Corrective Action Plans

Finding 507793 (2023-002)

Significant Deficiency 2023

CA

Subrecipient Monitoring Reporting Significant Deficiency

Moving forward, the District will ensure that all items reported to various agencies, including the California Department of Education, are supported and are retained to external review.

View Audit 328293

Finding 507058 (2023-014)

Significant Deficiency 2023

The Howard University

DC

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302

Name of Responsible Individual: Brenda Willis, Senior Executive Director of Financial Grants & Contracts Corrective Action: The internal control procedures for federal expenditures will be reviewed and updated to ensure that they comply with federal regulations such as the Uniform Guidance (2 CFR ...

Name of Responsible Individual: Brenda Willis, Senior Executive Director of Financial Grants & Contracts Corrective Action: The internal control procedures for federal expenditures will be reviewed and updated to ensure that they comply with federal regulations such as the Uniform Guidance (2 CFR 200) and the Federal Acquisition Regulation (“FAR”). The roles and responsibilities of staff involved in managing and reviewing federal expenditures will be explicitly defined. All personnel handling federal funds will be trained on policies, compliance requirements, and how to detect red flags in grant activity. The approval workflow for federal expenditures will be assessed and updated by adding Sponsored Programs Office to the approval path to assist in preventing fraud and ensure compliance with regulations. The internal controls will be updated by December 2024 and training will commence in early 2025 Anticipated Completion Date: December 31, 2024

View Audit 328267 Questioned Costs: $1

Finding 507052 (2023-013)

Significant Deficiency 2023

The Howard University

DC

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

Name of Responsible Individual: Brenda Willis, Senior Executive Director of Financial Grants & Contracts Corrective Action: Howard University is implementing the billing and reporting modules in the Workday ERP to significantly reduce manual reconciliations and improve accuracy in financial reporti...

Name of Responsible Individual: Brenda Willis, Senior Executive Director of Financial Grants & Contracts Corrective Action: Howard University is implementing the billing and reporting modules in the Workday ERP to significantly reduce manual reconciliations and improve accuracy in financial reporting. The reporting errors identified by the auditors have been adjusted and the reporting corrected. A more detailed review of the billing has been implemented and a more formally documented review process is being developed. It is expected to be completed by December 2024. Anticipated Completion Date: December 31, 2024

View Audit 328267

Finding 506686 (2023-012)

Significant Deficiency 2023

The Howard University

DC

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

Name of Responsible Individual: Brenda Willis, Senior Executive Director of Financial Grants & Contracts and Warren Petty, Chief Human Resource Officer Corrective Action: The certificates listed in the finding were untimely because the employees’ costing allocations were not entered into the system...

Name of Responsible Individual: Brenda Willis, Senior Executive Director of Financial Grants & Contracts and Warren Petty, Chief Human Resource Officer Corrective Action: The certificates listed in the finding were untimely because the employees’ costing allocations were not entered into the system timely. As a result, their earnings were not allocated to grants when the certification process was run, and the employees did not receive their certificates. The employees did receive certificates once costing allocations were updated and the labor cost transfer requests were submitted. The following corrective actions have been put in place to address this finding. A task force led by Human Resources and Grants and Contracts is reviewing the employee cost allocation process with a focus on improving timeliness and accuracy. Employee cost allocations dictate how earnings are to be allocated between internal departmental codes and sponsored projects. Cost allocations directly impact effort certifications in addition to billing and reporting, and they are imperative for resolving this finding. Committee meetings occur bi-weekly to resolve concerns relating to the cost allocation process and to discuss additional business process updates/ changes as necessary. Cost center managers and other employees responsible for submitting costing allocations will receive additional training on how the costing allocations must be entered into Workday and on the importance of timely submissions. Updates to the effort certification business process were tested and migrated to the production environment as of July 1, 2023. The updates expand the pool of secondary approvers by adding Principal Investigators to the process. Anticipated Completion Date: June 30, 2025

View Audit 328267

Finding 505595 (2023-007)

Significant Deficiency 2023

The Howard University

DC

Internal Control / Segregation of Duties Reporting Special Tests & Provisions

Name of Responsible Individual: Edward Harper, Senior Associate Director of Financial Aid Corrective Action: The Assistant and Associate Director of Financial Aid will do a bi-semester review of V4 verification documents to ensure the updated policies and procedures are being followed. Financial Ai...

Name of Responsible Individual: Edward Harper, Senior Associate Director of Financial Aid Corrective Action: The Assistant and Associate Director of Financial Aid will do a bi-semester review of V4 verification documents to ensure the updated policies and procedures are being followed. Financial Aid counselors have received training on this updated policy over two sessions in February 2024 and March 2024. Anticipated Completion Date: The policy and procedure for V4 verification intake was updated in February 2024 and the training of Financial Aid Counselors occurred in February and March 2024. There will be annual training of Financial Aid Counselors on following appropriate verification procedures as needed. The Associate Director for Compliance performed a review of V4 verification documents processed by Financial Aid Counselors in March 2024 and June 2024. All V4 verification documents received after the training followed the updated policy and procedure. Another review of V4 verification will be completed in September 2024 and any additional training required will be scheduled.

View Audit 328267

Finding 505588 (2023-006)

Significant Deficiency 2023

The Howard University

DC

Student Financial Aid Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking

Name of Responsible Individual: Ben Carmichael, Associate Director for Compliance, Roderick Johnson, Assistant Director for Compliance, Robert Muhammad, Executive Director of Financial Aid and Robin Whitfield, Associate VP for Finance & Bursar Corrective Action: It was discovered in December 2021 t...

Name of Responsible Individual: Ben Carmichael, Associate Director for Compliance, Roderick Johnson, Assistant Director for Compliance, Robert Muhammad, Executive Director of Financial Aid and Robin Whitfield, Associate VP for Finance & Bursar Corrective Action: It was discovered in December 2021 that Part III Federal Perkins Loan portion of the FISAP had experienced data conversion issues after the conversion from ACS Loan Servicing to ECSI Corporation as the University’s third-party servicer. There were Perkins Loans disbursed to students not included in the conversion, so the data provided annually by ECSI had accuracy issues. The University had approached ECSI in March 2022 requesting a review of the ACS data provided at conversion and an updated report that can be used to accurately complete the FISAP. Work on the project halted due to invoicing issues between Howard University and ECSI. There are currently no invoicing issues between ECSI and Howard University, so the institution engaged with ECSI in March 2024 to identify the loans that fell off during conversion from ACS and then we will update the prior year FISAP’s as needed. ECSI has informed Howard it could take 6 months or more for the comparison process to be completed and made available to the University for updating of prior year FISAP’s. ECSI has stated to Howard that most institutions do not attempt to reach this parity, as it can be difficult to accomplish. Anticipated Completion Date: December 2024 is the anticipated date by which Howard would expect the comparison process to be completed. Howard has been in contact with ECSI and the comparison process is still ongoing.

View Audit 328267

Finding 505587 (2023-005)

Significant Deficiency 2023

The Howard University

DC

Student Financial Aid Reporting Internal Control / Segregation of Duties

Name of Responsible Individual: Konya White, Director of Enrollment Systems Associate Director for Compliance, Ben Carmichael, Associate Director for Compliance, and Roderick Johnson, Assistant Director for Compliance Corrective Action: This student’s Pell disbursement was not reported within 15 da...

Name of Responsible Individual: Konya White, Director of Enrollment Systems Associate Director for Compliance, Ben Carmichael, Associate Director for Compliance, and Roderick Johnson, Assistant Director for Compliance Corrective Action: This student’s Pell disbursement was not reported within 15 days of disbursement due to the COD (Common Origination Disbursement) system rejecting the student’s disbursement. These Pell rejects are worked through the reconciliation process and this exception was not worked in a timely manner, resulting in COD accepting the disbursement past the 15-day deadline. The Howard University employee who was completing reconciliation of Title IV funds, as well as responsible for working through any Pell rejected disbursements is no longer employed at Howard. The Assistant Director for Compliance works in the Office of Financial Aid and responsible for completing reconciliation and working any Pell rejected disbursements. The Associate Director for Compliance in Enrollment Management reviews reconciliations and ensures any rejected disbursements are resolved within the 15-day timeframe. Anticipated Completion Date: This finding was mitigated in May 2023. The responsibility of Title IV reconciliation was performed and worked by two consultants who had experience with Title IV reconciliation. The Assistant Director for Compliance hired in January 2024 has experience with Title IV reconciliation and was trained by the two consultants on Howard procedures for Title IV reconciliation and working rejected disbursements. The responsibility for Title IV reconciliation now lies entirely within the Office of Financial Aid.

View Audit 328267

Finding 505583 (2023-003)

Significant Deficiency 2023

The Howard University

DC

Student Financial Aid Special Tests & Provisions Reporting

Name of Responsible Individual: Ben Carmichael, Associate Director for Compliance, Konya White, Director of Enrollment Systems and LaTrice Byam, Executive Director of Academic Planning and Curriculum Corrective Action: The Enrollment Reporting process is supervised by the University Registrar and ...

Name of Responsible Individual: Ben Carmichael, Associate Director for Compliance, Konya White, Director of Enrollment Systems and LaTrice Byam, Executive Director of Academic Planning and Curriculum Corrective Action: The Enrollment Reporting process is supervised by the University Registrar and is responsible for providing enrollment reports to Howard University’s third-party servicer, National Student Clearinghouse (“NSC”), who then submits the report to NSLDS student’s enrollment status. The University is committed to ensure sufficient training and support to the Office of the Registrar to keep the institution in compliance. While the expectation is the University will hire an experienced University Registrar and Associate Director Registrar for compliance, continued training opportunities will be made available through National Student Clearinghouse and NASFAA (National Association of Student Financial Aid Administrators). The reported data is for students who are ¾ time during a semester, “3Q,” was discovered through testing of enrollment reporting samples to not be set up correctly in Banner. This has resulted in students who are taking between 9-11 credits being reported as “H” for half-time instead of “3Q” for three-quarter time. The newest University Registrar set up the “3Q” status correctly in Banner in January 2024 and testing of enrollment reporting samples show the 3Q status is accurate. The students in the program and campus-level findings should now be accurately reported as “3Q.” After speaking with the Executive Director of Academic Planning and Curriculum, the CIP codes for the program identified as findings had not been updated when all CIP codes were updated in 2020. She also confirmed the length of the program was incorrectly published on the site for these programs. Howard has moved to Workday Student as the University’s Enterprise Resource Planning system and the accurate CIP codes and program lengths were confirmed. The transition to Workday Student allowed the University to review each program to ensure accuracy when integrating the data from Banner to Workday. The University Registrar was not aware the FSA Audit testing exempt range of 07-19-2022 through 02-28-2024 required students who had an enrollment change during that period to be updated. This audit exemption range was abnormal, and the University hired a new Registrar during this time period, which resulted in there being no knowledge transfer the enrollment changes had not been updated. Graduation files are now being sent monthly to the National Student Clearinghouse to avoid students not being picked up for graduation as they are cleared. Anticipated Completion Date: The correction to the “3Q” status took place in January 2024 and testing has shown this issue to be resolved. Additional testing will occur in the new ERP Workday to ensure incorrect reporting of students who are ¾ time does not occur. Enrollment reporting samples will be pulled approximately 2-3 weeks after the first Fall 2024 enrollment file is sent to National Student Clearinghouse.

View Audit 328267

Finding 505572 (2023-002)

Material Weakness 2023

The Howard University

DC

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.516

Name of Responsible Individual: Bruce Jones, Senior Vice President of Research, Marchon Jackson, Associate Vice President of Research and Brenda Willis, Senior Executive Director of Financial Grants & Contracts Corrective Action: The process to review Payment Request Forms (“PRFs”), used for paymen...

Name of Responsible Individual: Bruce Jones, Senior Vice President of Research, Marchon Jackson, Associate Vice President of Research and Brenda Willis, Senior Executive Director of Financial Grants & Contracts Corrective Action: The process to review Payment Request Forms (“PRFs”), used for payment to vendors that do not require the use of a purchase order, will be improved by requiring the review of supporting documents to ensure expenses are allowable by the newly established Sponsored Program Office (“SPO”) post award team. This team will thoroughly review supporting documents to ensure expenses are allowable, allocable, and reasonable according to university policies and grant terms. PRFs will be reviewed by SPO and will serve as the key control point before transactions are forwarded to accounting to post to sponsored awards. The Director of Compliance will conduct spot checks on all sponsored transactional activity involving PRFs, especially for high-risk grants to provide an additional layer of oversight. The new review process and training for these responsibilities will be implemented by spring 2025 as part of the broader campus-wide workflow training and staffing up of the new SPO post-award office. The Director of Post Award Compliance will be hired by March 2025. As part of the compliance program, quarterly audit samples will be conducted of PRFs and other high risk sponsored research transactions. Anticipated Completion Date: March 31, 2025

View Audit 328267 Questioned Costs: $1

Finding 505564 (2023-007)

Material Weakness 2023

Michigan City Area Schools

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-007 Finding Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls that would likely be effective in preventing, or detecting and correcting, noncompliance for the rep...

FINDING 2023-007 Finding Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls that would likely be effective in preventing, or detecting and correcting, noncompliance for the reporting requirement. Not all EESER reports submitted by the School Corporation during the audit period were not supported by the School Corporation's records. Contact Person Responsible for Corrective Action: Tracey Haas, Deputy Treasurer Contact Phone Number and Email Address: thaas@mcas.k12.in.us (219)873-2000 ext. 8346 Views of Responsible Officials: We concur with this finding. We are implementing a proper system of internal controls and developing policies and procedures to ensure all reports are submitted accurately. Description of Corrective Action Plan: We are implementing a proper system of internal controls and developing policies and procedures to ensure all reports are submitted accurately. Moving forward we will ensure all ledgers are attached to the reports that have been submitted. Anticipated Completion Date: The anticipated date of correction for this finding is January 1, 2025.

View Audit 328262

Finding 505554 (2023-002)

Material Weakness 2023

Diocesan Housing Services Corporation of the Diocese of Camden, Inc.

NJ

Questioned Costs Reporting Subrecipient Monitoring

The Organization has strengthened its policies and procedures for the identification of Federal awards to ensure that the preparation of a complete and accurate SEFA is performed in a timely manner and in accordance with the requirements of Office of Management and Budget. Management has implemented...

The Organization has strengthened its policies and procedures for the identification of Federal awards to ensure that the preparation of a complete and accurate SEFA is performed in a timely manner and in accordance with the requirements of Office of Management and Budget. Management has implemented compliance procedures for obtaining confirmation from the federal agencies. Any entities developed in the future will be assess accordingly and their funding will be included in the preparation of a complete and accurate SEFA for the Diocesan Housing Services Corporation of the Diocese of Camden, Inc.

View Audit 328245 Questioned Costs: $1

Finding 505446 (2023-007)

None 2023

Jackson City School District

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Reporting § 200.414 § 200.502 § 200.510

The Treasurer will review the Schedule of Expenditures of Federal Awards to ensure all federal awards are being reported and the expenditures are properly reported.

View Audit 328127

Finding 505441 (2023-003)

Significant Deficiency 2023

Calhoun Liberty Hospital Association INC

FL

Questioned Costs Material Weakness Reporting

Calhoun-Liberty Hospital Association, Inc., D/B/A Calhoun-Liberty Hopsital, (Hospital), respectfully submits the following corrective action plan for the year ended December 31, 2023. The finding from the December 31, 2023, Schedule of Findings and Questioned Costs is discussed below. The finding is...

Calhoun-Liberty Hospital Association, Inc., D/B/A Calhoun-Liberty Hopsital, (Hospital), respectfully submits the following corrective action plan for the year ended December 31, 2023. The finding from the December 31, 2023, Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FEDERAL AWARD PROGRAMS AUDIT FINDING Significant Deficiency - Noncompliance (2023-003) Recommendation: The Hospital should continue to improve its understanding of the reporting requirements as specified in the applicable loan document and create a process to ensure all USDA requirements are met. Planned Corrective Action: As of September 30, 2024, the Hospital will open a bank account with the Hospital's current banking relationship. This account will be a restricted account dedicated to holding the required reserve as described in the existing USDA loan documents. The required reserve balance will be recorded on the Hospital's trial balance. The reconciliation for such balance will be provided upon request. Emily Brown Chief Executive Officer

View Audit 328121 Questioned Costs: $1

Finding 505399 (2023-003)

Material Weakness 2023

Douglas County

IL

Reporting Subrecipient Monitoring Material Weakness § 200.302

Finding 2023SA-003 Insufficient Grant Monitoring Comments on the Finding and Each Recommendation: The County agrees with the finding. Action(s) Taken or Planned on the Finding: The County will work to improve grant documentation and will consider implementing a review process to ensure the grant ...

Finding 2023SA-003 Insufficient Grant Monitoring Comments on the Finding and Each Recommendation: The County agrees with the finding. Action(s) Taken or Planned on the Finding: The County will work to improve grant documentation and will consider implementing a review process to ensure the grant records agree to grant reports that are filed. Name of Contact Person: Judi Pollock, County Clerk Projected Completion Date: Unknown

View Audit 328076

Finding 505381 (2023-007)

Material Weakness 2023

Chippewa County

MN

Questioned Costs Internal Control / Segregation of Duties Cash Management § 200.303

Finding Number: 2023-007 Finding Title: Social Service Fund Reporting (DHS-2556) Program: 93.778 Medicaid Cluster Name of Contact Person Responsible for Corrective Action: Jennifer Bakkelund, Fiscal Supervisor Corrective Action Planned: After speaking with State Auditors and DHS, expenses that had b...

Finding Number: 2023-007 Finding Title: Social Service Fund Reporting (DHS-2556) Program: 93.778 Medicaid Cluster Name of Contact Person Responsible for Corrective Action: Jennifer Bakkelund, Fiscal Supervisor Corrective Action Planned: After speaking with State Auditors and DHS, expenses that had been listed as “other” are now part of services rendered. A change in process of backup reports will be done to make this move of costs in the future. Fiscal Year 2023 reports are being corrected to match this new requirement. Any reports that are past the year cut off I am working directly with DHS to correct. Anticipated Completion Date: December 31, 2024

View Audit 328062 Questioned Costs: $1

Finding 505364 (2023-001)

Material Weakness 2023

City of South Beloit

IL

Reporting Internal Control / Segregation of Duties

Condition: During audit fieldwork, our testing resulted in a restatement of Sewage Disposal net position in order to correct the recording of ARPA deferred revenues. Plan: The City Finance Director will implement internal controls to review all ARPA receipts and expenses and record accordingly prior...

Condition: During audit fieldwork, our testing resulted in a restatement of Sewage Disposal net position in order to correct the recording of ARPA deferred revenues. Plan: The City Finance Director will implement internal controls to review all ARPA receipts and expenses and record accordingly prior to audit fieldwork. Anticipated Date of Completion: December 31, 2024

View Audit 328026

Finding 505354 (2023-102)

Significant Deficiency 2023

Booker T. Washington Child Development Center, Inc.

AZ

Reporting

Person Responsible: Josie Ayon Estimated Completion Date 6/30/2024 Planned Corrective Action: The organization converted from the Cash Basis of Accounting to the Accrual Basis of Accounting (GAAP) for fiscal year 2023. Additionally, the organization converted to a new accounting system and hired ou...

Person Responsible: Josie Ayon Estimated Completion Date 6/30/2024 Planned Corrective Action: The organization converted from the Cash Basis of Accounting to the Accrual Basis of Accounting (GAAP) for fiscal year 2023. Additionally, the organization converted to a new accounting system and hired outside consultants to assist with data entry and financial reporting. The audit for June 30, 2024 is planned to start in October 2024, which will provide adequate time to comply with this requirement.

View Audit 328011

Finding 505248 (2023-006)

Significant Deficiency 2023

Community Food Bank of Eastern Oklahoma, INC

OK

Subrecipient Monitoring Cash Management Reporting

Item 2023-006 Delinquent Claim Filings Significant Deficiency Recommendation: Filing claims should be incorporated into the month-end close process. Management Views: Management agrees with the finding. Action Planned: Claim filing has been incorporated into the month-end closing process as o...

Item 2023-006 Delinquent Claim Filings Significant Deficiency Recommendation: Filing claims should be incorporated into the month-end close process. Management Views: Management agrees with the finding. Action Planned: Claim filing has been incorporated into the month-end closing process as of November 2023. Anticipated Completion date: Complete Responsible Party: Karla Davis, Chief Financial Officer

View Audit 327874

Finding 505229 (2023-003)

Significant Deficiency 2023

National Council for Community Development, Inc.

NY

Subrecipient Monitoring Reporting Significant Deficiency

Finding No. 2023-003 - Reporting – Significant Deficiency Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-t...

Finding No. 2023-003 - Reporting – Significant Deficiency Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Scranton Condition: During our testing, we noted that the Organization did not provide the required monthly reports to the City of Scranton. Recommendation: We recommend that the Organization establish policies, procedures, and controls to ensure that the required information is submitted on a timely basis. Action Taken: Management has incorporated procedures into our grant compliance and administration policies and procedures to ensure that a Project Director reviews, understands and takes the necessary steps to comply with reporting requirements or other, as set forth by the client agreements. This step includes but is not limited to the Project Director completing a Grant Award File Checklist. Anticipated completion date: Immediately.

View Audit 327833

Finding 505148 (2022-001)

Material Weakness 2023

Bay Area Environmental Research Institute

CA

Reporting § 200.512

Finding 2022-001—Reporting The administrative staffing turnover BAERI experienced was detrimental to our ability to meet the reporting deadline for the 2022 audit. Moving forward, BAERI will ensure that our audit report and SF-SAC form are submitted to the Federal Audit Clearinghouse within nine mon...

Finding 2022-001—Reporting The administrative staffing turnover BAERI experienced was detrimental to our ability to meet the reporting deadline for the 2022 audit. Moving forward, BAERI will ensure that our audit report and SF-SAC form are submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Corrective Action Plan for Finding 2022-001—Reporting BAERI has taken the following steps in order to meet the reporting and deadline requirements outlined in 2 CFR 200.512 moving forward: 1. Implement policies and procedures to ensure that the internal documentation needed for our annual audit is easily accessible by finance staff and not onerous for staff to compile for the auditor. 2. Hire and train additional finance staff in order to implement the above mentioned policies and procedures needed to allow for a smooth, timely audit.

View Audit 327810

Finding 505128 (2023-011)

Material Weakness 2023

City of Long Beach

CA

Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.502 § 200.510

Program: Disaster Grants - Public Assistance (Presidentially Declared Disasters) Finding: 2023-011 Contact Person: Sarah Castillo Grants Accounting Officer Emergency Operations Center (EOC) Finance Division Phone: (562) 570-5479 Email: Sarah.Castillo@longbeach.gov Planned Actions: The Emergency ...

Program: Disaster Grants - Public Assistance (Presidentially Declared Disasters) Finding: 2023-011 Contact Person: Sarah Castillo Grants Accounting Officer Emergency Operations Center (EOC) Finance Division Phone: (562) 570-5479 Email: Sarah.Castillo@longbeach.gov Planned Actions: The Emergency Operations Center (EOC) Finance division acknowledges there has been deficiencies in the manner we report expenditures related to a declared disaster on the SEFA, which will be addressed by issuing a Financial Management Disaster Procedure Manual that will include a narrative on this specific matter. The manual will be published on our City Intranet and utilized for all City Staff as a resource for all future disasters that occur. Revisions to the Procedure Manual will be made as needed to ensure we are up to date with the latest compliance changes. Expected Completion Date: 12/31/2024

View Audit 327788

Finding 505100 (2023-003)

Material Weakness 2023

Talbert House Health Center Dba Centerpoint Health

OH

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430

As a response, the Center updated it procedures the ensure that any employee that is charged 100% to the federal grant will complete a time and effort certification at least semi-annually. Additionally, any employee that their time is charged to multiple grants or less than 100% will complete a time...

As a response, the Center updated it procedures the ensure that any employee that is charged 100% to the federal grant will complete a time and effort certification at least semi-annually. Additionally, any employee that their time is charged to multiple grants or less than 100% will complete a time and effort attestation or similar effort reporting to track hours charged to the grants. This time and effort attestation will be reviewed and approved by a supervisor.

View Audit 327785 Questioned Costs: $1

Finding 505088 (2023-002)

Significant Deficiency 2023

Wichita County, Texas

TX

Reporting § 200.328

Finding: The County’s reported expenditures incurred in fiscal year 2022 were incorrectly reported. Cause: Internal controls and review processes were not in place to ensure the accuracy of expenditures reported on the annual SEFA. Recommendation: Management should implement procedures to help ens...

Finding: The County’s reported expenditures incurred in fiscal year 2022 were incorrectly reported. Cause: Internal controls and review processes were not in place to ensure the accuracy of expenditures reported on the annual SEFA. Recommendation: Management should implement procedures to help ensure that controls are in place that will allow for the accurate preparation of the SEFA. We recommend that the County perform a detailed analysis of expenditures for all significant awards on an annual basis. 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 and the County’s Annual Comprehensive Financial Report (ACFR). Staff Responsible for Implementation: Matt Davis, County Auditor; Mike Sloan, Senior Associate; Jordan Wilson, Grant Associate Implementation Date: December 31, 2024 Status: In progress

View Audit 327762

Finding 505072 (2023-004)

Material Weakness 2023

Karen Organization of Minnesota

MN

Subrecipient Monitoring Material Weakness Reporting

Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing No. 93.566 Recommendation: Auditor recommends that KOM review the various subrecipient requirements with the individuals involved in this process to ensure they understand the requirements. Explanation...

Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing No. 93.566 Recommendation: Auditor recommends that KOM review the various subrecipient requirements with the individuals involved in this process to ensure they understand the requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will develop a template for all subgrantee agreements including the subrecipient’s unique entity identifier, assistance listings number and title, and the amount of funds available under each Federal award at the time of disbursement. Name(s) of the contact person(s) responsible for corrective action: Alexis Walstad and Eh Tah Khu, Co-Executive Directors Planned completion date for corrective action plan: 11/30/2024

View Audit 327745

Finding 505054 (2023-004)

Material Weakness 2023

Housing Authority of Brevard County

FL

Special Tests & Provisions HUD Housing Programs Material Weakness

2023-004 Special Tests and Provisions – UEL Formula (Form 52722) and Formula Income Public and Indian Housing Program – CFDA 14.850 Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2022-005 from March 31, 2022 Condition: Unable to test HUD Form 52722, 527...

2023-004 Special Tests and Provisions – UEL Formula (Form 52722) and Formula Income Public and Indian Housing Program – CFDA 14.850 Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2022-005 from March 31, 2022 Condition: Unable to test HUD Form 52722, 52723, and the utility ledger for accuracy and completion. Recommendation: The Authority should retain the utility ledger for each fiscal year under audit. Action Taken: We concur with the recommendation. Due to the ongoing COVID-19 pandemic and related staff absences and turnover, we were not able to retain the utility ledger. We will retain the utility ledger for each fiscal year under audit.

View Audit 327740

Corrective Action Plans

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