Corrective Action Plans

Finding 496945 (2023-004)

Material Weakness 2023

Village of Luck

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Pre-Disaster Mitigation PDM Program – Assistance Listing No. 97.047 Recommendation: The Village should submit the quarterly status reports within 15 days of the end of the quarter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in respo...

Pre-Disaster Mitigation PDM Program – Assistance Listing No. 97.047 Recommendation: The Village should submit the quarterly status reports within 15 days of the end of the quarter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Village will revise their control process to ensure that the quarterly status reports are submitted within 15 days of the end of the quarter. Name(s) of the contact person(s) responsible for corrective action: Laurie Cook, Village Treasurer. Planned completion date for corrective action plan: December 31, 2024

View Audit 319689

Finding 496944 (2023-006)

Material Weakness 2023

City of Michigan City

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Material Weakness § 200.303 § 200.329

FINDING 2023-006 Finding Subject: COVID - 19: Coronavirus State and Local Fiscal Recovery Funds – US 12 Stormwater Drainage Improvement Project – Reporting Summary of Finding: The Michigan City Sanitary District did not design or implement a system of internal controls that would have prevented the ...

FINDING 2023-006 Finding Subject: COVID - 19: Coronavirus State and Local Fiscal Recovery Funds – US 12 Stormwater Drainage Improvement Project – Reporting Summary of Finding: The Michigan City Sanitary District did not design or implement a system of internal controls that would have prevented the omission of required progress reports, and lack of oversight process. Contact Person Responsible for Corrective Action: Mary Lynn Wall 219-873-1404 Ext 2006 Contact Phone Number and Email Address: 219-873-1404 Ext 2006 mlwall@emichigancity.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Sanitary District will review the federal grant requirements in order to ensure required reports are submitted in a timely manner. Reports will also be reviewed and documented by another employee prior to submission. Anticipated Completion Date: 08/26/2024

View Audit 319688

Finding 496942 (2023-004)

Material Weakness 2023

City of Michigan City

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Material Weakness § 200.303 § 200.329

FINDING 2023-004 Finding Subject: COVID - 19: Coronavirus State and Local Fiscal Recovery Funds – Body Camera - Reporting Summary of Finding: The City did not design or implement a system of internal controls that would have prevented the omission of required progress reports, and lack of oversight ...

FINDING 2023-004 Finding Subject: COVID - 19: Coronavirus State and Local Fiscal Recovery Funds – Body Camera - Reporting Summary of Finding: The City did not design or implement a system of internal controls that would have prevented the omission of required progress reports, and lack of oversight process. Contact Person Responsible for Corrective Action: Mary Lynn Wall Contact Phone Number and Email Address: 219-873-1404 Ext. 2006 mlwall@emichigancity.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The City department responsible for federal grant reporting will review the grant requirements in order to ensure required reports are submitted in a timely manner. Reports will also be reviewed and documented by another employee prior to submission. Anticipated Completion Date: 08/26/2024

View Audit 319688

Finding 496940 (2023-002)

Material Weakness 2023

City of Michigan City

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 – Reporting – Internal Controls Summary of Finding: The City of Michigan City was not in compliance with effective internal controls related to submitting the P&E reports Contact Person Responsible for Co...

FINDING 2023-002 Finding Subject: COVID - 19: Coronavirus State and Local Fiscal Recovery Funds – Reporting – Internal Controls Summary of Finding: The City of Michigan City was not in compliance with effective internal controls related to submitting the P&E reports Contact Person Responsible for Corrective Action: Mary Lynn Wall Contact Phone Number and Email Address: 219-873-1404 mlwall@emichigancity.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: To bring the City into compliance with effective internal controls to ensure requirements related to the grant agreement and the reporting compliance requirements are satisfied, the City Controller will download from the Treasury website the project detail listing for the Deputy Controller to review and verify prior to submitting the report. Anticipated Completion Date: 08/26/2024

View Audit 319688

Finding 496935 (2023-002)

Material Weakness 2023

Iowa Valley Resource Conservation & Development

IA

Reporting Procurement, Suspension & Debarment Material Weakness

View of Responsible Officials and Planned Corrective Actions: Revenues and expenses will be recorded based on the service or purchase date, rather than the date of the invoice.

View Audit 319681

Finding 496931 (2023-001)

Material Weakness 2023

Hospital Authority of Liberty County

GA

Questioned Costs Material Weakness Reporting

Hospital Authority of Liberty County (A Component Unit of Liberty County, Georgia) respectfully submits the following corrective action plan for the year ended November 30, 2023. The finding from the November 30, 2023 Schedule of Findings and Questioned Costs is discussed below. The finding is numbe...

Hospital Authority of Liberty County (A Component Unit of Liberty County, Georgia) respectfully submits the following corrective action plan for the year ended November 30, 2023. The finding from the November 30, 2023 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FEDERAL AWARD PROGRAMS AUDIT FINDING Material Weakness - Noncompliance (2023-001) Recommendation: The Authority should continue to improve its understanding of the reporting requirements as specified in the applicable loan document and create a process to ensure all USDA requirements are met. Planned Corrective Action: The Authority has elected to pay off the outstanding balance of the USDA loan. Derek Rozier Chief Financial Officer

View Audit 319668 Questioned Costs: $1

Finding 496898 (2023-001)

Material Weakness 2023

Shelton School District No. 309

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Brenda Trogstad, Assistant Superintendent of Finance and Operations 700 S 1st Str...

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Brenda Trogstad, Assistant Superintendent of Finance and Operations 700 S 1st Street Shelton, WA 98584 360-426-8232 Corrective action the auditee plans to take in response to the finding: If federal funds are used for future construction projects, the Shelton School District will refer to the Davis-Bason Act for specific guidance. The district used the small work roster procedures based on Washington State law because we were not aware of the Davis-Bacon Act. The Director of Facilities and Construction has been given a copy of the Davis-Bacon Act for future reference. This is the first time the Shelton School District has used federal funds for construction in my 34 years in the district. Anticipated date to complete corrective action: Immediately.

View Audit 319645

Finding 496771 (2023-005)

Material Weakness 2023

Overdose Lifeline, Inc.

IN

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

Finding 2022-05 Misallocation of Grant Funds Condition: The Organization claimed purchases under a reimbursement-based federal grant but then used these supplies for a different grant. This improper use of grant-funded supplies is a violation of the grant’s terms and conditions. Corrective Actions...

Finding 2022-05 Misallocation of Grant Funds Condition: The Organization claimed purchases under a reimbursement-based federal grant but then used these supplies for a different grant. This improper use of grant-funded supplies is a violation of the grant’s terms and conditions. Corrective Actions Taken or Planned: The Organizations’ Board and Executive Team consisting of the Chief Executive Officer (CEO) and the Chief Operating Officer (COO) and key Overdose Lifeline (ODL) Staff to include the independent bookkeeper and Grant and Finance Manager recognize the need to further significantly improve on the oversight and reconciliation of supply ordering and inventory. This is already underway with the QB inventory process described previously and an improved process for backup documentation. Additionally key staff will complete of a formal course that covers performing a single audit and engage in consultation with the Independent Public Accounting Firm (Pile CPAs)

View Audit 319539 Questioned Costs: $1

Finding 496753 (2023-003)

Material Weakness 2023

West Central Electric Cooperative, Inc.

SD

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303

Federal Agency Name: Department of Homeland Security Program Name: Disaster Grants – Public Assistance Federal Financial Assistance Listing #97.036 Finding Summary: The Cooperative utilized a fringe benefit spreadsheet provided by FEMA where the information was not calculated correctly. Responsibl...

Federal Agency Name: Department of Homeland Security Program Name: Disaster Grants – Public Assistance Federal Financial Assistance Listing #97.036 Finding Summary: The Cooperative utilized a fringe benefit spreadsheet provided by FEMA where the information was not calculated correctly. Responsible Individuals: Jeff Birkeland, CEO Corrective Action Plan: The spreadsheet we received from FEMA was protected and we could not verify formulas or make changes. We assumed the spreadsheet to work correctly. Through the audit, however, we found that there is an error in a formula(s) having to do with overheads. We will ensure we are using the most up-to-date spreadsheet for fringe benefits on FEMA projects going forward. Anticipated Completion Date: This has been resolved and Steph went back through and updated the spreadsheets accordingly in August 2024

View Audit 319515

Finding 496752 (2023-002)

Material Weakness 2023

West Central Electric Cooperative, Inc.

SD

Reporting Material Weakness

Federal Agency Name: Department of Homeland Security Program Name: Disaster Grants – Public Assistance Federal Financial Assistance Listing #97.036 Finding Summary: The Cooperative does not have an internal control system designed to provide for a complete and accurate schedule of federal expenditu...

Federal Agency Name: Department of Homeland Security Program Name: Disaster Grants – Public Assistance Federal Financial Assistance Listing #97.036 Finding Summary: The Cooperative does not have an internal control system designed to provide for a complete and accurate schedule of federal expenditures of federal awards being audited. We requested our auditors to assist with the preparation of the schedule and accompanying notes to the schedule. Responsible Individuals: Jeff Birkeland, CEO Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the schedule. We requested that our auditors, Eide Bailly, LLP, prepare the schedule as a part of their single audit. Anticipated Completion Date: Ongoing

View Audit 319515

Finding 496677 (2023-003)

None 2023

Santa Cruz Community Cu

CA

Eligibility Reporting Material Weakness

Views of Responsible Officials Responsible/Contact Official Paul Barenfus, CLO, and Sylvia Sanchez, CFO Management Response The ERP Grant is a very different grant from previous grants received by the Credit Union. Although management followed the instructions provided on the CDFI website, it was no...

Views of Responsible Officials Responsible/Contact Official Paul Barenfus, CLO, and Sylvia Sanchez, CFO Management Response The ERP Grant is a very different grant from previous grants received by the Credit Union. Although management followed the instructions provided on the CDFI website, it was not clear that running the loan through the ERP track for eligibility was only one of several steps. After auditors noted that 4 loans were ineligible, management searched the website to find the second track that the loans had to be qualified through, the Majority-Minority Census. The team has not had to qualify loans like this in the past, and the additional third step for qualification was not understood. Management has since replaced the unqualified loans on the 2023 SEFA with eligible loans. Documented procedures for the ERP Grant have been completed and are being followed. Anticipated Completion Date This item is complete.

View Audit 319492

Finding 496664 (2023-003)

Material Weakness 2023

Fort Frye Local School District

OH

Subrecipient Monitoring Cash Management Material Weakness § 200.302 § 200.303

Finding Number: 2023-003 Planned Corrective Action: The accounts payable clerk will double check all claims submitted to the state for accuracy. Anticipated Completion Date: 08/30/2024 Responsible Contact Person: Stacy Bolden

View Audit 319478

Finding 496642 (2023-016)

Material Weakness 2023

City of Boston

MA

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303

Boston Fire Department (BFD) incorporated and implemented proper control procedures around all grant related matter; including but not limited to programmatic reporting and oversight. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants...

Boston Fire Department (BFD) incorporated and implemented proper control procedures around all grant related matter; including but not limited to programmatic reporting and oversight. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 319431

Finding 496634 (2023-010)

Material Weakness 2023

City of Boston

MA

Material Weakness Internal Control / Segregation of Duties § 200.303

Boston Public Schools (BPS) is continuously reinforcing its protocols with school leaders to ensure they are promptly school certifications. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 319431

Finding 496633 (2023-009)

Material Weakness 2023

City of Boston

MA

HUD Housing Programs Material Weakness Reporting § 200.303

Boston Public Schools (BPS) has updated training for school leaders to review school leader certification of withdrawals. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 319431

Finding 496632 (2023-008)

Material Weakness 2023

City of Boston

MA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.64 § 200.67

Boston Public Schools (BPS) has revised its’ consultation process to ensure it happens with fidelity and that records are properly stored. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 319431

Finding 496631 (2023-007)

Material Weakness 2023

City of Boston

MA

Subrecipient Monitoring Material Weakness Reporting § 200.303

Boston Public Schools (BPS) is continuously working with DESE to ensure they are meeting compliance with FR-1 deadlines. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 319431

Finding 496626 (2023-003)

Material Weakness 2023

City of Boston

MA

Questioned Costs School Nutrition Programs Cash Management § 200.303

Boston Public Schools (BPS) Food and Nutrition Services (FNS) has implemented various procedures in order to accurately report meal counts and claims. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@bos...

Boston Public Schools (BPS) Food and Nutrition Services (FNS) has implemented various procedures in order to accurately report meal counts and claims. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 319431 Questioned Costs: $1

Finding 496610 (2023-004)

Material Weakness 2023

Hendry County Bocc

FL

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

The County will implement necessary internal controls to ensure that expenditures included as allowable costs are in compliance with the requirements of the program and the Uniform Guidance. Additionally, the County will ensure that relevant personnel are properly trained to perform procedures to ac...

The County will implement necessary internal controls to ensure that expenditures included as allowable costs are in compliance with the requirements of the program and the Uniform Guidance. Additionally, the County will ensure that relevant personnel are properly trained to perform procedures to accurately report expenditures.

View Audit 319410

Finding 496463 (2023-005)

Material Weakness 2023

Washington Parks Academy

MI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Even though the Academy transferred $3,345,325 of ESSER funds to LKAYA based on the intergovernmental agreement that was in place during that time, the Academy itself did incur ESSER eligible costs that could have been applied against these ESSER dollars if they had remained within the Academy. The ...

Even though the Academy transferred $3,345,325 of ESSER funds to LKAYA based on the intergovernmental agreement that was in place during that time, the Academy itself did incur ESSER eligible costs that could have been applied against these ESSER dollars if they had remained within the Academy. The costs incurred involved improvements to technology, maintaining and increasing additional staff, curriculum materials, instructional supplies, and staff training to name a few.

View Audit 319381 Questioned Costs: $1

Finding 496462 (2023-004)

Material Weakness 2023

Washington Parks Academy

MI

Cash Management Material Weakness

Management will ensure experienced staff is recruited, retained, and trained to support grant revenues. This includes recording the grants correctly in the G/L and also pulling the correct draws from the State website accurately and timely.

View Audit 319381

Finding 496461 (2023-003)

Material Weakness 2023

Washington Parks Academy

MI

Material Weakness

The necessary review and analysis of GL accounts will be completed according to the established month end and annual close procedure check lists. Audit engagement will begin no later than August for FY 2024. Any new, as well as current staff, will receive periodic in-service centered around the MI P...

The necessary review and analysis of GL accounts will be completed according to the established month end and annual close procedure check lists. Audit engagement will begin no later than August for FY 2024. Any new, as well as current staff, will receive periodic in-service centered around the MI Public School Accounting manual to ensure thorough understanding of the expectations and processes for school fund accounting

View Audit 319381

Finding 496460 (2023-002)

Material Weakness 2023

Washington Parks Academy

MI

Subrecipient Monitoring Material Weakness

The Finance Director will review staffing resources and make appropriate adjustments to ensure that adequate levels of staffing and quality staff are recruited and retained. New ERP software has now been put in place to facilitate input, reporting, and analysis of fund accounting and accurate GL cla...

The Finance Director will review staffing resources and make appropriate adjustments to ensure that adequate levels of staffing and quality staff are recruited and retained. New ERP software has now been put in place to facilitate input, reporting, and analysis of fund accounting and accurate GL classification

View Audit 319381

Finding 496459 (2023-001)

Material Weakness 2023

Washington Parks Academy

MI

Material Weakness Internal Control / Segregation of Duties

The Accounting Team will adhere to the established monthly checklist and physically check off items as they are completed, including the date of completion. Management will review the monthly close procedural checklist to ensure established processes have been followed and completed and sign off on...

The Accounting Team will adhere to the established monthly checklist and physically check off items as they are completed, including the date of completion. Management will review the monthly close procedural checklist to ensure established processes have been followed and completed and sign off on each month after completion/close is verified.

View Audit 319381

Finding 496442 (2023-001)

Material Weakness 2023

Del Norte Child Care Council

CA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the cost allocation formulas and leadsheet account reconciliations not being updated on a continuing basis as reimbursement requests were being to the California Department of Social Ser...

Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the cost allocation formulas and leadsheet account reconciliations not being updated on a continuing basis as reimbursement requests were being to the California Department of Social Services. Management believes that all key accounting positions have since been filled by qualified personnel. A formal close process and reconciliation of all balance sheet accounts and indirect cost allocations each month will ensure reimbursement requests are complete and accurate. Process documentation is also being prepared to help personnel in the accounting department follow proper control procedures. Action: Develop and document process for drawdown calculation and year end reconciliation to accounting records. Due Date: 8/1/24 Staff: Don Reynolds, contracted CFO

View Audit 319367

Corrective Action Plans

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