Corrective Action Plans

2023-003 Property and Equipment Management Responsible Person: Ronald McNair, Executive Director The Inventory tracking sheet did not contain all required asset information and was not properly reconciled to property records. Corrective Action Plan: Executive Director, Ronald McNair has requested he...

2023-003 Property and Equipment Management Responsible Person: Ronald McNair, Executive Director The Inventory tracking sheet did not contain all required asset information and was not properly reconciled to property records. Corrective Action Plan: Executive Director, Ronald McNair has requested help in this manner from T&TA. Executive Director, Ronald McNair has hired a Facilities Manager to work with Fiscal staff to ensure any purchase, construction or renovation activities that occur throughout the fiscal year are recorded and added to the inventory schedule and supporting documentation for each transaction is submitted and filed in the Finance Department. This schedule will include a listing of all real property and details for each site, including acquisition cost, renovation and/or new construction, as well as the dates and source of funds expended. Once updated, the schedule will be reviewed and approved by the Executive Director. Monthly audits by Facilities Manager and Fiscal Officer will be conducted to ensure compliance. The Fiscal Officer and Board Directors will conduct quarterly and year end audits to ensure that requirements are met. The Corrective Action will commence Effective September 10, 2024; and shall be completed by May 31, 2025.

View Audit 325085

Finding 503072 (2023-007)

Material Weakness 2023

Point of Freedom

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512

Finding 2023-007: Timely Submission of Single Audit Report (SAR) and Document Collection Form (DCF) To eliminate this finding recurring in future periods, POF will create an internal Annual Audit Plan (AAP), identifying required tasks, deliverables, due dates, and responsible internal and external ...

Finding 2023-007: Timely Submission of Single Audit Report (SAR) and Document Collection Form (DCF) To eliminate this finding recurring in future periods, POF will create an internal Annual Audit Plan (AAP), identifying required tasks, deliverables, due dates, and responsible internal and external personnel for each task. POF’s AAP will include five-six (5-6) months' lead time prior to future mandatory submission dates. Simultaneously, POF will communicate the AAP timelines with the Audit Engagement Partner to ensure audit staffing continuity and availability. POF will achieve accurate, complete, and timely future SAR and DCF submissions through incorporating these process improvements along with strengthening its internal controls, gaining experience in its first two Single Audits, and in acquiring an understanding of the Auditor’s role in verifying compliance and the adequacy of related supporting documentation.

View Audit 325057

Finding 503071 (2023-006)

Material Weakness 2023

Point of Freedom

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring Eligibility

Finding 2023-006 Supporting Documents for Eligibility Requirements During September 2024, POF updated its Housing Procedures Manual in compliance with Section 200.303 of Uniform Guidance and Ohio Recovery House Regulations. This document now more fully addresses, among other things, eligibility and...

Finding 2023-006 Supporting Documents for Eligibility Requirements During September 2024, POF updated its Housing Procedures Manual in compliance with Section 200.303 of Uniform Guidance and Ohio Recovery House Regulations. This document now more fully addresses, among other things, eligibility and required minimum documentation standards. POF has already begun to build individual client files to retain and periodically update these required supporting documents for all Its affected residential clients.

View Audit 325057

Finding 503070 (2023-005)

Material Weakness 2023

Point of Freedom

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.1 § 200.303

Finding 2023-005 Accuracy of Federal Reports POF's initial and current exposure a few months later to Single Audit compliance requirements have sharpened its focus on the need to purposefully identify and maintain corroborating evidence regarding its timely submission and acceptance by each of the ...

Finding 2023-005 Accuracy of Federal Reports POF's initial and current exposure a few months later to Single Audit compliance requirements have sharpened its focus on the need to purposefully identify and maintain corroborating evidence regarding its timely submission and acceptance by each of the respective funding sources. While POF believes that all these reporting requirements were timely met and accepted by all funding sources, It did not consistently maintain either the report itself, or the related documentation such as copies of the emails sent or the associated read-receipts as evidence of these reports. Effective July 1, POF routinely and consistently accumulated and organized these documents as well as ancillary evidence of their transmission to, receipt by, and acknowledgement of acceptance by the federal agency. POF will be more diligent in its transmissions to funders. POF noted that the 2022 Closeout Report was inexplicably re-submitted instead of the correct 2023 Closeout Report. This is unacceptable, and POF will add a second set of reviews by a second person to improve quality control in this area. As necessary, POF will seek professional education and advice in implementing policies, practices, and procedures in addition to those already described herein.

View Audit 325057

Finding 503069 (2023-004)

Material Weakness 2023

Point of Freedom

OH

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.516

Finding 2023-004 Adequate Allowable Cost Documentation As indicated in the 2022 POFCAP response to Finding 2022-003, and as reiterated herein, POF began to implement additional internal control procedures and practices effective July 1, 2024, to ensure that underlying cost documentation is adequate...

Finding 2023-004 Adequate Allowable Cost Documentation As indicated in the 2022 POFCAP response to Finding 2022-003, and as reiterated herein, POF began to implement additional internal control procedures and practices effective July 1, 2024, to ensure that underlying cost documentation is adequate, reasonable, and complete in accordance with 2 CFR Part 200 Subpart E and other regulatory requirements. More specifically, vendor invoices as of that date and related supporting documents such as weekly meeting reports and sign-in sheets are being scanned and retained electronically. As in 2022, the contact information from the 2023 weekly reports was transmitted to either Wright State University or The Ohio State University for data mining purposes. On July 22, 20224, the POF Board of Directors unanimously adopted the POF Record Retention Policy, as recommended by the auditors. The Board also unanimously adopted a Code of Conduct along with Conflict of Interest, and Whistleblower policies as further evidence of their commitment to instituting policies and procedures designed to strengthen internal controls and comply with federal regulations. Questioned Cost Totaling $19,179 Effective July 1, 2024, POF's new internal control policies, and procedures will eliminate or drastically reduce future discrepancies of this nature.

View Audit 325057 Questioned Costs: $1

Finding 503062 (2023-004)

None 2023

Breakthrough Charter School

AL

Questioned Costs Procurement, Suspension & Debarment § 200.320

Implementation of plan of action - Management will review its procurement policies to ensure that the School complies with 2 CFR 200.320 of the Uniform Guidance. Implementation date - Anticipated completion October 15, 2024. Persons responsible for the implementation - The Board of Directors and H...

Implementation of plan of action - Management will review its procurement policies to ensure that the School complies with 2 CFR 200.320 of the Uniform Guidance. Implementation date - Anticipated completion October 15, 2024. Persons responsible for the implementation - The Board of Directors and Head of School.

View Audit 325032 Questioned Costs: $1

Finding 503061 (2023-003)

Significant Deficiency 2023

Breakthrough Charter School

AL

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Implementation of plan of action - Management will review control policies to ensure that approvals of purchases are documented prior to disbursement of federal funds. Implementation date - Complete as of June 30, 2024. Persons responsible for the implementation - The Board of Directors and Head o...

Implementation of plan of action - Management will review control policies to ensure that approvals of purchases are documented prior to disbursement of federal funds. Implementation date - Complete as of June 30, 2024. Persons responsible for the implementation - The Board of Directors and Head of School.

View Audit 325032

Finding 503060 (2023-002)

None 2023

Breakthrough Charter School

AL

Questioned Costs Special Tests & Provisions

Implementation of plan of action - Management will review its policies and procedures ensuring proper documentation is collected to satisfy requirements to comply with 34 CFR section 222.196(a) of the Uniform Guidance. Implementation date - Anticipated completion October 15, 2024. Persons responsib...

Implementation of plan of action - Management will review its policies and procedures ensuring proper documentation is collected to satisfy requirements to comply with 34 CFR section 222.196(a) of the Uniform Guidance. Implementation date - Anticipated completion October 15, 2024. Persons responsible for the implementation - The Board of Directors and Head of School.

View Audit 325032 Questioned Costs: $1

Finding 503059 (2023-001)

Significant Deficiency 2023

Breakthrough Charter School

AL

Reporting

Implementation of plan of action - Management will work with the auditors for timely completion of the audit and filing of the Data Collection Form. Implementation date - Anticipated completion October 15, 2024. Persons responsible for the implementation - The Board of Directors and Head of School...

Implementation of plan of action - Management will work with the auditors for timely completion of the audit and filing of the Data Collection Form. Implementation date - Anticipated completion October 15, 2024. Persons responsible for the implementation - The Board of Directors and Head of School.

View Audit 325032

Finding 503058 (2023-005)

Material Weakness 2023

Village of Leesburg

OH

Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.319 § 200.320

Incorporate a Federal Procurement Policy (Res # 24-11)

View Audit 325029

Finding 503057 (2023-004)

Material Weakness 2023

Village of Leesburg

OH

Procurement, Suspension & Debarment

Incorporate a Federal Procurement Policy (Res # 24-11)

View Audit 325029

Finding 503055 (2023-003)

Material Weakness 2023

Village of Leesburg

OH

Cash Management Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.328 § 200.329

Reporting was corrected through the ODOD

View Audit 325029

Finding 503039 (2023-003)

Significant Deficiency 2023

Family Service Center of Galveston County

TX

Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Family Service Center recognizes the important of signed and approved timesheets. Family Service Center has upgraded the agency payroll system which includes submitting and approving timesheets electronically. This will mitigate missing signatures for approval on timesheets by employees and supervis...

Family Service Center recognizes the important of signed and approved timesheets. Family Service Center has upgraded the agency payroll system which includes submitting and approving timesheets electronically. This will mitigate missing signatures for approval on timesheets by employees and supervisor.

View Audit 325016

Finding 503038 (2023-002)

Significant Deficiency 2023

Family Service Center of Galveston County

TX

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Family Service Center will thoroughly test all calculations in forms to verify the accuracy. Lock formulas feature will be utilized in excel based forms to ensure the formulas are not inadvertently changed.

View Audit 325016

Finding 503037 (2023-001)

Significant Deficiency 2023

Family Service Center of Galveston County

TX

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

Family Service Center recognizes the important of a complete and accurate SEFA. Family Service Center will thoroughly review all federal and state award contracts to insure accurate and correct CFDA numbers are recorded properly on the SEFA

View Audit 325016

Finding 503036 (2023-009)

Material Weakness 2023

County of Orangeburg

SC

Procurement, Suspension & Debarment Subrecipient Monitoring

In fiscal year 2023, this function was the responsibility of the Grants Administrator. However, because of the high turn-over rate with this position, this finding was the result of a management oversight. The County has added the Procurement Director’s position to the contact of person(s) responsib...

In fiscal year 2023, this function was the responsibility of the Grants Administrator. However, because of the high turn-over rate with this position, this finding was the result of a management oversight. The County has added the Procurement Director’s position to the contact of person(s) responsible for this action. The current Procurement Director began employment with the County in October 2023.

View Audit 325007

Finding 503035 (2023-008)

Material Weakness 2023

County of Orangeburg

SC

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

The County is in the process of hiring a Grants Administrator who will be responsible for the allowable cost compliance requirement of State and Local Fiscal Recovery (SLFRF). The Grants Administrator, along with the Chief Financial Officer and Financial Services Division Director will review and up...

The County is in the process of hiring a Grants Administrator who will be responsible for the allowable cost compliance requirement of State and Local Fiscal Recovery (SLFRF). The Grants Administrator, along with the Chief Financial Officer and Financial Services Division Director will review and update the policies and procedures to ensure all internal controls are being followed in order to be compliant with the Uniform Guidance and SLFRF Program.

View Audit 325007

Finding 503005 (2023-005)

Significant Deficiency 2023

City of Commerce

CA

Procurement, Suspension & Debarment

Finding 2023-005 Procurement and Suspension and Debarment – Internal Control and Compliance over Suspension and Debarment The City will ensure, before contracting, that none of its vendors are suspended, debarred, ineligible, or voluntarily excluded from participating in federally assisted transact...

Finding 2023-005 Procurement and Suspension and Debarment – Internal Control and Compliance over Suspension and Debarment The City will ensure, before contracting, that none of its vendors are suspended, debarred, ineligible, or voluntarily excluded from participating in federally assisted transactions or procurements. To accomplish this, the City will verify that the vendors are not excluded or disqualified by checking SAM exclusions (at SAM.gov), collecting a certification, or adding a clause or condition to the covered transaction. As a best practice, the City will print the screen with the search results to include in the award or procurement file or to have a checklist noting when the SAM.gov was reviewed. If the City becomes aware after the vendor award that an excluded party is participating in a covered transaction, the City shall promptly inform the FTA regional office in writing of this information. Responsible Person: Director of Transportation Expected Implementation Date: July 1, 2024

View Audit 324949

Finding 503004 (2023-002)

Material Weakness 2023

Logan County

OH

Student Financial Aid Allowable Costs / Cost Principles Cash Management

The fiscal department staff will compare the SACWIS placement cost report with billing. If any discrepancy occurs the fiscal department staff will confirm with the caseworker of the case for correct number of days. The fiscal department will verify the reimbursement report for accuracy.

View Audit 324945

Finding 503002 (2023-001)

Material Weakness 2023

Logan County

OH

Cash Management

Fiscal Supervisor will review ORC and Federal Guidelines to ensure any draws paid forward to cover future invoices is done when the invoice is received and ensure prompt payment within the ten days max allowable.

View Audit 324945

Finding 502973 (2023-001)

Significant Deficiency 2023

Grace House INC

MS

Subrecipient Monitoring Cash Management Material Weakness

Views of Responsible Officials and Planned Corrective Action – Grace House has created and will implement the following new controls: a) Every reimbursement request made by any employee will require approval from the Executive Director, Assistant Director, or board of directors vote where appropriat...

Views of Responsible Officials and Planned Corrective Action – Grace House has created and will implement the following new controls: a) Every reimbursement request made by any employee will require approval from the Executive Director, Assistant Director, or board of directors vote where appropriate. b) For rental invoices, the immediate supervisor must approve all rental invoices for payment processing before being submitted to the administrative office. If the immediate supervisor is absent, the invoice must be approved by the Executive Director or Assistant Director. c) When a new client invoice is submitted for approval for an existing approved landlord, the invoice along with the traditional client identifying information will be reviewed by both the immediate supervisor and the Executive Director.d) When a new client invoice is submitted for approval for a new landlord, the invoice will be reviewed by both the immediate supervisor and the Executive Director. Each invoice requires a W9 form to validate the legal name, property records verifying ownership matching the legal name on the W9, a picture ID of the individual listed on the W9, and a copy of the agreement if a property management company is listed on the W9 instead of an individual. e) All new clients and landlords will be researched through an investigative software to prove there is no evidence of false identity. f) Grace House has contracted an independent certified fraud investigator to conduct periodic reviews for compliance with fraud prevention policies at least semiannually but beginning quarterly through 2025

View Audit 324929

Finding 502962 (2023-005)

Significant Deficiency 2023

Campbell County

WY

Subrecipient Monitoring § 200.331

Community Services Block Grant, ALN 93.569 Condition/Cause/Context: The County did not follow the documented policy or procedure for evaluating potential subgrantees’ risk of noncompliance prior to award of subgrants for purposes of determining the appropriate subrecipient monitoring. The County wa...

Community Services Block Grant, ALN 93.569 Condition/Cause/Context: The County did not follow the documented policy or procedure for evaluating potential subgrantees’ risk of noncompliance prior to award of subgrants for purposes of determining the appropriate subrecipient monitoring. The County was not aware of their own policy and requirements of Uniform Guidance related to pass-through entities” responsibility to perform and retain written risk assessment as part of subrecipient monitoring. The County does have a policy in place in conformity with Federal Uniform Guidance criteria relating to evaluating the risk of noncompliance prior to awarding subgrants. However, the policy was not followed during the fiscal year under audit. Views of Responsible Officials and Planned Corrective Action: The Campbell County Board of Commissioners concur with this finding and the related audit recommendation. Campbell County perpetually evaluates, updates, and compiles formal written policies and procedures for grants administration. The grants administration policy is consistent with the requirements of Uniform Guidance, as documented within the previously compiled and adopted County Uniform Guidance implementation package. In response to the criteria and condition of the finding regarding the written risk assessment was performed for the overall program and for the subrecipients. However, the written formal documentation was not retained for three of the four subrecipients through oversight. Formal checklists will be compiled and maintained within each grant file to ensure compliance with Guidance and retention of relevant documentation. The following individuals can be contacted for further information: Commissioner’s Office: Shelly Edwards, Chief Finance Executive, Sandra Beeman, Administrative Director and Kristin Young, Grants Management Specialist

View Audit 324926

Finding 502958 (2023-004)

Material Weakness 2023

Campbell County

WY

Internal Control / Segregation of Duties Reporting

Internal Controls Over the Bank Account Reconciliation of the General County Condition/Cause/Context: The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that a...

Internal Controls Over the Bank Account Reconciliation of the General County Condition/Cause/Context: The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. According to our auditors, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Views of Responsible Officials and Planned Corrective Action: The Campbell County Board of Commissioners will request from the Treasurer’s Office a presentation of monthly reconciliation on all County bank accounts, including supporting documentation, to the Board as evidence of completion, approval, and enforcement of accountability. Internal controls and written policies and procedures over monthly bank reconciliation preparation and bank account maintenance will be significantly strengthened and expanded to include a multi-layer monitoring and review process to ensure timely and accurate reconciliations, consistent with the underlying accounting records within the Tyler Technologies financial management system utilized by the county. The following individuals can be contacted for further information: Treasurer’s Office: Rachael Knust, County Treasurer and Darcy Goni, Accounting Manager Commissioner’s Office: Shelly Edwards, Chief Finance Executive and Sandra Beeman, Administrative Director

View Audit 324926

Corrective Action Plans

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