Corrective Action Plans

Finding 519126 (2022-012)

Material Weakness 2022

Cleveland County

OK

Subrecipient Monitoring Reporting § 200.303

ALN 21.023 - Lack of Internal Controls and Noncompliance with Reporting Requirement – Emergency Rental Assistance Program (Repeat Finding 2021-010) Beginning in October of 2021, the U.S. Department of the Treasury changed the ERA1 and ERA2 reporting requirements. In fact, each quarter of 2021 had va...

ALN 21.023 - Lack of Internal Controls and Noncompliance with Reporting Requirement – Emergency Rental Assistance Program (Repeat Finding 2021-010) Beginning in October of 2021, the U.S. Department of the Treasury changed the ERA1 and ERA2 reporting requirements. In fact, each quarter of 2021 had various reporting changes. The County changed the manner of reporting which did result in difficulty in reconciling. Previous reports had several changes and had to be re-reconciled and amended. Therefore, it was determined to change to reporting when the subrecipient spent, rather than the county. The County contacted the U.S. Department of the Treasury, who stated any, and all reports should be corrected in the next reporting cycle, rather than retrospectively. The County agrees that some of the prior County Clerk’s records were not in proper order. The County has a new Clerk in place as of July 1, 2024, and is working diligently to improve processes and procedures to prevent this from occurring again in the future. Cleveland County takes the auditor's findings seriously and has already implemented several improvements in documentation, monitoring, and reporting practices. Cleveland County is working toward improvements for fiscal year 2025 and has reconciled billing to align with the contract scope of work. However, we recognize the need for documented internal controls and are committed to addressing all recommendations to ensure compliance and transparency in future programs. The County appreciates the constructive feedback and will continue to refine its processes to betterserve its citizens.

View Audit 337659

Finding 519000 (2022-002)

Significant Deficiency 2022

The Health Care Authority of the City of Huntsville

AL

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.303 § 200.512

The Authority strives always to meet all regulatory deadlines. This particular deadline for the Single Audit was complicated by the unprecedented nature of the COVID-19 pandemic (which, for many organizations such as ours, triggered a Single Audit requirement for the first time, and overwhelmed the ...

The Authority strives always to meet all regulatory deadlines. This particular deadline for the Single Audit was complicated by the unprecedented nature of the COVID-19 pandemic (which, for many organizations such as ours, triggered a Single Audit requirement for the first time, and overwhelmed the audit profession with a surge of new Single Audits to conduct that did not exist previously). In the Authority’s case, the situation was further complicated by the fact that we were changing external audit firms moving into this particular reporting period. By the time the incumbent audit firm had issued its Single Audit report for Fiscal 2021, and the successor audit firm could therefore begin the Fiscal 2022 Single Audit, it was already beyond the reporting deadline of March 31, 2023. The Authority will have the same finding for the Fiscal 2023 Single Audit, for the same reason. We are hoping to be able to work successfully with the successor audit firm in order to file our Single Audit for Fiscal 2024 timely on or before March 31, 2025 and also have timely filings thereafter.

View Audit 337494

Finding 518978 (2022-004)

Significant Deficiency 2022

House of Hope Community Development Corporation

RI

Reporting § 200.512

FINDING 2022-003: Significant Deficiency Late Audit Reporting Recommendation: Implement procedures and controls to ensure that future audits are completed and submitted in a timely manner. Action Taken: Management agrees with the auditor's finding and recommendation. The new Depu...

FINDING 2022-003: Significant Deficiency Late Audit Reporting Recommendation: Implement procedures and controls to ensure that future audits are completed and submitted in a timely manner. Action Taken: Management agrees with the auditor's finding and recommendation. The new Deputy Director of Finance will play a key role in ensuring adherence to audit timelines and enhancing overall reporting efficiancy.

View Audit 337426

Finding 518977 (2022-003)

Significant Deficiency 2022

House of Hope Community Development Corporation

RI

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.303 § 200.334

FINDING 2022-003: Significant Deficiency in Internal Control Over Financial Documentation Recommendation: Implement enhanced procedures for the systematic maintenance and retrieval of all financial records related to expenditures, including staff training on these protocols. Action Taken: Management...

FINDING 2022-003: Significant Deficiency in Internal Control Over Financial Documentation Recommendation: Implement enhanced procedures for the systematic maintenance and retrieval of all financial records related to expenditures, including staff training on these protocols. Action Taken: Management agrees with the auditor’s finding and recommendation. The newly appointed Deputy Director of Finance will oversee the implementation of these enhanced procedures.

View Audit 337426

Finding 518896 (2022-001)

Significant Deficiency 2022

Rural Coalition

DC

Reporting

Rural Coalition will be implementing clear, standardized procedures for all program and services. We will also be conducting a comprehensive review of current resource allocation and develop a more effective budget management plan so the grant funds can be managed efficiently removing the reporting ...

Rural Coalition will be implementing clear, standardized procedures for all program and services. We will also be conducting a comprehensive review of current resource allocation and develop a more effective budget management plan so the grant funds can be managed efficiently removing the reporting backlog we face frequently.

View Audit 337355

Finding 518846 (2024-005)

Significant Deficiency 2022

Somali Community Link INC

OH

Questioned Costs Reporting § 200.302

Management acknowledges the issue and will establish and document reconciliation procedures to ensure reports are consistent with the general ledger and trial balance for all future Federal programs. This includes periodic review and approval by management.

View Audit 337223

Finding 518845 (2024-004)

Material Weakness 2022

Somali Community Link INC

OH

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.303 § 200.308 § 200.344

Management agrees with the findings and has already initiated corrective actions. Moving forward, budget-to-actual comparisons will be prepared monthly, and any discrepancies will be addressed promptly. The organization will work closely with the cognizant agency to arrange for the return of any uno...

Management agrees with the findings and has already initiated corrective actions. Moving forward, budget-to-actual comparisons will be prepared monthly, and any discrepancies will be addressed promptly. The organization will work closely with the cognizant agency to arrange for the return of any unobligated funds or, if applicable, seek authorization to retain the funds for use in other similar programs. This process will ensure proper financial management and compliance.

View Audit 337223 Questioned Costs: $1

Finding 518844 (2024-003)

Significant Deficiency 2022

Somali Community Link INC

OH

Questioned Costs Reporting Program Income § 200.328

Management acknowledges the need to address and enhance this finding. We are committed to implementing new procedures for recording and tracking program income, including documenting its source, amount, and application. These procedures will be put in place within three months, with oversight provid...

Management acknowledges the need to address and enhance this finding. We are committed to implementing new procedures for recording and tracking program income, including documenting its source, amount, and application. These procedures will be put in place within three months, with oversight provided by senior management to ensure proper compliance and effective implementation.

View Audit 337223

Finding 518446 (2022-001)

None 2022

Glens Falls Housing Authority

NY

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION: Management is in agreement with the auditor’s recommendations and acknowledges that these issues have continued through their March 31, 2023 and March 31, 2024 fiscal year ends, and is making every effort to get their filings up to date by their March 31, 2025 year end due date.

View Audit 336840

Finding 518399 (2022-001)

Material Weakness 2022

Dodge County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403 § 200.415

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Dep...

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment 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 Federal Award Number: S425D210012 (Year: 2021) Questioned Costs: $189,893 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: Management has implemented internal controls procedures to ensure transactions are properly processed and reported. Additional procedures have been established to review transaction to make they align with the approved budget. Estimated Completion Date: June 30, 2024 Contact Person: Georgette Evans Telephone: 478-374-3783 Email: gevans@dodge.k12.ga.us

View Audit 336767 Questioned Costs: $1

Finding 518331 (2022-004)

None 2022

Theatre Under the Stars

TX

Reporting

Finding #2022-004 – Other Noncompliance. Applicable federal programs: All federal programs. Recommendation: Implement policies and procedures to facilitate timely completion of the audit and submission of all required reports. Planned corrective action: Policies and procedures will be implemen...

Finding #2022-004 – Other Noncompliance. Applicable federal programs: All federal programs. Recommendation: Implement policies and procedures to facilitate timely completion of the audit and submission of all required reports. Planned corrective action: Policies and procedures will be implemented to facilitate timely completion of audit and submission of required reports. Responsible officer: Hillary Hart, Executive Director. Estimated completion date: December 31, 2024.

View Audit 336687

Finding 518137 (2022-001)

Material Weakness 2022

Nebraska Children's Home Society

NE

Subrecipient Monitoring Questioned Costs Reporting

For Fiscal Year 2023 there was limited time available for any changes to be made or procedures to be put in place as there was a significant staff change over within Finance. The new Finance Director has since implemented a new financial software with proper coding available to track all funding. Th...

For Fiscal Year 2023 there was limited time available for any changes to be made or procedures to be put in place as there was a significant staff change over within Finance. The new Finance Director has since implemented a new financial software with proper coding available to track all funding. There is a new contract and grants management procedure to be managed by the Finance Director and the Contracts and Grants Manager, for proper initial review with quarterly review at a minimum for tracking. All billing and revenue are reviewed monthly with appropriate parties as well. This was fully implemented as of July 1, 2023, the start of FY24.

View Audit 336455

Finding 517841 (2022-003)

Significant Deficiency 2022

Unity Parenting & Counseling

IL

Reporting Matching / Level of Effort / Earmarking § 200.512

Audit reporting package in the future: Establish formal procedures for tracking audit timelines and deadlines, ensuring that the submission to the Federal Audit Clearinghouse occurs within the required timeframe.

View Audit 336007

Finding 517839 (2022-001)

Significant Deficiency 2022

Unity Parenting & Counseling

IL

Internal Control / Segregation of Duties Reporting

• Stabilize Management: Focus on hiring and retaining experienced financial and management personnel to ensure consistent oversight and proper application of GAAP. • Strengtl,en Internal Controls: Implement more robust internal control procedures to prevent, detect, and correct financial reporting e...

• Stabilize Management: Focus on hiring and retaining experienced financial and management personnel to ensure consistent oversight and proper application of GAAP. • Strengtl,en Internal Controls: Implement more robust internal control procedures to prevent, detect, and correct financial reporting errors. This could include a formal review and approval process for significant transactions and an enhanced monitoring function during periods of transition. • Provide Training: Offer targeted GAAP and financial reporting training for new and existing management to ensure all financial transactions are recorded properly and in compliance with accounting standards. By implementing these measures, the organization can mitigate the risk of future misstatements, strengthen its financial reporting framework, and improve overall accuracy and compliance with GAAP.

View Audit 336007

Finding 517448 (2022-003)

Material Weakness 2022

One Neighborhood Builders (d/b/a Olneyville Housing Corporation)

RI

Reporting Subrecipient Monitoring § 200.302 § 200.502 § 200.510

Action Taken: Management is in the process of instituting additional procedures to ensure all awards are assessed not only to identify whether sources of funds are Federal, requiring inclusion on the SEFA, but also to identify continuing compliance period when applicable. Management has also conduct...

Action Taken: Management is in the process of instituting additional procedures to ensure all awards are assessed not only to identify whether sources of funds are Federal, requiring inclusion on the SEFA, but also to identify continuing compliance period when applicable. Management has also conducted internal training relative to applicable 2 CFR 200 regulations and requirements and will continue to provide periodic staff training to ensure continued compliance. Anticipated Completion Date: Management estimates that additional processes will be in place by December 31, 2024.

View Audit 335415

Finding 517352 (2022-005)

Material Weakness 2022

Laporte County

IN

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

FINDING 2022-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness, Modified Opinion The County did not have an effective internal control system to ensure compliance with the Reporting compliance requirement. Recipients a...

FINDING 2022-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness, Modified Opinion The County did not have an effective internal control system to ensure compliance with the Reporting compliance requirement. Recipients are required to submit quarterly or annually Project and Expenditure (P&E) Reports to the Department of the Treasury (Treasury). The County submitted four quarterly P&E Reports during the audit period. The County's process for the completion and submission of the P&E Reports was that the County Auditor prepared each P&E Report based on the County's Financial Ledgers, without a proper oversight or review process in place prior to submission. All four quarterly reports that were due during the audit period were not properly supported by the County's records Contact Person Responsible for Corrective Action: Timothy Stabosz Contact Phone Number and Email Address: 219-326-6808 x2226 tstabosz@laporteco.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: To correct this finding, we will require one person to complete the report and another to review the report prior to submission. Anticipated Completion Date: We will begin requirement a review prior to submission as of November 21, 2024.

View Audit 335350

Finding 517265 (2022-005)

Significant Deficiency 2022

Cooper County, Missouri

MO

Reporting Subrecipient Monitoring

The County Clerk has worked with the County Treasurer using prior recommendations from earlier audits. We believe we have resolved these issues and should have no problems moving forward.

View Audit 335282

Finding 517172 (2022-009)

Material Weakness 2022

Native Village of Point Hope

AK

Eligibility Questioned Costs Material Weakness

Finding 2022-009 Lack of Internal Control over Compliance Eligibility Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope will adhere to th...

Finding 2022-009 Lack of Internal Control over Compliance Eligibility Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope will adhere to the grant agreement and Administrative Management System Manual Chapter III: Financial Management and Chapter VI: Records Management to ensure that all proper documentation is recorded and kept on-file and that authorized personnel are selected to receive program services. Proposed Completion Date: Before the end of the next audit cycle.

View Audit 335126 Questioned Costs: $1

Finding 517167 (2022-008)

Material Weakness 2022

Native Village of Point Hope

AK

Allowable Costs / Cost Principles Questioned Costs Material Weakness

Finding 2022-008 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The N...

Finding 2022-008 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope will adhere to the Administrative Management Systems Manual Chapter III: Financial Management to ensure that all payment authorization forms are on hand for all employees. Additionally, pay rates should be compared to the payment authorized form during review of payroll runs for accurate transitions. Proposed Completion Date: Before the end of the next audit cycle.

View Audit 335126 Questioned Costs: $1

Finding 517166 (2022-007)

Material Weakness 2022

Native Village of Point Hope

AK

Allowable Costs / Cost Principles Questioned Costs Material Weakness

Finding 2022-007 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The N...

Finding 2022-007 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope will adhere to the Administrative Management Systems Manual Chapter III: Financial Management to ensure that all payment authorization forms are on hand for all employees. Additionally, pay rates should be compared to the payment authorization form during review of payroll runs. Proposed Completion Date: Before the end of the next audit cycle.

View Audit 335126 Questioned Costs: $1

Finding 517165 (2022-006)

Material Weakness 2022

Native Village of Point Hope

AK

Reporting

Finding 2022-006 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope shall ad...

Finding 2022-006 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope shall adhere to the Uniform Guidance reporting requirements Proposed Completion Date: Before the end of the next audit cycle.

View Audit 335126

Finding 517164 (2022-005)

Material Weakness 2022

Native Village of Point Hope

AK

Reporting Material Weakness § 200.512

Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Material weakness in internal control over compliance and material noncompliance. Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope shall ad...

Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Material weakness in internal control over compliance and material noncompliance. Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope shall adhere to the Uniform Guidance reporting requirements. Proposed Completion Date: Before the end of the next audit cycle.

View Audit 335126

Finding 517019 (2022-014)

Material Weakness 2022

Pickaway Township

OH

Reporting Subrecipient Monitoring Material Weakness § 200.414 § 200.502 § 200.510

The Township Fiscal Officer will prepare the SEFA or contract with a CPA firm to have the SEFA prepared going forward.

View Audit 334920

Finding 516996 (2022-005)

Significant Deficiency 2022

MacOmb County

MI

Questioned Costs Reporting Significant Deficiency

All staff members in the department that administers the grant in question that can file the report in question have now been provided proper acccess to the reporting portal.

View Audit 334902

Finding 516984 (2022-004)

Material Weakness 2022

MacOmb County

MI

Reporting § 200.501 § 200.512 § 200.514

Vacant positions have been filled and new staff have been assigned to the task of preparing of the SEFA. In addition, the new ERP platform has been operational for 15 months, thereby streamlining the year-end closing process.

View Audit 334902

Corrective Action Plans

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