Corrective Action Plans

Finding 481450 (2023-002)

None 2023

Nasmhpd Research Institute, Inc.

VA

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.1 § 200.305

Corrective Action Plan: The Institute implemented the recommendations in the fourth quarter of fiscal year 2024.

View Audit 317483

Finding 481441 (2023-002)

Material Weakness 2023

Mena School District

AR

Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions § 200.311 § 200.326

● The superintendent was provided with a statement of liability coverage from the company's insurer, which was assumed to suffice as a performance bond, but going forward, only proper performance bonds will be accepted. The District has properly recorded the assets obtained through these funds....

● The superintendent was provided with a statement of liability coverage from the company's insurer, which was assumed to suffice as a performance bond, but going forward, only proper performance bonds will be accepted. The District has properly recorded the assets obtained through these funds. The Arkansas Division of Elementary and Secondary Education (DESE) has been consulted regarding the documentation of Davis-Bacon wages, and the District will require weekly wage reports from future contractors when federal funds are used for construction projects. The District will also ensure that all future capital improvement projects adhere to federal and state requirements, including obtaining appropriate performance bonds and incorporating prevailing wage rate provisions in contracts. Additionally, the Capital Assets Clerk will receive specific training on the proper documentation and recording of capital improvements and equipment. Anticipated Completion Date: July 1, 2024.

View Audit 317473

Finding 481428 (2023-001)

Material Weakness 2023

Knox County

NE

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

FINDING 2023-001 Finding Subject: COVID19- Coronavirus State and Local Fiscal Recovery Funds – Internal Controls Summary of Finding: The County had not properly designed or implemented a system of internal controls. A single employee received all accounts payable vouchers for expenditures from the S...

FINDING 2023-001 Finding Subject: COVID19- Coronavirus State and Local Fiscal Recovery Funds – Internal Controls Summary of Finding: The County had not properly designed or implemented a system of internal controls. A single employee received all accounts payable vouchers for expenditures from the SLFRF award. The employee was to review and approve the accounts payable voucher to ensure all expenditures were for allowable activities, allowable costs, and were within the period of performance prior to issuing payment from the SLFRF fund. Of the sixty accounts payable vouchers tested during the audit period, four were not properly reviewed or approved by the single employee responsible for implementing the control. Contact Person Responsible for Corrective Action: Lisa Clark/Benock Contact Phone Number and Email Address: 812-885-2502, lcbenock@knoxcounty.in.gov Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Auditors Office Accounts Payable Clerk will review the claim voucher to be sure it is properly itemized with fund number on which it is drawn and the appropriation account to be charged. The claim will be reviewed by another Auditor staff member. The claim approval will be filed with consideration by the board of County Commissioners. Anticipated Completion Date: Immediately

View Audit 317444

Finding 481362 (2023-002)

Significant Deficiency 2023

Community Action of Napa Valley

CA

Procurement, Suspension & Debarment Reporting Significant Deficiency

Views of Responsible Officials and Corrective Actions: Community Action of Napa Valley records all accounting records. This year was unique due to a big capital purchase. We sent the journal entries to the auditor to review before posting in the GL. We were missing entries due to lack of support we ...

Views of Responsible Officials and Corrective Actions: Community Action of Napa Valley records all accounting records. This year was unique due to a big capital purchase. We sent the journal entries to the auditor to review before posting in the GL. We were missing entries due to lack of support we received from the auditor during her departure from the organization. We have a process for year end closing to make sure all the entries are sufficiently entered.

View Audit 317399

Finding 481317 (2023-007)

Material Weakness 2023

Mesa County, Colorado

CO

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

The County concurs with this finding and will be working to enhance documentation of the review of the Adoption Assistance eligibility determinations.

View Audit 317385

Finding 481316 (2023-006)

Material Weakness 2023

Mesa County, Colorado

CO

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

The County concurs with this finding and will be working to enhance documentation of the review of the IV-E eligibility determinations.

View Audit 317385

Finding 481313 (2023-004)

Material Weakness 2023

Mesa County, Colorado

CO

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

The County concurs with this finding and is refining procedures ensuring all reports, reviews, and communications are performed, reviewed, completed, and documented in a timely and accurate manner.

View Audit 317385

Finding 481279 (2023-005)

Significant Deficiency 2023

Albion College

MI

Student Financial Aid Reporting Significant Deficiency

Condition: Changes in a student’s status are required to be reported to the NationalStudent Loan Data System (NSLDS) within 30 days of the change or included in a student status confirmation report sent to the NSLDS within 60 days of the status change (Pell, 34 CFR Section 690.83(b); Direct Loan, 34...

Condition: Changes in a student’s status are required to be reported to the NationalStudent Loan Data System (NSLDS) within 30 days of the change or included in a student status confirmation report sent to the NSLDS within 60 days of the status change (Pell, 34 CFR Section 690.83(b); Direct Loan, 34 CFR Section 685.309(b)). Planned Corrective Action: The Registrar’s office in conjunction with the Financial Aid office will implement controls to ensure accurate and timely reporting to NSLDS for student enrollment status. The current cause of the untimely reporting is due to students missing social security numbers with our database which does not allow them to match to existing student in NSLDS. A report is being created through Argos (reporting software) that will be run on a monthly basis to be sure all students have the proper information needed for enrollment reporting. This report is being created through the registrar’s office and will work in conjunction with financial aid to get these records updated according with the accurate SS# for the students. Enrollment reporting is done through National Student Clearinghouse which returns error reports for a multitude of different reason one being SS#. The Assistant Registrar handles all enrollment reporting on a monthly basis. After each monthly submission the Registrar will be cross referencing the error reports to be sure that all necessary errors have been corrected and cleared. The Assistant Registrar will also be doing an analysis on the Argos report that pulls all data for the enrollment reporting submission to be sure that all data fields are still correct due to system changes on a consistent basis. Contact person responsible for corrective action: Drew Dunham, Registrar and Trevor Markovich, Financial Aid Director Anticipated Completion Date: August 1, 2024

View Audit 317350

Finding 481258 (2023-013)

Material Weakness 2023

District of Columbia Housing Authority

MD

HUD Housing Programs Material Weakness Reporting

Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement wit...

Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The HCVP shall recruit and hire a dedicated Data Analyst to oversee the PIC entries and to ensure that recertifications are uploaded in accordance with reporting requirements. The PIC uploads will be quality-controlled monthly by HCVP and quarterly by the Office of Audit and Compliance. The OAC will conduct monthly checks to ensure that the uploads are done to facilitate the required reporting. Name of the contact person responsible for corrective action: Khaliah Payne. Planned completion date for corrective action plan: 9/30/24.

View Audit 317348

Finding 481242 (2023-012)

Material Weakness 2023

District of Columbia Housing Authority

MD

HUD Housing Programs Material Weakness Reporting

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreemen...

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The HCVP shall recruit and hire a dedicated Data Analyst to oversee the PIC entries and to ensure that recertifications are uploaded in accordance with reporting requirements. The PIC uploads will be quality-controlled monthly by HCVP and quarterly by the OAC. Name of the contact person responsible for corrective action: Khaliah Payne. Planned completion date for corrective action plan: 9/30/24.

View Audit 317348

Finding 481170 (2023-003)

Material Weakness 2023

Dickinson County

MI

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.214

Action taken in response to finding: Dickinson County will use sam.gov or the ELPS listing to review clients at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Name of the contact person responsible for corrective action: Brian Bousley,...

Action taken in response to finding: Dickinson County will use sam.gov or the ELPS listing to review clients at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Name of the contact person responsible for corrective action: Brian Bousley, Controller/Administrator Planned completion date for corrective action plan: December 31, 2024

View Audit 317267

Finding 481111 (2023-002)

Significant Deficiency 2023

Adams County Housing Authority

WI

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

Finding 2023-002 - Identity of lnterest Forms Not Current (Loan Programs #10.415 and #10.447) Condition: Identity of Interest forms were not current during the year under audit. ...

Finding 2023-002 - Identity of lnterest Forms Not Current (Loan Programs #10.415 and #10.447) Condition: Identity of Interest forms were not current during the year under audit. Effect: Adam's County Housing Authority's system of internal control may not prevent, detect, or correct noncompliance with applicable programs. Cause: The Identity of Interest forms were not updated and approved by Rural Development when expired. Criteria: Adams County Housing Authority must monitor compliance requirements and update forms as needed. Recommendation: Adams County Housing Authority track compliance requirements to ensure Identity of Interest forms are updated timely. Response: All Identity oflnterest forms have been updated in 2024. Contact Person: Jayne Anderson, Controller Anticipated Completion Date: 9/30/2024

View Audit 317249

Finding 481080 (2023-002)

Material Weakness 2023

Stanislaus Council of Governments

CA

Procurement, Suspension & Debarment Material Weakness Reporting § 200.338 § 200.512

Finding 2023-002 – Material Weakness Program: Federal Highway Works Administration - Highway Planning and Construction Cluster The delays in the commencement and completion of the audit, as well as the material misstatements and excessive year-end closing journal entries, were primarily due to signi...

Finding 2023-002 – Material Weakness Program: Federal Highway Works Administration - Highway Planning and Construction Cluster The delays in the commencement and completion of the audit, as well as the material misstatements and excessive year-end closing journal entries, were primarily due to significant turnover in our finance department during the fiscal year and the financial closing process. Effect of Condition: We acknowledge that these issues led to material adjustments identified through the audit procedures, which significantly delayed the audit process Corrective Action Plan: 1. Enhanced Accounting Processes: o StanCOG is in the process of reviewing and strengthening internal controls to ensure that all assets, liabilities, revenues, and expenses are properly recorded and reported in a timely manner. o StanCOG is implementing a more robust financial closing process, ensuring proper application of accounting principles to all financial closing accounts and processes. 2. Staffing and Training: o StanCOG has brought in new staff with an education and background in accounting principles. o StanCOG has begun the recruitment process to fill the vacancies in the finance department with qualified personnel. o StanCOG has retained experts in Financial Metropolitan Planning that will assist with cross-training staff. o StanCOG will continue to provide finance team members with training, tools, and resources to continue to educate the finance team to help mitigate material weaknesses in the department going forward. 3. Internal Review and Monitoring: o StanCOG will institute a monthly internal review process to identify and correct any discrepancies promptly. o StanCOG will monitor the financial closing process closely to ensure timely and accurate completion. o StanCOG will review and revise existing accounting policies and procedures to reflect updates as necessary. Timeline for Implementation: • Recruitment and onboarding of new finance staff: By in-progress - Ongoing • Completion of cross-training programs: By August 2024 - Ongoing • Full implementation of enhanced accounting processes: By October 31, 2024

View Audit 317237

Finding 481075 (2023-002)

Significant Deficiency 2023

Roots Community Health

CA

Allowable Costs / Cost Principles Reporting Significant Deficiency

Management and Corrective Action: The organization has had meetings with both Alameda and Santa Clara Counties, and it has been resolved that all awards are to specify either the federal amount or percentage of federal money. We expect to do all filings within Uniform Guidance which states that fede...

Management and Corrective Action: The organization has had meetings with both Alameda and Santa Clara Counties, and it has been resolved that all awards are to specify either the federal amount or percentage of federal money. We expect to do all filings within Uniform Guidance which states that federal single audit must be completed and the data collection form and the reporting package (as defined in the Uniform Grant Guidance), be submitted within 30 days after receipt of the auditors' report or nine months after year end, whichever comes earlier. The organization is in the process of updating her policies and procedures to ensure that the federal single audit reporting package is submitted timely.

View Audit 317213

Finding 481043 (2023-003)

Significant Deficiency 2023

Capitan Municipal Schools

NM

Subrecipient Monitoring Reporting Significant Deficiency

Auditor’s Recommendations – We recommend that the District strengthen the controls in place to provide assurance that proper review and approvals occur and retain backup documentation for support. iews of Responsible Officials and Planned Corrective Action – The District will make sure to document t...

Auditor’s Recommendations – We recommend that the District strengthen the controls in place to provide assurance that proper review and approvals occur and retain backup documentation for support. iews of Responsible Officials and Planned Corrective Action – The District will make sure to document the review and approval process to include sign off and date by the preparer and reviewer. Responsible Officials – Jamie Shepperd, Chief Financial Officer; Becky Huey, Federal Programs Director; Vance Lee, Superintendent Timeline and Estimated Completion Date – July 31, 2024

View Audit 317182

Finding 481040 (2023-002)

Significant Deficiency 2023

Colorado Poverty Law Project

CO

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303

We agree with this finding, and corrective action was taken in May 2024. The Executive Director along with the Operations Manager review all time entries at each month-end to ensure staff time is accurately recorded and appropriately allocated to each funding source prior to submitting to the granto...

We agree with this finding, and corrective action was taken in May 2024. The Executive Director along with the Operations Manager review all time entries at each month-end to ensure staff time is accurately recorded and appropriately allocated to each funding source prior to submitting to the grantor for reimbursement.

View Audit 317176

Finding 481038 (2023-002)

Material Weakness 2023

Ripley County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2023-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The County did not have procedures in place to prevent, or detect and correct, errors on Project and Expenditure (P&E) reports submitted to the U.S. Department of the Treasu...

FINDING 2023-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The County did not have procedures in place to prevent, or detect and correct, errors on Project and Expenditure (P&E) reports submitted to the U.S. Department of the Treasury. The report submitted during the audit period included projects with current period obligations and cumulative obligations totaling $3,319,955 that had not yet been obligated by the end of the reporting period. It was recommended that management of the County design and implement a proper system of internal controls, including policies and procedures that would provide segregation of duties to ensure appropriate reviews, approvals, and oversight of federal reports are taking place and to ensure the County provides the Treasury with complete and accurate information for the P&E report. Contact Person Responsible for Corrective Action: Amy Copeland Contact Phone Number and Email Address: acopeland@ripleycounty.com; 812-689-6311 INDIANA STATE BOARD OF ACCOUNTS 21 Ripley County Auditor Amy Copeland – Auditor 102 West 1st North Street, PO Box 235 Versailles, IN 47042 Ph: 812-689-6311 Fax: 812-689-3006 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: I, Amy Copeland, Auditor, plan to have the county attorney sit with me when I fill this report out from now on. I will also have one of my employees look over it before it is submitted. Anticipated Completion Date: April 30, 2025

View Audit 317157

Finding 480997 (2023-002)

Significant Deficiency 2023

Indiana University Health, Inc. and Subsidiaries

IN

Allowable Costs / Cost Principles HUD Housing Programs Reporting § 200.303

Finding 2023-02 Reporting (ALN 14.241) Indiana University Health established a control of programmatic review of the Consolidated Annual Performance and Evaluation Report (CAPER). A discrepancy in the amount of expenditures reported on the CAPER related to the Indiana Housing and Community Departme...

Finding 2023-02 Reporting (ALN 14.241) Indiana University Health established a control of programmatic review of the Consolidated Annual Performance and Evaluation Report (CAPER). A discrepancy in the amount of expenditures reported on the CAPER related to the Indiana Housing and Community Department Authority (IHCDA) grants for the report period ended June 30, 2023 was not discovered in review. Indiana University Health submitted a corrected, amended CAPER for this award period on July 19, 2024. The control for the amended CAPER (and for future CAPERs) was strengthened to include documented reconciliation to expenditures claimed as well as both programmatic and financial services review. Contact Person(s) Responsible for Corrective Action: Christine Smith Completion Date: July 19, 2024

View Audit 317105

Finding 480996 (2023-001)

None 2023

Indiana University Health, Inc. and Subsidiaries

IN

Subrecipient Monitoring Eligibility Reporting

Finding 2023-01 Scope Limitation – Eligibility (ALN 10.557) Indiana University Health utilizes a paperless system in accordance with U.S. Department of Agriculture and State of Indiana guidelines. As such, no corrective action will be taken. Contact Person(s) Responsible for Corrective Action: Chri...

Finding 2023-01 Scope Limitation – Eligibility (ALN 10.557) Indiana University Health utilizes a paperless system in accordance with U.S. Department of Agriculture and State of Indiana guidelines. As such, no corrective action will be taken. Contact Person(s) Responsible for Corrective Action: Christine Smith Anticipated Completion Date: N/A

View Audit 317105

Finding 480967 (2023-002)

Material Weakness 2023

City of Dillingham

AK

Reporting Subrecipient Monitoring Significant Deficiency § 200.1 § 200.329

Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Anita Fuller, Finance Director Corrective Action Plan: Proposed Completion Date: Immediately

View Audit 317088

Finding 480946 (2023-002)

Significant Deficiency 2023

Town of Wilbraham, Ma

MA

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.329

Audit Finding Reference: 2023-002 – Improve Oversight of Reporting of Federal Funds The March 2023 Annual Performance report showed an expense of $239,098 in FY2023 which was not actually expended until FY2024. The Town agrees with the finding. Planned Corrective Action: When the FY2023 report w...

Audit Finding Reference: 2023-002 – Improve Oversight of Reporting of Federal Funds The March 2023 Annual Performance report showed an expense of $239,098 in FY2023 which was not actually expended until FY2024. The Town agrees with the finding. Planned Corrective Action: When the FY2023 report was filed, the expense in the wrong period was discovered. Efforts were made to try and correct this error prior to filing the FY2023 Report, but the system would not allow any corrections. The Town makes every effort to include the source documents that support the reports submitted, which is the way this was discovered prior to submitting the FY2023 report. The Town will continue this procedure to include the source documents (Trial Balances) which support the projects and amounts filed within the report. This will ensure that the General Ledger and the reports filed are in balance. The only corrective measure for this error will occur when the FY2024 Single Audit is prepared which shows the expense expended in FY2024.

View Audit 317055

Finding 480928 (2023-002)

Material Weakness 2023

The Simple Foundation

NE

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.318 § 200.326

FINDING 2023-002: Procurement Please provide an explanation of how your organization plans to resolve procurement error moving forward The Simple Foundation has implemented a newly developed procurement policy that aligns with the Uniform Guidance procurement standards. Moving forward, this policy w...

FINDING 2023-002: Procurement Please provide an explanation of how your organization plans to resolve procurement error moving forward The Simple Foundation has implemented a newly developed procurement policy that aligns with the Uniform Guidance procurement standards. Moving forward, this policy will be strictly followed for all agreements and transactions under the Federal procurement requirements within Uniform Guidance. Attached below in the procurement policy and the Purchase Justification Form. Reasonable completion date: 08/04/2024 Responsible Party: D&K Financial, Compliance

View Audit 317033

Finding 480919 (2023-004)

Material Weakness 2023

Pembroke Hill School

NH

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Audit Finding Reference: 2023-004 Excess Food Service Fund Balance Management's View and Planned Corrective Action: Management agrees that the Food Service Fund Balance needs to be reduced The Department of Education in FY2023 they did not require a spend down plan for the application. With that s...

Audit Finding Reference: 2023-004 Excess Food Service Fund Balance Management's View and Planned Corrective Action: Management agrees that the Food Service Fund Balance needs to be reduced The Department of Education in FY2023 they did not require a spend down plan for the application. With that said we currently have a spend down plan in place to reduce the fund balance to a more appropriate fund balance and to meet the regulation. The spend down plan was submitted in March 2024. Name of Contact Person and Completion Date: Name 1 Amber Wheeler Name 2 Danielle Rossetti Anticipated Completion Date - December 31, 2024

View Audit 317015 Questioned Costs: $1

Finding 480888 (2023-003)

Material Weakness 2023

Four Oaks Family and Children's Services and Combined Entities

IA

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.303

Identifying number: 2023-003 Finding: There are allowable costs such as a benefit allocation and supplies in which there was no formal approval of the cost. Corrective actions taken or planned: Additional levels of review will be added to verify the allowable cost have been approved. Contact ...

Identifying number: 2023-003 Finding: There are allowable costs such as a benefit allocation and supplies in which there was no formal approval of the cost. Corrective actions taken or planned: Additional levels of review will be added to verify the allowable cost have been approved. Contact person: Steve Schuring, CFO Date of completion: June 2024

View Audit 317013

Finding 480886 (2023-002)

Material Weakness 2023

Four Oaks Family and Children's Services and Combined Entities

IA

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.303

Identifying Number: 2023-002 Finding : There are allowable costs such as a benefit allocation and supplies in which there was no formal approval of the cost. Corrective Actions Taken or Planned: Additional levels of review and monitoring over compliance with the contract will be put in place. ...

Identifying Number: 2023-002 Finding : There are allowable costs such as a benefit allocation and supplies in which there was no formal approval of the cost. Corrective Actions Taken or Planned: Additional levels of review and monitoring over compliance with the contract will be put in place. Contact person: Steve Schuring, CFO Date of completion: June 2024

View Audit 317013

Corrective Action Plans

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