Corrective Action Plans

Finding 372214 (2022-001)

Material Weakness 2022

NC

Reporting

Management will review related policies and procedures and consider the use of an outsourced accountant to help provide expertise.

View Audit 293523

Finding 372192 (2022-001)

Material Weakness 2022

City of Thomasville Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.318 § 200.403

FA 2022-001 Improve Budgetary Controls over Expenditures Compliance Requirement: Activities Allowed/Unallowed Allowable Costs/Cost Principles Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Educ...

FA 2022-001 Improve Budgetary Controls over Expenditures Compliance Requirement: Activities Allowed/Unallowed Allowable Costs/Cost Principles Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 – 84.425D – Elementary and Secondary School Emergency Relief Fund COVID-19 – 84.425U – American Rescue Plan Elementary and Secondary School Emergency Relief Fund COVID-19 – 84.425W – Elementary and Secondary School Emergency Relief Fund Federal Award Number: S4250200012 (Year: 2020), S4250210012 (Year 2021), S425U210012 (Year 2021), S425W210011 (Year 2021) Questioned Costs: $279,314.22 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: Thomasville City Schools has amended any contracts with companies that provide services to allow the District to pay ESSER retention supplements when the Thomasville City Schools employees receive them. Estimated Completion Date: August 10, 2023 Contact Person: Stella M. Smith, CPA Telephone: (229) 225-2600 Email: smiths@tcitys.org

View Audit 293514 Questioned Costs: $1

Finding 372109 (2022-008)

Significant Deficiency 2022

Carlton County, Minnesota

MN

Student Financial Aid Cash Management Reporting § 200.303

Finding Number: 2022-008 Finding Title: LCTS Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Ann Ozan – Fiscal Supervisor II. Corrective Action Planned: Document the review of the public health, corrections, and school district quarterly...

Finding Number: 2022-008 Finding Title: LCTS Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Ann Ozan – Fiscal Supervisor II. Corrective Action Planned: Document the review of the public health, corrections, and school district quarterly reports. Review is being done when the state report is prepared, but not currently documented. Anticipated Completion Date: December 31, 2023.

View Audit 293397

Finding 372108 (2022-007)

Significant Deficiency 2022

Carlton County, Minnesota

MN

Reporting

Finding Number: 2022-007 Finding Title: Reporting Program: 11.307 Economic Adjustment Assistance Name of Contact Person Responsible for Corrective Action: JinYeene Neumann – County Engineer and Carla McCullough – Highway Department Office Administrator. Corrective Action Planned: Review program and ...

Finding Number: 2022-007 Finding Title: Reporting Program: 11.307 Economic Adjustment Assistance Name of Contact Person Responsible for Corrective Action: JinYeene Neumann – County Engineer and Carla McCullough – Highway Department Office Administrator. Corrective Action Planned: Review program and grant requirements to meet any reporting deadlines. Subsequent required reports were submitted in a timely manner for the remainder of 2022. Anticipated Completion Date: September 30, 2022.

View Audit 293397

Finding 372092 (2022-009)

None 2022

City of Espanola

NM

Reporting § 200.50

2022-009 Single Audit Report Submission (Noncompliance) Agency’s Response: The City is immediately working to get current with the accounting processes that would enable the timely performance of the annual financial audit. The City is in the process of hiring more finance staff to ensure accounting...

2022-009 Single Audit Report Submission (Noncompliance) Agency’s Response: The City is immediately working to get current with the accounting processes that would enable the timely performance of the annual financial audit. The City is in the process of hiring more finance staff to ensure accounting data is captured accurately and timely. The responsible party for this finding is the finance director.

View Audit 293380

Finding 372086 (2022-008)

Material Weakness 2022

City of Espanola

NM

Reporting Cash Management

2022-008 Preparation of the Schedule of Expenditures of Federal Awards (Material Weakness) Agency’s Response: The City is currently in the process of hiring additional finance staff to address the grant(s) requests for reimbursements and collecting the necessary information for the preparation of th...

2022-008 Preparation of the Schedule of Expenditures of Federal Awards (Material Weakness) Agency’s Response: The City is currently in the process of hiring additional finance staff to address the grant(s) requests for reimbursements and collecting the necessary information for the preparation of the Schedule of Expenditures of Federal Awards. The responsible party for this finding is the finance director.

View Audit 293380

Finding 372082 (2022-001)

Significant Deficiency 2022

City of St. Albans

VT

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

March 29, 2023 Zack Fentross, CPA Marcum LLP 9 Executive Park Drive, Suite 100 Merrimack, NH 03054 Dear Zack, The purpose of this letter is to address planned corrective action to finding 2022-001 “Improve Controls and Documentation over Reporting” as described in the FY2022 single audit report. The...

March 29, 2023 Zack Fentross, CPA Marcum LLP 9 Executive Park Drive, Suite 100 Merrimack, NH 03054 Dear Zack, The purpose of this letter is to address planned corrective action to finding 2022-001 “Improve Controls and Documentation over Reporting” as described in the FY2022 single audit report. The City incorrectly indicated that it had not spent any SLFRF funds for the period ended March 31, 2022 when that was not the case. The City has reviewed its reporting on other grants and this oversite is an isolated event. Since discovering the error, we have taken action to correct the March 31, 2022 report by opening a case with Treasury, case #00194588. The City intends to discuss steps to correct the report with Treasury and do what is required to make the needed corrections. This appears to be an isolated, honest mistake. Given that the current reporting period for the SLFRF funds is upon us, we are confident that we will be able to correct the prior year oversight and complete the current report correctly and on time. Sincerely, Sarah Macy, CPFO Director of Finance and Administration (802) 524-1500 x 256 s.macy@stalabnsvt.com

View Audit 293359

Finding 372006 (2022-001)

Material Weakness 2022

Sanilac County

MI

Reporting Material Weakness

Preparation of the Schedule of Expenditures of Federal Awards. Condition: The County did not have a complete and accurate Schedule of Expenditures of Federal Awards prepared by the commencement of the audit, in such that an incorrect Schedule of Expenditures of Federal Awards was provided and was us...

Preparation of the Schedule of Expenditures of Federal Awards. Condition: The County did not have a complete and accurate Schedule of Expenditures of Federal Awards prepared by the commencement of the audit, in such that an incorrect Schedule of Expenditures of Federal Awards was provided and was used to submit the original Single Audit. It was necessary to reissue the Single Audit and submit an updated Data Collection form to the Federal Audit Clearinghouse in 2024. Corrective Action Plan: The County concurs with the finding, and they will follow the SEFA preparation procedures at the County to ensure complete and accurate reporting of the information that is used in the preparation of the Schedule of Expenditures of Federal Awards. Position of Responsible Official: Controller/Administrator, Nathan Roskey. Anticipated Completion Date: December 2023.

View Audit 293284

Finding 372003 (2022-002)

Material Weakness 2022

Woodbury Central Community School District

IA

Internal Control / Segregation of Duties Reporting

The District will continue to review procedures and delegate duties in a way to have more than one individual handle an area as possible.

View Audit 293238

Finding 371980 (2022-003)

Material Weakness 2022

African American Child Wellness Institute

MN

Questioned Costs Subrecipient Monitoring Material Weakness

Finding 2022-003 Activities Allowed/Unallowed Material Weakness ALN 93.958 Block Grants for Community Mental Health Services Pass-through Entity Identification Number GRK 213195 U. S. Department of Health and Human Services Minnesota Department of Human Services Condition: The system of internal c...

Finding 2022-003 Activities Allowed/Unallowed Material Weakness ALN 93.958 Block Grants for Community Mental Health Services Pass-through Entity Identification Number GRK 213195 U. S. Department of Health and Human Services Minnesota Department of Human Services Condition: The system of internal control in use during the year did not consistently provide supporting documentation sufficient to verify expenditures. Also, the performance of important control procedures is not documented when performed. Actions Planned in Response to the Finding: The Board of Directors will create a document retention and destruction policy and monitor the Organization’s adherence to that policy. Official Responsible for Ensuring the CAP: Chief Operating Officer Planned Completion Date for the CAP: September 30, 2024

View Audit 293225 Questioned Costs: $1

Finding 371976 (2022-002)

Material Weakness 2022

African American Child Wellness Institute

MN

Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness

Finding 2022-002 Noncompliance - Allowable Costs/Cost Principles Material Weakness ALN 93.958 Block Grants for Community Mental Health Services Pass-through Entity Identification Number GRK 213195 U. S. Department of Health and Human Services Minnesota Department of Human Services Condition: The...

Finding 2022-002 Noncompliance - Allowable Costs/Cost Principles Material Weakness ALN 93.958 Block Grants for Community Mental Health Services Pass-through Entity Identification Number GRK 213195 U. S. Department of Health and Human Services Minnesota Department of Human Services Condition: The Organization’s system of time and effort reporting is not designed to meet the requirements of OMB Uniform Guidance. Actions Planned in Response to the Finding: The Chief Executive Officer and the Chief Operating Officer will review the requirements for Time and Effort Reporting within OMB Uniform Guidance. Project codes will be set up in the current payroll system, and management will train all staff on recording time when a portion or all of that time is related to federal grants. The new system will be effective no later than June 30, 2024. Official Responsible for Ensuring the CAP: Chief Operating Officer Planned Completion Date for the CAP: June 30, 2024

View Audit 293225

Finding 371972 (2022-001)

Material Weakness 2022

African American Child Wellness Institute

MN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

To: U.S. Department of Health and Human Services-Passed through Minnesota Department of Human Services RE: Single Audit Corrective Action Plan for the fiscal year ended December 31, 2022 Name and address of independent accounting firm: BWK Rogers PC 431 South Seventh Street, Suite 2424 Minneapoli...

To: U.S. Department of Health and Human Services-Passed through Minnesota Department of Human Services RE: Single Audit Corrective Action Plan for the fiscal year ended December 31, 2022 Name and address of independent accounting firm: BWK Rogers PC 431 South Seventh Street, Suite 2424 Minneapolis, MN 55415 African American Child Wellness Institute submits the following corrective action plan for the year ended December 31, 2022. Please contact Akinyele Akinsanya at 763-522-0100. Finding 2022-001 Noncompliance – Allowable Costs/Cost Principles Material Weakness ALN 93.958 Block Grants for Community Mental Health Services Pass-through Entity Identification Number GRK 213195 U. S. Department of Health and Human Services Minnesota Department of Human Services Condition: The Organization did not create and install a system of financial reporting for federal funds that would record expenses charged to each federal grant into a cost center as those expenses were incurred. Actions Planned in Response to the Finding: The chart of accounts in the accounting software will be revised to include cost centers for each federal grant. The support for each expenditure (other than payroll) will be attached to the transaction in the accounting software. Organization staff will receive additional training on OMB Uniform Guidance requirements and related aspects of federal grant management and reporting. Official Responsible for Ensuring the CAP: Chief Operating Officer Planned Completion Date for the CAP: June 30, 2024

View Audit 293225 Questioned Costs: $1

Finding 371966 (2022-001)

None 2022

Tukwila School District No. 406

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Tukwila School District No. 406 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Re...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Tukwila School District No. 406 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District overcharged indirect costs to the Education Stabilization Fund program. Name, address, and telephone of District contact person: Veronica Birdsong 4640 S. 144th Street Tukwila, WA 98168 206-901-8010 Corrective action the auditee plans to take in response to the finding: On an annual basis make sure to review the current federal indirectrates via OPSI website within that current school year as indirect rates change from fiscal year to fiscal year and may not be reflected on grants that carryover from year to year. I did the calculations for the 2022-202 school year to account for the overage charged in indirect and made sure that amount was use for direct expenditures. This was the best option as the grant was still being expended and the correction could be made without needing to repay the indirect amount over claimed back to OSPI. Anticipated date to complete the corrective action: currently completed for the 2022-2023 school year.

View Audit 293224 Questioned Costs: $1

Finding 371910 (2022-008)

None 2022

Mayor's Healthy City Initiative

LA

Cash Management Reporting Internal Control / Segregation of Duties

As stated in the condition above the reports were all filed but not in accordance with the required timeframes. Management will work to ensure that reports are filed as required by the grant even when no activity for the related period occurs.

View Audit 293173

Finding 371226 (2022-001)

Material Weakness 2022

Fairport Baptist Homes

NY

Material Weakness Reporting Internal Control / Segregation of Duties

Views of management and planned corrective action: Management agrees with the recommendation. We are working on bolstering our finance team to be able to adhere to already established reconciliation process that includes all reconciliations are done in the recommended time frames after the standard ...

Views of management and planned corrective action: Management agrees with the recommendation. We are working on bolstering our finance team to be able to adhere to already established reconciliation process that includes all reconciliations are done in the recommended time frames after the standard entries are done.

View Audit 292933

Finding 371199 (2022-002)

Material Weakness 2022

Boyer Valley Community School District

IA

Internal Control / Segregation of Duties Reporting

District will continue to look for ways to separate duties with our limited number of office staff to ensure compliance with these controls.

View Audit 292886

Finding 371185 (2022-003)

Significant Deficiency 2022

Lake County

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding Number: 2022-003 Finding Title: Reporting Program: 10.665 Forest Service Schools and Roads Cluster, Schools and Roads – Grants to States Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Report will be submitted by F...

Finding Number: 2022-003 Finding Title: Reporting Program: 10.665 Forest Service Schools and Roads Cluster, Schools and Roads – Grants to States Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Report will be submitted by February 1 of each year. Anticipated Completion Date: 12-31-2023

View Audit 292830

Finding 371175 (2022-003)

Significant Deficiency 2022

County of Monroe, Pennsylvania

PA

Reporting

2022-003: Completion and Submission of Annual Single Audit – Significant Deficiency/Noncompliance • Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 – Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 • U.S. Department of Housing and Urba...

2022-003: Completion and Submission of Annual Single Audit – Significant Deficiency/Noncompliance • Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 – Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 • U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 – Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157,C000072755, C000075619, C000080269, C000080688 • U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services • U.S. Department of Treasury, Assistance Listing # 21.027 – COVID-19 – State and Local Fiscal Recovery Funds • U.S. Department of Health and Human Services, Assistance Listing # 93.563 – Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services • U.S. Department of Health and Human Services, Assistance Listing # 93.658 – Foster Care – Title IV-E, Passed through the Pennsylvania Department of Health and Human Services • U.S. Department of Health and Human Services, Assistance Listing # 93.659 – Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, as a result of turnover within the County, beyond the 9-month due date. Corrective Action Planned: In response to Finding 2022-003, the County is taking the following steps to ensure that these issues are rectified going forward. The issues regarding Children and Youth have been ongoing. The delay in the filing of the Single Audit was solely due to their lack of staffing and inability to complete their reconciliations and reporting timely. The Commissioners and Children & Youth Administration are well aware of the lack of staff and are working towards hiring individuals to complete the necessary tasks. The County outsourced a small portion of the work to a sub-contractor in an effort to free up time of the full-time staff to complete daily tasks. Recently, the Agency hired two (2) new individuals to the Fiscal Unit. The Commissioners and C & Y Administration will continue to monitor the timeliness of quarterly reporting

View Audit 292829

Finding 371159 (2022-003)

None 2022

Telamon Corporation

NC

Reporting

Identifying Number: 2022-003 - Late Audit Reporting Finding: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. The Organization did not complete...

Identifying Number: 2022-003 - Late Audit Reporting Finding: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. The Organization did not complete and submit their audit for the year ended September 30, 2022 to the federal clearinghouse until January 2024. Corrective Actions Taken or Planned: Poor accounting systems require intense manual processing and prevent timely completion of year and audit required items. Due to the timing of the engagement the 2022 audit was started late, repeated changes in information submitted and tight audit personnel availability combined to further delay the audit. Our new accounting system and the second year with our current auditor will break this cycle. Fiscal year 2023’s audit will be conducted with an audit schedule planned to include starting earlier and to include pre-year-end close audit work in future years. Responsible Official: Michael Vazquez, CFO. Actual or Anticipated Completion Date: Fiscal year 2023 audit is expected to be completed by June 30, 2024.

View Audit 292783

Finding 371153 (2022-003)

None 2022

City of Jamestown, New York

NY

Subrecipient Monitoring Reporting

The City will update amounts and descriptions within the Department of Treasury’s reporting portal to ensure all amounts expended are properly reported.

View Audit 292773

Finding 371131 (2022-001)

Significant Deficiency 2022

Yo San University of Traditional Chinese Medicine, Inc.

CA

Reporting § 200.512

Finding Number: 2022-01 The University failed to timely submit the 2022 reporting package [2 CFR §200.512(c)] required by Government Auditing Standards and Uniform Guidance per 2 CFR §200.512(a)(1) A. Comment on Finding and Recommendation We concur with eh finding and recommendation of the audit...

Finding Number: 2022-01 The University failed to timely submit the 2022 reporting package [2 CFR §200.512(c)] required by Government Auditing Standards and Uniform Guidance per 2 CFR §200.512(a)(1) A. Comment on Finding and Recommendation We concur with eh finding and recommendation of the auditor. This has been an extraordinary period of immense disruption that has delayed completion of the 2022 SFA audit. The University has never been late in submissions of its audit reporting package. B. Actions Taken or Planned. We are adopting procedures to ensure we have two persons with authority to communicate with the Department of Education and furthermore, we are establishing in house record depositories and will adopt appropriate checklist to ensure historic records will be promptly available. We are scheduling work on our 2023 audit. We are confident our 2023 reporting package will be submitted early, and this problem will not recur. C. Status of Corrective Actions on Prior Findings. No prior findings.

View Audit 292757

Finding 371060 (2022-008)

Significant Deficiency 2022

Alameda Health System, A Public Hospital Authority

CA

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

Finding 2022-008: Reporting (Significant Deficiency over Internal Control and Instances of Noncompliance - Reporting) Response and Corrective Action Plan: Management agrees with finding. The Health System will review and modify policies and procedures over the program to ensure management implement...

Finding 2022-008: Reporting (Significant Deficiency over Internal Control and Instances of Noncompliance - Reporting) Response and Corrective Action Plan: Management agrees with finding. The Health System will review and modify policies and procedures over the program to ensure management implement policies and procedures to ensure performance reports are prepared and reviewed by separate individuals with evidence of review documented and that financial reports are submitted timely. The Health System will also ensure the “VSPS Point of View” is implemented for all programs. Anticipated Completion Date: by March 31, 2024 Responsible Person: : Ann Metzger, Vice President Finance

View Audit 292734

Finding 371050 (2022-002)

Significant Deficiency 2022

Islamic Society of Greater Houston

TX

Reporting

We concur with the finding. Due to being in the first year of receiving the grant, the Organization was still learning how to manage the EFSP funds disbursement. However, management has addressed this issue and put in place proper procedures.

View Audit 292730

Finding 371049 (2022-001)

Significant Deficiency 2022

Islamic Society of Greater Houston

TX

Reporting

We concur with the finding. Due to being in the first year of receiving the grant, the Organization was not fully aware of the reporting and submission deadlines. However, management has addressed this issue and put in place proper training procedures and hired necessary personnel so all reports are...

We concur with the finding. Due to being in the first year of receiving the grant, the Organization was not fully aware of the reporting and submission deadlines. However, management has addressed this issue and put in place proper training procedures and hired necessary personnel so all reports are submitted on a timely basis.

View Audit 292730

Finding 371045 (2022-005)

Material Weakness 2022

City of Clearbrook

MN

Reporting

Contact Person - Dylan Goudge, Mayor; Corrective Action Plan - The City will submit the financial reporting package to the federal audit clearinghouse within the earlier of 30 days of receipt of the auditor's report or nine months after the end of the audit period.; Completion Date - April 30, 2024

View Audit 292707

Corrective Action Plans

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