Corrective Action Plans

Finding 478615 (2022-006)

Significant Deficiency 2022

IN

Cash Management Internal Control / Segregation of Duties Reporting § 200.303

FINDING 2022-006 Information on the federal program: Subject: Title III-E – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Title III-E Family Caregiver, COVID-19 – Title III-E Family Caregiver Assistance Listing Number: 93.052 Compliance Requirement: Cas...

FINDING 2022-006 Information on the federal program: Subject: Title III-E – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Title III-E Family Caregiver, COVID-19 – Title III-E Family Caregiver Assistance Listing Number: 93.052 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Context: We noted that for two claims in a sample of two, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepared and submitted the claims without a secondary review. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: CICOA created an additional position in our Fiscal department to help add capacity and address various segregation of duties concerns. On April 3, 2023, CICOA hired a Senior Director of Financial Reporting to fill this new position. The CFO has done/will continue various training with the Senior Director and other staff to transfer knowledge and responsibilities currently held by the CFO, including future preparation and submission of the FSSA Contract Claim Reimbursement documents. The CFO will serve as either the primary or secondary reviewer of such Claim Reimbursements after preparation by other Fiscal staff. Key item to note: this finding was made as part of the audit for the fiscal year ended June 30, 2022, and the hiring of the Senior Director was not made until late in the fiscal year ended June 30, 2023. Due to this timing, necessary changes did not exist until fiscal year 2024. Responsible Party and Timeline for Completion: To be completed by CFO (with assistance from Senior Director of Financial Reporting and other Fiscal staff), beginning no later than Claims Reimbursements submitted for services provided starting in fiscal year 2024.

View Audit 315238

Finding 478614 (2022-005)

Significant Deficiency 2022

Cicoa Aging & In-Home Solutions

IN

Cash Management Internal Control / Segregation of Duties Reporting § 200.303

FINDING 2022-005 Information on the federal program: Subject: SSBG – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Social Services Block Grant Assistance Listing Number: 93.667 Compliance Requirement: Cash Management Audit Finding: Significant Deficienc...

FINDING 2022-005 Information on the federal program: Subject: SSBG – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Social Services Block Grant Assistance Listing Number: 93.667 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Context: We noted that for three claims in a sample of three, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepared and submitted the claims without a secondary review. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: CICOA created an additional position in our Fiscal department to help add capacity and address various segregation of duties concerns. On April 3, 2023, CICOA hired a Senior Director of Financial Reporting to fill this new position. The CFO has done/will continue various training with the Senior Director and other staff to transfer knowledge and responsibilities currently held by the CFO, including future preparation and submission of the FSSA Contract Claim Reimbursement documents. The CFO will serve as either the primary or secondary reviewer of such Claim Reimbursements after preparation by other Fiscal staff. Key item to note: this finding was made as part of the audit for the fiscal year ended June 30, 2022, and the hiring of the Senior Director was not made until late in the fiscal year ended June 30, 2023/early fiscal year 2024. Due to this timing, necessary changes did not exist until fiscal year 2024. Responsible Party and Timeline for Completion: To be completed by CFO (with assistance from Senior Director of Financial Reporting and other Fiscal staff), beginning no later than Claims Reimbursements submitted for services provided starting in fiscal year 2024.

View Audit 315238

Finding 478610 (2022-004)

Significant Deficiency 2022

Cicoa Aging & In-Home Solutions

IN

Cash Management Internal Control / Segregation of Duties Reporting § 200.303

FINDING 2022-004 Information on the federal program: Subject: Aging Cluster – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Compliance Requirement: Cash Management Audit Finding: Significan...

FINDING 2022-004 Information on the federal program: Subject: Aging Cluster – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Context: We noted that for four claims in a sample of four, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepared and submitted the claims without a secondary review. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: CICOA created an additional position in our Fiscal department to help add capacity and address various segregation of duties concerns. On April 3, 2023, CICOA hired a Senior Director of Financial Reporting to fill this new position. The CFO has done/will continue various training with the Senior Director and other staff to transfer knowledge and responsibilities currently held by the CFO, including future preparation and submission of the FSSA Contract Claim Reimbursement documents. The CFO will serve as either the primary or secondary reviewer of such Claim Reimbursements after preparation by other Fiscal staff. Key item to note: this finding was made as part of the audit for the fiscal year ended June 30, 2022, and the above corrective actions were not made until late in the fiscal year ended June 30, 2023/early fiscal year 2024. Due to this timing, necessary changes did not exist until fiscal year 2024. Responsible Party and Timeline for Completion: to be completed by CFO (with assistance from Senior Director of Financial Reporting and other Fiscal staff), beginning no later than Claims Reimbursements submitted for services provided starting in fiscal year 2024.

View Audit 315238

Finding 478572 (2022-003)

Material Weakness 2022

Carter County Missouri

MO

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

2022-003 Reporting U.S. Department of Treasury Recommendation: We recommend the County implement internal control to ensure that reporting requirements are performed. Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planned/taken in respo...

2022-003 Reporting U.S. Department of Treasury Recommendation: We recommend the County implement internal control to ensure that reporting requirements are performed. Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planned/taken in response to finding: The County will identify all federal awards that financial reporting is required. Once programs subject to financial reporting are identified, the County will then determine what financial reports are required to be prepared and submitted. Name(s) of the contact person(s) responsible for corrective action: Debi Reynolds Planned completion date for corrective action plan: June 30, 2024

View Audit 315206

Finding 478546 (2022-005)

None 2022

Helping Hand House

WA

Reporting § 200.512

1. In process of getting caught up on prior year audits will result in timely submission of data collection form going forward.

View Audit 315179

Finding 478544 (2022-003)

Material Weakness 2022

Helping Hand House

WA

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

1. Processes related to the program stating roles of each individual involved in the process were documented and implemented in September 2022. 2. Regular risk assessment and monitoring functions are performed by management and grant awarders.

View Audit 315179

Finding 478535 (2022-003)

None 2022

City of Dillon

MT

Allowable Costs / Cost Principles Reporting § 200.512

Corrective Action Planned: The City has engaged a Certified Public Accountant (CPA) to prepare the fiscal year 2023 annual financial report and an audit firm to perform the fiscal year 2023 audit, which is expected to be completed in summer 2024. Name(s) of Contact Person(s) Responsible for Correct...

Corrective Action Planned: The City has engaged a Certified Public Accountant (CPA) to prepare the fiscal year 2023 annual financial report and an audit firm to perform the fiscal year 2023 audit, which is expected to be completed in summer 2024. Name(s) of Contact Person(s) Responsible for Corrective Action: City Clerk, Kami Hoerning. City Treasurer, Karen Kipp. City Mayor, John McGinley. Anticipated Completion Date: Summer 2024

View Audit 315161

Finding 478367 (2022-013)

Significant Deficiency 2022

Brockton School District

MT

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

FINDING 2021-2022-013: Impact Aid Application Support Response: A change in staffing at the District was the reason for not being able to locate the information from the 2019 Impact Aid Application. The District will implement internal control procedures to ensure supporting documentation is mainta...

FINDING 2021-2022-013: Impact Aid Application Support Response: A change in staffing at the District was the reason for not being able to locate the information from the 2019 Impact Aid Application. The District will implement internal control procedures to ensure supporting documentation is maintained for each application year.

View Audit 315034

Finding 478299 (2022-003)

Material Weakness 2022

Hui No Ke Ola Pono, Inc.

HI

Reporting § 200.512

Lack of Internal Control over Reporting, Health Resources and Services Administration, Native Hawaiian Health Care 93.932  As of January 18, 2023, corrective action has been taken. Management is aware of the delinquency in submitting the annual audit due to the turnover of key fiscal personnel. Tem...

Lack of Internal Control over Reporting, Health Resources and Services Administration, Native Hawaiian Health Care 93.932  As of January 18, 2023, corrective action has been taken. Management is aware of the delinquency in submitting the annual audit due to the turnover of key fiscal personnel. Temporary contracting of the prior fiscal director has started in January 2023, and proper steps have been implemented to submit a timely audit.

View Audit 314978

Finding 478298 (2022-002)

Material Weakness 2022

Hui No Ke Ola Pono, Inc.

HI

Reporting

Inaccurate Schedule of Expenditures of Federal Awards (SEFA), Health Resources and Services Administration, Native Hawaiian Health Care 93.932 As of January 18, 2023, upon receiving new federal awards, the fiscal officer will keep all award documents in individual files and inquire with the funding ...

Inaccurate Schedule of Expenditures of Federal Awards (SEFA), Health Resources and Services Administration, Native Hawaiian Health Care 93.932 As of January 18, 2023, upon receiving new federal awards, the fiscal officer will keep all award documents in individual files and inquire with the funding agency if the funds are from a federal entity. If it is identified as a federal award, a request to the awarding agency will be made for the federal CFDA number. All federal awards received will be tracked by creating a unique identifying number in the accounting software. All revenue and expenses will use the project number to properly track all revenue and expenses of the award.

View Audit 314978

Finding 478297 (2022-001)

Material Weakness 2022

Hui No Ke Ola Pono, Inc.

HI

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Internal Control over Financial Reporting, Health Resources and Services Administration, Native Hawaiian Health Care 93.932 Internal control over payroll and disbursements As of January 18, 2023, corrective action has been taken as follows. When pay rates are changed, the Operations Manager/HR Coo...

Internal Control over Financial Reporting, Health Resources and Services Administration, Native Hawaiian Health Care 93.932 Internal control over payroll and disbursements As of January 18, 2023, corrective action has been taken as follows. When pay rates are changed, the Operations Manager/HR Coordinator will submit a personnel action form to indicate changes made to the employee’s rate of pay, status, or position change. The Executive Director will review and approve any changes. The form will be uploaded to the employee file and ProService will make the necessary changes to the employee’s record. Employees and managers have been informed to approve their timesheets in a timely manner as of May 2024. Previously, staff was unaware of internal control procedures for payroll processing. Corrective action on all disbursements has been taken as of August 1, 2023. All disbursements require a purchase requisition or payment request to be approved by the Executive Director. Either of the forms are completed by the program manager, and submitted for approval before the purchase or reimbursement is made. Internal control over accounts payable, accounts receivable, and cash Due to the lack of financial oversight, staff were unaware of how to reconcile the subledgers. Corrective action has been taken as of January 2023 to review all balance sheet accounts and verify balances on each subledger. All bank reconciliations have been completed as of May 31, 2024. Medical billings As of January 18, 2023, the Data & Compliance Specialist reviews the sliding fee discount applications received and calculates the discount based on income support and family members. If a discount is determined, the Data & Compliance Specialist will apply the discount to all qualified visits. The application is uploaded to the clients file for future reference.

View Audit 314978

Finding 478192 (2022-002)

Significant Deficiency 2022

City of Port Arthur

TX

Reporting Cash Management Significant Deficiency

Corrective Action Plan There was high turnover in the Finance department in 2022 that left the department short-staffed. The department also underwent significant software changes that involved the use of two systems simultaneously. The Finance department has since grown their team and returned to ...

Corrective Action Plan There was high turnover in the Finance department in 2022 that left the department short-staffed. The department also underwent significant software changes that involved the use of two systems simultaneously. The Finance department has since grown their team and returned to a single reporting system. Going forward, all internal control policies and procedures surrounding reporting will be reviewed and updated, if necessary, to ensure that future reports are submitted accurately and timely. Person(s) Responsible Director of Finance Controller Anticipated Completion Date An updated policy manual was approved by the City Council on January 17, 2023. New policies and procedures are expected to be fully implemented by October 31, 2024.

View Audit 314888

Finding 478076 (2022-001)

Material Weakness 2022

Community Health Council of Wyandotte County

KS

Reporting § 200.501 § 200.512 § 200.514

The Organization agrees with the finding and recommendation as outlined above. In November 2023, the Organization updated and communicated changes to the Federal Awards Policies and Procedures Manual to ensure all controls are adequate to ensure compliance with federal statutes, regulations, and Uni...

The Organization agrees with the finding and recommendation as outlined above. In November 2023, the Organization updated and communicated changes to the Federal Awards Policies and Procedures Manual to ensure all controls are adequate to ensure compliance with federal statutes, regulations, and Uniform Guidance requirements. This was the first year the Organization has been subject to the single audit requirement. The Organization worked with the audit firm to ensure proper reporting and controls were in place. We understand it is our responsibility to ensure our single audit is completed within the required timeline and will work closely with future CPA teams to adhere to required timeframes. In January 2024, the Board of Directors approved the updated version of our Federal Awards Policies and Procedures Manual. The Organization has communicated the policies and procedures to ensure organizational compliance with the updated guidelines. As of March 2024, for fiscal year ended 2023, the Organization has prepared the SEFA and will present these materials concurrent with our regular audit schedule. The SEFA will be updated throughout each fiscal year as new federal funds are awarded. The Organization will continue to identify areas of opportunity to improve compliance with federal requirements.

View Audit 314809

Finding 478017 (2022-008)

Significant Deficiency 2022

City of Lynn

MA

Allowable Costs / Cost Principles Reporting Significant Deficiency

Audit Finding Reference: 2022-008 Improve Internal Controls Over Reporting (Significant Deficiency) Planned Corrective Action: The City contracted with a third party to report our COVID spending. The City was made aware of the discrepancy and will use MUNIS in the future to validate expenses accor...

Audit Finding Reference: 2022-008 Improve Internal Controls Over Reporting (Significant Deficiency) Planned Corrective Action: The City contracted with a third party to report our COVID spending. The City was made aware of the discrepancy and will use MUNIS in the future to validate expenses accordingly. Completion Date Stephen T. Spencer, City of Lynn Comptroller December 31, 2024

View Audit 314741

Finding 478000 (2022-002)

Material Weakness 2022

Human Response Network

CA

Reporting Internal Control / Segregation of Duties Material Weakness

Explanation and Corrective Action Taken: The audit for the Year Ended June 30, 2021 was completed in June 2023 which has caused a rippling effect for subsequent audits to be late. The Fiscal Officer that was responsible for the June 30, 2021 audit did not prepare or provide the necessary financial i...

Explanation and Corrective Action Taken: The audit for the Year Ended June 30, 2021 was completed in June 2023 which has caused a rippling effect for subsequent audits to be late. The Fiscal Officer that was responsible for the June 30, 2021 audit did not prepare or provide the necessary financial information to the Auditors. That Fiscal Officer resigned in March 2022 and the position remained vacant until August 1st, 2022. In August 2022, the preceding Fiscal Officer was rehired. During their prior employment from February 2013 until March 2021 there were no audit findings. In addition to the Fiscal Officer position being vacant for five months, there was a new fiscal coordinator position created and the fiscal assistant position had gone through 3 staff members in less than three years. There are no staff at Human Response Network with accounting experience except for the Fiscal Officer and fiscal department of three. The rehired Fiscal Officer determined that many balance sheet accounts were not reconciled monthly. It was discovered that closing entries had not been done and the financial statements provided to the auditors were inaccurate. The accounts not reconciled included the following accounts: • Cash • Contracts Receivable to the General Ledger • Prepaid Expenses to Accrue Expenses • Depreciation / Property & Equipment Schedule • Accounts Payable Aging to the General Ledger • Deferred Revenue to the General Ledger The Fiscal Officer performed a thorough review of the allocation methodology, journal entries, and other accounting transactions to ensure that the transactions were recorded properly and pooled expenses were correctly allocated. There were a number of transactions that were not coded correctly. Pooled expenses were allocated correctly. The trial balance discrepancies from Fiscal Year 2021/22 were researched and reconciled and all the balance sheet accounts were reconciled. Transactions were re-coded to their correct account. The Fiscal Officer continues training staff on the proper procedures and use of the financial software. An audit engagement letter for 2021/22 was executed on September 15, 2023. The majority of information was provided to the Auditors between November 2023 and early February 2024. Scheduling conflicts prevented continued work on the audit until late-May 2024. Human Response Network agrees that monthly reconciliations of all general ledger and balance sheet accounts should be performed timely and accurately. As of August 2022, Human Response Network staff began reconciling accounts and projects on a regular basis as a part of the monthly closing process. Staff continue to receive ongoing training and mentoring by the experienced staff members.

View Audit 314739

Finding 477990 (2022-003)

Material Weakness 2022

American Academy of Child and Adolescent Psychiatry

DC

Material Weakness Reporting Internal Control / Segregation of Duties

Identifying number: 2022-003: Finding: The Academy’s 2022 data collection form was not submitted within nine months after the end of the audit period. Corrective Actions Taken or Planned: 1. Beginning in fall of 2022, the Academy has contracted with an outsourced accounting and consulting fir...

Identifying number: 2022-003: Finding: The Academy’s 2022 data collection form was not submitted within nine months after the end of the audit period. Corrective Actions Taken or Planned: 1. Beginning in fall of 2022, the Academy has contracted with an outsourced accounting and consulting firm to manage the financial reporting surrounding its federal funding. The firm is working in consultation with organization leadership and a federal grant consultant to provide the necessary support to produce the federal report package prior to the reporting deadline. Name of Responsible Person: Heidi Fordi, Executive Director/CEO Projected Date of Completion: July 2024

View Audit 314720

Finding 477970 (2022-003)

Material Weakness 2022

City of Neptune Beach

FL

Questioned Costs Reporting Internal Control / Segregation of Duties

Management agrees with the recommendation and recognizes that consistent review of the payroll processing is critical in avoiding material mistakes that may lead to economic loss. Management is actively seeking new payroll processing software and is expecting to complete the deployment during fiscal...

Management agrees with the recommendation and recognizes that consistent review of the payroll processing is critical in avoiding material mistakes that may lead to economic loss. Management is actively seeking new payroll processing software and is expecting to complete the deployment during fiscal year 2023-24, to ensure the process is secure and efficient. In addition, we arecurrently documenting the process to ensure that payroll reports are reviewed and approved by the CFO, delegated employee, or City official in the event there is a gap in the Cheif Financial Officer position.

View Audit 314684 Questioned Costs: $1

Finding 477911 (2022-001)

Significant Deficiency 2022

Keep Youth Doing Something, Inc.

CA

Reporting

The Organization concurs with the finding. The Organization has now put the appropriate staff in place to prepare the SEFA and assist with their accounting records.

View Audit 314595

Finding 477904 (2022-001)

Significant Deficiency 2022

Township of Berkeley

NJ

Reporting Internal Control / Segregation of Duties

The responsible officials will address the matter as part of their corrective action plan.

View Audit 314540

Finding 477890 (2022-001)

Material Weakness 2022

Minnesota Indian Women's Sexual Assault Coalition

MN

Material Weakness Reporting Internal Control / Segregation of Duties

In 2022 two grant awards from private foundations were incorrectly classified as “without donor restrictions” in the accounting system. Our Financial Policies and Procedures specify in Part I, Section 6 that MIWSAC will recognize contributions based on any donor imposed purpose or time restrictions ...

In 2022 two grant awards from private foundations were incorrectly classified as “without donor restrictions” in the accounting system. Our Financial Policies and Procedures specify in Part I, Section 6 that MIWSAC will recognize contributions based on any donor imposed purpose or time restrictions identified in the award notice or grant document. Further, our Financial Policies and Procedures specify in Part IV, Section 1 the following procedures be applied for all gifts, contributions and grants: 1. Finance Manager and AIOA Controller will review award documents, grant documents or other correspondence received from donor/funder to determine the type of donor restriction(s). 2. Finance Manager and Executive Director will establish any required tracking of donor restricted revenues and how/when restrictions will be satisfied and released. 3. The AIOA Controller will add new donor restricted revenues to the Net Assets workpaper and subtract donor restricted funds that have been released from restriction. 4. The Finance Manager or AIOA Controller will prepare a journal entry as part of the month-end procedures to reclass any new donor restricted revenue from Unrestricted Net Assets to Net Assets with Donor Restriction and to record satisfaction of restrictions by reclassing from Net Assets with Donor Restriction to Unrestricted Net Assets. In the case of the two grants identified by the auditors as mis-classified, the policies were followed but the conclusions reached were incorrect. In one case the error was a clear oversight of the AIOA Controller. In the second case, the language the donor used in the grant document for a general operations award was ambiguous and open to more than one interpretation. Our AIOA Controller determined the award to have no restrictions but in a discussion with auditors we have agreed the “2 year” language in the grant document, though not clearly defined, would necessitate placing a time restriction on 50% of the award. The corrections were made as part of the audit engagement by the AIOA Controller posting a reclassing entry to revenue and net assets with donor restrictions. This audit adjustment was reviewed and agreed upon by management. Further corrective action will be for the AIOA Controller to consult with and collaborate with the AIOA CFO on the determination of the revenue treatment of grants and contributions received from private foundations to ascertain the existence of conditions and/or donor imposed restrictions. This corrective action has been implemented as of 8/25/2023. Corrective Action contact/responsible party: Jerry Frick, Fractional CFO – All In One Accounting Jerry.frick@allinoneaccounting.com 651-347-4471 Corrective Action Contact: Nicole Matthews, Executive Director nmatthews@miwsac.org 651-646-4800

View Audit 314524

Finding 477870 (2022-002)

Material Weakness 2022

South Central Calhoun Community School District

IA

Internal Control / Segregation of Duties Reporting

The Central Office personnel and Superintendent meet monthly to continuously discuss office procedures, ways to improve efficiency and address segregation of duties. Suggestions will be considered to improve and secure District funds and policies.

View Audit 314508

Finding 457880 (2022-002)

Material Weakness 2022

Central Midlands Council of Governments

SC

Material Weakness Reporting

Finding 2022-002 Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness)Name of Contact Person Responsible for the Corrective Action Plan:Melissa Labbe, Director of FinanceCorrective Action Plan:Central Midlands Counc...

Finding 2022-002 Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness)Name of Contact Person Responsible for the Corrective Action Plan:Melissa Labbe, Director of FinanceCorrective Action Plan:Central Midlands Council of Governments has filled key positions needed to address staffing needs necessary to achieve timely reporting and reconciliations. During FY2023, CMCOG has also undertaken to train its Finance staff to further enhance our ability to provide timely and accurate reports.Anticipated Completion Date: June 30, 2023

View Audit 314371

Finding 457796 (2022-001)

None 2022

Yeshiva Imrei Chaim Viznitz of Boro Park

NY

Reporting § 200.508 § 200.512

2022-001. US Department of AgricultureSchool Food Service Program CFDA No. 10.553, 10.555, and 10.559 (repeat finding #2016-1 and #2017-1 from prior years).Criteria: 2 CFR ?200.508(a) requires the auditee to ensure that an audit is properly performed and submitted when due in accordance with ? 200.5...

2022-001. US Department of AgricultureSchool Food Service Program CFDA No. 10.553, 10.555, and 10.559 (repeat finding #2016-1 and #2017-1 from prior years).Criteria: 2 CFR ?200.508(a) requires the auditee to ensure that an audit is properly performed and submitted when due in accordance with ? 200.512(a)(1) Report submission.Condition: Yeshiva Imrei Chaim Viznitz ? School Food Service Program did submit the annual report on a timely basis.Questioned Costs: None.Effect: Yeshiva Imrei Chaim Viznitz ? School Food Service Program did fulfill its requirement of timely submission of the annual reports.Context: Previous period audits of the timing of submittal of the audit report indicated that those reports were not submitted on a timely basis.Auditor?s Recommendation: Yeshiva Imrei Chaim Viznitz - School Food Service Program should maintain its newly established procedures to ensure that all future reports can be submitted on a timely basis as was done this year.Views of the responsible officials and planned corrective actions: Management has successfully implemented procedures which ensure that reports are submitted on a timely basis. While procedures were instituted in the preceding reporting period to eliminate the causes of previous period delays, new issues related to ongoing Covid-19 restrictions cropped up which inhibited the timely filing of the aforementioned period?s reports. Management tweaked the reporting process in the previous period in order to account for those obstacles as well. As such, Management is able to submit the report for 6/30/2022 in a timely manner, by 3/31/2023 or earlier.

View Audit 314274

Finding 457778 (2022-001)

Significant Deficiency 2022

Sunnyside Presbyterian Homes

VA

Allowable Costs / Cost Principles Reporting Significant Deficiency

U.S. Department of Health and Human ServicesSunnyside Presbyterian Home respectfully submits the following corrective action plan for the year ended December 31, 2022.Audit period: January 1, 2020 ? December 31, 2022The findings from the schedule of findings and questioned costs are discussed below....

U.S. Department of Health and Human ServicesSunnyside Presbyterian Home respectfully submits the following corrective action plan for the year ended December 31, 2022.Audit period: January 1, 2020 ? December 31, 2022The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule.FINDINGS?FEDERAL AWARD PROGRAMS AUDITSU.S. Department of Health and Human Services2022-001 COVID-19 Provider Relief Funds ? Assistance Listing No. 93.498 - ReportingRecommendation: It is recommended that an independent person reviews the U.S. Department of Health and Human Services portal submissions after they are prepared and prior to submitting.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: I have informed the CEO of this finding. We will implement the recommendation above by having the Controller or CEO review any future U.S. Department of Health and Human Services portal submissions after they are prepared and prior to submitting.Name(s) of the contact person(s) responsible for corrective action: Ken BowardPlanned completion date for corrective action plan: September 27, 2023 (immediate implementation)If the U.S. Department of Health and Human Services has questions regarding this plan, please call Ken Boward at 540-568-8204.

View Audit 314226

Finding 457770 (2022-001)

Significant Deficiency 2022

City of Dassel

MN

Reporting Significant Deficiency

Auditor Prepared Financial StatementsName of Contact Person: Terri Boese, City ClerkCorrection Action: The City Administrator will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirements and new pronouncements.Proposed Complet...

Auditor Prepared Financial StatementsName of Contact Person: Terri Boese, City ClerkCorrection Action: The City Administrator will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirements and new pronouncements.Proposed Completion Date: The City Council will implement the above procedures immediately.

View Audit 314222

Corrective Action Plans

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