Corrective Action Plans

Finding 354 (2021-003)

Material Weakness 2021

MD

HUD Housing Programs Material Weakness Special Tests & Provisions

Views of Responsible Officials: The Authority specialist responsible for file maintenance and recertifications during fiscal year 2021 is no longer with the Agency. In addition the Authority misinterpreted the COVID waiver related to HQS inspections. The Authority has experienced staff now in place ...

Views of Responsible Officials: The Authority specialist responsible for file maintenance and recertifications during fiscal year 2021 is no longer with the Agency. In addition the Authority misinterpreted the COVID waiver related to HQS inspections. The Authority has experienced staff now in place to perform these services. The Authority will revisit our policy and procedures over recertification, HQS, and file maintenance to ensure documentation is maintained and is in compliance with HUD regulations.

View Audit 724

Finding 353 (2021-002)

Material Weakness 2021

Wicomico County Housing Authority

MD

Questioned Costs HUD Housing Programs Eligibility

Views of Responsible Officials: The Authority specialist responsible for file maintenance and recertifications during fiscal year 2021 is no longer with the Agency. The Authority has experienced staff now in place to perform these services. The Authority will revisit our policy and procedures over r...

Views of Responsible Officials: The Authority specialist responsible for file maintenance and recertifications during fiscal year 2021 is no longer with the Agency. The Authority has experienced staff now in place to perform these services. The Authority will revisit our policy and procedures over recertification and file maintenance to ensure documentation is maintained and is in compliance with HUD regulations.

View Audit 724 Questioned Costs: $1

Finding 261 (2021-003)

Material Weakness 2021

Transportation District Commission of Hampton Roads

VA

Cash Management Material Weakness Reporting

Corrective Action Plan: Going forward, both grants and projects will be reconciled on a monthly basis. Per the detailed project activity listing, all project transactions will be reviewed to ensure that all expenses and reimbursements are posted in the correct fiscal year. In addition, reimbursement...

Corrective Action Plan: Going forward, both grants and projects will be reconciled on a monthly basis. Per the detailed project activity listing, all project transactions will be reviewed to ensure that all expenses and reimbursements are posted in the correct fiscal year. In addition, reimbursement for all grants will be supported by corresponding documents to further guarantee that transactions are posted in the correct period. Reconciliations will be completed by the senior staff accountant and reviewed by the Director of Finance. Person Responsible: Donna Brumbaugh, Director of Finance dbrumbaugh@hrtransit.org (757) 222-6000 ext. 6611 Date of Corrective Action implementation: September 1, 2023

View Audit 508

Finding 1161837 (2020-005)

Material Weakness 2020

City of Mount Vernon

NY

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.430

Management Response: Due to turnover program pay records such as timesheets and equivalent documentation could not be located. The missing files had been stored on a drive maintained by a former employee and could not be recovered. The City implemented a records retention policy in 2023 and establis...

Management Response: Due to turnover program pay records such as timesheets and equivalent documentation could not be located. The missing files had been stored on a drive maintained by a former employee and could not be recovered. The City implemented a records retention policy in 2023 and established a system to ensure that all documentation supporting expenditures is properly gathered, organized, and retained in compliance with federal requirements.

View Audit 371774 Questioned Costs: $1

Finding 574599 (2020-009)

Material Weakness 2020

Minnesota Chippewa Tribe

MN

Subrecipient Monitoring Material Weakness

Contact Person Luke Warnsholz, Executive Director Planned Corrective Action Due to cost constraints, there is a lack of adequate human services staff to perform monitoring of subrecipients. However, the Tribe will review subrecipient policies to determine what procedures can be implemented regarding...

Contact Person Luke Warnsholz, Executive Director Planned Corrective Action Due to cost constraints, there is a lack of adequate human services staff to perform monitoring of subrecipients. However, the Tribe will review subrecipient policies to determine what procedures can be implemented regarding the monitoring of subrecipient activities. Planned Completion Date Beginning in fiscal year 2025, the Tribe will work on developing and implementing policies and procedures regarding the monitoring of subrecipient activities.

View Audit 364856

Finding 569334 (2020-012)

Material Weakness 2020

St. Croix Chippewa Housing Authority

CA

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.327

2020-012 Financial Statement Reconciliations/Tie-In Procedures Material Weakness Recommendation: The Housing Authority should adopt written reconciliation and tiein procedures into its financial policies and procedures manual. These policies should require timely reconciliations to take place as def...

2020-012 Financial Statement Reconciliations/Tie-In Procedures Material Weakness Recommendation: The Housing Authority should adopt written reconciliation and tiein procedures into its financial policies and procedures manual. These policies should require timely reconciliations to take place as defined under policy. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 360843

Finding 569333 (2020-011)

Material Weakness 2020

St. Croix Chippewa Housing Authority

CA

Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management § 200.305

2020-011 Timely Grant Draws Material Weakness Recommendation: The Housing Authority should adopt written grant draw policies into its financial policies and procedures manual. Financials should be reviewed monthly, and drawdowns made as needed. Action Taken: The Housing Authority agrees with this fi...

2020-011 Timely Grant Draws Material Weakness Recommendation: The Housing Authority should adopt written grant draw policies into its financial policies and procedures manual. Financials should be reviewed monthly, and drawdowns made as needed. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 360843

Finding 569329 (2020-007)

Material Weakness 2020

St. Croix Chippewa Housing Authority

CA

Eligibility HUD Housing Programs Material Weakness

2020-007 Tenant Eligibility Material Weakness Recommendation: In general, we continue to recommend a review of the re-certification process to determine areas of weakness. Specifically, we recommend the use of a standard checklist in the recertification process. We further recommend that each re-cer...

2020-007 Tenant Eligibility Material Weakness Recommendation: In general, we continue to recommend a review of the re-certification process to determine areas of weakness. Specifically, we recommend the use of a standard checklist in the recertification process. We further recommend that each re-certification clerk’s work be routinely audited. We also recommend more standardization in resident files organization of information, and procedures established to make sure all files are maintained adequately in order to be compliant. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 360843

Finding 569328 (2020-006)

Material Weakness 2020

St. Croix Chippewa Housing Authority

CA

Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties

2020-006Minutes/Resolutions Material Weakness Recommendation: Written minutes should be prepared for each council meeting along with any approved resolutions/recommendations. The minutes and resolutions should be centrally filed, maintained by the Council’s Secretary, and easily accessible to the au...

2020-006Minutes/Resolutions Material Weakness Recommendation: Written minutes should be prepared for each council meeting along with any approved resolutions/recommendations. The minutes and resolutions should be centrally filed, maintained by the Council’s Secretary, and easily accessible to the auditor. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 360843

Finding 569327 (2020-005)

Material Weakness 2020

St. Croix Chippewa Housing Authority

CA

Cash Management Material Weakness

2020-005 Timely Bank Reconciliations Material Weakness Recommendation: Implement currently adopted policies over bank reconciliations. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 360843

Finding 569326 (2020-004)

Material Weakness 2020

St. Croix Chippewa Housing Authority

CA

Cash Management Material Weakness

2020-004 Cash Management Material Weakness Recommendation: Auditors recommend filing documentation for grant draws along with payment vouchers throughout the year. Action Taken: Documentation for grant draws and expenditures to support the request for funding is vouchered along with wire transaction...

2020-004 Cash Management Material Weakness Recommendation: Auditors recommend filing documentation for grant draws along with payment vouchers throughout the year. Action Taken: Documentation for grant draws and expenditures to support the request for funding is vouchered along with wire transaction documentation that requires the signature of 3 Tribal Council for processing.

View Audit 360843

Finding 569324 (2020-002)

Material Weakness 2020

St. Croix Chippewa Housing Authority

CA

Questioned Costs Procurement, Suspension & Debarment Cash Management

2020-002 Support for Expenditures Material Weakness Recommendation: Auditor’s recommend the governing board require proper documentation on all types of expenditures and that only members of the board have the authority to sign checks. Action Taken: The Tribal Chairperson has been a designated check...

2020-002 Support for Expenditures Material Weakness Recommendation: Auditor’s recommend the governing board require proper documentation on all types of expenditures and that only members of the board have the authority to sign checks. Action Taken: The Tribal Chairperson has been a designated check signer as well as the St. Croix Tribal Council reviews revenue and expenditures on a monthly basis.

View Audit 360843 Questioned Costs: $1

Finding 524219 (2020-003)

Material Weakness 2020

Town of Monroeville

IN

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2020-003 Finding Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Summary of Finding: The Town did not prepare or file the required reports, submit financial data on other forms, or submit an annual audit in lieu of the forms to the USDA. As such, there was no evid...

FINDING 2020-003 Finding Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Summary of Finding: The Town did not prepare or file the required reports, submit financial data on other forms, or submit an annual audit in lieu of the forms to the USDA. As such, there was no evidence to substantiate the financial operations or the financial status of the project. Contact Person Responsible for Corrective Action: Bobbi Elston (Clerk-Treasurer) Contact Phone Number and Email Address: (260) 433-4800, 104 Allen St, Monroeville, IN 46773 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Town will implement internal controls over the reporting compliance requirement related to the Water and Waste Disposal Systems federal program based on the State Board of Accounts Uniform Internal Controls Standards for Indiana Political Subdivisions. This will include involving the Town Council to assist in verifying the Town has met reporting requirement. Anticipated Completion Date: January 1, 2025

View Audit 343416

Finding 519936 (2020-006)

Material Weakness 2020

Health & Education Housing Service, INC

MA

HUD Housing Programs Material Weakness Special Tests & Provisions § 200.625

2020-006 - Special Tests and Provisions - Material Weakness Recommendation: Management should obtain a HUD approved AFHMP and add the equal opportunity logo to marketing materials. Action Taken: Although it was believed that a HUD approved AFHMP was in place, documentation of this plan couldnot b...

2020-006 - Special Tests and Provisions - Material Weakness Recommendation: Management should obtain a HUD approved AFHMP and add the equal opportunity logo to marketing materials. Action Taken: Although it was believed that a HUD approved AFHMP was in place, documentation of this plan couldnot be located by all parties. The Managing Agent will take steps to obtain a new HUD approved AFHMP and include the equal opportunity logo to marketing materials.

View Audit 339371

Finding 519935 (2020-005)

Material Weakness 2020

Health & Education Housing Service, INC

MA

Internal Control / Segregation of Duties HUD Housing Programs Reporting

2020-005 - Reporting - Material Weakness Recommendation: Management should ensure timely completion of a Uniform Guidance audit, as required. Action Taken: Historically, Uniform Guidance Data Collection Form submissions were scheduled by the sponsor. In April 2019, the management agent experienc...

2020-005 - Reporting - Material Weakness Recommendation: Management should ensure timely completion of a Uniform Guidance audit, as required. Action Taken: Historically, Uniform Guidance Data Collection Form submissions were scheduled by the sponsor. In April 2019, the management agent experienced significant staff turnover including the Chief Financial Officer. The Entity's fiscal year fiscal year 2019 closed shortly thereafter. Management Agent Staff were unaware the required fiscal year 2019 and subsequent audit(s) had not been scheduled by the Sponsor; Covid 19 hit shortly thereafter. This issue went unaddressed throughout the pandemic, followed by the resignation of the Management Agent Accounting Manager in 2021, a position that remained vacant for nearly a year. The Management agent engaged with a CPA firm to conduct the 2019, 2020 and 2021 audits.

View Audit 339371

Finding 519934 (2020-004)

Material Weakness 2020

Health & Education Housing Service, INC

MA

HUD Housing Programs Reporting Internal Control / Segregation of Duties

2020-004 - Reporting - Material Weakness Recommendation: Financial statements should be timely filed to REAC. Action Taken: Historically, REAC submissions were scheduled by the sponsor. In April 2019, the management agent experienced significant staff turnover including the Chief Financial Officer. ...

2020-004 - Reporting - Material Weakness Recommendation: Financial statements should be timely filed to REAC. Action Taken: Historically, REAC submissions were scheduled by the sponsor. In April 2019, the management agent experienced significant staff turnover including the Chief Financial Officer. The Entity's fiscal year fiscal year 2019 closed shortly thereafter. Management Agent Staff were unaware the required fiscal year 2019 and subsequent audit(s) had not been scheduled by the Sponsor; Covid 19 hit shortly thereafter. This issue went unaddressed throughout the pandemic, followed by the resignation of the Management Agent Accounting Manager in 2021, a position that remained vacant for nearly a year. The Management agent engaged with a CPA firm to conduct the 2019, 2020 and 2021 audits.

View Audit 339371

Finding 519933 (2020-003)

Material Weakness 2020

Health & Education Housing Service, INC

MA

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2020-003 - Special Tests and Provisions - Material Weakness Recommendation: Management should obtain fidelity bond coverage as required by HUD regulations. Action Taken: The Management Agent is not responsible, nor able to obtain fidelity coverage for this property. This is the responsibility of the...

2020-003 - Special Tests and Provisions - Material Weakness Recommendation: Management should obtain fidelity bond coverage as required by HUD regulations. Action Taken: The Management Agent is not responsible, nor able to obtain fidelity coverage for this property. This is the responsibility of the Sponsor. The Management agent will follow up with the sponsor to receive and report documentation when the appropriate coverage is in place.

View Audit 339371

Finding 519932 (2020-002)

Material Weakness 2020

Health & Education Housing Service, INC

MA

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

2020-002 - Allowable Costs/Cost Principles - Material Weakness Recommendation: We recommend that HES develop and implement procedures and controls to ensure management fee payment amounts are in accordance with the management agreement, and we recommend that funds be immediately returned to HES from...

2020-002 - Allowable Costs/Cost Principles - Material Weakness Recommendation: We recommend that HES develop and implement procedures and controls to ensure management fee payment amounts are in accordance with the management agreement, and we recommend that funds be immediately returned to HES from the management agent. Action Taken: This finding resulted from a single mischaracterized sponsor contribution, followed by the subsequent departure of competent accounting staff who could have corrected the issue. Corrective action was taken beginning in fiscal year 2022 when this issue was identified by competent accounting staff during which intercompany balances were reconciled and have been balanced routinely in subsequent fiscal years. The management agent has already taken steps and has repaid the amount in question, with final resolution pending the completion of the audit(s) in question.

View Audit 339371 Questioned Costs: $1

Finding 512851 (2020-001)

Material Weakness 2020

Dairyland Power Cooperative

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

2020 ‐ 001: Material Weaknesses in Internal Controls over Compliance— Activities Allowed and Allowable Costs for Non-payroll expenses, Period of Performance, Reporting, and Special Test and Provisions. Compliance requirement Corrective Action Activities Allowed/Allowable Costs and Period of Perform...

2020 ‐ 001: Material Weaknesses in Internal Controls over Compliance— Activities Allowed and Allowable Costs for Non-payroll expenses, Period of Performance, Reporting, and Special Test and Provisions. Compliance requirement Corrective Action Activities Allowed/Allowable Costs and Period of Performance Microsoft D365 was implemented in 2022 as the ERP system for Dairyland Power. Microsoft D365 will allow for project tracking ensuring appropriate approval workflows specific to federal assistance programs. Workflows will be set to ensure costs are routed to personnel who have authority to approve and also have knowledge of cost allowability as stipulated by the federal award. The system also supports historical data requirements by allowing retention of documents withing the system at the transaction level. The use of the Microsoft D365 ERP will ensure the evidence of approval for non-payroll expenses would be appropriately logged and retained within the system. This corrective action is currently in place. Reporting and Special Test and Provision Dairyland Power has recently established Grant Policies to ensure that internal processes are managed in compliance with federal awards. An Allowable Cost Policy was created to clearly define roles and responsibilities for the management of federal awards and also identifies the review and approval process of reimbursement requests/reports. A multi-layer approval process for the approval of reimbursement exists. The Project manager, in coordination with the Grant Specialist and the Compliance Team, will review federal project costs and prepare reimbursement reports per the instructions. The reimbursement request/report will then be submitted to the Grant Manager, who will review the reimbursement request/report for cost allowability and completeness. Upon approval from the Grant Manager, the reimbursement request will be forwarded to the Treasury Manager who will review, approve, and submit the request through the proper submission channel by the deadline. Evidence of review will be saved for documentation purposes. Dairyland Management will conduct an annual review of the established Grant Policies or reassess them when necessary. Employees at Dairyland who participate in the federal award process will be provided with training on the Grant Policies. This corrective action is currently in place. In addition to the above corrective action, Dairyland Power has also engaged an external audit service to conduct a review of the design and operating effectiveness of Dairyland’s grant process internal controls. The purpose is to provide Dairyland with a comprehensive assessment of the existing Dairyland internal control processes and policies related to federal awards. Expected completion of this audit is January 2025. Anticipated Completion Date — January 2025 Responsible Party — Tim Lightfoot, Controller

View Audit 330601

Finding 512025 (2020-003)

Material Weakness 2020

City of Hazleton, Pennsylvania

PA

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

Though the City agrees with the finding, these records are kept by the departmental managers. The city did not have accrued leave integrated into the financial system. The city has since contracted with VCS for the purpose of electronically maintaining and integrating this data. Contact Person: Dan...

Though the City agrees with the finding, these records are kept by the departmental managers. The city did not have accrued leave integrated into the financial system. The city has since contracted with VCS for the purpose of electronically maintaining and integrating this data. Contact Person: Daniel Lynch Anticipated Completion Date: Completed

View Audit 329763

Finding 512024 (2020-002)

Material Weakness 2020

City of Hazleton, Pennsylvania

PA

Material Weakness Reporting Internal Control / Segregation of Duties

The city as part of its ongoing audit process will make the proper adjusting entries to reflect pension activity in internal financials. Additionally, the city’s actuary is taking on administrative roles that should help with capacity. Contact Person: Daniel Lynch Anticipated Completion Date: Summ...

The city as part of its ongoing audit process will make the proper adjusting entries to reflect pension activity in internal financials. Additionally, the city’s actuary is taking on administrative roles that should help with capacity. Contact Person: Daniel Lynch Anticipated Completion Date: Summer 2025

View Audit 329763

Finding 512023 (2020-001)

Material Weakness 2020

City of Hazleton, Pennsylvania

PA

Cash Management Material Weakness Reporting

The City has expanded its capacity in the administrative department and is currently working with the auditors to make these adjustments and corrections and bring the city current on all audits. Contact Person: Daniel Lynch Anticipated Completion Date: Summer 2025 (to include the 2024 audit)

View Audit 329763

Finding 502177 (2020-003)

Material Weakness 2020

American Association of Physics Teachers, Inc.

MD

Questioned Costs Cash Management Material Weakness § 200.302 § 200.508 § 200.510

Finding 2020-003: Reconciliation of Accounts Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation...

Finding 2020-003: Reconciliation of Accounts Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1812860 (9/1/2018 – 8/31/2020), 1940925 (1/15/2020 – 12/31/2023) Condition: The year-end schedules for federal grants receivable, for net assets, and for vacation payable were not reconciled and needed to be revised and updated. Views of Responsible Officials and Planned Corrective Actions: The outstanding liability due to NSF of $73,057 will be reimbursed when AAPT files the next drawn down request. Anticipated date of drawn down will be by April, 30,2024 The remaining balance was earned in 2021. The senior accountant will be trained to prepare entries previously prepared by the CFO The senior accountant will reconcile accounts, and provide updated current schedules. The CFO will review and approve the entries and schedules prepared by the Senior accountant. Anticipated Completion Date: October 15, 2024 Responsible Official: Michael Brosnan, CFO

View Audit 324369 Questioned Costs: $1

Finding 502145 (2020-002)

Material Weakness 2020

American Association of Physics Teachers, Inc.

MD

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

Finding 2020-002: Segregation of Duties Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1431...

Finding 2020-002: Segregation of Duties Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1431638 (9/1/2014 – 8/31/2022), 1524963 (11/1/2015 – 9/30/2021), 1500529 (9/1/2015 – 8/31/2022), 1624185 (9/16/2016 – 8/31/2022), 1640791 (9/15/2016 – 8/31/2022), 1720869 (5/15/2017 – 4/30/2022), 1726113 (8/1/2017 – 9/30/2023), 1645003 (3/15/2017 – 2/29/2020), 1821462 (7/1/2018 – 6/30/2024), 1812860 (9/1/2018 – 8/31/2020), 1940925 (1/15/2020 – 12/31/2023), 1907950 (7/1/2019 – 6/30/2024), 2015205 (4/1/2020 – 3/31/2022), 2021059 (10/1/2020 – 9/30/2024) Federal Program: Research and Development Cluster (Mathematical and Physical Sciences) Assistance Listing Number and Title: 47.049 Mathematical and Physical Sciences Name of Federal Agency, Pass Through Entity, Award Number and Year: National Science Foundation: 1821372 (10/1/2018 – 9/30/2024 pass through entity American Physical Society), 1834530 (9/1/2018 – 8/31/2025 pass through entity American Physical Society), 1938815 (8/1/2020 – 7/31/2024) Federal Program: Research and Development Cluster (Science) Assistance Listing Number and Title: 43.001 Science Name of Federal Agency, Pass Through Entity: NNX16AR36A (8/24/2016 – 8/23/2021 pass through entity Temple University of the Commonwealth System of Higher Education) Condition: The Chief Financial Officer is responsible for posting entries into the accounting system without a second level review, and obtaining all bank statements unopened while also having the ability to add or modify payees and unilaterally initiate and authorize electronic fund transfers such as automated clearing house payments. The CFO is also responsible for opening the mail which may contain payments by check, and can manually reduce receivable balances. Views of Responsible Officials and Planned Corrective Actions: AAPT has instituted the segregation of duties of submitting and approval of electronic payments. The senior accountant has been authorized to submit the ACH/Wire transfer requests. The CFO has the authorization of approval of submitted electronic payments. The change was activated around March 15, 2024 The staff will be trained on generating journal entries previous prepared by the CFO and supervised and approve by the CFO – completed date May 15, 2024 The administrative assistant of the CEO will come to AAPT twice weekly to process incoming mail and create an initial recordation log of checks or cash received. The administrative assistant will not have access in any system to enter/modify/delete any information related to checks that are received. Anticipated Completion Date: January 2025 Responsible Official: Michael Brosnan, CFO

View Audit 324369

Finding 501736 (2020-006)

Material Weakness 2020

Assiniboine and Sioux Rural Water Supply System

MT

Questioned Costs Reporting Material Weakness

U.S. Department of Interior Bureau of Indian Affairs Facilities Operations and Maintenance – CFDA No. 15.048 2020-006 Reporting Recommendation: CLA recommend more thorough accounting and review our financial reports. Explanation of disagreement with audit finding: There is no disagreement with the...

U.S. Department of Interior Bureau of Indian Affairs Facilities Operations and Maintenance – CFDA No. 15.048 2020-006 Reporting Recommendation: CLA recommend more thorough accounting and review our financial reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Condition: During our audit testing, we noted that 1 of the quarterly reports SF-425 reports tested were incomplete. Action taken in response to finding: In FY 2019, accounting services were provided by a company contracted for financial functions. In FY 2020 new positions were created and staff hired to perform all financial accounting in-house. Significant work has been done to provide accurate reports. Although not required, a spreadsheet was created to track cumulative revenue and expenditures with checks and balances to document the calculation of report amounts for each quarterly report. The SF-425 financial report is submitted with the spreadsheet, financial records and reports from the accounting software such as the income statement, trial balance, cash report and monthly reconciliation reports to provide documentation of the source of information used to provide the most accurate reports as possible. Name(s) of the contact person(s) responsible for corrective action: Ashleigh Weeks, General Manager, and Jodi Miller, Finance Officer Planned completion date for corrective action plan: Complete

View Audit 323813 Questioned Costs: $1

Corrective Action Plans

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