Corrective Action Plans

Finding 420981 (2022-004)

Material Weakness 2022

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-004Contact Person Responsible for Corrective Action: Robin PopejoyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustments have beenmade. To cover oversig...

FINDING 2022-004Contact Person Responsible for Corrective Action: Robin PopejoyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustments have beenmade. To cover oversight of the School Food Service Accounts, at the close of the month the Director of Business willsend Director of Food Service reports to approve all activity of School Food Service Accounts.Anticipated Completion Date: February 2023

View Audit 312279

Finding 420261 (2022-001)

Significant Deficiency 2022

Community Youth Services

WA

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303

10/02/2023The following Corrective Action Plan addresses the findings related to Community Youth Services 2022 Audit.Corrective Action Plan:Finding: 2022-001 (reference 2021-003)CFDA: 21.023 Department of the Treasury, Agency Rental AssistanceAgency: Community Youth ServicesName of contact person an...

10/02/2023The following Corrective Action Plan addresses the findings related to Community Youth Services 2022 Audit.Corrective Action Plan:Finding: 2022-001 (reference 2021-003)CFDA: 21.023 Department of the Treasury, Agency Rental AssistanceAgency: Community Youth ServicesName of contact person and title: Derek Harris, CEOAnticipated completion date: completed on 09/30/2022Agency?s response: ConcurThe organization agrees with this finding and has implemented the following: reference response 2021003Finding: 2022-002 related to financial statementsCFDA: N/AAgency: Community Youth ServicesName of contact person and title: Derek Harris, CEOAnticipated completion date: Implemented 9/1/2022Agency?s response: ConcurThe organization agrees with this finding and implemented the following:Bank transactions are reviewed prior to receiving the statement for potential fraud. The Accounting Associate responsible for accounts payable reviews check exceptions and uploads the check data from our financial system to the bank system at least weekly, if not daily. This prevents checks and withdrawals being presented and posted that differ from our financial records.Month end bank reconciliations will be completed within 30 days of receipt of the statement, according to Community Youth Services policy and procedure. An individual in a supervisory position will review the month-end reconciliations and bank statements upon completion. The supervisor reviewing the month-end reconciliation will document the review with their initials (digitally or by hand and scanned). All reconciliations will be stored on the organizations Sharepoint server.

View Audit 312253

Finding 417704 (2022-001)

Material Weakness 2022

Tallatoona Community Action Partnership, Inc.

GA

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

Corrective Action Plan for Current Year Findings2022-001 ? Internal Control over Financial ReportingCorrective Action PlanIn response to Audit Finding 2022-001, Tallatoona Community Action will take the following actions to make sure we do not have this issue moving forward by:1. Identify training w...

Corrective Action Plan for Current Year Findings2022-001 ? Internal Control over Financial ReportingCorrective Action PlanIn response to Audit Finding 2022-001, Tallatoona Community Action will take the following actions to make sure we do not have this issue moving forward by:1. Identify training with-in the next month that can strengthen our accounting team,as it relates to financial closeout for programs and closing out the agency?s fiscal year,2. We will ensure that reconciliation is happening on a regular basis and put achecklist in places that confirms it has been completed,3. We will conduct an on-going internal audit of our employee health plan with HR, and insurance provider to ensure that wereconcile in the time period where we are able to get reimbursement from insurance provider,4. Re-establishing our checks and balances procedure for internal staff for this process to make each staff understands their role.Person(s) Responsible: Tracy BrownTiming for Implementation: April ? May 31, 2023Tracy Brown, Fiscal DirectorScott Gray, Executive Director

View Audit 312165

Finding 412041 (2022-002)

Material Weakness 2022

City of Scottsburg

IN

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

FINDING 2022-002Contact Person Responsible for Corrective Action: Janetta C HardyContact Phone Number: 812-752-4343 X222Views of Responsible Official:I concur with the finding.Description of Corrective Action Plan:In April of 2022 the City of Scottsburg?s annual reporting of COVID 19 ? State and Loc...

FINDING 2022-002Contact Person Responsible for Corrective Action: Janetta C HardyContact Phone Number: 812-752-4343 X222Views of Responsible Official:I concur with the finding.Description of Corrective Action Plan:In April of 2022 the City of Scottsburg?s annual reporting of COVID 19 ? State and Local Fiscal RecoveryFunds for 2021 provided the Common Council?s allocated expenditures for the reporting period instead ofactual expenditures for the reporting period. This error was corrected in the 2023 reporting for April 1,2022 ? Mar 31, 2023 expenditures. However the cumulative obligations and the current periodobligations were again reported as the total grant award. This will be corrected in the April 2024reporting.In regards to this finding, as clerk treasurer I reviewed the report created by Tish Richey and submittedwith inaccurate numbers. I qualify this under human error, commonly known as a mistake. In the future, Iwill do my best to not make a mistake in reporting and retain the initialed documentation for what issubmitted. Lastly, this was the first year for federal reporting of these funds and the instructions wereambiguous at best.Anticipated Completion Date: April 2024

View Audit 312128

Finding 411722 (2022-004)

Material Weakness 2022

City of New Castle

IN

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

FINDING 2022-004Contact Person Responsible for Corrective Action: Brenda Grider, Clerk TreasurerContact Phone Number: 765-521-6803Views of Responsible Official: We concur with this findingDescription of Corrective Action Plan:An internal control for the segregation of duties has been implemented rel...

FINDING 2022-004Contact Person Responsible for Corrective Action: Brenda Grider, Clerk TreasurerContact Phone Number: 765-521-6803Views of Responsible Official: We concur with this findingDescription of Corrective Action Plan:An internal control for the segregation of duties has been implemented related to grant reporting.Finance and Council who oversees the ARP funds receives a spreadsheet of all the expenditures andearmarks with balances that match and fund at the end of the month.Anticipated Completion Date: Immediately

View Audit 312102

Finding 411171 (2022-003)

Material Weakness 2022

City of Redfield

SD

Reporting Material Weakness

Finding 2022-003Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Finding Summary: The Hospital does not have an internal control system designed to prep...

Finding 2022-003Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Finding Summary: The Hospital does not have an internal control system designed to prepare the schedule of expenditures of federal awards (schedule) and accompanying notes to the schedule. We requested out auditors assist with the preparation of the schedule.Responsible Individuals: Karen Sjurseth, Chief Executive OfficerCorrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the schedule and accompanying notes to the schedule. We requested that our auditors, Eide Bailly LLP, prepared the schedule and the accompanying notes to the schedule as a part of their annual audit. We have designated a member of management to review the drafted schedule and accompanying notes.Anticipated Completion Date: Ongoing

View Audit 312032

Finding 410385 (2022-006)

Material Weakness 2022

Washington County Hospital

IL

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Finding 2022-006Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Princi...

Finding 2022-006Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and ReportingFinding Summary: There was no evidence of formal review and approval over tracking of expenditures that were claimed for the program. In addition, there was no evidence retained that the Hospital's special report submitted to the Department of Health and Human Services for Period 1 TIN #376020408 was reviewed or approved by an individual separate from the preparer prior to submission. The approval for individual payroll and fringe benefit expenditures was not retained in the transition to a new payroll software, and certain other expenditures did not have retained approval.Responsible Individuals: Jennifer Venable, CFOCorrective Action Plan: Management agrees with the finding. In subsequent reporting a formal approval by the CEO will be kept as part of the reporting documentation. This will include both the expenditure tracking documentation as well as the report itself. Payroll approval occurs within the payroll system. Approval logs will be retained as part of the record keeping workflow going forward .Anticipated Completion Date: January 25, 2023

View Audit 311964

Finding 410383 (2022-005)

Material Weakness 2022

Washington County Hospital

IL

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Finding 2022-005Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Princi...

Finding 2022-005Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and ReportingFinding Summary: The Hospital claimed expenses that were incurred prior to when the Hospital began to prepare for, prevent and respond to the coronavirus. The Hospital also claimed expenses within "Other PRF Expenses" that were funded by other sources. The Hospital offset these other funding sources in later periods out of the "Other Unreimbursed Expenses". This resulted in the incorrect categorization of expenses on the special report submitted to the Department of Health and Human Services (HHS) for Period 1 which caused the report to be inaccurate.Responsible Individuals: Jennifer Venable, CFOCorrective Action Plan: Management agrees with the finding. In subsequent reporting expenses will be categorized appropriately and consideration given to align the receipt of other funding sources with the reporting of expenses within the same quarter.Anticipated Completion Date: January 25, 2023

View Audit 311964

Finding 410382 (2022-004)

Material Weakness 2022

Washington County Hospital

IL

Reporting Material Weakness

Finding 2022-004Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Rura...

Finding 2022-004Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Rural Health Research CentersFederal Financial Assistance Listing #93.155Compliance Requirement: Preparation of Schedule of Expenditures of Federal Awards - OtherFinding Summary: The Organization does not have an internal control system designed to provide for a complete and accurate Schedule being audited. The auditors were requested to draft the Schedule.Responsible Individuals: Jennifer Venable, CFOCorrective Action Plan: It is not cost effective to have an internal control system designed to provide for the Schedule of Expenditures of Federal Awards. We requested that our auditors, Eide Bailly LLP, prepared the Schedule. We have designated a member of management to review the drafted Schedule, and we have reviewed with and agree with the documentation proposed.Anticipated Completion Date: Ongoing

View Audit 311964

Finding 410380 (2022-004)

Material Weakness 2022

Madelia Health

MN

Allowable Costs / Cost Principles Cash Management Eligibility

Finding 2022-004Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Princi...

Finding 2022-004Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and ReportingFinding Summary: During testing, we identified the following:- No formal documentation of review and approval of the Hospital's final expenditures listing identified as eligible and claimed under the Provider Relief Fund and American Rescue Plan (ARP} Rural Distribution program (the program) was retained.- Payroll reports to support the COVID-related bonuses based on hours worked were not retained and were not able to be recreated.- Some expenses claimed under the program were incurred before the Hospital started preparing, preventing, and responding to COVID. Net costs of $36,540.- Equipment and information technology expenses claimed under other sources of funding were claimed under the program. Net actual costs of $6,080.- Utility expenses and personnel expenses were overclaimed under the program based on a review of supporting documentation. Net costs of $2,985 with projected net costs of $3,827.- No formal documentation of review and approval of the Hospital's lost revenue calculation and the Hospital's special report submitted to HHS for Period 1 TIN #410758512 was retained.- The lost revenue narrative to describe the option iii calculation did not agree with the supporting calculation performed for January and February 2021. The narrative indicated a comparison to January and February of 2019, but the calculation was done based on January and February 2020 trended revenue.- Expenses claimed under the program and included within the Hospital's special report submitted to the Department of Health and Human Services (HHS} for Period 1 TIN #410758512 were reported at gross cost and did not consider the Hospital's Medicare Cost Reimbursement percentage. Net costs of $880,880.Responsible Individuals: Bruce Craven, CFOCorrective Action Plan: Management has formally documented the review and approval process for expense data and federal agency reporting for funds received by federal agencies. This review process ensures compliance of allowable expense data federal agency reporting. Full implementation of this documented process is expected to be completed within the next month.Anticipated Completion Date: March 2023

View Audit 311963

Finding 410368 (2022-003)

Material Weakness 2022

Jenkins Living Center, Inc.

SD

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303

Finding 2022-003Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID 19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Costs Princ...

Finding 2022-003Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID 19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Costs PrinciplesFinding Summary: Our special report submitted to the Department of Health and Human Services for Period 1 and 2 for TIN #460242831 did not have the formal documentation of a secondary review or approval. Our lost revenue calculation was based on actual revenue billed and reported within our financial software. It was found that we had immaterial unexplained variances in the Period 1 report. In addition, we did not consider the impact of the retroactive Medicaid reimbursement adjustment applicable to quarter 3 and 4 of 2021 on the Period 2 report.Responsible Individuals: Loren Diekman, Interim President/CEOCorrective Action Plan: We will enhance the review process over special reports and ensure the lost revenue calculation when applicable will include any retro Medicaid reimbursement adjustments.Anticipated Completion Date: March 31, 2023

View Audit 311960

Finding 410367 (2022-002)

Material Weakness 2022

Jenkins Living Center, Inc.

SD

Reporting Material Weakness

Finding 2022-002Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID 19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Preparation of Schedule of Expenditures of Federal AwardsMateri...

Finding 2022-002Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID 19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Preparation of Schedule of Expenditures of Federal AwardsMaterial Weakness in Internal Control Over ComplianceFinding Summary: We do not have an internal control system designed to provide for the preparation of the schedule and have requested the assistance of our auditors Eide Bailly, LLP.Responsible Individuals: Loren Diekman, Interim President/CEOCorrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the schedule and accompanying notes. We requested that our auditors, Eide Bailly LLP, prepare the schedule and the accompanying notes to schedule as a part of their audit. We have designated a member of management to review the drafted schedule and accompanying notes, and we have reviewed with and agree with the schedule.Anticipated Completion Date: Ongoing

View Audit 311960

Finding 410365 (2022-002)

Material Weakness 2022

South Dakota Achieve

SD

Allowable Costs / Cost Principles Eligibility Material Weakness

Finding 2022-002Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Princi...

Finding 2022-002Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and ReportingFinding Summary: During testing, the following were identified:- Expenses were claimed under the program which were incurred prior to the Organization preparing, preventing, and responding to COVID. Actual costs of $51,160.- Payroll expenses claimed under the program were calculated for three employees with the current hourly wage rate rather than the hourly wage rate effective during the period of time COVID hours were claimed under the program. Actual costs of $3,360 with projected costs of $9,751.- One employee?s specific COVID related hours were claimed twice under the program. Actual costs of $24,096.- FICA payroll expenses were claimed twice under the program. Actual costs of $3,685.- Additional COVID payroll expenses were identified by management; however, due to a clerical error, these payroll expenses were not included in the special report submitted to HHS for Period 2 TIN #460233030 totaling $135,096.- The Organization included these expenses in the special reports submitted to the Department of Health and Human Services (HHS) for Period 2 TIN #460233030 and TIN #237072116 which caused the reports to be inaccurate. The Organization?s special reports submitted to HHS had no formal documentation of a secondary review or approval.Responsible Individuals: Stephan Wilson, Chief Financial Officer, Carol Peterson, Director of Finance, Stacy Flahaven, Accounting ManagerCorrective Action Plan: More time and attention will be given to calculating, gathering, and reporting amounts for future awards. Review and approval of federal reports will be performed by separate individuals. Both the review and approval will be formally documented by signing and dating upon completion. There are no future reporting requirements under this federal award.Anticipated Completion Date: June 30, 2023

View Audit 311959

Finding 410364 (2022-001)

Material Weakness 2022

South Dakota Achieve

SD

Reporting Material Weakness

Finding 2022-001Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Finding Summary: Auditors removed and added expenditures to the schedule of expenditure...

Finding 2022-001Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Finding Summary: Auditors removed and added expenditures to the schedule of expenditures of federal awards prepared by management.Responsible Individuals: Stephan Wilson, Chief Financial Officer, Carol Peterson, Director of Finance, Stacy Flahaven, Accounting ManagerCorrective Action Plan: Management will continue to track federal expenditures incurred and claimed under any federal awards received by the Organization. Management will prepare the schedule of expenditures of federal awards and provide the supporting information to support the expenditures reported.Anticipated Completion Date: June 30, 2023

View Audit 311959

Finding 410362 (2022-002)

Material Weakness 2022

Recovery Innovations, Inc.

AZ

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

2022-002 Department of Health and Human ServicesFederal Financial Assistance Listing #93.498COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionApplicable Federal Award Number and Year ? Period 2 and Period 3 TIN #711018775Activities Allowed or Unallowed and Allowable Cost...

2022-002 Department of Health and Human ServicesFederal Financial Assistance Listing #93.498COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionApplicable Federal Award Number and Year ? Period 2 and Period 3 TIN #711018775Activities Allowed or Unallowed and Allowable Costs/Cost PrinciplesMaterial Weakness in Internal Control Over ComplianceReportingMaterial Weakness in Internal Control Over Compliance and Material NoncomplianceCondition: There was a lack of review and approval over Period 2 Provider Relief Funds lost revenue calculation and reporting. For Period 2 and Period 3, the Organization?s lostrevenue calculation did not take into consideration applicable audit adjustments for fiscal years 2021 and 2022. In addition, the Period 2 lost revenue on the Special Report to HHS did not agree to the supporting documentation.Cause: The Organization did not have an internal control process in place to ensure review and approval of the lost revenue calculation claimed under the federal program and the report submitted to the Department of Health and Human Services (HHS) for Period 2. In addition, without the inclusion of the audit adjustments, the revenue included in Period 2 and Period 3 was not materially correct.Management?s Response and Corrective Action Plan:Management placed an internal control process prior to review done for period 3 and approved the lost revenue calculation prior to submittal to the Department of Health and Human Services (HHS).Responsible Individuals: VP of Finance and Administration.Anticipated Completion Date: 1/1/2023

View Audit 311958

Finding 406456 (2022-006)

None 2022

City of Jersey City

NJ

Internal Control / Segregation of Duties Cash Management HUD Housing Programs

Corrective Action: The Chief Financial Officer will oversee this project to close out the old accounts in a timely manner and make sure all systems are reconciled. Internal controls have been set into place to ensure future compliance. The Municipal Comptroller will train and continue to work close...

Corrective Action: The Chief Financial Officer will oversee this project to close out the old accounts in a timely manner and make sure all systems are reconciled. Internal controls have been set into place to ensure future compliance. The Municipal Comptroller will train and continue to work closely with personnel in charge of reporting and processing IDIS and vouchers drawdowns. The Division of Accounts & Control will continue to maintain a sub-ledger to ensure IDIS and the City’s financial system tie out prior to the processing of any payments, and each payment request will require an IDIS activity reference number in order to be processed. Monthly reconciliation of funds has been implemented and copies are sent to US HUD on a monthly basis. In addition, the City has hired a 3rd party grant consultant to help navigate and strengthen our overall processes. Implementation Date: Ongoing

View Audit 311634

Finding 404506 (2022-005)

Material Weakness 2022

The Salvation Army Northwest Division

WA

Subrecipient Monitoring Eligibility Material Weakness

The Division will contact each unit distributing TEFAP assistance and communicate the requirement to retain documentation regarding the determination of client eligibility. Anticipated Completion Date: June 2024. Responsible Contact Person: Julie Luft, Northwest Division Social Services Director

View Audit 311047

Finding 404475 (2022-003)

Material Weakness 2022

The Salvation Army Northwest Division

WA

Equipment & Real Property Management Internal Control / Segregation of Duties Procurement, Suspension & Debarment

The Division will communicate the importance of timely reporting to granting agencies to program directors and corps officers. Program directors and corps officers will be responsible for identifying agency and grant‐specific reporting requirements and documenting the review and submission of report...

The Division will communicate the importance of timely reporting to granting agencies to program directors and corps officers. Program directors and corps officers will be responsible for identifying agency and grant‐specific reporting requirements and documenting the review and submission of reports to granting agencies. Anticipated Completion Date: October 2024. Responsible Contact Person: Yohannes Gedlu, Northwest Division Controller

View Audit 311047

Finding 403909 (2022-009)

Material Weakness 2022

Aerospace MacHinists Joint Training Committee

WA

Material Weakness Reporting

Corrective Action Plan: AJAC financial reporting policies and procedures will be updated to ensure timely filing of ETA-9130 forms. Monthly reconciliations will help to ensure that all financial information is available for ETA-9130 reports ahead of submission deadlines. Anticipated Completion Date:...

Corrective Action Plan: AJAC financial reporting policies and procedures will be updated to ensure timely filing of ETA-9130 forms. Monthly reconciliations will help to ensure that all financial information is available for ETA-9130 reports ahead of submission deadlines. Anticipated Completion Date: Completed

View Audit 310790

Finding 403908 (2022-008)

Material Weakness 2022

Aerospace MacHinists Joint Training Committee

WA

Material Weakness Reporting § 200.507

Corrective Action Plan: All federal grant revenue will be tracked with specific coding to ensure that Directors are aware of revenue accruals as they relate to minimum thresholds for single audits, and in a manner that allows for timely filing of future audits to the single audit clearing house. Mon...

Corrective Action Plan: All federal grant revenue will be tracked with specific coding to ensure that Directors are aware of revenue accruals as they relate to minimum thresholds for single audits, and in a manner that allows for timely filing of future audits to the single audit clearing house. Monthly reconciliations will ensure that general ledger entries and account balances are updated and corrected on a timely basis, and in a manner that will allow for enough time for the audit to be completed by the deadline. Anticipated Completion Date: Completed

View Audit 310790

Finding 403907 (2022-007)

Material Weakness 2022

Aerospace MacHinists Joint Training Committee

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.302

Corrective Action Plan: After monthly reconciliations, financial statements will be delivered to AJAC Directors monthly. AJAC Accounting Department will hold monthly close calls to collaborate with AJAC Directors to ensure accuracy of financials. Anticipated Completion Date: Completed

View Audit 310790

Finding 403905 (2022-005)

Material Weakness 2022

Aerospace MacHinists Joint Training Committee

WA

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.302

Corrective Action Plan: After monthly reconciliations, AJAC Directors will identify all appropriate indirect expenses specific to each grant or contract agreement and request reimbursement for actual indirect expenses up to the 10% de minimis rate. All items identified as being reimbursable to a spe...

Corrective Action Plan: After monthly reconciliations, AJAC Directors will identify all appropriate indirect expenses specific to each grant or contract agreement and request reimbursement for actual indirect expenses up to the 10% de minimis rate. All items identified as being reimbursable to a specific grant or contract will be reclassed in the accounting software to match the reimbursement request (invoice). Anticipated Completion Date: 09/01/2024

View Audit 310790

Finding 403820 (2022-005)

Material Weakness 2022

Jft Recovery and Veterans Support Services

PA

Allowable Costs / Cost Principles Cash Management Material Weakness

As of 2023 we will be adding the following policy to the fiscal manual and to the operations manual to read as follows: All monthly program reports shall be completed by the coordinator and sent to the Deputy Director for approval, once approved they will be sent to the Fiscal Coordinator. The Fis...

As of 2023 we will be adding the following policy to the fiscal manual and to the operations manual to read as follows: All monthly program reports shall be completed by the coordinator and sent to the Deputy Director for approval, once approved they will be sent to the Fiscal Coordinator. The Fiscal Coordinator will then complete the billing amount and fiscal narrative then the report will be reviewed by the Deputy Director. Once approved the report will be presented to the Executive Director for final review, approval and signature and date placed on each report before it is sent to the funder. All program coordinators will complete a JFT outcomes report that is placed in an electronic reporting system and these reports will be reviewed quarterly by the Deputy Director. The Deputy Director does data analysis and these reports are placed in narrative form by the Deputy Director quarterly and the year-end report. These are shared with the funders according to the reporting requirements in the grant. All reports must be to funders by the 15th of the following month, unless otherwise stated in funder contract. The following policy will also be added to the fiscal manual: All budget modifications will be written up on the budget modification form and sent to the funder electronically once approved the form will be notated and include the funders signature, written on the form verbal communication from the funder, or a copy of the email with funder approval.

View Audit 310733

Finding 403816 (2022-001)

Material Weakness 2022

Jft Recovery and Veterans Support Services

PA

Internal Control / Segregation of Duties Material Weakness

In 2022 we were a small agency with minimal experience with federal and state grants. All our funding prior to this was private donations, fundraising and county funding. We grew very quickly in a short period of time. At the beginning of 2020, when we first received federal funding, we had six emp...

In 2022 we were a small agency with minimal experience with federal and state grants. All our funding prior to this was private donations, fundraising and county funding. We grew very quickly in a short period of time. At the beginning of 2020, when we first received federal funding, we had six employees and have since grown to over 40 employees. Since the time of the audit, we have gained knowledge and have already made changes to better meet the needs of our grant providers and our organization. With the segregation of duties, we started out with just one person handling the billing and the Executive Director overseeing all fiscal aspects. In the beginning of 2023, we have added two staff that work directly with the fiscal department to help with the segregation of duties and to have improved checks and balances in this department.

View Audit 310733

Finding 403123 (2022-001)

Material Weakness 2022

Town of Middleborough

MA

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.334

Name of Contact Person: Sue Nickerson, Town Accountant

View Audit 310251 Questioned Costs: $1

Corrective Action Plans

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