Corrective Action Plans

Finding 393571 (2022-002)

Material Weakness 2022

Johnson County

IN

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

FINDING 2022-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness, other matters. 2022 Q4 P&E report failed to include a $1,500,000 expenditure. Recommendation is that management of County design and implement a proper sy...

FINDING 2022-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness, other matters. 2022 Q4 P&E report failed to include a $1,500,000 expenditure. Recommendation is that management of County design and implement a proper system of internal control including policies and procedures to ensure that the County provides Treasury with complete and accurate information for the P&E report. Contact Person Responsible for Corrective Action: Adam Gadberry Contact Phone Number and Email Address: 317.346.4392 agadberry@co.johnson.in.us Views of Responsible Officials: “We concur with the finding.” Description of Corrective Action Plan: The $1,500,000 expenditure for road repairs was one of two tranches for road repairs. The first tranche was in the proper location of -122 while the second tranche was placed in location -201 and as a result the expenditure was inadvertently missed. The County became aware of the issue and included this expenditure on the subsequent P&E Report for Q2. Moving forward as programs are added, the location of those funds should be in location -122. When they must be in a different location, access will be given to the Board of Commissioners Executive/Administrative Assistant to track expenditures. Anticipated Completion Date: June 30, 2024

View Audit 303741

Finding 393471 (2022-018)

Significant Deficiency 2022

Kentucky State University

KY

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.334

The University concurs with the finding. The SNAP-Ed office experienced significant staff turnover during fiscal year 2022, and records could not be located. The University has established workflows and policies to ensure compliance and documentation currently and in the future.

View Audit 303680

Finding 393470 (2022-017)

Material Weakness 2022

Kentucky State University

KY

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.475

The University concurs with the finding. The SNAP-Ed office experienced significant staff turnover during fiscal year 2022, and records could not be located. The University has established workflows and policies to ensure compliance and documentation currently and in the future.

View Audit 303680 Questioned Costs: $1

Finding 393469 (2022-016)

Significant Deficiency 2022

Kentucky State University

KY

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.302

The University concurs with the finding. As a result of this finding, the University created a new fund code within their general ledger chart of accounts for the purpose of classifying these funds as federal funds. The University performed the appropriate reclassifying journal entries within their ...

The University concurs with the finding. As a result of this finding, the University created a new fund code within their general ledger chart of accounts for the purpose of classifying these funds as federal funds. The University performed the appropriate reclassifying journal entries within their general ledger utilizing the newly created fund code to recognize the $138,700 as federal revenue and expenditures.

View Audit 303680

Finding 393468 (2022-015)

Significant Deficiency 2022

Kentucky State University

KY

Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking § 200.334

The University concurs with the finding and has taken proactive measures to ensure compliance. Specifically, the University has established a digital folder dedicated to maintaining all records pertaining to HEERF funding and lost revenue calculations.

View Audit 303680

Finding 393466 (2022-013)

Significant Deficiency 2022

Kentucky State University

KY

Student Financial Aid Matching / Level of Effort / Earmarking

The University concurs with the finding. The University is currently utilizing the Banner Optimization to develop a message alert within the Student Portal (Wired) when a loan disbursement is made. This will be fully functional in fiscal year 2025.

View Audit 303680

Finding 393465 (2022-012)

Significant Deficiency 2022

Kentucky State University

KY

Reporting Student Financial Aid Matching / Level of Effort / Earmarking

The University concurs with finding. All students were reported to the National Student Clearinghouse (NSC) as to what their status was for those terms. The updates were not updated in the NSLDS side. According to the audit staff, this is a common finding amongst institutions due to this being a fai...

The University concurs with finding. All students were reported to the National Student Clearinghouse (NSC) as to what their status was for those terms. The updates were not updated in the NSLDS side. According to the audit staff, this is a common finding amongst institutions due to this being a fairly new process/requirement. This process will be corrected going forward.

View Audit 303680

Finding 393464 (2022-011)

Significant Deficiency 2022

Kentucky State University

KY

Student Financial Aid Matching / Level of Effort / Earmarking

The University concurs with the finding. The University is currently utilizing the Banner Optimization to develop a message alert within the Student Portal (Wired) when a Graduation Fee is charged. This will be fully functional in fiscal year 2025.

View Audit 303680

Finding 393463 (2022-010)

Significant Deficiency 2022

Kentucky State University

KY

Reporting Student Financial Aid Matching / Level of Effort / Earmarking

The University concurs with finding. All students were reported to the National Student Clearinghouse (NSC) as to what their status was for those terms. The updates were not updated in the NSLDS side. According to the audit staff, this is a common finding amongst institutions due to this being a fai...

The University concurs with finding. All students were reported to the National Student Clearinghouse (NSC) as to what their status was for those terms. The updates were not updated in the NSLDS side. According to the audit staff, this is a common finding amongst institutions due to this being a fairly new process/requirement. This process will be corrected going forward.

View Audit 303680

Finding 393462 (2022-009)

Significant Deficiency 2022

Kentucky State University

KY

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

The University concurs with the finding. The University is currently utilizing the Banner Optimization to refine that all withdrawn students are included in the Summary Level Report. This will be fully functional in fiscal year 2025.

View Audit 303680

Finding 393461 (2022-008)

Significant Deficiency 2022

Kentucky State University

KY

Student Financial Aid Matching / Level of Effort / Earmarking

The University concurs with the finding. The University is currently utilizing the Banner Optimization to develop a message alert within the Student Portal (Wired) when a withdrawal date is entered. This will be fully functional in fiscal year 2025.

View Audit 303680

Finding 393458 (2022-001)

Material Weakness 2022

North Tippah Consolidated School District

MS

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303 § 200.458

The district did not have clear guidance and was unsure of how entries shoiuld be made. This was a process that had not been done before. Request was made prior to Mississippi Department of Education guidance and before the MCAPS update was available. Entry correction ahs been made and district wil...

The district did not have clear guidance and was unsure of how entries shoiuld be made. This was a process that had not been done before. Request was made prior to Mississippi Department of Education guidance and before the MCAPS update was available. Entry correction ahs been made and district will update policy to verify correct entries.

View Audit 303675

Finding 393446 (2022-005)

Material Weakness 2022

The Center for Black Women's Wellness, Inc.

GA

Questioned Costs Internal Control / Segregation of Duties Material Weakness § 200.303

U.S Department of Health and Human Services FALN: 93.926 Federal Award Identification Number: 5 H49MC00119-21-00 / 6 H49MC00119-20-01 2022-005 – Non Payroll Expenses- Material Weakness Recommendation: We recommend that internal controls be strengthened and processes implemented to ensure all expense...

U.S Department of Health and Human Services FALN: 93.926 Federal Award Identification Number: 5 H49MC00119-21-00 / 6 H49MC00119-20-01 2022-005 – Non Payroll Expenses- Material Weakness Recommendation: We recommend that internal controls be strengthened and processes implemented to ensure all expenses include supporting documentation/invoice indicating nature of expense, amount, authorization and approval for payment. Grantee Response and Corrective Action Plan 2022-005: The CEO has always reviewed the credit card statement monthly for discrepancies and allowable costs. Additionally, credit card holders are responsible for reviewing their credit card statements monthly for discrepancies and allowable costs. The Center for Black Women's Wellness has proactively updated our credit card policy in 2022, which is now signed by all employees, to reinforce the policy that receipts must be submitted to cardholder within 24 hours. This measure aligns with our broader fiscal management improvements, which also involve the engagement of a Contractual CFO in April 2024 to oversee and refine our financial operations. These initiatives are part of our commitment to maintaining rigorous financial integrity and ensuring that all transactions are transparent and compliant with regulatory requirements. Additionally, we have resolved past documentation issues, such as those arising from the abrupt departure of an employee, by implementing robust procedures to avoid similar incidents in the future. Responsible Parties: Jemea Dorsey, CEO Date Corrected: April 30, 2024

View Audit 303667 Questioned Costs: $1

Finding 393396 (2022-005)

Material Weakness 2022

City of El Monte

CA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Material Weakness

To help standardize the solicitation of RFP and RFQ the new Contracts and Procurement Manager has drafted revisions and improvements to strengthen current procurement policies. The Contract and Procurement Manager shall be a part of the solicitation process from development of the RFP and RFQ throug...

To help standardize the solicitation of RFP and RFQ the new Contracts and Procurement Manager has drafted revisions and improvements to strengthen current procurement policies. The Contract and Procurement Manager shall be a part of the solicitation process from development of the RFP and RFQ through the rating and selection process to provide oversight and adherence to the adopted purchasing policy. Updated policy language has been proposed that designates the Contract and Procurement Manager to control the flow of evaluation score sheets ensuring a more fair and equitable treatment of bids. As of February 2024, the updated purchasing policy is pending review by the City Attorney’s Office.

View Audit 303639

Finding 393373 (2022-001)

Material Weakness 2022

City of Crawfordsville

IN

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

FINDING 2022-001 Contact Person Responsible for Corrective Action: Terri Gadd, Clerk-Treasurer Contact Phone Number: (765) 364-5150 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Starting with the 2023 reporting of State and Local Fiscal Recovery Fu...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Terri Gadd, Clerk-Treasurer Contact Phone Number: (765) 364-5150 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Starting with the 2023 reporting of State and Local Fiscal Recovery Funds (SLFRF) Compliance Reporting to U.S. Treasury: The City of Crawfordsville management will follow the following process. 1. Before processing request from designated organizations the Clerk Treasurer and Mayor or a designated person, will review documentation and approve for payment/claim processing. 2. After approval a claim will be submitted to the Clerk Treasurer office for payment. 3. Clerk Treasurer will prepare and submit monthly expenditure report to the Mayor or designated person. 4. Annually before the Clerk Treasurer, reports to the U.S. Treasury expenditures the Clerk Treasurer and Mayor, or designated person, will review and confirm expenditures. 5. Clerk Treasurer will submit report to U.S. Treasury following prompts. 6. Clerk Treasurer will notify Mayor of the annual report submission. Anticipated Completion Date: January 2024

View Audit 303629

Finding 393298 (2022-008)

Material Weakness 2022

Stow-Munroe Falls City School District

OH

Reporting Subrecipient Monitoring Material Weakness § 200.414 § 200.502 § 200.510

The District will review the Uniform Guidance requirements and ensure all expenditures are accurately reported on the Districts federal schedule.

View Audit 303592

Finding 393293 (2022-007)

Material Weakness 2022

Stow-Munroe Falls City School District

OH

Questioned Costs Material Weakness Matching / Level of Effort / Earmarking § 200.430

The District will review the Uniform Guidance requirements and ensure all expenditure adjustments are well supported with information to help ensure the federal monies are used on program activities as prescribed in the grant agreements.

View Audit 303592 Questioned Costs: $1

Finding 393275 (2022-005)

Significant Deficiency 2022

Ecostudies Institute

WA

Questioned Costs Subrecipient Monitoring Cash Management § 200.302 § 200.305

Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends that The Organization move away from using a cumulative profit and loss report and instead run monthly general ledger details by program as support for their monthly reimbursement requests. This...

Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends that The Organization move away from using a cumulative profit and loss report and instead run monthly general ledger details by program as support for their monthly reimbursement requests. This will enhance clarity of costs attributable to each monthly period and reduces the chance that costs will be missed when requesting for reimbursement. Any reconciling transactions can be clearly tracked an Excel file of the general ledger detail by program. In addition, CLA recommends that The Organization emphasize to program management staff the importance of filing reimbursement requests each month and in a timely manner to reduce administrative and financial burden. There is no disagreement with the audit finding. Action taken in response to finding: The organization has modified our approach to making monthly reimbursement requests by including monthly general ledger details by program to ensure we have appropriate support and to increase clarity of costs attributable by month. Since fall/winter 2023, we have increased training to financial and program management staff around the importance of filing reimbursement request in a timely manner and we intend to increase the size of the financial support staff to further help minimize timely delays in reimbursement requests. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 4/1/2024

View Audit 303558 Questioned Costs: $1

Finding 393273 (2022-003)

Significant Deficiency 2022

Ecostudies Institute

WA

Questioned Costs Internal Control / Segregation of Duties Cash Management § 200.303

Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends that additional emphasis of documentary evidence of approvals be made, and such evidence should be obtained and retained by The Organization as proof of oversight of expenditure of federal funds...

Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends that additional emphasis of documentary evidence of approvals be made, and such evidence should be obtained and retained by The Organization as proof of oversight of expenditure of federal funds. CLA would recommend the use of an AP voucher, or similar, for each type of disbursement that leaves the Organization (check, EFT, credit card, etc.) to improve documentary evidence that costs are being reviewed and approved for appropriateness. There is no disagreement with the audit finding. Action taken in response to finding: Since Fall/Winter 2023, we have increased the emphasis and training for all staff on documenting evidence of approvals, including obtaining and retaining necessary documentation and proof of expenditure oversight for federal funds to ensure there is adequate evidence that costs are being reviewed and approved for appropriateness. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 4/1/2024

View Audit 303558 Questioned Costs: $1

Finding 392927 (2022-001)

Significant Deficiency 2022

Hunger at Home

CA

Internal Control / Segregation of Duties Cash Management Reporting

1. Name of person responsible for the corrective action: Jane Sanchez & Ewell Sterner 2. Corrective Action Planned: In February 2024, the Organization engaged with Shirlee Victorio, VP Consulting Services, to assist Jane Sanchez and Ewell Sterner in establishing procedures related to grant reportin...

1. Name of person responsible for the corrective action: Jane Sanchez & Ewell Sterner 2. Corrective Action Planned: In February 2024, the Organization engaged with Shirlee Victorio, VP Consulting Services, to assist Jane Sanchez and Ewell Sterner in establishing procedures related to grant reporting. Ms. Victorio has an employment history of grant administration for the City of San Jose and the County of Santa Clara. Outstanding reporting requirements are being served and the process to administer grants activity, including formal documentation of processes and retention of supporting documents, and reporting is in process. 3. Anticipated Completion Date: March 31, 2024

View Audit 303211

Finding 392926 (2022-004)

Significant Deficiency 2022

Range Mental Health Center, Inc.

MN

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.303

Action Taken: Range Mental Health Center, Inc. and Subsidiaries is in the process of developing internal controls to ensure timely and appropriate actions are made to ensure timely and accurate reporting as it relates to grant requirements. We are currently performing a review of all grants to ensur...

Action Taken: Range Mental Health Center, Inc. and Subsidiaries is in the process of developing internal controls to ensure timely and appropriate actions are made to ensure timely and accurate reporting as it relates to grant requirements. We are currently performing a review of all grants to ensure reporting requirements are met.

View Audit 303202

Finding 392922 (2022-005)

Significant Deficiency 2022

Range Mental Health Center, Inc.

MN

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Action Taken: Range Mental Health, Inc. and Subsidiaries is in the process of developing internal controls to ensure timely and appropriate actions are made to ensure timely and accurate reporting as it relates to grant requirements. We are currently performing a review of all grants to ensure repor...

Action Taken: Range Mental Health, Inc. and Subsidiaries is in the process of developing internal controls to ensure timely and appropriate actions are made to ensure timely and accurate reporting as it relates to grant requirements. We are currently performing a review of all grants to ensure reporting requirements are met.

View Audit 303202

Finding 392910 (2022-001)

Material Weakness 2022

Range Mental Health Center, Inc.

MN

Reporting Matching / Level of Effort / Earmarking § 200.328 § 200.512

Action Taken: During 2023, Range Mental Health Center, Inc. and Subsidiaries had experienced turnover in key financial functions. In addition, we were notified that current independent audit firm would no longer be performing the 2023 financial and single audits. In response to this we have outsourc...

Action Taken: During 2023, Range Mental Health Center, Inc. and Subsidiaries had experienced turnover in key financial functions. In addition, we were notified that current independent audit firm would no longer be performing the 2023 financial and single audits. In response to this we have outsourced its CFO function. We have also engaged a new independent audit firm, as this was a first-year audit there was an acclimation period delaying many processes. As a result, we anticipate an improvement in timeliness of our financial records.

View Audit 303202

Finding 392643 (2023-002)

Significant Deficiency 2022

Mesa Independent Living

CA

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

Finding: 2023-2 MESA's Accounting Manual has been amended to include the following language under the Division of Responsibilities: Operations Director reviews all incoming and outgoing invoices. Upon review and approval of an invoice, the Operations Director signs and dates the invoice, and prese...

Finding: 2023-2 MESA's Accounting Manual has been amended to include the following language under the Division of Responsibilities: Operations Director reviews all incoming and outgoing invoices. Upon review and approval of an invoice, the Operations Director signs and dates the invoice, and presents it to the Executive Director for review. The Executive Director reviews all invoices and signs and dates all invoices upon approval prior to payment.

View Audit 302955

Finding 392635 (2022-001)

Material Weakness 2022

Refugee & Immigrant Center for Education & Legal Services

TX

Reporting Matching / Level of Effort / Earmarking

DATE: March 4th, 2024 FROM: Anna Flores, Chief Financial Officer SUBJECT: Corrective Action Plan for Compliance and Control finding 2022-001 -- Refugee cash and Medical Assistance Program – Reporting Responsible Party – Anna L. Flores, Chief Financial Officer Corrective Action Plan: Implement additi...

DATE: March 4th, 2024 FROM: Anna Flores, Chief Financial Officer SUBJECT: Corrective Action Plan for Compliance and Control finding 2022-001 -- Refugee cash and Medical Assistance Program – Reporting Responsible Party – Anna L. Flores, Chief Financial Officer Corrective Action Plan: Implement additional month-end closing procedures that will facilitate the year-end closing process. The new procedures will ensure the timeliness of each month, which will in turn ensure the year-end close will be completed promptly. Regards, Anna Flores, CFO

View Audit 302938

Corrective Action Plans

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