Corrective Action Plans

Finding 398395 (2022-003)

Material Weakness 2022

Town of Ripley

NY

Reporting

Preparation of Schedule of Federal Awards Auditor recommendation: The Town should prepare a schedule of expenditures of federal awards on an annual basis that incorporates all sources of federal awards the Town expends (USDA, CDBG, etc.). Town’s Response: The Town understands the requirement to pre...

Preparation of Schedule of Federal Awards Auditor recommendation: The Town should prepare a schedule of expenditures of federal awards on an annual basis that incorporates all sources of federal awards the Town expends (USDA, CDBG, etc.). Town’s Response: The Town understands the requirement to prepare the schedule of expenditures of federal awards that incorporates sources of federal awards. The Town will prepare the schedule in advance of the next year’s single audit.

View Audit 307081

Finding 398383 (2022-003)

Material Weakness 2022

Farestart

WA

Reporting

FareStart has also established protocols for monitoring and tracking key deadlines related to the submission of audit documentation, including the Single Audit Reporting Package and Data Collection Form. Management has allocated resources as necessary to ensure that audit requests are addressed prom...

FareStart has also established protocols for monitoring and tracking key deadlines related to the submission of audit documentation, including the Single Audit Reporting Package and Data Collection Form. Management has allocated resources as necessary to ensure that audit requests are addressed promptly, even during periods of staffing transition or reduced capacity. Ongoing monitoring and evaluation will be conducted to ensure the effectiveness of these measures. Progress updates on the implementation of the corrective action plan will be provided to FareStart's management team and Board of Directors and any significant developments or challenges will be promptly communicated for appropriate guidance and decision-making. By proactively addressing the identified deficiencies and implementing robust corrective measures, FareStart is committed to strengthening its internal controls, enhancing compliance with federal program requirements, and ensuring the timely and accurate reporting of financial information.

View Audit 307068

Finding 398382 (2022-002)

Material Weakness 2022

Farestart

WA

Reporting

FareStart will ensure that all relevant staff members receive training on federal program reporting requirements, including the accurate preparation of the Schedule of Expenditures of Federal Awards (SEFA) and the distinction between vendor and subrecipient classifications.

View Audit 307068

Finding 398353 (2022-002)

Significant Deficiency 2022

Eastern Plains Community Action Agency, Inc.

NM

Equipment & Real Property Management Internal Control / Segregation of Duties Reporting § 200.303

Auditor's Recommendation: We recommend the Entity implement adequate controls to ensure the accuracy of the information reported to the Grantor Agency in a timely manner. Action Taken: The Organization will create an electronic calendar with reminders for all reporting requirements and respective du...

Auditor's Recommendation: We recommend the Entity implement adequate controls to ensure the accuracy of the information reported to the Grantor Agency in a timely manner. Action Taken: The Organization will create an electronic calendar with reminders for all reporting requirements and respective due dates. Responsible Official: John Clemons, Chief Financial Officer Timeline for Implementation: July 31, 2023

View Audit 307024

Finding 398253 (2022-003)

Material Weakness 2022

City of Dunkirk Housing Authority

NY

HUD Housing Programs Reporting Material Weakness

2022-003 Material Weakness: See finding 2022-003. Federal program: Public Housing Capital Fund CFDA 14.872 Recommendation: We recommend that management of the Authority review the deadlines for FDS submission and the financial statement submission and work with the newly retained fee accountant t...

2022-003 Material Weakness: See finding 2022-003. Federal program: Public Housing Capital Fund CFDA 14.872 Recommendation: We recommend that management of the Authority review the deadlines for FDS submission and the financial statement submission and work with the newly retained fee accountant to ensure that these deadlines are met in the future. Action taken: We concur with the recommendation. The Authority has had some staff turnover over the past several years. A new executive director and a new account clerk were both hired within the past several years. Management was aware that its submissions were not timely. Management engaged the services of a fee-accountant subsequent to year-end who will assist with these submissions going forward.

View Audit 306946

Finding 398193 (2022-002)

Significant Deficiency 2022

East Alabama Regional Planning and Development Commission

FL

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finance Department was and is undergoing software conversion that has presented a large learning curve to finance staff. EARPDC will endeavor to complete audit filing on time in 2023.

View Audit 306900

Finding 398191 (2022-001)

Material Weakness 2022

Miami University

OH

Reporting Internal Control / Segregation of Duties § 200.200 § 200.502

In the future, to ensure that all grant activity is included on the SEFA in the proper year per the UG, Miami University will: Create a new year end folder called “Future Fiscal Year Agreements FYXX” and save any new documents that have a future fiscal year start date in the file. At the beginning o...

In the future, to ensure that all grant activity is included on the SEFA in the proper year per the UG, Miami University will: Create a new year end folder called “Future Fiscal Year Agreements FYXX” and save any new documents that have a future fiscal year start date in the file. At the beginning of the new fiscal year review the documents that are in the file and if fully executed agreements have been received, create the new grant with the appropriate start date in the current fiscal year. Not set up the grant or fund prior to the grant agreement start date unless pre-award spending is allowed. A “review upcoming fiscal year agreements” reminder will be added to the calendar to ensure that the grant is set up in the correct fiscal year and that expenses are charged in the appropriate fiscal year.When the SEFA is prepared each year, check to make sure any new agreements that were in the fiscal year folder are captured on the report if there were expenses for that year. Contact person responsible for corrective action: Linda Manley, Director Grants and Contracts.

View Audit 306898

Finding 398189 (2022-005)

Material Weakness 2022

St. Vincent General Hospital District

CO

Material Weakness Reporting Matching / Level of Effort / Earmarking

Finding 2022‐005 – Reporting Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Finding Summary: The Hospital did not submit the quarterly reports for 2022 to the United States Department of Agri...

Finding 2022‐005 – Reporting Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Finding Summary: The Hospital did not submit the quarterly reports for 2022 to the United States Department of Agriculture and the interim financing lender and did not send the annual budget, financial statements, cost report, and debt service reserve calculation to the United States Department of Agriculture. Responsible Individuals: Kelly Johnston, CFO Status: Management will implement policies and procedures surrounding the reporting required under the United States Department of Agriculture loan program as well as provide the required reports on a timely basis to all respective parties. Anticipated Completion Date: 6/30/2024

View Audit 306892

Finding 398188 (2022-004)

Material Weakness 2022

St. Vincent General Hospital District

CO

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2022‐004 – Preparation of Schedule of Expenditures of Federal Awards Federal Agency Name: United States Department of Agriculture Department of Health and Human Services Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 COVID‐19 Provider Relief Fu...

Finding 2022‐004 – Preparation of Schedule of Expenditures of Federal Awards Federal Agency Name: United States Department of Agriculture Department of Health and Human Services Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 COVID‐19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Finding Summary: Proper controls over financial reporting include the ability to prepare the schedule of expenditures of federal awards (Schedule) and accompanying notes to the Schedule. The Hospital does not have an internal control system designed to provide for a complete and accurate Schedule being audited. We were requested to draft the Schedule. Responsible Individuals: Kelly Johnston, CFO Status: It is not cost effective to have an internal control system designed to provide for the preparation of the Schedule and accompanying footnotes. We requested that our auditors, Eide Bailly LLP, prepare the Schedule and accompanying footnotes as a part of their annual audit. We have designated a member of management to review the drafted Schedule and accompanying footnotes. Anticipated Completion Date: Ongoing

View Audit 306892

Finding 398103 (2022-003)

Material Weakness 2022

East Side Neighborhood Services, Inc.

MN

Material Weakness Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions The Organization’s management is aware of this material weakness and has considered adding additional personnel to assist in the monthly reconciliations and financial statement preparation. Management reviews and approves the monthly int...

Views of Responsible Officials and Planned Corrective Actions The Organization’s management is aware of this material weakness and has considered adding additional personnel to assist in the monthly reconciliations and financial statement preparation. Management reviews and approves the monthly interim financial statements.

View Audit 306840

Finding 398102 (2022-002)

Material Weakness 2022

East Side Neighborhood Services, Inc.

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions The Organization’s management is aware of this significant deficiency and addresses it by obtaining our assistance in the preparation of the Organization’s annual financial statements. Management reviews and approves the completed stateme...

Views of Responsible Officials and Planned Corrective Actions The Organization’s management is aware of this significant deficiency and addresses it by obtaining our assistance in the preparation of the Organization’s annual financial statements. Management reviews and approves the completed statements and distributes them to the users.

View Audit 306840

Finding 398089 (2022-003)

Material Weakness 2022

Vaccinate Your Family, INC

DC

Reporting

Action Taken: We agree with the finding and have established new written policies and procedures to ensure all required reports are filed timely.

View Audit 306808

Finding 398088 (2022-002)

Material Weakness 2022

Dixon County

NE

Reporting § 200.303 § 200.502 § 200.508 § 200.509 § 200.510

Finding 2022-002: Emergency Watershed Protection Program - Reporting Program: AL 10.923 - Emergency Watershed Protection Program - Reporting Corrective Action Planned: The County will ensure County personnel obtain training to ensure there is a proper understanding of the Federal reporting requi...

Finding 2022-002: Emergency Watershed Protection Program - Reporting Program: AL 10.923 - Emergency Watershed Protection Program - Reporting Corrective Action Planned: The County will ensure County personnel obtain training to ensure there is a proper understanding of the Federal reporting requirements and preparation of the Schedule of Federal Awards. Anticipated Completion Date: Ongoing Responsible Party: Dixon County Board of Supervisors: Don Andersen, Deric Anderson, Roger Peterson, Neil Blohm, Lisa Lunz, Terry Nicholson, and Steve Hassler

View Audit 306806

Finding 397943 (2022-002)

Material Weakness 2022

Hartley-Melvin-Sanborn Community School District

IA

Internal Control / Segregation of Duties Reporting

The District will review its control procedures to obtain the maximum internal control possible under circumstances.

View Audit 306650

Finding 397880 (2022-005)

Significant Deficiency 2022

Keystone College

PA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Administration adjusted job responsibilities of current staff and made process changes to work with third party financial aid servicer to validate federal awards prior to submission

View Audit 306623

Finding 397879 (2022-004)

Significant Deficiency 2022

Keystone College

PA

Cash Management Reporting

College will implement training for staff to ensure compliance with future federal awards

View Audit 306623

Finding 397874 (2022-001)

Material Weakness 2022

Community Action of East Central Indiana, Inc.

IN

Reporting Material Weakness

Management's Corrective Actions: Community Action of East Central Indiana, Inc. management will implement auditor's recommendations through revisions of policies and procedures with annual target of June 1 for availability of all relevant information for completion of annual audit. The 2023 audit is...

Management's Corrective Actions: Community Action of East Central Indiana, Inc. management will implement auditor's recommendations through revisions of policies and procedures with annual target of June 1 for availability of all relevant information for completion of annual audit. The 2023 audit is expected to be timely filed.

View Audit 306610

Finding 397169 (2021-001)

Significant Deficiency 2022

Glimmerglass Opera Theatre INC

NY

Reporting Internal Control / Segregation of Duties

We recognize that due to cost constraints associated with the size of the Company the optimal segregations and internal control processes have not been enacted. Further, the Company is responsive to the recommendations provided by our auditors and in the 2021/22 fiscal year, the board implemented th...

We recognize that due to cost constraints associated with the size of the Company the optimal segregations and internal control processes have not been enacted. Further, the Company is responsive to the recommendations provided by our auditors and in the 2021/22 fiscal year, the board implemented the review of monthly bank reconciliations and added two part time employees to segregate duties. In the current year Management, working in concert with the Board, plan to better document internal control policies and procedures, build in additional segregations and oversight where necessary and possible, and enhance the roles of investment and finance committees in providing regular oversight over certain key accounting functions and certain manual internal control processes.

View Audit 306523

Finding 397077 (2022-005)

Material Weakness 2022

Municipality of Ceiba

PR

HUD Housing Programs Reporting

We concur with the finding. During the fiscal year 2023-2024, both reports for fiscal years 2020 and 2021 were filed. Therefore, the conditions of the findings have been corrected.

View Audit 306497

Finding 397016 (2022-002)

Significant Deficiency 2022

Mobile Housing Authority

AL

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Management has reviewed its staffing needs and end of year complexities and requirements necessary to report U.S. GAAP basis financial statements. Management has hired additional staff that possess the necessary accounting and reporting skills and experience to assist with interim reporting, end of ...

Management has reviewed its staffing needs and end of year complexities and requirements necessary to report U.S. GAAP basis financial statements. Management has hired additional staff that possess the necessary accounting and reporting skills and experience to assist with interim reporting, end of year close, reconciliations of all significant account balances, and strengthening the internal controls over financial reporting including amounts reported in the financial data schedule. In addition to these action steps, we will get started earlier in conducting our end of year reconciliations and enhance our over-sight so we can better monitor and evaluate our readiness to report our financial statements in compliance with 24 CFR Section 5.801. Responsible Person: Jeffery J. Bennett, Chief Financial Officer Projected Completion Date: June 30, 2023

View Audit 306404

Finding 396727 (2022-016)

Material Weakness 2022

Housing Authority of the City of Fayetteville

IL

Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: Owing to a transition in staff, the current administration faced challenges in locating and providing requested documents that substantiate all expenditures. The Executive Director and Director of Finance have diligently undertaken meas...

Views of Responsible Officials and Planned Corrective Actions: Owing to a transition in staff, the current administration faced challenges in locating and providing requested documents that substantiate all expenditures. The Executive Director and Director of Finance have diligently undertaken measures since the commencement of their roles to establish a systematic electronic filing system for all documentation, alongside a meticulous arrangement for the preservation of original documents, facilitating convenient and efficient review processes.

View Audit 306360

Finding 396711 (2022-004)

Material Weakness 2022

Point of Freedom

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring Reporting § 200.1 § 200.303

POF’s initial exposure to Single Audit compliance requirements has sharpened its focus on the need to purposefully identify and maintain corroborating evidence regarding its timely submission and acceptance by each of the respective funding sources. While POF believes that all these reporting requir...

POF’s initial exposure to Single Audit compliance requirements has sharpened its focus on the need to purposefully identify and maintain corroborating evidence regarding its timely submission and acceptance by each of the respective funding sources. While POF believes that all these reporting requirements were timely met and accepted by all funding sources, it did not consistently maintain either the report itself, or the related documentation such as copies of the emails sent or the associated read-receipts as evidence of these reports. Effective July 1, POF will routinely and consistently accumulate and organize these documents as well as ancillary evidence of their transmission to, receipt by, and acknowledgement of acceptance by the federal agency. As it deems necessary, POF will seek professional education and advice in implementing policies, practices, and procedures in addition to those already described herein.

View Audit 306345

Finding 396684 (2022-001)

None 2022

Missoula County Public School District No. 1

MT

Procurement, Suspension & Debarment Reporting § 200.512

The District plans to work closely with our auditors to get our fiscal year audit completed on time and we have already laid out a plan for the fiscal year 2023 audit, and though it too is already late, we believe we will be on schedule to get the 2024 audit completed on time, as well as future audi...

The District plans to work closely with our auditors to get our fiscal year audit completed on time and we have already laid out a plan for the fiscal year 2023 audit, and though it too is already late, we believe we will be on schedule to get the 2024 audit completed on time, as well as future audits.

View Audit 306313

Finding 396559 (2022-001)

None 2022

Harlem School District No. 12

MT

Procurement, Suspension & Debarment Reporting § 200.512

The District will work with the Auditors to get the District caught up and ensure audits are submitted on time. There were no prior year findings in the Schedule of Findings and Questioned Costs in our audit for the year ended June 30, 2021.

View Audit 306136

Finding 396544 (2022-002)

Material Weakness 2022

Usd #449, Easton, Kansas

KS

Material Weakness Reporting School Nutrition Programs

2022-002 Reporting to the Federal Audit Clearinghouse (Material Weakness) Federal Agency: U.S. Department of Education Program Names: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555 and 10.559 Award Period: June 30, 2022 Recommendation: The Board of Education and management sh...

2022-002 Reporting to the Federal Audit Clearinghouse (Material Weakness) Federal Agency: U.S. Department of Education Program Names: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555 and 10.559 Award Period: June 30, 2022 Recommendation: The Board of Education and management should implement internal control procedures that will ensure timely submission of the audit package and data collection form to the Federal Audit Clearinghouse within the required timeline. Action Taken (Unaudited): Management plans to develop proper written policies and procedures that will ensure timely submission of the audit package and data collections form to the Federal Audit Clearinghouse within the required timeline during years in which the District incurs federal expenditures above the threshold required by Uniform Guidance. Contact Name – Tim Beying Expected Completion Date - 06/30/2024

View Audit 306120

Corrective Action Plans

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