Corrective Action Plans

Finding 504258 (2022-002)

Material Weakness 2022

MD

Reporting

The Organization concurs with this finding and provides herein additions to the corrective action plan documented in 2022. Throughout 2022 and 2023, there were several instances of turnover. During 2024, the Organization hired a new Controller and Chief Financial Officer, with many years of experien...

The Organization concurs with this finding and provides herein additions to the corrective action plan documented in 2022. Throughout 2022 and 2023, there were several instances of turnover. During 2024, the Organization hired a new Controller and Chief Financial Officer, with many years of experience, for which additional internal controls will be implemented in relation to grants. After review of corrective action plans regarding reconciliation, current management documented additions which will support more timely reconciliation and monitoring of grant revenue and expense and documentation review of the Schedule of Expenditures of Federal Awards.

View Audit 326762

Finding 504252 (2022-002)

Significant Deficiency 2022

Supporting Families Together Association, Inc.

WI

Reporting

We concur with the recommendation. SFTA has made significant enhancements to its accounting team in both experience and depth of knowledge Additionally processes and procedures to support planning, performing and completing the audit on time are utilized and have been in effect since January 1, 2023...

We concur with the recommendation. SFTA has made significant enhancements to its accounting team in both experience and depth of knowledge Additionally processes and procedures to support planning, performing and completing the audit on time are utilized and have been in effect since January 1, 2023.

View Audit 326751

Finding 504144 (2022-009)

Significant Deficiency 2022

Okanogan County Child Development Association

WA

Reporting

Recommendation: We recommend that the Association establishes controls that require timely reporting and support amounts reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment Fiscal staff has bee...

Recommendation: We recommend that the Association establishes controls that require timely reporting and support amounts reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment Fiscal staff has been trained on reporting requirements, including required supporting documentation and deliverable timelines. Root Cause At the end of 2022, the long-time fiscal director left the agency. With attrition in the fiscal department, other staff took responsibility for the reporting duty. This was complicated due to a lack of knowledge of the new software system and previous lack of all information being migrated into the new system, which contributed to pulling reports that were thought to be accurate, but were not. Prior to the deadline for this report, OCCDA reached out multiple times to OHS staff for assistance in transitioning permissions to complete the report as well as return funds. Included in these conversations was a direct request as to whether the agency should be concerned if the report was late, to which OHS responded to go through these processes and make a note in the report about the lateness. Action Taken Due to the new staff, we worked with OHS fiscal staff who instructed us to not submit until the money that was due to be returned had been received in the payment management system. Moving forward we are running accurate and timely reports that will allow us ample time to complete these report submissions. Reporting has been on time since this late submission.

View Audit 326592

Finding 504143 (2022-008)

Significant Deficiency 2022

Okanogan County Child Development Association

WA

Allowable Costs / Cost Principles Reporting

Recommendation: We recommend the Association ensure that expenditures are properly charged to the programs or allocated in accordance with the cost allocation plan. We also recommend the Association re-evaluate and consider simplifying their cost allocation methodology. Explanation of disagreement w...

Recommendation: We recommend the Association ensure that expenditures are properly charged to the programs or allocated in accordance with the cost allocation plan. We also recommend the Association re-evaluate and consider simplifying their cost allocation methodology. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment These allocation errors were found during preparations for the 2022 audit and corrections were immediately made. Upon finding the error of allocation. The corrections were made to the purchase allocation. Root Cause Due to a lack of knowledge of the new software system. Not all information was migrated into the new software system in a timely manner, making it difficult to use at its full potential. OCCDA had a large turnover in the fiscal team during the audit process. The transition to the new fiscal software was during the height of the COVID-19 pandemic, making it difficult to complete training and migration of the new system. Action Taken All vendor packets are reviewed by a second person including allocations calculations, program delegation and GL accounts prior to checks being processed. Monthly reports are run regularly and sent out to all Leadership members for review for any needed corrections in a timely manner.

View Audit 326592

Finding 504141 (2022-001)

Material Weakness 2022

Okanogan County Child Development Association

WA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

Recommendation: The Association continue to work internally and with software vendors and outside consultants as needed to implement a chart of accounts and custom reporting tools that will assist them in complying with federal regulations. Explanation of disagreement with audit finding: There is n...

Recommendation: The Association continue to work internally and with software vendors and outside consultants as needed to implement a chart of accounts and custom reporting tools that will assist them in complying with federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Containment Upon discovering flaws in the new financial system we immediately hired a third-party consultant who was experienced with our newly implemented software system (MIP) as well as fiscal best practices. This consultant was made available to the Fiscal team at the time, offering support in the transition to the new software. Root Cause Not all information was migrated into the new software system in a timely manner, making it difficult to use at its full potential. OCCDA had a large turnover in the fiscal team during the audit processing, making it difficult to find information or pull reports that were not fully migrated. The transition to the new fiscal software was during the height of the COVID-19 pandemic, making it difficult to complete training and migration of the new system. Action Taken Immediately, the OCCDA Executive Director worked directly with the remaining team members to ensure business continuity in the fiscal department. Promptly, the chart of accounts was updated to track grants separately as well as any carry-over funds. Also, an additional support membership was purchased through NP Solutions which specializes in MIP implementation and software. During the recruitment and hiring of staff, the new Fiscal/HR Director has delegated tasks that streamline duties, creating separation of duties where appropriate to ensure effective internal controls. The fiscal team positions have not only been delegated separate tasks but have also been provided in-depth training on them. The leadership team has been trained on allowable costs and charged with reviewing their assigned budgets each month. Already our Fiscal Manager has implemented running monthly spending reports. The Leadership team members work monthly with the Fiscal Manager to review the reports and line-by-line reports when appropriate to seek clarification and ensure that we are reporting accurately. The Fiscal/HR Director, Fiscal Manager, and Fiscal Assistant were sent to an in-depth MIP training this year to increase skills and knowledge of software to align with GAPP practices. Also, the Fiscal/HR Director has completed a Uniform Guidance training this year and our Fiscal Manager will be taking this training in the coming year. Moving forward in 2024, the Fiscal Manager will continue to update the chart of accounts to organize the general ledger and enhance our reports for ease of use and ensure accuracy. On or before March 2024 the chart of accounts will be updated. For example, each time a new funding source is received a new program code will be created allowing for tracking and reporting. Our internal policy indicates that we will have regular reviews and ensure compliance. Our new Fiscal Manager has current relationships with the software team allowing for questions to be asked and answered quickly. We are continuing to work with software consultants closely in updating the usability of our software and correcting our mapping of GL accounts. We have reorganized the chart of accounts in support of the software consultants, we have added additional program numbers to track grants separately by funding year to allow us to close each grant yearly. This will allow us to process reports by funding source by year/grant. Name(s) of contact person(s) responsible for corrective action: Fiscal Manager Planned completion date for corrective action plan: In process to be completed by March 2024 (Q1)

View Audit 326592

Finding 504139 (2022-003)

Significant Deficiency 2022

Town of Plainville

MA

Reporting Significant Deficiency

Finding 2022-003 “Improve Compliance with and Controls Over Reporting” Correction Action to be taken: We have been updating and developing written policies and procedures related to Federal awards as required under Uniform Guidance. Once approved, these procedures will guide applicants in ensuring ...

Finding 2022-003 “Improve Compliance with and Controls Over Reporting” Correction Action to be taken: We have been updating and developing written policies and procedures related to Federal awards as required under Uniform Guidance. Once approved, these procedures will guide applicants in ensuring proper reporting guidelines are followed. Expected Completion Date: We anticipate that the policies and procedures will be completed and approved by June 30, 2025. Contact Person: Julie Hebert, Finance Director

View Audit 326566

Finding 504072 (2022-014)

Significant Deficiency 2022

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Finding 2022-014 U.S Department of Homeland Security Staffing for Adequate Fire and Emergency Response (SAFER) – 97.083 Management’s Response: Management agrees that reports should be available for all reporting periods. It was discovered in 2023 during document submittals that reports were stored...

Finding 2022-014 U.S Department of Homeland Security Staffing for Adequate Fire and Emergency Response (SAFER) – 97.083 Management’s Response: Management agrees that reports should be available for all reporting periods. It was discovered in 2023 during document submittals that reports were stored on the individual’s local computer and not reposed on the network. Key personnel turnover led to the reports not being available. The IT department has ensured that the documents stored locally on individual computer are now backed up by the network to prevent future issues, and compliance reports are to be stored on the department network drive and shared with Finance for a central depository. Views of Responsible Officials and Corrective Action: Management has begun the process of centralizing documents related to reporting, monitoring and compliance. Management will ensure this is addressed by December 31, 2024. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 326473

Finding 504070 (2022-012)

Significant Deficiency 2022

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-012 U.S Department of Treasury COVID 19 – Coronavirus State and Local Fisal Recovery Funds – 21.027 Management’s Response: Management agrees that compliance reporting timing is important to grant management. The Unified Government of Wyandotte County & Kansas City KS experienced delay...

Finding 2022-012 U.S Department of Treasury COVID 19 – Coronavirus State and Local Fisal Recovery Funds – 21.027 Management’s Response: Management agrees that compliance reporting timing is important to grant management. The Unified Government of Wyandotte County & Kansas City KS experienced delays in reporting as a direct result of a cyber security event that occurred for the period of April 2022 – June 2022. There were also issues with the federal reporting system due to the Treasury having the City and County as two separate entities. Both issues have been resolved and all reports have been submitted in a timely manner in 2023 and to date in 2024. Views of Responsible Officials and Corrective Action: In concert with our ARPA consultant, we were able to combine the City & County on the portal and report timely quarterly since this initial issue in the reporting portal. Management will ensure this is addressed by December 31, 2024. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 326473

Finding 503842 (2022-002)

Material Weakness 2022

City of Framingham

MA

Procurement, Suspension & Debarment Material Weakness Reporting § 200.318

2022-002 Special Education Cluster - Assistance Listing Numbers 84.027, 84.173 Recommendation: We recommend procedures to maintain records sufficient to detail the history of all procurements be strengthened. Explanation of disagreement with audit finding: There is no disagreement with the audit fin...

2022-002 Special Education Cluster - Assistance Listing Numbers 84.027, 84.173 Recommendation: We recommend procedures to maintain records sufficient to detail the history of all procurements be strengthened. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As of 7/1/2022, Framingham Public Schools will no longer claim the Massachusetts Chapter 30B SPED exemption (Appendix A. #8 & #22) for any SPED contracts being paid with federal funds. Instead, these contracts will be subject to the standard Chapter 30B procurement policies. FPS Executive Director of Finance and Operations, Lincoln Lynch IV, will meet with Director of SPED, Laura Spear, and City of Framingham Chief Procurement Officer, Jennifer Pratt, to make them aware of this finding and request that 1) all SPED grant funded contracts going forward will follow standard Chapter 30-B procurement policies and 2) City of Framingham updates their accounting procedures/procurement policies to reflect this change by 7/1/2022. Name(s) of the contact person(s) responsible for corrective action: Lincoln Lynch, IV - Executive Director of Finance and Operations Framingham Public Schools Planned completion date for corrective action plan: In progress

View Audit 326126

Finding 503757 (2022-005)

Significant Deficiency 2022

City of Portland Maine

ME

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-005 Improve Compliance with American Rescue Plan Reporting Planned Corrective Action: In future reporting periods the City will ensure all activity is included within our U.S. Treasury Reporting Portal quarterly submissions, including activity from the formula approach to our revenue re...

Finding 2022-005 Improve Compliance with American Rescue Plan Reporting Planned Corrective Action: In future reporting periods the City will ensure all activity is included within our U.S. Treasury Reporting Portal quarterly submissions, including activity from the formula approach to our revenue replacement category. Anticipated Completion Date: June 30, 2024 Contact Person: Brendan O’Connell, Director of Finance

View Audit 326022

Finding 503747 (2022-001)

Significant Deficiency 2022

Firebaugh Canal Water District

CA

Reporting § 200.502

The District has hired a consultant, a CPA firm with experience in Uniform Guidance reporting, to ensure the District is in compliance with Uniform Guidance compliance requirements.

View Audit 325983

Finding 503676 (2022-004)

Significant Deficiency 2022

Southwestern Christian University, Inc.

OK

Subrecipient Monitoring Reporting Significant Deficiency

Common Origination and Disbursement (COD) Reporting Planned Corrective Action: Southwestern Christian University will provide ongoing training to employees involved in posting batches to student ledgers. This training will include the importance of understanding when posting batches to student ledg...

Common Origination and Disbursement (COD) Reporting Planned Corrective Action: Southwestern Christian University will provide ongoing training to employees involved in posting batches to student ledgers. This training will include the importance of understanding when posting batches to student ledgers, batch dates cannot be changed from the posting information provided by the financial aid department. The 10 student's disbursement dates have been updated in COD to reflect the disbursement date of the student ledger. All 10 students in the finding were from the same batch. Person Responsible for Corrective Action Plan: Rita Palmer, Director of Financial Aid Anticipated Date of Completion: Immediately

View Audit 325887

Finding 503648 (2022-001)

Significant Deficiency 2022

Hughes Village Council

AK

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Jennifer Babcock Corrective Action Plan: Hughes Village Council is now compliant with all past due audits. In order to ensure audits are completed on time, HVC will sch...

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Jennifer Babcock Corrective Action Plan: Hughes Village Council is now compliant with all past due audits. In order to ensure audits are completed on time, HVC will schedule the audit at least 3 months prior to the March deadline. Proposed Completion Date: 10/15/2024

View Audit 325853

Finding 503645 (2022-001)

Significant Deficiency 2022

Hospital Comunitario Buen Samaritano, Inc.

PR

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

Finding No. 2022-001-Reporting-Late filing of data collection form and reporting package We agree that we have not been reporting on a timely basis current findings and results. We have established a schedule to ensure that the submission of all required annual reports is strictly adhered to. To thi...

Finding No. 2022-001-Reporting-Late filing of data collection form and reporting package We agree that we have not been reporting on a timely basis current findings and results. We have established a schedule to ensure that the submission of all required annual reports is strictly adhered to. To this end, we aim to complete the year-end closing within the first 20 days after the end of the calendar year, in order to complete the audit within the first 90 days after the end of the calendar year. This Plan must be implemented no later than December 27, 2024.

View Audit 325833

Finding 503564 (2022-007)

Material Weakness 2022

Kagman Community Health Center, Inc.

MP

Reporting § 200.328

Finding No. 2022-007 We agree and acknowledge the audit findings related to the reporting discrepancies identified in Finding No. 2022-007, associated with our Federal Awards: H8031624, H8F41048, and H8D36529 under the U.S. Department of Health and Human Services (AL Program 93.224). To address th...

Finding No. 2022-007 We agree and acknowledge the audit findings related to the reporting discrepancies identified in Finding No. 2022-007, associated with our Federal Awards: H8031624, H8F41048, and H8D36529 under the U.S. Department of Health and Human Services (AL Program 93.224). To address this issue and ensure that future SF-425 reports are accurately aligned with the underlying accounting records, KCHC has implemented the following corrective actions: 1. Enhanced Reporting Procedures: A rigorous review process has been put in place to reconcile the SF-425 reports with the underlying accounting records before submission. The finance team will reconcile program expenditures and income monthly, ensuring that all figures match the accounting system's data. 2. Monthly Reconciliations: To maintain accurate and up-to-date records, we have implemented a monthly reconciliation schedule for all federal grants. This practice allows us to monitor the program's financial data consistently, reducing the possibility of variances between the reported and actual figures. 3. Training and Education: Our finance personnel have undergone additional training on SF-425 reporting requirements and reconciliation processes. This ensures that they are fully aware of federal guidelines and capable of handling reporting tasks accurately. 4. Improved Internal Controls: To further ensure compliance, we have enhanced our internal controls by requiring dual approval of all SF-425 reports. Both the preparer and the Chief Financial Officer (CFO) will review the reports to verify that the data aligns with the accounting records before final submission. We have also incorporated periodic internal audits to detect potential errors early. 5. Use of Integrated Software Systems: To improve accuracy and tracking, KCHC has integrated its accounting and procurement systems (ProcurementExpress) to facilitate real-time data entry and reconciliations for grants. These systems enhance the workflow and reduce the risk of manual errors. Implementation Timeline: Implemented in August 01, 2024 and by the end of Fiscal Year in April 30, 2025, KCHC will be in full compliance with the SF425 reporting requirements. Responsible person: Arlene Deleon Guerrero, CFO

View Audit 325728

Finding 503473 (2022-002)

Significant Deficiency 2022

The Enola Group, Inc.

NC

Reporting Allowable Costs / Cost Principles

Name of Contact Person: Terri Brown, Director of Finance Corrective Action: Due to the extreme turnover within the Finance Director position in FY 21-22, there were more than normal accounting errors that were corrected by journal entries in the FY21 audit. The Executive Director addressed the turno...

Name of Contact Person: Terri Brown, Director of Finance Corrective Action: Due to the extreme turnover within the Finance Director position in FY 21-22, there were more than normal accounting errors that were corrected by journal entries in the FY21 audit. The Executive Director addressed the turnover by hiring a Finance Director with extensive non-profit finance and operation experience. In addition, training was provided on the accounting software. The Finance Director role has been occupied by one individual for multiple years. A Bookkeeping position was also created and filled which now allows for more separation of duties. A system of checks and balances have been established between the Bookkeeper, Administrative Assistant, Finance Director and Executive Director. This system includes the enhancement of protocols such as cash receipts, disbursements process and journal vouchers, monthly one on one in depth review of financials with Program Directors and Finance Director, and monthly Finance Director and Executive Director meetings. In addition, the Executive Director, Finance Director and Bookkeeper are now using the secured server to file digital copies of most financial documents. The Finance Director has monthly finance meetings with each Program Director to review their monthly actuals against budget. In addition, the accounting system is now remote which allows for access based on role for the Bookkeeper and Executive Director. The organization has created a third position, Accounts Receivable Coordinator to process all AR related duties. Proposed Completion Date: Immediately.

View Audit 325591

Finding 503469 (2022-002)

Significant Deficiency 2022

The Enola Group, Inc.

NC

Reporting Allowable Costs / Cost Principles

Name of Contact Person: Terri Brown, Director of Finance Corrective Action: Due to the extreme turnover within the Finance Director position in FY 21-22, there were more than normal accounting errors that were corrected by journal entries in the FY21 audit. The Executive Director addressed the turno...

Name of Contact Person: Terri Brown, Director of Finance Corrective Action: Due to the extreme turnover within the Finance Director position in FY 21-22, there were more than normal accounting errors that were corrected by journal entries in the FY21 audit. The Executive Director addressed the turnover by hiring a Finance Director with extensive non-profit finance and operation experience. In addition, training was provided on the accounting software. The Finance Director role has been occupied by one individual for multiple years. A Bookkeeping position was also created and filled which now allows for more separation of duties. A system of checks and balances have been established between the Bookkeeper, Administrative Assistant, Finance Director and Executive Director. This system includes the enhancement of protocols such as cash receipts, disbursements process and journal vouchers, monthly one on one in depth review of financials with Program Directors and Finance Director, and monthly Finance Director and Executive Director meetings. In addition, the Executive Director, Finance Director and Bookkeeper are now using the secured server to file digital copies of most financial documents. The Finance Director has monthly finance meetings with each Program Director to review their monthly actuals against budget. In addition, the accounting system is now remote which allows for access based on role for the Bookkeeper and Executive Director. The organization has created a third position, Accounts Receivable Coordinator to process all AR related duties. Proposed Completion Date: Immediately.

View Audit 325587

Finding 503449 (2022-006)

Significant Deficiency 2022

West Side Community Health Services INC

MN

Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.303

Health Centers Cluster, Provider Relief Fund – Assistance Listing No. 93.2242/93.527, 93.498 Recommendation: We recommend implementing a formal policy and procedure where there is a review of all required reporting by an individual that did not prepare the report. Documentation should be retained to...

Health Centers Cluster, Provider Relief Fund – Assistance Listing No. 93.2242/93.527, 93.498 Recommendation: We recommend implementing a formal policy and procedure where there is a review of all required reporting by an individual that did not prepare the report. Documentation should be retained to support the review/approval occurrence. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement a formal review process for reporting and retain documentation of review. Name(s) of the contact person(s) responsible for corrective action: Duke Fokuo Planned completion date for corrective action plan: December 2024

View Audit 325563

Finding 503448 (2022-005)

Significant Deficiency 2022

West Side Community Health Services INC

MN

Cash Management Reporting Significant Deficiency § 200.303

Health Centers Cluster – Assistance Listing No. 93.2242/93.527 Recommendation: We recommend reviewing reconciliation procedures between detailed grant expenditures and summary schedules used in reporting/draw down requests to ensure sufficient detail to support draw downs. Also recommend a detailed ...

Health Centers Cluster – Assistance Listing No. 93.2242/93.527 Recommendation: We recommend reviewing reconciliation procedures between detailed grant expenditures and summary schedules used in reporting/draw down requests to ensure sufficient detail to support draw downs. Also recommend a detailed review and approval process for federal grant eligible expenditures and draw downs, to identify issues prior to draw down or reporting in the future. Documentation should be retained to support review/approval occurrence. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review and improve reconciliation and review process around eligible expenditures for federal grants, and drawdowns of federal funds. Name(s) of the contact person(s) responsible for corrective action: Duke Fokuo Planned completion date for corrective action plan: December 2024

View Audit 325563

Finding 503399 (2022-003)

Material Weakness 2022

Human Resource Development Institute

IL

Reporting

The Organization will implement the following corrective actions for the fiscal year ending June 30, 2022 to remediate the finding and address the cause of the finding. The Organization will implement the following corrective actions for fiscal year 2023 to remediate the finding and address the caus...

The Organization will implement the following corrective actions for the fiscal year ending June 30, 2022 to remediate the finding and address the cause of the finding. The Organization will implement the following corrective actions for fiscal year 2023 to remediate the finding and address the cause of the finding. The Organization has hired staff with higher technical accounting skills than the previous staff. The following staff have been hired full-time or will be hired soon: Payroll and Benefits Specialist, Grant Accountant, Senior Staff Accountant, Accounts Payables and Receivables Specialist, and a Purchasing Specialist. • The Chief Financial Officer (CFO) will be responsible for the implementation of the corrective action plan, and will oversee all related finance activities. • The Organization will document accounting policies and procedures to reflect the new month-end processes and provide training to staff on current and future policies. • The Organization has implemented procedures for staff accountants to prepare balance sheet reconciliations monthly with a monthly review performed by the CFO. All balance sheet accounts are reconciled to external data for verification on a monthly basis. All revenue accounts will be reconciled to external data for verification on a monthly basis. • The Organization has implemented a new accounting system – Sage Intacct. Additionally, we have implemented a grants project tracking module to better help with grants and contracts reporting and compliance. • The Organization has implemented a month-end checklist for all monthly entries to be completed by assigned finance personnel. We are ensuring that all staff are trained adequately to handle any assigned task. All monthly entries are required to be reviewed and approved by the CFO prior to posting to the general ledger within our new accounting software. All appropriate backup documentation will be saved and stored within the accounting software. • All grant related year-end audit procedures have been transitioned to the Grant Accountant who has experience with financial audits and compliance and reporting for City, State, and Federal grants. • The Organization will ensure that Finance personnel receive a minimum of twenty-five (25) hours of training annually of relevant accounting topics including updates to generally accepted accounting principles, generally accepted government accounting principles, nonprofit and governmental financial reporting, and other related accounting trainings. • The Organization will ensure that any personnel involved in financial reporting have the technical expertise to help with the preparation, review, and analysis of the financial statements and supplementary information.

View Audit 325554

Finding 503358 (2022-002)

Significant Deficiency 2022

Marin City Health and Wellness Center

CA

Reporting

View of Responsible Officials and Planned Corrective Actions: MCHWC understands and agrees with the finding. Processes have been put in place to ensure the future timeliness of all required reports for Federal reporting compliance. Measures have been taken for immediate resolution, including: 1....

View of Responsible Officials and Planned Corrective Actions: MCHWC understands and agrees with the finding. Processes have been put in place to ensure the future timeliness of all required reports for Federal reporting compliance. Measures have been taken for immediate resolution, including: 1. Email alerts of upcoming due dates of all federal reporting requirements. 2. Designated tasks and due dates included in project plans that are reviewed weekly with the finance and accounting team. 3. Calendar of federal reporting requirements and due dates will be developed and distributed to leadership team, including Chief Executive Officer, Chief Financial Officer, Chief Operating Officer, Controller, Compliance Director, and Grant Management Leadership.

View Audit 325519

Finding 503189 (2022-002)

Material Weakness 2022

City of Manhattan, Kansas

KS

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Management’s Response (Unaudited) – The Community Development staff is in the process of preparing all outstanding FFATA reports and is developing a compliance checklist to ensure that these reports are filed timely. Corrective Action Plan (Unaudited) – The Community Development staff will create a...

Management’s Response (Unaudited) – The Community Development staff is in the process of preparing all outstanding FFATA reports and is developing a compliance checklist to ensure that these reports are filed timely. Corrective Action Plan (Unaudited) – The Community Development staff will create a checklist to ensure that these reports are filed timely once the agreements with the subrecipients have been approved.

View Audit 325285

Finding 503077 (2022-005)

Significant Deficiency 2022

Pulaski County, Missouri

MO

Reporting Internal Control / Segregation of Duties

Pulaski County will review the condition and work to adjust internal controls to insure proper reporting is completed as defined in the recommendation.

View Audit 325095

Finding 503076 (2022-004)

Significant Deficiency 2022

Pulaski County, Missouri

MO

Subrecipient Monitoring Reporting Cash Management

Pulaski County will review the recommendations as presented and work to adjust internal controls to prepare SEFA information in accordance with the recommendations of the auditor.

View Audit 325095

Finding 503067 (2022-002)

Significant Deficiency 2022

Hope Toledo Services

OH

HUD Housing Programs Reporting Significant Deficiency

Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that reports are prepared and reviewed by separate individuals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in ...

Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that reports are prepared and reviewed by separate individuals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Organization will add a layer of review for the prepared reports prior to submission to the grantor. Name of the contact person responsible for corrective action: John C. Jones, President and CEO Planned completion date for corrective action plan: October 31, 2024

View Audit 325040

Corrective Action Plans

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