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Finding 501876 (2023-004)
Material Weakness 2023
Kids Above All and Homes for Children Foundation
IL
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.308 § 200.403
Finding 2023‐004 – Material Weakness, Material Noncompliance – Allowable Costs/Activities Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management will improve policies and procedures to record the purchase of gift cards as a prepaid transactions and expense the g...
Finding 2023‐004 – Material Weakness, Material Noncompliance – Allowable Costs/Activities Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management will improve policies and procedures to record the purchase of gift cards as a prepaid transactions and expense the gift cards when all allowable cost criteria are met. We will also get input from our funders when necessary. Proposed Completion Date: October 31, 2024
View Audit 323971 Questioned Costs: $1
Finding 501870 (2023-003)
Material Weakness 2023
Kids Above All and Homes for Children Foundation
IL
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.512
Finding 2023‐003 – Material Weakness, Material Noncompliance – Reporting (Repeat) Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management understands that the data collection was not submitted within 9 months of June 30th year end. Procedures will be implemented...
Finding 2023‐003 – Material Weakness, Material Noncompliance – Reporting (Repeat) Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management understands that the data collection was not submitted within 9 months of June 30th year end. Procedures will be implemented to make sure the audit is completed before the 9‐month deadline. Data collections will then be uploaded to the federal clearing hours before the 9‐ month deadline or within 30 days of the audit report being issued. Proposed Completion Date: March 31, 2025
View Audit 323971
Finding 501864 (2023-003)
Significant Deficiency 2023
Elizabeth Glaser Pediatric Aids Foundation
DC
Questioned Costs Subrecipient Monitoring Period of Performance
2023-003 Internal Controls over Compliance and Compliance with the Period of Performance Compliance Requirement Contact: Sam Kimball Title:  Corporate Controller Phone Number: 202-296-9165 Estimated Completion Date – October 2024 Corrective Action: Management acknowledges the finding and notes that ...
2023-003 Internal Controls over Compliance and Compliance with the Period of Performance Compliance Requirement Contact: Sam Kimball Title:  Corporate Controller Phone Number: 202-296-9165 Estimated Completion Date – October 2024 Corrective Action: Management acknowledges the finding and notes that the costs identified related to a project that ended in March 2023. On October 1, 2023, the Foundation implemented a new ERP system that includes better controls around the period of performance, preventing transactions from being entered after the award end date and/or close out date, reducing the risk of recording transactions to projects outside of the stated period of performance. Therefore, management does not anticipate similar issues around period of performance going forward, as the risks are additionally addressed with the new system design.
View Audit 323960 Questioned Costs: $1
Finding 501841 (2023-002)
Significant Deficiency 2023
Elizabeth Glaser Pediatric Aids Foundation
DC
Questioned Costs Allowable Costs / Cost Principles Reporting
2023-002 Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs/Cost Principles Contact: Sam Kimball Title:  Corporate Controller Phone Number: 202-296-9165 Estimated Completion Date – May 2024 Corrective Action: Management acknowledges the finding a...
2023-002 Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs/Cost Principles Contact: Sam Kimball Title:  Corporate Controller Phone Number: 202-296-9165 Estimated Completion Date – May 2024 Corrective Action: Management acknowledges the finding and notes that there are policies and procedures in place at the Foundation designed to mitigate this risk, as evidenced by the auditors noting no issues in the overwhelming majority of samples selected. In this specific instance, the Foundation overpaid the final invoiced amount and was issued a refund for the difference from the vendor during 2024.
View Audit 323960 Questioned Costs: $1
Finding 501840 (2023-002)
Significant Deficiency 2023
Athens Housing Authority
GA
HUD Housing Programs Special Tests & Provisions Significant Deficiency
2023-002 – Reserve Funds for Replacement Condition: Current year HUD required reserve deposits were not made in accordance with the RCC. Corrective Action Planned: Management is to make the required deposits to get the account funded at a level in compliance with the RCC. Person responsible f...
2023-002 – Reserve Funds for Replacement Condition: Current year HUD required reserve deposits were not made in accordance with the RCC. Corrective Action Planned: Management is to make the required deposits to get the account funded at a level in compliance with the RCC. Person responsible for corrective action: Akinola Popoola, Executive Director Telephone: (256) 232-5300 x 8 Trudi Harris, Property Manager Anticipated Completion Date: Management expects the accounts to be back in compliance by the end of the 2024 fiscal year.
View Audit 323958
Finding 501839 (2023-001)
Significant Deficiency 2023
Athens Housing Authority
GA
HUD Housing Programs Eligibility Reporting
2023-001 - Determination of Contract Rents, Maintenance of Tenant Files Condition: Eligibility recertification procedures required as a part of the annual recertification have not been performed or not performed sufficiently for tenants housed as of December 31, 2023. Corrective Action Planned: ...
2023-001 - Determination of Contract Rents, Maintenance of Tenant Files Condition: Eligibility recertification procedures required as a part of the annual recertification have not been performed or not performed sufficiently for tenants housed as of December 31, 2023. Corrective Action Planned: Staff has worked diligently to get all tenants housed at the Housing Authority recertified with sufficient documentation. Management believes all issues with tenant files to be corrected as of the report date. Staff are to receive continued education training on the operations of the RAD program and the compliance requirements. Person responsible for corrective action: Akinola Popoola, Executive Director Telephone: (256) 232-5300 x 8 Trudi Harris, Property Manager Anticipated Completion Date: Management believes files have been corrected as of the 2023 year-end audit report date.
View Audit 323958
Finding 501838 (2023-002)
Material Weakness 2023
City of Gold Beach
OR
Subrecipient Monitoring Reporting Material Weakness § 200.508 § 200.510
Finding 2023-002 - Schedule of Expenditures of Federal Awards (Material Weakness) CFDA Title and Number 66.468 Drinking Water State Revolving Fund Name of Federal Agency: Environmental Protection Agency Compliance/Internal Control over Compliance: Auditee Responsibilities Criteria: CFR Part 200...
Finding 2023-002 - Schedule of Expenditures of Federal Awards (Material Weakness) CFDA Title and Number 66.468 Drinking Water State Revolving Fund Name of Federal Agency: Environmental Protection Agency Compliance/Internal Control over Compliance: Auditee Responsibilities Criteria: CFR Part 200.508, CFR Part 200.510, Auditee Responsibilities state that the auditee must prepare the Schedule of Expenditures of Federal Awards, which must list individual Federal awards by Federal Agency, including the total Federal awards expended, name of the pass-through entity, CFDA number, and total amount provided to subrecipients. The information contained in the Schedule of Expenditures of Federal Awards should be derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. Condition: The Schedule of Expenditures of Federal Awards (SEFA) was not presented for audit. The City was unaware that funds borrowed through Business Oregon were federally sourced. Cause: The loan documents that were provided to the City were modified and date back several years. No individual, including those employed by the City, project managers engaged by the City, and pass-through managers were apparently aware that the loan proceeds were from federal sources. Consequently, no internal controls were designed or implemented regarding accounting for or preparation of the SEFA. The City did not provide a reconciliation of the expenditures of federal awards with amounts reported on the City’s general ledger. Effect or Potential Effect: Expenditures of federal awards and not be detected and corrected. Because the Auditee’s SEFA was completed incorrectly, and not reconciled to the general ledger the SEFA was materially misstated, prior to auditors’ correction recommendations.   Questioned Cost: No Context: Lack of adequate controls over the Schedule of Expenditures of Federal Awards and related accounting resulted in the following: • No SEFA was originally presented for auditors. • No reconciliation between federal expenditures reported on the GL and the SEFA was presented. Repeat of a Prior-Year Finding: Yes 2022-002 Recommendation: We recommend that the City establish policies and procedures to ensure that all Federal awards are identified and reported accurately on future SEFAs. Internal controls should be designed to prevent, detect, or correct errors in a timely manner by performing periodic reconciliations of the SEFA information to the general ledger throughout the fiscal year. The City should provide appropriate training to staff who are assigned to prepare and review the SEFA. City’s Response: The City acknowledges the deficiencies. Corrective Action Plan: The City will establish policies and procedures to ensure that all Federal awards are identified and reported accurately on future SEFAs. Planned Implementation Date: October 1, 2024 Responsible Person: City Manager
View Audit 323948
Finding 501831 (2023-003)
Significant Deficiency 2023
Town of Salem
NH
Reporting Significant Deficiency Internal Control / Segregation of Duties
The corrective action to be taken will be to develop written policies and procedures related to Federal Awards as required under Uniform Guidance. Expected Completion Date: December 31, 2024. Contact Person: Nicole McGee, Finance Director
The corrective action to be taken will be to develop written policies and procedures related to Federal Awards as required under Uniform Guidance. Expected Completion Date: December 31, 2024. Contact Person: Nicole McGee, Finance Director
View Audit 323932
Finding 501830 (2023-002)
Significant Deficiency 2023
Town of Salem
NH
Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment
The corrective action to be taken will be to created formal policies and procedures to ensure there is a second person involved in the reporting process. Expected Completion Date: December 31, 2024. Contact Person: Nicole McGee, Finance Director
The corrective action to be taken will be to created formal policies and procedures to ensure there is a second person involved in the reporting process. Expected Completion Date: December 31, 2024. Contact Person: Nicole McGee, Finance Director
View Audit 323932
Finding 501829 (2023-004)
Significant Deficiency 2023
Cadence Care Network
OH
Reporting
RECOMMENDATION: MANAGEMENT SHOULD FORMALLY DOCUMENT POLICIES AND PROCEDURES RELATED TO ACCOUNTING AND FINANCIAL REPORTING FOR FEDERAL GRANT REQUIREMENTS AND CONTINUE TO ENHANCE THESE FORMAL PRACTICES AND PROCEDURES ON A REGULAR BASIS AS DETERMINED NECESSARY.
RECOMMENDATION: MANAGEMENT SHOULD FORMALLY DOCUMENT POLICIES AND PROCEDURES RELATED TO ACCOUNTING AND FINANCIAL REPORTING FOR FEDERAL GRANT REQUIREMENTS AND CONTINUE TO ENHANCE THESE FORMAL PRACTICES AND PROCEDURES ON A REGULAR BASIS AS DETERMINED NECESSARY.
View Audit 323929
Finding 501828 (2023-003)
Significant Deficiency 2023
Cadence Care Network
OH
Reporting Matching / Level of Effort / Earmarking
RECOMMENDATION: MANAGEMENT SHOULD ROUTINELY FILE ALL LEASE AGREEMENTS FOR BRIDGES PARTICIPANTS TO ENSURE PROPER COMPLIANCE OVER BRIDGES REPORTING.
RECOMMENDATION: MANAGEMENT SHOULD ROUTINELY FILE ALL LEASE AGREEMENTS FOR BRIDGES PARTICIPANTS TO ENSURE PROPER COMPLIANCE OVER BRIDGES REPORTING.
View Audit 323929
Finding 501827 (2023-002)
Material Weakness 2023
Cadence Care Network
OH
Student Financial Aid Subrecipient Monitoring Allowable Costs / Cost Principles
RECOMMENDATION: MANAGEMENT SHOULD FORMALIZE A SYSTEM OF PROCEDURES AND CONTROLS TO ENSURE THE ORGANIZATION IS PROPERLY TRACKING FEDERAL AWARDS AND COMPLYING WITH ANY APPLICABLE REPORTING REQUIREMENTS AS IT RELATES TO FEDERAL AWARDS RECEIVED.
RECOMMENDATION: MANAGEMENT SHOULD FORMALIZE A SYSTEM OF PROCEDURES AND CONTROLS TO ENSURE THE ORGANIZATION IS PROPERLY TRACKING FEDERAL AWARDS AND COMPLYING WITH ANY APPLICABLE REPORTING REQUIREMENTS AS IT RELATES TO FEDERAL AWARDS RECEIVED.
View Audit 323929
Finding 501826 (2023-001)
Material Weakness 2023
Cadence Care Network
OH
Reporting
RECOMMENDATION: MANAGEMENT SHOULD FORMALIZE MONTHLY ACCOUNTING AND CLOSING PROCEDURES TO INCLUDE RECONCILIATION OF ALL SIGNIFICANT ACCOUNT BALANCES AND TO ENSURE ACCURATE FINANCIAL REPORTING IS BEING MAINTAINED BY THE ORGANIZATION.
RECOMMENDATION: MANAGEMENT SHOULD FORMALIZE MONTHLY ACCOUNTING AND CLOSING PROCEDURES TO INCLUDE RECONCILIATION OF ALL SIGNIFICANT ACCOUNT BALANCES AND TO ENSURE ACCURATE FINANCIAL REPORTING IS BEING MAINTAINED BY THE ORGANIZATION.
View Audit 323929
Finding 501809 (2023-006)
Significant Deficiency 2023
Municipality of Naranjito
PR
Reporting Significant Deficiency
COMMONWEALTH OF PUERTO RICO ...
COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Belinda Álvarez, Finance Director Phone: (787) 869 – 2200 Original Finding Number: 2023-006 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action : The preparation of the financial statements for the fiscal year ending June 30, 2024 has begun. In addition, the progress of the audit will be continuously monitored with the external auditors hired by the Municipality to ensure that they are issued on or before March 30, 2025. Implementation Date: March 31, 2025 Responsible Person: Mrs. Belinda Álvarez - Finance Department Director
View Audit 323896
Finding 501808 (2023-005)
Significant Deficiency 2023
Municipality of Naranjito
PR
Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.328 § 200.329
COMMONWEALTH OF PUERTO RICO ...
COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Belinda Álvarez, Finance Director Phone: (787) 869 – 2200 Original Finding Number: 2023-005 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action : Quarterly Progress Reports for large projects will be prospectively adjusted to reflect expenditures incurred over the reporting period. Implementation Date: March 31, 2025 Responsible Person: Mrs. Belinda Álvarez - Finance Department Director
View Audit 323896
Finding 501806 (2023-004)
Significant Deficiency 2023
Municipality of Naranjito
PR
Subrecipient Monitoring Reporting Significant Deficiency § 200.332
COMMONWEALTH OF PUERTO RICO ...
COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Belinda Álvarez, Finance Director Phone: (787) 869 – 2200 Original Finding Number: 2023-004 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action : The Municipality appointed a person to work on all the required reports. Implementation Date: August 31, 2024 Responsible Person: Mrs. Belinda Álvarez - Finance Department Director
View Audit 323896
Finding 501805 (2023-003)
Significant Deficiency 2023
Municipality of Naranjito
PR
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
COMMONWEALTH OF PUERTO RICO ...
COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Belinda Álvarez, Finance Director Phone: (787) 869 – 2200 Original Finding Number: 2023-003 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action : The personnel in charge of completing the reports understand the reporting requirements. The report that was submitted with the longest delay was due to the fact that we were dealing with Hurricane Fiona and subsequent rain events. We will be reinforcing the accounting area to assign additional personnel who can collaborate in the preparation of these reports within the stipulated time. Implementation Date: March 31, 2025 Responsible Person: Mrs. Belinda Álvarez - Finance Department Director
View Audit 323896
Finding 501802 (2023-004)
Significant Deficiency 2023
Cadence Care Network
OH
Reporting
RECOMMENDATION: MANAGEMENT SHOULD FORMALLY DOCUMENT POLICIES AND PROCEDURES RELATED TO ACCOUNTING AND FINANCIAL REPORTING FOR FEDERAL GRANT REQUIREMENTS AND CONTINUE TO ENHANCE THESE FORMAL PRACTICES AND PROCEDURES ON A REGULAR BASIS AS DETERMINED NECESSARY.
RECOMMENDATION: MANAGEMENT SHOULD FORMALLY DOCUMENT POLICIES AND PROCEDURES RELATED TO ACCOUNTING AND FINANCIAL REPORTING FOR FEDERAL GRANT REQUIREMENTS AND CONTINUE TO ENHANCE THESE FORMAL PRACTICES AND PROCEDURES ON A REGULAR BASIS AS DETERMINED NECESSARY.
View Audit 323884
Finding 501801 (2023-003)
Significant Deficiency 2023
Cadence Care Network
OH
Reporting Matching / Level of Effort / Earmarking
RECOMMENDATION: MANAGEMENT SHOULD ROUTINELY FILE ALL LEASE AGREEMENTS FOR BRIDGES PARTICIPANTS TO ENSURE PROPER COMPLIANCE OVER BRIDGES REPORTING.
RECOMMENDATION: MANAGEMENT SHOULD ROUTINELY FILE ALL LEASE AGREEMENTS FOR BRIDGES PARTICIPANTS TO ENSURE PROPER COMPLIANCE OVER BRIDGES REPORTING.
View Audit 323884
Finding 501800 (2023-002)
Material Weakness 2023
Cadence Care Network
OH
Student Financial Aid Subrecipient Monitoring Allowable Costs / Cost Principles
RECOMMENDATION: MANAGEMENT SHOULD FORMALIZE A SYSTEM OF PROCEDURES AND CONTROLS TO ENSURE THE ORGANIZATION IS PROPERLY TRACKING FEDERAL AWARDS AND COMPLYING WITH ANY APPLICABLE REPORTING REQUIREMENTS AS IT RELATES TO FEDERAL AWARDS RECEIVED.
RECOMMENDATION: MANAGEMENT SHOULD FORMALIZE A SYSTEM OF PROCEDURES AND CONTROLS TO ENSURE THE ORGANIZATION IS PROPERLY TRACKING FEDERAL AWARDS AND COMPLYING WITH ANY APPLICABLE REPORTING REQUIREMENTS AS IT RELATES TO FEDERAL AWARDS RECEIVED.
View Audit 323884
Finding 501799 (2023-001)
Material Weakness 2023
Cadence Care Network
OH
Reporting
RECOMMENDATION: MANAGEMENT SHOULD FORMALIZE MONTHLY ACCOUNTING AND CLOSING PROCEDURES TO INCLUDE RECONCILIATION OF ALL SIGNIFICANT ACCOUNT BALANCES AND TO ENSURE ACCURATE FINANCIAL REPORTING IS BEING MAINTAINED BY THE ORGANIZATION.
RECOMMENDATION: MANAGEMENT SHOULD FORMALIZE MONTHLY ACCOUNTING AND CLOSING PROCEDURES TO INCLUDE RECONCILIATION OF ALL SIGNIFICANT ACCOUNT BALANCES AND TO ENSURE ACCURATE FINANCIAL REPORTING IS BEING MAINTAINED BY THE ORGANIZATION.
View Audit 323884
Finding 501784 (2023-001)
Material Weakness 2023
Aliquippa Municipal Water Authority
PA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303
CONDITION: During my review of the Municipal Water Authority of Aliquippa’s internal controls over federal awards, I noted that the Authority does not have formal written policies and procedures surrounding the management of their federal award funds. Although not all-inclusive, an example of some o...
CONDITION: During my review of the Municipal Water Authority of Aliquippa’s internal controls over federal awards, I noted that the Authority does not have formal written policies and procedures surrounding the management of their federal award funds. Although not all-inclusive, an example of some of the required polices would include written procedures for procurement, conflict of interest, and allowable costs. CRITERIA: Section 2 CFR 200.303 of the Uniform Guidance requires non-federal entities such as the Municipal Water Authority of Aliquippa to maintain effective internal controls over federal awards. In addition, the Uniform Guidance also recommends these internal controls follow guidance in Standards for Internal Control in the Federal Government (the Green Book), issued by the Comptroller General of the United States. RECOMMENDATION: I recommend that the Municipal Water Authority of Aliquippa adopt the required written policies and procedures surrounding the management of federal award funds as prescribed by Section 2 CFR 200.303 of the Uniform Guidance. The focus of these policies and procedures should be to ensure that the Authorityofficials who are responsible for carrying out the objectives of the federal financial award understand 1) the federal statutes, regulations, and terms and conditions of the award, 2) how to evaluate and properly monitor compliance, and 3) the steps to take if noncompliance is identified. MANAGEMENT’S PLANNED CORRECTIVE ACTION: Management of the Authority will begin the process of reviewing Section 2 CFR 200.303 of the Uniform Guidance with the objective of understanding what specific policies and procedures surrounding the management of their federal award funds are required. As recommended, the focus of these policies and procedures will be to ensure that the Authority officials who are responsible for carrying out the objectives of the federal financial award understand 1) the federal statutes, regulations, and terms and conditions of the award, 2) how to evaluate and properly monitor compliance, and 3) the steps to take if noncompliance is identified. The timeframe for researching the required written policies and procedures of the Uniform Guidance, and the development and implementation of these written policies and procedures will cover the period including the last quarter of calendar year 2024 through and including the 2nd quarter of calendar year 2025.
View Audit 323872
Finding 501774 (2023-005)
Material Weakness 2023
Sangamon County, Illinois
IL
Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.308 § 200.309 § 200.403
Low-Income Home Energy Assistance Program (LIHEAP) – Assistance Listing No. 93.568 Recommendation: We recommend the County review its procedures relative to allocating costs to Federal programs, and ensure only cost within the grant period are included. Explanation of disagreement with audit findi...
Low-Income Home Energy Assistance Program (LIHEAP) – Assistance Listing No. 93.568 Recommendation: We recommend the County review its procedures relative to allocating costs to Federal programs, and ensure only cost within the grant period are included. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: County department personnel changes have been implemented which address this deficiency. New department personnel have been properly trained by County Auditor staff as well as State grantor personnel to ensure proper compliance with all program requirements regarding period of performance. Name(s) of the contact person(s) responsible for corrective action: Dave MacDonna, Director of Community Resources. Planned completion date for corrective action plan: July 1, 2024
View Audit 323864 Questioned Costs: $1
Finding 501773 (2023-007)
Material Weakness 2023
Sangamon County, Illinois
IL
Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.303 § 200.329
Low-Income Home Energy Assistance Program (LIHEAP) – Assistance Listing No. 93.568 Recommendation: We recommend the County design controls to ensure the accounting records reconcile to the periodic financial reporting and grant close-out reports and documentation be retained. A detailed, documented...
Low-Income Home Energy Assistance Program (LIHEAP) – Assistance Listing No. 93.568 Recommendation: We recommend the County design controls to ensure the accounting records reconcile to the periodic financial reporting and grant close-out reports and documentation be retained. A detailed, documented review of all reports should occur by someone other than the preparer, to ensure the reports are accurate, supported, and filed timely. No financial activity should be recorded to the project accounting records after the grant close out report package is completed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: County department personnel changes have been implemented which address this deficiency. New department personnel have been properly trained by County Auditor staff as well as State grantor personnel to ensure proper compliance with all program requirements. Community Resources staff have been trained on keeping proper detailed records of all grant reports. Name(s) of the contact person(s) responsible for corrective action: Dave MacDonna, Director of Community Resources. Planned completion date for corrective action plan: July 1, 2024
View Audit 323864
Finding 501772 (2023-006)
Material Weakness 2023
Sangamon County, Illinois
IL
Questioned Costs Cash Management § 200.303 § 200.305
Low-Income Home Energy Assistance Program (LIHEAP) – Assistance Listing No. 93.568 Recommendation: We recommend the County design controls to ensure the accounting records reconcile to the reimbursement request and documentation be retained. Reconciliations should be reviewed and approved by an ind...
Low-Income Home Energy Assistance Program (LIHEAP) – Assistance Listing No. 93.568 Recommendation: We recommend the County design controls to ensure the accounting records reconcile to the reimbursement request and documentation be retained. Reconciliations should be reviewed and approved by an individual other than the preparer at the time of the request and this documentation should be retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: County department personnel changes have been implemented which address this deficiency. New department personnel have been properly trained by County Auditor staff as well as State grantor personnel to ensure proper compliance with all program requirements. Community Resources staff have been trained on keeping proper detailed records of all cash draws. Name(s) of the contact person(s) responsible for corrective action: Dave MacDonna, Director of Community Resources. Planned completion date for corrective action plan: July 1, 2024
View Audit 323864 Questioned Costs: $1
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