Corrective Action Plans

Finding 400585 (2023-001)

Significant Deficiency 2023

CO

Questioned Costs Reporting Significant Deficiency

Significant Deficiency in Internal Control 2023-001 Reporting Repeat finding from prior year: Yes Finding Summary: – The Program requires the Authority to prepare and provide quarterly financial status reports to the granting agency. Responsible Individuals: Housing and Community Investment Director...

Significant Deficiency in Internal Control 2023-001 Reporting Repeat finding from prior year: Yes Finding Summary: – The Program requires the Authority to prepare and provide quarterly financial status reports to the granting agency. Responsible Individuals: Housing and Community Investment Director, Housing Compliance Manager, Accounting Supervisor Corrective Action Plan: Quarterly reports were completed during the audit. Organizationally we need to develop a routing sheet for these awards so employees are informed of the requirements before and after contract execution. Anticipated Completion Date: April 30, 2024

View Audit 308635

Finding 400568 (2023-002)

Significant Deficiency 2023

6 Stones Mission Network

TX

Reporting Internal Control / Segregation of Duties Significant Deficiency

Finding 2023-002: Reporting - significant deficiency in internal controls over compliance and compliance finding. Management Response 6 Stones Mission Network will follow 2 CFR Part 200 reporting requirements by: • Creating a reporting timeline from the grant award document and presenting to the 6 S...

Finding 2023-002: Reporting - significant deficiency in internal controls over compliance and compliance finding. Management Response 6 Stones Mission Network will follow 2 CFR Part 200 reporting requirements by: • Creating a reporting timeline from the grant award document and presenting to the 6 Stones Board of Directors Finance Committee. • Providing monthly status updates on the ongoing reporting until the project and all reporting tasks are completed.

View Audit 308626

Finding 400563 (2023-007)

Significant Deficiency 2023

City of Nogales Arizona

AZ

Questioned Costs Procurement, Suspension & Debarment Reporting

2022 – 007 – Reporting Recommendation: The City of Nogales should enhance and/or modify existing controls over reporting to in order to prevent reporting noncompliance and ensure adherence to all grant guidance requirements. Explanation of disagreement with audit finding: There is no disagreement wi...

2022 – 007 – Reporting Recommendation: The City of Nogales should enhance and/or modify existing controls over reporting to in order to prevent reporting noncompliance and ensure adherence to all grant guidance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Corrective Action Plan: The City will work with all departments that have grants to ensure that all grants are reporting based on grant requirements. Names of contact person(s) responsible for corrective action: Mr. Roy Bermudez, City Manager Anticipated Completion Date: June 30, 2025

View Audit 308606

Finding 400539 (2023-001)

Significant Deficiency 2023

The Community Action Agency of Western Connecticut, Inc.

CT

Questioned Costs Eligibility Significant Deficiency

Low-Income Home Energy Assistance– Assistance Listing No. 93.568 Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated timely and correctly. Explanation of dis...

Low-Income Home Energy Assistance– Assistance Listing No. 93.568 Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated timely and correctly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: If a household member is removed from the energy application, the Energy Staff will be required to double check the income guidelines and the household composition to make sure that wrong benefits are not given to clients. With the updates to the energy software system, the awards will be based on the new household composition. In addition, when staff encounter this situation, they will have the ability to manually cancel the award and recertify the application in order to approve the correct award amount. Name(s) of the contact person(s) responsible for corrective action: Michelle James Planned completion date for corrective action plan: May 21, 2024 If the Department of Health & Human Services has questions regarding this plan, please call Michelle James at (203) 744-4700.

View Audit 308559 Questioned Costs: $1

Finding 400526 (2023-004)

Significant Deficiency 2023

Ellsworth Municipal Hospital

IA

Questioned Costs Reporting Significant Deficiency § 200.303

Provider Relief Fund/American Rescue Plan – Assistance Listing No. 93.498 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/uses of funds and a...

Provider Relief Fund/American Rescue Plan – Assistance Listing No. 93.498 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/uses of funds and an individual reviewing and approving that expenditure/use. We also recommend for any formal reporting required under federal awards that there be a formal review process where an individual is reviewing and approving the report who did not prepare the report. Documentation of review and approval should be retained in both cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: New policy and process will be implemented by new CFO to ensure approval processes and expenditures of all federal awards. Reconciliations and other required documents for use and submission of federal funds will be reviewed with CFO, Accounting Manager and CEO. New policy and process including checklist was targeted to be implemented by new CFO (February 1st, 2023), however this process change has already been completed as of October 28th, 2022. By having a formal process for federal awards will ensure approval process and expenditures of all federal awards. Reconciliations and other required documents for use and submission of federal funds. Name(s) of the contact person(s) responsible for corrective action: Shane Coughenour, CFO Planned completion date for corrective action plan: December 31, 2023

View Audit 308528

Finding 400459 (2023-004)

Significant Deficiency 2023

Pioneer Housing Development Inc. Dba John Paul Apartments 092-11212

MN

Special Tests & Provisions Questioned Costs Significant Deficiency

Finding 2023-004 Special Tests and Provisions Noncompliance and Significant Deficiency in Internal Control over Compliance U.S. Department of Housing and Urban Development CFA #14.134 Section 207 Insured Loan Balance Finding Summary: Upon termination of lease, Minnesota statutes require that the Pro...

Finding 2023-004 Special Tests and Provisions Noncompliance and Significant Deficiency in Internal Control over Compliance U.S. Department of Housing and Urban Development CFA #14.134 Section 207 Insured Loan Balance Finding Summary: Upon termination of lease, Minnesota statutes require that the Project refund tenant security deposits within 21 days of termination of tenancy. The Project did not pay out one deposit within the 21 day requirement for termination of tenancy. Responsible Individuals: Kevin Rymanowski, SVP, Finance/CFO Corrective Action Plan: Management agrees with the finding and will work to refund tenant security deposits within 21 days of termination of tenancy. Anticipated Completion Date: December 31, 2024

View Audit 308479

Finding 400390 (2023-003)

Significant Deficiency 2023

North Country Healthcare, Inc.

NH

HUD Housing Programs Reporting Significant Deficiency

Recommendation: We recommend that management update its portal reporting with HRSA and notify the agency that an update should have been made to its required reporting to show conformity with reporting requirements. View of Responsible Officials: Management will work to update past reporting to ...

Recommendation: We recommend that management update its portal reporting with HRSA and notify the agency that an update should have been made to its required reporting to show conformity with reporting requirements. View of Responsible Officials: Management will work to update past reporting to HRSA, along with maintaining required supporting documentation, as well as track any required adjustments needed for future Provider Relief Fund and American Rescue Plan Rural Distributions distributions in case there is any additional required reporting in the future.

View Audit 308439

Finding 400377 (2023-002)

Significant Deficiency 2023

United Way of King County

WA

Questioned Costs Special Tests & Provisions Allowable Costs / Cost Principles

Finding 2023-002 Recommendation: We recommend the Organization enforce its policies for retention and review of records for each person enrolled in the program. Corrective Action: Management agrees with the recommendation. Corrective action taken includes preparation of and communication of standard...

Finding 2023-002 Recommendation: We recommend the Organization enforce its policies for retention and review of records for each person enrolled in the program. Corrective Action: Management agrees with the recommendation. Corrective action taken includes preparation of and communication of standard operating procedures for enrollment, payroll set up, and member service agreement document review and retention. In addition, program management staff will conduct a secondary review of biweekly program payroll prior to submission, to ensure wage rate compliance with member service agreements. The issues identified in the finding all occurred before corrective action was taken in March of 2023. Person(s) Responsible for Corrective Action: Elizabeth StoDomingo, Chief Human Resources Officer, Corey Taylor Payroll Manager, Tamarack Randall, Director of Financial and Housing Stability; Regina Malveaux, Chief Impact Officer, Cheyenne Stolmeier, Community Services; National Service Program Manager, AmeriCorps. Anticipated Completion Date: March 31, 2023, already in effect.

View Audit 308418

Finding 400312 (2023-001)

Significant Deficiency 2023

Los Angeles Regional Food Bank

CA

Questioned Costs Eligibility Significant Deficiency

Finding 2023-001: Eligibility Finding Type: Significant Deficiency in Internal Controls over Compliance Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) and the Food Distribution Cluster (10.565, 10.568,...

Finding 2023-001: Eligibility Finding Type: Significant Deficiency in Internal Controls over Compliance Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) and the Food Distribution Cluster (10.565, 10.568, 10.569). Criteria: Per 7 CFR 251.5(c), a state agency may delegate to one or more eligible recipient agencies with which the state agency enters into an agreement the responsibility for the distribution of commodities and administrative funds. Per the State’s agreement with the Food Bank, the Food Bank shall submit household reports monthly. Condition and context: As part of our eligibility testing, and in order to determine whether the onsite check-in forms were complete, we agreed the onsite check-in forms for our eligibility selections to the household distribution reports. For six out of the 38 statistically valid samples, the number of unduplicated households serviced on the check-in forms did not agree to the household distribution reports. This condition was noted for five out of 11 months selected for completeness. Cause: The Food Bank did not have controls in place to ensure the accuracy of the Household Participation reports. Effect: The number of eligible households that received food distributions was not accurately reported to the State. Questioned Costs: None. Repeat finding: No. Recommendation: We recommend that the Food Bank implement controls to ensure the accuracy of the Household Participation report.Management Response and Planned Corrective Action: The Agency Relations Management team created a procedure to ensure all agency and program TEFAP household distribution reports are accurately entered into the CDSS reporting platform. The TEFAP Specialist will run a CERES report by the 5th of every month showing all agencies and programs that received TEFAP the previous month. This report will be used as the checklist to ensure a TEFAP report is received and that the household information gets entered into the CDSS household reporting platform. Once the TEFAP Specialist enters the reports into the CDSS platform, the Agency Relations Specialist will double-check the entered entries in the CDSS platform against the agency/program report to ensure accuracy before the CDSS portal is locked for the month. In order to ensure the effectiveness of these procedures, the Agency Relations Supervisor will audit 25 reports randomly every month. The Agency Relations Supervisor will review the audit results with the Agency Relations Manager on a monthly basis. For the Food Bank’s TEFAP direct to individuals programs, the Programs Coordinator will tally all TEFAP food recipients from the TEFAP sign-in sheets and complete the HHP TEFAP report form. Before submitting the TEFAP HHP report to the TEFAP Specialist, a different Programs Coordinator will double-check the total number of persons served from the TEFAP sign-in sheets and verify the HHP TEFAP report form is correct. After the second check is completed, the Programs Coordinator will send the monthly LARFB TEFAP reports via email to the TEFAP Specialist with a copy to the Programs Manager and Programs Director. The Agency Relations Manager will oversee the processes completed by the Agency Relations Supervisor, TEFAP Specialist, and Agency Relations Specialist assigned to these procedural tasks. The Programs Manager will oversee the work of the Programs Coordinators for the Food Bank’s direct to individuals programs. We will implement this corrective action on or before June 30, 2024. Individuals responsible for corrective action: Elizabeth Cervantes – Sr. Director of Product Acquisition and Agency Relations 323.974.0073 Hilda Ayala – Sr. Director of Programs & Policy 323.353.0114 Steven Meisberger – Chief Financial Officer 323.318.0319

View Audit 308402

Finding 400304 (2023-001)

Significant Deficiency 2023

Housing Authoirty of the City of Salem

OR

Questioned Costs HUD Housing Programs Significant Deficiency

Federal Award Findings and Questioned Costs Finding 2023-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Programs Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Sta...

Federal Award Findings and Questioned Costs Finding 2023-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Programs Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were failed inspections that did not pass reinspection within 30 days without penalty. Context: There were approximately 794 failed inspections during the audit period. Of a sample size of twenty-five (25) failed inspections, three (3) failed inspections did not pass reinspection within 30 days. HAP was not abated nor was the tenant evicted. Our sample size is statistically valid. Known Questioned Costs: $2,113 Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly performed HQS inspections in compliance with program requirements following the expiration of HUD waivers as a result of insufficient staffing. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement a corrective action plan that will assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: Since the discovery of this issue, the Housing Authority has changed its inspection extension documentation process to ensure that formal documentation, including the expiration date of any approved extension, is included with inspection paperwork. The Authority accepts the recommendation of the auditor and will update its Housing Choice Voucher Administrative Plan to define a clear process and timeline for extending and documenting the inspection compliance period for both property owners and program participants. Such changes will be effective with the October 1, 2024 Administrative Plan. The Authority will ensure enforcement of Housing Quality Standards (or any subsequent replacement). Melanie Fletcher, Assistant Housing Administrator of Operations, is responsible for implementing this corrective action by September 30, 2024. Schedule of Prior Year Audit Findings Finding 2022-001: Observation: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Status: This finding has been resolved. Finding 2022-002: Observation: Based upon inspection of the Authority’s files and on discussion with management, there were failed inspections that did not pass reinspection within 30 days without penalty. Status: This finding remains open. See finding 2023-001.

View Audit 308395 Questioned Costs: $1

Finding 400294 (2023-001)

Significant Deficiency 2023

Philadelphia Corporation for Aging

PA

Reporting Significant Deficiency Questioned Costs § 200.512

Finding 2023-001 Reporting - Significant Deficiency in Internal Control Condition and Effect: The single audit of the Philadelphia Corporation for Aging (the Corporation) federal awards for the year ended June 30, 2023 was not completed within the nine months following the period-end and as a result...

Finding 2023-001 Reporting - Significant Deficiency in Internal Control Condition and Effect: The single audit of the Philadelphia Corporation for Aging (the Corporation) federal awards for the year ended June 30, 2023 was not completed within the nine months following the period-end and as a result, the Corporation did not submit its single audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirements. This is a recurring finding from the prior year. View of Responsible Officials and Planned Corrective Action: The Corporation will review all government programs and related activities subject to the Uniform Guidance process to identify where automation can be better utilized to increase timing of information gathering. Cross training of all federal statutes, regulations, terms, and conditions of federal awards will be instituted to enable knowledge sharing amongst management team members. Our accounting manager will work to gain familiarity of federal award compliance rules and regulations and document as part of PCA Policy manual and will implement procedures to ensure timely filing.

View Audit 308388

Finding 400216 (2023-003)

Significant Deficiency 2023

Wyandot, Inc.

KS

Questioned Costs Cash Management Eligibility

Corrective Actions Taken or Planned: Going forward for payments, under the direction of the Executive Director, Rachel Erpelding, the Kim Wilson Housing Staff will sign-off on the access database check request sheets and have the Executive Director provide her physical signature as written evidence ...

Corrective Actions Taken or Planned: Going forward for payments, under the direction of the Executive Director, Rachel Erpelding, the Kim Wilson Housing Staff will sign-off on the access database check request sheets and have the Executive Director provide her physical signature as written evidence of the review and approval process for housing payments. For drawdowns, beginning July 2023, the Director of Fiscal Services, Linnea Cullumber, implemented a monthly reconcile process between the housing check payment requests and grant billing drawdown support provided by the Kim Wilson Housing Staff. The accounting staff now reconcile the payment and drawdown support, then retain the email correspondence supporting the drawdown process providing confirmation of review and approval. Rachel Erpelding, Executive Director of Kim Wilson Housing, and Linnea Cullumber, Director of Fiscal Services are responsible for this corrective action plan. The anticipated completion date is 3/31/24.

View Audit 308340

Finding 400215 (2023-002)

Significant Deficiency 2023

Wyandot, Inc.

KS

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking

Corrective Actions Taken or Planned: Under the direction of the Executive Director, Rachel Erpelding, the Grant Specialist with Kim Wilson Housing is responsible for collecting data and tracking the grant match total in the housing access database. During the fiscal year ended June 30, 2023, there ...

Corrective Actions Taken or Planned: Under the direction of the Executive Director, Rachel Erpelding, the Grant Specialist with Kim Wilson Housing is responsible for collecting data and tracking the grant match total in the housing access database. During the fiscal year ended June 30, 2023, there wasn’t a 2nd level physical signature of approval on the match tracking documents. Going forward, the Grant Specialist will print and sign the match tracking document and the Executive Director will approve the printed tracking sheet from the housing database. Rachel Erpelding, Executive Director of Kim Wilson Housing, is responsible for this corrective action plan. The anticipated completion date is 3/31/24.

View Audit 308340

Finding 400184 (2023-002)

Significant Deficiency 2023

City of Prichard

AL

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

a. Implement a three-way match process for all invoices, where the purchase order, receiving report, and vendor invoice are matched and verified before payment is processed. b. Utilize invoice tracking and payment monitoring systems to identify and prevent duplicate payments. c. Establish a centra...

a. Implement a three-way match process for all invoices, where the purchase order, receiving report, and vendor invoice are matched and verified before payment is processed. b. Utilize invoice tracking and payment monitoring systems to identify and prevent duplicate payments. c. Establish a centralized accounts payable function with clear policies and procedures for processing vendor payments. d. Conduct regular audits or reviews of vendor payments to identify and investigate any potential duplicate payments. e. Implement system controls or automated checks to flag potential duplicate invoices or payments based on criteria such as vendor, invoice number, amount, or date range. f. Provide training to accounts payable staff on the importance of detecting and preventing duplicate payments, as well as the procedures for investigating and resolving any identified instances. g. Maintain a comprehensive vendor master file with accurate and up-to-date information to prevent duplicate vendor records, which can lead to duplicate payments.

View Audit 308321 Questioned Costs: $1

Finding 400119 (2023-003)

Significant Deficiency 2023

The University of West Alabama

AL

Student Financial Aid Cash Management Significant Deficiency

Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions. Corrective Action Plan The University is in the process of revising its procedures and documentation for the reconciliation of the Federal Pell Grant in order to meet compliance accord...

Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions. Corrective Action Plan The University is in the process of revising its procedures and documentation for the reconciliation of the Federal Pell Grant in order to meet compliance according to 34 CFR 668.171. The University would like to note that while adequate documentation was not maintained, the reconciliations were being done with a matching ending balance at year end. Anticipated Completion Date: May 31, 2024 Contact Person(s): William Washburn, Interim Director of Financial Aid

View Audit 308242

Finding 400118 (2023-002)

Significant Deficiency 2023

The University of West Alabama

AL

Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking

Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions. Corrective Action Plan The University is in the process of reviewing and modifying its procedures for calculation Federal Pell Grant awards in order to meet compliance according to 34 ...

Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions. Corrective Action Plan The University is in the process of reviewing and modifying its procedures for calculation Federal Pell Grant awards in order to meet compliance according to 34 CFC 690 80. A nticipated Completion Date: May 31, 2024 Contact Person(s): William Washburn, Interim Director of Financial Aid

View Audit 308242

Finding 400108 (2023-001)

Significant Deficiency 2023

Dauphin County Victim/witness Assistance Program

PA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.430

CORRECTIVE ACTION PLAN April 1, 2024 Victim/Witness Assistance Progam respectfully submits the following corrective action plan for the year ended December 31, 2023. Cognizant or Oversight Agency for Audit: Commonwealth of Pennsylvania Commission on Crime and Delinquency Name and address of in...

CORRECTIVE ACTION PLAN April 1, 2024 Victim/Witness Assistance Progam respectfully submits the following corrective action plan for the year ended December 31, 2023. Cognizant or Oversight Agency for Audit: Commonwealth of Pennsylvania Commission on Crime and Delinquency Name and address of independent public accounting firm: Hamilton & Musser, PC 176 Cumberland Parkway Mechanicsburg, PA 17055 Audit Period: January 1, 2023 – December 31, 2023 The finding from the December 31, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. Findings – Financial Statement Audit #2023-001 – Significant Deficiency – Authorization and Approval Procedural Controls Recommendation We recommend delegating the approval of the Executive Director’s timesheet to another member of management involved in regular office procedures. View of responsible officials and planned corrective action Effective immediately, the Assistant Director signs the biweekly timesheets of the Executive Director. Findings – Federal Award Programs Audit See Finding 2023-001 If the Commonwealth of Pennsylvania Commission on Crime and Delinquency has questions regarding this plan, please call Victim/Witness Assistance Program Executive Director Amy Rosenberry at 717-780-7078. Sincerely, Amy Rosenberry Executive Director

View Audit 308216

Finding 400104 (2023-002)

Significant Deficiency 2023

Hoosac Valley Regional School District

MA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Planned Corrective Action: The District will require all contractors & subcontractors to submit wage records with their invoice to ensure that prevailing wage was paid to their employees for all jobs exceeding $2,000 in order for invoices to be paid.

View Audit 308215 Questioned Costs: $1

Finding 400037 (2023-002)

Significant Deficiency 2023

Path

WA

Subrecipient Monitoring Reporting Questioned Costs

Finding 2023-002 PATH’s Response and Corrective Action Plan Auditor’s recommendation is that PATH update our internal system parameters to ensure awards in closeout status are part of FFATA submissions going forward, with which PATH’s management agrees and has implemented. Following is a timeline do...

Finding 2023-002 PATH’s Response and Corrective Action Plan Auditor’s recommendation is that PATH update our internal system parameters to ensure awards in closeout status are part of FFATA submissions going forward, with which PATH’s management agrees and has implemented. Following is a timeline documenting implementation of the corrective action plan. Action Responsible staff member Due date PATH has updated internal system parameters to include awards in closeout status. Global Grants and Contracts Manager Completed (Q1 2024)

View Audit 308200

Finding 400004 (2023-001)

Significant Deficiency 2023

City of Green River

WY

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.512

The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the a...

The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.

View Audit 308186

Finding 399980 (2023-004)

Significant Deficiency 2023

Survivors of Torture, International

CA

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

Finding: 2023-004 Name of Contact Person: Heather Rayback, Finance Manager Corrective Actions: As stated in finding 2023-001, management will implement internal control procedures to ensure accurate allocations of federal expenditures. Management will enroll in training for SEFA preparation to bette...

Finding: 2023-004 Name of Contact Person: Heather Rayback, Finance Manager Corrective Actions: As stated in finding 2023-001, management will implement internal control procedures to ensure accurate allocations of federal expenditures. Management will enroll in training for SEFA preparation to better grasp federal award regulations and compliance. Proposed Completion Date: 31 August 2024

View Audit 308146

Finding 399954 (2023-002)

Significant Deficiency 2023

Northfield Healthy Community Initiative

MN

Cash Management Significant Deficiency

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-002 Friends, Family, Neighbors – Assistance Listing No. 93.575 Recommendation: The Organization should retain documentation of approval of indirect cost calculations Explanation of disagreement with the finding: T...

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-002 Friends, Family, Neighbors – Assistance Listing No. 93.575 Recommendation: The Organization should retain documentation of approval of indirect cost calculations Explanation of disagreement with the finding: There is no disagreement with the audit finding. Action taken in response to finding: Reimbursement requests including the calculated indirect costs will be reviewed and approved by the Finance Director prior to submission. Email and other associated documentation will be maintained in a designated folder. Name of contact person responsible for corrective action: Sandy Malecha, Executive Director Planned completion date for corrective action plan: May 2024

View Audit 308111

Finding 399941 (2023-008)

Significant Deficiency 2023

Council on Substance Abuse Ncadd

AL

Questioned Costs Cash Management Significant Deficiency § 200.302

Finance staff will review grant budget simultaneously as costs are invoiced for reimbursement. Additionally, Finance staff will receive training on grant budgeting including federal grant regulations and requirements. Expected completion date: July 2024

View Audit 308093 Questioned Costs: $1

Finding 399939 (2023-007)

Significant Deficiency 2023

Council on Substance Abuse Ncadd

AL

Questioned Costs Reporting Significant Deficiency § 200.328 § 200.329

The Council disputes this finding and did have a system in place to document program participant enrollment and received services participant's file records and sign-in sheets. Due to the number of various kinds of services an individual received in a month, services and activities sign-in sheets...

The Council disputes this finding and did have a system in place to document program participant enrollment and received services participant's file records and sign-in sheets. Due to the number of various kinds of services an individual received in a month, services and activities sign-in sheets had to be used to prevent duplication of counting for program reports Regarding reports, the organization does use its email system involving multiple employees to prepare, review, approve, and submit reports which involves the Executive Director or Grants Manager submitting final reports. A new form was created to include a final sign-off by the Executive Director to indicate approval of reports. However, this was not accepted as sufficient by the auditor. Per new grant reporting regulations, at the recommendation of the auditor, staff will establish a shared Adobe document system to allow for the collection of staff signatures and approvals at all levels before each report is submitted. These signatures and approval document will be attached to submitted reports for review. Expected completion date: July 2024

View Audit 308093

Finding 399929 (2023-003)

Significant Deficiency 2023

Plymouth County, Iowa

IA

Internal Control / Segregation of Duties Reporting Significant Deficiency

Instances of Significant Deficiency: 2023-003: Criteria: The County is responsible for maintaining proper controls over programs to provide for proper reporting requirements. Condition: During our review of internal control procedures over the Coronavirus State and Local Recovery funds, we identifie...

Instances of Significant Deficiency: 2023-003: Criteria: The County is responsible for maintaining proper controls over programs to provide for proper reporting requirements. Condition: During our review of internal control procedures over the Coronavirus State and Local Recovery funds, we identified that the required quarterly and annual report for the County’s project and expenditures were not completed correctly. Cause: This reporting requirement was not met due to an oversight of management. Potential Effect: The funding could be disallowed. Recommendation: The County should continue to review their reporting requirements to ensure that the appropriate reports get filed on a timely basis. Client Response: We will correctly report expenditures on the next report to be filed and will review our procedures for ensuring that the annual reports are accurate.

View Audit 308077

Corrective Action Plans

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