Corrective Action Plans

Finding 1155965 (2024-003)

Material Weakness 2024

Brighter Bites

TX

Reporting § 200.502

Finding #2024-003 – Significant Deficiency and Other Noncompliance. Condition and context: During our testing of the Schedule of Expenditures of Federal Awards (SEFA) and the SESA, we noted that the expenditures were not reported in accordance with GAAP. An adjustment of $268,000 was recorded to pro...

Finding #2024-003 – Significant Deficiency and Other Noncompliance. Condition and context: During our testing of the Schedule of Expenditures of Federal Awards (SEFA) and the SESA, we noted that the expenditures were not reported in accordance with GAAP. An adjustment of $268,000 was recorded to properly state the expenditures. Recommendation: Implement policies and procedures to ensure that all expenditures have been properly recorded in accordance with GAAP in the SEFA and SESA. Corrective action plan: Management agrees with the finding. Beginning in fiscal year 2025, a detailed reconciliation process will be implemented to ensure that all expenditures are properly accrued and reported at the grant level in the SEFA and SESA, aligned with the appropriate reporting period, and the general ledger. Responsible officer: Gouri Kulkarni, Vice President of Finance. Estimated completion date: December 31, 2025.

View Audit 368373

Finding 1155951 (2024-007)

Material Weakness 2024

Talentfirst, Inc.

MI

Reporting § 200.502 § 200.510

Finding 2024-007 SEFA Reporting Issue: We lacked consistent grant-level financial reporting, which made preparation of the required Schedule of Expenditures of Federal Awards {SEFA) difficult and time-consuming. • What's been done: We have improved our accounting systems and can now produce regular ...

Finding 2024-007 SEFA Reporting Issue: We lacked consistent grant-level financial reporting, which made preparation of the required Schedule of Expenditures of Federal Awards {SEFA) difficult and time-consuming. • What's been done: We have improved our accounting systems and can now produce regular internal financial reports by grant. All grant managers are given a monthly transaction listing for their grants to ensure transactions are posted to the correct grant. They are also given monthly financial statements for each grant to reconcile with their records. • Next steps: Financial reporting will be done on a timely basis, ideally no more than 5 days after the month closing so grant managers can reconcile their records. • Timeline: By early October, we hope to implement the monthly closing no more than 5 days after the month end. • Responsible party: Finance manager with oversight by President

View Audit 368368

Finding 1155937 (2024-001)

Material Weakness 2024

Midwest Association of Fish and Wildlife Agencies

KS

Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Organization has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting ...

Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Organization has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with the modified cash basis of accounting.

View Audit 368361

Finding 1155937 (2024-001)

Material Weakness 2024

Midwest Association of Fish and Wildlife Agencies

KS

Reporting Internal Control / Segregation of Duties

Views of responsible officials and planned corrective actions: The Association believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledg...

Views of responsible officials and planned corrective actions: The Association believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures, and SEFA in accordance with the modified cash basis of accounting.

View Audit 368361

Finding 1155911 (2024-001)

Material Weakness 2024

City of East Wenatchee

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding ref number: 2024-001 Finding caption: The City did not have adequate internal controls and did not comply with federal wage-rate requirements. Name, address, and telephone of City’s contact person: Josh DeLay 271 9th St NE East Wenatchee, WA 98802 (509) 886-4507 Corrective action the auditee...

Finding ref number: 2024-001 Finding caption: The City did not have adequate internal controls and did not comply with federal wage-rate requirements. Name, address, and telephone of City’s contact person: Josh DeLay 271 9th St NE East Wenatchee, WA 98802 (509) 886-4507 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). All the projects audited this period are still in progress and have not been closed out or accepted by the City. As a result, the final project files were not available, leading to the audit evaluating “working” files. Auditing these files with the expectation that they would be in a finalized state is both misrepresenting the City’s standard of care for accepted projects and created an added financial burden to provide support from working files. The City would like it noted the audit did not find any payments to have been processed that did not include payment of prevailing wage. Additionally, as stated above, these projects are all still in progress and will not be fully closed out until all certified payrolls are received. In a theoretical case where there was an instance of a contractor not paying prevailing wage on one of these projects, the City would address it prior to closeout, which would ensure it is not liable for paying additional wages. The City hires consultants to administer these projects in accordance with all relevant statutes and best practices. The City also provided the SAO with emails showing the City’s consultants requesting overdue certified payrolls as a part of the pay estimate preparation process. To mitigate any risk that may exist in the City’s current process the City will develop a cover sheet to accompany pay estimates on federally funded projects that will require the consultant to certify that certified payrolls from all contractors are up to date, tracks how far overdue any non-submitted certified payrolls are, and ensure the City verifies certified payrolls in a timely manner. The City will also look further into the applicable statutes to determine whether it needs to establish a policy outlining when to withhold payment from a contractor due to outstanding certified payrolls. The City does not believe that an audit finding is necessary on this issue. These certified payrolls will be collected prior to the projects being accepted, ensuring that any noncompliance from contractors are not the financial responsibility of the City. As outlined above, the City acknowledges that there are areas that it could improve its process and will implement policies and systems to continue delivering the best possible projects for taxpayers. Anticipated date to complete the corrective action: Immediately, where necessary

View Audit 368328

Finding 1155906 (2024-001)

Material Weakness 2024

Universal Family Connection, Inc.

IL

Reporting

Corrective Action Plan June 30, 2024 67 Finding 2024-001 Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 93.667 Social Service Block Grant Program 21.027 Coronavirus State and Local Fiscal Recovery Funds Program Federal Agency U.S. Department of Health and Huma...

Corrective Action Plan June 30, 2024 67 Finding 2024-001 Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 93.667 Social Service Block Grant Program 21.027 Coronavirus State and Local Fiscal Recovery Funds Program Federal Agency U.S. Department of Health and Human Services Passthrough Agency Illinois Department of Human Services Award Number/Year 2024 Condition UFC did not submit its audited financial statements and SEFA to the Federal Audit Clearinghouse website within nine (9) months of June 30, 2024. UFC also didn’t submit its audited financial statements, SEFA, CFR, CYEFR and other required information to the GATA portal within nine (9) months after June 30, 2024. Views of Responsible Officials and Planned Corrective Actions Management concurs with the auditor’s finding and will 1) hire personnel within the accounting and finance department so that all defined tasks can be performed in a more timely manner and 2) evaluate current processes to determine how to make them more efficient so that the current personnel within the accounting and finance department are able to complete their tasks in a more timely manner. Persons Responsible: Marlin Bryant, CFO Date of Implementation: September 2025

View Audit 368324

Finding 1155887 (2024-002)

Material Weakness 2024

The Youngstown Edison Incubator Corp. Dba Youngstown Business Incubator

OH

Reporting § 200.512

Finding 2024-002 Finding: The Organization has not timely submitted the Single Audit Reporting Packages for the year ended December 31, 2023. Planned Corrective Action: The Organization will submit the Single Audit Reporting Packages for the year ended December 31, 2024 in accordance with 2 CFR 200....

Finding 2024-002 Finding: The Organization has not timely submitted the Single Audit Reporting Packages for the year ended December 31, 2023. Planned Corrective Action: The Organization will submit the Single Audit Reporting Packages for the year ended December 31, 2024 in accordance with 2 CFR 200.512(a)(1). Responsible Contact Person: Barbara Ewing, Chief Executive Officer

View Audit 368267

Finding 1155872 (2024-004)

Material Weakness 2024

Becker County

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties

2024-004 CONTROLS OVER REPORTING Federal Agency: Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through Agency: Minnesota Department of Health Pass-T...

2024-004 CONTROLS OVER REPORTING Federal Agency: Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: 2405MN5ADM and 2405MN5MAP Type of Finding: Significant Deficiency in Internal Controls over Compliance Recommendation: It is recommended Becker County implement procedures to ensure there is a second person reviewing these reports before they are submitted to DHS which includes receiving backup data to ensure the amounts match. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Becker County will implement procedures to ensure there is a second person reviewing these reports before they are submitted to DHS. Name of contact person responsible for corrective action plan: Mary Hendrickson, Auditor-Treasurer Planned completion date for corrective action plan: December 31, 2025

View Audit 368247

Finding 1155859 (2024-002)

Material Weakness 2024

Career Academy of South Bend, INC

IN

Reporting Subrecipient Monitoring § 200.414 § 200.502 § 200.510

MATERIAL WEAKNESS Preparation of Schedule of Expenditures of Federal Awards Recommendation: We recommend the School implement internal controls over SEFA including a reconciliation and review process before submission. Explanation of disagreement with audit finding: There is no disagreement with the...

MATERIAL WEAKNESS Preparation of Schedule of Expenditures of Federal Awards Recommendation: We recommend the School implement internal controls over SEFA including a reconciliation and review process before submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action Planned/Taken : Management agrees with the finding and has created and filled the position of Manager of Grants Management. This staff member will be responsible for the oversight and management of all grants, including the SEFA. Additionally, the School has contracted with an outside firm that specializes in State Board of Accounts compliance, as well as Federal Award Compliance in line with Uniform Guidance. The firm will assist in the development of the required Internal Controls and Processes, with an estimated completion date is December 31, 2025.

View Audit 368242

Finding 1155858 (2024-001)

Material Weakness 2024

Career Academy of South Bend, INC

IN

Material Weakness Reporting Internal Control / Segregation of Duties

MATERIAL WEAKNESS Financial Statement Preparation and Audit Adjustments Recommendation: We recommend that management review controls related to financial statement preparation review at the end of each period. Financial statement preparation should include a review of reconciliations and balances to...

MATERIAL WEAKNESS Financial Statement Preparation and Audit Adjustments Recommendation: We recommend that management review controls related to financial statement preparation review at the end of each period. Financial statement preparation should include a review of reconciliations and balances to ensure that financial statement line items are properly stated and classified. Internally prepared financial statements should also be thoroughly reviewed by members of the board and management outside the finance department on a periodic (monthly or quarterly) basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action Planned/Taken : Management agrees with the finding and has contracted with an outside firm that specializes in SBOA compliance, to assist with developing the required Internal Controls and Processes, with an estimated completion date of December 31, 2025.

View Audit 368242

Finding 1155844 (2024-002)

Material Weakness 2024

City of West Bend Iowa

IA

Reporting Internal Control / Segregation of Duties

Finding 2024-002 AL No.: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of Treasury Award Number/Year: 1505-0271 / 2021 Criteria: The Uniform Guidance requires that local entities receiving federal awards establish and maintain intern...

Finding 2024-002 AL No.: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of Treasury Award Number/Year: 1505-0271 / 2021 Criteria: The Uniform Guidance requires that local entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations, and program compliance requirements. The Uniform Guidance further requires auditors to obtain an understanding of the local entity's internal control over federal programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission of financial reports, which should be reviewed and approved by a responsible party other than the original preparer before they are submitted to the granting agency. Condition and Context: A sample of one annual P&E report was selected for testing. There was no documentation available to support that the report was reviewed and approved by an individual separate from the preparer prior to submission. This sample was not statistically valid. Cause: The City does not have procedures in place requiring an independent person to review the reports before submission. Effect: Reports could be submitted that contain errors, or reports may not be submitted within the allowed reporting periods. Questioned Costs: None noted. Recommendation: We recommend that an employee other than the preparer review all reports before they are submitted to the Department of Treasury and documentation of the review be retained. Management's Response: The Finance Department will have a staff member initial and review the final report before it is submitted on the Department of Treasury website. This will be corrected right away in September 2025 for future reports being filed. Official Responsible for Ensuring the Corrective Action Plan: Carrie Winklbauer Planned Completion Date for the Corrective Action Plan: September 2025

View Audit 368237

Finding 1155839 (2024-004)

Material Weakness 2024

City of Olathe, Kansas

KS

Reporting Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.502 § 200.510

Corrective Action Plan (Unaudited): The corrective actions described under Finding 2024-003 will directly address this compliance issue. Key measures include: 1) Adoption of centralized grant management policies and procedures by the end of 2025. 2) Quarterly reconciliations and independent review o...

Corrective Action Plan (Unaudited): The corrective actions described under Finding 2024-003 will directly address this compliance issue. Key measures include: 1) Adoption of centralized grant management policies and procedures by the end of 2025. 2) Quarterly reconciliations and independent review of SEFA reporting. 3) Annual training for Finance and department grant managers on SEFA compliance. 4) Continued use of the grant management team to enhance communication and oversight. Contact Person: Jamie Robichaud, Economy Director Anticipated Completion Date: January 1, 2026

View Audit 368234

Finding 1155834 (2024-001)

Material Weakness 2024

Bay County, Florida

FL

Subrecipient Monitoring Material Weakness Reporting § 200.303

Finding Number: 2024-001 Planned Corrective Action: For future quarterly Federal Emergency Agency Reports, the County will implement a formal review and documentation process, including signature, to ensure compliance and prevent over or under-reporting of qualified expenses. Anticipated Completion ...

Finding Number: 2024-001 Planned Corrective Action: For future quarterly Federal Emergency Agency Reports, the County will implement a formal review and documentation process, including signature, to ensure compliance and prevent over or under-reporting of qualified expenses. Anticipated Completion Date: 10/1/2025 Responsible Contact Person: Katy Nail

View Audit 368223

Finding 1155817 (2024-002)

Material Weakness 2024

Wichita County, Texas

TX

Reporting § 200.328

Finding: The County’s first quarter 2024 performance report incorrectly included expenditures that were incurred throughout fiscal year 2023. Cause: The County did not have adequate controls or procedures in place to identify the applicable reporting requirements and ensure the information was filed...

Finding: The County’s first quarter 2024 performance report incorrectly included expenditures that were incurred throughout fiscal year 2023. Cause: The County did not have adequate controls or procedures in place to identify the applicable reporting requirements and ensure the information was filed accurately and timely. Recommendation: Management should implement policies and procedures to ensure required reports are completed accurately and filed by their respective due dates as required by the grant agreement and Uniform Guidance. Corrective Action Plan: Effective immediately, the County will put in additional controls and verify all grants are monitored under additional scrutiny and are reported accurately in quarterly reports. Staff Responsible for Implementation: Matt Davis, County Auditor; Mike Sloan, Senior Associate; Jordan Wilson, Grant Associate Implementation Date: December 31, 2025 Status: In progress

View Audit 368209

Finding 1155816 (2024-002)

Material Weakness 2024

West Central Georgia Community Action Council

GA

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.302 § 200.328 § 200.329 § 200.510

April 30, 2025 To: Clausell & Associates, P.C. From: Camille Vickers, Executive Director of West Central Georgia Community Action Council, Inc. Below is the Council’s corrective action plan as it relates to the findings for the fiscal year ending September 30, 2024, Single Audit Act audit. Comment #...

April 30, 2025 To: Clausell & Associates, P.C. From: Camille Vickers, Executive Director of West Central Georgia Community Action Council, Inc. Below is the Council’s corrective action plan as it relates to the findings for the fiscal year ending September 30, 2024, Single Audit Act audit. Comment #2024-001 INTERNAL CONTROLS OVER FINANCIAL STATEMENT PREPARATION AND COMPLIANCE WITH RELATED PROVISIONS OF GRANTS AND CONTRACTS SHOULD BE IMPROVED GENERAL (Repeat) Views of Responsible Officials and Planned Corrective Actions: We concur with this finding – Management is in the process of assessing the organizational structure and capacity to provide adequate financial reporting. With Board review and approval of the Council’s financial funding sources, the Council will provide additional training to support the new fiscal officer. The fiscal officer will have the overall responsibility of properly reconciling and closing out the accounting system and grant activity each month in an efficient and timely manner to eliminate the risk of significant errors occurring. Budget-to-actual schedules will be an integral part of the grant accountant analyst’s basic responsibilities. All enhancements will be implemented by July 31, 2025. Concerning the preparation of external reports required by various funding sources, the Council will ensure adequate training is provided to improve the skills and knowledge of key personnel. Policies and procedures will also be revised to support external reporting. Implementation Date: The plan correction date will be completed no later than July 31, 2025. Responsible Person: Camille Vickers, Executive Director, will be responsible for the corrective action. Comment #2024-002 INTERNAL CONTROLS OVER FINANCIAL STATEMENT PREPARATION AND COMPLIANCE WITH RELATED PROVISIONS OF GRANTS AND CONTRACTS SHOULD BE IMPROVED LIHEAP FALN 93.568 (Questioned Costs – Undetermined) Views of Responsible Officials and Planned Corrective Actions: We concur with this finding – Management is in the process of assessing the organizational structure and capacity to provide adequate financial reporting. With Board review and approval of the Council’s financial funding sources, the Council will provide additional training to support the new fiscal officer. The fiscal officer will have the overall responsibility of properly reconciling and closing out the accounting system and grant activity each month in an efficient and timely manner to eliminate the risk of significant errors occurring. Budget-to-actual schedules will be an integral part of the grant accountant analyst’s basic responsibilities. All enhancements will be implemented by July 31, 2025. Concerning the preparation of external reports required by various funding sources, the Council will ensure adequate training is provided to improve the skills and knowledge of key personnel. Policies and procedures will also be revised to support external reporting. Implementation Date: The plan correction date will be completed no later than July 31, 2025. Responsible Person: Camille Vickers, Executive Director, will be responsible for the corrective action.

View Audit 368208 Questioned Costs: $1

Finding 1155785 (2024-011)

Material Weakness 2024

City of Stockbridge

GA

Reporting Internal Control / Segregation of Duties

We concur. We will establish procedures to ensure proper reporting based on grant requirements.

View Audit 368172

Finding 1155783 (2024-010)

Material Weakness 2024

City of Stockbridge

GA

Reporting Internal Control / Segregation of Duties

We concur. We will establish procedures to ensure proper reporting based on grant requirements.

View Audit 368172

Finding 1155761 (2024-002)

Material Weakness 2024

Southern Tier Network, Inc.

NY

Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: At the time of the Q4 2024 submission, management prepared and submitted the quarterly report prior to the completion of the quarter, resulting in interim financial data being included. This occurred because both weekly and quarterly rep...

Views of Responsible Officials and Planned Corrective Actions: At the time of the Q4 2024 submission, management prepared and submitted the quarterly report prior to the completion of the quarter, resulting in interim financial data being included. This occurred because both weekly and quarterly reports were being produced concurrently, with overlapping information. While the reported numbers were estimates, they had no impact on project outcomes, payments, or work performed, and the granting agency did not raise any concerns following submission. To address this issue, management streamlined the reporting process beginning with Q1 2025 by aligning the quarterly reporting with finalized weekly reports to ensure accuracy and consistency. Additionally, the Organization has instituted a formal control requiring that all reporting submissions be routed through the CFO for review and approval rather than operations personnel. This process will ensure compliance with reporting requirements, prevent premature submission of interim data, and strengthen internal oversight of grant reporting.

View Audit 368119

Finding 1155758 (2024-004)

Material Weakness 2024

Waupaca County Economic Development Corporation

WI

Subrecipient Monitoring Material Weakness Reporting

Reporting Recommendation: We recommend that management and governance review the financial status reports to supporting documentation and ensure it agrees each month. We recommend management reaches out to their grant contact to ensure cumulative amounts are adjusted through 12/31/2024 to ensure fut...

Reporting Recommendation: We recommend that management and governance review the financial status reports to supporting documentation and ensure it agrees each month. We recommend management reaches out to their grant contact to ensure cumulative amounts are adjusted through 12/31/2024 to ensure future reports are accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: WCEDC management will continue to work with the Department of Workforce Development and the Wisconsion Economic Development Corporation to clarify expenses through 12/31/2024. Name(s) of the contact person(s) responsible for corrective action: Executive Director Jeff Mikorski Planned completion date for corrective action plan: September – November 2025

View Audit 368105

Finding 1155754 (2024-002)

Material Weakness 2024

Afl-Cio Appalachian Council, Inc.

WV

Reporting Internal Control / Segregation of Duties

Findings & Questioned Costs – Major Federal Award Program Audit – 2024-002 Controls Over Grant Reporting (93.600 Head Start Cluster) Corrective Action Plan: To strengthen internal controls and mitigate this risk, the Council hired a Finance Director / CFO which will enhance oversight. All federal gr...

Findings & Questioned Costs – Major Federal Award Program Audit – 2024-002 Controls Over Grant Reporting (93.600 Head Start Cluster) Corrective Action Plan: To strengthen internal controls and mitigate this risk, the Council hired a Finance Director / CFO which will enhance oversight. All federal grant reports will be prepared by the Finance Director/CFO. All federal grant reports will then subsequently be approved by the Executive Director / CEO prior to final submission. Documented evidence of supervisory review and approval will be maintained with each grant report submission. Implementation Timeline: Completed by September 30, 2025 Responsible Person(s): Finance Director / CFO & Executive Director / CEO

View Audit 368062

Finding 1155752 (2024-002)

Material Weakness 2024

Housing Authority of Okanogan County

WA

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

2024-002 Special Tests and Provisions - Program Administration The Housing Authority of Okanogan County recognizes we had several oversights in our tenant file documentation and program administrative procedures during 2024. During April 2024, the Housing Authority of Okanogan County underwent a Com...

2024-002 Special Tests and Provisions - Program Administration The Housing Authority of Okanogan County recognizes we had several oversights in our tenant file documentation and program administrative procedures during 2024. During April 2024, the Housing Authority of Okanogan County underwent a Comprehensive Compliance Monitoring Review review by the Seattle Field Office of the U.S. Department of Housing and Urban Development. Their review report dated May 23, 2024 identified a number of findings and recommendations which were implemented in June and July 2024 by the Housing Authority of Okanogan County. The Housing Authority of Okanogan County provided the Seattle Field Office of the U.S. Department of Housing and Urban Development supporting information documenting resolution and correction of each item identifi ed in thei r report. On October 30. 2024 Seattle Field Office of the U.S. Department of Housing and Urban Development issued a letter documenting that the Authority has fully remedied each finding.

View Audit 368039

Finding 1155749 (2024-001)

Material Weakness 2024

Housing Authority of Okanogan County

WA

HUD Housing Programs Reporting

2024-001 - Reporting - Late Federal Audit Clearinghouse and HUD REAC Submissions The Housing Authority of Okanogan County recognizes the agency did not have adequate internal control processes over our accounting and reporting procedures to ensure that all reports were submitted timely in accordance...

2024-001 - Reporting - Late Federal Audit Clearinghouse and HUD REAC Submissions The Housing Authority of Okanogan County recognizes the agency did not have adequate internal control processes over our accounting and reporting procedures to ensure that all reports were submitted timely in accordance with Federal requirements. We are reviewing our year end accounting procedures and have implemented several changes ensuring our 2024 required Federal reports will be completed and filed timely.

View Audit 368039

Finding 1155746 (2024-002)

Material Weakness 2024

Elizabeth's New Life Center

OH

Questioned Costs Cash Management Material Weakness

While we acknowledge the auditor’s observation, management does not concur that the absence of formal timesheets equates to unsupported labor charges. Employees completed assigned responsibilities under the Sexual Risk Avoidance Education grant. Salaries were charged consistent with approved budgets...

While we acknowledge the auditor’s observation, management does not concur that the absence of formal timesheets equates to unsupported labor charges. Employees completed assigned responsibilities under the Sexual Risk Avoidance Education grant. Salaries were charged consistent with approved budgets and federal cost principles. During the audited (12-month) period, total payroll expenses allocated to the grant reflected actual performance of program activities as contracted. Accordingly, we believe the costs are fully allowable and the questioned amount of $40,495 is valid program expense. To address auditor concerns, we will utilize the documentation of program detail and timekeeping information within the Educator Tracker to accurately charge time and effort each pay period. The Educator Tracker will include all pertinent details including staff assignments, grant source per assignment, and supervisor approval. Anticipated completion: October 15, 2025. Responsible party: Kimberly Danon, Director of Youth Education.

View Audit 368035 Questioned Costs: $1

Finding 1155733 (2024-001)

Material Weakness 2024

Baycare Health System, Inc. and Affiliates

FL

Reporting § 200.303

The grant accounting and SEFA preparation process will be refined, improved and documented. Internal resources will be reallocated to ensure sufficient coverage of these processes, and the primary accountability and oversight will shift to System Accounting. Management will ensure that in preparatio...

The grant accounting and SEFA preparation process will be refined, improved and documented. Internal resources will be reallocated to ensure sufficient coverage of these processes, and the primary accountability and oversight will shift to System Accounting. Management will ensure that in preparation of the SEFA, (1) a team member will assemble the initial reconciliation, (2) management will review the initial reconciliation and review the consolidation from all BayCare entities to the combined SEFA, (3) A final review will be conducted by the Director of Accounting. Sign-off from each preparer/reviewer shall be required. Meetings will be conducted as needed with departments outside of Hospital Finance to ensure completeness and accuracy of data. Anticipated completion date of Q1 2026.

View Audit 368032

Finding 1155726 (2024-003)

Material Weakness 2024

Accountability Lab, Inc.

DC

Reporting Subrecipient Monitoring § 200.328

The previous audit firm did not find this to be an issue, we were told that reporting to FFATA was needed once a year for the previous year’s disbursements and that is what we have done. Now we will report every time we pass the $30,000 disbursement to a subrecipient.

View Audit 368022

Corrective Action Plans

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