Corrective Action Plans

Finding 498739 (2023-001)

Significant Deficiency 2023

WA

HUD Housing Programs Reporting

Management will restore funds to replacement reserve account when project funds become available. Management will review reserve withdrawals prior of release of funds from the reserve account to verify the release is approved by the HUD account executive and the release is not a duplicate. The app...

Management will restore funds to replacement reserve account when project funds become available. Management will review reserve withdrawals prior of release of funds from the reserve account to verify the release is approved by the HUD account executive and the release is not a duplicate. The approval will be reviewed by the person initiating the request and verified by the project bookkeeper.

View Audit 321420

Finding 498737 (2023-003)

Significant Deficiency 2023

Rock County

WI

Subrecipient Monitoring Reporting

Finding 2023-003 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Award Number/Year: Not applicable / 2023 Federal Agency: U.S. Department of Treasury Re...

Finding 2023-003 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Award Number/Year: Not applicable / 2023 Federal Agency: U.S. Department of Treasury Repeat of Finding 2022-003 Condition One of the two quarterly project expenditure reports tested reported fifteen subrecipients, which does not agree to the County’s determination of the relationship with the entity or the exclusion of subrecipient payments reported in the Schedule of Expenditures of Federal Awards for SLFRF. The sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The County finance and administrative team have updated the relationship categories subsequent quarterly reports. Name(s) of Contact Person(s) Responsible for Corrective Action: Kristin Vander Kooi, Rock County Finance Director and Ryan Wiesen, Rock County Assistant Finance Director Anticipated Completion Date: September 18, 2024

View Audit 321412

Finding 498727 (2023-003)

Significant Deficiency 2023

Brown County

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

Federal Agency: U.S. Department of Health and Human Servrces Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award ldentification Number and Year: 2305MN5ADM and 2305MN5MAP,2023 Pass-Through Agency: Minnesota Department of Human Services ...

Federal Agency: U.S. Department of Health and Human Servrces Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award ldentification Number and Year: 2305MN5ADM and 2305MN5MAP,2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM and 2305MN5MAP Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in lnternal Control over Compliance Recommendation: It is recommended the County implement procedures to have a secondary person review the reports before they are submitted to the Minnesota Department of Human Services. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has implemented procedures and policies to have a secondary person review the reports and in a timely manner. Name of the contac{ person responsible for corrective action plan: Barb Dietz, Human Services Director Planned completion date for corrective action plan: December 31, 2024

View Audit 321408

Finding 498720 (2023-002)

Significant Deficiency 2023

Aid Upstate

SC

Cash Management Reporting Significant Deficiency

Contact Person: Tracy Carr, Andrew Hall Management Response: We agree with the auditors’ comments and the following action plan will be taken to implement internal control procedures to allow for timely reporting: Monthly grant reimbursement reports have a limited window before the due date. ...

Contact Person: Tracy Carr, Andrew Hall Management Response: We agree with the auditors’ comments and the following action plan will be taken to implement internal control procedures to allow for timely reporting: Monthly grant reimbursement reports have a limited window before the due date. Additional requirements have added time to properly prepare reimbursement reports. Gathering all supporting documentation before submission has increased the time needed before the complete reimbursement request package is ready. Each member of the finance team is sharing in the responsibilities to meet the deadline. Completion Date: Beginning September 1, 2024 and thereafter.

View Audit 321407

Finding 498709 (2023-005)

Significant Deficiency 2023

Maine Afl-Cio

ME

Reporting

Maine AFL-CIO will complete quarterly financial reports.

View Audit 321405

Finding 498707 (2023-003)

Material Weakness 2023

Maine Afl-Cio

ME

Reporting

Going forward, the ME AFL-CIO will reconcile grants to the trial balance.

View Audit 321405

Finding 498672 (2023-001)

Material Weakness 2023

Kittitas County

WA

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties

Finding ref number: 2023-001 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of County contact person: Brian Carlson, 205 W. 5th Avenue, Ellensburg WA 98926, 509.962.7504 Corrective action t...

Finding ref number: 2023-001 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of County contact person: Brian Carlson, 205 W. 5th Avenue, Ellensburg WA 98926, 509.962.7504 Corrective action the auditee plans to take in response to the finding: County has incorporated additional grant-specific templates into its budget- development process, thereby increasing visibility of all County grant awards to finance staff. County is also in the process of an ERP upgrade to include a robust grants- management module. The resulting visibility and standardization of both appropriations-setting and accounting for grant awards will enable coordination between Finance and other departments/offices for grants administration and will ensure uninterrupted integrity of internal controls during the inevitable staff-turnover that triggers this type of deficiency. Anticipated date to complete the corrective action: 03/31/2025

View Audit 321389

Finding 498668 (2023-002)

Material Weakness 2023

Mahnomen County

MN

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Contact Person – Bruce Starkey, County Administrator Corrective Action Plan – The County will review procedures to ensure expenditures charged to federal programs are supported with actual expenditures. Reports will undergo a review prior to submission. Completion Date – 9/30/2024

View Audit 321383 Questioned Costs: $1

Finding 498643 (2023-004)

Material Weakness 2023

County of Cambria, Pennsylvania

PA

Reporting

To ensure that there are several layers of monitoring for compliance, the BH/ID/EI Administrator will work will to prepare a listing annually at the start of the fiscal year that outlines the required reports and respective due dates. This list will be disseminated to the management and fiscal staff...

To ensure that there are several layers of monitoring for compliance, the BH/ID/EI Administrator will work will to prepare a listing annually at the start of the fiscal year that outlines the required reports and respective due dates. This list will be disseminated to the management and fiscal staff to include agency accountants, the Deputy BH Administrator, the Deputy ID Administrator, Quality Assurance/Risk Management Specialist, and Program Specialists to create a monthly check in between this identified team to ensure information is complete and available to ensure timely filing of all required fiscal reports.

View Audit 321344

Finding 498636 (2023-003)

Material Weakness 2023

County of Cambria, Pennsylvania

PA

Student Financial Aid Reporting

County of Cambria’s Children and Youth does concur with the finding. A list of all the required state submission dates are listed to ensure knowledge and time frame of submissions to current and new fiscal staff. Consistent vacancies in the fiscal department impact the global functioning of the agen...

County of Cambria’s Children and Youth does concur with the finding. A list of all the required state submission dates are listed to ensure knowledge and time frame of submissions to current and new fiscal staff. Consistent vacancies in the fiscal department impact the global functioning of the agency. During 2023 the vacancy rate in the fiscal department varied from 62% to 88% at any given time. Support staff is just that – support to the caseworkers, supervisors, and administration. However, with consistent vacancies, there are fewer individuals sharing the same amount of the workload. And the result of that is burnout and potential loss of more employees. Some fiscal responsibilities have been temporarily shifted onto clerical and management staff. The adjustments to these vacancies are experienced as increased workloads for other already fully-tasked staff members. Cambria County will continue to utilize a consultant company to train and assist the fiscal department to meet the requirements of Cambria County Children and Youth until the fiscal vacancies can be filled and timely submissions are accomplished. Management with collaborate with the Controller’s and the Commissioner’s Offices as vacancies are filled and duties are shifted. Cambria County Children and Youth management will review the work flow in the fiscal department to determine if any change is needed to enhance efficiency regarding timely submissions.

View Audit 321344

Finding 498625 (2023-002)

Material Weakness 2023

County of Cambria, Pennsylvania

PA

Student Financial Aid Reporting

County of Cambria’s Children and Youth does concur with the finding. A list of all the required state submission dates are listed to ensure knowledge and time frame of submissions to current and new fiscal staff. Consistent vacancies in the fiscal department impact the global functioning of the agen...

County of Cambria’s Children and Youth does concur with the finding. A list of all the required state submission dates are listed to ensure knowledge and time frame of submissions to current and new fiscal staff. Consistent vacancies in the fiscal department impact the global functioning of the agency. During 2023 the vacancy rate in the fiscal department varied from 62% to 88% at any given time. Support staff is just that – support to the caseworkers, supervisors, and administration. However, with consistent vacancies, there are fewer individuals sharing the same amount of the workload. And the result of that is burnout and potential loss of more employees. Some fiscal responsibilities have been temporarily shifted onto clerical and management staff. The adjustments to these vacancies are experienced as increased workloads for other already fully-tasked staff members. Cambria County will continue to utilize a consultant company to train and assist the fiscal department to meet the requirements of Cambria County Children and Youth until the fiscal vacancies can be filled and timely submissions are accomplished. Management with collaborate with the Controller’s and the Commissioner’s Offices as vacancies are filled and duties are shifted. Cambria County Children and Youth management will review the work flow in the fiscal department to determine if any change is needed to enhance efficiency regarding timely submissions.

View Audit 321344

Finding 498614 (2023-001)

Material Weakness 2023

County of Cambria, Pennsylvania

PA

Reporting

All reporting due dates for the PA Department of Aging (PDA) are listed in PDA’s report FY 2023-2024 AAA Reporting Deadlines. These dates will be closed monitored by Administrator M. Veil Griffith. The report was filed past the due date because of staffing vacancies in the Fiscal Office.

View Audit 321344

Finding 498612 (2023-003)

Material Weakness 2023

Village of Hales Corners

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Village Management staff will prepare the support document, the Village Administrator will review the support and submit to the appropriate approving Department for their submittals to the programs on a month end basis.

View Audit 321343

Finding 498608 (2023-003)

Material Weakness 2023

City of Olympia

WA

Subrecipient Monitoring Special Tests & Provisions Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Olympia January 1, 2023 through December 31, 2023 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 2...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Olympia January 1, 2023 through December 31, 2023 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). ref number: 2023-003 Finding caption: The City did not have adequate internal controls in place for ensuring compliance with federal special reporting and rehabilitation requirements. Name, address, and telephone of City contact person: Darian Lightfoot, Director of Housing and Homeless Response 601 4th Ave E, Olympia, WA 98501 (360)753-8033 Corrective action the auditee plans to take in response to the finding: The City takes seriously the use of federal funds, and the compliance requirements associated with them. The Housing and Homelessness Response team is committed to ensuring there are no further instances of noncompliance by updating our processes to meet these requirements. The inspections of rehabilitation projects were being performed remotely by reviewing contractor invoices and payments as evidence of work completion. Though each individual project site was not visited, the team did perform on-site monitoring visits at subrecipients’ locations and reviewed subrecipients’ documentation of project files. This process was a holdover from COVID, when we were unable to physically go on site to every project site. As COVID restrictions have lifted, we understand that a physical inspection at each site is now necessary. Moving forward, we have implemented requirements to inspect all sites receiving CDBG rehabilitation funding as a part of project close-out. Staff will also continue to review subrecipient records during monitoring to ensure subrecipients have adequate recordkeeping of completed rehabilitation projects. The department was unaware of the requirements of the FFATA filing and will be scheduling trainings to learn more about grant requirements. We thank the auditors for bringing the requirements to our attention. Anticipated date to complete the corrective action: 12/31/2024

View Audit 321336

Finding 498593 (2023-004)

Significant Deficiency 2023

Baltimore Corps, INC

DC

Reporting Significant Deficiency § 200.512

Finding 2023-004: Significant Deficiency and Noncompliance Over Reporting Responsible Official’s Response and Corrective Action Plan We concur with the finding. We acknowledge the importance of adhering to the Federal guidelines for the submission of the reporting package within the mandated nine-mo...

Finding 2023-004: Significant Deficiency and Noncompliance Over Reporting Responsible Official’s Response and Corrective Action Plan We concur with the finding. We acknowledge the importance of adhering to the Federal guidelines for the submission of the reporting package within the mandated nine-month period. This finding is a result of the transition in the accounting team. To address this, BCI will implement the following actions: 1. Policies and Procedures Development: We will create and enforce comprehensive policies and procedures to ensure that audits are initiated and completed promptly. This will include detailed timelines and checkpoints to monitor progress throughout the audit process. In addition, we will adhere to a year end closing process that reconciles all significant accounts. 2. Training for Grant Administration: We will provide training for individuals responsible for administering Federal assistance programs within BCI. This training will cover essential aspects of grant administration, ensuring that our team is well-equipped to manage these programs efficiently and in compliance with Federal requirements. Planned Implementation Date of Corrective Action Plan September 1, 2024 Person Responsible for Corrective Action Plan Caryn York, Executive Director

View Audit 321331

Finding 498587 (2023-001)

Material Weakness 2023

Housing Initiatives, INC

WI

Reporting Internal Control / Segregation of Duties

Criteria: Proper financial closing and reconciliation procedures should be in place to identify and adjust the financial records to ensure the financial statements are fairly stated and presented in accordance with applicable standards. These procedures should be followed not only for yearend clos...

Criteria: Proper financial closing and reconciliation procedures should be in place to identify and adjust the financial records to ensure the financial statements are fairly stated and presented in accordance with applicable standards. These procedures should be followed not only for yearend closing and reporting, but on a routine basis to ensure financial records are accurate through the reporting period. Condition: During audit procedures, the auditors proposed audit adjustments and account reclassification entries that, if not made, would have resulted in the financial statements being materially misstated. Specifically, adjustments were necessary to reconcile federal grant funds received but not accurately reflected in the financial records. Additionally, adjustments were necessary to reconcile the rental revenues between tenant payments and government subsidized rental payments. Cause: Certain adjustments for yearend accruals were not made by management. Additionally, certain reclassification adjustments were not identified that were necessary to present the financial statements accurately in accordance with applicable standards. Internal control processes and procedures do not currently include a review of actual rental payment transactions after the initial transaction is recorded. As a result, when actual rental payment funding sources differ from that of the initial transaction generated from the tenant management system, changes are not being identified or reflected in the financial records. Effect: Housing Initiatives, Inc.’s system of internal control may not prevent, detect, or correct misstatements in the financial statements. Questioned Costs: Not applicable Auditor’s Recommendation: The auditor will continue to work with Housing Initiatives, Inc., providing information and training where needed, to make Housing Initiatives, Inc. personnel more knowledgeable about its responsibility for the financial statements. The auditor recommends that Housing Initiatives, Inc. review the various monthly and year-end processes and transactions necessary to close and reconcile the financial records. Auditee’s Response: Housing Initiatives, Inc. acknowledges its responsibility for the financial statements and proper presentation of such. Housing Initiatives, Inc. has continued to work with internal staff as well as consultants to continually update processes and procedures to ensure that financial activity is properly captured and recorded.

View Audit 321330

Finding 498579 (2023-001)

Significant Deficiency 2023

City of Chisholm

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

Lack of segregation of duties - significan deficiency Name of contact person responsible for corrective acttion - Devin Ceglar, City Clerk-Treasurer Corrective action planned - The City Clerk-Tre...

Lack of segregation of duties - significan deficiency Name of contact person responsible for corrective acttion - Devin Ceglar, City Clerk-Treasurer Corrective action planned - The City Clerk-Treasurer will attempt to monitor transactions and structure the duties of the office personnel to ensure as much segregation of duties as possible within the City's staffing limitations and funding contraints. Anticipated completion date - ongoing

View Audit 321321

Finding 498576 (2023-001)

Material Weakness 2023

Wishek Hospital Clinic Association D/b/a South Central Health

ND

Reporting § 200.512

Contact Person Megan Rath 2023-001 Corrective Action Plan The Association’s audited financial statements are now up to date. Proper checks and balances have been put into place to ensure ongoing complete and accurate financial data to avoid delinquent audits and data collection forms. Completion D...

Contact Person Megan Rath 2023-001 Corrective Action Plan The Association’s audited financial statements are now up to date. Proper checks and balances have been put into place to ensure ongoing complete and accurate financial data to avoid delinquent audits and data collection forms. Completion Date The data collection form will be submitted to the Federal Audit Clearinghouse by September 30, 2024.

View Audit 321320

Finding 498563 (2023-001)

None 2023

Franciscan Alliance, Inc.

IN

Reporting Subrecipient Monitoring § 200.328

The Management of Franciscan Alliance, Inc. and Affiliates (“Franciscan”) considers the implementation and monitoring of effective internal controls to be one of its most important responsibilities, especially as they relate to the funds received from the Federal government. Management has continued...

The Management of Franciscan Alliance, Inc. and Affiliates (“Franciscan”) considers the implementation and monitoring of effective internal controls to be one of its most important responsibilities, especially as they relate to the funds received from the Federal government. Management has continued to promote sound business practices and effective internal controls across the organization through communication, training, and consistent enforcement of the Franciscan’s policies. The following are the Views and Corrective Action Plans of Management regarding the Schedule of Findings and Questioned Costs for the year ended December 31, 2023 for Franciscan Alliance, Inc. and Affiliates. AUDIT FINDING 2023-001 – Compliance with Reporting Requirements MANAGEMENT’S RESPONSE: Management concurs that the Programmatic Report due December 28, 2023 was not submitted until July 25, 2024. CORRECTIVE ACTION PLAN: Franciscan submitted the report on July 25, 2024. Franciscan created an additional tracking system to document reporting requirements for all grants, provide reminders, and document the submitted date. The tracker is prepared and reviewed monthly, with appropriate segregation of duties, to ensure all reports are being submitted accurately and timely. Franciscan now verifies the appropriate individuals have access to reporting systems in advance of reporting due dates. RESPONSIBLE PERSONS: Gregory Pantale, Director Grant Administration, Franciscan Alliance, Inc. COMPLETION DATE: September 2024

View Audit 321315

Finding 498554 (2023-002)

None 2023

County of Cumberland, Pennsylvania

PA

Special Tests & Provisions Reporting

To: Boyer & Ritter From: Lisa A. Reider, Financial Manager RE: Corrective Action Plan for 2023-002 Date: September 20, 2024 Finding 2023-002: Internal Control over Compliance Finding/Compliance Finding Finding Title: Special Tests and Provisions Anticipated Completion Date: Already Im...

To: Boyer & Ritter From: Lisa A. Reider, Financial Manager RE: Corrective Action Plan for 2023-002 Date: September 20, 2024 Finding 2023-002: Internal Control over Compliance Finding/Compliance Finding Finding Title: Special Tests and Provisions Anticipated Completion Date: Already Implemented Name of Agency Responsible for carrying out the corrective action plan: Children and Youth Person in the agency (name & title): Lisa A. Reider, Financial Manager The Agency has a case management system (CAPS) that provides alerts to the caseworker when regulatory requirements are due. All cases are logged into the system and once the accepted for service date is entered it triggers the system to give the caseworker alerts for the Family Service Plan (FSP) due date. When each worker logs into the CAPS system they have certain alerts on their home page and FSP due dates is one of the default alerts. The FSP due date is also reviewed during the caseworker’s supervision time with their supervisor. Management has reminded caseworkers to regularly monitor the status of the FSP due dates. Further, when workforce turnover occurs the supervisors have been reminded to review caseload details, such as upcoming regulatory due dates, as part of the case reassignments.

View Audit 321313

Finding 498553 (2023-001)

Significant Deficiency 2023

County of Cumberland, Pennsylvania

PA

Reporting

To: Boyer & Ritter From: Lisa A. Reider, Financial Manager RE: Corrective Action Plan for 2023-001 Date: September 20, 2024 Finding 2023-001: Internal Control over Compliance Finding/Compliance Finding Finding Title: Reporting Anticipated Completion Date: Already Implemented Name of Agen...

To: Boyer & Ritter From: Lisa A. Reider, Financial Manager RE: Corrective Action Plan for 2023-001 Date: September 20, 2024 Finding 2023-001: Internal Control over Compliance Finding/Compliance Finding Finding Title: Reporting Anticipated Completion Date: Already Implemented Name of Agency Responsible for carrying out the corrective action plan: Children and Youth Person in the agency (name & title): Lisa A. Reider, Financial Manager The Children and Youth Agency submits complete and accurate Act 148 reports; however, there are circumstances which cause untimely report submissions. There can be various reasons for untimely Act 148 report submission such as late or inaccurate provider invoices. The Children and Youth Agency will continue to work with our providers for more timely and accurate invoice submissions. Further the Administrative Technician will continue to request any outstanding provider invoices monthly, in an effort to obtain information timelier, as part of the monthly expense accrual for the monthly County Close process. Untimely or incomplete information needed in determining a child’s eligibility for Title IV-E funding can impact the submission process. The agency has prioritized ensuring all aspects of the administrative and eligibility requirements are met to avoid errors and accurate invoicing to the Federal Government. The Administrative Technician also works with the caseworkers and supervisors in gathering the information needed from parents as part of the Title IV-E eligibility process. Caseworkers and supervisors have been reminded of the importance of obtaining such eligibility information on a timely basis. Untimely Act 148 reporting is a Statewide issue. While timeliness is important for meeting deadlines and compliance, in most instances the reporting schedule requires more than 45 days to work through all the administrative and eligibility requirements. Management continuously evaluates internal processes to identify potential process improvements that could lead to timelier filings. The agency will continue to strive to file complete and accurate Act 148 reports as timely as possible once all required information has been received..

View Audit 321313

Finding 498543 (2023-003)

Material Weakness 2023

Town of Arcadia

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2023-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The Project and Expenditure (P&E) report covering April 1, 2022, to March 31, 2023, was submitted without a review or oversight process in place to prevent or detect and cor...

FINDING 2023-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The Project and Expenditure (P&E) report covering April 1, 2022, to March 31, 2023, was submitted without a review or oversight process in place to prevent or detect and correct errors. As a result, errors in reporting were identified. Contact Person Responsible for Corrective Action: Jennifer Pickett Contact Person Phone Number: 317-984-3512 jennifer.pickett@arcadia.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: When the Clerk-Treasurer goes to do the Project and Expenditure report next, she will have the Grant Administrator set with her to complete the form. After the form is completed and has no errors the Clerk Treasurer will print the report off and allow her Deputy Clerk Treasurer to review it. Anticipated Completion Date: This will be corrected in 2025 when the report must be submitted again.

View Audit 321300

Finding 498542 (2023-006)

Significant Deficiency 2023

St Landry Parish Government

LA

Reporting

State and Local Fiscal Recovery Funds Reporting Response: Turnover in key financial management positions led to an oversight in the reporting process for State and Local Fiscal Recovery Act Funding. Failure to report was isolated to one quarter and has been corrected for all subsequent reporting per...

State and Local Fiscal Recovery Funds Reporting Response: Turnover in key financial management positions led to an oversight in the reporting process for State and Local Fiscal Recovery Act Funding. Failure to report was isolated to one quarter and has been corrected for all subsequent reporting periods. Controls will be implemented to ensure accurate and timely reporting.

View Audit 321298

Finding 498541 (2023-001)

Significant Deficiency 2023

Journalism Development Network, Inc.

DC

Subrecipient Monitoring Reporting

Views of Responsible Officials: We acknowledge this lapse. We have already updated procedures to ensure that we are registering subgrants correctly. Name and Title of Responsible Officials: Oliver Rivers, Chief Operating Officer and Deniz Sarkinovic, Senior Director of Compliance Anticipated Complet...

Views of Responsible Officials: We acknowledge this lapse. We have already updated procedures to ensure that we are registering subgrants correctly. Name and Title of Responsible Officials: Oliver Rivers, Chief Operating Officer and Deniz Sarkinovic, Senior Director of Compliance Anticipated Completion Date: September 1, 2024

View Audit 321281

Finding 498531 (2023-001)

Material Weakness 2023

Howard County

IN

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.1 § 200.303

FINDING 2023-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The Deputy Auditor prepared the quarterly reports and the Auditor reviewed the reports; however, the control was not effective and did not detect and allow correction of mat...

FINDING 2023-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The Deputy Auditor prepared the quarterly reports and the Auditor reviewed the reports; however, the control was not effective and did not detect and allow correction of material misstatements prior to submission. Two of the four quarterly reports submitted during the audit period were selected for testing. For the two reports tested, all activity for the reporting period was not included, information submitted was not supported by the County's records, and the reports were not fairly presented Contact Person Responsible for Corrective Action: Jessica Secrease Contact Phone Number and Email Address: 765-456-2804 Jessica.secrease@howardcountyin.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The County will follow the internal controls established, including policies and procedures to ensure that the County provides the Treasury with complete and accurate information for the P&E Report in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The Chief Deputy will continue to work with the Projects Manager to ensure the reporting is accurate and all obligations and expenditures are reported correctly before sending the information to a third-party vendor. The Auditor will review and approve any reporting prior to submission. Initialed reports will be kept within the grant file. Anticipated Completion Date: September 2024

View Audit 321268

Corrective Action Plans

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