Corrective Action Plans

Finding 499060 (2023-002)

Material Weakness 2023

Metropolitan School District of Lawrence Township

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-002 Finding Subject: COVID- 19 – Education Stabilization Fund - Reporting Summary of Finding: The School Corporation completed and submitted three annual Data Collection reports (Reports) for the ESSER grants. For one of the three reports tested, the report was not supported by the unit...

FINDING 2023-002 Finding Subject: COVID- 19 – Education Stabilization Fund - Reporting Summary of Finding: The School Corporation completed and submitted three annual Data Collection reports (Reports) for the ESSER grants. For one of the three reports tested, the report was not supported by the unit’s records. The financial information provided did not agree with the data submitted in the Reports, therefore we could not determine their accuracy. Contact Person Responsible for Corrective Action: Matt Miles Contact Phone Number and Email Address: 317-423-8380 mattmiles@msdlt.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School District will work to ensure the ESSER report amounts tie to the accounting records and will improve record keeping of supporting documentation. If the amounts do not match, District will document support for all claims. Anticipated Completion Date: Corrective action steps have been implemented and will be refreshed.

View Audit 321827

Finding 499028 (2023-003)

Significant Deficiency 2023

Central Minnesota Housing Partnership, Inc.

MN

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

Rural Rental Housing Loans - Federal Assistance Listing #10.415 Recommendation: The Organization should review security deposits as a part of month-end close procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to fi...

Rural Rental Housing Loans - Federal Assistance Listing #10.415 Recommendation: The Organization should review security deposits as a part of month-end close procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will implement a review step during the tracking of security deposits to verify the security deposit asset is equal to or greater than the security deposit liability and will correct any that are underfunded. Names of the contact persons responsible for corrective action: Julie Schueller, Finance Director and Deanna Hemmesch, Executive Director Planned completion date for corrective action plan: December 31, 2024

View Audit 321819

Finding 499013 (2023-002)

Significant Deficiency 2023

Black Belt Community Foundation

AL

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

Management will provide additional training to employees on the Foundation’s fiscal policies and procedures, including policies directly affecting contracts and procurement.

View Audit 321796

Finding 498964 (2023-001)

Material Weakness 2023

Choose New Jersey, Inc.

NJ

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.213

Planned Corrective Action: Choose New Jersey (“CNJ”) understands the findings outlined in the audit report. CNJ has updated its procurement procedures for the federal grant to align with 2 CFR section 200.213 and 2 CFR section 180.300. To ensure that vendors supporting efforts on the federal grant a...

Planned Corrective Action: Choose New Jersey (“CNJ”) understands the findings outlined in the audit report. CNJ has updated its procurement procedures for the federal grant to align with 2 CFR section 200.213 and 2 CFR section 180.300. To ensure that vendors supporting efforts on the federal grant are not suspended or debarred from doing business with the federal government, CNJ has added a task in our Procurement Summary (procurement checklist) that specifically requires the project manager and CAO to verify the vendor’s eligibility in the System for Award Management ("SAM") maintained by the General Services Administration ("GSA") (available at SAM.gov). In addition to the verification that the vendor is NOT prohibited (debarred or suspended) from providing services to or contracting with the United States government, CNJ will retain a copy of the verification for the procurement file. This action will be completed during the vendor evaluation stage of the procurement and before contract is awarded to the vendor. It should be noted that the vendors selected for testing for 2023 were found to be in good standing. Corrective Action incorporation has already begun and will be fully implemented by 10/15/2024. Name of Contact Person: Jen Lenhardt, CAO, Choose New Jersey, Inc. One Gateway Center 11-43 Raymond Plaza West – Suite 1420 Newark, NJ 07102 609.293.1423 jlenhardt@choosenj.com

View Audit 321779

Finding 498957 (2023-006)

Material Weakness 2023

City of Bluffton

IN

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

FINDING 2023-006 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness Contact Person Responsible for Corrective Action: Bri Lautzenheiser Contact Phone Number and Email Address: bri@blufftonindiana.gov Views of Responsible Of...

FINDING 2023-006 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness Contact Person Responsible for Corrective Action: Bri Lautzenheiser Contact Phone Number and Email Address: bri@blufftonindiana.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: All persons involved in the internal control; preparer, reviewer, etc. will be documented on the P&E Report document or with a checklist to show that we actually completed the internal controls we have in our policy. Anticipated Completion Date: immediately

View Audit 321762

Finding 498954 (2023-003)

Material Weakness 2023

City of Bluffton

IN

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.300 § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Period of Performance Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Bri Lau...

FINDING 2023-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Period of Performance Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Bri Lautzenheiser Contact Phone Number and Email Address: bri@blufftonindiana.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Any transfers that happen, will be reviewed, and will have better documentation of what claims made the transfer happen and make sure supporting documentation is attached to the claim to prove the use of the transferred funds. Anticipated Completion Date: Immediately

View Audit 321762 Questioned Costs: $1

Finding 498918 (2023-004)

Material Weakness 2023

Forth

OR

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking § 200.303

Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding allocation processes, including ensuring internal controls are in place. It would also be beneficial to eliminate or reduce the amoun...

Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding allocation processes, including ensuring internal controls are in place. It would also be beneficial to eliminate or reduce the amount of manual inputs into the allocation process. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action Plan: We agree with the auditor’s comments, and the following action will be taken to improve the situation. We will establish written policies and procedures regarding allocation processes, including ensuring internal controls are in place by November 30, 2024. Simultaneously, we will also consider options to eliminate or reduce the amount of manual inputs into the allocation process. Name(s) of the contact people responsible for correction action: Gina Avalos-Limardo, Director of Finance & Operations and Ronald Tran, Senior Finance Manager Plan completion date for corrective action plan: November 30, 2024

View Audit 321749

Finding 498917 (2023-003)

Material Weakness 2023

Forth

OR

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.303

Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding firsttier subawards including tracking and proper internal control procedures. Explanation of disagreement with audit findings: there...

Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding firsttier subawards including tracking and proper internal control procedures. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action Plan: We agree with the auditor’s comments and the following actions have been taken to improve the situation. We hired a Contracts & Compliance Manager in 2024 who is now responsible for reporting first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) by the reporting due date. Additionally, we established written policies and procedures regarding first-tier subawards including tracking and proper internal control procedures. Name(s) of the contact people responsible for correction action: Gina Avalos-Limardo, Director of Finance & Operations and Cho Heide, Contracts & Compliance Manager Plan completion date for corrective action plan: September 30, 2024

View Audit 321749

Finding 498916 (2023-002)

Material Weakness 2023

Forth

OR

Cash Management Internal Control / Segregation of Duties Material Weakness § 200.303

Conservation Research and Development Program – Assistance Listing #81.086 Plan completion date for corrective action plan: October 31, 2024 Recommendation: The Organization should establish written policies and procedures regarding invoicing for cost- reimbursement related to federal grants which i...

Conservation Research and Development Program – Assistance Listing #81.086 Plan completion date for corrective action plan: October 31, 2024 Recommendation: The Organization should establish written policies and procedures regarding invoicing for cost- reimbursement related to federal grants which include proper segregation of duties. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action Plan: We agree with the auditor’s comments, and the following actions have been or will be taken to improve the situation. We hired a Grants Accountant in 2024 to take over the responsibility of preparing invoices for cost-reimbursement. This allows for the additional control of the Senior Finance Manager reviewing the invoices. This review is now being documented in writing. Additionally, there are procedures in place to ensure if the Senior Finance Manager prepares the invoice, the Director of Finance & Operations reviews and documents approval of the invoice. We will establish written policies and procedures to document this process by October 31, 2024. Name(s) of the contact people responsible for correction action: Gina Avalos-Limardo, Director of Finance & Operations and Ronald Tran, Senior Finance Manager

View Audit 321749

Finding 498901 (2023-002)

Significant Deficiency 2023

City of Charleston, South Carolina

SC

HUD Housing Programs Period of Performance Reporting

The City of Charleston will implement internal controls and procedures to ensure all required reports are prepared, reviewed, and submitted within the program’s required timeframes, and with the correct amounts.

View Audit 321709

Finding 498887 (2023-002)

Material Weakness 2023

Wayne County

IN

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

FINDING 2023-002 Finding Subject: COVID 19 - Coronavirus State and Local Fiscal Recovery Funds Summary of Finding: The US Treasury Quarterly Project and Expenditure Reports did not have documentation of internal review and approval prior to submittal to the US Treasury. Corrective action will includ...

FINDING 2023-002 Finding Subject: COVID 19 - Coronavirus State and Local Fiscal Recovery Funds Summary of Finding: The US Treasury Quarterly Project and Expenditure Reports did not have documentation of internal review and approval prior to submittal to the US Treasury. Corrective action will include internal review and approval of the report, documented in writing, prior to submittal. Contact Person Responsible for Corrective Action: Jeff Plasterer, County Commissioner Contact Phone Number and Email Address: 765.973.9237 jeff.plasterer@co.wayne.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: A form has been created for the specific purpose to document the internal review procedure for the US Treasury Quarterly Project and Expenditure Report. The Commissioners' staff who is responsible for the accurate and timely completion of the US Quarterly Project and Expenditure Report will make the completed report available to the President of the Board of Commissioners (or their designee), who will review the report prior to submittal, thus providing the proper segregation of duties, as well as avoid potential misstatements to go undetected. Anticipated Completion Date: The form has been created and will become effective immediately, and will be utilized for all future Quarterly Project and Expenditure Reports of the Coronavirus State and Local Fiscal Recovery Funds.

View Audit 321681

Finding 498876 (2023-003)

Significant Deficiency 2023

Wisconsin Women's Business Initiative Corporation

WI

Matching / Level of Effort / Earmarking

We concur with the assessment noted by the auditor. During 2023 there was significant staff turnover in the department which led to a significant delay in reconciling certain account and their related balances in a timely manner. We will continue to further review and augment staffing levels, conti...

We concur with the assessment noted by the auditor. During 2023 there was significant staff turnover in the department which led to a significant delay in reconciling certain account and their related balances in a timely manner. We will continue to further review and augment staffing levels, continue our cross-training efforts, and reestablish internal account reconciliations of accounts, especially for the grants receivable, loans receivable and cash and related bank accounts. We will also refine our internal accounting checklists, work to ensure proper training of the accounting team, and have a responsible individual review and ensure account reconciliations are completed in a timely manner.

View Audit 321663

Finding 498863 (2023-005)

Material Weakness 2023

Decatur County

IN

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

FINDING 2023-005 INDIANA STATE BOARD OF ACCOUNTS 30 Finding Subject: COVID 19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Federal Agency: Department of the Treasury Summary of Finding: The County submitted one Project and Expenditure report during the audit period; however, contr...

FINDING 2023-005 INDIANA STATE BOARD OF ACCOUNTS 30 Finding Subject: COVID 19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Federal Agency: Department of the Treasury Summary of Finding: The County submitted one Project and Expenditure report during the audit period; however, controls were not in place to prevent, or detect and correct, errors. As a result, the following errors were noted: • The current period expenditures for 8 of 16 projects were understated by $635,748. In addition, current period expenditures for 1 of 16 projects was overstated by $29,767. • The cumulative expenditures for 6 of 16 projects were understated by $285,748. In addition, cumulative expenditures for 1 of 16 projects was overstated by $29,767. Contact Person Responsible for Corrective Action: Janet Chadwell Contact Phone Number and Email Address: 812-663-2570 jchadwell@decaturcounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Will create a better spreadsheet to track disbursements of appropriations/projects since the reporting period is April 1, 2024 to March 31, 2025. This grant will also be monitored by the ARPA Committee as part of the internal controls responsibility of the Auditor’s office.

View Audit 321611

Finding 498851 (2023-001)

Material Weakness 2023

Bjc Healthcare

MO

Matching / Level of Effort / Earmarking Student Financial Aid Allowable Costs / Cost Principles

Finding 2023-001 – Information Technology General Controls Identification of the federal program: Federal Program: Student Financial Assistance Cluster: Federal Pell Grant Program (Assistance Listing No. 84.063) and Federal Direct Student Loans (Assistance Listing No. 84.268) Federal Agency: United ...

Finding 2023-001 – Information Technology General Controls Identification of the federal program: Federal Program: Student Financial Assistance Cluster: Federal Pell Grant Program (Assistance Listing No. 84.063) and Federal Direct Student Loans (Assistance Listing No. 84.268) Federal Agency: United States Department of Education BJC HealthCare Location: Goldfarb School of Nursing (GSON) Award Periods: January 1, 2023 through June 30, 2023 (included in award year July 1, 2022 through June 30, 2023) and July 1, 2023 through December 31, 2023 (included in award year July 1, 2023 through June 30, 2024) Views of responsible officials and planned corrective actions: BJC HealthCare (BJC) agrees with the findings as reported. GSON is committed to complying with program requirements and meeting program objectives as defined in Section 200.303(a) of the Uniform Guidance, regarding auditee internal controls. To facilitate these requirements, GSON has instituted the following controls: • Establishment of a formal provisioning and deprovisioning process for Banner system access • Refinements to formal access review process to include an independent review of system access, as well as an overseer or manager approval. • Establishment of a formal testing process for Banner system patches or updates to include review from key functional areas within GSON. Responsible Parties: Michael Durbin, Interim Director Information Technology, Goldfarb School of Nursing Completion Date: The corrective action plan was implemented in Q3 2024

View Audit 321602

Finding 498850 (2023-003)

Material Weakness 2023

Town of Pendleton

IN

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

Finding 2023-003 Contact Person Responsible for the Corrective Action: Willie Boles Contact Phone Numb er: 765-778-7937 Views of the Responsible Official: We concur with the findings. Description of Corrective Action Plan: 1. Prior to the submission of the annual P&E report, two deputy clerk treasur...

Finding 2023-003 Contact Person Responsible for the Corrective Action: Willie Boles Contact Phone Numb er: 765-778-7937 Views of the Responsible Official: We concur with the findings. Description of Corrective Action Plan: 1. Prior to the submission of the annual P&E report, two deputy clerk treasurers will each calculate the totals within the project codes and review any variances in totals. Anticipated Completion Date: April 30th , 2025

View Audit 321596

Finding 498841 (2023-001)

Significant Deficiency 2023

Northcott Neighborhood House, Inc.

WI

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Timesheets will be updated to reflect all active programs and support functions. The worksheet that is used to compile employee hours will be used for allocations in the financial system and on the grant cost reports, so that all systems align. Tony Kearney Sr. is responsible for compliance and the ...

Timesheets will be updated to reflect all active programs and support functions. The worksheet that is used to compile employee hours will be used for allocations in the financial system and on the grant cost reports, so that all systems align. Tony Kearney Sr. is responsible for compliance and the implementation is expected in September 2024.

View Audit 321592

Finding 498837 (2023-002)

Material Weakness 2023

Housing Authority of Columbus

GA

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

Finding 2023-002 - Accounting Controls - Subsequent Bank Reconciliations Not Completed ALN 14.881- Noncompliance and Material Weakness Corrective Action Plan: All subsequent bank reconciliations are in progress. Person Responsible: Catherine Jackson Anticipated Completion Date: September 30, 2...

Finding 2023-002 - Accounting Controls - Subsequent Bank Reconciliations Not Completed ALN 14.881- Noncompliance and Material Weakness Corrective Action Plan: All subsequent bank reconciliations are in progress. Person Responsible: Catherine Jackson Anticipated Completion Date: September 30, 2024

View Audit 321589

Finding 498836 (2023-001)

Material Weakness 2023

Housing Authority of Columbus

GA

HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding 2023-001- Accounting Controls - Internal Controls over Financial Statement Preparation ALN 14.881- Noncompliance and Material Weakness Corrective Action Plan: 1. Cash and Investments • HACG cash reconciliations will be completed, verified, and reported to the CEO monthly 2. Capital Assets an...

Finding 2023-001- Accounting Controls - Internal Controls over Financial Statement Preparation ALN 14.881- Noncompliance and Material Weakness Corrective Action Plan: 1. Cash and Investments • HACG cash reconciliations will be completed, verified, and reported to the CEO monthly 2. Capital Assets and Depreciation • Comptroller will update and verify capital assets throughout the year, in accordance with the HACG's procurement policy. • Comptroller will verify the reporting period is accurate for the depreciation schedule. 3. Notes Receivable and Notes Payable • Verify monthly that all note receivables and payables are reported correctly 4. General Financial Statement Reconciliation • CFO will review all financials throughout the year to assure unaudited financial statements are presented accurately. Person Responsible: Carla Godwin Anticipated Completion Date: On-going

View Audit 321589

Finding 498826 (2023-005)

Material Weakness 2023

Winner Regional Healthcare Center

SD

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303

Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster FFAL #10.766 Finding Summary: During review of expenditure listings, three expenditures were claimed under the USDA Grant Program after the Center received an advancement of U...

Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster FFAL #10.766 Finding Summary: During review of expenditure listings, three expenditures were claimed under the USDA Grant Program after the Center received an advancement of USDA loan funds for those same three expenditures. We did not have a formal review process in place over the USDA Grant expenditure listing and the USDA loan advancement to ensure double dipping was not occurring. Responsible Individuals: Amanda Soesbe, Chief Finance Officer Corrective Action Plan: Due to staffing shortages there was no review of the grant applications to check for duplicate coverage. A Controller was hired November 20, 2023 to allow for reviews of documents and spreadsheets prior to submission. Anticipated Completion Date: 2025

View Audit 321577 Questioned Costs: $1

Finding 498825 (2023-004)

Material Weakness 2023

Winner Regional Healthcare Center

SD

Special Tests & Provisions Subrecipient Monitoring Material Weakness

Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster FFAL #10.766 Finding Summary: The Center did not have a formal process in place for formal review of the monthly reserve fund account reconciliations as compared to the requir...

Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster FFAL #10.766 Finding Summary: The Center did not have a formal process in place for formal review of the monthly reserve fund account reconciliations as compared to the required minimum balance. Responsible Individuals: Amanda Soesbe, Chief Finance Officer Corrective Action Plan: Management will include the Debt Reserve balance reporting in the Governing Board Packets each month for review and approval to meeting the required minimum balance. Anticipated Completion Date: 2025

View Audit 321577

Finding 498821 (2023-006)

Material Weakness 2023

Jefferson County

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303 § 200.334

FINDING 2023-006 Finding Subject: Community Development Block Grants/ State’s program and non-Entitlement Grants in Hawaii Reporting Summary of Finding: Reporting - Material Weakness, Modified Opinion Supporting documentation was not retained to be able to verify the information presented in the CDB...

FINDING 2023-006 Finding Subject: Community Development Block Grants/ State’s program and non-Entitlement Grants in Hawaii Reporting Summary of Finding: Reporting - Material Weakness, Modified Opinion Supporting documentation was not retained to be able to verify the information presented in the CDBG-CC Report on Jobs Retained report. Contact Person Responsible for Corrective Action: Heather Huff Contact Phone Number and Email Address: 812-274-3866 heather.huff@jeffersoncounty.in.gov Views of Responsible Officials: We concur with the findings. Explanation and Reasons for Disagreement: n/a Description of Corrective Action Plan: The original Corrective Action plan from 2021 audit was not followed once the previous employes was no longer with Jefferson County. The current employee will be documenting all reporting requirements with the Auditor’s Office and retaining a copy of the balance. Jefferson County is also working with Department of Housing and Urban Development to eliminate the loan cycle and establish a one time grant. Anticipated Completion Date: 12-31-2024

View Audit 321561

Finding 498820 (2023-005)

Material Weakness 2023

Jefferson County

IN

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

FINDING 2023-005 Finding Subject: COVID 19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Reporting – Material Weakness, Other Matters Errors were identified with the Report filed for the period ending March 31, 2023. Contact Person Responsible for Corrective Act...

FINDING 2023-005 Finding Subject: COVID 19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Reporting – Material Weakness, Other Matters Errors were identified with the Report filed for the period ending March 31, 2023. Contact Person Responsible for Corrective Action: Heather Huff Contact Phone Number and Email Address: 812-274-3866 heather.huff@jeffersoncounty.in.gov Views of Responsible Officials: We concur with the findings. Explanation and Reasons for Disagreement: n/a Description of Corrective Action Plan: The Auditor’s Office followed the procedure that was believed to be true at the time. The Auditor’s Office will provide a report for a Commissioners to view once agreed upon that information will be uploaded, and printed with an Auditor’s Office signature and confirmation from a Commissioners for verification. Anticipated Completion Date: 12-31-2024

View Audit 321561

Finding 498816 (2023-001)

Material Weakness 2023

City of Butler

IN

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

FINDING 2023-001 Finding Subject: Lack of Internal Controls for Federal Reporting Summary of Finding: The City submitted one P&E report during the audit period; however, the report was submitted without a review or oversight process in place to prevent, or detect and correct, errors. As a result, er...

FINDING 2023-001 Finding Subject: Lack of Internal Controls for Federal Reporting Summary of Finding: The City submitted one P&E report during the audit period; however, the report was submitted without a review or oversight process in place to prevent, or detect and correct, errors. As a result, errors in reporting were identified. The cumulative obligations and current period obligations were understated by $104,988. The cumulative obligations and current period obligations reported was the total amount of grant funds expended through December 31, 2022 instead the funds expended through March 31,2023. Contact Person Responsible for Corrective Action: Angela Eck Contact Phone Number and Email Address: 260-868-5200, clerktreasurer@butler.in.us Views of Responsible Officials: “We concur with the finding.” Description of Corrective Action Plan: I have already created a form to be used for all federal reporting. Someone in the office will verify the time frame reported and the amounts. This form is attached. Anticipated Completion Date: September 17, 2024

View Audit 321553

Finding 498750 (2023-001)

Material Weakness 2023

San Antonio Community Hospital

CA

Allowable Costs / Cost Principles Period of Performance Matching / Level of Effort / Earmarking

Finding 2023-001 Internal Control Deficiency over Allowable Costs Federal Grantor: United States Department of Homeland Security Assistance Listing No.: 97.036 Award Period of Performance: January 1, 2020 – July 1, 2022 Summary of Finding: Management did not consistently retain documentation evid...

Finding 2023-001 Internal Control Deficiency over Allowable Costs Federal Grantor: United States Department of Homeland Security Assistance Listing No.: 97.036 Award Period of Performance: January 1, 2020 – July 1, 2022 Summary of Finding: Management did not consistently retain documentation evidencing the performance of internal controls in place to review and approve FEMA expenditures submitted to the FEMA Portal. Corrective Action Plan: Management will ensure documentation is retained to evidence the controls were performed. Responsible Party: Wah-chung Hsu, Chief Financial Officer Anticipated Completion Date: December 31, 2024

View Audit 321440

Finding 498551 (2023-001)

Significant Deficiency 2023

Association of Africans Living in Vermont, Inc.

VT

Matching / Level of Effort / Earmarking

Management agrees with the recommendation and is currently developing a system to ensure supporting documentation and proper approval is attached to reimbursement and payment requests. The system will be in place moving forward. AALV will continue to update policies to meet regulatory compliances.

View Audit 321306

Corrective Action Plans

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