Corrective Action Plans

Finding 400213 (2023-002)

Material Weakness 2023

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Finding ref number: 2023-002 Finding caption: The District’s internal controls were inadequate for ensuring compliance with federal Title I grant requirements for assessment system security. Name, address, and telephone of District contact person: Brian Isakson – Assistant Superintendent 801 Trail...

Finding ref number: 2023-002 Finding caption: The District’s internal controls were inadequate for ensuring compliance with federal Title I grant requirements for assessment system security. Name, address, and telephone of District contact person: Brian Isakson – Assistant Superintendent 801 Trail Road, Sedro-Woolley, WA. 98284 360-855-3500 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). There was not clarity on who was in charge of organizing the training, Training Log and tracking of assessment security Pre/Post testing forms for the Wa-Aim, WIDA, Smarter Balanced Assessment, and WCAS. Moving Forward the following duties will be implemented: Special Education Director: Responsible for organizing the training, and collecting the Training Log and Pre/post test security forms for any staff proctoring the Wa-AIM. MLL Director: Responsible for organizing the training at the beginning of each year, and collecting the Training Log and Pre/post test security forms for any staff proctoring the WIDA. District Assessment Coordinator with/ support of building principals: Responsible for organizing the training, and collecting the Training Log and Pre/post test security forms for any staff proctoring the SBA and WCAS. Anticipated date to complete the corrective action: March 2024

View Audit 308336

Finding 400205 (2023-008)

Significant Deficiency 2023

State of Iowa

IA

Reporting Internal Control / Segregation of Duties

The Department established policies and procedures to ensure evidence of an independent review is documented by the reviewer and date of the review prior to submission, within the reporting deadline. The ETA 2208A report will be reviewed by the Chief Financial Officer or Comptroller and will be evid...

The Department established policies and procedures to ensure evidence of an independent review is documented by the reviewer and date of the review prior to submission, within the reporting deadline. The ETA 2208A report will be reviewed by the Chief Financial Officer or Comptroller and will be evidenced by email approval prior to any future ETA 2208A submissions to the ETA. The Department began this process September 2023.

View Audit 308332

Finding 400203 (2023-007)

Significant Deficiency 2023

State of Iowa

IA

Reporting Internal Control / Segregation of Duties

and retrain as necessary to follow existing policies and procedures to ensure variances identified during the reconciliation process are corrected. The Department is also modifying policies and procedures related to the ETA 2112 report. In addition, management will review ETA 2112 reports for accu...

and retrain as necessary to follow existing policies and procedures to ensure variances identified during the reconciliation process are corrected. The Department is also modifying policies and procedures related to the ETA 2112 report. In addition, management will review ETA 2112 reports for accuracy and to identify if an amended report should be filed

View Audit 308332

Finding 400201 (2023-006)

Significant Deficiency 2023

State of Iowa

IA

Reporting Equipment & Real Property Management Internal Control / Segregation of Duties

Procedures have been established for transmitting the ETA 9050, 9052 and 9055 reports. Included in the procedures are where to retain the supporting data file and review of the report by the Division Administrator or Deputy Division Administrator prior to final transmission. The report must be retur...

Procedures have been established for transmitting the ETA 9050, 9052 and 9055 reports. Included in the procedures are where to retain the supporting data file and review of the report by the Division Administrator or Deputy Division Administrator prior to final transmission. The report must be returned with a signature and date prior to submitting the finalized reports to the Department of Labor within the reporting deadline

View Audit 308332

Finding 400199 (2023-005)

Significant Deficiency 2023

State of Iowa

IA

Reporting Internal Control / Segregation of Duties

A policy and procedure has been established for reporting and filing the ETA 191. Included in the procedure is a requirement to submit the report to the Chief Financial Officer or Comptroller for review and approval. Evidence of review and transmittal is documented via email confirmation to the Acco...

A policy and procedure has been established for reporting and filing the ETA 191. Included in the procedure is a requirement to submit the report to the Chief Financial Officer or Comptroller for review and approval. Evidence of review and transmittal is documented via email confirmation to the Accountant 3 responsible for preparing the ETA 191. Review and approval of the ETA 191 is required to be completed prior to the reports due date. After transmittal to DOL of the ETA 191; a copy with supporting documentation is made available to the Unemployment Division Administrator

View Audit 308332

Finding 400193 (2023-002)

Significant Deficiency 2023

State of Iowa

IA

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

The Department will review allocable rates during the time frame to determine if corrective disbursement entries are needed to their respective program codes. The Department began the process in October 2023. The Department will also revise, and update policies and procedures related to allocable c...

The Department will review allocable rates during the time frame to determine if corrective disbursement entries are needed to their respective program codes. The Department began the process in October 2023. The Department will also revise, and update policies and procedures related to allocable costs based on time entries.

View Audit 308332

Finding 400191 (2023-001)

Significant Deficiency 2023

State of Iowa

IA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Reporting

The Department has implemented a payroll policy and procedure, that requires staff to enter a work reporting code for time worked and addresses timelines in which correcting entries must be completed. The Department will review all pay periods during the time frame to determine if corrective disburs...

The Department has implemented a payroll policy and procedure, that requires staff to enter a work reporting code for time worked and addresses timelines in which correcting entries must be completed. The Department will review all pay periods during the time frame to determine if corrective disbursement entries need to be made to properly allocate actual time reported to their respective program codes. The Department began the process in October 2023.

View Audit 308332

Finding 400189 (2023-003)

None 2023

California Institute for Behavioral Health Solutions

CA

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

A. Contact Person: Victor Kogler, vkogler@cibhs.org B. Corrective Action Planned: 1. Quarterly report data collected and maintained by CIBHS, for example website statistics, number of grantee technical assistance sessions, session content and number of attendees. Will be compiled by the YOR Californ...

A. Contact Person: Victor Kogler, vkogler@cibhs.org B. Corrective Action Planned: 1. Quarterly report data collected and maintained by CIBHS, for example website statistics, number of grantee technical assistance sessions, session content and number of attendees. Will be compiled by the YOR California Senior Project Coordinator, a CIBHS employee. These records will be converted to PDF, printed and archived in a file cabinet at our offices at 1760 Creekside Oaks Dr., Ste. 175, Sacramento, CA 95833. The PDF files will also be stored in a dedicated folder on the project SharePoint site. 2. Quarterly report data collected and maintained by AHP, for example Learning Collaborative attendees; training webinar attendees; number of grantee newsletters produced and distributed; and grantee activities and caseloads will be sent in PDF format to the YOR California Senior Project Coordinator at CIBHS. These records will be printed and archived in a file cabinet at our offices at 1760 Creekside Oaks Dr., Ste. 175, Sacramento, CA 95833. The PDF files will also be stored in a dedicated folder on the project SharePoint site. 3. A provision will be added to CIBHS’s contract with AHP to make the submission of data supporting the quarterly report a contractual obligation. C. Anticipated Completion Date: 6/30/2024

View Audit 308324

Finding 400165 (2023-003)

Material Weakness 2023

Seminole Hospital District of Gaines County

TX

Reporting Internal Control / Segregation of Duties

Corrective Action Plan for Finding 2023-003 We are in receipt of the Finding Required to be Reported by Uniform Guidance, regarding an other instance of noncompliance with respect to Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified ...

Corrective Action Plan for Finding 2023-003 We are in receipt of the Finding Required to be Reported by Uniform Guidance, regarding an other instance of noncompliance with respect to Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete and accurate information. We will increase compensation controls by introducing additional oversight and review for future COVID-19 PRF reporting. John Everett, CFO, will be responsible to ensure that the corrective action plan is followed. When the Period 4 lost revenue calculation was updated, the district had sufficient lost revenues for Period 4 funding received. The corrective action plan will be implemented by September 30, 2024.

View Audit 308302

Finding 400125 (2023-017)

Material Weakness 2023

City of Carencro

LA

Reporting Internal Control / Segregation of Duties

The City had significant difficulties accessing the reporting website, and filed the report on the day access was granted. However, the City will review their established policies and procedures and make any necessary changes to ensure an effective control environment.

View Audit 308248

Finding 400111 (2023-001)

Significant Deficiency 2023

Cinnaire Solutions Corporation

MI

Questioned Costs Reporting Matching / Level of Effort / Earmarking

Management should deposit $8,484 into the reserve for replacements account. Management agrees with the recommendation. In March 2024, management made a deposit into the reserve account to fully resolve the discrepancy.

View Audit 308217 Questioned Costs: $1

Finding 400037 (2023-002)

Significant Deficiency 2023

Path

WA

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2023-002 PATH’s Response and Corrective Action Plan Auditor’s recommendation is that PATH update our internal system parameters to ensure awards in closeout status are part of FFATA submissions going forward, with which PATH’s management agrees and has implemented. Following is a timeline do...

Finding 2023-002 PATH’s Response and Corrective Action Plan Auditor’s recommendation is that PATH update our internal system parameters to ensure awards in closeout status are part of FFATA submissions going forward, with which PATH’s management agrees and has implemented. Following is a timeline documenting implementation of the corrective action plan. Action Responsible staff member Due date PATH has updated internal system parameters to include awards in closeout status. Global Grants and Contracts Manager Completed (Q1 2024)

View Audit 308200

Finding 400004 (2023-001)

Significant Deficiency 2023

City of Green River

WY

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.512

The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the a...

The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.

View Audit 308186

Finding 399986 (2023-002)

Material Weakness 2023

Lincoln-King Adams-Young Academy

MI

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

The Finance Director will review staffing resources and make appropriate adjustments to ensure that adequate levels of staffing and quality staff are recruited and retained. New ERP software has been purchased to facilitate input, reporting, and analysis of fund accounting and accurate GL classifica...

The Finance Director will review staffing resources and make appropriate adjustments to ensure that adequate levels of staffing and quality staff are recruited and retained. New ERP software has been purchased to facilitate input, reporting, and analysis of fund accounting and accurate GL classification.

View Audit 308164

Finding 399980 (2023-004)

Significant Deficiency 2023

Survivors of Torture, International

CA

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

Finding: 2023-004 Name of Contact Person: Heather Rayback, Finance Manager Corrective Actions: As stated in finding 2023-001, management will implement internal control procedures to ensure accurate allocations of federal expenditures. Management will enroll in training for SEFA preparation to bette...

Finding: 2023-004 Name of Contact Person: Heather Rayback, Finance Manager Corrective Actions: As stated in finding 2023-001, management will implement internal control procedures to ensure accurate allocations of federal expenditures. Management will enroll in training for SEFA preparation to better grasp federal award regulations and compliance. Proposed Completion Date: 31 August 2024

View Audit 308146

Finding 399977 (2023-006)

None 2023

MacOupin County

IL

Reporting

Condition: In reviewing the submitted annual expenditure report during compliance testing, it was determined the County's report submitted for April 1st, 2022 - March 31, 2023 included costs that were recorded by the County during the month of April 2023. Plan: To avoid this compliance finding manag...

Condition: In reviewing the submitted annual expenditure report during compliance testing, it was determined the County's report submitted for April 1st, 2022 - March 31, 2023 included costs that were recorded by the County during the month of April 2023. Plan: To avoid this compliance finding management will perform a reconciliation between the general ledger and the expenditure report prior to submitting the final annual expenditure report. Anticipated Date of Completion: Going Forward. Name of Contact Person(s): Pete Duncan, County Clerk. Management Response: Management will perform a reconciliation between the general ledger and the expenditure report prior to submitting the final annual expenditure report.

View Audit 308140

Finding 399962 (2023-002)

Material Weakness 2023

Young Men's Christian Association of the Greater Houston Area

TX

Reporting Procurement, Suspension & Debarment Material Weakness

Finding #2023-002 – Material Weakness and Material Noncompliance. Applicable federal programs: U. S. Department of Agriculture: Passed through The Houston Food Bank, 10.182, Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes and Local Governments, Contract periods and g...

Finding #2023-002 – Material Weakness and Material Noncompliance. Applicable federal programs: U. S. Department of Agriculture: Passed through The Houston Food Bank, 10.182, Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes and Local Governments, Contract periods and grant #’s: 10/01/22 – 09/30/23 1922, 10/01/23 – 09/30/24 1922, 10.187 , The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (Food Commodities), Contract periods and grant #’s: 10/01/22 – 09/30/23 1922, 10/01/23 – 09/30/24 1922, 10.558 , Child and Adult Care Food Program (Food Commodities), Contract periods and grant #’s: 10/01/22 – 09/30/23 1922, 10/01/23 – 09/30/24 1922, 10.559, Summer Food Service Program for Children (Food Commodities), Contract period and grant #: 10/01/22 – 09/30/23 1922, 10.569, Emergency Food Assistance Program (Food Commodities), Contract periods and grant #’s: 10/01/22 – 09/30/23 1922, 10/01/23 – 09/30/24 1922, Passed through The Montgomery County Food Bank, 10.569, Emergency Food Assistance Program (Food Commodities), Contract periods and grant #’s: 10/01/22 – 09/30/23 20601, 10/01/23 – 09/30/24 20601. Condition and context: The YMCA failed to include federal contributions of food commodities in its financial statements and its SEFA for fiscal years 2022 and 2023. Recommendation: Develop policies and procedures to identify and record in-kind donations at all YMCA sites. Planned corrective action: The organization has experienced significant growth in all major program areas, particularly in response to additional community needs presented during the pandemic. The YMCA is currently evaluating and revising the procedures around how the organization enters into all forms of agreements, including partnership and contribution agreements. The revision to these procedures, as well as routine formal interdepartmental communication, will increase identification and recording of in-kind contributions. Responsible officer: Jennifer Garcia, Chief Financial Officer. Estimated completion date: May 2024.

View Audit 308139

Finding 399942 (2023-001)

Significant Deficiency 2023

Southwest Cook County Cooperative Association for Special Education

IL

Reporting

The District will implement a process to track the submission time of the data collection form and audit package.

View Audit 308095

Finding 399939 (2023-007)

Significant Deficiency 2023

Council on Substance Abuse Ncadd

AL

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.328 § 200.329

The Council disputes this finding and did have a system in place to document program participant enrollment and received services participant's file records and sign-in sheets. Due to the number of various kinds of services an individual received in a month, services and activities sign-in sheets...

The Council disputes this finding and did have a system in place to document program participant enrollment and received services participant's file records and sign-in sheets. Due to the number of various kinds of services an individual received in a month, services and activities sign-in sheets had to be used to prevent duplication of counting for program reports Regarding reports, the organization does use its email system involving multiple employees to prepare, review, approve, and submit reports which involves the Executive Director or Grants Manager submitting final reports. A new form was created to include a final sign-off by the Executive Director to indicate approval of reports. However, this was not accepted as sufficient by the auditor. Per new grant reporting regulations, at the recommendation of the auditor, staff will establish a shared Adobe document system to allow for the collection of staff signatures and approvals at all levels before each report is submitted. These signatures and approval document will be attached to submitted reports for review. Expected completion date: July 2024

View Audit 308093

Finding 399929 (2023-003)

Significant Deficiency 2023

Plymouth County, Iowa

IA

Internal Control / Segregation of Duties Reporting Significant Deficiency

Instances of Significant Deficiency: 2023-003: Criteria: The County is responsible for maintaining proper controls over programs to provide for proper reporting requirements. Condition: During our review of internal control procedures over the Coronavirus State and Local Recovery funds, we identifie...

Instances of Significant Deficiency: 2023-003: Criteria: The County is responsible for maintaining proper controls over programs to provide for proper reporting requirements. Condition: During our review of internal control procedures over the Coronavirus State and Local Recovery funds, we identified that the required quarterly and annual report for the County’s project and expenditures were not completed correctly. Cause: This reporting requirement was not met due to an oversight of management. Potential Effect: The funding could be disallowed. Recommendation: The County should continue to review their reporting requirements to ensure that the appropriate reports get filed on a timely basis. Client Response: We will correctly report expenditures on the next report to be filed and will review our procedures for ensuring that the annual reports are accurate.

View Audit 308077

Finding 399928 (2023-002)

None 2023

Plymouth County, Iowa

IA

Reporting Internal Control / Segregation of Duties

Instances of Noncompliance: 2023-002: Criteria: Compliance requirements require that the Quarterly and Annual Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery funds be completed accurately and submitted to the federal grant website. Condition: During our review of t...

Instances of Noncompliance: 2023-002: Criteria: Compliance requirements require that the Quarterly and Annual Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery funds be completed accurately and submitted to the federal grant website. Condition: During our review of the Annual Project and Expenditure Report for the Coronavirus State and Local Recovery funds, we identified that this reporting requirement was not met for the current year. Cause: This reporting requirement was not met due to an oversight of management. Potential Effect: The funding could be disallowed. Recommendation: The County should continue to review reporting requirement procedures to ensure the reporting requirements are being met in the future. Client Response: We will correctly report expenditures on the next report to be filed.

View Audit 308077

Finding 399909 (2023-001)

Material Weakness 2023

Calumet Public School District 132

IL

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2023 – 001: Bank Reconciliation Condition: During audit fieldwork, we noted the District’s management has not received a bank reconciliation from the Calumet Township Treasurer for pooled cash and investments. This represents a material weakness in the internal control over financial reporti...

Finding 2023 – 001: Bank Reconciliation Condition: During audit fieldwork, we noted the District’s management has not received a bank reconciliation from the Calumet Township Treasurer for pooled cash and investments. This represents a material weakness in the internal control over financial reporting. Plan: The Superintendent, along with staff, will work with the Calumet Township Treasurer to ensure that monthly bank reconciliations and support documents are performed and received prior to or during audit fieldwork. Anticipated Date of Completion: June 30, 2024

View Audit 308051

Finding 399905 (2023-002)

Material Weakness 2023

Leisure Acres Phase II Housing Corp., Project No. 072-Eh011

IL

Material Weakness Reporting Internal Control / Segregation of Duties

Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Views of Responsible Officials and Planned Corrective Actions: This condition is inherent in operations which, for sound ...

Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Views of Responsible Officials and Planned Corrective Actions: This condition is inherent in operations which, for sound economic reasons, must function with a small number of office personnel. Correction of this condition would require the employment of additional office personnel. We will continue to monitor financial reports and accounting information as correction of this condition is not practical.

View Audit 308049

Finding 399903 (2023-001)

Material Weakness 2023

Leisure Acres Phase II Housing Corp., Project No. 072-Eh011

IL

Internal Control / Segregation of Duties Material Weakness Reporting

Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Actions: We agree and will continue to monitor...

Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Actions: We agree and will continue to monitor monthly financial results and accounting information as correction is not practical.

View Audit 308049

Finding 399895 (2023-001)

Material Weakness 2023

Southside Comm Housing CORP - Southside Manor

IL

Internal Control / Segregation of Duties Material Weakness Reporting

Views of responsible officials and planned corrective actions: We agree and will continue to monitor monthly financial results and accounting information as correction is not practical.

View Audit 308046

Corrective Action Plans

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