 406972

Finding 1219591 (2021-007)

Material Weakness 2021

University of the Virgin Islands

VI

Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

The University will implement internal controls and procedures to ensure that the prevailing wage rate clause is included in all federally funded construction contracts in compliance with applicable regulations. The Principal Investigator (PI) will collaborate with Purchasing & Contracts (P&C) and t...

The University will implement internal controls and procedures to ensure that the prevailing wage rate clause is included in all federally funded construction contracts in compliance with applicable regulations. The Principal Investigator (PI) will collaborate with Purchasing & Contracts (P&C) and the Office of Sponsored Programs (OSP) on construction-related projects and will be responsible for flagging the prevailing wage requirement during the planning phase. The Purchasing Department will ensure the clause is included in all solicitations and bid packages for applicable projects. The Project Manager (PM) will be responsible to review all submitted bids to verify that minimum standards, including federal prevailing wage requirements, are met. Finally, the prevailing wage clause will be explicitly incorporated into the final contract and associated Purchase Orders (POs) to ensure full compliance with federal grant conditions and U.S. Department of Labor regulations. This process ensures consistency, accountability, and compliance across all units involved in construction.

View Audit 405175

Finding 1219588 (2021-004)

Material Weakness 2021

University of the Virgin Islands

VI

Reporting Internal Control / Segregation of Duties

The Controller will work with the Grant Accountants to implement and document internal controls and procedures to ensure that all Federal financial reports are completed, reviewed, and submitted in a timely manner. These procedures will include requirements for maintaining supporting documentation a...

The Controller will work with the Grant Accountants to implement and document internal controls and procedures to ensure that all Federal financial reports are completed, reviewed, and submitted in a timely manner. These procedures will include requirements for maintaining supporting documentation as evidence that the control process was followed. Additionally, the accounting team will ensure that all Grant Accountants have access to the necessary reporting modules to prevent any reports from being overlooked.

View Audit 405175

Finding 1217594 (2021-001)

Material Weakness 2021

The Arizona Partnership for Immunization

AZ

Cash Management Eligibility Matching / Level of Effort / Earmarking § 200.303

Recommendation: The Arizona Partnership for Immunization should formally document its eligibility determination and insurance verification processes to ensure consistent application and compliance with award requirements. In addition, the organization should implement documentation standards to evid...

Recommendation: The Arizona Partnership for Immunization should formally document its eligibility determination and insurance verification processes to ensure consistent application and compliance with award requirements. In addition, the organization should implement documentation standards to evidence eligibility determinations, particularly during periods of increased service volume, to support accurate and allowable program charges. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Corrective Action taken in response to finding: Effective 4/2022, management has taken deliberate steps to strengthen documentation and standardize eligibility determination and insurance verification processes. These efforts include the development and formalization of written policies and procedures to ensure consistent application, improved documentation standards, and sustained compliance with HRSA award requirements. Name(s) of the contact person(s) responsible for corrective action: James Washington, Executive Director and Bernie Soderberg, Program Manager. Planned completion date for corrective action plan: December 2023

View Audit 403738

Finding 1213606 (2021-001)

Material Weakness 2021

Richmond Housing Authority

CA

HUD Housing Programs Internal Control / Segregation of Duties § 200.303

Finding Reference Number: SA2021-001 - Internal Control Assistance Listing Number: 14.850 and 14.872 Assistance Listing Title: Public and Indian Housing and Public Housing Capital Fund Name of Federal Agency: Department of Housing and Urban Development Contact Person: Antoinette Terrell, Executive D...

Finding Reference Number: SA2021-001 - Internal Control Assistance Listing Number: 14.850 and 14.872 Assistance Listing Title: Public and Indian Housing and Public Housing Capital Fund Name of Federal Agency: Department of Housing and Urban Development Contact Person: Antoinette Terrell, Executive Director & Rita Martinez, Finance Manager II Corrective Action Plan: The City has assigned staff to specific duties to support the Authority’s financial operations. Staff have implemented new processes that align with the City’s policies and procedures, while also in accordance with HUD regulations and requirements, to improve the integrity and accuracy of the Authority’s financial reporting and management of federal awards. The procedures ensure separation of duties and levels of approval to handle and manage federal funds. Staff also continue to attend trainings to understand Federal statutes and regulations. Completion Date: July 1, 2022

View Audit 400515

Finding 1210905 (2021-002)

Material Weakness 2021

Central Mississippi Health Services Inc.

MS

Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Action Responsible officials indicated that turnover during the year contributed to delays and inconsistencies in completing reconciliations and monthly close activities. Management has already made changes in personnel by adding increased expert...

Views of Responsible Officials and Planned Corrective Action Responsible officials indicated that turnover during the year contributed to delays and inconsistencies in completing reconciliations and monthly close activities. Management has already made changes in personnel by adding increased expertise and experience to the personnel assigned to oversee these duties. Management plans to continue formalizing reconciliation and close procedures, improve the consistency and timeliness of account review and resolution of reconciling items. Management also has a plan to complete all outstanding audits as soon as possible.

View Audit 400245

Finding 1208253 (2021-001)

Material Weakness 2021

CORPORACION DEL FONDO DEL SEGURO DEL ESTADO

PR

Reporting Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking

As part of the preventive measures to file the Single Audit in a timely manner, an employee was selected to specifically dedicate time and effort related to auditing processes. Coordination of weekly meetings and phone calls with the external audit firm and the Programs has rendered immediate result...

As part of the preventive measures to file the Single Audit in a timely manner, an employee was selected to specifically dedicate time and effort related to auditing processes. Coordination of weekly meetings and phone calls with the external audit firm and the Programs has rendered immediate results to follow through with an established work plan. Therefore, time has been properly managed to collect the necessary information.

View Audit 399238

Finding 1181990 (2021-008)

Material Weakness 2021

Open Door Ministries of High Point, Inc.

NC

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Department of Veterans Affairs Federal Program Name: VA Homeless Providers Grant and Per Diem Program Assistance Listing Number: 64.024 Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to ensure that required reports are accurate and subm...

Department of Veterans Affairs Federal Program Name: VA Homeless Providers Grant and Per Diem Program Assistance Listing Number: 64.024 Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to ensure that required reports are accurate and submitted within the required timeframe. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented formal reporting controls to ensure all required reports are prepared accurately, reviewed appropriately, and submitted within the required timelines. These controls include a structured reporting calendar with submission deadlines, assignment of responsibility for report preparation and review, and a standardized review and approval process prior to submission. The Organization has also developed documentation procedures to retain evidence of supervisory review, validation of key data points, and confirmation of timely submission. These enhancements are intended to reduce risk of late submissions and improve the accuracy and consistency of program reporting. Name(s) of the contact person(s) responsible for corrective action: Ryan Ross, Executive Director Planned completion date for corrective action plan: March 31, 2026

View Audit 393351

Finding 1179948 (2021-003)

Material Weakness 2021

ADAMS COUNTY PUBLIC HOSPITAL DISTRICT #3 D/B/A OTHELLO COMMUNITY HOSPITAL

WA

Reporting Significant Deficiency Internal Control / Segregation of Duties

The District hired a new Chief Financial Officer in 2023 and was able to catch the District up on three years of financials statements and all missing audits. The new CFO made the following changes to ensure compliance: 1. Update internal controls and monitoring. The new CFO created a Federal Fundin...

The District hired a new Chief Financial Officer in 2023 and was able to catch the District up on three years of financials statements and all missing audits. The new CFO made the following changes to ensure compliance: 1. Update internal controls and monitoring. The new CFO created a Federal Funding Monitoring and Reporting Policy that specifies that responsibilities over compliance, expenditures, and reporting. 2. Implement Process Improvements. The new CFO and Accounts Payable were able to identify grant fund expenditures and work closely to make sure all future grant expenditures are identified and tracked. 3. Communicate with External Audit Team. The new CFO communicates regularly with the external audit team to ensure they are aware of the grant funds received and the type of audit that is required and coordinate audits with plenty of time to complete the audit before deadlines.

View Audit 392296

Finding 1177790 (2021-006)

Material Weakness 2021

St. Croix Chippewa Housing Authority

CA

Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties

2021-006 Minutes/Resolutions Material Weakness Recommendation: Written minutes should be prepared for each council meeting along with any approved resolutions/recommendations. The minutes and resolutions should be centrally filed, maintained by the Council’s Secretary, and easily accessible to the a...

2021-006 Minutes/Resolutions Material Weakness Recommendation: Written minutes should be prepared for each council meeting along with any approved resolutions/recommendations. The minutes and resolutions should be centrally filed, maintained by the Council’s Secretary, and easily accessible to the auditor. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

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