Corrective Action Plans

Finding 478598 (2023-006)

Significant Deficiency 2023

Hertford County

NC

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

Finding 2023-006 Untimely Adoption of Policy Name of contact person: Corrective Action: Proposed completion date: Finding 2023-007 Untimely Review of SSI Termination Name of contact person: Corrective Action: Proposed completion date: Finding 2023-008 Inaccurate Information Entry Name of contact per...

Finding 2023-006 Untimely Adoption of Policy Name of contact person: Corrective Action: Proposed completion date: Finding 2023-007 Untimely Review of SSI Termination Name of contact person: Corrective Action: Proposed completion date: Finding 2023-008 Inaccurate Information Entry Name of contact person: Corrective Action: Immediately Leslie Edwards, Finance Director The Finance Office is currently fully staffed, the Finance Director and the County Manager will work together to ensure proper policies are completed and up to date for federal awards. The fiance director will ensure that policies needed for federal grant awards are in place. The policies were adopted in FY2023 and the finding should be eliminated in FY24. Section III - Federal Award Findings and Question Costs (continued) Regular review intervals will be established to ensure that these critical tasks are being addressed promptly and efficiently, minimizing the risk of delays in case processing. Prioritizing tasks according to urgency and compliance requirements. Focusing on terminated cases to prevent any potential service disruption to clients. Regular reminders will be issued to staff to review and work on their tasks according to the established guidelines. Management monitor daily to track progress of this issue and modify the controls as needed. All staff must use the provided checklists to review their work prior to submission or finalization. Staff are required to review the determination history to verify accuracy in household composition and income details. After completing a manual budget, workers must compare their results with the NCFAST-generated budget to confirm accuracy in budgeting and program eligibility. Training sessions include knowledge checks to validate understanding and retention of correct income entry methods. Engaging in peer reviews where feasible to promote a culture of accuracy and mutual accountability. Brenda Brown, Director; Melissa Castelow, Medicaid Supervisor; Satonya Gonzales, Medicaid Supervisor Brenda Brown, Director; Melissa Castelow, Medicaid Supervisor; Satonya Gonzales, Medicaid Supervisor

View Audit 315224

Finding 478594 (2023-003)

Material Weakness 2023

Shelter House, Inc.

VA

Reporting § 200.512

We increased our accounting capacity in late August 2023, and that staff member is now trained up. We have also contract with an outside consultant to see if we can streamline some of our processes and to see if we need additional capacity or a reallocation of tasks within the finance team. This inc...

We increased our accounting capacity in late August 2023, and that staff member is now trained up. We have also contract with an outside consultant to see if we can streamline some of our processes and to see if we need additional capacity or a reallocation of tasks within the finance team. This increased capacity will give us the ability to better prepare and respond to auditor questions in a timelier fashion. We hope to complete our FYE June 2024 audit by November 30, 2024. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: David Maloney, Shelter House Controller

View Audit 315222

Finding 478586 (2023-004)

Material Weakness 2023

Borough of Lawnside School District

NJ

Cash Management Reporting Internal Control / Segregation of Duties § 200.328

Condition - The School District incorrectly reported expenditures on its reimbursement requests and final expenditures reports to the State. This resulted in the School District not providing accurate information to the State that is used to determine if grant money was expended in accordance with t...

Condition - The School District incorrectly reported expenditures on its reimbursement requests and final expenditures reports to the State. This resulted in the School District not providing accurate information to the State that is used to determine if grant money was expended in accordance with the original or amended grant application. Recommendation - That the School District should review their internal controls and establish procedures to ensure that reports comply with 2 CFR section 200.328 and ensure proper reporting by ESSER Subgrant fund, expenditure category, and object code. Method of Implementation - Accounts Payable will review all purchase orders (P.O.s) on a monthly basis for accuracy, using a checklist provided by the Business Administrator. Person Responsible for Implementation - AP Specialist / ABA / SBA Implementation Date - April 1, 2024

View Audit 315220

Finding 478580 (2023-006)

Significant Deficiency 2023

Killdeer Public School District No. 16

ND

Cash Management Reporting School Nutrition Programs

Contact Person Rhonda Zastoupil, Business Manager Planned Corrective Action The Business Manager will review the monthly reimbursement reports and supporting data prepared by Business Office staff for accuracy and sign off on the reimbursement request prior to submittal to the Department of Public I...

Contact Person Rhonda Zastoupil, Business Manager Planned Corrective Action The Business Manager will review the monthly reimbursement reports and supporting data prepared by Business Office staff for accuracy and sign off on the reimbursement request prior to submittal to the Department of Public Instruction. Planned Completion Date Immediately

View Audit 315214

Finding 478576 (2023-005)

Significant Deficiency 2023

Killdeer Public School District No. 16

ND

Reporting

Contact Person Rhonda Zastoupil, Business Manager Planned Corrective Action The District will implement the auditor’s recommendation. Planned Completion Date March 31, 2025

View Audit 315214

Finding 478575 (2023-001)

None 2023

Circles of Care INC

FL

Internal Control / Segregation of Duties Reporting

Block Grants for Prevention and Treatment of Substance Abuse AL No. 93.959 Forensic Services and Competency Restoration Training CSFA #60.114 Other matter required to be reported in accordance with Uniform Guidance Condition: CoC did not submit audited financial data in an accurate and timely manner...

Block Grants for Prevention and Treatment of Substance Abuse AL No. 93.959 Forensic Services and Competency Restoration Training CSFA #60.114 Other matter required to be reported in accordance with Uniform Guidance Condition: CoC did not submit audited financial data in an accurate and timely manner to oversight organizations. The audited financial data was submitted to the U.S. Department of Health and Human Services and the State Department of Children and Families 12 months after the CoC's fiscal year end. Auditor's Recommendations: CoC should continue to develop and implement internal controls over both internal and external reporting, and the year-end close process to ensure reporting remains accurate and timely, with any unexpected financial data being investigated and corrected before it is reported. CoC should consider additional staff training on various reporting requirements. Action Taken: Circles of Care continues to engage in additional technical assistance by consulting with other Florida non-profit community behavioral health hospitals regarding development and completion of the 1037 form. Although additional staff resources were allocated this past year, it is apparent that more resources will be required for the timely submission of the year-end reporting and submission. CoC w ill swiftly develop a transition plan to move responsibilities relating to 1037 form and all other required schedules to the current VP of Business and Finance, Henry Lin, and CoC will prioritize staff resources necessary to complete the reporting requirements in an accurate and timely manner going forward.

View Audit 315213

Finding 478543 (2023-001)

Material Weakness 2023

Arcare

AR

Subrecipient Monitoring Reporting

June 24, 2024 Re: Finding No 2023-001 Responsible Party: Talmage J. Whitehead, PresidenUCFO (870) 347-3313, Talmage. Whitehead@arcare.net Expected Completion date: September 2024 Finding No. 2023-001 states: Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act ...

June 24, 2024 Re: Finding No 2023-001 Responsible Party: Talmage J. Whitehead, PresidenUCFO (870) 347-3313, Talmage. Whitehead@arcare.net Expected Completion date: September 2024 Finding No. 2023-001 states: Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred to as the "Transparency Act" that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) Condition: The Organization failed to file FFATA reporting submissions for the fiscal year ended December 31, 2023. Management agrees with the finding. We have conducted the following steps to come into compliance with the Transparency Act: • Wording has been added to Program Monitoring and Data Reporting Systems Policy: ► Grant Program and Financial Management must compile and report data and other information as required by HRSA relating to Subrecipients (FFATA). ► Director of Grant Management will perform the following standard operating procedure for each grant to inform and prevent loss of knowledge for current and future staff members: ► Review and obtain understanding of all guidance and NOA grant terms; ► Relay this information to all grant program and finance staff; ► Assign duties and reporting to appropriate staff; ► Maintain a tracking sheet for grant reporting requirements; ► Confirm all reporting is completed accurately and timely; ► A FFATA data information form will be attached to Subrecipient agreements annually to assist in the reporting requirement; ► Copies of the submissions are maintained in the Department's file to ensure proper compliance documentation is kept. • All grant awards containing subrecipients have been reviewed and data gathered in order to report in the FSRS for 2023. Staff has prepared and filed the late reports for ARcare fiscal year 2023 with exception of one which we are waiting on for more information. We expect to report on this one by September 2024. Those filed were reviewed by Finance. • No awards have been given yet in 2024 so the FSRS reports for 2024 are not due. Awards projected to be given are in September and October 2024 and we intend to be in compliance by reporting deadlines.

View Audit 315170

Finding 478430 (2023-003)

Significant Deficiency 2023

Mercy Neighborhood Ministries, Inc.

PA

Subrecipient Monitoring Reporting Significant Deficiency

Management's Response: MNM will implement financial policies and procedures to ensure a timely independent audit process and subsequent timely filing of the audit with the Federal Audit Clearinghouse.

View Audit 315127

Finding 478429 (2023-002)

Material Weakness 2023

Mercy Neighborhood Ministries, Inc.

PA

Internal Control / Segregation of Duties Material Weakness Reporting

Management’s Response: Management will implement procedures to ensure that timely and accurate financial information is prepared in accordance with generally accepted accounting principles.

View Audit 315127

Finding 478428 (2023-001)

Material Weakness 2023

Mercy Neighborhood Ministries, Inc.

PA

Internal Control / Segregation of Duties Material Weakness Reporting

Management’s Response: Management has revised MNM’s segregation of duties and compensating controls surrounding financial reporting and has implemented the appropriate safeguards to ensure they are adhered to. MNM has developed written procedures and incorporated the following controls surrounding...

Management’s Response: Management has revised MNM’s segregation of duties and compensating controls surrounding financial reporting and has implemented the appropriate safeguards to ensure they are adhered to. MNM has developed written procedures and incorporated the following controls surrounding cash receipts and disbursements. • Maintenance of a daily log of cash receipts and disbursements • Restrict access to cash and checks to authorized individuals • Maintain adequate supporting documentation for all cash receipts and disbursements • Recount of daily cash receipts by more than one individual for accuracy • Make deposits and post to accounts receivable on a regular basis at a minimum weekly • Safeguard cash and checks for deposits in a secure location (i.e. safe or lockbox) • Cash receipts are verified to daily log and supporting documentation as part of bank reconciliation process • Cash receipt and disbursement detail to be reviewed by Executive Director

View Audit 315127

Finding 478426 (2023-006)

Material Weakness 2023

Cottrellville Township

MI

Reporting Subrecipient Monitoring Material Weakness § 200.502 § 200.510

The Township will establish controls to determine federal revenues and if an audit under the Uniform Guidance is required. The anticipated completion date is June 30, 2024.

View Audit 315126

Finding 478403 (2023-001)

Material Weakness 2023

City of Mesquite, Texas

TX

Subrecipient Monitoring Reporting

Finding: 2023-001 Finding Description: The City did not report the subaward information for the fiscal year ended September 30, 2023. In addition, the City had errors on the annual CDBG Financial Summary Report (PR26) and one PR29 –CDBG Cash on Hand Quarterly Report. Auditee Response: The City of Me...

Finding: 2023-001 Finding Description: The City did not report the subaward information for the fiscal year ended September 30, 2023. In addition, the City had errors on the annual CDBG Financial Summary Report (PR26) and one PR29 –CDBG Cash on Hand Quarterly Report. Auditee Response: The City of Mesquite agrees with the finding. Corrective Action: The City of Mesquite will implement a reporting checklist for federal subrecipients to ensure the City’s required reporting is completed and fully compliant. Furthermore, the City will implement additional internal controls to ensure proper reconciliation of expenditures to each federal draw of funds. This will assist in reducing/eliminating reporting errors. Projected Completion Date: The corrective action will be immediately implemented and completed by September 30, 2024. Responsible Party: Manager of Accounting Services

View Audit 315087

Finding 478400 (2023-002)

Material Weakness 2023

Charter Township of Oscoda

MI

Reporting § 200.508

Finding: 2023-002 - Deficiency in Internal Controls Over SEFA Preparation and Material Adjustments Auditor Description of Condition and Effect: During the course of our federal single audit, it was observed that the Schedule of Expenditures of Federal Awards (“SEFA”) was prepared by the auditor ins...

Finding: 2023-002 - Deficiency in Internal Controls Over SEFA Preparation and Material Adjustments Auditor Description of Condition and Effect: During the course of our federal single audit, it was observed that the Schedule of Expenditures of Federal Awards (“SEFA”) was prepared by the auditor instead of the Township. Although the Township reviewed and accepted the SEFA, the preparation was not independently performed by the Township. Additionally, the auditor proposed and the Township accepted material proposed audit adjusting journal entries that impacted the federal awards reported on the SEFA. Reliance on the auditor to prepare the SEFA and to propose material audit adjustments indicates a deficiency in the Township’s internal controls over financial reporting. This situation increases the risk that the SEFA may not be accurately or completely prepared if the auditor does not perform these tasks. Additionally, this reliance could potentially result in a significant deficiency or material weakness in the Township’s internal control over financial reporting. Auditor Recommendation: To correct this finding in the future, we recommend that the Township take the following actions: • Provide additional training to current staff on the requirements and preparation of the SEFA to build the necessary skills and knowledge internally. • Develop detailed procedures and guidelines for preparing the SEFA, including checklists and timelines, to assist staff in the accurate preparation of this schedule. • Establish a robust review and approval process where a knowledgeable individual within the organization reviews the SEFA for accuracy and completeness before submission. • Enhance internal controls over financial reporting to ensure that material audit adjustments are minimized and that the financial statements and SEFA are prepared accurately and independently. Corrective Action: We agree with the finding and will implement the following steps to address the issue: • Provide additional training to staff on the requirements and preparation of the SEFA. • Develop and document detailed procedures for SEFA preparation. • Establish a review and approval process for the SEFA. • Improve internal controls over financial reporting to reduce reliance on auditors for material adjustments. Responsible Person: Joshua Sutton, Clerk Anticipated Completion Date: December 31, 2024

View Audit 315084

Finding 478392 (2023-004)

None 2023

Oregon College of Oriental Medicine

OR

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding: 2023-004 Reporting Department’s Response: We concur Corrective Action: This issue occurred due to communication issues between departments of the college. The withdrawal process will be reviewed with the Director of Financial Aid, Director of Student and Alumni Affairs, and the Dean o...

Finding: 2023-004 Reporting Department’s Response: We concur Corrective Action: This issue occurred due to communication issues between departments of the college. The withdrawal process will be reviewed with the Director of Financial Aid, Director of Student and Alumni Affairs, and the Dean of Research and Postgraduate Studies. So that all are on the same page of deadlines and what the Financial Aid Office needs in order to complete the withdrawal process in a timely manner. Contact: Katrina Hitzeman Anticipated Completion Date: Immediately

View Audit 315065

Finding 478391 (2023-003)

None 2023

Oregon College of Oriental Medicine

OR

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

Finding: 2023-003 Reporting Department’s Response: We concur Corrective Action: This issue occurred while the Director of Financial Aid was out of the office on Leave. This issue was caused by an issue in Populi’s system and a replacement Financial Aid Officer did not know who all was supposed...

Finding: 2023-003 Reporting Department’s Response: We concur Corrective Action: This issue occurred while the Director of Financial Aid was out of the office on Leave. This issue was caused by an issue in Populi’s system and a replacement Financial Aid Officer did not know who all was supposed to be included in the disbursement batch. The process will be updated so that a list of all students who are meant to be in a batch will be listed on a report as their requests come in, then the report will be referenced when creating a disbursement batch to make sure no students are missing. Contact: Katrina Hitzeman Anticipated Completion Date: Summer 2024

View Audit 315065

Finding 478377 (2023-007)

Material Weakness 2023

City of Santa Fe

NM

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Material Weakness

Recommendation: The auditor recommends the City strengthen the controls in place to provide assurance backup documentation is retained with reports to support amounts reported. The employees responsible for report preparation should be trained to ensure understanding of the relevant Uniform Guidance...

Recommendation: The auditor recommends the City strengthen the controls in place to provide assurance backup documentation is retained with reports to support amounts reported. The employees responsible for report preparation should be trained to ensure understanding of the relevant Uniform Guidance requirements. Additionally, review procedures should be designed to address proper document retention to substantiate information reported. Action Taken: The City agrees with this finding. In November 2022 (about 5 months into FY23) the City hired a new Airport Manager with substantial experience managing municipal airports and overseeing federal funding for airports. Prior to the hire, the Airport Operations Manager was the acting airport manager, but that position was vacated during FY23. There was a period during FY23 between when the Airport Operations Manager left the City and when the new Airport Manager came on board. In CY24 the Finance Director and the Accounting Officer will work with the Airport staff to implement controls and to provide assurance that Federal Financial Reports have adequate supporting documentation and are reviewed and approved prior to submission the grantor agency timely. The City is in the process of identifying a vendor to contract with Airport to assist with federal compliance and provide training to Airport staff on relevant Uniform Guidance requirements. The vendor’s scope of work will also include helping with developing and documenting standard operating procedures related to documentation requirements and document retention. Due Date of Completion: December 31, 2024 Responsible Official: Emily Oster - Finance Director, James Harries - Airport Manager, Matthew Bonifer - Accounting Officer, Grants Manager (in recruitment)

View Audit 315062

Finding 478373 (2023-002)

Significant Deficiency 2023

Asian and Pacific Islander Wellness Center, Inc. D/b/a San Francisco Community Health Center

CA

Cash Management Reporting

2023-002 Compliance Over Reporting Name of Contact Person: Chief Financial Officer: Amber Curley Corrective Action: The Center agrees with the findings and has taken steps to ensure that all future audit reports are filed on time. This includes having brought in additional resources to includ...

2023-002 Compliance Over Reporting Name of Contact Person: Chief Financial Officer: Amber Curley Corrective Action: The Center agrees with the findings and has taken steps to ensure that all future audit reports are filed on time. This includes having brought in additional resources to include a Finance Consultant that has over 25 years of FQHC Community Health Center and audit experience/expertise. Focus area is Audit Readiness to ensure the audit is coordinated and filed on time. This will ensure that deficiencies noted in the FY 2023 audit pertaining to compliance over reporting are cleared. Proposed Completion Date: September 30, 2024

View Audit 315061

Finding 478372 (2023-001)

Material Weakness 2023

Commonbond Communities

MN

Reporting Internal Control / Segregation of Duties

Name of contact person – Angela Riley, Chief Financial Officer Corrective action – Management agrees with the finding. Management is in the process of elevating the level of supervisory personnel across the finance function, more fully implementing its Enterprise Resource Planning system to leverag...

Name of contact person – Angela Riley, Chief Financial Officer Corrective action – Management agrees with the finding. Management is in the process of elevating the level of supervisory personnel across the finance function, more fully implementing its Enterprise Resource Planning system to leverage available technology and system controls, continuing its training and development of team members, and implementing standardized month end procedures and related review processes. Proposed completion date – Management has begun the corrective action and is expected to have additional processes in place and training done by December 31, 2024.

View Audit 315058

Finding 478371 (2023-001)

Significant Deficiency 2023

Boston Tremont Housing Development Fund Corporation

NY

Eligibility HUD Housing Programs Reporting

Corrective Action Plan Project Legal Name: Boston Tremont Housing Development Fund Corporation HUD Project Nos.: NY 36L000080 and NY 36L000081 Audit Firm: CohnReznick LLP Period covered by the audit: December 31, 2023 Corrective Action Plan prepared by: Name: Lukeman Ogunyinka Position: Chief Financ...

Corrective Action Plan Project Legal Name: Boston Tremont Housing Development Fund Corporation HUD Project Nos.: NY 36L000080 and NY 36L000081 Audit Firm: CohnReznick LLP Period covered by the audit: December 31, 2023 Corrective Action Plan prepared by: Name: Lukeman Ogunyinka Position: Chief Financial Officer Telephone Number: (212) 243-9090 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2023-1 a. Comments on the Finding and Each Recommendation 4 out of 26 tenants tested did not have an annual tenant recertification Form HUD 50059 completed timely. Moving forward, management will follow established procedures and monitor compliance with those procedures to ensure that the determination of tenant eligibility and the maintenance of lease files are in accordance with the guidelines specified by HUD. b. Action(s) Taken or Planned on the Finding Management has addressed the issue by recertifying the tenant and does not expect a late recertification to occur again based on procedures in place.

View Audit 315050

Finding 478328 (2023-005)

Significant Deficiency 2023

United Way of Acadiana, INC

LA

Reporting

United Way of Acadiana has engaged in fiscal integrity training through the EHS program and has established internal controls for financial reporting. We have designated staff and established timelines to ensure timely completion of reporting.

View Audit 314994

Finding 478327 (2023-002)

None 2023

United Way of Acadiana, INC

LA

Reporting

United Way of Acadiana has engaged in fiscal integrity training through the EHS program and has established internal controls for financial reporting. We have designated staff and established timelines to ensure timely completion of reporting.

View Audit 314994

Finding 478278 (2023-004)

Significant Deficiency 2023

Crookston Housing and Economic Development Authority

MN

HUD Housing Programs Reporting Significant Deficiency

1. Correcting Plan CHEDA staff are aware of Voucher for Payment of Annual Contributions and Operating Statement report monthly to HUD via the Voucher Management System (VMS) requirements and will implement appropriate review of statements prior to submission. 2. Explanation of Disagreement with the ...

1. Correcting Plan CHEDA staff are aware of Voucher for Payment of Annual Contributions and Operating Statement report monthly to HUD via the Voucher Management System (VMS) requirements and will implement appropriate review of statements prior to submission. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum – Executive Director 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Executive Director will monitor completion of the CAP.

View Audit 314956

Finding 478274 (2023-003)

Material Weakness 2023

Village of La Farge, Wisconsin

WI

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

Finding 2023-003 Condition: Internal controls over federal grants should be in place to provide reasonable assurance that a misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have gra...

Finding 2023-003 Condition: Internal controls over federal grants should be in place to provide reasonable assurance that a misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures. Cause: The Village does not have documented policies and procedures in place over grants and grant expenditures. Effect: Without documented policies and procedures, the internal control over federal grants is low, and the risk of misstatement in the schedule of federal awards is high. Auditor’s Recommendation: We recommend that the Village work on written policies and procedures over grants and grant expenditures. Management Response: The Village will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance. Contact Person: Kim Walker Anticipated Completion: Ongoing

View Audit 314951

Finding 478271 (2023-001)

Material Weakness 2023

Religious Coalition for Emergency Human Needs

MD

Reporting Internal Control / Segregation of Duties

Beyond Shelter Frederick, Inc. respectfully submits the following corrective action plan for the year ended September 30 2023. Name and address of independent public accounting firm: LSWG, P.A. ...

Beyond Shelter Frederick, Inc. respectfully submits the following corrective action plan for the year ended September 30 2023. Name and address of independent public accounting firm: LSWG, P.A. Certified Public Accountants 1801 Research Blvd., Suite 320 Rockville, Maryland 20850 Audit Period: Year ended September 30, 2023. The finding from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FINANCIAL STATEMENT AUDIT Material Weakness 2302-001 Timesheets Auditor's Recommendation: We recommend that management work with the supervisors to ensure they are approving the timesheets through the timekeeping system for documentation purposes or appoint an alternative approver in the absence of the assigned supervisor. Verbal approval is not an acceptable way of approving timesheets. We also recommend training for employees to ensure the timesheet hours ae submitted timely. Action Taken: Employees are now notified when timesheets are due and are made aware of the processing deadline. Going forward, if a management is taking time off, they will assign another manager to approve timesheets in their absence and this will be documented. Employees will also receive training from the payroll company applications. If the Department of Treasury has questions regarding this plan, please call Nick Brown, Executive Director at (301) 631-2670. Sincerely, Nick Brown, Executive Director

View Audit 314941

Finding 478256 (2023-002)

Significant Deficiency 2023

City of Marshalltown

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding: 2023-002 Significant Deficiency in Internal Control over Compliance U.S. Department of Commerce Economic Assistance Adjustment 11.307 Economic Development Cluster Reporting Finding Summary: During the year ending June 30, 2023, the City submitted their quarterly Project Progress Reports mor...

Finding: 2023-002 Significant Deficiency in Internal Control over Compliance U.S. Department of Commerce Economic Assistance Adjustment 11.307 Economic Development Cluster Reporting Finding Summary: During the year ending June 30, 2023, the City submitted their quarterly Project Progress Reports more than 15 days after the end of the quarterly periods. Responsible Individual: Diana Steiner, Finance Director Corrective Action Plan: The City will more closely monitor the third party that is administering the grant. Anticipated Completion Date: By the completion of the ACFR for the fiscal year ending June 30, 2024.

View Audit 314923

Corrective Action Plans

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