Corrective Action Plans

Finding 501998 (2023-002)

Material Weakness 2023

GA

Cash Management Reporting

Corrective Action Plan – The current Finance Director and Housing Director have implemented an updated system that tracks, collects, and assembles the proper documentation for the monthly grant expenditure reports during the last week of the month to ensure timely submissions to the grantor. Even th...

Corrective Action Plan – The current Finance Director and Housing Director have implemented an updated system that tracks, collects, and assembles the proper documentation for the monthly grant expenditure reports during the last week of the month to ensure timely submissions to the grantor. Even though Athens Land Trust is a small organization with less than 25 employees, several staff members are being cross trained on the reporting process to ensure reporting is not disrupted by any potential future staffing changes. The updated system is reviewed periodically at biweekly director meetings to ensure oversight by the Executive Director.

View Audit 324199

Finding 501997 (2023-006)

Material Weakness 2023

Cleveland Urban Minority Alcoholism Outreach Project, Inc.

OH

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.300 § 200.305 § 200.308 § 200.309 § 200.403

1. Cleveland UMADAOP will obtain written prior approval for any expenditure deviations from the originally approved budget. This topic will be covered when training occurs during the quarterly review of grant guidelines. 2. As part of its updated financial policies and procedures, Cleveland UMADAOP...

1. Cleveland UMADAOP will obtain written prior approval for any expenditure deviations from the originally approved budget. This topic will be covered when training occurs during the quarterly review of grant guidelines. 2. As part of its updated financial policies and procedures, Cleveland UMADAOP will seek to document all financial activity to ensure compliance with grant and federal guidelines. 3. As part of the updated financial policies and procedures, Cleveland UMADAOP will seek written confirmation from funders whenever there is a deviation from the terms outlined in the original award documentation. 4. As part of the updated financial policies Cleveland UMADAOP will be using the services of a virtual accounting firm that specializes in: a) standardized monthly financial reporting packages that will be reconciled to the approved budgets; b) standardized monthly close processes that lock transactions at the end of each month; and c) electronic document retention for A/P and A/R among other services.

View Audit 324194 Questioned Costs: $1

Finding 501995 (2023-004)

Material Weakness 2023

Cleveland Urban Minority Alcoholism Outreach Project, Inc.

OH

Questioned Costs Subrecipient Monitoring Material Weakness § 200.302 § 200.328 § 200.415

1. A critical aspect of Cleveland UMADAOP’s updating of financial policies and procedures will be training on the proper and timely completion of federal forms 2. Weekly meetings will be held with Program Directors with a standard agenda item of upcoming due dates within the subsequent four weeks. 3...

1. A critical aspect of Cleveland UMADAOP’s updating of financial policies and procedures will be training on the proper and timely completion of federal forms 2. Weekly meetings will be held with Program Directors with a standard agenda item of upcoming due dates within the subsequent four weeks. 3. During these meetings, Directors will be required to provide status updates and draft submissions when applicable. 4. Once a quarter, a federal compliance requirement will be selected to have a deep dive review. 5. An HQ Administrative Assistant will be hired to monitor compliance as well as adherence to deadlines and will prepare a monthly report for the Executive Director’s review.

View Audit 324194 Questioned Costs: $1

Finding 501992 (2023-001)

Material Weakness 2023

Cleveland Urban Minority Alcoholism Outreach Project, Inc.

OH

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.512

1. A master calendar with key due dates will be prepared for each program as well as the overall organization 2. Weekly meetings will be held with Program Directors with a standard agenda item of upcoming due dates within the subsequent four weeks. 3. During these meetings, Directors will be require...

1. A master calendar with key due dates will be prepared for each program as well as the overall organization 2. Weekly meetings will be held with Program Directors with a standard agenda item of upcoming due dates within the subsequent four weeks. 3. During these meetings, Directors will be required to provide status updates and draft submissions when applicable. 4. Once a quarter, a federal compliancerequirement will be selected to have a deep dive review. 5. An HQ Administrative Assistant will be hired to monitor compliance and will prepare a monthly report for the Executive Director’s review

View Audit 324194

Finding 501991 (2023-001)

Material Weakness 2023

The Verland Foundation, Inc.

PA

Reporting Internal Control / Segregation of Duties

Action taken in response to finding: Management made every effort to submit the report by the due date of September 30th, completing all necessary information in the reporting portal prior to the deadline. On October 2nd, management contacted the Provider Relief Hotline to confirm the submission was...

Action taken in response to finding: Management made every effort to submit the report by the due date of September 30th, completing all necessary information in the reporting portal prior to the deadline. On October 2nd, management contacted the Provider Relief Hotline to confirm the submission was successful as the portal was unavailable due to maintenance. The representative was able to confirm TVFI’s login activity from September 30th. When attempting to download the report for the auditors on November 11th, management discovered it was locked and still marked as “in process,” indicating it had not been fully submitted. Management promptly created a case with the Provider Relief Hotline. The Provider Relief Organization has acknowledged the case advising management to hold the records for three years and be prepared to complete a late filing when further information is received from the Provider Relief Organization. Name(s) of the contact person(s) responsible for corrective action: Catherine Bogats Planned completion date for corrective action plan: Management is waiting to receive further information on instructions for a late filing and will complete the late filing promptly upon receipt. If the US Department of Health and Human Services has questions regarding this plan, please call Catherine Bogats at 412-741-2440.

View Audit 324187

Finding 501972 (2023-006)

Material Weakness 2023

Logan Health

MT

Internal Control / Segregation of Duties Material Weakness Reporting

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Federal Agency Name: Department of Health and Human Services All grant awards and pass-through entities Program Name...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Federal Agency Name: Department of Health and Human Services All grant awards and pass-through entities Program Name: Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crisis Federal Assistance Listing #93.391 Finding Summary: During the course of our engagement, we noted a material program missing from the Schedule that was not identified by management. Responsible Individuals: Kevin Abel, CEO and Brigid Burke, CFO

View Audit 324123

Finding 501971 (2023-005)

Material Weakness 2023

Logan Health

MT

Internal Control / Segregation of Duties Material Weakness Reporting

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Federal Agency Name: Department of Health and Human Services All grant awards and pass-through entities Program Name...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Federal Agency Name: Department of Health and Human Services All grant awards and pass-through entities Program Name: Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crisis Federal Assistance Listing #93.391 Finding Summary: During the course of our engagement, we noted a material program missing from the Schedule that was not identified by management. Responsible Individuals: Kevin Abel, CEO and Brigid Burke, CFO

View Audit 324123

Finding 501970 (2023-004)

Material Weakness 2023

Logan Health

MT

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Finding Summary: The operations of HealthCenter Northwest, LLC (HC) were consolidated into Kalispell Regional Medica...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Finding Summary: The operations of HealthCenter Northwest, LLC (HC) were consolidated into Kalispell Regional Medical Center d/b/a Logan Health Medical Center (LHMC) as of December 31, 2020. When LHMC calculated their lost revenues, they included HC’s revenue for both 2020 and 2021 instead of only the 2021 information. This resulted in LHMC reporting higher lost revenues than the detailed reports supported in Period 3. This was corrected in Period 4 reporting. Responsible Individuals: Kevin Abel, CEO and Brigid Burke, CFO Corrective Action Plan: The lost revenue calculation will be re-evaluated and the amount of lost revenue reported on the HHS reporting portal has been updated in Period 4. Completion Date: 12/31/23

View Audit 324123

Finding 501969 (2023-003)

Material Weakness 2023

Logan Health

MT

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Finding Summary: In some of the quarters for certain entities, it was noted that bad debt expenses were higher than ...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Finding Summary: In some of the quarters for certain entities, it was noted that bad debt expenses were higher than revenues, creating a negative revenue for the quarter. As the HHS reporting portal would not allow negative amounts to be entered, a zero was entered into the HHS reporting portal. These negative amounts should have been offset to other quarters or other revenue line items, but were not, which resulted in higher revenue amounts being reported than the detailed reports supported for two locations for Period 3. Responsible Individuals: Kevin Abel, CEO and Brigid Burke, CFO Corrective Action Plan: The lost revenue calculation for these two locations will be re-evaluated and the amount of lost revenue reported on the HHS reporting portal will be updated in future periods. Anticipated Completion Date: Ongoing

View Audit 324123

Finding 501952 (2023-006)

Material Weakness 2023

Delaware County Community College

PA

Reporting Material Weakness

Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) Condition The College did not complete the required quarterly reports related to the HEERF funding. These quarterly reports are to be completed quarterly and be publicly available. Cause The College had significant turn...

Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) Condition The College did not complete the required quarterly reports related to the HEERF funding. These quarterly reports are to be completed quarterly and be publicly available. Cause The College had significant turnover within the accounting office. The current staff cannot locate any quarterly reports for the 1st and 2nd quarter of 2023 and there is no evidence of the reports posted publicly. Recommendation We recommend that the College review and reconcile reports to the underlying accounting records including the schedule of expenditures of federal awards to ensure that the reports completed and finalized to reflect the activity occurred during the reporting period and properly post the reports for public review. The College should assign responsibility for completion of the reports and oversight and accountability for management review. Management Response We agree with the auditor's comments. The College will review and reconcile reports to reflect the activity during the reporting period and post the reports for public view.

View Audit 324121

Finding 501950 (2023-004)

Material Weakness 2023

Delaware County Community College

PA

Cash Management Material Weakness Reporting

ACCOUNTING FOR GRANTS - MATERIAL WEAKNESS Condition The grants accounts receivable account was not reconciled at year end to properly reflect grant activity. It was noted that grant funds drawn down from the G5 system in April, May, and June 2023 were not recorded in the general ledger. When the ...

ACCOUNTING FOR GRANTS - MATERIAL WEAKNESS Condition The grants accounts receivable account was not reconciled at year end to properly reflect grant activity. It was noted that grant funds drawn down from the G5 system in April, May, and June 2023 were not recorded in the general ledger. When the College made a journal entry to correct the missing deposits, a clearing account was used not the grants accounts receivable account where the entry should have been posted. Cause The College did not have a written year end closing process for grants or cash accounts. The lack of written procedures, the turnover within the grant accounting staff, and lack of proper oversight from management did not allow grants to be properly accounted for. Recommendation Proper accounting for grants is an integral function for the College. The timely and accurate reporting of expenses and the related cash receipts allows for proper grant management of available funds to be expended in the period of availability. The College should review the responsibilities of the staff within the accounting department to ensure that an individual is dedicated to maintaining accurate grant reconciliations and in contact with the various grant managers. The College also should ensure proper oversight is in place to oversee the grant reporting process. Management Response We agree with the auditor's comments. The College is reviewing standard operating procedures for all grant activity. Guidelines for ensuring proper accounting of grant funding, drawdowns, reconciliation, and entry into the general ledger are being reviewed. Procedures and training will be implemented by the end of the FY 2025.

View Audit 324121

Finding 501944 (2023-005)

Significant Deficiency 2023

Delaware County Community College

PA

Reporting Allowable Costs / Cost Principles Significant Deficiency

PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Condition/Cause The College did not prepare a...

PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.007, 84.033, 84.063, and 84.268) Condition/Cause The College did not prepare an accurate SEFA. The College provided information relating to the federal programs including agreements and other supporting documentation. However, a complete and accurate SEFA was not prepared. Recommendation We recommend the College designate an individual to be responsible for assembling the SEFA after reviewing grant activity to determine that a SEFA is required for the year. The SEFA should be reviewed by management for accuracy and completeness after preparation before being sent to the auditors. Management Response We agree with the auditor's comments. The College is actively recruiting to fill critical accounting vacancies. The College is reviewing standard operating procedures for all federal activity to include grants and student aid. Procedures, training, and processes to review the SEFA will be implemented by the end of FY 2025.

View Audit 324121

Finding 501936 (2023-002)

Material Weakness 2023

Dayton School District #8

OR

Subrecipient Monitoring Reporting Material Weakness § 200.508 § 200.510

Finding 2023-002 - Schedule of Expenditures of Federal Awards (Material Weakness) CFDA Title and Number 84.425 Education Stabilization Fund Name of Federal Agency: U.S. Department of Education CFDA Title and Number 10.555 National School Lunch Program cluster Name of Federal Agency: U.S. Dep...

Finding 2023-002 - Schedule of Expenditures of Federal Awards (Material Weakness) CFDA Title and Number 84.425 Education Stabilization Fund Name of Federal Agency: U.S. Department of Education CFDA Title and Number 10.555 National School Lunch Program cluster Name of Federal Agency: U.S. Department of Agriculture Compliance/Internal Control over Compliance: Auditee Responsibilities Criteria: CFR Part 200.508, CFR Part 200.510, Auditee Responsibilities state that the auditee must prepare the Schedule of Expenditures of Federal Awards, which must list individual Federal awards by Federal Agency, including the total Federal awards expended, name of the pass-through entity, CFDA number, and total amount provided to subrecipients. The information contained in the Schedule of Expenditures of Federal Awards should be derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. Condition: The Schedule of Expenditures of Federal Awards (SEFA) was presented for audit with values that were not reconciled with the general ledger. Cause: The District relied on individuals with insufficient training or support to prepare the SEFA and ensure that it was reconciled with general ledger amounts. District management did not have sufficient training or monitoring policies to recognize and correct the deficiency. Effect or Potential Effect: Expenditures of federal awards and not be detected and corrected. Because the Auditee’s SEFA was completed incorrectly, and not reconciled to the general ledger the SEFA was materially misstated, prior to auditors’ correction recommendations. Questioned Cost: No Context: Lack of adequate controls over the Schedule of Expenditures of Federal Awards and related accounting resulted in the following: • SEFA was originally presented for auditors with incorrect information. • No reconciliation between federal expenditures reported on the GL and the SEFA was presented. Repeat of a Prior-Year Finding: No Recommendation: We recommend that the District establish policies and procedures to ensure that all Federal awards are identified and reported accurately on future SEFAs. Internal controls should be designed to prevent, detect, or correct errors in a timely manner by performing periodic reconciliations of the SEFA information to the general ledger throughout the fiscal year. The District should provide appropriate training to staff who are assigned to prepare and review the SEFA. District’s Response: The District acknowledges the deficiencies. Corrective Action Plan: The District will establish policies and procedures to ensure that all Federal awards are identified and reported accurately on future SEFAs. Planned Implementation Date: October 1, 2024 Responsible Person: Director of Business Services, Yamhill County School District No. 8

View Audit 324120

Finding 501933 (2023-001)

None 2023

Harambee Community Development Initiative, Inc.

NJ

Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties § 200.512

September 25, 2024 “Corrective Action Plan” To whom it may concern, This Corrective Action Plan to ensure the audits are filed timely with the Federal Clearing House: We will ensure that the financial statements be prepared timely in order for the outside auditor to have the opportunity to complete ...

September 25, 2024 “Corrective Action Plan” To whom it may concern, This Corrective Action Plan to ensure the audits are filed timely with the Federal Clearing House: We will ensure that the financial statements be prepared timely in order for the outside auditor to have the opportunity to complete the audit timely. The financial statements and all requested supporting documentation will be completed and provided to the auditor within 45 days after the close of the fiscal year This will be monitored by the board chair for the organization, Mr. Walter McDowell to ensuring that that the financial information is ready for the audit to be completed. Mr. McDowell has shared the plan with the board of directors. This plan will be implemented immediately and be in place for the next fiscal year end. If there are questions regarding this plan please contact: Robert Patrick CFO Harambee Community Development Email: bob@rpcomp.com Tel. 201.341.4552 Cc: Easter Parks – CEO Harambee Family Academy Walter McDowell – Board Chair

View Audit 324118

Finding 501932 (2023-002)

Material Weakness 2023

Housing Authority of Chelan County and the City of Wenatchee

WA

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding ref number: 2023-002 Finding caption: The Housing Authority had inadequate internal controls for ensuring compliance with the Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Housing Authority contact person: Joanna Te...

Finding ref number: 2023-002 Finding caption: The Housing Authority had inadequate internal controls for ensuring compliance with the Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Housing Authority contact person: Joanna Tepley, Finance Director 1555 S. Methow Street Wenatchee, WA 98801 (509) 663-7421 Corrective action the auditee plans to take in response to the finding: The HCV department will be creating an Excel spreadsheet for the inspector to complete and utilize to better manage compliance dates. It will include the failed inspection date, compliance due date, tenant and landlord names, passed date, abatement start date, and memos. In addition, the supervisor will be monitoring this spreadsheet and auditing inspection compliance more frequently. Anticipated date to complete the corrective action: Immediately

View Audit 324117

Finding 501928 (2023-001)

Material Weakness 2023

Housing Authority of Chelan County and the City of Wenatchee

WA

HUD Housing Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Finding ref number: 2023-001 Finding caption: The Housing Authority had inadequate internal controls for ensuring compliance with the Housing Quality Standards inspection requirements of its Project-Based Rental Assistance Program. Name, address, and telephone of Housing Authority contact person: Jo...

Finding ref number: 2023-001 Finding caption: The Housing Authority had inadequate internal controls for ensuring compliance with the Housing Quality Standards inspection requirements of its Project-Based Rental Assistance Program. Name, address, and telephone of Housing Authority contact person: Joanna Tepley, Finance Director 1555 S. Methow Street Wenatchee, WA 98801 (509) 663-7421 Corrective action the auditee plans to take in response to the finding: In 2023, CCWHA resumed its annual inspections of leased units, assigning a specific inspection month to each property. We acknowledge that, during this transition, certain units were not inspected within the expected annual timeline, as noted by the State Auditor's Office. This was primarily due to tenant refusals and necessary rescheduling. To address this, CCWHA has implemented the following corrective measures: 1.Revised Inspection Schedule: We have adopted a new system to ensure that inspections are completed in the month preceding the assigned inspection month from the prior year. 2.Ongoing Staff Training: Housing Authority staff responsible for inspections will continue to receive regular training to emphasize the importance of timely, comprehensive assessments. This training reinforces the need for compliance with federal Housing Quality Standards (HQS) and the importance of maintaining accurate records. We fully understand the importance of adhering to HQS requirements to ensure a safe and healthy living environment for our tenants. We are committed to continuously improving our inspection processes and appreciate the opportunity to address these concerns. Anticipated date to complete the corrective action: Immediately

View Audit 324117

Finding 501917 (2023-005)

Material Weakness 2023

Buckhead Christian Ministry, Inc.

GA

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.430

We appreciate the auditor's identification of the material weakness in our internal controls over the documentation of approved pay rates related to our federal award. We understand the importance of maintaining adequate internal controls to prevent, detect, and correct misstatements on a timely bas...

We appreciate the auditor's identification of the material weakness in our internal controls over the documentation of approved pay rates related to our federal award. We understand the importance of maintaining adequate internal controls to prevent, detect, and correct misstatements on a timely basis. 1. Documentation Process: We will implement a documentation process to ensure that all employee pay rates related to our federal award are documented and approved by management. Specifically, we will: a. Assign responsibility for documenting and approving employee pay rates related to our federal award to a specific staff member. b. Establish a process for documenting and approving employee pay rates related to our federal award, including the use of a standardized form. c. Ensure that all employee pay rates related to our federal award are documented and approved before payroll is processed. d. Investigate and resolve any discrepancies identified during the documentation and approval process related to our federal award. e. Document the documentation and approval process related to our federal award and ensure that all documentation is maintained. 2. Internal Controls: We will strengthen our internal controls over the documentation of approved pay rates to ensure that misstatements are prevented, detected, and corrected on a timely basis. Specifically, we will: a. Establish a process for reviewing all employee pay rates by management. b. Ensure that all staff members responsible for documenting and approving employee pay rates are trained on the new process and the importance of maintaining adequate internal controls. c. Document the new process and internal controls in a written policy and procedure manual. 3. Personnel: We will ensure that personnel changes do not impact our internal controls over the documentation of approved pay rates. Specifically, we will: a. Cross-train staff members to ensure that there is adequate coverage for all employee pay rates. b. Establish a process for documenting and communicating changes in personnel responsibilities related to the documentation and approval of employee pay rates. We believe that these corrective actions will effectively address the material weakness identified by the auditor and strengthen our internal controls over the documentation of approved pay rates. We are committed to ensuring the accuracy and integrity of our financial reporting and maintaining the trust of our stakeholders. Person Responsible: Anthony Jayesingha Date Corrected: 7/31/2023

View Audit 324071 Questioned Costs: $1

Finding 501916 (2023-004)

Material Weakness 2023

Buckhead Christian Ministry, Inc.

GA

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.303 § 200.430

We appreciate the auditor's identification of the material weakness in our internal controls over the review of payroll registers for allowable costs and activities and period of performance related to our federal award. We understand the importance of maintaining effective internal controls to prov...

We appreciate the auditor's identification of the material weakness in our internal controls over the review of payroll registers for allowable costs and activities and period of performance related to our federal award. We understand the importance of maintaining effective internal controls to provide reasonable assurance that we are managing federal awards in compliance with statutes, regulations, and the terms and conditions of the award. Documentation Process: We will implement a documentation process to ensure that payroll registers are reviewed for accuracy by management on a timely basis and that the review is properly documented. Specifically, we will: 1. Assign responsibility for reviewing payroll registers for accuracy by management to a specific staff member. 2. Establish a process for reviewing payroll registers for accuracy by management, including the use of a standardized form. 3. Ensure that all payroll registers related to our federal award are reviewed for accuracy by management on a timely basis and that the review is properly documented. 4. Investigate and resolve any discrepancies identified during the review process related to our federal award. 5. Document the review process related to our federal award and ensure that all documentation is properly maintained. Person Responsible: Anthony Jayesingha Date Corrected: 7/31/2023

View Audit 324071

Finding 501895 (2023-003)

Significant Deficiency 2023

Access, INC

CA

Reporting Significant Deficiency § 200.512

Access, Inc. has recently employed a CFO with extensive experience with the Department of Labor grants and contracts, to assist with the accounting process and to ensure the books are closed in a timely fashion and the reporting package to be submitted to the Federal Audit Clearinghouse.

View Audit 324039

Finding 501894 (2023-002)

Material Weakness 2023

Access, INC

CA

Questioned Costs Cash Management Material Weakness § 200.303

Management will undertake the following corrective actions to address the material weakness identified: 1. Provide additional training to staff involved in payroll processing. 2. Establish procedures and implement more precise controls to ensure that expenditures are properly reviewed and approved b...

Management will undertake the following corrective actions to address the material weakness identified: 1. Provide additional training to staff involved in payroll processing. 2. Establish procedures and implement more precise controls to ensure that expenditures are properly reviewed and approved before being charged to a federal award.

View Audit 324039 Questioned Costs: $1

Finding 501893 (2023-001)

Material Weakness 2023

Access, INC

CA

Internal Control / Segregation of Duties Material Weakness Reporting

Access, Inc. concurs with the finding and has begun implementing corrective action. Access, Inc. has recently employed a CFO with extensive experience with the Department of Labor grants and contracts, to assist with the accounting process which will enhance the organizations’ ability to ensure acco...

Access, Inc. concurs with the finding and has begun implementing corrective action. Access, Inc. has recently employed a CFO with extensive experience with the Department of Labor grants and contracts, to assist with the accounting process which will enhance the organizations’ ability to ensure accounting records are accurate and complete.

View Audit 324039

Finding 501891 (2023-002)

Significant Deficiency 2023

Village of Winnetka

IL

Reporting

Finding 2023 – 002: Data Collection Form Submission Condition: The FY2022 data collection form and audit package were not submitted timely. Plan: The Finance Director, along with staff, will review all Grant Agreements to determine the type of funding and evaluate the reporting requirements of all g...

Finding 2023 – 002: Data Collection Form Submission Condition: The FY2022 data collection form and audit package were not submitted timely. Plan: The Finance Director, along with staff, will review all Grant Agreements to determine the type of funding and evaluate the reporting requirements of all grants. Anticipated Date of Completion: December 31, 2024

View Audit 324028

Finding 501890 (2023-001)

Material Weakness 2023

Village of Winnetka

IL

Cash Management Reporting Internal Control / Segregation of Duties

Finding 2023 – 001: Restatement to Fund Balance Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct the recording of GASB 87. Plan: The Village Finance Director will implement internal controls to review all GASB 87 Agreements and record accor...

Finding 2023 – 001: Restatement to Fund Balance Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct the recording of GASB 87. Plan: The Village Finance Director will implement internal controls to review all GASB 87 Agreements and record accordingly prior to audit fieldwork. Anticipated Date of Completion: December 31, 2024

View Audit 324028

Finding 501883 (2023-001)

Significant Deficiency 2023

City of Jefferson Board of Education

GA

School Nutrition Programs Reporting Subrecipient Monitoring § 200.303

FA 2023-001 Improve Internal Control Activities Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Eligibility Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of E...

FA 2023-001 Improve Internal Control Activities Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Eligibility Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 225GA324N1099 (Year:2022), 235GA324N1199 (Year: 2023) Questioned Costs: None Identified Description: A review of expenditures, free and reduced meal applications, and reporting requirements related to the Childe Nutrition Cluster revealed that the School District's internal control procedures were not operating appropriately to ensure that appropriate reviews and approvals occurred. Corrective Action Plans: For review of expenditures, Child Nutrition Cluster (CNC) invoices will be sent to the CNC Director to review, approve, and sign. Singed invoices will then be provided to the CNC Bookkeeper for payment processing and filing. For review of free and reduced meal applications, applications will be received electronically in Infinite Campus and manually. The manual applications will be entered into Infinite Campus and both types will be approved and processed by the CNC Director. This approval will be stored in Infinite Campus with a time/date and approver electronic stamp. For review of reporting requirements, meal count information from Infinite Campus will be provided to the CNC Bookkeeper to enter in the Georgia Department of Education portal. CNC Director will approve and sign the final report prior to submittal. Estimated Completion Date: August 1,2023 Contact Person: Kim Navas, Financial Officer Telephone: 706-367-2782 Email: kim.navas@jeffcityschools.org

View Audit 323995

Finding 501876 (2023-004)

Material Weakness 2023

Kids Above All and Homes for Children Foundation

IL

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.308 § 200.403

Finding 2023‐004 – Material Weakness, Material Noncompliance – Allowable Costs/Activities Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management will improve policies and procedures to record the purchase of gift cards as a prepaid transactions and expense the g...

Finding 2023‐004 – Material Weakness, Material Noncompliance – Allowable Costs/Activities Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management will improve policies and procedures to record the purchase of gift cards as a prepaid transactions and expense the gift cards when all allowable cost criteria are met. We will also get input from our funders when necessary. Proposed Completion Date: October 31, 2024

View Audit 323971 Questioned Costs: $1

Corrective Action Plans

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