Corrective Action Plans

Finding 497939 (2023-008)

Material Weakness 2023

Michigan Association of Recovery Residences, Inc.

MI

Internal Control / Segregation of Duties Material Weakness Reporting § 200.328 § 200.329

Planned Corrective Actions: MARR will retain a CPA consultant to implement a full – range of controls relating to reporting, including federal program reporting. MARR will take such steps as necessary to ensure that reports are timely and accurately prepared, reviewed, and approved prior to filing. ...

Planned Corrective Actions: MARR will retain a CPA consultant to implement a full – range of controls relating to reporting, including federal program reporting. MARR will take such steps as necessary to ensure that reports are timely and accurately prepared, reviewed, and approved prior to filing. All controls, including review and approval will be documented in such documentation to be maintained.

View Audit 320567

Finding 497938 (2023-007)

Material Weakness 2023

Michigan Association of Recovery Residences, Inc.

MI

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

Planned Corrective Actions: MARR will retain a CPA consultant to implement a full - range of controls relating to reporting, including federal program reporting. MARR will take such steps as necessary to ensure that reports are timely and accurately prepared, reviewed, and approved prior to filing. ...

Planned Corrective Actions: MARR will retain a CPA consultant to implement a full - range of controls relating to reporting, including federal program reporting. MARR will take such steps as necessary to ensure that reports are timely and accurately prepared, reviewed, and approved prior to filing. All controls, including review and approval will be documented in such documentation to be maintained. MARR will retain a CPA consultant to implement and adopt formal written policies relating to grants management ordered by Uniform Guidance.

View Audit 320567 Questioned Costs: $1

Finding 497937 (2023-006)

Material Weakness 2023

Michigan Association of Recovery Residences, Inc.

MI

Questioned Costs Allowable Costs / Cost Principles Cash Management

Planned Corrective Actions: MARR will retain a CPA consultant to implement a full-range of control over costs charged to federal programs. MARR’s protocol shall ensure that such costs are the direct benefit to the program, are reviewed, approved, documented and ensure the accounting and reporting p...

Planned Corrective Actions: MARR will retain a CPA consultant to implement a full-range of control over costs charged to federal programs. MARR’s protocol shall ensure that such costs are the direct benefit to the program, are reviewed, approved, documented and ensure the accounting and reporting process be accurate. Further, controls over grant billings will be established to ensure expenditures represent actual costs incurred. All control activities, including independent review, should be documented and evidence of review and approval will be maintained.

View Audit 320567 Questioned Costs: $1

Finding 497933 (2023-003)

Material Weakness 2023

Lawrence County

IN

Internal Control / Segregation of Duties Cash Management Material Weakness § 200.303

FINDING 2023-003 Finding Subject: Internal Controls over COVID-19 – Coronavirus State and Local Fiscal Recovery Funds: Lead Reduction Grant Summary of Finding: The County submitted one invoice for reimbursement to the State during the audit period. The County had not established a proper system of i...

FINDING 2023-003 Finding Subject: Internal Controls over COVID-19 – Coronavirus State and Local Fiscal Recovery Funds: Lead Reduction Grant Summary of Finding: The County submitted one invoice for reimbursement to the State during the audit period. The County had not established a proper system of internal control over reporting as one employee in the County Health Department prepared and submitted the invoice with no evidence of an oversight, review, or approval process to ensure that the report was accurate. Contact Person Responsible for Corrective Action: Paula Kern-Edwards Contact Phone Number and Email Address: 812-275-3234 pedwards@lawrencecounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: This grant period has ended. The County will review all future grant awards for similar requirements and comply with any oversight, review or approval requirements. Anticipated Completion Date: Completed

View Audit 320559

Finding 497927 (2023-001)

Material Weakness 2023

Yardley Borough

PA

Reporting Internal Control / Segregation of Duties

SECTION II – FINANCIAL STATEMENT FINDINGS 2023-001 Criteria and Condition: Bank reconciliations are not reviewed by someone independent of the bookkeeping process. Context: Bank statements are reconciled monthly, however, there is no independent review of the reconciliations once complete. Ca...

SECTION II – FINANCIAL STATEMENT FINDINGS 2023-001 Criteria and Condition: Bank reconciliations are not reviewed by someone independent of the bookkeeping process. Context: Bank statements are reconciled monthly, however, there is no independent review of the reconciliations once complete. Cause: Lack of segregation of duties. Potential Effect: Errors could occur in financial reporting. Recommendation: Someone independent of the bookkeeping function should review bank reconciliations. Views of Responsible Officials and Planned Corrective Actions: Management understands the importance of segregation of duties. Borough of Yardley will ensure that bank reconciliations are reviewed going forward. Action Taken: The Borough will have someone independent of the bookkeeping process begin to review completed bank reconciliations. Anticipated Completion: During 2024.

View Audit 320540

Finding 497924 (2023-002)

Material Weakness 2023

Yardley Borough

PA

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.302

SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-002 Material Weakness Reporting Criteria and Condition: While the Organization has some written financial management procedures documentation, it does not meet all the recent specific requirements under 2 CFR 200.302 in the Uniform...

SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-002 Material Weakness Reporting Criteria and Condition: While the Organization has some written financial management procedures documentation, it does not meet all the recent specific requirements under 2 CFR 200.302 in the Uniform Grant Guidance. Context: The financial management requirements under 2 CFR 200.302 require each non-federal entity maintain effective control over, and accountability for all funds, property, and other assets, including having written procedures in place. Key changes which effect the Organization include: • Increased documentation • Time and effort reporting for payroll • Specific purchasing consideration Cause: The Borough did not implement adequate controls to ensure compliance with this reporting requirement. Potential Effect: Errors could occur in financial reporting. Recommendation: We recommend the Organization update its existing policies to comply with the requirements under 2 CFR 200.302. Views of Responsible Officials and Planned Corrective Actions: Management understands the importance of defining and following the necessary policies and procedures to remain in compliance with the requirements under 2 CFR 200.302. Borough of Yardley will implement these policies and procedures to ensure that the organization will comply going forward. Repeat: Repeat finding from 2017-002 Action Taken: The Borough will review guidance and create missing policies. Anticipated Completion: During 2024.

View Audit 320540

Finding 497922 (2023-002)

Significant Deficiency 2023

Stevens County

WA

Reporting Significant Deficiency

Report was entered with project complete marked, and Administrator failed to zero out current period expenditures and obligations from previous reporting. The Administrator believes these were corrected in the report filed in 2024. The Administrator will have Auditor-Treasurer review the final repor...

Report was entered with project complete marked, and Administrator failed to zero out current period expenditures and obligations from previous reporting. The Administrator believes these were corrected in the report filed in 2024. The Administrator will have Auditor-Treasurer review the final report before submitting.

View Audit 320535

Finding 497918 (2023-005)

Material Weakness 2023

Harrison County

IN

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

FINDING 2023-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: Finding 2023-005 found that the County did not have an effective system of internal controls in place to ensure accurate and complete reporting of Project and Expenditure (P...

FINDING 2023-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: Finding 2023-005 found that the County did not have an effective system of internal controls in place to ensure accurate and complete reporting of Project and Expenditure (P&E) reports for the Coronavirus State and Local Fiscal Recovery Funds (SLFRF). The County was unable to provide supporting documentation for current period and cumulative obligations, resulting in reporting errors. This issue was isolated to the one annual P&E report submitted during the audit period. Contact Person Responsible for Corrective Action: Chad Shireman Contact Phone Number and Email Address: 812-738-8241; cshireman@harrisoncounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The County Auditor's office acknowledges the need for strengthened internal controls and improved processes to ensure compliance with reporting requirements for federal awards. A system of internal controls will be designed and implemented to ensure segregation of duties in the preparation, review, and submission of federal reports. This will involve designating different personnel for the preparation and review of P&E reports to ensure accuracy and thorough oversight before submission. Staff involved in federal reporting will receive training on SLFRF compliance and reporting requirements, including proper procedures for documenting obligations and reporting them accurately. The County will review its procedures to ensure compliance with federal reporting requirements periodically. This will help identify any potential issues in a timely manner and allow for immediate corrective action if needed. In addition, regular reviews will verify that corrective actions from prior audits are fully implemented and maintained. Anticipated Completion Date: December 31, 2024

View Audit 320521

Finding 497912 (2023-001)

Significant Deficiency 2023

Carroll County

OH

Reporting Subrecipient Monitoring § 200.328

Re: Information missing SLFRF reporting for revenue replacement. As per my conversation with Eric Rochoe at Treasury on 8/27/24, when the reporting period opens in April 2025, I am to add the revenue replacement amount of $5,227,729.00 in the obligaiton line.

View Audit 320505

Finding 497897 (2023-001)

Significant Deficiency 2023

Hamlet Housing Authority

NC

Eligibility HUD Housing Programs Reporting

Hamlet Housing Authority Corrective Action Plan For the Year Ended December 31, 2023 Section II - Financial Statement Findings None Reported. Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Gary Jones Executive Director Corrective Action: Man...

Hamlet Housing Authority Corrective Action Plan For the Year Ended December 31, 2023 Section II - Financial Statement Findings None Reported. Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Gary Jones Executive Director Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately

View Audit 320466

Finding 497896 (2023-002)

Material Weakness 2023

Health and Environment Sciences Institute

DC

Subrecipient Monitoring Reporting Material Weakness

Finding 2023-002: Material Weakness over Subrecipient Reporting Federal Funding Accountability and Transparency Act (FFATA) reports are required to be filed for subrecipients receiving direct awards in excess of $30,000 by the end of the month following the month the award is given. HESI did not t...

Finding 2023-002: Material Weakness over Subrecipient Reporting Federal Funding Accountability and Transparency Act (FFATA) reports are required to be filed for subrecipients receiving direct awards in excess of $30,000 by the end of the month following the month the award is given. HESI did not timely file the required FFATA report for a subrecipient receiving direct federal awards in excess of $30,000. Planned Corrective Action: The FFATA report was subsequently filed in April 2024. Procedures have been put in place to ensure that the form will be filed in a timely manner and in accordance with all filing requirements. Name and Person Responsible: Beth-Ellen Berry, Chief Financial Officer Anticipated Completion Date: September 3, 2024

View Audit 320458

Finding 497893 (2023-001)

Significant Deficiency 2023

Legacy Redevelopment Corporation

WI

Reporting Matching / Level of Effort / Earmarking

We agree with the finding and recommendation regarding reconciliation of the loan receivable accounts. Procedures have been put into place beginning September 1, 2024 for reconciliations to be submitted to management for review and approval. In addition, a meeting will be held with the outside accou...

We agree with the finding and recommendation regarding reconciliation of the loan receivable accounts. Procedures have been put into place beginning September 1, 2024 for reconciliations to be submitted to management for review and approval. In addition, a meeting will be held with the outside accounting services team to review all lending activity for proper reporting.

View Audit 320453

Finding 497661 (2023-004)

Significant Deficiency 2023

Berkshire Community College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan:. The Student Financial Services Office members will attend and participate in training sessions provided by NASFAA that cover NSLDS reporting, determination of withdrawal, importance of reporting timely and the consequences of late reporting. Policy and procedures have been u...

Corrective Action Plan:. The Student Financial Services Office members will attend and participate in training sessions provided by NASFAA that cover NSLDS reporting, determination of withdrawal, importance of reporting timely and the consequences of late reporting. Policy and procedures have been updated to review and monitor rosters on a regular basis. The Student Financial Services Office will work with the Registrar to monitor the by-weekly reports and determine if increased rosters and/or corrections will be needed/required. Timeline for Implementation of Corrective Action Plan: Immediately Contact Person: Karrie M. Trautman

View Audit 320442

Finding 497660 (2023-003)

Significant Deficiency 2023

Berkshire Community College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan:. The Student Financial Services Office members will attend and participate in training sessions provided by NASFAA that cover NSLDS reporting, determination of withdrawal, importance of reporting timely and the consequences of late reporting. Policy and procedures have been u...

Corrective Action Plan:. The Student Financial Services Office members will attend and participate in training sessions provided by NASFAA that cover NSLDS reporting, determination of withdrawal, importance of reporting timely and the consequences of late reporting. Policy and procedures have been updated to review and monitor rosters on a regular basis. The Student Financial Services Office will work with the Registrar to monitor the by-weekly reports and determine if increased rosters and/or corrections will be needed/required. Timeline for Implementation of Corrective Action Plan: Immediately Contact Person: Karrie M. Trautman

View Audit 320442

Finding 497659 (2023-002)

Significant Deficiency 2023

Berkshire Community College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan:. BCC Student Financial Services and the Business Office have reviewed policies and procedures regarding correct disbursement of Pell and timeline for federal reporting to COD. A Microsoft TEAMS folder accessible by both offices will keep track of said disbursements and monito...

Corrective Action Plan:. BCC Student Financial Services and the Business Office have reviewed policies and procedures regarding correct disbursement of Pell and timeline for federal reporting to COD. A Microsoft TEAMS folder accessible by both offices will keep track of said disbursements and monitoring of COD records will be reviewed on weekly basis. The BCC Business Office has been given review access of COD disbursement and reconciliation records for continuous assessment and scrutinization. Additionally, reconciliation of Pell disbursements between both offices will be monitored on a weekly basis and by-weekly meetings between both offices will be conducted to review processes. Timeline for Implementation of Corrective Action Plan: Immediately Contact Person: Karrie M. Trautman

View Audit 320442

Finding 497640 (2023-002)

Material Weakness 2023

Silver Lake Regional School District

MA

Subrecipient Monitoring Internal Control / Segregation of Duties HUD Housing Programs

I concur with the auditor’s findings. The District is reviewing current staffing of the Business Office. The District Leadership team has requested additional staffing, potentially in the roles of Grants Management, additional Accounting staff, and additional Treasurer staff. These positions were no...

I concur with the auditor’s findings. The District is reviewing current staffing of the Business Office. The District Leadership team has requested additional staffing, potentially in the roles of Grants Management, additional Accounting staff, and additional Treasurer staff. These positions were not provided for in FY25 due to a challenging budget cycle. It is understood that these additional staff will assist in addressing the issues of: Reliability of District’s financial reporting; Effectiveness and efficiency of its operations; Compliance with applicable laws and regulations. In addition, Business Office policies and procedures will be documented and staff will receive professional development to ensure their understanding. The School Committee has been made aware that lack of additional staff has hampered progress on this.

View Audit 320436

Finding 497623 (2023-002)

Significant Deficiency 2023

Peace Villa Inc.

MN

Internal Control / Segregation of Duties Reporting

Corrective Acton Plan (CAP) f) Actions Planned in Response to the Finding: The Organization does not plan to take any action but is aware of the condition. Based on the cost of correcting this deficiency, the Organization has decided to accept the risk associated with this deficiency. g) Official ...

Corrective Acton Plan (CAP) f) Actions Planned in Response to the Finding: The Organization does not plan to take any action but is aware of the condition. Based on the cost of correcting this deficiency, the Organization has decided to accept the risk associated with this deficiency. g) Official Responsible for Ensuring Corrective Action: Brenda Schmitz, Office Manager, will review the financial statements and related footnotes and approve them. h) Planned Completion Date for the Corrective Action: The corrective action plan for this finding will be completed by December 31, 2024. i) Explanation of Disagreement: There is no disagreement with the audit finding. j) Plan to Monitor Completion of Corrective Action: The Board will be monitoring this corrective action plan.

View Audit 320417

Finding 497621 (2023-001)

Significant Deficiency 2023

Bladenboro Housing Authority

NC

HUD Housing Programs Eligibility Reporting

Corrective Action Plan For the year ended December 31, 2023 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Becky Tatum Interim Director Corrective Action: Mangagement will implement pr...

Corrective Action Plan For the year ended December 31, 2023 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Becky Tatum Interim Director Corrective Action: Mangagement will implement proper internal control procedures for the Housing Choice Voucher Program eligibility requirements. Proposed Completion Date: Immediately

View Audit 320414

Finding 497619 (2023-006)

Material Weakness 2023

Elbert County, Georgia

GA

Internal Control / Segregation of Duties Reporting

The County agrees with this finding and intends to begin work creating a written policy and procedures manual

View Audit 320398

Finding 497614 (2023-001)

Significant Deficiency 2023

Coordinated Living of Southern Nevada, Inc.

NV

Reporting Internal Control / Segregation of Duties

Beneficiary Reporting Auditor’s Recommendation: We recommend that a responsible employee review and approve all HOME Program Housing Beneficiary Reports for accuracy prior to their submission to the applicable oversite agency. The review should be documented with the initials of the reviewer and th...

Beneficiary Reporting Auditor’s Recommendation: We recommend that a responsible employee review and approve all HOME Program Housing Beneficiary Reports for accuracy prior to their submission to the applicable oversite agency. The review should be documented with the initials of the reviewer and the date reviewed on each report. Action Taken: In order to ensure the accuracy of the HOME Program Housing Beneficiary Reports, the reports are now routed to our director of Low-Income Housing Tax Credit and Compliance, who reviews each report in detail. Once she has approved the reports, she initials and dates the reports and then they are sent to either the City of Las Vegas or Clark County, as required. These procedures were implemented in mid-2023.

View Audit 320388

Finding 497611 (2023-001)

Significant Deficiency 2023

Serenity House Counseling Services, Inc.

IL

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

Serenity House has followed up with corrective actions to include – Personnel changes in the Bookkeeping role. In addition, we have upgraded our Quick Books to better help with reporting. We have upgraded to Quick Books Online.

View Audit 320380

Finding 497577 (2023-002)

Material Weakness 2023

Village of Blanchardville

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding #2023-002- Material Adjustments Condition: Johnson Block and Company, Inc. proposed adjusting journal entries during the audit process. We deem these entries to be material in relation to the financial statements. Since the Village did not make these adjustments in its accounting system prio...

Finding #2023-002- Material Adjustments Condition: Johnson Block and Company, Inc. proposed adjusting journal entries during the audit process. We deem these entries to be material in relation to the financial statements. Since the Village did not make these adjustments in its accounting system prior to the audit, a material weakness exists in the Village’s internal controls. Criteria: Material adjusting journal entries not prepared by the Village before the audit are considered an internal control weakness. Cause: The Village does not have policies and procedures in place to ensure that all transactions are properly recorded on the general ledger prior to the audit. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The Village will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor. Contact Person: Amy Barnes, Village Clerk/Treasurer, 608-523-4521, Email: clerk@blanchardvillewi.gov Anticipated Completion: December 31, 2024

View Audit 320340

Finding 497551 (2023-001)

Significant Deficiency 2023

County of Franklin, Pennsylvania

PA

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Policies and procedures have been implemented to ensure compliance with reporting requirements, and to ensure proper documentation is available from the State reporting system (AccuFund) for all fiscal reporting.

View Audit 320312

Finding 497547 (2023-003)

Significant Deficiency 2023

Canaan Manor Detroit

LA

HUD Housing Programs Reporting

We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.

View Audit 320277

Finding 497544 (2023-005)

Significant Deficiency 2023

Rj Gordon

LA

HUD Housing Programs Reporting

We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.

View Audit 320276

Corrective Action Plans

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