Corrective Action Plans

Finding 5697 (2022-002)

Significant Deficiency 2022

TN

Reporting Internal Control / Segregation of Duties

Action Taken: Director of Federal Programs, CEO and Director of Operations and Finance have all been made aware of this finding and will oversee the process to ensure the books are closed timely.

View Audit 7695

Finding 5682 (2022-001)

Significant Deficiency 2022

Northwest Indiana Community Action Corporation

IN

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Synopsis of Finding: Northwest Indiana Community Action Corporation (NWICA), experienced a delay in issuing the December 31, 2022, audited financial statements which were due September 30, 2023. The financial reporting and general ledger close-out process was not sufficient to provide accurate and t...

Synopsis of Finding: Northwest Indiana Community Action Corporation (NWICA), experienced a delay in issuing the December 31, 2022, audited financial statements which were due September 30, 2023. The financial reporting and general ledger close-out process was not sufficient to provide accurate and timely financial statements for timely filing of the audit in accordance with regulatory requirements. Management’s Response: Northwest Indiana Community Action Corporation (NWICA) concurs with the 2022-001: Fiscal Internal Controls finding. NWICA has taken the steps to address this finding by hiring new leadership within the Finance department and is evaluating internal processes to ensure timely completion of future audits. This will include starting the audit earlier in the year and periodic touch points with the auditors to ensure the established timeline for completion is achieved. Contact Person Responsible for Corrective Action: Jonathan Edwards Anticipated Completion Date: September 30, 2024

View Audit 7631

Finding 5656 (2022-002)

Significant Deficiency 2022

City of Wasilla, Alaska

AK

Reporting Subrecipient Monitoring Significant Deficiency

Finding 2022-002 – Reporting - Deadline for Federal Single Audit - Noncompliance and Internal Co ntrol over Compliance - Significant Deficiency Corrective Action Plan Due to the implementation of Governmental Accounting Standards Board (GASB) Number 87, there was a delay in closing the books and rec...

Finding 2022-002 – Reporting - Deadline for Federal Single Audit - Noncompliance and Internal Co ntrol over Compliance - Significant Deficiency Corrective Action Plan Due to the implementation of Governmental Accounting Standards Board (GASB) Number 87, there was a delay in closing the books and records in FY22. Management is working with the external auditors to ensure that the books and records will be closed in a timely manner to meet the deadline for filing Form SF-SAC in the future. Expected Completion Date: Fiscal Year 2024

View Audit 7570

Finding 5630 (2022-001)

Significant Deficiency 2022

Comanche Nation Housing Authority

OK

HUD Housing Programs Reporting § 200.512

On September 15, 2023 the Housing Authority entered into an agreement to retain the services of a new, experienced fee accounting firm to assist with monthly and year-end financial reporting, audit preparation and staff development. Financial reporting and audit preparation for FY 2023 began at fisc...

On September 15, 2023 the Housing Authority entered into an agreement to retain the services of a new, experienced fee accounting firm to assist with monthly and year-end financial reporting, audit preparation and staff development. Financial reporting and audit preparation for FY 2023 began at fiscal year-end in preparation for timely audit submission. Development and mentoring plans for new staff are in place and ongoing.

View Audit 7530

Finding 5622 (2022-001)

Material Weakness 2022

Brooks County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403 § 200.415 § 200.77

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Period of Performance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of ...

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Period of Performance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425C - Coronavirus Aid, Relief and Economic Security Act-Governor's Emergency Education Relief Fund 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 - American Rescue Plan Elementary and Secondary School Emergency Relief Fund - Homeless Children and Youth Federal Award Number: S425C200012 (Year: 2021), S425D200012 (Year: 2020), S425D210012 (Year: 2021), S425U2120012 (Year: 2021), S425W210011 (Year: 2021) Questioner Costs: $101,681 Description: A review of expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were allowable for the program. Corrective Action Plans: Director of Finance will follow rules regarding federal expenditures. The finance officer will work with federal programs personnel to ensure that all rules are being met and that budgets are entered into the Consolidated Application timely. The finance officer will offer training to those work with federal grants. Estimated Completion Date: June 30, 2023 Contact Person: Carrie Gay, Director of Finance Telephone: 229-588-2340 Email: cgay@brooks.k12.ga.us

View Audit 7510 Questioned Costs: $1

Finding 5620 (2022-006)

Material Weakness 2022

Logan County

OH

Reporting Subrecipient Monitoring § 200.329

Logan Acres maintained detailed separate financial records within the Finx Authority accounting system. Accurately accounting the revenue and expenditures in its operating fund. All grant receipts will be tracked through a separate Fund account established by the Auditor’s office. Logan Acres will...

Logan Acres maintained detailed separate financial records within the Finx Authority accounting system. Accurately accounting the revenue and expenditures in its operating fund. All grant receipts will be tracked through a separate Fund account established by the Auditor’s office. Logan Acres will request a new Fund account to be established by the Logan County Auditor’s office for each individual grant allocation it receives.

View Audit 7498

Finding 5619 (2022-005)

Material Weakness 2022

Logan County

OH

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403

Logan Acres will increase documentation with employee time charts by dual confirmation of employee’s time record demonstrating the differential compensation which will include dual verification of employee and staff supervisor.

View Audit 7498 Questioned Costs: $1

Finding 5594 (2022-004)

Significant Deficiency 2022

Rainbow Health

MN

Reporting § 200.502 § 200.510

Views of Responsible Officials and Corrective Action Plan: Management agrees with this finding and identifies federal funding based on contract language. The contracts do not include a percentage of funding that is not federal. To ensure proper spending of federal funds, Rainbow Health Minnesota t...

Views of Responsible Officials and Corrective Action Plan: Management agrees with this finding and identifies federal funding based on contract language. The contracts do not include a percentage of funding that is not federal. To ensure proper spending of federal funds, Rainbow Health Minnesota treats all funds as federal funds.

View Audit 7441

Finding 5582 (2022-003)

Significant Deficiency 2022

Rainbow Health

MN

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.328 § 200.512

Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will includ...

Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will include a financial review of income and expense reports and balance sheets. The lateness for the 2022 audit was partially due to staff turnover of the CFO and the subsequent review by the new Finance Director. Responsibility for administering this process resides with the Finance Director

View Audit 7441

Finding 5580 (2022-001)

Significant Deficiency 2022

Township of Hamilton

NJ

Reporting Cash Management HUD Housing Programs

Finding No. 2022-001 Criteria Per Uniform Guidance, the required reports for federal awards should include all activity for the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Additionally, per HUD ...

Finding No. 2022-001 Criteria Per Uniform Guidance, the required reports for federal awards should include all activity for the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Additionally, per HUD guidance, the Quarterly Cash on Hand report must be submitted to the respective field office within 30 days after the end of the reporting period. Condition For the seven Community Development Block Grants/Entitlement Grant reports sampled, disbursement and program income data reported on the report submissions did not directly tie to the general ledger. For four of seven reports sampled, the Quarterly Cash on Hand Reports were submitted after the federal report due dates. Corrective Action The Township will implement review procedures to ensure the IDIS system grant program reports are completed timely and are reconciled to the Township general ledger schedules monthly. Responsible Party Township Chief Financial Officer Anticipated Completion Date Corrective action procedures are already in place and operating.

View Audit 7418

Finding 5505 (2022-006)

Significant Deficiency 2022

Santa Fe Community Housing Trust

NM

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

The contractors hired to do the accounting and payroll functions are no longer under contract with the Housing Trust. All financial functions are now being taken care of in-house. The financials are already in the process of being adjusted and all numbers being accounted for with documentation. Thi...

The contractors hired to do the accounting and payroll functions are no longer under contract with the Housing Trust. All financial functions are now being taken care of in-house. The financials are already in the process of being adjusted and all numbers being accounted for with documentation. This will continue through 2023 and in 2024, the chart of accounts will be changed to reflect the current practices for a nonprofit organization. As the Executive Director prepares the 2024 budget, a reorganization of the business operations department has started. Staff changes will also need the Business Operations manager to provide a thorough monthly review. The current administrative assistant will take on the role of accounting technician to handle the day-to-day QuickBooks-related processes. Work has already started to develop checks and balances. Corrective Action Plan Timeline: Immediately Designated Employee Responsible for Corrective Action: Business Operations Manager

View Audit 7270

Finding 5504 (2022-005)

Material Weakness 2022

Santa Fe Community Housing Trust

NM

Reporting

Agreed. Where feasible, the Housing Trust will aim to improve management of all financial and non-financial data. A thorough review of the current policies and procedures will be conducted to identify new or updated processes that need to be changed. The bank reconciliations, monthly closings of the...

Agreed. Where feasible, the Housing Trust will aim to improve management of all financial and non-financial data. A thorough review of the current policies and procedures will be conducted to identify new or updated processes that need to be changed. The bank reconciliations, monthly closings of the books, and thorough review of the financial reports will be done monthly. Staff changes have taken place to allow additional time for the Business Operations Manager to conduct these reviews. Consultations with an external accountant will be completed monthly to ensure the processes are correct. Corrective Action Plan Timeline: Immediately Designation Of Employee Position Responsible For Meeting Deadline: Business Operations Manager

View Audit 7270

Finding 5503 (2022-001)

Significant Deficiency 2022

Santa Fe Community Housing Trust

NM

Reporting § 200.303 § 200.502 § 200.510

Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to e...

Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to ensure compliance and availability of funds. A monthly federal request for reimbursements with all grantee information will be used and reconciled monthly with QuickBooks. This report will mirror the SEFA form so auditors will receive the information in a timely manner. For any quarterly reports, the three months of reporting will again be reconciled prior to submission. All new processes and compliance will be updated in the policies and procedure manual. As the Executive Director prepares the 2024 budget, a reorganization of the business operations department will be sought. A new position to prepare and work on all federal grant tasks will be hired and report to the Business Operations Manager. In the meantime, the Business Operations Manager has started to develop checks and balances. Corrective Action Plan Timeline: Immediately Designation Of Employee Position Responsible For Meeting Deadline: Business Operations Manager

View Audit 7270

Finding 5502 (2022-003)

Significant Deficiency 2022

Santa Fe Community Housing Trust

NM

Reporting Procurement, Suspension & Debarment Cash Management

Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to e...

Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to ensure compliance and availability of funds. A monthly federal request for reimbursements with all grantee information will be used and reconciled monthly with QuickBooks. This report will mirror the SEFA form so auditors will receive the information in a timely manner. For any quarterly reports, the three months of reporting will again be reconciled prior to submission. All new processes and compliance will be updated in the policies and procedure manual. As the Executive Director prepares the 2024 budget, a reorganization of the business operations department will be sought. A new position to prepare and work on all federal grant tasks will be hired and report to the Business Operations Manager. In the meantime, the Business Operations Manager has started to develop checks and balances. Corrective Action Plan Timeline: Immediately Designation Of Employee Position Responsible For Meeting Deadline: Business Operations Manager

View Audit 7270

Finding 5501 (2022-002)

Material Weakness 2022

Santa Fe Community Housing Trust

NM

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430

Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to e...

Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to ensure compliance and availability of funds. A monthly federal request for reimbursements with all grantee information will be used and reconciled monthly with QuickBooks. This report will mirror the SEFA form so auditors will receive the information in a timely manner. For any quarterly reports, the three months of reporting will again be reconciled prior to submission. All new processes and compliance will be updated in the policies and procedure manual. As the Executive Director prepares the 2024 budget, a reorganization of the business operations department will be sought. A new position to prepare and work on all federal grant tasks will be hired and report to the Business Operations Manager. In the meantime, the Business Operations Manager has started to develop checks and balances. Corrective Action Plan Timeline: Immediately Designation Of Employee Position Responsible For Meeting Deadline: Business Operations Manager

View Audit 7270 Questioned Costs: $1

Finding 5499 (2022-001)

Significant Deficiency 2022

Northpoint Health and Wellness Center Inc.

MN

Reporting Cash Management § 200.510

The finance department of NorthPoint Wellness Center Inc. is incorporating as part of the annual financial closing process a reconciliation directly with the grantors to confirm the financial expenditures, contract agreements and to determine the correct Assistance Listing Numbers (ALN). The reconci...

The finance department of NorthPoint Wellness Center Inc. is incorporating as part of the annual financial closing process a reconciliation directly with the grantors to confirm the financial expenditures, contract agreements and to determine the correct Assistance Listing Numbers (ALN). The reconciliation must be completed by January 20th following the close of the fiscal year, as well as at the end of the contract period. A Government Contract Reconciliation template has been created as part of the verification process and supporting documentation for the grantee organization.

View Audit 7262

Finding 4964 (2022-003)

None 2022

City of Medford

MA

Subrecipient Monitoring Reporting § 200.1

Condition: On the June 30, 2022 Project and Expenditure report the City reported $7,292,100 of obligations for expenditures that had yet to be specifically identified nor met the definition of an obligation. Corrective Action Planned: $7,292,100 was used to fund the FY 2023 operating budget. The...

Condition: On the June 30, 2022 Project and Expenditure report the City reported $7,292,100 of obligations for expenditures that had yet to be specifically identified nor met the definition of an obligation. Corrective Action Planned: $7,292,100 was used to fund the FY 2023 operating budget. The funds were used to defray payroll expenses in the Police department, Fire Department, and School. For FY 2024 no ARPA funds were used to fund the operating expenses, so going forward no obligations will be incurred that aren’t specifically identified by the ARPA approval process. Anticipated Completion Date: Completed Contact: Robert Dickinson, City Auditor

View Audit 7220

Finding 4453 (2022-001)

Material Weakness 2022

Virginia Association of Recovery Residences INC

VA

Reporting

VARR agrees with the finding and will continue to enhance our knowledge and understanding of financial reporting, knowing that due to the small size and limited financial resources obtaining a qualified accounting professional either as an employee or an outside consultant to the level of skills, kn...

VARR agrees with the finding and will continue to enhance our knowledge and understanding of financial reporting, knowing that due to the small size and limited financial resources obtaining a qualified accounting professional either as an employee or an outside consultant to the level of skills, knowledge and experience necessary may be difficult. Effective November 27, 2023, VARR’s management and executive director is taking remedial steps to become better acquainted with the matters and items contained in its financial statements that may allow VARR to prepare its financial statements in an acceptable manner to its independent auditor by January 31, 2024. This action is in accordance with the requirements of Uniform Guidance 2 CFR §200.511(c).

View Audit 6879

Finding 4449 (2022-001)

None 2022

St. Luke's United Methodist Church

OK

Reporting Procurement, Suspension & Debarment § 200.512

Finding: The Single audit package was not submitted to the Federal Clearinghouse within the required time period. Corrective Actions Taken or Planned: Rev. Josh Attaway, CFO is responsible for the corrective action. In 2022 the auditors were not able to assign a team to work on the single audit unti...

Finding: The Single audit package was not submitted to the Federal Clearinghouse within the required time period. Corrective Actions Taken or Planned: Rev. Josh Attaway, CFO is responsible for the corrective action. In 2022 the auditors were not able to assign a team to work on the single audit until after the deadline for submission had already passed. In the future, St. Luke's will identify the need for a Single Audit earlier in the year to ensure that a team of auditors is asigned to complete the audit prior to the deadline for submission. In 2023, if a Single Audit is required, it will be complete and submitted by the September 30 deadline.

View Audit 6876

Finding 4444 (2022-002)

Material Weakness 2022

West Monona Community School District

IA

Internal Control / Segregation of Duties Reporting

We continue to look for ways to improve our internal controls.

View Audit 6871

Finding 4420 (2022-002)

Material Weakness 2022

Community Counseling Solutions

OR

Reporting Internal Control / Segregation of Duties

Corrective Action Taken: The entity understands the importance of timely maintenance of the general ledger and has taken steps to document procedures, cross train the accounting team, and hire additional employees to assist with processing transactions.

View Audit 6868

Finding 4413 (2022-001)

Material Weakness 2022

Community Counseling Solutions

OR

Reporting Internal Control / Segregation of Duties

Corrective Action Taken: The entity understands the importance of timely maintenance of the general ledger and has taken steps to document procedures, cross train the accounting team, and hire additional employees to assist with processing transactions.

View Audit 6868

Finding 4398 (2022-001)

Significant Deficiency 2022

Jeff Davis County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Federal Communications Commission Ass...

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Federal Communications Commission Assistance Listing Number and Title: COVID-19-32.009-Emergency Connectivity Fund Federal Award Number: ECF202105452 (Year: 2022) 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 Federal Award Number: S425D210012 (Year: 2021) Questioner Costs: $63,399 Description: A review of expenditures charged to the Emergency Connectivity Fund and Elementary and Secondary School Emergency Relief Fund programs revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were allowable. Corrective Action Plans: The district will contact each Federal Program to determine the appropriate action to take to ensure the funds are appropriately allocated. Moving forward, Finance will review all reimbursements as well as work with other Departments to ensure that expenses are being allocated to the correct program. Estimated Completion Date: June 30, 2023 Contact Person: Betty Corbitt, Finance Director Telephone: 912-699-6009 Email: betty.corbitt@jeff-davis.k12.ga.us

View Audit 6845 Questioned Costs: $1

Finding 4385 (2022-002)

Material Weakness 2022

Schc Companies, Inc. and Affiliates

NY

Internal Control / Segregation of Duties Eligibility Reporting

2022-002 Reporting Recommendation: Our auditors recommend that we review and strengthen current procedures regarding review of reporting by an appropriate level of management prior to submission. As well as that we work with HRSA to take corrective action to rectify this reporting matter. Action Tak...

2022-002 Reporting Recommendation: Our auditors recommend that we review and strengthen current procedures regarding review of reporting by an appropriate level of management prior to submission. As well as that we work with HRSA to take corrective action to rectify this reporting matter. Action Taken: The accounting department had a significant turnover during 2022 which cause reporting errors go unreviewed. Since 2023, the appropriate accounting team has been assembled and proper policies, procedures, authorization, segregation of duties and reviews have been put in place so that going forward this will not be an issue. All reporting is now being reviewed prior to submission so that reporting requirements including proper period and proper information is reported correctly. We have proactively reached out to the PRF Reporting Help Desk to correct the reporting and communicated the noted reporting corrections needed. Name(s) of Contact Person(s) Responsible for Corrective Action: John Milligan, CFO, (315) 430-1708. Anticipated Completion Date: October 2023

View Audit 6819

Finding 4310 (2022-002)

None 2022

Cabarrus College of Health Sciences

NC

Reporting § 200.328 § 200.329

The College has implemented procedures in which the Manager, Business Operations will work with the Director of Financial Aid to ensure that all HEERF quarterly reports depict accurate data. The Dean, Student Affairs and Enrollment will verify the accuracy of these reports prior to submission.

View Audit 6679

Corrective Action Plans

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