Corrective Action Plans

Finding 517189 (2023-005)

Material Weakness 2023

Project Hood Communities Development Corporation

IL

Reporting

Management will review its financial and grant management policies to ensure that all grants are appropriately reviewed to determine if there is a federal funding component and if so, that all necessary information is obtained. Additionally, management will seek confirmation from its funders regardi...

Management will review its financial and grant management policies to ensure that all grants are appropriately reviewed to determine if there is a federal funding component and if so, that all necessary information is obtained. Additionally, management will seek confirmation from its funders regarding federal grant spending on an annual basis.

View Audit 335152

Finding 517187 (2023-001)

Material Weakness 2023

Boys and Girls Clubs of the Midlands

NE

Reporting

Action(s) Taken or Planned on the Finding: Our plan to correct the general ledger system and accurately account for transactions going forward is as follows: 1.) Hire an experienced Chief Financial Officer to implement best practices within the organization’s accounting function. 2.) Develop process...

Action(s) Taken or Planned on the Finding: Our plan to correct the general ledger system and accurately account for transactions going forward is as follows: 1.) Hire an experienced Chief Financial Officer to implement best practices within the organization’s accounting function. 2.) Develop processes to ensure that significant balance sheet accounts, including cash, investments, and receivables, are reviewed and reconciled each month. 3.) Hire a general ledger specialist whose primary focus will be on accounting for and reconciling receivable balances. These steps will allow us to account for transactions accurately and report correct financial statement balances. Anticipated Completion Date: The new Chief Financial Officer started September 30, 2024. The implementation of new processes and procedures will begin in December 2024 and once established will continue indefinitely. The hiring process for the additional staff is expected to commence in December 2024.

View Audit 335142

Finding 517156 (2023-002)

Significant Deficiency 2023

Stone County, Missouri

MO

Reporting Subrecipient Monitoring

County officers and employees have diligently tried to maintain sufficient records so that the SEFA can be accurately completed. The County Clerk is working toward capturing grant transactions in a manner sufficient to readily report the necessary information required on the SEFA by the next audit p...

County officers and employees have diligently tried to maintain sufficient records so that the SEFA can be accurately completed. The County Clerk is working toward capturing grant transactions in a manner sufficient to readily report the necessary information required on the SEFA by the next audit period. The telephone number for the County Clerk is (417) 357-6127.

View Audit 335113

Finding 517142 (2023-002)

Significant Deficiency 2023

Big Sky Economic Development Corporation

MT

Matching / Level of Effort / Earmarking Eligibility Period of Performance § 200.303 § 200.307

Financial Reporting and Review Process Description of the Finding: BSEDC did not have a secondary review process over the required financial reporting to Federal EDA. The lack of a secondary review process allowed for errors and omissions to go undetected, thus resulting in omission of $3,614 of loa...

Financial Reporting and Review Process Description of the Finding: BSEDC did not have a secondary review process over the required financial reporting to Federal EDA. The lack of a secondary review process allowed for errors and omissions to go undetected, thus resulting in omission of $3,614 of loan origination fee income and interest income from federal program income calculations. Planned Corrective Actions: BSEDC’s Senior Director of Finance and Director of Business Finance/Program Finance Director have implemented processes for the Senior Director of Finance to perform a secondary review of the required reporting to Federal EDA before it is submitted. Timeline for Completion: BSEDC implemented the secondary review process in October 2024 with the completion and submission of the FY24 annual report to Federal EDA. Responsible Person or Party: BSEDC’s Senior Director of Finance and Director of Business Finance/Program Finance Director are both responsible for ensuring that the secondary review is complete before submitting reporting to Federal EDA.

View Audit 335033

Finding 517141 (2023-001)

Significant Deficiency 2023

Big Sky Economic Development Corporation

MT

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Eligibility § 200.501 § 200.512

Finding No. 2023-001: Compliance with Single Audit Requirements Description of the Finding: Big Sky Economic Development Corporation, Inc. (BSEDC) did not engage to conduct a single audit for FY23 despite meeting the expenditure threshold, and the required audit report was not submitted within the p...

Finding No. 2023-001: Compliance with Single Audit Requirements Description of the Finding: Big Sky Economic Development Corporation, Inc. (BSEDC) did not engage to conduct a single audit for FY23 despite meeting the expenditure threshold, and the required audit report was not submitted within the prescribed due dates. This oversight necessitated the reissuance of the FY23 financial statement audit to complete and issue a single audit. Planned Corrective Actions: BSEDC’s Senior Director of Finance engaged with an independent auditor to complete the single audit for FY23 and re-issue the financial statement audit which was missed during the performance of the FY23 financial statement audit due to the Senior Director of Finance and the parties they engaged to perform the audit not having a clear understanding of the calculation for federal expenditures for the federal revolving loan fund. The Senior Director of Finance now has a clear understanding of the requirements for the calculation and reporting of federal expenditures in the Schedule Expenditures of Federal Awards as it relates to the federal revolving laon fund. Timeline for Completion: BSEDC engaged with an independent auditor to complete the single audit for FY23 and reissue the FY23 financial statement audit in June 2024. Expected completion is November 2024. Responsible Person or Party: BSEDC’s Senior Director of Finance is responsible for implementing the corrective action.

View Audit 335033

Finding 517099 (2023-016)

Material Weakness 2023

Guam Department of Education

GU

Reporting Subrecipient Monitoring

Finding No.: 2023-016 Federal Agency: U.S. Department of Education AL Program: 84.425 Education Stabilization Fund Area: Reporting Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE disagrees with the finding. Annual reports are prepared at a point in time. GDOE submitted the require...

Finding No.: 2023-016 Federal Agency: U.S. Department of Education AL Program: 84.425 Education Stabilization Fund Area: Reporting Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE disagrees with the finding. Annual reports are prepared at a point in time. GDOE submitted the required annual reports for ESF I, ESF II, and ARP on May 23, 2023. Auditors referencing figures in the annual report should also be reconciling to the same period covered and utilized in the financial reporting, as transactions and adjustments occur in the system after the reports are submitted. Plan of action and completion date: GDOE disagrees with the finding but will continue to monitor all federal financial reporting for accuracy and timely submission per the grant requirements.

View Audit 334970

Finding 517096 (2023-013)

Material Weakness 2023

Guam Department of Education

GU

Subrecipient Monitoring Reporting

Finding No.: 2023-013 Federal Agency: U.S. Department of Education AL Program: 84.403 Consolidated Grant to the Outlying Areas Federal Award No.: S403A220002 Area: Reporting Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE disagrees with the finding. GDOE is required to submit an a...

Finding No.: 2023-013 Federal Agency: U.S. Department of Education AL Program: 84.403 Consolidated Grant to the Outlying Areas Federal Award No.: S403A220002 Area: Reporting Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE disagrees with the finding. GDOE is required to submit an annual report that includes financial and program performance information relative to Consolidated Grants (CG). GDOE’s FFY 2022 CG Quarterly Report, dated October 31, 2023, reported a total expenditure amount that differs from accounting records by $3.5 million. The information cited in the finding references data from a quarterly monitoring tool, which is used for internal tracking and management purposes. However, GDOE is only required to submit programmatic and financial data in its annual report as required in 34 CFR 76.132(a)(5) and further reiterated in the criteria of this finding. The official reporting obligation is limited to the data submitted in the Annual Performance Report (APR). Plan of action and completion date: GDOE disagrees with the finding. However, to ensure the proper enforcement of monitoring controls and allow for a more accurate tool used for internal tracking and management purposes, the Federal Programs Division will remove the cited financial information from its quarterly reports. To best capture this information, the Federal Programs Division will now require this information be submitted and certified by the GDOE accounting team.

View Audit 334970

Finding 517094 (2023-011)

Significant Deficiency 2023

Guam Department of Education

GU

Questioned Costs Period of Performance Procurement, Suspension & Debarment

Finding No.: 2023-011 Federal Agency: U.S. Department of Education AL Program: 84.403 Consolidated Grant to the Outlying Areas Area: Period of Performance Questioned Costs: $11,004 Views of Auditee and Corrective Actions: GDOE disagrees with condition 1 related to FY 2024 purchase orders (PO). GDOE ...

Finding No.: 2023-011 Federal Agency: U.S. Department of Education AL Program: 84.403 Consolidated Grant to the Outlying Areas Area: Period of Performance Questioned Costs: $11,004 Views of Auditee and Corrective Actions: GDOE disagrees with condition 1 related to FY 2024 purchase orders (PO). GDOE PO 20240171 is a copy over of the third-party fiduciary agent (TPFA) PO 20230010 which was issued in December 2022, within the CG 21 period of performance. GDOE acknowledges that the re-issued GDOE purchase order was not timely processed, however the purchase order which encumbered the funds occurred in the appropriate performance period. Additionally, relative to payroll, FPD requests a list (i.e. Staffing Pattern) of all Federally funded personnel from HR. FPD distributes the list to CG Project Leads to validate and compare to the Federal Roster as approved in the Consolidated Grants (CG) Application. The list is updated to make any corrections necessary. Once validated by Project Leads and FPD, HR is given a memo requesting to change/correct the funding year to the new grant award. In GDOE’s Munis system, if the Human Resources (HR) employee salary records are not accurately updated, GDOE payroll will reflect dated pay tables until such time HR makes the appropriate updates based on project lead requests to update accounts to current grant year. GDOE recorded journal entries to transfer the improperly charged payroll expenditure to the appropriate grant year. Plan of action and completion date: The GDOE will perform a monthly review of all transactions to ensure charges are recorded in the appropriate grant year. Additionally, Grant Project Managers and Program Coordinators will work with the HR and Business Office any changes to accounts charged for federally funded payroll expenditures. IAO now provides an independent review of drawdown requests - a control that will help prevent liquidation after applicable period of performance Plan to monitor and responsible officials: Financial Affairs under the leadership of the Deputy of Finance and Administrative Services, Morgan W. Paul, and the GDOE Comptroller (vacant), will ensure an accountant is monitoring the expenditures of federal grants and the corresponding periods of performance and liquidation periods. Grant Project Managers and Federal Compliance review team will also provide timely communication for changes in grant year funding to HR relative to federal payroll.

View Audit 334970 Questioned Costs: $1

Finding 517090 (2023-009)

Material Weakness 2023

Guam Department of Education

GU

Questioned Costs Period of Performance Procurement, Suspension & Debarment

Finding No.: 2023-009 Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education Grants to States Area: Period of Performance Questioned Costs: $80,983 Views of Auditee and Corrective Actions: GDOE agrees with Condition 1 questioned costs of $560. The questioned charges are re...

Finding No.: 2023-009 Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education Grants to States Area: Period of Performance Questioned Costs: $80,983 Views of Auditee and Corrective Actions: GDOE agrees with Condition 1 questioned costs of $560. The questioned charges are related to TPFA purchase orders issued in fiscal year 2019, which falls outside of the period of performance. The expenditure for the 2019 purchase order was transferred from the TPFA Munis and recorded in the incorrect GDOE Munis account. GDOE disagrees with Condition 2 questioned costs of $18,041. In line with federal regulations, GDOE paid (liquidated) the obligations in question on January 4 and 26, 2024, which is before the liquidation end date of January 28, 2024.E&Y auditors are citing GDOE for the issued checks clearing the bank after the liquidation end date, however, liquidation occurs when the recipient draws funds from the grants management system and pays obligations and not specifically when checks clear the bank. GDOE agrees with Condition 2 $62,382 questioned costs. While GDOE Munis system has recorded expenses of $62,382 related to Special Education (SPED) obligations, funds were not drawn for these expenditures. In GDOE’s federal review process, drawdowns are reviewed in alignment with specific conditions for allowability and in compliance with period of performance timelines. The identified funds were not expended from SPED grants. To correct this reporting deficiency, GDOE will record journal entries to transfer the expenditures to appropriate funding sources. Similarly, GDOE improperly charged $3.1 million in payroll expenditures to SPED grants after the period of performance. Subsequently, GDOE corrected this finding by making the appropriate journal entries to transfer the improperly charged payroll expenditure to the appropriate grant year. Plan of action and completion date: The GDOE will perform a monthly review of all transactions to ensure charges are recorded in the appropriate grant year. Additionally, Grant Project Managers and Program Coordinators will timely communicate to the Human Resources and Business Office any changes to accounts charged for federally funded payroll expenditures. The IAO now provides an independent review of drawdown requests - a control that will help prevent liquidation after applicable period of performance Plan to monitor and responsible officials: Financial Affairs under the leadership of the Deputy of Finance and Administrative Services, Morgan W. Paul, and the GDOE Comptroller (vacant), will ensure an accountant is monitoring the expenditures of federal grants and the corresponding periods of performance and liquidation periods. Grant Project Managers and Federal Compliance review team will also provide timely communication for changes in grant year funding to HR relative to federal payroll.

View Audit 334970 Questioned Costs: $1

Finding 517083 (2023-006)

Significant Deficiency 2023

Guam Department of Education

GU

Reporting School Nutrition Programs

Finding No.: 2023-006 Federal Agency: U.S. Department of Agriculture AL Program: 10.555 Child Nutrition Cluster Federal Award No.: 7GU300GUB Area: Reporting Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE agrees with the finding. GDOE submitted monthly reimbursement claims for mea...

Finding No.: 2023-006 Federal Agency: U.S. Department of Agriculture AL Program: 10.555 Child Nutrition Cluster Federal Award No.: 7GU300GUB Area: Reporting Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE agrees with the finding. GDOE submitted monthly reimbursement claims for meals and snacks served to eligible students beyond the required 60-day reporting period and did not report sub awards of $30,000 or more to the Federal Funding Accountability and Transparency Act Sub Award Reporting System (FSRS) in FY 2023. Plan of action and completion date: At the start of FY 2024, the CNP Office added personnel to the processing of claims activity. The additional personnel to the process is to ensure the requests are reviewed and processed in a timely manner before transmitting to the GDOE Business Office for reimbursement draw and payment processing. After the transmission, the CNP Office will follow-up and confirm, via email, with the assigned personnel conducting the draws, that the requested draw/payment for claims reimbursement are completed in a timely manner. In addition, the Child Nutrition Programs Office will request for confirmation from the responsible personnel within the Business Office that the required Subaward report is submitted and posted to the respective SEFA to the FSRS. Plan to monitor and responsible officials: The CNP State Administrator, Franklin Cruz, and the Comptroller will ensure that claims are submitted and processed timely.

View Audit 334970

Finding 517081 (2023-004)

Material Weakness 2023

Guam Department of Education

GU

Reporting School Nutrition Programs Eligibility

Finding No.: 2023-004 Federal Agency: U.S. Department of Agriculture AL Program: 10.555 Child Nutrition Cluster Federal Award No.: 7GU300GUB Area: Eligibility Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE agrees with the finding. GDOE did not published School Year 2022-2023 elig...

Finding No.: 2023-004 Federal Agency: U.S. Department of Agriculture AL Program: 10.555 Child Nutrition Cluster Federal Award No.: 7GU300GUB Area: Eligibility Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE agrees with the finding. GDOE did not published School Year 2022-2023 eligibility notifications for the community eligibility provision to the GDOE website by May 1, 2023 as required by the National School Lunch Act (NSLA). GDOE Child Nutrition Program (CNP) division is aware of the requirement and has publicly posted eligibility notifications to ensure compliance to NSLA. GDOE does not anticipate this will be an audit finding moving forward. Plan of action and completion date: The CNP Office has incorporated a calendar reminder within the CNP Office and updated the internal calendar of report due dates to facilitate the timely upload of the required information to the GDOE CNP website. Plan to monitor and responsible officials: The CNP State Administrator, Franklin Cruz, will ensure that CEP eligibility notifications are posted to the GDOE website by May 1 of every year to be in compliance with the reporting requirements of the NSLA.

View Audit 334970

Finding 517041 (2023-004)

Material Weakness 2023

Methodist Services

PA

Reporting Procurement, Suspension & Debarment Subrecipient Monitoring

Finding #2023-004 – Material Weakness – Reporting 93.558 Temporary Assistance for Needy Families – Out of School Time Program 93.600 Head Start Untimely Submission of Required Reports Condition The Organization is required to submit quarterly financial and performance reports. The total population ...

Finding #2023-004 – Material Weakness – Reporting 93.558 Temporary Assistance for Needy Families – Out of School Time Program 93.600 Head Start Untimely Submission of Required Reports Condition The Organization is required to submit quarterly financial and performance reports. The total population was eight reports and of those four were selected for testing. These financial and performance reports were not submitted to the granting agencies within the deadlines established by the terms and conditions of the federal awards. Recommendation We recommend that the Organization strengthen its internal controls to ensure that all required reports are submitted to granting agencies on time. Management should implement a centralized system to track reporting deadlines and designate responsible personnel to monitor and ensure compliance with these deadlines. Additionally, periodic reviews of the reporting process should be conducted to identify any potential issues and address them proactively. Management’s Corrective Action Plan The Organization agrees with this finding and has begun implementing corrective actions to ensure timely submission of required reports. The organization is in the process of developing a reporting schedule and assigning dedicated personnel to monitor deadlines. Contact Person: Cynthia Benton, Chief Financial Officer Anticipated Completion Date: June 30, 2024

View Audit 334930

Finding 516969 (2023-002)

Material Weakness 2023

Spirit of Soccer, Inc.

PA

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management

Response - Management agrees with the recommendation and will continue to work at implementing the necessary components of the recommendation. New board members have come aboard and are working to implement changes. A finance committee has been established (independent of the CEO) and their role wil...

Response - Management agrees with the recommendation and will continue to work at implementing the necessary components of the recommendation. New board members have come aboard and are working to implement changes. A finance committee has been established (independent of the CEO) and their role will be to ensure the adoption and recommendations of the CAP to ensure transparency and accountability. A bookkeeper was added March 2021 as another tier of financial control, along with CEO handing over some financial duties to the financial advisor and bookkeeper. Regular meetings are held by bookkeeper, financial advisor, and finance committee member of the Board. Please note though, that the small size of our staff, precludes the total elimination of this weakness.

View Audit 334894

Finding 516940 (2023-005)

Material Weakness 2023

Oakland Livingston Human Service Agency

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

The Agency agrees with this finding. As part of the subaward review process, the Chief Financial Officer will ensure that first tier subawards are checked to see if FFATA reporting is needed based on the award amount. If FFATA reporting is required, the Chief Financial Officer will assign this tas...

The Agency agrees with this finding. As part of the subaward review process, the Chief Financial Officer will ensure that first tier subawards are checked to see if FFATA reporting is needed based on the award amount. If FFATA reporting is required, the Chief Financial Officer will assign this task to the Assistant Director for Financial Compliance to ensure that reporting is completed to the FFATA Reporting System FSRS.

View Audit 334839

Finding 516935 (2023-006)

Material Weakness 2023

Oakland Livingston Human Service Agency

MI

Subrecipient Monitoring Material Weakness Reporting § 200.501 § 200.512 § 200.514

We agree with this finding. The Chief Financial Officer in collaboration with the Assistant Director for Finance and the Assistant Director for Financial Compliance will set a calendar at the end of the fiscal year to ensure timely closeout of the books that will allow ample time to engage and comp...

We agree with this finding. The Chief Financial Officer in collaboration with the Assistant Director for Finance and the Assistant Director for Financial Compliance will set a calendar at the end of the fiscal year to ensure timely closeout of the books that will allow ample time to engage and complete the audit prior to the deadline for the FAC filing.

View Audit 334839

Finding 516934 (2023-004)

Material Weakness 2023

Oakland Livingston Human Service Agency

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

The Agency agrees with this finding. As part of the subaward review process, the Chief Financial Officer will ensure that first tier subawards are checked to see if FFATA reporting is needed based on the award amount. If FFATA reporting is required, the Chief Financial Officer will assign this tas...

The Agency agrees with this finding. As part of the subaward review process, the Chief Financial Officer will ensure that first tier subawards are checked to see if FFATA reporting is needed based on the award amount. If FFATA reporting is required, the Chief Financial Officer will assign this task to the Assistant Director for Financial Compliance to ensure that reporting is completed to the FFATA Reporting System FSRS.

View Audit 334839

Finding 516920 (2023-001)

Material Weakness 2023

City of Tacoma

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Material Weakness

The City is fully committed to establishing and maintaining robust internal controls to ensure compliance with federal requirements, particularly in the administration of federal grant programs. Reporting: To meet Federal Funding and Transparency Act (FFATA) reporting requirements, the City will tak...

The City is fully committed to establishing and maintaining robust internal controls to ensure compliance with federal requirements, particularly in the administration of federal grant programs. Reporting: To meet Federal Funding and Transparency Act (FFATA) reporting requirements, the City will take the following actions: Update training material and implement annual training for all Accounting staff and City departments managing federal grants. Update and distribute monthly email to departments to clarify the required information for FFATA filing and require responses with supporting documentation for review. Periodically review federal reporting requirements for any updates and make adjustments as needed, utilizing resources such as the State Auditor’s Office (SAO) Newsletter, conferences, and trainings. Wage Rate Requirement: To meet Davis Bacon Act reporting requirements, the City will incorporate the verbiage from 29 CFR 5.5(a) in full into specifications, as applicable, which will be incorporated into the resulting contracts.

View Audit 334833

Finding 516898 (2023-003)

Significant Deficiency 2023

Comprehensive Community Solutions, INC

IL

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

Finding Number: 2023-003 Finding Name: Data Collection Form Late Submission Finding Synopsis: The organization did not submit the December 31, 2023 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. Action Steps: The late submission was due to switching...

Finding Number: 2023-003 Finding Name: Data Collection Form Late Submission Finding Synopsis: The organization did not submit the December 31, 2023 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. Action Steps: The late submission was due to switching audit service providers. Systems and procedures are already in place to ensure timely completion of audit and submission of the audit package to the Federal Audit Clearinghouse. Management is now aware that when switching audit firms we will have to allocate more time for the new firm to get familiar with the agency. Contact Person(s): William Chatman, Executive Director/CEO, 815-963-6236 Claudia Seijas, Director of Finance, 815-963-6236 Anticipated Completion Date: Continues

View Audit 334793

Finding 516868 (2023-004)

Material Weakness 2023

Metropolitan Park District of the Toledo Area

OH

Reporting Allowable Costs / Cost Principles § 200.328

The position of Grants Coordinator has been created and filled to handle grants management functions which will ensure proper quarter end dates and expenditures appropriate for the period are reported. Under the new process, the Grant Coordinator collaborates with the Construction Financial Adminis...

The position of Grants Coordinator has been created and filled to handle grants management functions which will ensure proper quarter end dates and expenditures appropriate for the period are reported. Under the new process, the Grant Coordinator collaborates with the Construction Financial Administrator to complete forms which are then reviewed with the Director of Grants and CFO prior to submission.

View Audit 334765

Finding 516865 (2023-001)

Significant Deficiency 2023

Bancroft Global Development

DC

Subrecipient Monitoring Reporting

Views of Responsible Official and Corrective Action Plan: We concur with the finding that we did not file a FFATA subaward report at the required time. This oversight was in part because the awarding agency did not include the reporting requirement in the award documents. When we became aware of ove...

Views of Responsible Official and Corrective Action Plan: We concur with the finding that we did not file a FFATA subaward report at the required time. This oversight was in part because the awarding agency did not include the reporting requirement in the award documents. When we became aware of oversight, we were unable to comply by submitting the report to www.USASpending.gov because the awarding agency had not fulfilled its requirement under 2 CFR 170.200 to register the award. This State Department action is a necessary precondition to meeting our FFATA reporting requirement. Going forward, we will implement policies and procedures that ensure that (1) we file timely FFATA reports for applicable subawards or, in the case such a submission is again not possible, (2) document our requests to the awarding agency to register the award thereby enabling us to comply. Name and Title of Responsible Official: Greg Joachim, Executive Director Planned Completion Date: Immediately.

View Audit 334752

Finding 516766 (2023-004)

None 2023

Holy Names University

CA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Given staff & contract staff turnover during the year, required financial aid reporting requirements were late, this will not be an issue moving forward as the University ceased participation in all federal financial aid programs and is expected to fully transition to a scholarship granting organi...

Given staff & contract staff turnover during the year, required financial aid reporting requirements were late, this will not be an issue moving forward as the University ceased participation in all federal financial aid programs and is expected to fully transition to a scholarship granting organization.

View Audit 334723

Finding 516749 (2023-002)

Significant Deficiency 2023

Pennington County

MN

Reporting

Name of Contact Person Responsible for Corrective Action: County Board and Jennifer Herzberg, County Auditor/Treasurer Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and re...

Name of Contact Person Responsible for Corrective Action: County Board and Jennifer Herzberg, County Auditor/Treasurer Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Comments: The County Auditor/Treasurer will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in our corrective action plan. Anticipated completion date: December 31, 2024

View Audit 334722

Finding 516660 (2023-004)

Significant Deficiency 2023

Shannon County, Missouri

MO

Reporting Internal Control / Segregation of Duties

The Treasurer is preparing and reporting COVID-19 funds and will work with the County Clerk to ensure correct reporting in the future. The expected implementation date will be in the next reporting cycle of April 2024.

View Audit 334643

Finding 516658 (2023-001)

Significant Deficiency 2023

Envision Community Services INC

IL

Reporting Internal Control / Segregation of Duties

We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of direc...

We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of directors review the monthly financial reports provided by the accountant so that all board members understand the financial position and results of activities of ECS on a regular and consistent basis. Finally, we will develop a transition plan with procedures requiring that whomever is responsible for the accounting and financial reporting function for ECS reconcile all financial accounts and close the financial records for the month prior to departure to ensure a smooth transition ECS’s accounting and financial reporting function to the next person responsible for its maintenance

View Audit 334636

Finding 516598 (2023-003)

Significant Deficiency 2023

Southwestern Wisconsin Community Action Program, Inc.

WI

Reporting

Auditor's Recommendation: We recommend Southwestern Wisconsin Community Action Program, Inc. and Subsidiaries implement additional controls over reporting including, but not limited to, training staff on the Head Start reporting deadlines, to be in compliance with reporting requirements and deadline...

Auditor's Recommendation: We recommend Southwestern Wisconsin Community Action Program, Inc. and Subsidiaries implement additional controls over reporting including, but not limited to, training staff on the Head Start reporting deadlines, to be in compliance with reporting requirements and deadlines. Corrective Action: SWCAP has discussed with their outsourced accounting firm who will be responsible for the filing. It was determined that management will submit the filing going forward and created calendar system with automated reminders to notify management and key team members of upcoming reporting deadlines to ensure they are completed and filed on time. Responsible for Corrective Action: Operations Manager and outsourced accounting firm Anticipated Completion Date: Completed as of December 2024.

View Audit 334558

Corrective Action Plans

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