Corrective Action Plans

Finding 3993 (2022-003)

Material Weakness 2022

TX

Reporting § 200.328 § 200.329

The input error was corrected prior to end of the audit. The credit union's CDFI analyst was contacted by the Chief Strategic Officer and the analyst opened the data field for editing in the AMIS system. The Chief Strategic Officer made the correction in the AMIS system and submitted the corrected i...

The input error was corrected prior to end of the audit. The credit union's CDFI analyst was contacted by the Chief Strategic Officer and the analyst opened the data field for editing in the AMIS system. The Chief Strategic Officer made the correction in the AMIS system and submitted the corrected information. The Chief Strategic Officer has assigned CDFI reporting responsibiities to the Director of Strategy. Future submissions will be performed by the Director of Strategy and reviewed by the Chief Strategic Officer prior to submission. Executive Responsible - Brady Popp, Chief Strategy Officer Projected Completion Date - Completed prior to the close of the audit

View Audit 6300

Finding 3992 (2022-004)

Significant Deficiency 2022

City of Depere

WI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Management has taken sufficient corrective action to resolve and does not believe this will be an issue in the future.

View Audit 6296

Finding 3951 (2022-001)

Significant Deficiency 2022

Iowa Northland Regional Housing Authority

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties

The corrective action plan was documented in our response to the auditor's comment. See the Schedule of Findings and Questioned Costs.

View Audit 6226

Finding 3916 (2022-009)

Material Weakness 2022

Union Theological Seminary in the City of New York

NY

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

This Repeat Finding has been acknowledged and corrective action is already in the process of being implemented. In November 2022, Union signed a Master Service Agreement with the National Student Clearinghouse (NSC) to perform enrollment and educational financial industry reporting, as well as edu...

This Repeat Finding has been acknowledged and corrective action is already in the process of being implemented. In November 2022, Union signed a Master Service Agreement with the National Student Clearinghouse (NSC) to perform enrollment and educational financial industry reporting, as well as education verification and authentication services. National Clearinghouse is the leading provider of educational reporting and data exchange, reporting on 97% of post-secondary student enrollments in the US. Union will be using a secure FTP process to send our enrollment data to NSC for timely and consistent reporting to the National Student Loan Data System (NSLDS). This Spring, Union completed the initial portion of the implementation by uploading a base set of enrollment data to NSC using Spring 2023 enrollment information. This was followed by one round of data clean-up. A second set of enrollment data was transmitted in December 2023. The Registrar and Financial Aid Director have been provided direct access to both NSC and NSLDS. As a backup, the Associate Dean of Academic Administration and Vice President of Admissions and Financial Aid have been granted NSC login credentials in order to ensure continuity of reporting in case of employee absence. The Registrar’s Office plans to begin regular monthly uploads of enrollment data to NSC beginning January 2024.

View Audit 6166

Finding 3888 (2022-001)

Material Weakness 2022

Central Valley Opportunity Center, Inc.

CA

Material Weakness Reporting

The Agency understands that although the requested reports were submitted to the auditor on 6/30/2023 for the 2022 fiscal year, the requested reports were not provided to the auditor early enough to allow time for review, preparation, and submission by the auditor. The Agency will endeavor to provi...

The Agency understands that although the requested reports were submitted to the auditor on 6/30/2023 for the 2022 fiscal year, the requested reports were not provided to the auditor early enough to allow time for review, preparation, and submission by the auditor. The Agency will endeavor to provide all schedules, reports, exhibits and supporting documents to the auditor at least thirty (30) days prior to the 6/30 deadline.

View Audit 6148

Finding 3873 (2022-004)

None 2022

Camcare Health Corporation

NJ

Reporting § 200.302

Finding Number 2022-004 Planned Corrective Action: CAMcare has already updated its existing purchasing process to make the funding source a requirement. Anticipated Completion Date: July 1, 2023 Responsible Contact Persons: Jillian Hudspeth, CEO Christopher Bernardi, CFO

View Audit 6120

Finding 3790 (2022-007)

None 2022

Hood River County

OR

Questioned Costs Reporting § 200.413

Management understands that CFR 200.413(a) states “Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a Federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easil...

Management understands that CFR 200.413(a) states “Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a Federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. The County is currently working toward stronger internal controls, education of staff, and a more intense review process. It is expected that these changes will take time. The new Grants Committee is meeting monthly to keep grant management in the forefront of all those concerned.

View Audit 5965 Questioned Costs: $1

Finding 3784 (2022-005)

None 2022

Hood River County

OR

Reporting

Management understands that an in-depth analysis of expenditures charged to any program must be completed when reporting to any funder. Expenditures will be checked for proper classification between direct and indirect costs, including classifications for type of expense. There is a goal to strengt...

Management understands that an in-depth analysis of expenditures charged to any program must be completed when reporting to any funder. Expenditures will be checked for proper classification between direct and indirect costs, including classifications for type of expense. There is a goal to strengthen all departments’ grant reporting through the Grant Committee workshops each month. This will take time to shore up procedures, centralize processes, and increase departmental participation. The committee is already at work. Improvement should also be seen when accountants are freed up from working within a continuous audit cycle to do more interdepartmental work. Hood River County has just caught up with 3 independent fiscal audit years within just over one calendar year.

View Audit 5965

Finding 3766 (2022-001)

None 2022

Cuban American National Council, Inc.

FL

Reporting Internal Control / Segregation of Duties

1. Effective December 1, 2023, the President & CEO will implement a sound reporting process to ensure compliance with its reporting requirements. 2.As part of the reporting process, timelines and target dates will be implemented and additional communication within the CNC team will be established fo...

1. Effective December 1, 2023, the President & CEO will implement a sound reporting process to ensure compliance with its reporting requirements. 2.As part of the reporting process, timelines and target dates will be implemented and additional communication within the CNC team will be established for all personnel to be aware of the deadlines and the importance of meeting the deadlines. The President & CEO and other department heads can monitor that the Organization is on pace to meet its various reporting deadlines including the submission of the Data Collection to the FAC website by the deadline established by the Uniform Guidance. It is anticipated that this additional oversight and communication can occur right away, but the deadlines for various information and reports required by the grantors occur monthly with the goal of submitting reports by the deadlines for 2023-2024 awards going forward. Management will need to monitor continuously to make sure that the Organization is making progress and meeting its reporting deadlines. Successful implementation would indicate that the Organization meets all its reporting deadlines going forward starting with the 2023-2024 awards and submitting its Data Collection and Audit Reporting Package nine months after year-end which would be September 30, 2024.

View Audit 5949

Finding 3733 (2022-001)

Material Weakness 2022

Coupeville School District No. 204

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

It is very unusual for the district to ever complete projects with unrestricted Federal funds and in this case it was in the midst of a national crisis. In the event that there are future projects, that are Federally funded in excess of $2,000, Coupeville School District (CSD) will have adequate co...

It is very unusual for the district to ever complete projects with unrestricted Federal funds and in this case it was in the midst of a national crisis. In the event that there are future projects, that are Federally funded in excess of $2,000, Coupeville School District (CSD) will have adequate controls for ensuring compliance with Davis-Bacon Act (Federal prevailing wage rate) requirements. Additionally, when Federal unrestricted ESF funds are received, CSD will be sure to better substantiate expenditures with journal entries so that the program does not appear to be overcharged on the financials.

View Audit 5892 Questioned Costs: $1

Finding 3681 (2022-002)

Material Weakness 2022

Ikm-Manning Community School District

IA

Internal Control / Segregation of Duties Reporting

Segregation of duties will always be difficult in a small district. The District hired an additional office assistant in fiscal year 2022 and will continue to review control procedures to obtain the maximum internal control possible under the circumstances.

View Audit 5765

Finding 3632 (2022-004)

Significant Deficiency 2022

Guam Department of Education

GU

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding No.: 2022-004 Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education – Grants to States Area: Period of Performance Questioned Costs: $1,835 Views of Auditee and Corrective Actions: GDOE agrees with the finding. During the period of performance in question, the TPF...

Finding No.: 2022-004 Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education – Grants to States Area: Period of Performance Questioned Costs: $1,835 Views of Auditee and Corrective Actions: GDOE agrees with the finding. During the period of performance in question, the TPFA issued check no. 2012949 to a vendor in February 2022, within the liquidation period. However, the TPFA indicated that the vendor lost the check and the TPFA re-issued payment to the vendor on January 29, 2023. The untimely reissuance of the check resulted in the transaction occurring one day after the liquidation period expired. Plan of action and completion date: As of April 2023, the TPFA has not been issuing checks to vendors, as the responsibility was returned to the GDOE to process all fiscal transactions within the GDOE Munis. The Business Office will closely monitor grant liquidation dates and payments to vendors. SOPs will be reviewed to update the procedures for monitoring grant period of performance. Plan to monitor and responsible officials: The Deputy of Finance and Administrative Services, Joann Camacho, as well as the GDOE Comptroller (vacant), will assign an accountant to monitor the expenditures of federal grants and the corresponding periods of performance and liquidation periods.

View Audit 5640 Questioned Costs: $1

Finding 3630 (2022-003)

None 2022

Lucile Salter Packard Children's Hospital at Stanford

CA

Reporting Subrecipient Monitoring § 200.512

2022-003 – Late Submission of Uniform Guidance Report Cluster: Not applicable Federal Granting Agency: All federal agencies represented on the SEFA Award Name: All awards on the SEFA Award Year: All awards on the SEFA CFDA #: All awards on the SEFA CFDA Title: All awards on the SEFA Pass-through en...

2022-003 – Late Submission of Uniform Guidance Report Cluster: Not applicable Federal Granting Agency: All federal agencies represented on the SEFA Award Name: All awards on the SEFA Award Year: All awards on the SEFA CFDA #: All awards on the SEFA CFDA Title: All awards on the SEFA Pass-through entity: All identified on the SEFA Management’s Response: Management is in agreement with the recommendation as stated above. The audit for this fiscal year was unique and is not indicative of the typical audit process and timeliness of LPCH. Corrective Action Plan: Complete subsequent audits in a timely manner consistent with previous year. Leadership Responsible: Melanie Davidson, Vice President and Controller, who can be reached by email at mdavidson@stanfordchildrens.org

View Audit 5637

Finding 3579 (2022-002)

None 2022

King Philip Regional School District

MA

Reporting

The District expects to improve filing requirements in future periods.

View Audit 5592

Finding 3577 (2022-002)

Material Weakness 2022

Purdue Polytechnic High School of Indianapolis

IN

Reporting § 200.510

2022-002 Criteria – According to 2 CFR Subpart F Section 200.510b, the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period that includes all amounts spent on federal programs during the reporting period. Condition – The SEFA excluded the Emergency Connectivity Fun...

2022-002 Criteria – According to 2 CFR Subpart F Section 200.510b, the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period that includes all amounts spent on federal programs during the reporting period. Condition – The SEFA excluded the Emergency Connectivity Fund Program and was materially understated by $81,750. Cause – PPHS had significant turnover in finance personnel during and after the 21-22 school year. Effect – An audit adjustment was made to add the Emergency Connectivity Fund Program expenditures of $81,750 to the SEFA. The increase in expenditures resulted in the selection of an additional major program to achieve the audit coverage required by the Uniform Guidance. Corrective Action Plan – PPHS had significant turnover in finance personnel during the 22-23 school year. PPHS hired a full-time Financial Controller on July 31st, 2023 and has been working with accounting consultants to improve processes and procedures throughout FY23. We will implement a review process for the SEFA whereby key members of management review the SEFA for completeness. Responsible for CAP – Todd Burleson, Financial Controller. Anticipated completion date – Processes were improved in FY23 through assistance from accounting consultants. Policies and procedures updates will be implemented in FY24.

View Audit 5570

Finding 3557 (2022-001)

Material Weakness 2022

Holt, County of

MO

Reporting Subrecipient Monitoring § 200.510

Beginning in 2023, the Holt County Clerk has implemented a process to obtain award letters from grant writers and documenting the funding details. The Holt County Clerk is looking into software which is able to track projects year over year to make reporting more manageable.

View Audit 5564

Finding 3549 (2022-002)

Significant Deficiency 2022

YWCA of Eastern Union County, Inc.

NJ

Allowable Costs / Cost Principles Cash Management Reporting

The YWCA will separate the duties of the key functions by adding additional employees, training existing employes and utilizing non-financial personnel where applicable.

View Audit 5561

Finding 3517 (2022-002)

Significant Deficiency 2022

Northwestern Illinois Community Action Agency

IL

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

Action Taken: NICAA has parted ways with previous auditors, O’Connor & Brooks. NICAA has contracted with WIPFLI to standardize our internal controls and financial reporting. WIPFLI follows the Generally Accepted Accounting Principles (GAAP) standards more closely than previous auditors. In 2024, N...

Action Taken: NICAA has parted ways with previous auditors, O’Connor & Brooks. NICAA has contracted with WIPFLI to standardize our internal controls and financial reporting. WIPFLI follows the Generally Accepted Accounting Principles (GAAP) standards more closely than previous auditors. In 2024, NICAA will be working with WIPFLI to update internal controls and financial recording policies and procedures. Management and the Board of Directors will remain involved in the financial affairs of Northwestern Illinois Community Action Agency by providing oversight and independent review of financial reporting and accounting procedures.

View Audit 5528

Finding 3501 (2022-004)

Significant Deficiency 2022

Barry County, Missouri

MO

Reporting Internal Control / Segregation of Duties Cash Management

The clerk is preparing and reporting COVID-19 funds and will work with the supervisor and treasurer to ensure correct reporting in the future. To be implemented in the next reporting cycle April 2024.

View Audit 5501

Finding 3500 (2022-003)

Significant Deficiency 2022

Barry County, Missouri

MO

Reporting Subrecipient Monitoring

The treasurer will create a spreadsheet to help in the tracking of federal funds. The treasurer is currently working on the spreadsheet and is in the process of looking up all 2023 funds that will be ready for the 2024 budget year.

View Audit 5501

Finding 3497 (2022-005)

Material Weakness 2022

Mental Health America of Wisconsin, Inc.

WI

Cash Management Reporting Matching / Level of Effort / Earmarking

• Condition: During testing of required financial reports and invoices, we noted differences in the amounts of expenses reported to grantors compared to actual expenses incurred during those periods. • Response Response MHA relies on our accounting representative to ensure that the invoices submitte...

• Condition: During testing of required financial reports and invoices, we noted differences in the amounts of expenses reported to grantors compared to actual expenses incurred during those periods. • Response Response MHA relies on our accounting representative to ensure that the invoices submitted to the accountant each week are added to the appropriate GL account to ensure the cost report reflects the correct amounts being reported to the grantors match the actual expenses incurred. • Planned Corrective Action: Again, monthly meetings reviewing the cost reports and GL together will reduce mistakes like this from MHA and the Accounting Rep. moving forward. MHA and the Accounting Rep will review the expenses being submitted for reimbursement together to ensure expenses incurred match the expenses being reported to the grantor.

View Audit 5476

Finding 3485 (2022-002)

Significant Deficiency 2022

Washington Association for Community Health

WA

Allowable Costs / Cost Principles Cash Management Reporting

Recommendation: The Association should ensure source documentation is maintained for all costs and elements of a cost calculation reimbursed by federal awards. Explanation or disagreement with audit finding: There is no disagreement with the audit finding from responsible officials that two out of ...

Recommendation: The Association should ensure source documentation is maintained for all costs and elements of a cost calculation reimbursed by federal awards. Explanation or disagreement with audit finding: There is no disagreement with the audit finding from responsible officials that two out of forty wage rate authorization forms requested were not located. Other documentation was submitted that supported the wage rates, including results of a salary survey performed by an HR consulting company. Actions taken in response to finding: In response to the finding, the Association generated detailed pay rate change history reports from the payroll system for these two employees and took a random sample of pay history for three other employees. Nothing unusual was identifiable. The Association will ensure source documentation is maintained for all federal award cost reimbursements by taking the following actions: • At least two Association leadership staff members will review all payroll changes and save documentation in secure, electronic personnel files and payroll processing files. • An improved human resources information and payroll system with more robust time tracking, reporting and document storage features is being implemented. • Detailed requirements for payroll changes will be added to revised finance and human resources policies and procedures (currently under revision). Name(s) or the contact person(s) responsible for correction action: Laura Dale, Director of Finance Bob Marsalli, CEO Planned completion date for corrective action plan: January, 2024

View Audit 5456

Finding 3471 (2022-003)

Material Weakness 2022

Center for Disease Dynamics Economics & Policy Inc.

MD

Material Weakness Reporting

Agree with the finding . We will make sure that the performance year- end audit will be in a shorter period after year end prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed befor the nine- month deadline. We have statrted th...

Agree with the finding . We will make sure that the performance year- end audit will be in a shorter period after year end prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed befor the nine- month deadline. We have statrted the auadit process works early this yearand we will be filling the audit report with the Fedral Audit clearing house within time . Anticipated Completion Date : 03/31/2023 Actual date of implementation : 03/31/2023

View Audit 5453

Finding 3461 (2022-002)

Material Weakness 2022

Lowcountry Community Action Agency, Inc.

SC

Questioned Costs Reporting

Corrective Action Planned: The payroll procedures in place for processing payroll and paying liabilities will be reviewed and adjusted to correct the misstatement of payroll expenses and avoid overpayment of liabilities. Additionally, the Agency has requested a refund of the funds overpaid to the So...

Corrective Action Planned: The payroll procedures in place for processing payroll and paying liabilities will be reviewed and adjusted to correct the misstatement of payroll expenses and avoid overpayment of liabilities. Additionally, the Agency has requested a refund of the funds overpaid to the South Carolina Department of Employment and Workforce and will be collecting those funds quarterly through future filings according to feedback received. Contact Person Responsible: Tara Glover, Executive Director Anticipated Completion Date: December 31, 2023

View Audit 5429 Questioned Costs: $1

Finding 3443 (2022-004)

None 2022

Bossier Office of Community Services, Inc.

LA

Reporting Equipment & Real Property Management

The cause of SF-429 reports not being filed in a timely manner was that there had been a change in the staffing of the finance director position and sufficient onboarding had not been provided prior to the report being due. The Head Start Regional Office provided Training and Technical Assistance th...

The cause of SF-429 reports not being filed in a timely manner was that there had been a change in the staffing of the finance director position and sufficient onboarding had not been provided prior to the report being due. The Head Start Regional Office provided Training and Technical Assistance that included providing instructions on the filing process for the annual filing of SF-429 and SF-429A reports. The finance director is responsible for filing the Real Property Status Report (SF 429) and must provide the executive director with the SR-429 reports for re-verification of submission.

View Audit 5404

Corrective Action Plans

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