Corrective Action Plans

Finding 517953 (2023-010)

Significant Deficiency 2023

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

U.S Department of Treasury COVID 19 – Coronavirus State and Local Fisal Recovery Funds – 21.027 Management’s Response: There was a change in the position of CFO and the Unified Government did not have access to the US Treasury system for a period of time to upload the report. The UG finance team wor...

U.S Department of Treasury COVID 19 – Coronavirus State and Local Fisal Recovery Funds – 21.027 Management’s Response: There was a change in the position of CFO and the Unified Government did not have access to the US Treasury system for a period of time to upload the report. The UG finance team worked with our outside contractor to gain access; and upon getting access to the system, immediately uploaded the form. This was caused by turnover in staff and is not reoccurring. Views of Responsible Officials and Corrective Action: The reason for recurrence is the finding was communicated late in the prior year. In concert with our ARPA consultant, we were able to combine the City & County on the portal and report timely quarterly since this initial issue in the reporting portal will ensure this is addressed by December 31, 2025. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 336226

Finding 517938 (2023-002)

Significant Deficiency 2023

City of Port Arthur

TX

Reporting Cash Management Significant Deficiency

Finding: 2023-002: Untimely and Inaccurate Reporting Corrective Action Plan There was high turnover in the Finance department in 2022 and 2023 that left the department short-staffed. The department also underwent significant software changes that involved the use of two systems simultaneously. The...

Finding: 2023-002: Untimely and Inaccurate Reporting Corrective Action Plan There was high turnover in the Finance department in 2022 and 2023 that left the department short-staffed. The department also underwent significant software changes that involved the use of two systems simultaneously. The Finance department has since grown their team and returned to a single reporting system. Going forward, all internal control policies and procedures surrounding reporting will be reviewed and updated, if necessary, to ensure that future reports are submitted accurately and timely. Person(s) Responsible Assistant Director of Finance – Ariel Gibbs Anticipated Completion Date An updated policy manual was approved by the City Council on January 17, 2023. New policies and procedures are expected to be fully implemented by October 31, 2024.

View Audit 336223

Finding 517882 (2023-003)

Significant Deficiency 2023

Gay City Health Project

WA

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring

Finding 2023‐003 Significant deficiency in internal control over compliance with the level of effort requirements applicable to the major program. Corrective Action Plan: We will implement internal control processes to identify and then track any level of effort metrics, and deliverables, noted in o...

Finding 2023‐003 Significant deficiency in internal control over compliance with the level of effort requirements applicable to the major program. Corrective Action Plan: We will implement internal control processes to identify and then track any level of effort metrics, and deliverables, noted in our federal awards. Anticipated Completion Date: December 31, 2024 Name(s) of the Contact Person(s) Responsible for Corrective Action: Elle Brooks, Health Services Director and Francis Slaughter, Data Scientist

View Audit 336089

Finding 517861 (2023-001)

Significant Deficiency 2023

Herbert Hoover Boys & Girls Club of St. Louis, Inc.

MO

Reporting Significant Deficiency

We agree with the auditor’s recommendation and will address the improvement of this process. At year-end a complete review of all grant receivables and deferrals will be conducted by the accounting department to ensure that grants are reported on the schedule of expenditures and federal awards when ...

We agree with the auditor’s recommendation and will address the improvement of this process. At year-end a complete review of all grant receivables and deferrals will be conducted by the accounting department to ensure that grants are reported on the schedule of expenditures and federal awards when proper expenses are incurred.

View Audit 336051

Finding 517143 (2023-003)

Significant Deficiency 2023

Big Sky Economic Development Corporation

MT

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Noncompliance with Davis-Bacon Wage Requirements Description of the Finding: BSEDC failed to comply with Davis-Bacon wage requirements for a loan disbursed to one entity due to a lack of awareness of Davis-Bacon wage requirements. Davis-Bacon wages are a requirement of the Federal EDA and apply to a...

Noncompliance with Davis-Bacon Wage Requirements Description of the Finding: BSEDC failed to comply with Davis-Bacon wage requirements for a loan disbursed to one entity due to a lack of awareness of Davis-Bacon wage requirements. Davis-Bacon wages are a requirement of the Federal EDA and apply to any Federal funds to ensure the prevailing wage is paid to workers on federally funded construction-related projects. The regulations apply to any loans that are used to fund directly or indirectly projects that cost over $2,000 involving construction and/or renovation. BSEDC received a grant from the U.S. Federal EDA in April 2021. BSEDC drafted an EDA-RLF Plan that was approved by the Federal EDA and BSEDC’s Board of Directors. Within the plan was a section on Environmental Issues and Davis Bacon. Within this section of the Plan, there was discussion and direction pertaining to Environmental Issues, but nothing pertaining to Davis-Bacon. Therefore, BSEDC’s Director of Business Finance/Program Finance Director was unaware of the specific requirements related to Davis-Bacon wages and construction/renovation projects funded by the EDA-RLF loans. Not having had any experience with this, it was thought Davis-Bacon requirements only applied to financing of public projects, and not to any project funded by Federal funds. The Director of Business Finance/Program Finance Director and BSEDC’s Senior Director of Finance are now aware of, and better educated on, the Davis-Bacon requirements. The specific cause of Big Sky Finance not requiring Davis-Bacon wages on its initial loans that fit the criteria was solely based on the Director of Business Finance/Program Finance Director’s lack of knowledge of this requirement, or any previous experience having had worked with Federal loan construction projects. Planned Corrective Actions: BSEDC’s Director of Business Finance/Program Finance Director has amended the organization’s EDA-RLF Plan, including details on the Davis-Bacon requirements for any loan funding construction or renovations of more than $2,000. It will be the responsibility of Big Sky Finance to notify the borrower as soon as possible regarding the Davis-Bacon requirements for wages paid. The borrower will in turn notify their contractor of the requirement. Big Sky Finance will require evidence from the general contractor of the prevailing wages being paid prior to loan funds being disbursed. Timeline for Completion: The Davis-Bacon requirement for funds disbursed through BSEDC’s Federal EDARLF loan fund will be immediately implemented for all EDA-RLF loans funded going forward. BSEDC’s EDARLF Plan will be amended and approved by its Board of Directors within a reasonable amount of time. A draft of this change is in place. However, as a matter of practice, Davis-Bacon requirements will be adhered to from this date forward. Responsible Person or Party: BSEDC’s Director of Business Finance/Program Finance Director, will be responsible for making the changes to the plan, presenting to the Board and adhering to the plan going forward.

View Audit 335033

Finding 517142 (2023-002)

Significant Deficiency 2023

Big Sky Economic Development Corporation

MT

Matching / Level of Effort / Earmarking Eligibility Period of Performance § 200.303 § 200.307

Financial Reporting and Review Process Description of the Finding: BSEDC did not have a secondary review process over the required financial reporting to Federal EDA. The lack of a secondary review process allowed for errors and omissions to go undetected, thus resulting in omission of $3,614 of loa...

Financial Reporting and Review Process Description of the Finding: BSEDC did not have a secondary review process over the required financial reporting to Federal EDA. The lack of a secondary review process allowed for errors and omissions to go undetected, thus resulting in omission of $3,614 of loan origination fee income and interest income from federal program income calculations. Planned Corrective Actions: BSEDC’s Senior Director of Finance and Director of Business Finance/Program Finance Director have implemented processes for the Senior Director of Finance to perform a secondary review of the required reporting to Federal EDA before it is submitted. Timeline for Completion: BSEDC implemented the secondary review process in October 2024 with the completion and submission of the FY24 annual report to Federal EDA. Responsible Person or Party: BSEDC’s Senior Director of Finance and Director of Business Finance/Program Finance Director are both responsible for ensuring that the secondary review is complete before submitting reporting to Federal EDA.

View Audit 335033

Finding 517141 (2023-001)

Significant Deficiency 2023

Big Sky Economic Development Corporation

MT

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Eligibility § 200.501 § 200.512

Finding No. 2023-001: Compliance with Single Audit Requirements Description of the Finding: Big Sky Economic Development Corporation, Inc. (BSEDC) did not engage to conduct a single audit for FY23 despite meeting the expenditure threshold, and the required audit report was not submitted within the p...

Finding No. 2023-001: Compliance with Single Audit Requirements Description of the Finding: Big Sky Economic Development Corporation, Inc. (BSEDC) did not engage to conduct a single audit for FY23 despite meeting the expenditure threshold, and the required audit report was not submitted within the prescribed due dates. This oversight necessitated the reissuance of the FY23 financial statement audit to complete and issue a single audit. Planned Corrective Actions: BSEDC’s Senior Director of Finance engaged with an independent auditor to complete the single audit for FY23 and re-issue the financial statement audit which was missed during the performance of the FY23 financial statement audit due to the Senior Director of Finance and the parties they engaged to perform the audit not having a clear understanding of the calculation for federal expenditures for the federal revolving loan fund. The Senior Director of Finance now has a clear understanding of the requirements for the calculation and reporting of federal expenditures in the Schedule Expenditures of Federal Awards as it relates to the federal revolving laon fund. Timeline for Completion: BSEDC engaged with an independent auditor to complete the single audit for FY23 and reissue the FY23 financial statement audit in June 2024. Expected completion is November 2024. Responsible Person or Party: BSEDC’s Senior Director of Finance is responsible for implementing the corrective action.

View Audit 335033

Finding 516954 (2023-002)

Significant Deficiency 2023

Oakland Livingston Human Service Agency

MI

Subrecipient Monitoring Period of Performance Significant Deficiency § 200.1 § 200.332 § 200.414

The Agency agrees with the finding. When granting funds as a subaward to a pass-through entity, the Agency will update its master templates for subawards to include the required information. In addition, when the sub agreements are routed for signature and reviewed by the Chief Financial Officer, ...

The Agency agrees with the finding. When granting funds as a subaward to a pass-through entity, the Agency will update its master templates for subawards to include the required information. In addition, when the sub agreements are routed for signature and reviewed by the Chief Financial Officer, they will be double-checked to ensure compliance with this requirement.

View Audit 334839

Finding 516939 (2023-001)

Significant Deficiency 2023

Oakland Livingston Human Service Agency

MI

Subrecipient Monitoring Period of Performance Significant Deficiency § 200.1 § 200.332 § 200.414

The Agency agrees with the finding. When granting funds as a subaward to a pass-through entity, the Agency will update its master templates for subawards to include the required information. In addition, when the sub agreements are routed for signature and reviewed by the Chief Financial Officer, ...

The Agency agrees with the finding. When granting funds as a subaward to a pass-through entity, the Agency will update its master templates for subawards to include the required information. In addition, when the sub agreements are routed for signature and reviewed by the Chief Financial Officer, they will be double-checked to ensure compliance with this requirement.

View Audit 334839

Finding 516933 (2023-003)

Significant Deficiency 2023

Oakland Livingston Human Service Agency

MI

Subrecipient Monitoring Period of Performance Significant Deficiency § 200.1 § 200.332 § 200.414

The Agency agrees with the finding. When granting funds as a subaward to a pass-through entity, the Agency will update its master templates for subawards to include the required information. In addition, when the sub agreements are routed for signature and reviewed by the Chief Financial Officer, ...

The Agency agrees with the finding. When granting funds as a subaward to a pass-through entity, the Agency will update its master templates for subawards to include the required information. In addition, when the sub agreements are routed for signature and reviewed by the Chief Financial Officer, they will be double-checked to ensure compliance with this requirement.

View Audit 334839

Finding 516920 (2023-001)

Material Weakness 2023

City of Tacoma

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Material Weakness

The City is fully committed to establishing and maintaining robust internal controls to ensure compliance with federal requirements, particularly in the administration of federal grant programs. Reporting: To meet Federal Funding and Transparency Act (FFATA) reporting requirements, the City will tak...

The City is fully committed to establishing and maintaining robust internal controls to ensure compliance with federal requirements, particularly in the administration of federal grant programs. Reporting: To meet Federal Funding and Transparency Act (FFATA) reporting requirements, the City will take the following actions: Update training material and implement annual training for all Accounting staff and City departments managing federal grants. Update and distribute monthly email to departments to clarify the required information for FFATA filing and require responses with supporting documentation for review. Periodically review federal reporting requirements for any updates and make adjustments as needed, utilizing resources such as the State Auditor’s Office (SAO) Newsletter, conferences, and trainings. Wage Rate Requirement: To meet Davis Bacon Act reporting requirements, the City will incorporate the verbiage from 29 CFR 5.5(a) in full into specifications, as applicable, which will be incorporated into the resulting contracts.

View Audit 334833

Finding 516898 (2023-003)

Significant Deficiency 2023

Comprehensive Community Solutions, INC

IL

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

Finding Number: 2023-003 Finding Name: Data Collection Form Late Submission Finding Synopsis: The organization did not submit the December 31, 2023 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. Action Steps: The late submission was due to switching...

Finding Number: 2023-003 Finding Name: Data Collection Form Late Submission Finding Synopsis: The organization did not submit the December 31, 2023 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. Action Steps: The late submission was due to switching audit service providers. Systems and procedures are already in place to ensure timely completion of audit and submission of the audit package to the Federal Audit Clearinghouse. Management is now aware that when switching audit firms we will have to allocate more time for the new firm to get familiar with the agency. Contact Person(s): William Chatman, Executive Director/CEO, 815-963-6236 Claudia Seijas, Director of Finance, 815-963-6236 Anticipated Completion Date: Continues

View Audit 334793

Finding 516666 (2023-001)

Significant Deficiency 2023

Philip Health Services, Inc.

SD

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

RE: Audit Finding Corrective Action Plan Philip Health Services recognizes the need for an account to be designated for the loan reserve of $210,564. We will designate a CD in the CDARS Accounts in the amount of $250,000 that is insured by FDIC with a term of 2 years. When this CD is renewed, ...

RE: Audit Finding Corrective Action Plan Philip Health Services recognizes the need for an account to be designated for the loan reserve of $210,564. We will designate a CD in the CDARS Accounts in the amount of $250,000 that is insured by FDIC with a term of 2 years. When this CD is renewed, it will continue to be reserved until the loan reaches an amount that will no longer require the designation. Respectfully, Maureen Cadwell Chief Executive Officer Philip Health Services, Inc.

View Audit 334657

Finding 516587 (2023-002)

Significant Deficiency 2023

Southwestern Wisconsin Community Action Program, Inc.

WI

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

2023-002: Late Audit Submission Auditor's Recommendation: SWCAP should take steps to ensure that its financial records are available in a timely manner to allow the audit to begin sufficiently before the audit due date. SWCAP also should work with their auditing firm to agree upon information that w...

2023-002: Late Audit Submission Auditor's Recommendation: SWCAP should take steps to ensure that its financial records are available in a timely manner to allow the audit to begin sufficiently before the audit due date. SWCAP also should work with their auditing firm to agree upon information that will and will not be prepared by SWCAP so that a proper audit plan can be developed for timely completion. Corrective Action: SWCAP acknowledges the delay in completing the 2023 audit. The unforeseen staffing challenges by our auditing firm in conjunction with our internal turnover significantly impacted our timeline. SWCAP has identified and implemented changes with its personnel and hired an outsourced accounting firm. SWCAP has implemented proactive measures to streamline its audit preparation and submission processes to prevent similar delays in the future. These include enhancing internal review procedures, ensuring clear communication with auditors, and allocating sufficient resources for timely compliance with reporting requirements, federal regulations, and guidelines. Responsible for Corrective Action: Finance Team (Outsourced accounting firm, Operations Manager, Executive Director). Anticipated Completion Date: Completed as of December 2024.

View Audit 334558

Finding 516504 (2023-002)

Significant Deficiency 2023

Housing Authority of the City of Fort Myers

FL

Eligibility HUD Housing Programs Significant Deficiency

The following procedure is put in place to prevent the conditins found during a recent audit review of the LIPH and HCV files: All staff will read HUD requirements for reexamining income and family composition for families in the Public Housing and Housing Voucher Programs. Property managers will ...

The following procedure is put in place to prevent the conditins found during a recent audit review of the LIPH and HCV files: All staff will read HUD requirements for reexamining income and family composition for families in the Public Housing and Housing Voucher Programs. Property managers will be reuqiqred to complete training courses in 2024. Property clerks and leasing specialists will be required to complete Rent Calculation courses that coorelate to their program type. HACFM is actively working on creating operation procedures and process manuals. the Procedure manaul will include the following reuqirements: Annual recertificaton packets will be sent to the resident 120 days from the houshold's annual effective date. Submission of reuqired documentation from resident will be enforced according to the lease agreements. A certification review checklist to support staff in ensuring all documnetation is in the file and all requried signatures are present. The Checklist will ensure that the submitter is verifying the file, the property manager has certified the file prior to finalizing the review in the tenant software program and uploading the file to the records. The property manager is reuqired to conduct 5% audit of the files monthly and correct any deficiencies found. An audit checklist will be created to support this required task. The management analyst position is required to audit 5 random files from each site on a quarterly basis. Ans audit checklist will be createdto support this required task.

View Audit 334417

Finding 516327 (2023-004)

Significant Deficiency 2023

All Nations Health Center, Inc.

MT

Reporting Significant Deficiency § 200.512

The Center intends to identify appropriate resources and implement procedures necessary for timely submission of the Single Audit report in the future.

View Audit 334164

Finding 516326 (2023-003)

Significant Deficiency 2023

All Nations Health Center, Inc.

MT

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency § 200.303

The Business and Finance Department at ANHC has mandated, from all departments at ANHC, an approval form for all “Autopay” transactions to be signed by the ED immediately.

View Audit 334164

Finding 515829 (2023-005)

Significant Deficiency 2023

Isanti County

MN

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Federal Agency: US Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5ADM, 2023 Award Period: January 1, 2023 through December 31, 2023 Type of Finding: • Significant Deficiency in ...

Federal Agency: US Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5ADM, 2023 Award Period: January 1, 2023 through December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Recommendation: We recommend the County puts in place the proper procedures to ensure it has proper controls in place to properly document support for all payroll expenditures coded to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will review its procedures and controls over payroll to ensure supporting documentation is retained, reviewed and approved for all employees. Name(s) of the contact person(s) responsible for corrective action: Angie Larson, Auditor-Treasurer / Chief Financial Officer Planned completion date for corrective action plan: December, 31 2024

View Audit 333691 Questioned Costs: $1

Finding 515705 (2003-001)

Significant Deficiency 2023

Biostl

MO

Subrecipient Monitoring Reporting Significant Deficiency

Personnel Responsible For Corrective Action: Mike Higgins, Vice President of Development, Taylor McCabe, Director of Grants Management, and Finance Lead, Tia Newcom Anticipated Completion Date: Expected completion by December 31, 2024Corrective Action Plan: The audit identified that FFATA (Federal F...

Personnel Responsible For Corrective Action: Mike Higgins, Vice President of Development, Taylor McCabe, Director of Grants Management, and Finance Lead, Tia Newcom Anticipated Completion Date: Expected completion by December 31, 2024Corrective Action Plan: The audit identified that FFATA (Federal Funding Accountability and Transparency Act) subaward reports were not submitted properly or on time for first-tier subawards of $30,000 or more. The deficiency was attributed to a lack of awareness of this requirement and the absence of specific internal controls to ensure timely reporting to the Federal Subaward Reporting System (FSRS). To address this finding and establish compliance with 2 CFR Part 170, BioSTL has implemented additional measures and expanded policies and procedures to ensure timely reporting to the FSRS. To ensure the highest compliance, BioSTL has incorporated the standard federal FFATA form as an exhibit within the subawardee contracts, ensuring timely collection of necessary data. This incorporation not only enables the direct gathering of general information within the contract but also includes the requirement for subawardees to complete and sign the standard FFATA form. This approach is paired with additional training and education for both BioSTL’s Grant Management personnel, Program Directors, and the leadership team within subawardee organizations, ensuring that all parties are fully aware of the initial and any ongoing reporting requirements. Through the formalized contractual process, BioSTL has implemented enhanced internal controls by requiring supervisory review and approval at multiple levels. Submitted FFATA documentation will undergo review by the Program Director managing the grant, the Director of Grants Management, and the Vice President of Development, ensuring thorough oversight and compliance at each step. To support this process, BioSTL has implemented an Airtable-based compliance reminder system to automate notifications related to FFATA form submissions. Automated reminders will be sent to both pass-through partners and relevant program staff, reminding them to complete the annual FFATA form submission. Notifications will be issued on September 1st as a 30-day advance notice and again on September 15th, with a final submission deadline to BioSTL set for September 30th of each year. These reminders ensure proactive follow-up and help maintain annual compliance. BioSTL will also ensure that both Program Directors and the Grants Department thoroughly review all submitted FFATA documents, reinforcing accuracy and adherence to reporting timelines.

View Audit 333569

Finding 515609 (2023-001)

Significant Deficiency 2023

Kansas Association of Conservation Districts

KS

Procurement, Suspension & Debarment Significant Deficiency Internal Control / Segregation of Duties § 200.319

Management agrees with the findings and recommendation. The District will update its policies and procedures to ensure they meet the Uniform Guidance Requirements. .

View Audit 333385

Finding 515471 (2023-133)

Significant Deficiency 2023

State of Arizona

AZ

Internal Control / Segregation of Duties Eligibility Reporting

Assistance listing number and program name: 93.778 Medicaid Assistance Program (part of the Medicaid Cluster 93.778 COVID-19 Medicaid Assistance Program Agency: Arizona Health Care Cost Containment System (AHCCCS) Name of contact person and title: Jeff Tegen, Assistant Director, AHCCCS Division of B...

Assistance listing number and program name: 93.778 Medicaid Assistance Program (part of the Medicaid Cluster 93.778 COVID-19 Medicaid Assistance Program Agency: Arizona Health Care Cost Containment System (AHCCCS) Name of contact person and title: Jeff Tegen, Assistant Director, AHCCCS Division of Budget and Finance Anticipated completion date: December 31, 2024 Agency’s Response: Concur AHCCCS concurs with the finding in this audit and would like to note this finding is related to no notice of disenrollment being mailed to a deceased member, and not related to enrollment ineligibility. AHCCCS Division of Member and Provider Services (“DMPS”) will identify the standard process for notification that should have been followed for this case. Once the root cause of the issue has been established, AHCCCS will assess current processes and procedures, as appropriate, to address this issue.

View Audit 333243

Finding 514626 (2023-003)

Significant Deficiency 2023

Rape Crisis Center of Collin County

TX

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Finding Number: 2023-003: Allowable Costs – 1 of the 25 payroll transactions tested, the amount of time charged to the grant did not agree wo the employee’s timesheet. Planned Corrective Action: Turning Point has as an established Grant Activity Reports – Time and Effort Recording policy. We will en...

Finding Number: 2023-003: Allowable Costs – 1 of the 25 payroll transactions tested, the amount of time charged to the grant did not agree wo the employee’s timesheet. Planned Corrective Action: Turning Point has as an established Grant Activity Reports – Time and Effort Recording policy. We will ensure strict adherence to our policy by verifying that all hours charged to grants match employee timesheets. Staff will receive additional training on proper reporting procedures, and monthly audits will be conducted to ensure compliance moving forward. Anticipated Completion Date: October 1, 2024 Responsible Contact Person: Tana Rice, Director of Finance

View Audit 332994

Finding 514624 (2023-001)

Significant Deficiency 2023

Rape Crisis Center of Collin County

TX

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Reporting

Finding Number: 2023-001: Allowable Costs – 4 out of the 25 samples tested did not have documented approval from management of the charges on the credit card statement prior to payment. Planned Corrective Action: The Turning Point has an established credit card policy which outlines the appropriate ...

Finding Number: 2023-001: Allowable Costs – 4 out of the 25 samples tested did not have documented approval from management of the charges on the credit card statement prior to payment. Planned Corrective Action: The Turning Point has an established credit card policy which outlines the appropriate approval processes. We have addressed the previous Finance Director’s non-compliance of this policy by providing training on this process to the new Finance Director, have begun implementing regular audits, and ensuring senior leadership has access to all documents needed for approval. Future adherence will be monitored through quarterly reviews and disciplinary action for noncompliance. Anticipated Completion Date: October 1, 2024 Responsible Contact Person: Tana Rice, Director of Finance

View Audit 332994

Finding 514312 (2023-002)

Significant Deficiency 2023

Charlotte Community Health Clinic, Inc.

NC

Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions

2023-002 Significant Deficiency in Internal Controls over Compliance Recommendation: CLA recommends that the sliding fee discount program assessment form is reviewed to endure the proper rate is used for each patient. Documentation of the review should be maintained. Action planned in response to ...

2023-002 Significant Deficiency in Internal Controls over Compliance Recommendation: CLA recommends that the sliding fee discount program assessment form is reviewed to endure the proper rate is used for each patient. Documentation of the review should be maintained. Action planned in response to finding: The Front Desk lead will review the sliding fee discount document and verify accuracy of calculation and sign the application.

View Audit 332576

Finding 514240 (2023-001)

Significant Deficiency 2023

Jewish Family Services of Silicon Valley

CA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

We have received and reviewed the comments in your audit report, which you provided following the audit of our financial statements for the fiscal year ending June 30, 2023. Below is our detailed response to the findings and recommendations: Finding 2023-001: Significant Deficiency in Internal Contr...

We have received and reviewed the comments in your audit report, which you provided following the audit of our financial statements for the fiscal year ending June 30, 2023. Below is our detailed response to the findings and recommendations: Finding 2023-001: Significant Deficiency in Internal Control over compliance related to reporting, specifically the Federal Audit Clearinghouse Data Collection Form - Modified and Repeated Criteria or Specific Requirements: Uniform Guidance 2 CFR 200.512(a) requires recipients expending $750,000 or more in Federal awards during their fiscal year to submit the data collection and reporting package within the earlier 30 calendar days after the receipt of the auditor’s report(s) or nine months after the end of the audit period. Auditor's Recommendation: Harshwal recommends that the Organization (Jewish Family Services of Silicon Valley, JSFSV) evaluate its policies and procedures regarding report submission to ensure the timely submission of all compliance reports. In addition, the Organization should maintain documentation to support the appropriate and timely submission of the single audit (SF-SAC form). Management Response: JFSSV acknowledges the delay in completing the FY23 audit. The unforeseen need for an additional auditor, identified during the FY22 audit process, significantly impacted our timeline. Despite this challenge, JFSSV promptly engaged a new auditing firm to ensure continuity and accuracy in our financial reporting. JFSSV has implemented proactive measures to streamline its audit preparation and submission processes to prevent similar delays in the future. These include enhancing internal review procedures, ensuring clear communication with auditors, and allocating sufficient resources for timely compliance with reporting requirements, federal regulations, and guidelines. JFSSV's progress is as follows: • FY22 audit was completed by June 24, 2023. • FY23 audit is on track for completion by December 2024. • FY24 audit is targeted for completion by March 2025, ensuring compliance with federal reporting timelines. JFSSV is fully committed to maintaining and improving its financial and operational controls. We will continue to monitor corrective actions and adjust our policies and procedures as necessary to prevent similar issues in the future.

View Audit 332447

Corrective Action Plans

Filters