Corrective Action Plans

Finding 478233 (2023-001)

Significant Deficiency 2023

AZ

Reporting

The Local Education Agency (LEA) will confirm scheduling of the single audit with the contracted auditor(s) by October 31, 2024. The single audit for FY 2024 will be scheduled with sufficient time to complete and submit the single audit package by March 30, 2025.

View Audit 314905

Finding 478228 (2023-002)

Material Weakness 2023

Planned Parenthood of Greater Texas, Inc.

TX

Subrecipient Monitoring Material Weakness Reporting

The required FFATA reporting in the FSRS system will be completed by the Vice President of Health Services, Beth Watson, working with the Controller, David Simank, no later than June 28, 2024. The Controller will send a copy of the wire confirmations for payments made to the subgrantees each month....

The required FFATA reporting in the FSRS system will be completed by the Vice President of Health Services, Beth Watson, working with the Controller, David Simank, no later than June 28, 2024. The Controller will send a copy of the wire confirmations for payments made to the subgrantees each month. During the scheduled monthly meetings between the Vice President of Health Services, Controller, and the Health Services Grant Senior Project Manager, Metzli Gonzales, to review the monthly Title X patient counts, an agenda item will be added to confirm that all of the information is available for the Vice President of Health Services to prepare and submit the FFATA report.

View Audit 314903

Finding 478203 (2023-003)

Material Weakness 2023

Great Rivers United Way, Inc.

WI

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

Policies and Procedures over Federal Grants 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 federa...

Policies and Procedures over Federal Grants 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 Organization 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 expenditures of federal awards is high. Auditor’s Recommendation: We recommend that the Organization work on written policies and procedures over grants and grant expenditures. Management’s Response: The Organization will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance. Contact Person: Jan Henry Anticipated Completion: Ongoing

View Audit 314893

Finding 478187 (2023-003)

Material Weakness 2023

Jackson Housing Commission

MI

HUD Housing Programs Allowable Costs / Cost Principles Eligibility

Finding 2023-003 - Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Section 8 Housing Choice Program (Material Weakness, Potential Material Noncompliance) Public Housing Program -Assistance Listing No. 14.871; Grant period - fiscal year ended March 31,2023 Condition:...

Finding 2023-003 - Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Section 8 Housing Choice Program (Material Weakness, Potential Material Noncompliance) Public Housing Program -Assistance Listing No. 14.871; Grant period - fiscal year ended March 31,2023 Condition: We did not attain sufficient supporting data in order to audit the Commission's compliance with the Allowable Activities, Allowable Costs , Eligibility, Reporting and Special Tests and Provisions compliance requirements applicable to the Section 8 Housing Choice Voucher Program. Contact person responsible for corrective action: Arturo Puckerin Corrective action planned: The authority hired a new financial fee accountant to review the internal controls and the state of the Authority's financials as of fiscal year 2023 forward. The authority was able to correct the HUD REAC Financial Data Schedule for the audited financials for fiscal year 2023, record the pension and other post-retirement employment benefits balances and begin work on reconstructing the capital asset register. The authority has integrated proper financial and accounting internal controls through the accounts payable, cash receipts, payroll and accounting entries during fiscal year 2024. The authority has the financial fee accountant work with accounting and program staff to ensure the financials are materially stated monthly, hud reporting is completed on a timely basis with materially stated financial and operational information and the executive staff is reviewing the appropriate financial information. The board approved the fiscal year 2025 budget which was in balance and set the course for continued improvement of financial reporting and proper internal controls over financial reporting. The Authority has reconciled the (HCVP) activities to the account ledgers for program, housing assistance payments, subsidies received by type and other income through fiscal year-end 2024 and forward. Anticipated completion date: March 31, 2024

View Audit 314861

Finding 478178 (2023-003)

Significant Deficiency 2023

Siena Heights University

MI

Student Financial Aid Reporting Significant Deficiency

Condition - Of the 40 students selected for enrollment reporting testing, 1 student did not have their status change updated appropriately. Planned Corrective Action: Management is developing a process between the Registrar's Office and the Office of Financial Aid to determine the proper reporting ...

Condition - Of the 40 students selected for enrollment reporting testing, 1 student did not have their status change updated appropriately. Planned Corrective Action: Management is developing a process between the Registrar's Office and the Office of Financial Aid to determine the proper reporting procedure for changes to enrollment status that fall between reporting windows to ensure timely and accurate reporting to the NSLDS. Contact person responsible for corrective action: Christopher Cox, Registrar Anticipated Completion Date: June 30, 2024

View Audit 314845

Finding 478173 (2023-001)

Significant Deficiency 2023

Village of Lawrence, Inc.

KS

HUD Housing Programs Reporting Significant Deficiency § 200.512

The Board of Directors will designate an individual to document financial statement preparation processes which ensure timely submission of the Single Audit Reporting Package.

View Audit 314841

Finding 478171 (2023-007)

Significant Deficiency 2023

Gadsden County District School Board

FL

Questioned Costs Equipment & Real Property Management Reporting § 200.313

Planned Corrective Action: The District confirms the audit finding and will implement policies and procedures, as well as staff training, to ensure compliance with the ES fund. Anticipated Completion Date: October 1, 2024 Responsible Contact Person: Matthew Bryant, Director of Facilities

View Audit 314836 Questioned Costs: $1

Finding 478162 (2023-003)

Significant Deficiency 2023

Snowy Mountain Development Corporation

MT

Subrecipient Monitoring Matching / Level of Effort / Earmarking Reporting

Responsible Party: Sara Hudson Anticipated Completion Date: July 1, 2024 Corrective Action Plan: Per FFATA Reporting Requirements, and as provided to us (SMD) by our sub awardees, the following information and reporting will commence immediately:  SMD will report and answer the following que...

Responsible Party: Sara Hudson Anticipated Completion Date: July 1, 2024 Corrective Action Plan: Per FFATA Reporting Requirements, and as provided to us (SMD) by our sub awardees, the following information and reporting will commence immediately:  SMD will report and answer the following question in the FSRS system: The sub awardee’s business or organization's preceding completed ﬁscal year, did its business or organization receive (1) 80 percent or more of its annual gross revenues in U.S. federal Contract, subcontracts, loans, grants, subgrants, and/or cooperative agreements; and (2) $25,000,000 or more in annual gross revenues for U.S. federal contracts, subcontracts, loans, grans, subgrant, and/or cooperative agreements?  If the response indicates "yes" to the question additional compensation data will be collected. SMD will implement FFATA requirements by implementing a section dedicated to FFATA reporting in our Brownﬁelds ﬁnancial assistance applications. This will enable us to gather the data needed to complete the reporting. SMD has also implemented a project checklist for all of our Brownﬁeld Cleanup Projects, with a check-o􀀁 section dedicated as a second safeguard to ensure the completion of FFATA reporting.

View Audit 314834

Finding 478161 (2023-002)

Material Weakness 2023

Snowy Mountain Development Corporation

MT

Reporting Internal Control / Segregation of Duties § 200.302 § 200.502 § 200.510

Responsible Party: JCCS PC & Sara Hudson Anticipated Completion Date: February 29, 2024 Corrective Action Plan: For the ﬁscal year ending June 30, 2023, the organization prepared a draft of the SEFA with the intent of ﬁnalizing it with the assistance of the auditor. We were unaware this would ...

Responsible Party: JCCS PC & Sara Hudson Anticipated Completion Date: February 29, 2024 Corrective Action Plan: For the ﬁscal year ending June 30, 2023, the organization prepared a draft of the SEFA with the intent of ﬁnalizing it with the assistance of the auditor. We were unaware this would result in a ﬁnding in the audit. The organization will work with JCCS PC going forward to independently prepare the annual SEFA.

View Audit 314834

Finding 478160 (2023-006)

Significant Deficiency 2023

Greene County, Illinois

IL

Procurement, Suspension & Debarment Reporting

Condition: The County incorrectly reported expenditures on their annual Project and Expenditure (P&E) report for fiscal year ending December 31, 2023. There were various typos and excluded expenditures related to the following projects: HVAC, Windows for Courthouse, Courthouse Smoke Alarm System, a...

Condition: The County incorrectly reported expenditures on their annual Project and Expenditure (P&E) report for fiscal year ending December 31, 2023. There were various typos and excluded expenditures related to the following projects: HVAC, Windows for Courthouse, Courthouse Smoke Alarm System, and Whitworth building purchase. Recommendation: The County should ensure all expenditures incurred within the fiscal year are included on the annual report. Additionally, an internal policy should be developed to ensure all ordinances are communicated to the necessary department heads. Name of Contact Person: Kirby Ballard View of Responsible Officials and Planned Corrective Action: The County Treasurer will ensure all expenditures are tracked throughout the year by using ordinances approved by the Board for the use of American Rescue Plan Act funds as well as invoices for each project. An internal policy has been developed that requires the County Treasurer to sign off on ordinances as they are received. Furthermore, the County Treasurer has implemented a review process to ensure the annual report is correctly stated. Anticipated Date of Completion: Ongoing Analysis

View Audit 314831

Finding 478155 (2023-002)

Significant Deficiency 2023

Women's Community, Inc.

WI

Reporting

The Organization will continue to rely on the outside assistance of its auditors for the necessary guidance to prepare financial statements and related notes and the schedule of expenditures of federal and state awards in accordance to generally accepted accounting principles because it is the most ...

The Organization will continue to rely on the outside assistance of its auditors for the necessary guidance to prepare financial statements and related notes and the schedule of expenditures of federal and state awards in accordance to generally accepted accounting principles because it is the most cost effective solution.

View Audit 314829

Finding 478129 (2023-003)

None 2023

Resources for Human Development, INC

PA

Internal Control / Segregation of Duties Material Weakness Reporting

Management agrees that the closing process needs to be improved to allow for timely closing of the general ledger and financial reporting in compliance with federal and other regulatory deadlines. Effective May 2024, RHD has implemented a shortened monthly and year-end closing schedule to assist in ...

Management agrees that the closing process needs to be improved to allow for timely closing of the general ledger and financial reporting in compliance with federal and other regulatory deadlines. Effective May 2024, RHD has implemented a shortened monthly and year-end closing schedule to assist in meeting this goal. Management also believes that audit timing for the fiscal year ended June 30, 2023 was an anomaly based on the identified need for corporate restructuring that was occurring concurrently with audit process. This added complexity to the subsequent event disclosures and testing required. Additionally, RHD intends to formally affiliate with Inperium as disclosed in Note 3 of the accompanying financial statements. Systems and closing procedures will be evaluated and redesigned as part of the affiliation integration process. Position Title of Person Overseeing This Issue: Corporate Controller

View Audit 314826

Finding 478113 (2023-002)

Significant Deficiency 2023

Shawano County Housing Authority

WI

Reporting

The Authority is aware that its staff does not have training to prepare the general ledger, more complex accrual adjustments and to prepare financial statements and related notes in accordance with generally accepted accounting principles. The Authority will rely on the assistance of the fee accoun...

The Authority is aware that its staff does not have training to prepare the general ledger, more complex accrual adjustments and to prepare financial statements and related notes in accordance with generally accepted accounting principles. The Authority will rely on the assistance of the fee accountants and auditors for preparation of these transactions, ledgers, financial statements and related notes.

View Audit 314819

Finding 478106 (2023-001)

None 2023

National Board for Professional Teaching Standards, Inc.

VA

Internal Control / Segregation of Duties Reporting § 200.512

Finding 2023-001: Data Collection Form and Single Audit Reporting Package Finding: The Organization did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Corrective Action: Prepare reports prior to due d...

Finding 2023-001: Data Collection Form and Single Audit Reporting Package Finding: The Organization did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Corrective Action: Prepare reports prior to due dates. If a report is late, request an exception/extension in writing to file with the report. Contact: Michele Blasey, Controller Expected Completion Date: 3/31/25

View Audit 314818

Finding 478105 (2023-002)

Material Weakness 2023

Village of Lisbon

LA

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

Corrective Action Planned: The Village of Lisbon will include all future federal award transactions as part of the Water System Enterprise Fund in the accounting software. Person Responsible for Corrective Action: Alisha Middletom, Clerk. Anticipated Completion Date: June 14, 2024

View Audit 314814

Finding 478091 (2023-002)

Significant Deficiency 2023

Wisconsin Rural Water Association, Inc.

WI

Reporting

The Organization is aware that their staff does not have a process to prepare financial statements, schedule of expenditures of federal awards, and related notes in accordance with GAAP. The Organization will continue to make this decision on a cost/benefit basis and have auditors assist in prepari...

The Organization is aware that their staff does not have a process to prepare financial statements, schedule of expenditures of federal awards, and related notes in accordance with GAAP. The Organization will continue to make this decision on a cost/benefit basis and have auditors assist in preparing the financial statements and related notes. Management does review the financial statements and the schedule of expenditures of federal awards and compares to the Organization’s financial records for completeness and accuracy and accepts responsibility for those financial statements and schedule of expenditures of federal awards.

View Audit 314810

Finding 478065 (2023-002)

None 2023

City of Escondido

CA

Subrecipient Monitoring Reporting Significant Deficiency

Community Development Block Grant Programs– Assistance Listing No. 14.218 Recommendation: We recommend the City implement procedures to ensure that reporting requirements are performed and is maintained to support the City's internal control over compliance. Explanation of disagreement with audit fi...

Community Development Block Grant Programs– Assistance Listing No. 14.218 Recommendation: We recommend the City implement procedures to ensure that reporting requirements are performed and is maintained to support the City's internal control over compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: City staff have updated written procedures and notified appropriate staff to ensure reporting requirements are performed and supporting documentation is maintained to confirm compliance with those requirements. Name(s) of the contact person(s) responsible for corrective action: Danielle Lopez, Housing and Neighborhood Services Manager Planned completion date for corrective action plan: June 2024

View Audit 314783

Finding 478055 (2023-001)

Significant Deficiency 2023

School District 12 Education Foundation Dba Five Star Education Foundation

CO

Reporting

School District 12 Education Foundation (dba Five Star Education Foundation) agrees with the finding and recommendation. School District 12 Education Foundation (dba Five Star Education Foundation) will review the Uniform Guidance to ensure compliance ensure compliance with the single audit requirem...

School District 12 Education Foundation (dba Five Star Education Foundation) agrees with the finding and recommendation. School District 12 Education Foundation (dba Five Star Education Foundation) will review the Uniform Guidance to ensure compliance ensure compliance with the single audit requirements.

View Audit 314770

Finding 477998 (2023-001)

None 2023

Virginia Alliance of Boys & Girls Clubs, Inc.

GA

Reporting Subrecipient Monitoring § 200.414 § 200.502

FINDING 2023-001 Individual Responsible for Corrective Action Plan: Shelby Mahoney/Alliance Fiscal Agent Team in conjunction with the Alliance Director/grant management team Corrective Action: Management will review SEFA for proper inclusion of all federal grant expenditures, and Alliance Director w...

FINDING 2023-001 Individual Responsible for Corrective Action Plan: Shelby Mahoney/Alliance Fiscal Agent Team in conjunction with the Alliance Director/grant management team Corrective Action: Management will review SEFA for proper inclusion of all federal grant expenditures, and Alliance Director will ensure all invoices are properly coded to grants as applicable. Anticipated Completion Date: December 31, 2024

View Audit 314735

Finding 477957 (2023-001)

Significant Deficiency 2023

Regis University

CO

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

The University has adjusted the enrollment reporting calendar to ensure that updates, including the reporting of the graduation status (DegreeVerify), are certified, throughout the fiscal year, in order to maintain compliance with 34 CFR 682.610. The Office of the Registrar will prepare the certific...

The University has adjusted the enrollment reporting calendar to ensure that updates, including the reporting of the graduation status (DegreeVerify), are certified, throughout the fiscal year, in order to maintain compliance with 34 CFR 682.610. The Office of the Registrar will prepare the certification data during its monthly processes. The certification data will be reviewed for accuracy by the Registrar, who will be responsible for ascertaining timely submittal of the data with the National Student Clearinghouse. The Office of the Registrar has submitted changes to update the reporting of the graduation status (DegreeVerify) from quarterly to approximately every 45 days. This time frame is being tested to ensure timely data sharing between NSC and NSLDS, while optimizing the least amount of duplicate statuses and error warnings. The timing can be adjusted, but will never cause the institution to go out of compliance with the 60-day reporting requirement.

View Audit 314659

Finding 477944 (2023-001)

Significant Deficiency 2023

Dent County

MO

Subrecipient Monitoring Reporting

The County Clerk is in the process of preparing the needed documentation to document their internal control structure in conformity with the Uniform Guidance. The County will work diligently to comply with and to fully understand the proper procedures of completing the SEFA. As the state does not pr...

The County Clerk is in the process of preparing the needed documentation to document their internal control structure in conformity with the Uniform Guidance. The County will work diligently to comply with and to fully understand the proper procedures of completing the SEFA. As the state does not provide SEFA training, advice may be sought from Certified Public Accountants with SEFA knowlegde and local governments.

View Audit 314645

Finding 477943 (2023-001)

Material Weakness 2023

City of Grandview Heights

OH

Subrecipient Monitoring Period of Performance Reporting

The City is developing a formal grants policy that will be implemented in 2024. As a part of this policy, City Departments will be required to demonstrate a detailed understanding of grant terms and conditions and specify to City Administration and the Finance Department how the grant will be admini...

The City is developing a formal grants policy that will be implemented in 2024. As a part of this policy, City Departments will be required to demonstrate a detailed understanding of grant terms and conditions and specify to City Administration and the Finance Department how the grant will be administered and monitored prior to application. In addition, Departments will be required to send copies of all grant documents, including reports, to the Finance Department in a timely manner to allow the Finance Department to monitor grant activities

View Audit 314641

Finding 477942 (2023-003)

Material Weakness 2023

Mille Lacs Health System

MN

Questioned Costs Material Weakness Reporting

FINDING—FEDERAL AWARD AUDIT MATERIAL WEAKNESS 2023-003 Material Weakness 2023-003 Recommendation: Auditors recommend adequate controls be put in place to ensure record keeping for HRSA reporting submissions. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...

FINDING—FEDERAL AWARD AUDIT MATERIAL WEAKNESS 2023-003 Material Weakness 2023-003 Recommendation: Auditors recommend adequate controls be put in place to ensure record keeping for HRSA reporting submissions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has identified the issue, implemented appropriate internal controls, and will maintain adequate record keeping to support future HRSA reporting. Name(s) of the contact person(s) responsible for corrective action: Andy Knutson, CFO Planned completion date for corrective action plan: June 30, 2024. If the Department of Health and Human Services has questions regarding this plan, please call Andy Knutson at 320-532-2581.

View Audit 314639 Questioned Costs: $1

Finding 477939 (2023-003)

Significant Deficiency 2023

Warren County Community Housing Agency, Inc.

IA

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

The Agency has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Agency will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, a...

The Agency has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Agency will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Agency has determined that the cost of eliminating this material weakness in internal control would exceed its benefit.

View Audit 314636

Finding 477917 (2023-003)

Significant Deficiency 2023

The Arc of the United States

DC

Reporting Cash Management

Views of Responsible Officials: The Organizations concur with the auditor's assessment and are in the process of implementing a formal procedure that includes the review and approval of FFRs and programmatic reports.

View Audit 314634

Corrective Action Plans

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