Corrective Action Plans

Finding 561162 (2023-001)

Material Weakness 2023

NY

Reporting

Corrective Action Plan For the Year Ended December 31, 2023 Finding Reference Number: 2023‐001 Finding Late submission of reporting package and data collection form. Finding Type Noncompliance of Reporting Agency U.S. Department of Health and Human Services ALN 93.696 Certified Community Behavioral ...

Corrective Action Plan For the Year Ended December 31, 2023 Finding Reference Number: 2023‐001 Finding Late submission of reporting package and data collection form. Finding Type Noncompliance of Reporting Agency U.S. Department of Health and Human Services ALN 93.696 Certified Community Behavioral Health Clinic (CCBHC) Expansion Grants Recommendation SBH should enhance internal control procedures to ensure amounts expended for each federal program are being monitored and to ensure the timely preparation of the Schedule of Expenditures of Federal Awards, as required under the Uniform Guidance. Corrective Action Management agrees that the closing process needs to be improved to allow for timely closing of the general ledger and financial reporting in compliance with federal and other regulatory deadlines. The Finance Department will develop and implement a policy outlining the procedures for compiling the SEFA, including responsibilities, timelines, and required documentation. The Grants Manager will be assigned as the SEFA Coordinator to oversee the preparation and ensure timely completion. The Controller will review the SEFA for accuracy and completeness before submission. A checklist will be used to verify that all federal programs are accounted for and that the report complies with Uniform Guidance. Name of Responsible Person Jeff Gass, Chief Financial Officer Anticipated Completion Date June 30, 2025

View Audit 356746

Finding 561109 (2023-007)

Significant Deficiency 2023

Public Health Institute of Metropolitan Chicago

IL

Subrecipient Monitoring

Condition: PHIMC was not sufficiently monitoring subrecipients and properly documenting applicable monitoring. Corrective Action Taken or Planned: In conjunction with the hiring of a professional services firm for accounting and finance support, PHIMC will evaluate current subrecipient monitoring p...

Condition: PHIMC was not sufficiently monitoring subrecipients and properly documenting applicable monitoring. Corrective Action Taken or Planned: In conjunction with the hiring of a professional services firm for accounting and finance support, PHIMC will evaluate current subrecipient monitoring policies to ensure the policies are comprehensive and executed. Anticipated Date of Completion: December 31, 2025 Name of Contact Person: Karen Reitan, President and Chief Executive Officer Management Response: Management concurs with the finding.

View Audit 356735

Finding 561108 (2023-006)

Significant Deficiency 2023

Public Health Institute of Metropolitan Chicago

IL

Questioned Costs Cash Management

Condition: As a result of transition in the finance department and lack of formal filing procedures, we noted an instance in which the support for a portion of an authorized voucher could not be located. Corrective Action Taken or Planned: In conjunction with the hiring of a professional services f...

Condition: As a result of transition in the finance department and lack of formal filing procedures, we noted an instance in which the support for a portion of an authorized voucher could not be located. Corrective Action Taken or Planned: In conjunction with the hiring of a professional services firm for accounting and finance support, PHIMC will evaluate current record keeping system and ensure supporting information for submitted vouchers is maintained and accessible. Anticipated Date of Completion: December 31, 2025 Name of Contact Person: Karen Reitan, President and Chief Executive Officer Management Response: Management concurs with the finding.

View Audit 356735 Questioned Costs: $1

Finding 561098 (2023-005)

Significant Deficiency 2023

Public Health Institute of Metropolitan Chicago

IL

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.430

Condition: We identified an instance in which a timesheet was not signed off by applicable supervisor and there was no evidence of review. In addition, another instance was identified in which a timesheet was not complete and was missing hours worked. Corrective Action Taken or Planned: Management ...

Condition: We identified an instance in which a timesheet was not signed off by applicable supervisor and there was no evidence of review. In addition, another instance was identified in which a timesheet was not complete and was missing hours worked. Corrective Action Taken or Planned: Management plans to reiterate the applicable policy and ensure timesheets are prepared, reviewed and contain the appropriate approvals. Anticipated Date of Completion: December 31, 2025 Name of Contact Person: Karen Reitan, President and Chief Executive Officer Management Response: Management concurs with the finding.

View Audit 356735

Finding 561097 (2023-004)

Significant Deficiency 2023

Public Health Institute of Metropolitan Chicago

IL

Condition: We identified several instances in which personnel files were missing certain documentation, including pay rates, merit increases, hire dates, etc. Corrective Action Taken or Planned: Management plans to perform a review of all personnel files to ensure the applicable files are complete ...

Condition: We identified several instances in which personnel files were missing certain documentation, including pay rates, merit increases, hire dates, etc. Corrective Action Taken or Planned: Management plans to perform a review of all personnel files to ensure the applicable files are complete and contain current information. Anticipated Date of Completion: December 31, 2025 Name of Contact Person: Karen Reitan, President and Chief Executive Officer Management Response: Management concurs with the finding.

View Audit 356735

Finding 561096 (2023-002)

Significant Deficiency 2023

Public Health Institute of Metropolitan Chicago

IL

Reporting

Condition: PHIMC did not submit its 2023 Data Collection Form and single audit reporting package to the Federal Audit Clearinghouse within the earlier of nine months following its fiscal year end, or 30 days after receipt of the auditors' report. Corrective Action Taken or Planned: Management concu...

Condition: PHIMC did not submit its 2023 Data Collection Form and single audit reporting package to the Federal Audit Clearinghouse within the earlier of nine months following its fiscal year end, or 30 days after receipt of the auditors' report. Corrective Action Taken or Planned: Management concurs and plans to submit the December 31, 2024 data collection form and single audit reporting package on or before September 30, 2025 in conjunction with the hiring of a professional services firm which provides accounting and finance support. Anticipated Date of Completion: December 31, 2025 Name of Contact Person: Karen Reitan, President and Chief Executive Officer Management Response: Management concurs with the finding.

View Audit 356735

Finding 561089 (2023-004)

Significant Deficiency 2023

Aid for Aids of Nevada

NV

Eligibility § 200.303

2023-004 Internal Control Over Eligibility and Compliance Over Eligibility - U.S. Department of Housing and Urban Development, Housing Opportunities for Persons with AIDS, Assistance Listing Number 14.241, Passed Through the City of Las Vegas, Nevada. Criteria: As defined in 2 CFR 200.303, auditee...

2023-004 Internal Control Over Eligibility and Compliance Over Eligibility - U.S. Department of Housing and Urban Development, Housing Opportunities for Persons with AIDS, Assistance Listing Number 14.241, Passed Through the City of Las Vegas, Nevada. Criteria: As defined in 2 CFR 200.303, auditee is required to maintain a system of internal control over compliance designed to provide reasonable assurance that federal award transactions executed are in compliance with the terms and conditions of the federal award. For services to be provided under the Housing Opportunities for Persons with AIDS, individuals requesting services must meet criteria under the grant which includes providing identification and validating proof of HIV/AIDS diagnosis, income, rent or mortgage payment, and need for assistance. A full validation of these criteria is required to be performed for any individual receiving assistance. Condition: Of 21 files selected for individuals who received assistance under the grant, one selection included two copies of the same support for the client’s need for assistance that contained differing amounts for that client’s earnings during the same period which may be indictive of fraud in the application process. No documentation was included in the client file addressing the inconsistency and related risk of fraud for the earnings and the client was determined to be eligible for assistance when the existence of duplicative information that was not addressed or resolved would make it not possible to determine eligibility for this client. Cause: AFAN had designed controls such that each client file would be reviewed by the lead case manager for proper support of eligibility requirements. However, this internal control system did not detect the duplicative eligibility support that may have been indicative of fraud in the application process, nor did the internal control system identify the individual as being ineligible before providing assistance to the individual. Context: Management failed to consistently and effectively perform an internal control to address the risk of ineligible individuals receiving financial assistance. Effect: Failure to properly perform controls over the review of the client files could result in providing assistance to individuals who are not eligible. The allowance of individuals to receive or continue receiving services without ensuring they meet the eligibility criteria is a violation of the terms of the federal grant agreement. Repeat Finding: No Recommendation: We recommend management design and implement a system of internal controls whereby a review of client files to ensure eligibility is properly supported is performed before any grant funds are disbursed and that management ensures proper documentation of this review is maintained to support the performance of the control. Views of Responsible Officials and Planned Corrective Actions: Management intends to put in place additional training for case managers to identify eligibility of clients and ensure proper backup is submitted. Supervisors will ensure all backup is included in the case file before being submitted.

View Audit 356711

Finding 561088 (2023-003)

Material Weakness 2023

Aid for Aids of Nevada

NV

Allowable Costs / Cost Principles § 200.303

2023-003 Internal Controls System Over Allowable Costs. – U.S. Department of Housing and Urban Development, Housing Opportunities for Persons with AIDS, Assistance Listing Number 14.241, Passed Through the City of Las Vegas, Nevada. Criteria: As defined in 2 CFR 200.303, auditee is required to main...

2023-003 Internal Controls System Over Allowable Costs. – U.S. Department of Housing and Urban Development, Housing Opportunities for Persons with AIDS, Assistance Listing Number 14.241, Passed Through the City of Las Vegas, Nevada. Criteria: As defined in 2 CFR 200.303, auditee is required to maintain a system of internal control over compliance designed to provide reasonable assurance that federal award transactions executed are in compliance with the terms and conditions of the federal award. Funds utilized under the Housing Opportunities for Persons with AIDS program are required to be expended on costs consistent with those outlined in 2 CRF 200 Subpart E – Cost Principles, and within the core service categories outlined in the grant agreement. Condition: Of the fourteen request for reimbursement (RFR) forms prepared and submitted to the grantor in order to receive reimbursement for expenditures during the year, seven were not reviewed and signed by the Executive Director. AFAN has designed a control such that a review of each RFR is performed to ensure expenditures are for allowable costs and allowable activities allowed for under the grant. However, this control was not performed consistently. Cause: The internal control system over the assessment of allowable costs was not operating effectively. A review of requests for reimbursement was either not performed or documentation was not maintained to support the appropriateness of expenses allocated to the grant. Context: Management failed to consistently perform an internal control to address the risk of improper expenses being reimbursed by the Organization’s grant. Effect: Not performing a review over the documents and allocations supporting requests for reimbursement for the grant increases the risk that inappropriate costs could be submitted for reimbursement which could be a violation of the terms of the federal grant agreement. Repeat Finding: No Recommendation: We recommend management design and implement a system of internal controls whereby a review of costs and the related supporting schedules being submitted for reimbursement are reviewed on a consistent basis and management ensures proper documentation of this review is maintained to support the performance of the control. Views of Responsible Officials and Planned Corrective Actions: Management will implement a control whereby the Executive Director will review and sign all requests for reimbursement prepared by the Finance Manager for submission. The Executive Director will ensure all backup is included and that all direct costs are approved and allowable prior to submission. Payroll related reimbursements will be reviewed to ensure the individuals included and allocation amongst grants are appropriate and the allocations agree to the final payroll records.

View Audit 356711

Finding 561086 (2023-001)

None 2023

Moses H Cone Memorial Hospital Operating Corporation, Inc.

NC

Questioned Costs Allowable Costs / Cost Principles

We have revised the calculation of the Paid Annual Leave award and verified that it uses the pay rates in effect at the time of the award for all employees. We confirmed that no other expenses for the COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (“Provider Relief F...

We have revised the calculation of the Paid Annual Leave award and verified that it uses the pay rates in effect at the time of the award for all employees. We confirmed that no other expenses for the COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (“Provider Relief Fund”) reporting involved costs subject to similar point in time report parameters. The change to this cost item does not impact the full utilization of the Provider Relief Fund due to the presence of other expenses in the same category along with unreimbursed expenses and unused lost revenues remaining after the funds were exhausted. The discrepancy was due to imprecise instructions in the request for information. In the future, such ad hoc requests and the responsive reports will be verified by the Executive Director of Corporate Accounting before use.

View Audit 356706 Questioned Costs: $1

Finding 561072 (2023-001)

Significant Deficiency 2023

YMCA of Greater San Antonio

TX

Questioned Costs Subrecipient Monitoring

1. The Y has already addressed the disallowed costs with the City of San Antonio and will be deducting those costs from the next quarterly billing on June 20, 2024. 2. Due to accounting staff turnover throughout 2023, our new staff will be attending online trainings offered through the Citys online...

1. The Y has already addressed the disallowed costs with the City of San Antonio and will be deducting those costs from the next quarterly billing on June 20, 2024. 2. Due to accounting staff turnover throughout 2023, our new staff will be attending online trainings offered through the Citys online funding portal before the next billing on June 20, 2024. 3. Knowledge gained by staff through a monitoring visit by the City in January 2024 has provided additional direction as to what expenditures are qualified under the provisions of the federal award. Staff will utilize knowledge gained from this visit to ensure certain components of compensation are excluded from future billings. 4. The Y will develop an invoicing checklist for use by the Senior Accountant that will assist her with ensuring that only approved budgeted expenditures are included in future billings. This checklist will be completed by the Senior Accountant and reviewed and signed by the VPFinance/ Controller before invoice submission to the City.

View Audit 356686 Questioned Costs: $1

Finding 561006 (2023-004)

Material Weakness 2023

Northside Properties, Inc.

FL

HUD Housing Programs Procurement, Suspension & Debarment Material Weakness

Federal Award Findings: Finding 2023-004 Reporting – Late REAC Submission and Late OMB Data Collection Form Submission 14.155 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects 14.195 Section 8 Housing Assistance Payments Program Material Weakness in Inte...

Federal Award Findings: Finding 2023-004 Reporting – Late REAC Submission and Late OMB Data Collection Form Submission 14.155 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects 14.195 Section 8 Housing Assistance Payments Program Material Weakness in Internal Control – Material Noncompliance Condition: The Organization’s annual financial statement data was not submitted within the timeframes specified by HUD. The financial statement data was due by March 31, 2024, but the financials were not issued until May 20, 2025. The Organization was also required to submit the OMB Data Collection Form to the Federal Audit Clearinghouse (“FAC”) by September 30, 2024, but was not filed timely as the audit was completed on May 20, 2025. Auditor’s Recommendation: We recommend that the Organization make every effort to submit its annual financial statement data within the timeframe specified by HUD. Action Taken: The Organization has maintained contact with HUD and prioritized submitting the annual financial statement data after they were informed it was late. Effective Date: May 20, 2025 Contact Information: Kristy Hust, Director of Operations Northside Mental Health Center, Inc. Management Agent 12512 Bruce B Downs Blvd Tampa, FL 33612 (813) 977-8700

View Audit 356648

Finding 561002 (2023-004)

Material Weakness 2023

Cedarville Rancheria

CA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.318

Federal Awards Finding 2023-004: Noncompliance with Federal Award Program Requirements Finding/Condition We noted the following deficiencies: 1. The Rancheria was unable to provide supporting documentation for the allocation of expenditures reported for federal award programs. 2. The Rancheria wa...

Federal Awards Finding 2023-004: Noncompliance with Federal Award Program Requirements Finding/Condition We noted the following deficiencies: 1. The Rancheria was unable to provide supporting documentation for the allocation of expenditures reported for federal award programs. 2. The Rancheria was unable to provide actual time records for employees, supporting payroll expenditures claimed as expenditures for federal award programs. 3. The Rancheria was unable to provide documentation to show that it complied with the procurement standards required in 2 CFR 200.318. Additionally, the Rancheria does not have a procurement policy which complies with those standards. Planned Corrective Action The Rancheria will be updating and implementing policies and procedures to address these risks. Anticipated Completion Date December 31, 2024

View Audit 356634

Finding 561001 (2023-001)

Material Weakness 2023

Cedarville Rancheria

CA

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Federal Awards Finding 2023-001: Tribal Council Leadership & Oversight Finding/Condition Those charged with oversight of the Rancheria’s financial accounting and reporting system have not adequately implemented a system to ensure that it is properly utilized for Rancheria operations. The weaknesse...

Federal Awards Finding 2023-001: Tribal Council Leadership & Oversight Finding/Condition Those charged with oversight of the Rancheria’s financial accounting and reporting system have not adequately implemented a system to ensure that it is properly utilized for Rancheria operations. The weaknesses in the system are as follows: 1. A system has not been completely developed and implemented to allow for centralized grant management, ongoing monitoring of program budgets or other tribal activities. 2. Accurate financial reporting is not being completed for the Tribal Council at regular Council meetings. Planned Corrective Action Governance and management concur with this finding, and are implementing corrective measures. Anticipated Completion Date December 31, 2024

View Audit 356634

Finding 560993 (2023-008)

Significant Deficiency 2023

Heading Home

NM

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303

View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding. Management has reviewed the existing policies and procedures found in Section II Policy #201 of Heading Homes fiscal policies and procedures with appropriate staff and will enforce the ...

View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding. Management has reviewed the existing policies and procedures found in Section II Policy #201 of Heading Homes fiscal policies and procedures with appropriate staff and will enforce the policies and procedures to ensure all invoices and funds requests are properly reviewed and approved prior to processing. All invoices and requests for funds for fiscal year 2024 will be reviewed to ensure the payment request is reasonable and necessary. The invoice or funds request will be signed and dated by the preparer, as well as by the reviewer as evidence of approval for processing the payment. All invoices and funds requests will be maintained in the cloud server in a manner that allows them to be easily retrieved when needed. The disbursements in question were reviewed and found to be to vendors regularly used by Heading Home and Heading Home firmly believes that documentation of approval existed at one point in time. However, with the complete turnover in executive personnel during 2023, and the fact that the prior administration utilized an online system for document storage that the current administration has very little access to, we were unable to locate the approvals for these payments. Management anticipates the above corrective action plan to be fully implemented by June 30, 2024. Personnel responsible for ensuring implementation include Connie Chavez, Chief Executive Officer, Debbie Brickman, Chief Financial Officer, and Armando Sanchez, contract accountants team lead.

View Audit 356632

Finding 560983 (2023-006)

None 2023

Heading Home

NM

Reporting § 200.512

View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals...

View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals who bring extensive knowledge and expertise to their roles. These positions include a new Chief Executive Officer, Director of Operations, Chief Financial Officer, and Director of Human Services. To address challenges in accounting and finance Heading Home has contracted with a local CPA firm specializing in nonprofit accounting and financial reporting to assist the CFO with daily accounting tasks, the monthly close, financial reporting to management and the board of directors, and to facilitate and ensure audits are completed timely each year. The new management group is committed to maintaining a skilled and competent team in key financial roles. Heading Home’s accounting team is now in the process of preparing for the 2024 audit and anticipates the audit to be completed by December 31, 2025. While this will once again result in a late filing, the new management team has made significant strides in a short amount of time and anticipates that the 2025 and all future audits will be submitted on or before the March 31st due date. Management anticipates the above corrective action plan to be fully implemented by March 30, 2026. Personnel responsible for ensuring implementation include Connie Chavez, Executive Director, Debbie Brickman, Chief Financial Officer, and Armando Sanchez, contract accountant team lead.

View Audit 356632

Finding 560978 (2023-005)

Significant Deficiency 2023

Heading Home

NM

Matching / Level of Effort / Earmarking

View of Responsible Official and Corrective Action Plan Heading Home management agrees with this finding and is currently developing controls to ensure compliance with all grant matching requirements. The new controls will address a thorough review of each grant agreement, documentation of matching ...

View of Responsible Official and Corrective Action Plan Heading Home management agrees with this finding and is currently developing controls to ensure compliance with all grant matching requirements. The new controls will address a thorough review of each grant agreement, documentation of matching funds contributed by the organization, including cash contributions, in-kind donations, and volunteer hours, and the method of tracking match progress by either spreadsheet and/or within the accounting system. An appropriate individual will be assigned the responsibility for monitoring compliance and the internal controls over matching compliance including document retention and recordkeeping. Management is confident the match would have been met, but did not maintain the documentation necessary to prove this. Management anticipates the corrective action plan will be fully implemented by July 1, 2025. The personnel responsible for overseeing implementation include Connie Chavez, Chief Executive Officer; Debbie Brickman, Chief Financial Officer; and Armando Sanchez, contract accountant team lead.

View Audit 356632

Finding 560973 (2023-004)

Significant Deficiency 2023

Heading Home

NM

Procurement, Suspension & Debarment § 200.214 § 200.303 § 200.320

View of Responsible Official and Corrective Action Plan Heading Home management agrees with this finding. Management has reviewed existing procurement policies and procedures found in Section III Policy #301 of Heading Home’s fiscal policies and procedures with appropriate staff and will enforce pol...

View of Responsible Official and Corrective Action Plan Heading Home management agrees with this finding. Management has reviewed existing procurement policies and procedures found in Section III Policy #301 of Heading Home’s fiscal policies and procedures with appropriate staff and will enforce policies and procedures to ensure competitive bids are obtained where required. Management has also reviewed the existing suspension and debarment policies and procedures found in Section III Policy #302 with appropriate staff, and which require vendors to be reviewed on the SAM website, to ensure they have not been suspended or debarred. Although this review was conducted after the fact, each of the five vendors noted in this finding has since been reviewed on the SAM website, and none of them returned a notice of suspension or debarment. Management is in the process of reviewing all vendors paid $10,000 or more against the SAM website and will ensure all vendors are checked against the website who currently meet this requirement, as well as for those anticipated to meet this threshold. Proof of the SAM website review and approval will be maintained in each vendor file. Management reviewed the above mentioned vendors and noted none of them were suspended or debarred. Circumstantial evidence consisting of emails leads the organization to believe bids/quotes were in fact solicited but the actual procurement packets could not be located due to the extensive turnover in management during 2023. Management anticipates the above corrective action plan will be fully implemented by September 30, 2025. The personnel responsible for overseeing implementation include Connie Chavez, Chief Executive Officer; Debbie Brickman, Chief Financial Officer; and Armando Sanchez, contract accountant team lead.

View Audit 356632

Finding 560856 (2023-002)

Significant Deficiency 2023

Tnkids Nutrition

TN

Reporting

he Organization agrees with the auditor’s finding and will take actions to ensure that future documentation and reporting meets the standards required.

View Audit 356610

Finding 560855 (2023-001)

None 2023

Tnkids Nutrition

TN

The Organization agrees with the auditor’s finding and will take actions to ensure that future forms are filed timely.

View Audit 356610

Finding 560844 (2023-005)

Significant Deficiency 2023

Beaufort Jasper Hampton Comprehensive Services, Inc.

SC

Cash Management Reporting Matching / Level of Effort / Earmarking

We concur with the auditor's findings. We submitted the annual financial report during the period expense reimbursement was received instead of submitting it for the budget periods that ended. We are developing and implementing a grant reporting calendar listing federal financial report (FFR) due da...

We concur with the auditor's findings. We submitted the annual financial report during the period expense reimbursement was received instead of submitting it for the budget periods that ended. We are developing and implementing a grant reporting calendar listing federal financial report (FFR) due dates for all federal grants. We will use the automated alerts from the grants management system to track and remind staff of upcoming reporting deadlines. Lastly, we will maintain audit-ready documentation of each FFR submission.

View Audit 356598

Finding 560843 (2023-004)

Significant Deficiency 2023

Beaufort Jasper Hampton Comprehensive Services, Inc.

SC

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

We concur with the auditor's findings. The Organization engaged a single contractor for services but did not maintain the necessary supporting documentation to demonstrate that the suspension and debarment verification procedures, as outlined in our procurement policy were conducted prior to securin...

We concur with the auditor's findings. The Organization engaged a single contractor for services but did not maintain the necessary supporting documentation to demonstrate that the suspension and debarment verification procedures, as outlined in our procurement policy were conducted prior to securing the services. We will update and revise our procurement policies to align with 2 CFR 200 standards. Lastly, we will develop templates for purchase justifications, bid evaluations, suspension/debarment checks, and cost/price analysis. We will ensure the use of this documentation is enforced across all departments.

View Audit 356598

Finding 560797 (2023-005)

Material Weakness 2023

International Association of Forensic Nurses, Inc.

MD

Material Weakness Reporting

Action Taken: • We are producing a timetable and posting it to calendars of the filing dates of all key reports to the relevant authorities and are circulating it widely to all executives including the Board and Finance Committee. • This recommendation is also supported by the work undertaken on inv...

Action Taken: • We are producing a timetable and posting it to calendars of the filing dates of all key reports to the relevant authorities and are circulating it widely to all executives including the Board and Finance Committee. • This recommendation is also supported by the work undertaken on invoice approval, monthly review of financials and updates on the policy on Grants and Federal Awards. • We are also in the process of recruiting a new full-time Finance Director.

View Audit 356575

Finding 560796 (2023-002)

Material Weakness 2023

International Association of Forensic Nurses, Inc.

MD

Questioned Costs Material Weakness

Action Taken • Updated the Association’s financial processes and guidelines around invoice approval. • Made better use of the AP/Invoice management system (bill.com) to ensure invoices are routed to the correct approvers and to the correct ledger accounts. • Simplified the chart of accounts to provi...

Action Taken • Updated the Association’s financial processes and guidelines around invoice approval. • Made better use of the AP/Invoice management system (bill.com) to ensure invoices are routed to the correct approvers and to the correct ledger accounts. • Simplified the chart of accounts to provide less scope for error. • Now preparing financial statements monthly, instead of quarterly and comparing variances against prior month and monthly budget, which will generate any anomalies.

View Audit 356575 Questioned Costs: $1

Finding 560795 (2023-001)

Material Weakness 2023

International Association of Forensic Nurses, Inc.

MD

Questioned Costs Internal Control / Segregation of Duties Material Weakness

Action Taken: Management has implemented the following measures to address the issue and prevent future occurrences: • Improved the segregation of duties between the approval, recording and the booking of all expense transactions. • Automated the uploads of credit card transactions directly into the...

Action Taken: Management has implemented the following measures to address the issue and prevent future occurrences: • Improved the segregation of duties between the approval, recording and the booking of all expense transactions. • Automated the uploads of credit card transactions directly into the accounting system to prevent any manual manipulation and reconciled the transactions to the statements. • Updated the Association policies around vendor management and allowable/non allowable operating expenses. • We terminated the employee prior to discovering the fraud.

View Audit 356575 Questioned Costs: $1

Finding 560794 (2023-001)

Significant Deficiency 2023

City of Waukesha

WI

Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.327

Program 66.958 Water Infrastructure Finance and Innovation Award No: WIFIA-N18147WI Award Year: 2023 Finding 2023-001: Procurement policy and related contract Repeat finding of 2022-001Waukesha Water utility management has worked closely with WIFIA to craft contracts that include all necessary lan...

Program 66.958 Water Infrastructure Finance and Innovation Award No: WIFIA-N18147WI Award Year: 2023 Finding 2023-001: Procurement policy and related contract Repeat finding of 2022-001Waukesha Water utility management has worked closely with WIFIA to craft contracts that include all necessary language prior to releasing RFPs for construction contracts. WIFIA was presented all service contracts to review prior to reimbursements received in fiscal year 2023. The finance department is working to update the procurement policy to ensure necessary federal language is included. The finance department will also work with service contractors to execute contract addendums

View Audit 356566

Corrective Action Plans

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