Corrective Action Plans

Finding 3960 (2022-002)

Material Weakness 2022

SD

Material Weakness

The City of Delmont Governing Board is the contact for the corrective action plan for this finding. Because of a large amount of turnover in staff at the City, the accounting records were not properly maintained. The City has recently hired a finance officer and is providing the training to proper...

The City of Delmont Governing Board is the contact for the corrective action plan for this finding. Because of a large amount of turnover in staff at the City, the accounting records were not properly maintained. The City has recently hired a finance officer and is providing the training to properly maintain appropriate records.

View Audit 6229

Finding 3959 (2022-001)

Material Weakness 2022

Municipality of Delmont

SD

Internal Control / Segregation of Duties Material Weakness

The City of Delmont Governing Board is the contact for the corrective action plan for this finding. Because of the size of the City of Delmont, the City cannot support the internal controls needed to properly segregate duties. The City Council Members and Finance Office employees are aware of the ...

The City of Delmont Governing Board is the contact for the corrective action plan for this finding. Because of the size of the City of Delmont, the City cannot support the internal controls needed to properly segregate duties. The City Council Members and Finance Office employees are aware of the problem. We will be working on some different policies and controls that will help minimize the future risk. This will be an ongoing process that will include input from the State Auditor's Office, talking to other municipalities and utilizing the council members in some of the financial controls.

View Audit 6229

Finding 3888 (2022-001)

Material Weakness 2022

Central Valley Opportunity Center, Inc.

CA

Material Weakness Reporting

The Agency understands that although the requested reports were submitted to the auditor on 6/30/2023 for the 2022 fiscal year, the requested reports were not provided to the auditor early enough to allow time for review, preparation, and submission by the auditor. The Agency will endeavor to provi...

The Agency understands that although the requested reports were submitted to the auditor on 6/30/2023 for the 2022 fiscal year, the requested reports were not provided to the auditor early enough to allow time for review, preparation, and submission by the auditor. The Agency will endeavor to provide all schedules, reports, exhibits and supporting documents to the auditor at least thirty (30) days prior to the 6/30 deadline.

View Audit 6148

Finding 3758 (2022-001)

Material Weakness 2022

Bridgeton Housing Authority

NJ

Eligibility HUD Housing Programs Material Weakness

I am the New Executive Director of Bridgeton Housing Authority, I started on February 13th, 2023. Resident files were found to be in a state of extreme disarray from years of not conducting file maintenance. Office was not organized. Pertinent tenant information was not filed properly as required...

I am the New Executive Director of Bridgeton Housing Authority, I started on February 13th, 2023. Resident files were found to be in a state of extreme disarray from years of not conducting file maintenance. Office was not organized. Pertinent tenant information was not filed properly as required. Resident documentation had not been filed since 2019-2020. The following steps have been implemented to address the material weakness. 1. Retrained on proper tenant file compliance and management, purging and file retention. An audit and purge of every low-income public housing file is being conducted. Missing documents are being replaced, all needed documentation being completed. 2. A retention policy will be implemented ensuring that yearly purging is conducted, and proper file management is maintained. 3. Regular monitoring and auditing of tenant files will be conducted to enure ongoing compliance. 4. Monitoring of monthly recertifcations to ensure on time submission and compliance.

View Audit 5939

Finding 3733 (2022-001)

Material Weakness 2022

Coupeville School District No. 204

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

It is very unusual for the district to ever complete projects with unrestricted Federal funds and in this case it was in the midst of a national crisis. In the event that there are future projects, that are Federally funded in excess of $2,000, Coupeville School District (CSD) will have adequate co...

It is very unusual for the district to ever complete projects with unrestricted Federal funds and in this case it was in the midst of a national crisis. In the event that there are future projects, that are Federally funded in excess of $2,000, Coupeville School District (CSD) will have adequate controls for ensuring compliance with Davis-Bacon Act (Federal prevailing wage rate) requirements. Additionally, when Federal unrestricted ESF funds are received, CSD will be sure to better substantiate expenditures with journal entries so that the program does not appear to be overcharged on the financials.

View Audit 5892 Questioned Costs: $1

Finding 3472 (2022-004)

Material Weakness 2022

Center for Disease Dynamics Economics & Policy Inc.

MD

Internal Control / Segregation of Duties Cash Management Material Weakness § 200.302 § 200.303

Agree with the finding. We will implement the segregation of duties matrix as part of SOPs. We will ensure that authorization and review of cash draws of fedral funds are done by some one other than the individual who initiates and records the transaction . We have implemented the same and Dr EIli (...

Agree with the finding. We will implement the segregation of duties matrix as part of SOPs. We will ensure that authorization and review of cash draws of fedral funds are done by some one other than the individual who initiates and records the transaction . We have implemented the same and Dr EIli (pi) is reviewing and approving the report before each withdrawal. The Finance Head ( Nafih) is withdrawing the fund .Anticipated Completion Date : 12/31/2022 Actual date of implementation :01/24/2023

View Audit 5453

Finding 3471 (2022-003)

Material Weakness 2022

Center for Disease Dynamics Economics & Policy Inc.

MD

Material Weakness Reporting

Agree with the finding . We will make sure that the performance year- end audit will be in a shorter period after year end prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed befor the nine- month deadline. We have statrted th...

Agree with the finding . We will make sure that the performance year- end audit will be in a shorter period after year end prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed befor the nine- month deadline. We have statrted the auadit process works early this yearand we will be filling the audit report with the Fedral Audit clearing house within time . Anticipated Completion Date : 03/31/2023 Actual date of implementation : 03/31/2023

View Audit 5453

Finding 3208 (2022-001)

Material Weakness 2022

Partners in Prevention Education

WA

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Internal Control over Cash Receipts and Disbursements Name of contact person and title: Charlia Messinger, Executive Director Anticipated completion date: 12/31/23 Agency’s response: Concur the organization agrees with this finding and will implement the following:Partners in Prevention Education w...

Internal Control over Cash Receipts and Disbursements Name of contact person and title: Charlia Messinger, Executive Director Anticipated completion date: 12/31/23 Agency’s response: Concur the organization agrees with this finding and will implement the following:Partners in Prevention Education will adopt internal control procedures matching requirements from 2 CFR section 200.303 and other government standards of non-profit financial control. This will be adopted by the Executive Director and Board by December 31, 2023.

View Audit 5229

Finding 2751 (2022-005)

Material Weakness 2022

Launch Alaska

AK

Reporting Material Weakness § 200.512

Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Tracy Bye, CFO Corrective Action Plan: Replace CPA firm. Proposed Completion Date: The transition away from BDO (CPA) to Rulien (CPA) has already occurred.

View Audit 4754

Finding 2746 (2022-008)

Material Weakness 2022

Coal Valley Water District

IL

Material Weakness Matching / Level of Effort / Earmarking Special Tests & Provisions

The District Treasurer will immediately request that the engineer implement these recommendations.

View Audit 4730

Finding 2745 (2022-007)

Material Weakness 2022

Coal Valley Water District

IL

Material Weakness Reporting Matching / Level of Effort / Earmarking

The District Treasurer will immediately request that the engineer implement these recommendations.

View Audit 4730

Finding 2744 (2022-006)

Material Weakness 2022

Coal Valley Water District

IL

Material Weakness Matching / Level of Effort / Earmarking

The Treasurer will immediately contact the bank and make arrangements to have the account collateralized, and will access the SAMs system to have all funding deposed into the construction account. The District has requested their insurance provider to add the required position fidelity bonding.

View Audit 4730

Finding 2669 (2022-001)

Material Weakness 2022

My Project USA

OH

Internal Control / Segregation of Duties Material Weakness Reporting

Inadequate Segregation of Responsibilities – My Project USA has experienced significant growth within the organization in recent years, primarily driven by the increasing demand from the communities we serve. We recognized that there was a lack of clear segregation of duties in managing cash receipt...

Inadequate Segregation of Responsibilities – My Project USA has experienced significant growth within the organization in recent years, primarily driven by the increasing demand from the communities we serve. We recognized that there was a lack of clear segregation of duties in managing cash receipts and disbursements and therefore we established a collaborative approach to ensure secure handling of cash. The policy mandates multiple individuals' involvement in managing and accounting for cash transactions, including petty cash, program receipts, and change funds, to prevent concentration of financial control, with procedures for digital logging, weekly deposits, regular audits, and training. This collaborative system was put into place as of March 2023 to enhance accountability and security.

View Audit 4488

Finding 2577 (2022-004)

Material Weakness 2022

The Salvation Army Golden State Division

CA

Questioned Costs Cash Management Subrecipient Monitoring § 200.3 § 200.305

REFERENCE # 2022-004 CASH MANAGEMENT – MATERIAL WEAKNESS- NONCOMPLIANCE Program Name/ALN Emergency Food and Shelter National Board Program (ALN # 97.024) Criteria: Non-Federal Entities Other Than States- Non-federal entities must minimize the time elapsi...

REFERENCE # 2022-004 CASH MANAGEMENT – MATERIAL WEAKNESS- NONCOMPLIANCE Program Name/ALN Emergency Food and Shelter National Board Program (ALN # 97.024) Criteria: Non-Federal Entities Other Than States- Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). What constitutes minimized elapsed time for funds transfer will depend on what payment system/method a non-federal entity uses. Under the advance payment method, federal awarding agency or pass-through entity payment is made to the non-federal entity before the non-federal entity disburses the funds for program purposes (2 CFR section 200.3). A non-federal entity must be paid in advance provided that it maintains, or demonstrates the willingness to maintain, both written procedures that minimize the time elapsing between the transfer of funds from the US Treasury and disbursement by the non-federal entity, as well as a financial management system that meets the specified standards for fund control and accountability (2 CFR section 200.305(b)(1)). Condition/Context: Division receive Emergency Food and Shelter National Board Program funds from the U.S. Department Homeland security/FEMA and various pass-through entities. Division receives advance funds from the pass-through agency and incurred program expenditures. Of the Sixty (60) files selected for testing We noted that the Division: (1) Does not have written procedures that minimize the time elapsing between the transfer of funds from the Pass-through entity and disbursement by the Division. Questioned Costs: Cannot be determined Recommendation: We recommend Division minimize the time elapsing between the transfer of funds from the Pass-through entity and disbursement by the Division. Corrective Action Plan: The Division will strive to minimize the time elapsing between the transfer of funds from the Pass-through entity and disbursement by the Division. Step 1 Action Date: Ongoing Final Implementation Date: 12/31/2023 Name and Phone # Of Person Responsible for Implementation: Jeanne Stromberg, Major, Divisional Finance Secretary (916) 563-3710

View Audit 4368 Questioned Costs: $1

Finding 2308 (2022-001)

Material Weakness 2022

Lowertown Lofts Cooperative

MN

Material Weakness Reporting Internal Control / Segregation of Duties

The financial statements and year end accounting adjustments will continue to be prepared by an outside CPA firm at this time. We will continue to monitor the outsourced services, making all related decisions, evaluating the adequacy and results of the services, and accepting responsibility for them...

The financial statements and year end accounting adjustments will continue to be prepared by an outside CPA firm at this time. We will continue to monitor the outsourced services, making all related decisions, evaluating the adequacy and results of the services, and accepting responsibility for them.

View Audit 3947

Finding 2300 (2022-002)

Material Weakness 2022

Bellevue School District No. 405

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding caption: The District did not have adequate controls to ensure compliance with federal requirements for test assessment system security. Name, address, and telephone of District contact person: Tom Duenwald, Director of Educational Technology 12111 NE 1st Street Bellevue, WA 98005 (425) 456 ...

Finding caption: The District did not have adequate controls to ensure compliance with federal requirements for test assessment system security. Name, address, and telephone of District contact person: Tom Duenwald, Director of Educational Technology 12111 NE 1st Street Bellevue, WA 98005 (425) 456 - 4250 Corrective action the auditee plans to take in response to the finding: The Bellevue School District concurs with this finding. The District did not have a written Test Security and Building Plan (OSPI TSBP) for each school. For our corrective action, the District will create a SharePoint site to retain each school’s annual OSPI TSBP for all standardized state tests starting with the 2023-24 school year. The District Manager of Data, Testing & Research will provide instructions, professional development, and guidance for each school. Each school’s OSPI TBSP will be retained on the SharePoint site. The District Manager of Data, Testing & Research will verify that each school complies. Anticipated date to complete the corrective action: January 1, 2024

View Audit 3931

Finding 2166 (2022-002)

Material Weakness 2022

Housing Authority of the City of Omaha

NJ

Questioned Costs HUD Housing Programs Eligibility

Finding Reference Number: 2022-001 Recommendation The Authority should ensure proper internal controls, which include timely monthly reconciliations of account balances, are in place to prevent material weaknesses from occurring. Reporting views of responsible officials Auditee agrees with the au...

Finding Reference Number: 2022-001 Recommendation The Authority should ensure proper internal controls, which include timely monthly reconciliations of account balances, are in place to prevent material weaknesses from occurring. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for implementing the corrective action plan. Completion date or proposed completion date: December 31, 2023 Action(s) taken or planned on the finding Gary Hatfield is responsible for ensuring proper internal controls are in place to prevent significant deficiencies and material weaknesses from occurring. Finding Reference Number: 2022-002 Recommendation We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Reporting views of responsible officials The Authority experienced significant turnover in employees during the year and as a result certain source documents were misplaced or destroyed. Management agrees with the Auditors' finding and has hired a new Chief Financial Officer who will implement the required safeguards and ensure that the Authority follows its Section 8 Administrative Plan and the HUD compliance requirements to remedy the aforementioned deficiencies. Completion date or proposed completion date: December 31, 2023 Action(s) taken or planned on the finding Gary Hatfield is responsible for ensuring proper internal controls are in place to prevent significant deficiencies and material weaknesses from occurring.

View Audit 3737 Questioned Costs: $1

Finding 2102 (2022-002)

Material Weakness 2022

Lincoln Hall

NY

Allowable Costs / Cost Principles Cash Management Material Weakness

For the year ended June 30, 2022 audit, the audit team noted that payroll, personnel costs, and other than personnel service expenses were not being allocated by cost center on a monthly basis. This issue resulted in errors in the amount charged to various programs resulting in the need for a materi...

For the year ended June 30, 2022 audit, the audit team noted that payroll, personnel costs, and other than personnel service expenses were not being allocated by cost center on a monthly basis. This issue resulted in errors in the amount charged to various programs resulting in the need for a material allocation adjustment. In accordance with Uniform Guidance 200.405, costs that benefit multiple programs should be allocated to the programs based on the proportional benefit. Lincoln Hall did not have the adequate cost allocation mechanisms in place to properly allocate expenses throughout the year. We have been taking several steps to address the issue with allocating costs. The Federal Award Finding and Questioned Costs Finding Number 2022-002 is a result of the initial way in which the general ledger and payroll systems were set up, requiring the majority of allocation work to be done manually in Excel. These manual allocations were done in detail after fiscal year-end to ensure our financial statements at year-end were not misstated. However, this detailed allocation work was not being done on a monthly basis. We have upgraded the Serenic Navigator accounting system two times to improve its accounting capabilities and have also implemented additional allocation processes including allocation of payroll expenses of federal awards. We currently use line-item allocations in The Serenic Navigator for direct costs that are allocated when invoices are paid. During FY 2022 we are continuing to review and revise our process in order to allocate expenses (particularly payroll costs) in the general ledger on a monthly basis for allocations in the past that were performed at the end of the fiscal year. The goal of our corrective actions is to significantly limit the material reallocation of costs by function at year-end and provide us with accurate cost allocations on a monthly basis. This will allow for more accurate reporting on a month-to-month basis and, therefore, will generate more timely and accurate financial information, thereby improving our compliance with cash management during the grant period.

View Audit 3654

Finding 2101 (2022-001)

Material Weakness 2022

Lincoln Hall

NY

Allowable Costs / Cost Principles Material Weakness

For the year ended June 30, 2022 audit, the audit team noted that payroll and personnel costs were not being recorded in the payroll system correctly on a monthly basis. This issue resulted in errors in the amount charged to various programs during the year and resulted in the need for a material al...

For the year ended June 30, 2022 audit, the audit team noted that payroll and personnel costs were not being recorded in the payroll system correctly on a monthly basis. This issue resulted in errors in the amount charged to various programs during the year and resulted in the need for a material allocation adjustment after fiscal year-end. As payroll allocations were a major driver in other than personnel service (OTPS) expense allocations, OTPS costs also required material allocations adjustments at year end. Lincoln Hall has continued our remedial efforts for this audit findings. In 2017, we upgraded the Serenic Navigator accounting software from the 2007 version to the 2013 version, and from the 2013 version to the 2017 version in December 2019. The intent of these upgrades was to strengthen our controls and visibility into accounting records. Furthermore, we have been working on correcting the accounting process related to charging payroll and other applicable costs directly to the appropriate programs. Lincoln Hall began the process of reviewing its financial system and processes and implementing changes in fiscal year (FY) 2020 though these process changes took longer than originally expected due to delays as a result of the COVID-19 pandemic. Process changes have been implemented but we are currently still working to “de bug” certain parts of our allocation and direct charge processes; these are captured in the corrective action plan. For example, internal controls have been improved upon ensuring that employees are appropriately classified to programs within the Paychex system. Reviews are performed each pay period to verify employee’s allocability to programs. We believe that these actions will make a significant impact in preventing the material reallocation of costs by function at year-end and provide us with accurate cost allocations on a monthly basis.

View Audit 3654

Finding 2071 (2022-004)

Material Weakness 2022

Catherine McAuley Center, Inc.

IA

Allowable Costs / Cost Principles Material Weakness Reporting

Recommendation: Policies and procedures should be in place to ensure quarterly financial reports are properly supported, accurately reported, and adequately approved/reviewed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to...

Recommendation: Policies and procedures should be in place to ensure quarterly financial reports are properly supported, accurately reported, and adequately approved/reviewed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review policies and procedures to ensure quarterly financial reports are properly supported, accurately reported, and adequately approved/reviewed. Name of the contact person responsible for corrective action: Paula Land, Executive Director Planned completion date for corrective action plan: On going

View Audit 3591

Finding 2021 (2022-003)

Material Weakness 2022

Tacoma Community House

WA

Allowable Costs / Cost Principles Material Weakness

This is a reiteration of Finding 2022-002. Please refer to corrective action plan under finding 2022-002 as follows:We have no disagreement with the findings. Tacoma Community House will implement procedures to ensure disbursements are supported and approved before payment. Recurring payments will b...

This is a reiteration of Finding 2022-002. Please refer to corrective action plan under finding 2022-002 as follows:We have no disagreement with the findings. Tacoma Community House will implement procedures to ensure disbursements are supported and approved before payment. Recurring payments will be identified and approved at the start of the year. We will require accounts payable personnel to process payments only on documented and approved transactions. We will require credit card holders to limit use of their credit cards on pre-approved purposes, require adequate documentation of the expenses, and prohibit use of credit cared by their staff. Tacoma Community House will establish vendor rellationships with significant vendors and process such vendor purchases through accounts payable. The Executive Director, Aimee Khuu will be responsible for ensuring that the corrective actions take place as descibed. If you have any questions or require additional information, please feel free to contact her at 253-383-3951 Ext 105 or akhuu@tacomacommounityhouse.org.

View Audit 3534

Finding 1932 (2022-006)

Material Weakness 2022

Pryor School District No. 2 & 3

MT

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

The Board Chairmen concurs with the finding, a new business manager was put in place August 2022, and is familiar with filing and organizing documents. REQs have been put into place for all purchases.

View Audit 3344

Finding 1930 (2022-007)

Material Weakness 2022

Pryor School District No. 2 & 3

MT

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

The Board Chairmen concurs with the finding and the Board has made changes during fiscal year 2021-22 and more specifically as of July 1, 2022 to address this on-going finding. The Board hired a new Business Manager that is well versed on records retention and record management. During the audit per...

The Board Chairmen concurs with the finding and the Board has made changes during fiscal year 2021-22 and more specifically as of July 1, 2022 to address this on-going finding. The Board hired a new Business Manager that is well versed on records retention and record management. During the audit period accounts payable invoices and claims processing was reviewed by the District's Financial Consultant however the previous Business Manager did not file records in a proper manner for audit purposes. In addition claim forms with approval lines are now in place in teh absence of requisitions and purchase orders.

View Audit 3344

Finding 1874 (2022-008)

Material Weakness 2022

Itasca County

MN

Internal Control / Segregation of Duties Eligibility Material Weakness

ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federa...

ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2201MNTANF Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2022 Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Recommendation: We recommend the County review case files on a periodic basis throughout the year and document the review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will begin reviewing case files and documenting their review. Name(s) of the contact person(s) responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2023

View Audit 3268

Finding 1870 (2022-007)

Material Weakness 2022

Itasca County

MN

Internal Control / Segregation of Duties Eligibility Material Weakness

CASEFILE REVIEW Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) – Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board F...

CASEFILE REVIEW Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) – Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2205MN5ADM, 2205MN5MAP Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2022 Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Recommendation: We recommend the County review case files on a periodic basis throughout the year and document the review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will begin reviewing case files and documenting their review. Name(s) of the contact person(s) responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2023

View Audit 3268

Corrective Action Plans

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