Corrective Action Plans

Finding 42224 (2022-002)

Material Weakness 2022

CO

Reporting Internal Control / Segregation of Duties § 200.100 § 200.510

Inaccurate Schedule of Expenditures of Federal Awards (The SEFA) Personnel Responsible for Corrective Action: Roxy Custer, Accounting Manager Anticipated Completion Date: December 31, 2023 Corrective Action Plan Broomfield agrees with the auditors? recommendation to continue working and strengthen i...

Inaccurate Schedule of Expenditures of Federal Awards (The SEFA) Personnel Responsible for Corrective Action: Roxy Custer, Accounting Manager Anticipated Completion Date: December 31, 2023 Corrective Action Plan Broomfield agrees with the auditors? recommendation to continue working and strengthen internal controls by implementing additional training and oversight of personnel to ensure the Schedule of Expenditures of Federal Awards (SEFA) accurately reflects federal expenditures for the fiscal year. Staff will continue to map the respective Assistance Listing Number (ALN) numbers to align with the corresponding project codes within the financial system. The Accounting division will ensure that employees responsible for preparing and reviewing the SEFA receive additional training and oversight so they understand the reporting requirements outlined in the Uniform Guidance.

View Audit 46352

Finding 42222 (2022-003)

Material Weakness 2022

City and County of Broomfield

CO

Subrecipient Monitoring Eligibility Material Weakness

Internal Control Over Compliance Personnel Responsible for Corrective Action: Venita Dye, Anticipated Completion Date: December 31, 2023 Corrective Action Plan Broomfield agrees with the auditors? recommendation to establish and follow a documented internal control process over the review of eligibi...

Internal Control Over Compliance Personnel Responsible for Corrective Action: Venita Dye, Anticipated Completion Date: December 31, 2023 Corrective Action Plan Broomfield agrees with the auditors? recommendation to establish and follow a documented internal control process over the review of eligibility determinations. Staff will work to develop an appropriate internal control process and once the process has been developed staff will document, in writing, the process and review it with department leaders. Additionally, staff members working in areas concerning this process will be trained to ensure process adherence.

View Audit 46352

Finding 42215 (2022-001)

Significant Deficiency 2022

National Urban League, Inc.

NY

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

Audit Finding Reference: 2022-001 Planned Corrective Action: This is a repeat finding from 2021 audit which was properly addressed and fully resolved by March 2023. The League has strengthened its internal controls over timely submission of subaward data in FFATA (Federal Funding Accountability and...

Audit Finding Reference: 2022-001 Planned Corrective Action: This is a repeat finding from 2021 audit which was properly addressed and fully resolved by March 2023. The League has strengthened its internal controls over timely submission of subaward data in FFATA (Federal Funding Accountability and Transparency Act) reports. NUL Legal Department used to be responsible for generating FFATA reports, as they are authorized with review of new grant agreements as well as related contracts/subrecipients agreements submitted for approval. Some reports were not submitted in time because of continuous turnover in the department in 2021-22. The regular workflow was sometimes interrupted, and new appointees had to catch up following their priority lists. Eventually, at the end of February 2023, the function was moved to the Finance department and a specific position designated for completing FFATA reports under supervision of VP, B&G/Director, B&G. All pending FFATA reports have been completed immediately after that. We keep submitting FFATA reports for new grants as soon as subaward amounts are finalized. Name and Title of Contact Persons: Paul Wycisk, Interim Chief Financial Officer; Lisa Davis, Vice-President for Financial Operations; Triva John, Vice-President for Budget & Grants, Konstantin Yurashkevich, Director for Budget & Grants

View Audit 44515

Finding 42208 (2022-001)

Significant Deficiency 2022

Association of Immunization Managers

MD

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.430

Finding Number 2022-001 Planned Corrective Action - Significant Deficiency ? Internal Controls Over Payroll (Documentation of review of timesheets by an appropriate level of supervisor was not consistent) This finding was originally communicated to AIM after last year?s audit. AIM has included a po...

Finding Number 2022-001 Planned Corrective Action - Significant Deficiency ? Internal Controls Over Payroll (Documentation of review of timesheets by an appropriate level of supervisor was not consistent) This finding was originally communicated to AIM after last year?s audit. AIM has included a policy in both its Financial Policies and Procedures and its Employee Manual that requires that timesheets be submitted to and approved by the employee?s supervisor. Compliance has been consistent since mid-October 2021. Anticipated Completion Date - October 15, 2021, Responsible Contact Person - Virginia Moss, CPA, Chief Financial Officer

View Audit 39746

Finding 42205 (2022-004)

Significant Deficiency 2022

School District of Shiocton

WI

Reporting Internal Control / Segregation of Duties

2021-004 Financial Reporting for Federal and State Awards The District will attempt to prepare the schedules of expenditures of federal and state awards in the future. Anticipated Corrective Action Plan Completion Date: O...

2021-004 Financial Reporting for Federal and State Awards The District will attempt to prepare the schedules of expenditures of federal and state awards in the future. Anticipated Corrective Action Plan Completion Date: Ongoing.

View Audit 38592

Finding 42200 (2022-001)

None 2022

City of Santa Clara

CA

Subrecipient Monitoring Reporting

Finding Reference Number: SA2022-001 Compliance with Grant Deadlines Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of Treasury Federal Award ID Number: COVID-19 ? SLFRP0002 COVID-19 ? 68-02...

Finding Reference Number: SA2022-001 Compliance with Grant Deadlines Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of Treasury Federal Award ID Number: COVID-19 ? SLFRP0002 COVID-19 ? 68-0283471 COVID-19 ? 68-0281986 Name of Pass-Through Entity: State of California Department of Community Services California State Water Resources Control Board Name(s) of the contact person: Gary Welling, Director of Water & Sewer Utilities Water and Sewer Manuel Pineda, Chief Electric Utility Officer Fiscal Year of Initial Finding: 2021-2022 Corrective Action Plan: The City has taken action and corrected the issues related with this finding. The City has also taken steps to improve business processes to prevent this issue from occurring again. Staff are required to develop a checklist to manage the reporting and compliance requirements for the grant that they manage to ensure that the City meets the grant?s reporting requirements. Anticipated Completion Date: March 23, 2023

View Audit 38929

Finding 42196 (2022-001)

Significant Deficiency 2022

City of Andover

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN August 30, 2023 U.S. Department of Treasury City of Andover respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Redpath and Company 55 5th Street E #1400 St. Paul, MN 55101 Audi...

CORRECTIVE ACTION PLAN August 30, 2023 U.S. Department of Treasury City of Andover respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Redpath and Company 55 5th Street E #1400 St. Paul, MN 55101 Audit period: January 1, 2022 - December 31, 2022 The finding from the December 31, 2022, schedule of findings and questioned costs are discussed below. FINDINGS-FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Treasury 2021-001: Significant Deficiency in Internal Controls over Compliance and Noncompliance with Reporting Requirements; U.S. Department of Treasury; COVID-19 Coronavirus State and Local Fiscal Recovery Funds-Assistance Listing No. 21.027; Grant period- Year ended December 31, 2022. Questioned Costs: 0 Recommendation: The City to continue its efforts to review the accuracy of its ARPA reporting before submission. Action Taken: The annual ARPA report will be reviewed by additional staff for accuracy prior to submission. This will be completed by the next submission date, which is April 30, 2024. If the U.S. Department of Treasury has questions regarding this plan, please call Lee Brezinka, Finance Manager at 763-767-5115. Sincerely yours, Lee Brezinka, Finance Manager City of Andover MN

View Audit 38401

Finding 42192 (2022-004)

Material Weakness 2022

Van Buren County Hospital

IA

Reporting Material Weakness Matching / Level of Effort / Earmarking

Based on the size of the hospital and expenses, it is not cost effective to have an internal control system designed to provide for the preparation of this schedule. We requested that our auditors, Eide Bailly LLP, prepared this schedule as part of their single audit. We will designate someone to re...

Based on the size of the hospital and expenses, it is not cost effective to have an internal control system designed to provide for the preparation of this schedule. We requested that our auditors, Eide Bailly LLP, prepared this schedule as part of their single audit. We will designate someone to review this schedule and approve moving forward.

View Audit 39690

Finding 42184 (2022-002)

Material Weakness 2022

Martin County

MN

Material Weakness Reporting Internal Control / Segregation of Duties

Finding Number: 2022-002 Finding Title: Reporting Program: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Michael Forstner, Auditor/Treasurer Corrective Action Planned: Implement procedures to ensure federal program reports...

Finding Number: 2022-002 Finding Title: Reporting Program: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Michael Forstner, Auditor/Treasurer Corrective Action Planned: Implement procedures to ensure federal program reports are completed accurately including consulting reporting instructions provided by grantor agencies and contacting the grantor agencies for assistance when necessary. Anticipated Completion Date: December 1, 2023

View Audit 39433

Finding 42175 (2022-001)

None 2022

Tennessee Primary Care Association, Inc.

TN

Reporting

Finding 2022-001 ? Noncompliance with Grant Reporting ? Health Disparities COVID-19 ? Assistance Listing No. 93.391 Recommendation: The Association?s management should ensure that financial reports are filed timely with the grantor agencies. Corrective Action: There will be procedures created and us...

Finding 2022-001 ? Noncompliance with Grant Reporting ? Health Disparities COVID-19 ? Assistance Listing No. 93.391 Recommendation: The Association?s management should ensure that financial reports are filed timely with the grantor agencies. Corrective Action: There will be procedures created and used to assure compliance with financial reporting requirements. Person Responsible for Corrective Action: Finance Director Anticipated Completion Date for Corrective Action: Procedures are being taken immediately to ensure timely financial reporting. If there are questions regarding this corrective action plan, please call Libby Thurman, Chief Executive Officer, at 615.425.5841, or Richard Neal, Finance Director, at 615.425.5844.

View Audit 39380

Finding 42173 (2022-001)

None 2022

Public Health Accreditation Board

VA

Reporting

Finding No. 2022-001 ? Other Finding ? Timely Submission of Annual SF-425 Report U.S. Department of Health and Human Services; Strengthening the Nation?s Public Health System through National Voluntary Accreditation Program ? ALN 93.097; Grant No. 5 NU90OT000229-04-00; Grant Period: Year Ended June...

Finding No. 2022-001 ? Other Finding ? Timely Submission of Annual SF-425 Report U.S. Department of Health and Human Services; Strengthening the Nation?s Public Health System through National Voluntary Accreditation Program ? ALN 93.097; Grant No. 5 NU90OT000229-04-00; Grant Period: Year Ended June 30, 2022 Recommendation: We recommend that PHAB review its monitoring and reporting process for the annual reporting of Form SF-425 reports, and ensure reports are filed timely within the reporting deadlines, as established by the Uniform Guidance and the federal agency. If an extension is necessary for any instances of reporting, a request for extension should be filed with the federal agency, along with a justified explanation for the additional time needed. Otherwise, all annual reports should be filed timely within 90 calendar days from the last day of the reporting period and fiscal year end. Views of Responsible Officials and Planned Corrective Action: Management agrees with our recommendation, and management will review the reporting deadlines and ensure monitoring processes are in place to file all reports timely by the necessary deadlines for each reporting period. Management will also file any extensions directly with the federal agency, if additional time is needed to complete and file the required reports. Person Responsible: Mr. Mark Paepcke Senior Vice President of Finance and Business Operations Planned Completion Date: By November 15, 2022

View Audit 38395

Finding 42161 (2022-001)

Significant Deficiency 2022

Southern California Institute of Architecture

CA

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

Management?s Corrective Action Plan - For the Year Ended August 31, 2022 - Finding number 2022-001 - Reporting: Significant Deficiency Over Internal Controls Over Compliance - Contact person responsible for corrective action: Sue Gosney, Chief Financial Officer, (213) 356-5330 Expected date of corr...

Management?s Corrective Action Plan - For the Year Ended August 31, 2022 - Finding number 2022-001 - Reporting: Significant Deficiency Over Internal Controls Over Compliance - Contact person responsible for corrective action: Sue Gosney, Chief Financial Officer, (213) 356-5330 Expected date of corrective action: The corrective action was implemented in October 2022. The school's management agrees with the finding and has implemented procedure whereby the CFO will send calendar reminders to the Financial Aid Manager and other parties involved to set a reminder of submission deadlines for each quarterly report and set an internal deadline prior to such due date. Due dates are specified by OMB Control Number 1840-0849; the reporting deadline for quarterly reports is 10 days after each reporting period. In addition to the calendar invitation above, once the report is uploaded, the uploader will send a follow up email to all parties involved to confirm that the upload to the website has occurred. If the uploader has not posted the report to the website within two business days of receipt, the Financial Aid Manager will follow-up with the uploader to ensure the posting happens before the reporting deadline.

View Audit 50238

Finding 42160 (2022-008)

Significant Deficiency 2022

Leflore County Hospital Authority Dba Eomc

OK

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

USDA Annual Reporting Finding: 2022-008 Federal Agency Name: U.S. Department of Agriculture Program Name Community Facilities Loans and Grants Federal Financial Assistance Listing Number 10.766 Finding Summary: The Authority did not file the annual financial audit within 150 days after the end of...

USDA Annual Reporting Finding: 2022-008 Federal Agency Name: U.S. Department of Agriculture Program Name Community Facilities Loans and Grants Federal Financial Assistance Listing Number 10.766 Finding Summary: The Authority did not file the annual financial audit within 150 days after the end of the fiscal year and did not file the operating budget with the proposed rate schedule 30 days prior to the beginning of the new fiscal year. Responsible Individual: Priacilla Leatherman Interim Chief Financial Officer Corrective Action Plan: The Authority is in the process of developing processes and controls to ensure the reporting requirements are being met. Anticipated completion date: Ongoing

View Audit 50082

Finding 42151 (2022-001)

Material Weakness 2022

Nine Mile Falls School District No. 325/179

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Nine Mile Falls School District No. 325/179 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Nine Mile Falls School District No. 325/179 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included 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 did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Claire Olson, Executive Director of Business Nine Mile Falls School District No. 325/179 10110 W. Charles Road Nine Mile Falls, WA 99026 Corrective action the auditee plans to take in response to the finding: The district relied upon experienced contractors during these federally-funded projects to ensure proper contract language was used and to submit weekly certified payroll reports. The two (2) contracts without specific Davis Bacon language both mentioned local prevailing wages, which is higher than federal prevailing wages, so both the contractors and the district thought this was sufficient and would be considered compliant. Future federal projects exceeding $2,000 in federal dollars will include federal language as required by Title 29 CFR, ?5.5. The district has created a project tracking sheet which contains the following information: project location, project description, funding source, estimated contract amount, date of award, awarded contractor, SAM verification date, intent and affidavit numbers and dates, subcontractor information, and certified payroll verification for weeks work completed. Anticipated date to complete the corrective action: These changes were implemented immediately.

View Audit 47836

Finding 42149 (2022-002)

Significant Deficiency 2022

Taylor County, Texas

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2022-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County?s annual performance reports submitted to the ...

Finding 2022-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County?s annual performance reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Elijah Anderson, County Auditor Corrective Action Plan: Taylor County will implement a policy for all Federal and State reporting will be reviewed by an individual outside of the preparer. This review will be documented and maintained by the auditor?s office. Anticipated Completion Date: 4/30/2023

View Audit 45341

Finding 42147 (2022-002)

Significant Deficiency 2022

Whitman-Walker Clinic, Inc. Dba Whitman-Walker Health

DC

Reporting

2022- 002 - Timely Reporting and Internal Controls over Reporting Individual Responsible for Corrective Action Plan Jennifer Maher, CFO Chris Holleman, Senior Director of Finance Anticipated Completion Date: October 31, 2023 Due to the turnover of key grant personnel in 2022 and 2023, submission ...

2022- 002 - Timely Reporting and Internal Controls over Reporting Individual Responsible for Corrective Action Plan Jennifer Maher, CFO Chris Holleman, Senior Director of Finance Anticipated Completion Date: October 31, 2023 Due to the turnover of key grant personnel in 2022 and 2023, submission of an FFR report was delayed. WWH has partnered with a third party to assist with strengthening the grant processes and controls. WWH has made improvements in grant procedures and work is ongoing to continue improvements in 2023. WWH has developed a grant tracking mechanism and will incorporate the reporting deadlines in this tracker. In July 2023, WWH requested additional PMS access to provide backup in the event of a future staffing change.

View Audit 49075

Finding 42115 (2022-001)

Material Weakness 2022

Jefferson Center for Mental Health, Inc.

CO

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management

As stated in the audit findings, there were errors made in reporting lost revenue, which included pharmacy and grant revenue. Jefferson Center agrees there were errors made and are providing a solution for the corrective action plan. It?s every important for Jefferson Center for Mental Health to r...

As stated in the audit findings, there were errors made in reporting lost revenue, which included pharmacy and grant revenue. Jefferson Center agrees there were errors made and are providing a solution for the corrective action plan. It?s every important for Jefferson Center for Mental Health to report accurately and timely information. All future reporting and correspondence on provider relief funding will be reviewed by multiple fiscal staff, including the Controller, Director of Finance and the Chief Financial Officer. Having multiple qualified staff to review and agree that the correct procedures have been followed and that the information being reported is accurate, will ultimately meet our goal of reporting 100% accurate information. In the future, the Controller will prepare the reporting information, the Director of Finance will assist the Controller in reviewing the reporting guidelines and timelines as well as assist with populating the reports with the correct data. The Chief Financial Officer will review the reports and data sources to ensure that we follow the correct reporting guidelines. Jefferson Center will also make sure that we have the latest Post-payment Notice of Reporting Requirements from the HRSA website to ensure we?re aware of the latest reporting requirements. Projected Completion Date: February 15, 2023 CLIENT RESPONSIBLE PARTY: Name of Contact Person: David A. Goff, MBA Vice President of Administration and Chief Financial Officer. 4851 Independence Street, Wheat Ridge, CO 80033. 303-432-5164, Davidg@jcmh.org

View Audit 39579

Finding 42113 (2022-002)

Significant Deficiency 2022

City of Peoria, Illinois

IL

Reporting Significant Deficiency Internal Control / Segregation of Duties

Action planned/taken in response to finding: The City's economic development staff, who are responsible for managing this federal grant program, experienced complete turnover during 2021 and 2022. The employees who had been completing the grant reporting are no longer with the City, and the newly-hi...

Action planned/taken in response to finding: The City's economic development staff, who are responsible for managing this federal grant program, experienced complete turnover during 2021 and 2022. The employees who had been completing the grant reporting are no longer with the City, and the newly-hired employees were new to the process. Staff has worked with the U.S. Department of Commerce on correcting the grant reporting deficiencies, which will be corrected in the 2023 fiscal year. Name of the contact person responsible for corrective action: Kyle Cratty, Finance Director Planned completion date for corrective action plan: On-going

View Audit 39564

Finding 42109 (2022-001)

Significant Deficiency 2022

Lessie Bates Davis Neighborhood House Inc.

IL

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management

Management Response: The Neighborhood House is undergoing an internal review of all payroll and payroll allocations. Adjustments and corrections to program allocations will be made accordingly. The payroll report will be reviewed annually for revisions.

View Audit 39402

Finding 42104 (2022-001)

Material Weakness 2022

County of Northampton, Pennsylvania

PA

Reporting

Finding 2022-001 - Reporting US Department of the Treasury- COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County's submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. For the revenue loss, the County's...

Finding 2022-001 - Reporting US Department of the Treasury- COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County's submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. For the revenue loss, the County's report shows that they are using the standard allowance, however, they originally elected to calculate their revenue loss. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. The County must elect whether to use the standard revenue loss amount or to calculate the revenue loss according to the formula and enter the information on the reports accordingly. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. Corrective Action: The County will continue to work with the internal auditors and the treasury department to clear up the reporting issues so that trial balances more readily tie out to the reports available in the treasury portal. This will include working to amend the reports submitted currently in the reporting portal. Initial contact with the treasury has been made at this time of this report and the treasury has responded and is working to open reports so they can be amended.

View Audit 39049

Finding 42102 (2022-007)

Significant Deficiency 2022

Vance County

NC

Eligibility Reporting

Finding 2022-007 Name of contact person: Goldie Davis, IM Program Manager Corrective Action: SSI Plan was amended July 1, 2022. Time standards implemented to initiate exparte review within three workdays and complete the exparte review by the State?s deadline. P...

Finding 2022-007 Name of contact person: Goldie Davis, IM Program Manager Corrective Action: SSI Plan was amended July 1, 2022. Time standards implemented to initiate exparte review within three workdays and complete the exparte review by the State?s deadline. Proposed Completion Date: Management will continue to monitor the progress of this issue and modify the controls as needed.

View Audit 38824

Finding 42085 (2022-002)

Material Weakness 2022

Chesterfield Marlboro Economic Opportunity Council INC

SC

Reporting

2022-002 ? Reporting of Loan Proceeds and Balances on Schedule of Expenditures of Federal Awards Condition: In 2016 the Agency closed on a U.S. Department of Agriculture Rural Development (?USDA-RD?) loan. In 2018 and 2019 the Agency borrowed a total of $143,098 under this loan. These loan proceeds ...

2022-002 ? Reporting of Loan Proceeds and Balances on Schedule of Expenditures of Federal Awards Condition: In 2016 the Agency closed on a U.S. Department of Agriculture Rural Development (?USDA-RD?) loan. In 2018 and 2019 the Agency borrowed a total of $143,098 under this loan. These loan proceeds should have been recorded as a liability in the Agency?s financial records and included as federal expenditures on the Schedule of Expenditures of Federal Awards (?SEFA?) for 2018 and 2019, as loan proceeds were expended. The loan balance as of the beginning of each year should have been included in each subsequent SEFA. As a result of this condition, the Agency?s financial records did not include the liability associated with the USDA-RD loan and its SEFA for 2018 and 2019 did not include the receipt and expenditure of the loan funds. Further, the SEFA for 2020 and 2021 did not include the appropriate disclosure of the beginning balance of the loan amount, as required by Uniform Guidance. Corrective Action Planned: The Agency will establish procedures to ensure that its financial records include all of its liabilities incurred and its Schedule of Expenditure of Federal Awards is accurately and completely presented. Name of Contact Person Responsible for Corrective Action: Deborah E. Clyburn, Deputy/Fiscal Director Anticipated Completion Date: August 1, 2023

View Audit 45583

Finding 42084 (2022-001)

Material Weakness 2022

Chesterfield Marlboro Economic Opportunity Council INC

SC

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Finding 2022-001 ? Accounting for Notes Payable Condition: In 2016 the Agency closed on a U.S. Department of Agriculture Rural Development (?USDA-RD?) loan. In 2018 and 2019 the Agency borrowed a total of $143,098 under this loan. The liability associated with this note payable was not recorded in ...

Finding 2022-001 ? Accounting for Notes Payable Condition: In 2016 the Agency closed on a U.S. Department of Agriculture Rural Development (?USDA-RD?) loan. In 2018 and 2019 the Agency borrowed a total of $143,098 under this loan. The liability associated with this note payable was not recorded in the Agency?s financial records. Internal controls over financial reporting should be in place to provide reasonable assurance that notes payable are recorded in the Agency?s financial books and records at inception and are reported in accordance with accounting principles generally accepted in the United States. As a result of this condition, the Agency?s financial records did not include the liability associated with this loan. It was necessary for the external auditors to make adjustments to the Agency?s accounting records so that the financial statements would be presented in accordance with generally accepted accounting standards. Corrective Action Planned: The Agency will establish procedures to ensure that there is strong communication between administrative and financial management so as to identify any borrowing transactions requiring recording in the financial books and records. Name of Contact Person Responsible for Corrective Action: Deborah E. Clyburn, Deputy/Fiscal Director Anticipated Completion Date: August 1, 2023

View Audit 45583

Finding 42080 (2022-001)

Material Weakness 2022

Family Life Center, Inc.

AL

Internal Control / Segregation of Duties Reporting Subrecipient Monitoring

Finding 2022-001 ? Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Mana...

Finding 2022-001 ? Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective Action: Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring approvals for all transactions.

View Audit 45582

Finding 42076 (2022-002)

Material Weakness 2022

The Oasis Institute and Supporting Organizations

MO

Subrecipient Monitoring Material Weakness Reporting

Finding No. 2022-002 Material Weakness Personnel Responsible For Corrective Action: Dawn Anderson, Chief Operating Officer Anticipated Completion Date: December 31, 2023 Corrective Action Plan: As mentioned above, we have already begun compiling the data for submission of the FFATA reportin...

Finding No. 2022-002 Material Weakness Personnel Responsible For Corrective Action: Dawn Anderson, Chief Operating Officer Anticipated Completion Date: December 31, 2023 Corrective Action Plan: As mentioned above, we have already begun compiling the data for submission of the FFATA reporting for the 2023 year. We will then work with resources from the Federal Subaward Reporting System (FSRS) to get current with prior reporting years for which we may be obligated. Prior to submission, the reports will be reviewed and approved. The FFATA reporting will become a regular part of our process going forward now that we understand our obligation.

View Audit 45579

Corrective Action Plans

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