Corrective Action Plans

Finding 389473 (2022-003)

Material Weakness 2022

MO

Subrecipient Monitoring Reporting § 200.332

Recommendation: We recommend the Agency monitors its subrecipients regularly. Action Taken: In March 2023, the Agency hired a new Executive Director and in August 2023, a new Fiscal Officer. The new management team has implemented policies and procedures to comply with subrecipient monitoring requir...

Recommendation: We recommend the Agency monitors its subrecipients regularly. Action Taken: In March 2023, the Agency hired a new Executive Director and in August 2023, a new Fiscal Officer. The new management team has implemented policies and procedures to comply with subrecipient monitoring requirements.

View Audit 300445

Finding 389293 (2022-002)

Significant Deficiency 2022

Global Fund to End Modern Slavery

DC

Subrecipient Monitoring Reporting § 200.512

Year Ended December 31, 2022 Contact – Randy Willard, New Director of Finance Telephone Number – (410)-733-9113 Completion Date – First Quarter of 2024 Information on Federal Program(s) U.S. Department of State Name of Program: Program to End Modern Slavery Assistance Listing Number: 19.019 ...

Year Ended December 31, 2022 Contact – Randy Willard, New Director of Finance Telephone Number – (410)-733-9113 Completion Date – First Quarter of 2024 Information on Federal Program(s) U.S. Department of State Name of Program: Program to End Modern Slavery Assistance Listing Number: 19.019 Grant Award Number: S-SJTIP-17-CA-1018/S-SJTIP-18-CA-1014/ S-SJTIP-18-CA-3035 Grant Award Period: October 1, 2017 to June 30, 2022, October 1, 2018 to December 31, 2022, October 1, 2021 to September 30, 2024 Management’s Corrective Action Plan: With the stabilization of staffing and improved timeliness of the monthly close of the financial records, accompanied with monthly reconciliation of accounts, we expect streamlined and efficient preparation of year-end records for the 2023 external audit. We plan a much shorter total period needed to complete the 2023 external audit and as a result a timely submission of the data and information to the Federal Audit Clearinghouse.

View Audit 300302

Finding 388417 (2022-002)

Material Weakness 2022

Christus Health

TX

Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.510

Finding 2022-002 Federal Program Information: Federal Grantor: United States Department of the Treasury Pass-Through Entity: Smith County, Texas and the City of San Marcos, Texas Assistance Listing No.: 21.027, Coronavirus State and Local Fiscal Recovery Funds Pass-Through Award Numbers: Trinity ...

Finding 2022-002 Federal Program Information: Federal Grantor: United States Department of the Treasury Pass-Through Entity: Smith County, Texas and the City of San Marcos, Texas Assistance Listing No.: 21.027, Coronavirus State and Local Fiscal Recovery Funds Pass-Through Award Numbers: Trinity Mother Frances, Pass-through Smith County: Not available Santa Rosa, Pass-through the City of San Marcos: Not available Award Periods of Performance: Trinity Mother Frances, Pass-through Smith County, October 1, 2021 – November 30, 2021 Santa Rosa, Pass-through the City of San Marcos, March 03, 2021 through December 31, 2026 Corrective Action Planned: Management agrees that the Department of Treasury awards passed through Smith County and the City of San Marcos were not included in the Schedule of Expenditures of Federal Awards. However, grant management identified the oversight and took corrective action to inform external auditors immediately upon the discovery. We have reviewed our processes that led to the initial oversight. We have instituted a new process to obtain confirmation from each CFO that their Ministry’s reported amounts on the Schedule of Expenditures of Federal and State awards is complete and accurate. Responsible party: Lee Sonne, Vice President of Finance and Controller, jointly with the Melissa Crenwelge-Nedbalek, Accounting Director responsible for Grant Reporting Implementation Date: January 2024 prior to the final reissuance of the FY 22 Uniform Guidance Reporting Package.

View Audit 300148

Finding 387734 (2022-001)

Material Weakness 2022

City of Grand Rapids, Michigan

MI

Reporting Subrecipient Monitoring Material Weakness § 200.501 § 200.508 § 200.510 § 200.518

Finding Number: 2022-001 Condition: The original SEFA prepared for audit purposes did not include all federal expenditures that should have been reported under ALN 66.443. Planned Corrective Action: All programs that have both Federal and State/Local funding will be examined to ensure correct expend...

Finding Number: 2022-001 Condition: The original SEFA prepared for audit purposes did not include all federal expenditures that should have been reported under ALN 66.443. Planned Corrective Action: All programs that have both Federal and State/Local funding will be examined to ensure correct expenditure by funding source is properly recorded. Contact person responsible for corrective action: Curt A. Reppuhn, CPA Deputy Comptroller Anticipated Completion Date: Fiscal Year Ended June 30, 2023

View Audit 299804

Finding 387258 (2022-008)

Significant Deficiency 2022

Board of Education of Prince George's County Maryland

MD

Reporting § 200.302 § 200.303 § 200.327 § 200.328 § 200.502

The School System does not concur with the auditor’s findings and recommendations. The total expenditures for all federal programs recorded in the Schedule of Expenditures for Federal Awards are accurately presented and tie to the general ledger. The payroll sub-ledger is corrected before posting t...

The School System does not concur with the auditor’s findings and recommendations. The total expenditures for all federal programs recorded in the Schedule of Expenditures for Federal Awards are accurately presented and tie to the general ledger. The payroll sub-ledger is corrected before posting to the general ledger every two weeks. The resulting differences are most often immaterial, but can be traced to corrections made by the Accounting Office after payroll is reviewed by the grants Restricted Funds Supervisor to ensure payroll is not posted to expired grants. To ensure all employees are paid according to pay dates established in our various labor agreements and recorded correctly in the general ledger, we will continue the payroll transaction validation process that assures the payroll expenses recorded are allowable and accurately stated in the SEFA and balance to the general ledger. BDO Response – We have reviewed management’s response and our finding remains as indicated, since we could not validate the details of the differences.

View Audit 299515

Finding 387241 (2022-009)

Significant Deficiency 2022

Board of Education of Prince George's County Maryland

MD

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.512

The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Sec...

The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. This is the first time that our auditors have not entered the appropriate information into the data collection form for us to certify. In the future, we will provide reminders as the date approaches in time to meet the deadline. BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.

View Audit 299515

Finding 387007 (2022-005)

Material Weakness 2022

Workforce Development Board Work4wv Region 1, Inc.

WV

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

2022-005 Reporting U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board design and implement controls to ensure that all required reporting is submitted accurately and in a timely fashion. Action Taken: The Board added an internal cont...

2022-005 Reporting U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board design and implement controls to ensure that all required reporting is submitted accurately and in a timely fashion. Action Taken: The Board added an internal control for the sake of period of performance and reporting, for reports that are submitted to Workforce WV. Reports will be reviewed and approved by one of the managers of the Board within the time the report is due. For the ETA-9130 Financial report, the Board cannot submit this report since the Board is not a grantee for a Federal organization. Workforce WV submits this report by gathering the information they receive from all Development Boards and consolidates in this report for the Department of Labor. To send Workforce WV the reports they need to file this report, the Board will have the reports prepared and not submit them until another of the Board’s managers has reviewed and approved the preparation and submission of these reports in a timely manner.

View Audit 299381

Finding 386603 (2022-002)

Significant Deficiency 2022

Barrio Logan College Institute

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2022-002 – Reporting – Significant Deficiency in Internal Controls Over Compliance Recommendation We recommend that the Organization set a timeline for closing the books, preparing audit schedules and conducting the audit so the audit can be completed timely. Management should ensure that ...

Finding 2022-002 – Reporting – Significant Deficiency in Internal Controls Over Compliance Recommendation We recommend that the Organization set a timeline for closing the books, preparing audit schedules and conducting the audit so the audit can be completed timely. Management should ensure that all involved in the audit process have adequate capacity, are aware of the deadlines and commit to them. Action to be Taken Barrio Logan College Institute agrees with the finding. We are committed to getting the single audit completed on time. A plan for August 31, 2023 audit has been developed and will begin in February 2024 and is expected to be completed before the deadline in 45 CFR 75.501.

View Audit 298911

Finding 386438 (2022-004)

Significant Deficiency 2022

Elkhart and St. Joseph Counties Head Start Consortium

IN

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Finding 2022-004 – Head Start Cluster – Reporting Contact Person Responsible for Corrective Action: Brenda Overton Contact Phone Number: 574.393.5866 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all required federal reports h...

Finding 2022-004 – Head Start Cluster – Reporting Contact Person Responsible for Corrective Action: Brenda Overton Contact Phone Number: 574.393.5866 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all required federal reports have a documented, formal review of the reports before they are submitted to ensure the information submitted is accurate Anticipated Completion Date: April 2024

View Audit 298779

Finding 386295 (2022-002)

None 2022

Mid-Bronx Ccrpearly Childhood Center, Inc.

NY

Reporting

Corrective Action Liquidation of the remaining liabilities will be settled immediately and upon vendor’s issuance of final documentation. Responsible parties Minda Ongteco, Deputy Director - Fiscal Luis Villa, Director of Finance Jeanette Puryear, Executive Director Implementation date To be compl...

Corrective Action Liquidation of the remaining liabilities will be settled immediately and upon vendor’s issuance of final documentation. Responsible parties Minda Ongteco, Deputy Director - Fiscal Luis Villa, Director of Finance Jeanette Puryear, Executive Director Implementation date To be completed by June 30, 2023 Implementation in progress

View Audit 298691

Finding 386132 (2022-001)

Material Weakness 2022

Wilkinson Center

TX

Reporting

Corrective Action: Management has already corrected the schedule and anticipates timely filings of future reports. The financial report for the fiscal year ending June 30, 2023 is nearing completion and the Center anticipates it being filed in advance of the required due date.

View Audit 298541

Finding 386109 (2022-001)

None 2022

Life's Worc, Inc.

NY

Reporting § 200.512

Program: U.S. Department of Health and Human Services, Award Listing Number 93.498. Planned Corrective Action: Management will implement a process to monitor filing deadlines for all future government funds received under emergency funding assistance programs (when enacted) to ensure compliance with...

Program: U.S. Department of Health and Human Services, Award Listing Number 93.498. Planned Corrective Action: Management will implement a process to monitor filing deadlines for all future government funds received under emergency funding assistance programs (when enacted) to ensure compliance with filing requirements. Person(s) Responsible: Jenny Antony, Chief Financial Officer and Diana Conelli, Controller Expected Completion Date: March 18, 2024

View Audit 298499

Finding 386067 (2022-001)

Material Weakness 2022

Share Food Program, In.c

PA

Reporting

FINDINGS - FEDERAL AWARDS PROGRAM AUDITS Timely Financial Reporting, Assistance Listing Nubmers - All 2022-001: Internal Control over Financial Reporting - Material Weakness Recommendation: We recommend management ensure documentation for audit is readily available to ens...

FINDINGS - FEDERAL AWARDS PROGRAM AUDITS Timely Financial Reporting, Assistance Listing Nubmers - All 2022-001: Internal Control over Financial Reporting - Material Weakness Recommendation: We recommend management ensure documentation for audit is readily available to ensure timely completion of the audit and related financial reporting package. Corrective Action Taken/Implementation Date: Share Food Program has developed procedures and processes to manage documents more efficiently. All documents will be scanned to the network drive with limited access to those personnel that require access. This was implemented, and it is expected that the June 30, 2023 financial reporting package will be timely submitted. Person(s) Responsible: George Matysik, Executive Director James Stewart, Deputy CFO

View Audit 298431

Finding 385525 (2022-002)

Material Weakness 2022

Agwsr Community School District

IA

Internal Control / Segregation of Duties Reporting

We continue reviewing our procedures and will implement additional controls where possible.

View Audit 298308

Finding 384940 (2022-001)

Significant Deficiency 2022

Central College

IA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Central College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Forge Financial and Management Consulting, Inc. 1245 Jordan Creek Parkway West Des Moines, IA 50266 Audit period" 7/1/2021-6/30/2022 The...

Central College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Forge Financial and Management Consulting, Inc. 1245 Jordan Creek Parkway West Des Moines, IA 50266 Audit period" 7/1/2021-6/30/2022 The findings for the June 30, 2022 schedule of findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2022-001 - Late Disbursement of PLUS Loan Funds Recommendation: We recommend the College evaulate its procedures for disbursing SFA funds and implement changes to verify correct documentation is obtained. Views of Responsible Officials and Planned Corrective Actions: College will begin to utilize functionality within Colleague ERP to track new PLUS loan applications. New applications will be entered into Colleague by financial aid and visable to the business office. The new applications will be reviewed and credit balances will be issued to the parent or student as outlined in the application. This process will be completed weekly by the business office to ensure that all credit balances are distributed in the required timeframe. Anticipated Completion Date: January 26, 2024. If the Department of Education has questions regarding this plan, please call Karen Tumlinson, Vice President for Finance and Administration at (641) 628-5276.

View Audit 297980

Finding 384720 (2022-001)

Significant Deficiency 2022

City of St. Louis Mental Health Board of Trustees

MO

Subrecipient Monitoring Reporting Significant Deficiency

FFATA Reporting U.S. Department of Health and Human Services Recommendation: We recommend the agency implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements. Exp...

FFATA Reporting U.S. Department of Health and Human Services Recommendation: We recommend the agency implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Annually, the City of St. Louis Mental Health Board of Trustees will review expenditures to ensure FFATA reporting is completed for all eligible subrecipient and contracts. Name(s) of the contact person(s) responsible for corrective action: Serena Muhammad Planned completion date for corrective action plan: September 30, 2024

View Audit 297858

Finding 384470 (2022-002)

Material Weakness 2022

Community Counseling Centers of Chicago, Inc. and Affiliate

IL

Reporting

Finding 2022-02 Noncompliance with Federal and State Reporting Requirements Condition C4 did not submit its audited financial statements, SEFA and CYEFR and other required information to the Federal Audit Clearinghouse and GATA portal by required due dates. Management Response Management concurs wit...

Finding 2022-02 Noncompliance with Federal and State Reporting Requirements Condition C4 did not submit its audited financial statements, SEFA and CYEFR and other required information to the Federal Audit Clearinghouse and GATA portal by required due dates. Management Response Management concurs with auditor’s finding and will implement the recommended corrective action. Person(s) responsible: Katherine Maitha, Controller Date of Anticipated Completion Date: February 2024

View Audit 297590

Finding 384394 (2022-008)

Material Weakness 2022

City of West Fargo

ND

Material Weakness Reporting Internal Control / Segregation of Duties

Reporting Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Treasury Pass‐Through Entity: North Dakota Office of Management and Budget Assistance Listing Number: 21.027 Program Name: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Finding Summary: ...

Reporting Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Treasury Pass‐Through Entity: North Dakota Office of Management and Budget Assistance Listing Number: 21.027 Program Name: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Finding Summary: The amounts reported as expended in the current period and cumulative expenditures for the award did not agree with the amounts supported by the City’s accounting records. Corrective Action Plan: The City will thoroughly review the Project and Expenditure Report before submission. Subsequent reporting for this award corrected the amounts previously reported. Responsible Individuals: Dustin Scott, City Administrator Anticipated Completion Date: December 31, 2023

View Audit 297513

Finding 384392 (2022-006)

Material Weakness 2022

City of West Fargo

ND

Allowable Costs / Cost Principles Material Weakness Reporting

Activities Allowed or Unallowed Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Treasury Pass‐Through Entity: North Dakota Office of Management and Budget Assistance Listing Number: 21.027 Program Name: COVID-19 – Coronavirus State and Local Fiscal Recovery F...

Activities Allowed or Unallowed Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Treasury Pass‐Through Entity: North Dakota Office of Management and Budget Assistance Listing Number: 21.027 Program Name: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Finding Summary: During the course of the engagement, it was noted that the City has no formal review process for the allocation of payroll costs to federal awards, which could result in a material misstatement of the City’s schedule of expenditures of federal awards. Corrective Action Plan: The City will review its internal control processes over compliance to ensure that payroll costs allocated to federal awards are adequately reviewed. Responsible Individuals: Dustin Scott, City Administrator Anticipated Completion Date: December 31, 2023

View Audit 297513

Finding 384383 (2022-015)

Material Weakness 2022

The City of Frederick, Maryland

MD

Questioned Costs Allowable Costs / Cost Principles Material Weakness

New financial grant accountant has been assigned to work with departments to ensure proper accounting of expenditures.

View Audit 297486 Questioned Costs: $1

Finding 384382 (2022-014)

Significant Deficiency 2022

The City of Frederick, Maryland

MD

Reporting Significant Deficiency Internal Control / Segregation of Duties

A database has been established to monitor reporting and due dates to ensure compliance.

View Audit 297486

Finding 384380 (2022-012)

Material Weakness 2022

The City of Frederick, Maryland

MD

Subrecipient Monitoring Material Weakness Reporting

Whe subrecipients are identified we will assign staff to update portal, monitor and control work, finances, and reporting.

View Audit 297486

Finding 384379 (2022-011)

Significant Deficiency 2022

The City of Frederick, Maryland

MD

Reporting Subrecipient Monitoring Significant Deficiency

A grants database has been developed to track grant deadlines. Regular meetings are scheduled to monitor grant status and ensure compliance.

View Audit 297486

Finding 384378 (2022-010)

Material Weakness 2022

The City of Frederick, Maryland

MD

Reporting

A grants database has been developed for tracking and storing grant related information. Finance has assigned a grants manager to ensure the accuracy of financial reporting.

View Audit 297486

Finding 384373 (2022-005)

Significant Deficiency 2022

The City of Frederick, Maryland

MD

Reporting Subrecipient Monitoring Significant Deficiency

Grant database has been developed to tract grants and reporting due dates. Finance and the Health Center are meeting regularly to ensure timely submittal.

View Audit 297486

Corrective Action Plans

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