Corrective Action Plans

Finding 394622 (2022-002)

Material Weakness 2022

IL

Reporting Internal Control / Segregation of Duties

The Village will review the recommendations and, additionally, will look for classes/ courses offered by institutions to receive more training.

View Audit 304528

Finding 394589 (2022-004)

Significant Deficiency 2022

Charleston County Housing and Redevelopment Authority

SC

Allowable Costs / Cost Principles HUD Housing Programs Reporting

ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected ...

ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 304477

Finding 394588 (2022-001)

Significant Deficiency 2022

Charleston County Housing and Redevelopment Authority

SC

HUD Housing Programs Reporting Internal Control / Segregation of Duties

ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected ...

ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 304477

Finding 394336 (2022-007)

Significant Deficiency 2022

Williston Basin Public School District #7

ND

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.403

2022-007 – TITLE I – INADEQUATE SUPPORTING DOCUMENTATION– ALN 84.010 – SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE FINDING TYPE: SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE Finding 2022-007 Federal Program: Title I ALN: 84.010 Federal Award Number(s) and Year(s): S010A200034, 2022 Federal Agency:...

2022-007 – TITLE I – INADEQUATE SUPPORTING DOCUMENTATION– ALN 84.010 – SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE FINDING TYPE: SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE Finding 2022-007 Federal Program: Title I ALN: 84.010 Federal Award Number(s) and Year(s): S010A200034, 2022 Federal Agency: U.S. Department of Education Questioned Cost: $7,591 Condition: We were unable to verify whether 6 of 60 expenditures totaling $7,591 were for costs allowed under the Title I grant. When projected against the total population of $1,628,283, the total projected error is $15,939. Corrective Action Plan: Agreed. WBSD#7 created a new Grants Coordinator position in July 2023 with one of the specific responsibilities for that position being oversight of all Federal Title programs. This oversight responsibility includes monitoring expenditures to ensure all expenditures are allowable within the parameters of each program and also that proper documentation for those expenditures has been maintained. Anticipated Completion Date: • Fiscal Year 2024

View Audit 304345 Questioned Costs: $1

Finding 394325 (2022-002)

Material Weakness 2022

The Magnificent Mile Association

IL

Reporting

The Association will implement procedures to ensure that all federal funds received are identified as such to ensure that the Association maintains compliance with applicable federal requirements including required audit submission due dates. The Association will also update its financial policies a...

The Association will implement procedures to ensure that all federal funds received are identified as such to ensure that the Association maintains compliance with applicable federal requirements including required audit submission due dates. The Association will also update its financial policies and procedures to include these new procedures and have the updated financial policies and procedures reviewed and approved by the board of directors. Persons Responsible Executive Director and Accountant Date of Implementation of Recommendation December 2023

View Audit 304330

Finding 394225 (2022-002)

None 2022

Interim Community Development Association

WA

Subrecipient Monitoring Reporting

Reporting – Late submission of the Single Audit Reporting Package and Data Collection Form to the Federal Audit Clearinghouse (FAC) InterIm Community Development Association agrees with the finding and recommendations made by the auditor. We note that one funder for one contract took a very long tim...

Reporting – Late submission of the Single Audit Reporting Package and Data Collection Form to the Federal Audit Clearinghouse (FAC) InterIm Community Development Association agrees with the finding and recommendations made by the auditor. We note that one funder for one contract took a very long time to clarify whether their funding should be classified as being federal in nature. InterIm Community Development Association management, working with its Board Treasurer, will identify additional accounting procedures and policies which will resolve the finding in the future.

View Audit 304185

Finding 394145 (2022-003)

Material Weakness 2022

U.s. Civilian Research and Development Foundation

VA

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Material Weakness § 200.460

CRDF Global will take the following actions to address this finding: • Update CRDF’s timekeeping policy to specifically address direct vs. indirect activities. • Train leadership and all staff in timekeeping compliance with a special emphasis on 2 CFR 200.460, Proposal Costs. • Coach all employees o...

CRDF Global will take the following actions to address this finding: • Update CRDF’s timekeeping policy to specifically address direct vs. indirect activities. • Train leadership and all staff in timekeeping compliance with a special emphasis on 2 CFR 200.460, Proposal Costs. • Coach all employees on CRDF Global’s issue escalation opportunities. • Will implement correction(s) and have already communicated with impacted stakeholders.

View Audit 304180

Finding 394065 (2022-002)

Material Weakness 2022

U.s. Civilian Research and Development Foundation

VA

Material Weakness Reporting Internal Control / Segregation of Duties

The closure of the 2022 accounting year, and consequently, the submission of the audit package and Contractor Data Form, was impacted by the delays in closing 2021. The team was only able to start work on closing 2022 in October of 2023 The closure of the 2022 accounting year along with the changes ...

The closure of the 2022 accounting year, and consequently, the submission of the audit package and Contractor Data Form, was impacted by the delays in closing 2021. The team was only able to start work on closing 2022 in October of 2023 The closure of the 2022 accounting year along with the changes and improvements will enable the organization to build on this progress in the pursuit of timely, accurate and complete financial reporting and audit support.

View Audit 304180

Finding 394060 (2022-003)

Significant Deficiency 2022

Agape Community Health Center, Inc.

FL

Reporting Internal Control / Segregation of Duties

Actions Planned: The Organization will hire additional accounting staff that has both the experience and education to provide the Organization with proper accounting and finance expertise on overseeing the disbursement process.

View Audit 304170

Finding 394059 (2022-002)

Significant Deficiency 2022

Agape Community Health Center, Inc.

FL

Reporting Internal Control / Segregation of Duties

Actions Planned: Financial policies will be reviewed and updated by leadership. Management will implement a process for reconciliation of all accounts. Processes will also be implemented to ensure that all reconciliations and journal entries are reviewed by a person independent of the preparer. The...

Actions Planned: Financial policies will be reviewed and updated by leadership. Management will implement a process for reconciliation of all accounts. Processes will also be implemented to ensure that all reconciliations and journal entries are reviewed by a person independent of the preparer. The reconciliations and reviews will be documented.

View Audit 304170

Finding 394031 (2022-005)

Significant Deficiency 2022

City of Homer, Alaska

AK

Reporting Subrecipient Monitoring Significant Deficiency § 200.303

Finding 2022-005 Review of Reporting – Significant Deficiency in Internal Control over Compliance Planned Corrective Actions: All reporting will be reviewed by at least one other staff member to ensure accuracy prior to submission. Individual(s) Responsible for Corrective Action Plan Elizabeth Fisch...

Finding 2022-005 Review of Reporting – Significant Deficiency in Internal Control over Compliance Planned Corrective Actions: All reporting will be reviewed by at least one other staff member to ensure accuracy prior to submission. Individual(s) Responsible for Corrective Action Plan Elizabeth Fischer (Finance Director) Jenna deLumeau (Controller) Anticipated Completion Date: This has been completed.

View Audit 304153

Finding 394030 (2022-004)

Material Weakness 2022

City of Homer, Alaska

AK

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.512

Finding 2022-004 Deadline for Federal Single Audit – Reporting – Noncompliance and Material Weakness in Internal Control over Compliance Planned Corrective Actions: The Finance Department is working to establish internal deadlines to ensure the financial statements are audited within the appropriate...

Finding 2022-004 Deadline for Federal Single Audit – Reporting – Noncompliance and Material Weakness in Internal Control over Compliance Planned Corrective Actions: The Finance Department is working to establish internal deadlines to ensure the financial statements are audited within the appropriate reporting deadlines. The department is aware that the FY23 financial statements will also be faced with this finding, but is shifting staff duties to ensure the FY24 financial statements will be completed within the appropriate reporting deadlines. Individual(s) Responsible for Corrective Action Plan Elizabeth Fischer (Finance Director) Jenna deLumeau (Controller) Anticipated Completion Date: The department has developed internal deadlines to ensure the FY24 financial statements will be completed within the appropriate reporting deadlines. This has been completed.

View Audit 304153

Finding 393964 (2022-005)

None 2022

City of Sylacauga, Alabama

AL

Reporting

The City will create a grant compliance checklist noting various requirements for all grants to include potential reporting requirements.

View Audit 304145

Finding 393961 (2022-002)

Material Weakness 2022

Odebolt Arther Battle Greek Ida Grove Community School District

IA

Internal Control / Segregation of Duties Reporting

The District continues to review procedures to segregate duties to the maximum level possible with the current staff. Procedures are in place to assure that every transaction is overseen by more than one person, including handling of cash transactions, deposits, receipt recording, payroll processing...

The District continues to review procedures to segregate duties to the maximum level possible with the current staff. Procedures are in place to assure that every transaction is overseen by more than one person, including handling of cash transactions, deposits, receipt recording, payroll processing, computerized accounting functions, handling school lunch program funds, financial reporting, and calculating and posting journal entries. The District will review these procedures monthly and make changes as necessary.

View Audit 304144

Finding 393928 (2022-001)

Significant Deficiency 2022

City of Stamford

TX

Subrecipient Monitoring Reporting

The City will prepare for financial statement audits to ensure are completed timely.

View Audit 304087

Finding 393856 (2022-003)

Material Weakness 2022

Allakaket Village Council

AK

Questioned Costs Reporting Material Weakness

Finding 2022-003 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Elisa Bergman, Tribal Administrator Condition: The Council is required to submit the single audit report and Form SF‐SAC within 9 months of the fiscal year. The Form SD‐SAC for the fiscal year en...

Finding 2022-003 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Elisa Bergman, Tribal Administrator Condition: The Council is required to submit the single audit report and Form SF‐SAC within 9 months of the fiscal year. The Form SD‐SAC for the fiscal year ended December 31, 2022 was not filed on time. Corrective Action Plan: The Council was delayed in undertaking audits for several years, such that neither 2021 or 2022 were filed on time. Going forward, the Council will need to plan for audits as soon as possible at the close of the fiscal year. Proposed Completion Date: The 2023 audit should be underway now and ready within 9 months of the close of the year.

View Audit 304056 Questioned Costs: $1

Finding 393838 (2022-006)

None 2022

Heading Home

NM

Reporting § 200.512

View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals...

View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals who bring extensive knowledge and expertise to their roles. These positions include a new Chief Executive Officer, Director of Operations, Chief Financial Officer, and Director of Human Services. To address challenges in accounting and finance Heading Home has contracted with a local CPA firm specializing in nonprofit accounting and financial reporting to assist the CFO with daily accounting tasks, the monthly close, financial reporting to management and the board of directors, and to facilitate and ensure audits are completed timely each year. The new management group is committed to maintaining a skilled and competent team in key financial roles. Heading Home’s accounting team is in the process of preparing for the 2023 audit and anticipates the audit to be completed by June 30, 2024. While this will once again result in a late filing, the new management team has made significant strides in a short amount of time and anticipates that the 2024 and all future audits will be submitted on or before the March 31st due date. Management anticipates the above corrective action plan to be fully implemented by June 30, 2024. Personnel responsible for ensuring implementation include Connie Chavez, Executive Director, Debbie Brickman, Chief Financial Officer, and Armando Sanchez, contract accountants team lead.

View Audit 304033

Finding 393826 (2022-002)

Material Weakness 2022

Lamoni Community School District

IA

Reporting Internal Control / Segregation of Duties

The District reviews this audit finding internally on an annual basis, identifying control procedures and processes that would leverage movement toward the maximum internal control possible with available staffing. The District does recognize this is difficult with a limited number of employees. We ...

The District reviews this audit finding internally on an annual basis, identifying control procedures and processes that would leverage movement toward the maximum internal control possible with available staffing. The District does recognize this is difficult with a limited number of employees. We will continue to review our procedures to best meet the needs of the District as well as have internal control in place. We will work on dividing out duties and responsibilities so no one person is handling all cash, receipts, and financial transactions without checks & balance in place. A Business Office employee will collect cash and count, and another person will create the deposit slip, with a 3rd person (front office secretary) taking the actual deposit to the bank. Then the Business office employee will be the one responsible for entering the cash receipt into Software.

View Audit 304025

Finding 393825 (2022-003)

Significant Deficiency 2022

Polk County

MN

Reporting

Name of Contact Person Responsible for Corrective Action: Ron Denison, Finance Director Corrective Action Planned: Future annual County audits will be completed within nine months of the fiscal year end to allow for the timely submission of the data collection form and reporting package. County Com...

Name of Contact Person Responsible for Corrective Action: Ron Denison, Finance Director Corrective Action Planned: Future annual County audits will be completed within nine months of the fiscal year end to allow for the timely submission of the data collection form and reporting package. County Comment: The County agrees with the finding and intends to proceed with the plan as indicated. Anticipated Completion Date: December 31, 2023.

View Audit 304024

Finding 393820 (2022-003)

Material Weakness 2022

Care Alliance Health Center

CT

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Finding 2022.003 - Reporting Recommendation We recommend that the Organization establish controls to ensure all accounting records are analyzed and proper support is available in order to ensure that the financial statement audit is submitted on a timely basis to the federal government. The Organi...

Finding 2022.003 - Reporting Recommendation We recommend that the Organization establish controls to ensure all accounting records are analyzed and proper support is available in order to ensure that the financial statement audit is submitted on a timely basis to the federal government. The Organization should also ensure that all reporting requirements are monitored and met on a timely basis. Action Taken We acknowledge the importance of this matter and are committed to implementing appropriate controls to address it effectively. We will begin implementation in April 2024. To ensure timely submission of our financial statement audit, we will establish procedures for analyzing all accounting records and ensuring proper support is readily available. This will include quarterly reviews of our financial records to identify any discrepancies or gaps in documentation that may hinder the audit process. We will enhance our monitoring process to ensure all reporting requirements are identified, tracked, and met in a timely manner. 1. Checklist: Develop checklists to ensure that all necessary tasks are completed during the preparation of the financial statements audit. Checklists will help to ensure consistency and thoroughness in the process. 2. Regular Reviews: Conduct quarterly reviews of accounting records to identify discrepancies, errors, or missing documentation. 3. Communication: Implement clear and consistent communication to all internal and external stakeholders throughout the financial statement close process. This includes providing regular updates on the progress of the close process, informing stakeholders of any issues or delays, and soliciting feedback on the process. If there are any question regarding this plan, please e-mail Anna Kacki at akacki@carealliance.org. Sincerely, Anna M. Kacki Controller

View Audit 304023

Finding 393811 (2022-004)

Material Weakness 2022

Barbour County Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.403

No journal entries will be made without supporting documentation.

View Audit 304014 Questioned Costs: $1

Finding 393772 (2022-001)

Significant Deficiency 2022

Little Wound School Board, Inc.

SD

Reporting Internal Control / Segregation of Duties

2022 Audit Findings: Character Investigations Recommendation: The school implement an independent review of the employee background files at least annually to ensure background check files are being properly completed, updated and maintained. The adjudicator must themselves have an independent cle...

2022 Audit Findings: Character Investigations Recommendation: The school implement an independent review of the employee background files at least annually to ensure background check files are being properly completed, updated and maintained. The adjudicator must themselves have an independent clean adjudication on file with the school. Corrective Action Plan: At the completion of the audit, Human Resources office, whom both have clean adjudication certification, will adjudicate the incomplete background files to ensure that previous year files are updated and in compliance with the Indian Child Protection & Family Violence Prevention Act, as well as school policy. A plan to continue to be organized and keep a maintained filing system has already been set in place. Background files will be updated timely and adjudication will be prompt. Responsible party: Whisper Catches, Human Resource Director Planned Completion Date: July 01, 2024

View Audit 303981

Finding 393728 (2022-001)

Material Weakness 2022

Eastern Gateway Community College

OH

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding Number: 2022-001 Planned Corrective Action: This finding was expected, as it is a continuation of the same finding as the prior year in 2021. The 2022 year was already well underway before the issue was initially identified following the 2021 year. EGCC has determined the root cause of the...

Finding Number: 2022-001 Planned Corrective Action: This finding was expected, as it is a continuation of the same finding as the prior year in 2021. The 2022 year was already well underway before the issue was initially identified following the 2021 year. EGCC has determined the root cause of the issue. For unknown reasons, and without directive to do so, EGCC’s previous Registrar (who is no longer employed by EGCC) stopped producing enrollment updates for NSLDS. Our current Registrar is working with The National Clearinghouse to update historical records for students who previously attended or are currently attending EGCC. As of June 2023, records up to and including the Fall 2021 semester have been updated, and updates for the Spring 2022 semester are in progress. EGCC expects to be current with enrollment updating by August 2023. Anticipated Completion Date: 08/31/2023 Responsible Contact Person: Ken Rupert – Registrar

View Audit 303902

Finding 393681 (2022-002)

None 2022

Immigrant Social Services, Inc.

NY

Reporting § 200.512

Federal Assistance Listing Number: 93.959 Block Grants for Prevention and Treatment of Substance Abuse Condition The Organization’s Data Collection Form submission to the Federal Audit Clearinghouse was not filed on time within nine months of the end of its fiscal year. Views of Responsible Official...

Federal Assistance Listing Number: 93.959 Block Grants for Prevention and Treatment of Substance Abuse Condition The Organization’s Data Collection Form submission to the Federal Audit Clearinghouse was not filed on time within nine months of the end of its fiscal year. Views of Responsible Officials and Corrective Action The Organization has implemented a system that identifies the source of each funding stream. This system allows for early determination of the need for a federal single audit.

View Audit 303816

Finding 393571 (2022-002)

Material Weakness 2022

Johnson County

IN

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

FINDING 2022-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness, other matters. 2022 Q4 P&E report failed to include a $1,500,000 expenditure. Recommendation is that management of County design and implement a proper sy...

FINDING 2022-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness, other matters. 2022 Q4 P&E report failed to include a $1,500,000 expenditure. Recommendation is that management of County design and implement a proper system of internal control including policies and procedures to ensure that the County provides Treasury with complete and accurate information for the P&E report. Contact Person Responsible for Corrective Action: Adam Gadberry Contact Phone Number and Email Address: 317.346.4392 agadberry@co.johnson.in.us Views of Responsible Officials: “We concur with the finding.” Description of Corrective Action Plan: The $1,500,000 expenditure for road repairs was one of two tranches for road repairs. The first tranche was in the proper location of -122 while the second tranche was placed in location -201 and as a result the expenditure was inadvertently missed. The County became aware of the issue and included this expenditure on the subsequent P&E Report for Q2. Moving forward as programs are added, the location of those funds should be in location -122. When they must be in a different location, access will be given to the Board of Commissioners Executive/Administrative Assistant to track expenditures. Anticipated Completion Date: June 30, 2024

View Audit 303741

Corrective Action Plans

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