Corrective Action Plans

Finding 1173304 (2023-006)

Material Weakness 2023

SD

Reporting § 200.510

2023 – 006: Reporting - Preparation of the Schedule of Expenditures of Federal Awards (SEFA) (Repeat Finding: 2021-007 and 2022-006) Condition: During fiscal year 2023, the Organization did not have adequate controls in place to ensure the SEFA accurately reflected each award's federal agency and as...

2023 – 006: Reporting - Preparation of the Schedule of Expenditures of Federal Awards (SEFA) (Repeat Finding: 2021-007 and 2022-006) Condition: During fiscal year 2023, the Organization did not have adequate controls in place to ensure the SEFA accurately reflected each award's federal agency and assistance listing number. There were differences between the SEFA and the grant agreements/compliance supplements, requiring adjustments to the SEFA. Corrective Action Plan: As of October 1, 2024, the start of FY25 QuickBooks has been the only software used, and Revenue and Disbursements are being classed by Fund. General ledgers are now reconciled monthly. Each grant will have its own folder and required information to assure an accurate SEFA can be completed will be included. Management will reconcile SEFA amounts to the general ledger and review federal agency names and assistance listing numbers against grant documentation.

View Audit 386840

Finding 1173302 (2023-005)

Material Weakness 2023

South Dakota Urban Indian Health, Inc.

SD

Material Weakness Reporting Equipment & Real Property Management § 200.302 § 200.333

2023 – 005: Reporting (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2021-005 and 2022-005) Material Weakness – 93.U01 Title V Condition: The Organization was unable to provide any of the required reports for the Title V program, including the financial report, activity narrative, ...

2023 – 005: Reporting (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2021-005 and 2022-005) Material Weakness – 93.U01 Title V Condition: The Organization was unable to provide any of the required reports for the Title V program, including the financial report, activity narrative, third-party income report, GPRA/GPRAMA, urban data standards, and property inventory. Without these reports, we were unable to perform the necessary audit procedures to assess compliance with federal requirements. Corrective Action Plan: As of October 1, 2024, the start of FY25 QuickBooks has been the only software used and Revenue and Disbursements are being classed by Fund. General ledgers are reconciled monthly. Management has implemented procedures and training to assure financial report, activity narrative, third-party income report, GPRA/GPRAMA, urban data standards, and property inventory are completed and retained.

View Audit 386840

Finding 1173298 (2023-003)

Material Weakness 2023

South Dakota Urban Indian Health, Inc.

SD

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.302 § 200.333

2023 – 003: Activities Allowed and Unallowed, Allowable Costs, Period of Performance (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2021-003 and 2022-003) Material Weakness – 93.U01 Title V Condition: The Organization’s general ledger did not allow for sufficient identification of ...

2023 – 003: Activities Allowed and Unallowed, Allowable Costs, Period of Performance (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2021-003 and 2022-003) Material Weakness – 93.U01 Title V Condition: The Organization’s general ledger did not allow for sufficient identification of transactions related to the major program, Title V. Title V expenditures were recorded through journal entries without supporting transaction-level detail. Because of this, the population of expenditures could not be tied to individual transactions, and pulling samples from this population would not provide a reasonable basis for drawing conclusions about the population tested. As a result, we were unable to select transactions for testing or perform the necessary audit procedures to assess compliance with federal requirements. Corrective Action Plan: As of October 1, 2024, the start of FY25, QuickBooks has been the only software used, and Revenue and Disbursements are being classed by Fund. General ledgers are reconciled monthly. Management is strengthening documentation and recordkeeping procedures to ensure compliance with federal record retention requirements, including improved tracking of Title V expenditures and retention of transaction-level support.

View Audit 386840

Finding 1173279 (2023-007)

Material Weakness 2023

Great Northwest Education Cooperative

ND

Reporting Internal Control / Segregation of Duties

Contact Person – Benjamin Schafer, Executive Director Corrective Action Plan – The Cooperative will reconcile any grant reimbursements prior to submission. Completion Date – This is a current process.

View Audit 386791

Finding 1173278 (2023-006)

Material Weakness 2023

Great Northwest Education Cooperative

ND

Reporting Equipment & Real Property Management Internal Control / Segregation of Duties

Contact Person – Benjamin Schafer, Executive Director Corrective Action Plan – The Cooperative has no plans to own any property going forward. However, should this situation occur in the future training will be provided for all employees involved with the grant. Completion Date – As needed.

View Audit 386791

Finding 1173203 (2023-001)

Material Weakness 2023

Keams Canyon Elementary School

AZ

Reporting Internal Control / Segregation of Duties

The School has hired a consultant to train and assist school personnel in internal controls and processing transactions. The School has hired a Business Manager and Human Resource Manager.

View Audit 386687

Finding 1173172 (2023-004)

Material Weakness 2023

Toledo Lucas County Homelessness Board

OH

Reporting Internal Control / Segregation of Duties

Finding 2023-004 – Single Audit Reporting Requirements Condition: Repeat finding from prior year 2022-004. Single Audit reporting packages must be submitted to the Federal Audit Clearinghouse within required timeframes. The FY 2023 submission deadline was September 30, 2024. The audit cited risk of ...

Finding 2023-004 – Single Audit Reporting Requirements Condition: Repeat finding from prior year 2022-004. Single Audit reporting packages must be submitted to the Federal Audit Clearinghouse within required timeframes. The FY 2023 submission deadline was September 30, 2024. The audit cited risk of penalties and potential loss of current or future funding due to delayed filing. Issued Federal Awards 12-31-2023 Corrective Action Plan: TLCHB has implemented a formal audit submission compliance process to ensure timely completion of future Single Audits and federal reporting. Corrective actions include: • Establishment of a formal annual audit timeline with required milestones for financial closeout, draft review, board approval, and submission. • Ongoing coordination with independent auditors to ensure timely fieldwork and audit completion. • Internal assignment of audit preparation responsibilities, including compilation of grant documentation and reconciled schedules. • Board oversight of audit progress through scheduled Finance Committee updates. • Immediate tracking of Federal Audit Clearinghouse submission requirements to ensure submission within required timeframes. Responsible Staff: Executive Director; Finance Manager; Board Treasurer/Finance Committee. Anticipated Completion Date: Implemented as of audit conclusion; audit timeline monitored annually.

View Audit 386633

Finding 1173171 (2023-003)

Material Weakness 2023

Toledo Lucas County Homelessness Board

OH

Internal Control / Segregation of Duties Reporting

Finding 2023-003 – Reporting Requirements Condition: Repeat finding from prior year 2022-003. TLCHB had policies identifying grant reporting requirements and deadlines, but reports were not submitted timely for multiple grants/contracts due to lapses in operational implementation. Issued Federal Awa...

Finding 2023-003 – Reporting Requirements Condition: Repeat finding from prior year 2022-003. TLCHB had policies identifying grant reporting requirements and deadlines, but reports were not submitted timely for multiple grants/contracts due to lapses in operational implementation. Issued Federal Awards 12-31-2023 Corrective Action Plan: TLCHB has implemented a structured reporting compliance system to ensure all required reports are submitted accurately and on time. Corrective actions include: • Development and maintenance of a centralized grant reporting calendar with deadlines for all funding sources. • Use of automated reminders and tracking logs for quarterly, annual, and reimbursement reporting requirements. • Monthly internal review meetings between finance and operations staff to confirm upcoming deadlines and submission readiness. • Quarterly reporting updates to the Finance Committee and Board to ensure governance-level oversight. • Documentation of reporting submission dates and retention of confirmation records for audit trail purposes. Responsible Staff: Grants Administrator; Finance Manager; Operations Manager; Executive Director. Anticipated Completion Date: Implemented as of audit conclusion; ongoing monthly monitoring.

View Audit 386633

Finding 1173170 (2023-002)

Material Weakness 2023

Toledo Lucas County Homelessness Board

OH

Subrecipient Monitoring Cash Management Reporting

Finding 2023-002 – Control Activities, Information and Communication, Monitoring (Federal Awards) Condition: Repeat finding from prior year 2022-002. Similar deficiencies impacted compliance for major federal programs due to untimely reconciliations, delayed reimbursement activity, and lack of timel...

Finding 2023-002 – Control Activities, Information and Communication, Monitoring (Federal Awards) Condition: Repeat finding from prior year 2022-002. Similar deficiencies impacted compliance for major federal programs due to untimely reconciliations, delayed reimbursement activity, and lack of timely reporting tied to federal award requirements. Issued Federal Awards 12-31-2023 Corrective Action Plan: TLCHB has strengthened internal controls specific to federal awards to ensure timely and accurate compliance. Corrective actions include: • Monthly reconciliation of grant revenue and expenditures to supporting documentation. • Timely preparation of reimbursement requests to ensure full utilization of available federal funding. • Improved internal oversight and segregation of duties to reduce risk of error or misstatement. • Finance Committee oversight of federal drawdowns, reporting schedules, and cash flow impacts. • Quarterly compliance check-ins to verify that all federal reporting and grant management requirements are met. Responsible Staff: Finance Manager; Grants Administrator; Executive Director; Compliance Specialist. Anticipated Completion Date: Implemented as of 2022 audit conclusion; ongoing quarterly review.

View Audit 386633

Finding 1173168 (2023-005)

Material Weakness 2023

Rmi Ports Authority

MH

Reporting Subrecipient Monitoring

SOP will be developed in alignment with contract terms and conditions, assigning responsible parties for each type of reporting, including SF-270 and SF-425 and others. A tracking system will be implemented and strictly monitored to ensure timely submission of these reports. Automated notifications ...

SOP will be developed in alignment with contract terms and conditions, assigning responsible parties for each type of reporting, including SF-270 and SF-425 and others. A tracking system will be implemented and strictly monitored to ensure timely submission of these reports. Automated notifications will be issued to responsible parties 60 days and 30 days in advance of each reporting deadline to prevent delays and maintain compliance.

View Audit 386627

Finding 1173046 (2023-002)

Material Weakness 2023

Spatial Informatics Group Natural Assets Laboratory

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.328 § 200.400 § 200.430

Audit Finding: 2023-002 – Lack of Documentation of Review and Approval Planned Corrective Action(s): SIG-NAL will enhance internal controls by implementing formal review and approval processes for payroll, expenses, and financial reporting. The organization will require documented evidence (digital ...

Audit Finding: 2023-002 – Lack of Documentation of Review and Approval Planned Corrective Action(s): SIG-NAL will enhance internal controls by implementing formal review and approval processes for payroll, expenses, and financial reporting. The organization will require documented evidence (digital or written) of all reviews and approvals and will maintain these records in a standardized, centralized system. The Finance Team will ensure that all controls are performed and documented in accordance with 2 CFR Part 200 requirements. Updated internal control policies and procedures adopted in 2025 address these requirements and are being fully implemented. Anticipated Completion Date ● March 2026 Responsible Party ● Director of Operations, with support from the Finance Team and Executive Director

View Audit 386516

Finding 1173025 (2023-007)

Material Weakness 2023

Yankton Sioux Tribe

SD

Reporting § 200.510

2023 - 007: Reporting: Preparation of the Schedule of Expenditures and Federal Awards (SEFA) (Repeat Finding:2019-007 and 2020-007, 2021-006 and 2022-008) Condition: During fiscal year 2023, the Governmental Department did not have sufficient controls to ensure the SEFA accurately reflected each awa...

2023 - 007: Reporting: Preparation of the Schedule of Expenditures and Federal Awards (SEFA) (Repeat Finding:2019-007 and 2020-007, 2021-006 and 2022-008) Condition: During fiscal year 2023, the Governmental Department did not have sufficient controls to ensure the SEFA accurately reflected each award’s federal expenditures. There were differences noted in reconciling expenditures from the original SEFA to the trial balance. These errors were corrected through adjustments proposed as part of the audit, and the final version of the SEFA reconciles to the Governmental Department’s general ledger. Corrective Action Plan: Management of the Tribe realizes the importance of the SEFA and will be sure that the SEFA matches the general ledger and accurately reflects each awards federal expenses. With moving reconciliation processes to monthly from annual this will greatly increase the accuracy of the SEFA.

View Audit 386455

Finding 1173018 (2023-006)

Material Weakness 2023

Yankton Sioux Tribe

SD

Reporting Significant Deficiency Internal Control / Segregation of Duties

2023 - 006: Reporting (Compliance; Internal Controls Over Compliance) (Repeat 2014-004, 2015-008, 2016-005, 2017-006, 2018-005 2019-006,2020-006, 2021-005 and 2022-007) Significant Deficiency ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Condition: During the testing of the rep...

2023 - 006: Reporting (Compliance; Internal Controls Over Compliance) (Repeat 2014-004, 2015-008, 2016-005, 2017-006, 2018-005 2019-006,2020-006, 2021-005 and 2022-007) Significant Deficiency ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Condition: During the testing of the reporting compliance requirement for ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds, we noted that the necessary reports were filed timely; however, no general ledger backup was provided to verify the accuracy of the reported numbers. Corrective Action Plan: The Governmental Department will work to establish procedures to ensure that all reports submitted to funding agencies are accurate, complete, and supported by reconciled documentation. These procedures will include reconciling Federal Financial Reports (SF-425) to the general ledger on a quarterly basis, as required by ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds, and verifying the accuracy of the Project and Expenditure Report and the Recovery Plan Performance Report as required for ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds. Additionally, The Governmental Department will review and incorporate program-specific reporting requirements into a formal policy to maintain compliance with federal guidelines. An internal audit process is being developed and personnel assigned. Forms will be developed to assist with the internal audit process to ensure a timely and consistent process will be followed.

View Audit 386455

Finding 1173016 (2023-004)

Material Weakness 2023

Yankton Sioux Tribe

SD

Reporting

2023 – 004: Reporting – Late Data Collection Form Submission (Repeat Finding: 2019-006, 2020-006, 2021-005, and 2022-005) Condition: The Governmental Department’s audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of June 30, 2024. Corrective Action Pl...

2023 – 004: Reporting – Late Data Collection Form Submission (Repeat Finding: 2019-006, 2020-006, 2021-005, and 2022-005) Condition: The Governmental Department’s audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of June 30, 2024. Corrective Action Plan: The Tribe is in the process of getting past audits caught up and will continue to add to the monthly process of making sure things are tied out on a monthly basis.

View Audit 386455

Finding 1172911 (2023-003)

Material Weakness 2023

Burke County Board of Education

GA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403

FA 2023-003 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Repeat of Prior Year Finding: Period of Performance Procurement and Susp...

FA 2023-003 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Repeat of Prior Year Finding: Period of Performance Procurement and Suspension and Debarment Material Weakness Material Noncompliance U.S. Department of Education Georgia Department of Education 84.027 - Special Education Grants to States 84.173 - Special Education Preschool Grants HO27A210073(Year: 2022), HO27A220073 (Year: 2023), HO27X220073 (Year: 2023) $28,390.10 FA 2022-003 Description: A review of expenditures and journal entries charged to the Special Education Cluster revealed that the School District's internal control procedures were not operating to ensure that appropriate reviews and approvals occurred and the School District's procurement procedures were followed. Corrective Action Plans: All journal entries related to the grant will be submitted by the Finance Director to the Director in charge of the grant for approval. Estimated Completion Date: June 30, 2026 Contact Person: Dr. Angela Williams, Superintendent Telephone: 706-554-5101 Email: amwilliams@burke.k12.ga.us

View Audit 386294

Finding 1172908 (2023-002)

Material Weakness 2023

Burke County Board of Education

GA

Equipment & Real Property Management Reporting § 200.303 § 200.313

FA 2023-002 Improve Controls over Equipment Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Repeat of Prior Year Finding: Equipment and Real Property Management Significa...

FA 2023-002 Improve Controls over Equipment Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Repeat of Prior Year Finding: Equipment and Real Property Management Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education Georgia Department of Education COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund S425D200012 (Year: 2021), S425U2100012 (Year: 2021) None Identified FA 2022-001 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over equipment and real property management as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: The Superintendent and Finance Director will develop an equipment listing for ESSERS and ARP equipment that consists of all required information, including a description, an identifying number, the source of funding, the title holder, the acquisition date, the cost, the percentage of federal participation in the project costs, the location, the use and condition, and any ultimate disposal data for each piece of equipment. The Superintendent and Finance Director will further coordinate with Principals and Directors to ensure that all equipment is accounted for by conducting a complete physical inventory at least once everytwo years. Estimated Completion Date: June 30, 2026 Contact Person: Dr. Angela Williams, Superintendent Telephone: 706-554-5101 Email: amwilliams@burke.kl2.ga.us

View Audit 386294

Finding 1172858 (2023-002)

Material Weakness 2023

Creating Housing Coalition

OR

Subrecipient Monitoring Reporting Significant Deficiency

Corrective Actions Planned To address the deﬁciency in internal controls over compliance with respect to reporting, CHC will implement the following corrective actions: CHC will implement a workﬂow process for federal grants that address speciﬁc steps and areas of responsibilities to meet grant repo...

Corrective Actions Planned To address the deﬁciency in internal controls over compliance with respect to reporting, CHC will implement the following corrective actions: CHC will implement a workﬂow process for federal grants that address speciﬁc steps and areas of responsibilities to meet grant reporting requirements; CHC will develop a grant procedure that outlines speciﬁc requirements of each grant that include supervisory review and reconciliation of data prior to submission.; Each Grant has a speciﬁc schedule for timely submission of reports. CHC plans to build a primary grant schedule that outlines each grant task, responsible member, milestones (if needed) and due date for each grant reporting cycle.; CHC will develop sta􀀁 training requirements that address federal and non-federal reporting responsibilities. Training will focus on the grant project manager, support sta􀀁, and other CHC board members to ensure comprehensive understanding of full disclosure. Responsible Person(s): CHC President, Rob Dibble as Primary; CHC Vice President Betsy Gordon as Backup Corrective Action Plan Dates: Schedule implementation starts: February 1, 2026; Staff training starts: March 1, 2026; Review process in effect starts: April 1, 2026

View Audit 386255

Finding 1172734 (2023-002)

Material Weakness 2023

Town of Guilderland

NY

HUD Housing Programs Reporting

Finding Reference: 2023-002 Compliance with Reporting to Housing and Urban Development Description: The financial information submission was not submitted timely. Recommendation: The Town should follow federal guidelines by submitting the audited financial statement to HUD through the REAC submissio...

Finding Reference: 2023-002 Compliance with Reporting to Housing and Urban Development Description: The financial information submission was not submitted timely. Recommendation: The Town should follow federal guidelines by submitting the audited financial statement to HUD through the REAC submission in a timely manner. Corrective Action: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. In addition, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these vents, the Town has filed the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting. Person(s) Responsible for Corrective Action: Darci Efaw, Comptroller & Jessica Gulliksen, Fiscal Officer Anticipated Completion Date for Corrective Action: The remaining audits that are left to become fully in compliance have been tentatively scheduled with the external auditors since 2022. The Town of Guilderland works as efficiently as possible with the auditors to complete these remaining audits.

View Audit 386023

Finding 1172732 (2023-001)

Material Weakness 2023

Town of Guilderland

NY

Reporting § 200.512 § 200.520

Finding Reference: 2023-001 Compliance with Reporting Under the Uniform Guidance Description: The data collection forms for the years 2019 through 2021 have not been submitted timely. Recommendation: The Town should follow federal guidelines by submitting the data collection form to the FAC in a tim...

Finding Reference: 2023-001 Compliance with Reporting Under the Uniform Guidance Description: The data collection forms for the years 2019 through 2021 have not been submitted timely. Recommendation: The Town should follow federal guidelines by submitting the data collection form to the FAC in a timely manner. Corrective Action: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. The Town also implemented a new accounting software during 2018 that caused significant delays in the monthly and year-end reporting. Lastly, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these vents, the Town has filed the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting. Person(s) Responsible for Corrective Action: Darci Efaw, Comptroller & Jessica Gulliksen, Fiscal Officer Anticipated Completion Date for Corrective Action: The remaining audits that are left to become fully in compliance have been tentatively scheduled with the external auditors since 2022. The Town of Guilderland works as efficiently as possible with the auditors to complete these remaining audits.

View Audit 386023

Finding 1172105 (2023-001)

Material Weakness 2023

Newburg Retirement Center, Inc.

CA

Reporting

We do not have the ability, internally or through the use of a qualified outside party, to independently prepare or review financial statements and related footnote disclosures. We also do not have the financial means to hire a qualified accounting staff to prepare or review financial statements, et...

We do not have the ability, internally or through the use of a qualified outside party, to independently prepare or review financial statements and related footnote disclosures. We also do not have the financial means to hire a qualified accounting staff to prepare or review financial statements, etc. We have outsourced certain routine accounting matters to an outside 3rd party bookkeeping firm which provides payroll reporting and payroll tax services, and some oversight of other various accounting matters as needed. The accounting staff that we do have (one person) is working to minimize the increased work at year-end by improving and enhancing internal accounting controls, systems and functions with greater efficiency and improved consistency. We continue to believe that this is helping.

View Audit 385257

Finding 1172039 (2023-005)

Material Weakness 2023

Juel Fairbanks Chemical Dependency Services

MN

Allowable Costs / Cost Principles Reporting § 200.400

Juel Fairbanks Chemical Dependency Services will implement signature approval of all timecards and invoices before the payroll and invoices are printed. Changes made to payroll and monthly reports being actual expenses started in Quarter 4 in 2023.

View Audit 385125

Finding 1171993 (2023-018)

Material Weakness 2023

Republic of the Marshall Islands

MH

Reporting Subrecipient Monitoring § 200.303

Condition 1: Compact financial reports are prepared by the Compact Accountant and reviewed by the Chief Accountant prior to submission to the Secretary of Finance. The existing Compact monitoring tool will be updated to include a tab to track reporting requirements. Condition 2a: Financial reports w...

Condition 1: Compact financial reports are prepared by the Compact Accountant and reviewed by the Chief Accountant prior to submission to the Secretary of Finance. The existing Compact monitoring tool will be updated to include a tab to track reporting requirements. Condition 2a: Financial reports will be uploaded onto Bisan after submitting to DOI. Condition 2b: Compact financial reports are prepared by the Compact Accountant and reviewed by the Chief Accountant for accuracy prior to submission to the Secretary of Finance. Condition 3: When creating a new SPG account, all relevant documents—including the NOA, budget narrative, and workplan— are uploaded to the FMIS prior to releasing the budget. Condition 4: A monitoring tool will be developed by the Budget Division and implemented immediately.

View Audit 385081

Finding 1171700 (2023-010)

Material Weakness 2023

Osage County

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Chairman of the Board of County Commissioners: The lack of cooperation and oversight during the prior County Clerk's administration left significant gaps that required immediate attention. The current leadership has made addressing these gaps a top priority. Together, we are: • meeting monthly to up...

Chairman of the Board of County Commissioners: The lack of cooperation and oversight during the prior County Clerk's administration left significant gaps that required immediate attention. The current leadership has made addressing these gaps a top priority. Together, we are: • meeting monthly to update procedures and build stronger internal controls, • developing and formalizing policies to ensure full compliance with federal grant requirements, • and improving communication between offices to ensure federal reporting is accurate and timely. Our collective commitment is to put permanent measures in place to prevent these issues from recurring and to uphold the highest level of compliance for all federal programs. County Clerk: I was not the County Clerk in office at this time. The County will comply with all aspects of grant reporting and requirements. The Officials will work together to put policies and procedures in place to ensure more accurate reporting. County Treasurer: The County Officers will work on better communication to more accurately report the SEFA funds.

View Audit 384730

Finding 1171699 (2023-009)

Material Weakness 2023

Osage County

OK

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

Chairman of the Board of County Commissioners: These findings trace back to gaps under the prior Clerk's administration and her lack of cooperation with the Board of County Commissioners, but our focus is on fixing the problems, not dwelling on them. Under the current leadership, the Board of County...

Chairman of the Board of County Commissioners: These findings trace back to gaps under the prior Clerk's administration and her lack of cooperation with the Board of County Commissioners, but our focus is on fixing the problems, not dwelling on them. Under the current leadership, the Board of County Commissioners, the new County Clerk and the other elected officials have made addressing these control weaknesses a priority. Together, we are: • strengthening county-wide policies and procedures to meet federal compliance requirements • improving communication and oversight to ensure accurate and timely federal reporting • and establishing clear standards and training for all reporting officers to prevent inaccurate or untimely reporting. Our collective goal is to build a stronger, more accountable system that ensures federal programs are managed with the highest level of integrity. County Clerk: I was not the County Clerk in office at this time. Ensure that the County has standards in place that will deter inaccurate and untimely reporting. In addition, those reporting have the knowledge and understanding to properly report. County Treasurer: The County Officers will work on better communication to more accurately report the Schedule of Expenditures of Federal Awards (SEFA) funds.

View Audit 384730

Finding 1171328 (2023-005)

Material Weakness 2023

Healing Action Network Inc

MO

Reporting Cash Management § 200.302

View ofResponsible Officials and Planned CorrectiveActions:Managementacknowledges this findingrelated to federalaward financialmanagementduringfiscalyear 2023.Drawdownswere previouslymanaged by theorganization’s externalaccounting firm,and internalreviewbystaffnolongerwith theorganization was notsuf...

View ofResponsible Officials and Planned CorrectiveActions:Managementacknowledges this findingrelated to federalaward financialmanagementduringfiscalyear 2023.Drawdownswere previouslymanaged by theorganization’s externalaccounting firm,and internalreviewbystaffnolongerwith theorganization was notsufficiently consistent.These issues were a keyfactorin management’sdecisionto endtherelationship with theprioraccounting firm. We transitioned all drawdown and reimbursement responsibilities internally. We required management review and initialing of all drawdowns prior to submission. We implemented standardized reconciliation processes tying drawdowns to the general ledger by reporting period. We retained all drawdown support directly within QuickBooks to document how totals were calculated. We developed grant-specific allocation roadmaps. We established a centralized grant file system for all federal financial documentation. We engaged a new accounting firm for compliance support and oversight. All drawdowns and reimbursements are reviewed and approved by the Executive Director prior to submission, with ongoing oversight from the accounting firm. Corrective actions have been implemented and are operating on an ongoing basis.

View Audit 384599

Corrective Action Plans

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