Corrective Action Plans

Finding 28850 (2022-001)

Significant Deficiency 2022

WA

Reporting Significant Deficiency Equipment & Real Property Management

U.S. Department of Health and Human Services Inspire Development Centers respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 01, 2021 to June 30, 2022. The finding from the schedule of findings and questioned costs are discussed below. The f...

U.S. Department of Health and Human Services Inspire Development Centers respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 01, 2021 to June 30, 2022. The finding from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS? FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2022-001 Head Start Program ? Assistant Listing No. 93.600 Recommendation: CLA recommends that Inspire reconcile fixed assets semi-annually to ensure fixed assets reported on SF-429 are accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Inspire will ensure that the fixed asset report is reconciled to the reported value on the SF 429 before submitting. Name of the contact person responsible for corrective action: Stephanie Mathews Planned completion date for corrective action plan: January 12, 2023 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Stephanie Mathews at 509-839-8575.

View Audit 28933

Finding 28843 (2022-001)

Material Weakness 2022

Greensburg Community Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Andrea Phillips Contact Phone Number: (812) 663-4774 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The ESSER Annual Data Collection Report will be prepared by the Treasurer and then...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Andrea Phillips Contact Phone Number: (812) 663-4774 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The ESSER Annual Data Collection Report will be prepared by the Treasurer and then reviewed and approved by the Superintendent and/or the Grant Administrator. During the secondary review, the Superintendent and/or Grant Administrator will compare the ESSER Report to Komputrol Reports and/or calculations prepared by Treasurer, check mark or highlight numbers verified, and signoff on the reports. The Treasurer and Superintendent and/or Grant Administrator will review compliance requirements related to the grant agreement and signoff that all requirements were met. Anticipated Completion Date: April 2023

View Audit 28930

Finding 28840 (2022-104)

Material Weakness 2022

Navajo County

AZ

Reporting Internal Control / Segregation of Duties § 200.303

Assistance Listings number: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Contact Person(s): Jayson Vowell, Finance Director Anticipated completion date: June 30, 2023 Concur. During the audit period, fiscal year 21-22, the only reportable expenditure to the grantor was the $...

Assistance Listings number: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Contact Person(s): Jayson Vowell, Finance Director Anticipated completion date: June 30, 2023 Concur. During the audit period, fiscal year 21-22, the only reportable expenditure to the grantor was the $10 million standard deduction for revenue loss claimed by the County. The remaining reports did not include reportable expenditures as the projects identified had not begun as construction contracts are currently being negotiated between the County and contractors. Therefore, the County either did not perform a review or did so verbally between staff. To ensure County policy and procedures are followed, the County will require that all future program reports are reviewed for accuracy, agree to County records, and contain only allowable expenditures before submitting them to the federal agency. In addition, the County will ensure that this review process is documented.

View Audit 28884

Finding 28827 (2022-002)

Material Weakness 2022

Morton County Health System

KS

Material Weakness Reporting Significant Deficiency

Corrective action planned: Morton County Health System will ensure the actual net patient service revenues will be calculated accurately and included in the revenue impact analysis (if applicable) in all subsequent Provider Relief Fund reporting. Anticipated completion date: December 2023 Contact p...

Corrective action planned: Morton County Health System will ensure the actual net patient service revenues will be calculated accurately and included in the revenue impact analysis (if applicable) in all subsequent Provider Relief Fund reporting. Anticipated completion date: December 2023 Contact person responsible for corrective action: Richard Adams, CFO

View Audit 24287

Finding 28816 (2022-001)

Significant Deficiency 2022

Waterbrook Place, Inc.

MO

HUD Housing Programs Reporting

Name of Auditee: Waterbrook Place, Inc. HUD auditee identification Number: 085-HD044 Name of audit firm: Donovan CPAs Period covered by the audit: For the year ended December 31, 2022 Corrective action prepared by: Name: Cale Mitchell, Spectrum Health Care Position: Management Agent Telephone number...

Name of Auditee: Waterbrook Place, Inc. HUD auditee identification Number: 085-HD044 Name of audit firm: Donovan CPAs Period covered by the audit: For the year ended December 31, 2022 Corrective action prepared by: Name: Cale Mitchell, Spectrum Health Care Position: Management Agent Telephone number: (573) 514-7312 Email address: bacton@spectrumhealthcare.org 1) Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Corrective Action Not Started or in Process Finding 2022-001 ? Filing Annual Reports Timely Statement of Condition: Waterbrook violated the U.S. Department of Housing and Urban Development (HUD) Regulatory agreement by not filing 2022 audited financial statements on time. HUD regulatory agreement requires annual audited financial statements be submitted to Real Estate Assessment Center (REAC) using the Financial Assessment Subsystem (FASSUB) 90 days after year end. Corrective Action Plan: Waterbrook will file the 2022 audited financial statements with HUD and REAC using the FASSUB system. Status: In Process.

View Audit 29624

Finding 28791 (2022-002)

Material Weakness 2022

High Country Community Health, Inc.

NC

HUD Housing Programs Reporting

In Finding 2022-002, it was reported that the Uniform Data System report submitted to DHHS for the year ended December 31, 2021 contained incorrect data for patient revenue. The charges and payments were not correctly reported on Table 9D of the UDS report. The charges were understated by approxima...

In Finding 2022-002, it was reported that the Uniform Data System report submitted to DHHS for the year ended December 31, 2021 contained incorrect data for patient revenue. The charges and payments were not correctly reported on Table 9D of the UDS report. The charges were understated by approximately $2.4 million. Management recognizes the importance of complying with federal reporting guidelines. In response to Finding 2022-002, efforts will be made to ensure that the revenue and expenses recorded is reconciled to the revenue and expenses on the UDS report. This will be implemented by the Chief Executive Officer by October 31, 2022.

View Audit 28879

Finding 28790 (2022-006)

Significant Deficiency 2022

City of Seadrift Texas

TX

Procurement, Suspension & Debarment Cash Management Reporting

The City agrees with this finding and will work with Grant Administrators to ensure that reports are submitted in accordance with the guidelines set by state and federal agencies. The City will continue to work with Grant Administrators to ensure that reporting requirements are submitted and provid...

The City agrees with this finding and will work with Grant Administrators to ensure that reports are submitted in accordance with the guidelines set by state and federal agencies. The City will continue to work with Grant Administrators to ensure that reporting requirements are submitted and provide supporting documentation to prove the timing of submissions.

View Audit 28869

Finding 28784 (2022-003)

Significant Deficiency 2022

Southern Virginia University

VA

Student Financial Aid Special Tests & Provisions Reporting

Name of Responsible Individual: Aaron Carlson, Executive Director of Financial Aid Corrective Action: Corrective action was taken. The financial aid team is working in tandem with the Registrar?s Office and the IT deparment to report enrollment information via the National Student Clearinghouse (NSC...

Name of Responsible Individual: Aaron Carlson, Executive Director of Financial Aid Corrective Action: Corrective action was taken. The financial aid team is working in tandem with the Registrar?s Office and the IT deparment to report enrollment information via the National Student Clearinghouse (NSC). This will be up and running by June 2023, enabling timely reporting of future enrollment status changes to NSLDS. Anticipated Completion Date: June 30, 2023

View Audit 28863

Finding 28782 (2022-001)

None 2022

Southern Virginia University

VA

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Name of Responsible Individual: Aaron Carlson, Executive Director of Financial Aid Corrective Action: Corrective action was taken. The University has since transitioned to a new Financial Aid processing system, Jenzabar Financial Aid (JFA), that automatically sends updates daily, making regular uplo...

Name of Responsible Individual: Aaron Carlson, Executive Director of Financial Aid Corrective Action: Corrective action was taken. The University has since transitioned to a new Financial Aid processing system, Jenzabar Financial Aid (JFA), that automatically sends updates daily, making regular uploads of files to COD much simpler. Completion Date: Completed

View Audit 28863

Finding 28775 (2022-001)

Significant Deficiency 2022

Yupiit School District

AK

Cash Management Reporting School Nutrition Programs

Name of Contact Person: Jennifer Phillip Corrective Action Plan: Records will be reviewed monthly by two individuals to insure they are complete. Back up documentation shall be kept in a secure location where at least two other budget supervisors are aware and have access to same. Proposed Comple...

Name of Contact Person: Jennifer Phillip Corrective Action Plan: Records will be reviewed monthly by two individuals to insure they are complete. Back up documentation shall be kept in a secure location where at least two other budget supervisors are aware and have access to same. Proposed Completion Date: January 31, 2023

View Audit 28850

Finding 28774 (2022-002)

Significant Deficiency 2022

Yupiit School District

AK

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-002 Lack of Internal Controls over Reporting Name of Contact Person: Jennifer Phillip Corrective Action Plan: Quarterly reports will be submitted within 30 calendar days of the end of each quarter. The quarterly report submission shall be reported to the budget supervisor once complet...

Finding 2022-002 Lack of Internal Controls over Reporting Name of Contact Person: Jennifer Phillip Corrective Action Plan: Quarterly reports will be submitted within 30 calendar days of the end of each quarter. The quarterly report submission shall be reported to the budget supervisor once complete. Proposed Completion Date: January 31, 2023

View Audit 28850

Finding 28760 (2022-004)

Material Weakness 2022

Eureka Community Health Services

SD

Student Financial Aid Material Weakness Reporting § 200.303

Finding: 2022-004 Federal Agency name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing: #10.766 Compliance Requirement: Reporting Finding summary: The fiscal year 2021 audit report and fiscal year 2022 operating budget wer...

Finding: 2022-004 Federal Agency name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing: #10.766 Compliance Requirement: Reporting Finding summary: The fiscal year 2021 audit report and fiscal year 2022 operating budget were not submitted to USDA until requested during the audit. Responsible Individuals: Carmen Weber, Administrator and Joyce Schwingler, CFO Corrective Action Plan: Administrator will put reminders on her calendar to send the yearly budget approved by the board and the completed yearly audit reports to USDA. Anticipated Completion Date: January 2023

View Audit 28845

Finding 28759 (2022-003)

Material Weakness 2022

Eureka Community Health Services

SD

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding: 2022-003 Federal Agency name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing: #10.766 Compliance Requirement: Preparation of the Schedule of Expenditures of Federal Awards Finding Summary: The Organization does n...

Finding: 2022-003 Federal Agency name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing: #10.766 Compliance Requirement: Preparation of the Schedule of Expenditures of Federal Awards Finding Summary: The Organization does not have an internal control system designed to provide for the preparation of the schedule. We requested that our auditors assist with the preparation of the schedule. Responsible Individuals: Carmen Weber, Administrator and Joyce Schwingler, CFO Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the schedule. We requested that our auditors, Eide Bailly LLP, prepared the schedules as part of their annual audit. We have designated a member of management to review the drafted schedules, and we agree with the schedule. Anticipated Completion Date: Ongoing

View Audit 28845

Finding 28754 (2022-001)

Material Weakness 2022

Saint Charles County, Missouri

MO

Subrecipient Monitoring Procurement, Suspension & Debarment Material Weakness

St. Charles County respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the nu...

St. Charles County respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-001 FFATA Reporting U.S. Department of Housing and Urban Development Recommendation: We recommend the County implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will identify all federal awards that FFATA reporting is required. Once all of the requirements are identified, the County will then determine if there are eligible subrecipients or contracts that need to be reported on the FFATA website. Name(s) of the contact person(s) responsible for corrective action: Tracy Bayne Planned completion date for corrective action plan: December 31, 2023

View Audit 37145

Finding 28751 (2022-002)

Significant Deficiency 2022

Colony Square Cooperative

MN

Reporting Internal Control / Segregation of Duties

Housing and Urban Development Colony Square Cooperative respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1 st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the October 31,...

Housing and Urban Development Colony Square Cooperative respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1 st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the October 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 35571

Finding 28748 (2022-002)

Significant Deficiency 2022

Vermont Law and Graduate School, Inc. and Subsidiary

VT

Reporting

The School will utilize the grant reporting schedule to ensure that all reporting deadlines are met. VLS will also help ensure reporting requirements are understood upon signing the grant agreement. Responsible Party: Angela Carpenter, Controller (802) 831-1209 Estimated Completion Date: June 30, 2...

The School will utilize the grant reporting schedule to ensure that all reporting deadlines are met. VLS will also help ensure reporting requirements are understood upon signing the grant agreement. Responsible Party: Angela Carpenter, Controller (802) 831-1209 Estimated Completion Date: June 30, 2023

View Audit 32792

Finding 28741 (2022-004)

Material Weakness 2022

Sandhills Medical Foundation, Inc.

SC

Reporting

In Finding 2022-004, it was reported that the Uniform Data System report submitted to DHHS for the year ended December 31, 2021 contained incorrect data for contained incorrect data for expenses and charges. The expenses were overstated on Table 8A of the UDS report by approximately $682,000. The ch...

In Finding 2022-004, it was reported that the Uniform Data System report submitted to DHHS for the year ended December 31, 2021 contained incorrect data for contained incorrect data for expenses and charges. The expenses were overstated on Table 8A of the UDS report by approximately $682,000. The charges were understated on Table 9D of the UDS report by approximately $680,000. Management recognizes the importance of complying with federal reporting guidelines. In response to Finding 2022-004, efforts will be made to ensure that that expenses and charges are reconciled from the financial reporting system to expenses on the UDS report. This will be implemented by the Chief Financial Officer by January 31, 2023.

View Audit 31947

Finding 28705 (2022-002)

Material Weakness 2022

St. Ann's Home for the Aged

NY

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services St. Ann?s Home for the Aged respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bonadio & Co., LLP 171 Sully's Trail Pittsford, N...

CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services St. Ann?s Home for the Aged respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bonadio & Co., LLP 171 Sully's Trail Pittsford, New York 14534 Audit period: January 1, 2022 - December 31, 2022 The findings from the 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Kevin Brown, CFO is responsible for implementing the corrective action plans noted below, which are anticipated to be complete by June 30, 2024. FINDINGS - MAJOR FEDERAL AWARDS PROGRAM MATERIAL WEAKNESS Finding 2022-002 Recommendation: We recommend that the Home maintain documentation that details they incurred enough lost revenue to continue to qualify for the full amount of the funding, even though reporting elements in the Period 4 indicated the funding was used to cover expenses. Action Taken: St. Ann?s will clearly reflect the purposes of funding on any further required reporting. All relevant records will be maintained to reflect lost revenue.

View Audit 28842

Finding 28699 (2022-001)

Material Weakness 2022

Rs Eden

MN

Material Weakness Reporting Internal Control / Segregation of Duties § 200.33

Finding 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Award Number and Year: Period 4 TIN #411948604 CFDA #93.498 Finding Summary: The Organization erroneously repo...

Finding 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Award Number and Year: Period 4 TIN #411948604 CFDA #93.498 Finding Summary: The Organization erroneously reported $226,571 in expenses on the Period 4 Department of Health and Human Services special report. Responsible Individuals: Caroline Hood, President & CEO Paul Puerzer, Chief Financial Officer Corrective Action Plan: A policy will be developed outlining the controls to be followed for filing reports with Federal Agencies. This policy will reflect the procedures needed for proper internal controls to provide assurance that the Organization is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Anticipated Completion Date: 12/31/23

View Audit 28806

Finding 28689 (2022-003)

Significant Deficiency 2022

Rs Eden

MN

Reporting Significant Deficiency

Finding 2022-003 Federal Agency Name: Department of Housing and Urban Development Program Name: Continuum of Care Program CFDA #14.267 Federal Agency name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution C...

Finding 2022-003 Federal Agency Name: Department of Housing and Urban Development Program Name: Continuum of Care Program CFDA #14.267 Federal Agency name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Federal Award Number and Year: Period 4 TIN #411948604 Finding Summary: The Organization does not have an internal control system designed to provide for a complete and accurate consolidated schedule of expenditures of federal awards being audited. Responsible Individuals: Caroline Hood, President & CEO Paul Puerzer, Chief Financial Officer Jessica Johnson, VP of Assets & Operations Corrective Action Plan: Management will continue to review the financial reporting requirements relating to the Organization?s Schedule and the internal controls that impact this reporting. Anticipated Completion Date: 9/30/2023

View Audit 28806

Finding 28685 (2022-003)

Significant Deficiency 2022

Indain Wells Valley Airport District

CA

Reporting Significant Deficiency

The management of Indian Wells Valley Airport District will be keeping closer supervision of the financials that are provided by outside accounting, and in making sure that all accounts are reported properly. The District is in the process of finding a new accounting firm to handle the District?s mo...

The management of Indian Wells Valley Airport District will be keeping closer supervision of the financials that are provided by outside accounting, and in making sure that all accounts are reported properly. The District is in the process of finding a new accounting firm to handle the District?s monthly financial reports and general ledger.

View Audit 28793

Finding 28640 (2022-002)

Material Weakness 2022

Chaney-Monge School District No. 88

IL

Reporting

Condition: Quarterly expenditure reports tested were not submitted to ISBE by the report due dates. Plan: Management will review and submit the reports within the required period going forward.

View Audit 28382

Finding 28631 (2022-001)

Significant Deficiency 2022

Spartanburg County, South Carolina

SC

Internal Control / Segregation of Duties Reporting Significant Deficiency

CORRECTIVE ACTION PLAN Spartanburg County, South Carolina respectively submits the following corrective action plan for the year ended June 30, 2022: Name and address of independent accounting firm: Halliday, Schwartz & Co. 824 East Main St. Spartanburg, SC 29302 Audit period: June 30, 2022 The find...

CORRECTIVE ACTION PLAN Spartanburg County, South Carolina respectively submits the following corrective action plan for the year ended June 30, 2022: Name and address of independent accounting firm: Halliday, Schwartz & Co. 824 East Main St. Spartanburg, SC 29302 Audit period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section III: Federal Awards Findings Finding 2022-001: US Department of Treasury Emergency Rental Assistance Program CFDA Number: 21.023 Grant Award Number : Multiple Awards Compliance Requirement: Allowable Costs Type of Finding: Significant deficiency in internal control over compliance Criteria: In the US Department of Treasury Reporting Guidance - Emergency Rental Assistance Program, page 34, it requires recipients to provide a current performance narrative of 2,000 words or less describing the performance and accomplishments of the subject ERA project over the reporting period (which is quarterly). The narrative must include the following information: ? Activities implemented and notable achievements over the calendar quarter ? Activities planned for next quarter ? Notable challenges and status of each challenge ? Details on compliance/non-compliance issues and mitigation plans ? Requests for additional assistance or guidance from Treasury ? Other information, as appropriate. Condition: While the County complied with all other aspects of reporting for the program, the County did not comply with the performance reporting requirement noted above. This section of the quarterly reports submitted to Treasury were marked "N/A", and therefore lacked the required elements as listed above. Questioned Costs: None Context: As this is a new federal program (this is the second reporting year), the guidance from Treasury changed often. We observed that efforts were made to comply with reporting requirements, and this appeared to be an oversight. The quarterly reports were accepted by Treasury, with no further follow-up from them. Effect or Potential Effect: The effect of the noncompliance noted above is that it increases risk for action by the federal agency for contract noncompliance. Cause: Misunderstanding of grant contract performance reporting requirement. Recommendation: We recommend that the responsible report preparer create a template with the required reporting elements for the narrative portion. Each quarter the template can be updated with the appropriate wording, as required. In the User Guide - Treasury's Portal for Recipient Reporting, page 54, it suggests typing the information directly on screen or upload a document via the "upload fi les" functionality on the website. We recommend this process begin with the first quarterly report filed in 2023, since all previously filed reports were accepted online and cannot be changed. Planned Implementation Date of Corrective Action: January, 2023 Person Responsible for Corrective Action: Kathy Rivers, Director of Community Development

View Audit 27681

Finding 28618 (2022-002)

Significant Deficiency 2022

Family, Inc.

IA

Reporting Allowable Costs / Cost Principles Significant Deficiency

FAMILY, Inc. is now utilizing a payroll system that calculates payroll distributions automatically. FAMILY will only use automatic allocation methods, as manual methods are susceptible to human error and leave potential for misstatement of payroll expense in major program. Immediate actions include:...

FAMILY, Inc. is now utilizing a payroll system that calculates payroll distributions automatically. FAMILY will only use automatic allocation methods, as manual methods are susceptible to human error and leave potential for misstatement of payroll expense in major program. Immediate actions include:- Payroll companies will be selected based on their ability to allocate payroll at the grant level; no company that cannot automatically perform this distribution will be employed in the future. - Payroll allocations will be reviewed on a regular basis as entered into the payroll system for each employee. These allocations will be regularly compared to budgeted payroll amounts per grant and actual hours worked per payroll reports. - Payroll will be reviewed prior to submission for payment for each pay period. This review will include the review of payroll distributions. Party Responsible for Implementation: Stacy Giebler, Finance Director Signed: Kimberly Kolakowski Executive Director March 17, 2023

View Audit 28049

Finding 28616 (2022-001)

Material Weakness 2022

Youth Haven, Inc.

FL

Material Weakness Reporting Internal Control / Segregation of Duties

Shelter Grant; Foster Care Title IV-E Youth Haven, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbere...

Shelter Grant; Foster Care Title IV-E Youth Haven, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022-001 Material Weakness in Internal Control Over Financial Reporting Recommendation: We recommend the Organization develop internal control policies to ensure preparation of financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Implemented new review process. All schedules to be completed by OAF (Outsourced Accounting Firm) Accountant and reviewed by Youth Haven Inc. Finance Manager or OAF Senior Accountant. Name(s) of the contact person(s) responsible for corrective action: Linda Goldfield Planned completion date for corrective action plan: 07/31/2022.

View Audit 33876

Corrective Action Plans

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