Corrective Action Plans

Finding 555629 (2023-010)

Material Weakness 2023

NY

Reporting

The Vice President of Administrative Services will seek to add staff to the finance department to support grant initiatives. During FY 24‐25 a grant policy will be developed and effort be made to communicate each grant initiative as it becomes available, to the Executive Council. This process and st...

The Vice President of Administrative Services will seek to add staff to the finance department to support grant initiatives. During FY 24‐25 a grant policy will be developed and effort be made to communicate each grant initiative as it becomes available, to the Executive Council. This process and staffing update will help the college provide more detail, accuracy and controls over grants. This will be accomplished by 8‐1‐2025.

View Audit 354200

Finding 555628 (2023-009)

Significant Deficiency 2023

Sullivan County Community College

NY

Student Financial Aid Matching / Level of Effort / Earmarking

The College will continue to liquidate Perkins loans and verify all information received from the loan servicer is accurate. A reconcile of the information will be reviewed upon receiving this information from the loan servicer. This will be accomplished by 8/31/24.

View Audit 354200

Finding 555627 (2023-008)

Material Weakness 2023

Sullivan County Community College

NY

Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

The Vice President of Administrative Services will seek to add staff to the finance department to support grant initiatives. During FY 24‐25 a grant policy will be developed and effort be made to communicate each grant initiative as it becomes available, to the Executive Council. This process and st...

The Vice President of Administrative Services will seek to add staff to the finance department to support grant initiatives. During FY 24‐25 a grant policy will be developed and effort be made to communicate each grant initiative as it becomes available, to the Executive Council. This process and staffing update will help the college provide more detail, accuracy and controls over grants. This will be accomplished by 8/31/24.

View Audit 354200

Finding 555618 (2023-001)

Material Weakness 2023

Okanogan County

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles

The County did experience issues with the reporting portal for these funds. When we requested assistance, we received generic responses and little assistance from the Treasury. It wasn’t until November 2024 that we were finally able to gain the assistance we needed to gain full access to the Treas...

The County did experience issues with the reporting portal for these funds. When we requested assistance, we received generic responses and little assistance from the Treasury. It wasn’t until November 2024 that we were finally able to gain the assistance we needed to gain full access to the Treasury portal as well as some guidance on the reports. On January 1, 2025, the Treasury provided guidance that is helpful to us in understanding the reporting requirements. Now that we have the access and guidance we need, all reports will be submitted accurately and on time.

View Audit 354181

Finding 555602 (2023-005)

Significant Deficiency 2023

Red River Regional Council

ND

Contact Person – Dawn Mandt Corrective Action Plan – The Council will ensure records are reconciled and available for audit within a timely manner of year end. Completion Date – Ongoing.

View Audit 354111

Finding 555586 (2023-010)

Material Weakness 2023

City of Espanola

NM

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.327

2023‐010 Procurement (Material Weakness/ Material Non‐Compliance): Since taking office in fiscal year 2024, the current Finance Director has implemented a Standard Operating Procedure (SOP) in alignment with the Procurement Policy adopted in 2022 to ensure compliance with the State Procurement Code,...

2023‐010 Procurement (Material Weakness/ Material Non‐Compliance): Since taking office in fiscal year 2024, the current Finance Director has implemented a Standard Operating Procedure (SOP) in alignment with the Procurement Policy adopted in 2022 to ensure compliance with the State Procurement Code, internal controls, and the proper segregation of duties in procurement. This SOP outlines the specific roles and responsibilities of the Certified Procurement Officer (CPO), Finance Director, City Manager, and City Council when applicable in the procurement process. In addition, a procurement workflow has been created to be utilized by the (CPO) to ensure compliance with the City of Espanola’s procurement policy, the State Procurement Code, and appropriate checks and balances at varying thresholds. The (CPO) is responsible for ensuring all policies and state procurement laws are followed throughout the process. Additionally, all documentation from initiation to the issuance of a Purchase Order (PO) is retained electronically in a complete packet for record-keeping and audit purposes. In order to address direct payment voucher controls, the City has restricted the use of direct payment vouchers for high-volume purchases. All procurements must follow the purchase order process, unless an exception is authorized in accordance with policy. The finance department has also implemented issuing procurement violations to any department head or staff who authorizes a purchase in the absence of an approved purchase order, which aligns with the 2022 Adopted Procurement Policy. By enforcing these measures, the City ensures procurement policy compliance, transparency, and financial accountability, thereby addressing the audit findings and preventing future violations.

View Audit 354071

Finding 555585 (2023-009)

Material Weakness 2023

City of Espanola

NM

Reporting Procurement, Suspension & Debarment Cash Management § 200.328

2023‐009 Reporting Annual Project and Expenditures Report (Material Weakness): The City did complete the Project and Expenditures Report but just not timely as a result of staff turnover during the actual fiscal year. Since taking office in fiscal year 2024, the current Finance Director has prioriti...

2023‐009 Reporting Annual Project and Expenditures Report (Material Weakness): The City did complete the Project and Expenditures Report but just not timely as a result of staff turnover during the actual fiscal year. Since taking office in fiscal year 2024, the current Finance Director has prioritized compliance with federal reporting requirements. As of fiscal year 2025, all required project and expenditures reporting has been completed and submitted in accordance with U.S. Department of Treasury guidelines. To prevent future occurrences, the Finance Department has implemented internal controls ensuring multiple staff members are responsible for federal reporting. Specifically, both the Finance Director and the Financial Analyst now share the responsibility and authority to complete and submit these annual reports. This new process ensures continuity in reporting, even in the event of staff turnover, and strengthens the City’s commitment to compliance with federal funding requirements. In addition, The City’s Procurement officer now maintains responsibility for grants from award to reversion date. A tracking file is maintained for all active grants at the point it is awarded, expended, and reimbursement received to ensure this process is properly managed. Additionally, the Finance Director oversees this responsibility so there are now multiple controls to ensure timely completion.

View Audit 354071

Finding 555580 (2023-008)

None 2023

City of Espanola

NM

Reporting § 200.50

2023-008 Single Audit Report Submission (Noncompliance) (Repeat/Modified): The City is working to get current with the accounting processes and financials that would enable the timely performance of the annual financial audit. The Director of Finance has contracted a public accounting firm for assis...

2023-008 Single Audit Report Submission (Noncompliance) (Repeat/Modified): The City is working to get current with the accounting processes and financials that would enable the timely performance of the annual financial audit. The Director of Finance has contracted a public accounting firm for assistance to accelerate this process and ensure future timely audit completion. In addition, the Finance Department has implemented multiple monthly and annual reconciliation processes to ensure the general ledger is accurate and financial operations sound. Training of City staff on completion of monthly processes is ongoing and will continue with oversight by the Director of Finance.

View Audit 354071

Finding 555575 (2023-007)

Material Weakness 2023

City of Espanola

NM

Reporting

2023-007 Timely Preparation of the Schedule of Expenditures of Federal Awards (Material Weakness) (Repeat/Modified): The City did complete the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023 (fiscal year 2023.) The schedule was complete, and no modifications were n...

2023-007 Timely Preparation of the Schedule of Expenditures of Federal Awards (Material Weakness) (Repeat/Modified): The City did complete the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023 (fiscal year 2023.) The schedule was complete, and no modifications were noted as a result of audit procedures to the completeness and accuracy of the SEFA. The preparation of the SEFA not being completed timely was a result of staff turnover during fiscal year 2023. The City’s Procurement officer now maintains responsibility for grants from award to reversion date. A tracking file is maintained for all active grants at the point of award, expenditure, and reimbursement.

View Audit 354071

Finding 555514 (2023-010)

Significant Deficiency 2023

Sacramento Housing and Revelopment Agency

CA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

Recommendation: We recommend that the Agency reviews the controls in place to ensure that wage rate requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent a recurrence of the issue, we b...

Recommendation: We recommend that the Agency reviews the controls in place to ensure that wage rate requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent a recurrence of the issue, we began implementing a corrective action plan. Specifically, we are enhancing our internal controls and began developing a comprehensive technical procedure manual that will serve as a detailed guide that provides a clear reference for Procurement and Program Administration to ensure consistency, compliance. Name(s) of the contact person(s) responsible for corrective action: Christine Weichert, Director of Development Planned completion date for corrective action plan: December 31, 2025

View Audit 354004

Finding 555512 (2023-009)

Significant Deficiency 2023

Sacramento Housing and Revelopment Agency

CA

Questioned Costs Matching / Level of Effort / Earmarking

Recommendation: We recommend that the Agency reviews the controls in place to ensure that earmarking requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent a recurrence of the issue, we ...

Recommendation: We recommend that the Agency reviews the controls in place to ensure that earmarking requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent a recurrence of the issue, we began implementing a corrective action plan. A comprehensive review of current processes and internal controls related to earmarking requirements will be conducted by the Program Manager. Based on the findings of the review, policies and procedures will be updated to clearly define responsibilities and steps necessary to ensure compliance with earmarking requirements. Targeted training will be provided to relevant staff to ensure understanding of earmarking requirements and updated procedures. Regular monitoring and periodic internal compliance reviews will be implemented to ensure continued adherence to earmarking rules. Name(s) of the contact person(s) responsible for corrective action: Christine Weichert, Director of Development Planned completion date for corrective action plan: December 31, 2025

View Audit 354004 Questioned Costs: $1

Finding 555503 (2023-008)

Significant Deficiency 2023

Sacramento Housing and Revelopment Agency

CA

Subrecipient Monitoring Reporting

Community Development Block Grants/Entitlements – Assistance Listing No. 14.218 Recommendation: We recommend that the Agency provide additional training to program managers regarding the reporting requirements of the grant to ensure compliance requirements are met. Explanation of disagreement wit...

Community Development Block Grants/Entitlements – Assistance Listing No. 14.218 Recommendation: We recommend that the Agency provide additional training to program managers regarding the reporting requirements of the grant to ensure compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent a recurrence of the issue, we have implemented a comprehensive corrective action plan. Specifically, our federal program manager has completed appropriate HUD training and updated Federal Programs Desk Guide to ensure the inclusion of language regarding requirements of the Federal Funding Accountably and Transparency Act. Detailed supporting documentation can be found at the following link: https://sachousing.box.com/s/bakb9wcaxqo33cpsoq348es91nwqncaq Name(s) of the contact person(s) responsible for corrective action: Irene De Jong, DIRECTOR OF FINANCE Planned completion date for corrective action plan: December 31, 2025

View Audit 354004

Finding 555501 (2023-007)

Material Weakness 2023

Sacramento Housing and Revelopment Agency

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Emergency Solutions Grants Program – Assistance Listing No. 14.231 Recommendation: We recommend that the Agency reviews the controls in place to ensure that subrecipient payments are paid timely and within program requirements. Explanation of disagreement with audit finding: There is no disagreeme...

Emergency Solutions Grants Program – Assistance Listing No. 14.231 Recommendation: We recommend that the Agency reviews the controls in place to ensure that subrecipient payments are paid timely and within program requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent a recurrence of the issue, we began implementing a corrective action plan. Specifically, we are enhancing our internal controls and began developing a comprehensive technical procedure manual that will serve as a detailed guide that provides a clear reference for finance and accounting staff to ensure consistency, compliance and efficiency in financial operations. Additionally, as SHRA is filling vacancies due to significant turnover across the entire Finance Department, specific training is provided to new employees in the following areas: • Building HOME • Capital Fund • CDBG • Continuum of Care • Developing a Cost Allocation Plan • Financial Management Part I and Part II (for CPD programs) • HCV Two Year Tool • IDIS • Mainstream Vouchers • Overview of Asset Management • PHA Financial Management Name(s) of the contact person(s) responsible for corrective action: Irene De Jong, DIRECTOR OF FINANCE Planned completion date for corrective action plan: December 31, 2025

View Audit 354004

Finding 555500 (2023-006)

Significant Deficiency 2023

Sacramento Housing and Revelopment Agency

CA

Questioned Costs Period of Performance Subrecipient Monitoring

Recommendation: We recommend that management ensure that internal controls are in place and operating effectively for period of performance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent...

Recommendation: We recommend that management ensure that internal controls are in place and operating effectively for period of performance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent a recurrence of the issue, we began implementing a corrective action plan. Specifically, we are enhancing our internal controls and began developing a comprehensive technical procedure manual that will serve as a detailed guide that provides a clear reference for finance and accounting staff to ensure consistency, compliance and efficiency in financial operations. Additionally, as SHRA is filling vacancies due to significant turnover across the entire Finance Department, specific training is provided to new employees in the following areas: • Building HOME • Capital Fund • CDBG • Continuum of Care • Developing a Cost Allocation Plan • Financial Management Part I and Part II (for CPD programs) • HCV Two Year Tool • IDIS • Mainstream Vouchers • Overview of Asset Management • PHA Financial Management Name(s) of the contact person(s) responsible for corrective action: Irene De Jong, DIRECTOR OF FINANCE Planned completion date for corrective action plan: December 31, 2025

View Audit 354004 Questioned Costs: $1

Finding 555499 (2023-005)

Significant Deficiency 2023

Sacramento Housing and Revelopment Agency

CA

HUD Housing Programs Subrecipient Monitoring Eligibility

Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files were prepared in accordance with internal policies and verify the compliance deficiencies have been...

Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files were prepared in accordance with internal policies and verify the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent a recurrence of the issue, we have implemented a comprehensive corrective action plan. Staff developed a Public Housing File Order Checklist, written Standard operating Procedures (SOP’s) for interviewing tenants; conducting income examinations and re-examinations; verifying income eligibility using third-party verification; and determining income eligibility and calculating the tenant’s rent payment. Additionally, SHRA developed an Intake Caseworker Training Schedule to assist staff with accurately determining program eligibility. Detailed supporting documentation can be found at the following link: https://sachousing.box.com/s/or3rc8z1hml3hhxmp9f0e2t31yv6odyo Name(s) of the contact person(s) responsible for corrective action: Irene De Jong, DIRECTOR OF FINANCE Planned completion date for corrective action plan: December 31, 2025

View Audit 354004

Finding 555497 (2023-004)

Significant Deficiency 2023

Sacramento Housing and Revelopment Agency

CA

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

Recommendation: We recommend that the Agency reviews the controls in place to ensure that payroll transactions are charged to the correct program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent a recu...

Recommendation: We recommend that the Agency reviews the controls in place to ensure that payroll transactions are charged to the correct program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent a recurrence of the issue, we began implementing a corrective action plan. The Agency hired a Payroll Analyst in January 2025, who will be tasked with reviewing payroll transactions and reports on a monthly/quarterly basis and ensuring that payroll charges are reflected in the correct program. Name(s) of the contact person(s) responsible for corrective action: Irene De Jong, DIRECTOR OF FINANCE Planned completion date for corrective action plan: December 31, 2025

View Audit 354004 Questioned Costs: $1

Finding 555494 (2023-003)

Significant Deficiency 2023

Sacramento Housing and Revelopment Agency

CA

Special Tests & Provisions HUD Housing Programs Internal Control / Segregation of Duties

Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Expla...

Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent a recurrence of the issue, we began implementing a comprehensive correction plan and made key adjustments to our Quality Controll (QC) inspection process. Beginning in mid-2023, we now select a higher number of files for QC inspections to accommodate any that may be inconclusive or result in no-shows while still meeting the required standard of passed QC inspections. Additionally, we have changed our selection criteria from a 90-day pool to a 30-day pool to ensure timely scheduling and compliance, in case a re-inspection is necessary. These changes were also reiterated to Nan McKay Associates, SHRA’s consultant assisting with the housing inspection process. Name(s) of the contact person(s) responsible for corrective action: MaryLiz Paulson, Director, Housing Choice Vouchers Planned completion date for corrective action plan: December 31, 2025

View Audit 354004

Finding 555491 (2023-002)

Material Weakness 2023

Sacramento Housing and Revelopment Agency

CA

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Recommendation: We recommend that management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files were prepared in accordance with internal policies and verify the compliance deficiencies have...

Recommendation: We recommend that management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files were prepared in accordance with internal policies and verify the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent a recurrence of the issue, we have implemented a comprehensive corrective action plan. Specifically, we developed a comprehensive Standard Operating Procedure (SOP) for file reviews related to recertification. Additionally, the HCV Operations Unit is reviewing a sample of completed recertifications monthly to ensure compliance. Detailed supporting documentation can be found at the following link: https://sachousing.box.com/s/fiqoaoddr7ae6nydf63f1mhwfnrpzfr6 Name(s) of the contact person(s) responsible for corrective action: MaryLiz Paulson, Director, Housing Choice Vouchers Planned completion date for corrective action plan:: December 31, 2025

View Audit 354004 Questioned Costs: $1

Finding 555337 (2023-005)

Material Weakness 2023

County of Imperial

CA

Reporting Significant Deficiency

2023-005 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA211008/AA111008 - FY22-23 Compliance Requirements: Reporting Type ...

2023-005 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA211008/AA111008 - FY22-23 Compliance Requirements: Reporting Type of Finding: Significant Deficiency Management’s or Department’s Response: Imperial County Workforce Development Office (ICWDO) agrees with the finding. Views of Responsible Officials and Corrective Action Plan: ICWDO acknowledges the recommendation and is actively working on a remedy and on the development of formal policies as recommended, which will assist ICWDO’s fiscal team in ensuring that all reports are appropriately reconciled. ICWDO acknowledges the recommendations from finding 2023-005 related to a formalization of the Administrative/fiscal processes and protocols to ensure that procedures are consistently followed to guarantee that reports agree to the amounts recorded in the general ledger and SEFA. Additionally, the recommendation specifics that protocols to ensure the separation of duties are featured in the policy. ICWDO operates under WIOA guidelines and follows County fiscal/administrative policies. Internal policies that include formal controls and procedures to ensure that monthly reports and general ledgers are consistent, with clear segregation of duties will be formally adopted. Aspects of these policies will include: • Protocol for preparation of monthly reports by the fiscal manager, and approval and signature by ICWDO Director • Protocol for preparation of closeouts that will provide the hierarchy of development, review, and approval for future reference. • Schedule monthly closeout meetings with the fiscal department and administration to ensure that documents are reviewed separately, and issues are addressed promptly. • Protocol for Policy Committee review, comment and direction, and approval for implementation by vote of the full workforce development board. ICWDO anticipates to implement the corrective action by December 31, 2023. Name of Responsible Person: Priscilla A Lopez, ICWDB Director Implementation Date: December 31, 2023

View Audit 353983

Finding 555335 (2023-004)

Material Weakness 2023

County of Imperial

CA

Subrecipient Monitoring

2023-004 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA211008/AA111008 - FY22-23 Compliance Requirements: Subrecipient Mo...

2023-004 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA211008/AA111008 - FY22-23 Compliance Requirements: Subrecipient Monitoring Type of Finding: Material Weakness Management’s or Department’s Response: Imperial County Workforce Development Office (ICWDO) agrees with the finding. Views of Responsible Officials and Corrective Action Plan: The questions from finding 2023-004 relate to a formalization of the fiscal processes and protocols. ICWDO operates under WIOA guidelines and follows Imperial County’s fiscal policies. Internal policy will be formally updated to reflect compliance with WIOA regulations, as well as Imperial County policies. These policies will include formal controls and procedures to evaluate each subrecipient’s risk of noncompliance. Once the formal procedure is drafted, it will go through the ICWDO Policy Committee for comment and direction, and then finally reviewed and approved for implementation by the full Workforce Development Board. Additionally, for any future Memorandums of Understanding (MOUs) between this Imperial County department and any outside agency, there will be an additional step to include review by Imperial County Counsel to reflect that recital around the funding source will specify the following required information: • Federal Award Identification Number • Federal award date of award to recipient by the Federal agency • Name of Federal awarding agency • CFDA Number • Specific identification of whether the award is research and development ICWDO will develop internal policies for formalizing all subrecipient monitoring process. ICWDO operates under WIOA guidelines for monitoring; therefore a formal internal policy for future contracts will be developed and implemented using the usual review and approval procedures followed by the department. ICWDO will develop a formal internal documentation system, with appropriate checks and signatures, for the evaluation and assessment of each subrecipient’s risk of noncompliance. ICWDO will utilize this formal process to properly document the risk assessment of all subrecipients. ICWDO anticipates to implement the corrective action by December 31, 2023. Name of Responsible Person: Priscilla A Lopez, ICWDB Director Implementation Date: December 31, 2023

View Audit 353983

Finding 555319 (2023-002)

Material Weakness 2023

Grant A Gift Autism Foundation

NV

Allowable Costs / Cost Principles § 200.303

Grant a Gift Autism Foundation Corrective Action Plan Year Ended December 31, 2023 2023-002 U.S. Department of Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing Number 21.027, Passed through the State of Nevada’s Department of Health and Human Services – In...

Grant a Gift Autism Foundation Corrective Action Plan Year Ended December 31, 2023 2023-002 U.S. Department of Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing Number 21.027, Passed through the State of Nevada’s Department of Health and Human Services – Internal Control Systems over Compliance, Allowable Costs Criteria: As defined in 2 CFR 200.303, the 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. Condition: During our audit, we were informed that the Organization did not maintain evidence of the review of the allocation of time spent on federal grants by employees. Cause: The internal control system over the assessment of the allocation of allowable payroll costs was not operating effectively. Context: Evidence of the internal controls over the review and allocation of payroll costs was not maintained. Effect: Lack of evidence of review of employee time spent working on federal grants for payroll costs reimbursed under the grants increases the risk that unallowable costs could be submitted for reimbursement. Recommendations: We recommend that management design and implement a system of internal controls whereby employees utilize a grant time tracking sheet reflecting the amount of employee time spent working towards each grant the Organization expends, that this sheet is reviewed by each employee’s supervisor, and that proper documentation is maintained. Views of Responsible Officials: Management will ensure evidence of supervisor approval is obtained and maintained by January 2024 Responsible official: Eric Hill Title: Director of Finance & HR

View Audit 353949

Finding 555315 (2023-004)

Significant Deficiency 2023

Buffalo County

WI

Procurement, Suspension & Debarment Student Financial Aid Reporting § 200.512

CORRECTIVE ACTION PLAN (CAP): Planned Corrective Action: The County is developing policies and procedures to ensure that financial records are maintained on a more current basis, reconciled timely and audited within nine months after year-end. Anticipated Completion Date: Immediately Responsible Off...

CORRECTIVE ACTION PLAN (CAP): Planned Corrective Action: The County is developing policies and procedures to ensure that financial records are maintained on a more current basis, reconciled timely and audited within nine months after year-end. Anticipated Completion Date: Immediately Responsible Official: Lee Engfer, Administrative Coordinator

View Audit 353947

Finding 555278 (2023-005)

Material Weakness 2023

Cicoa Aging & In-Home Solutions

IN

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.303

Management recognizes its compliance requirements for maintaining and implementing sound controls over financial reporting and the potential non-compliance impacts of a lack of such control environment. Leadership is currently considering options for adequate oversight and review. Until such time th...

Management recognizes its compliance requirements for maintaining and implementing sound controls over financial reporting and the potential non-compliance impacts of a lack of such control environment. Leadership is currently considering options for adequate oversight and review. Until such time that adequate staffing for review is in place, a member of management or their designee will develop and maintain a tickler list of all reporting requirements and due dates to ensure all reports are submitted timely.

View Audit 353908

Finding 555266 (2023-004)

Material Weakness 2023

Cicoa Aging & In-Home Solutions

IN

Internal Control / Segregation of Duties Cash Management § 200.303

Management recognizes its compliance requirements for maintaining and implementing sound controls over financial reporting and the potential non-compliance impacts of a lack of such control environment. Leadership is currently considering options for adequate oversight and review. Until such time th...

Management recognizes its compliance requirements for maintaining and implementing sound controls over financial reporting and the potential non-compliance impacts of a lack of such control environment. Leadership is currently considering options for adequate oversight and review. Until such time that adequate staffing for review is in place, a member of management or their designee will review claims.

View Audit 353908

Finding 555263 (2023-005)

Significant Deficiency 2023

Iroquois County, Illinois

IL

Reporting § 200.303 § 200.329

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 – Reporting Recommendation: We recommend the County perform a reconciliation of the project details reported to the expenditure detail and procurement amounts awarded detail used to support the SEFA, and these reconcil...

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 – Reporting Recommendation: We recommend the County perform a reconciliation of the project details reported to the expenditure detail and procurement amounts awarded detail used to support the SEFA, and these reconciliations be reviewed, to ensure accuracy and completeness of the reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The county will perform a reconciliation of the project details reported to the expenditure detail and procurement amounts awarded detail used to support the SEFA, and these reconciliations be reviewed, to ensure accuracy and completeness of the reporting. Name of the contact persons responsible for corrective action: Jill Johnson, Finance Manager, and Department Heads and Elected Officials Planned completion date for corrective action plan: November 30, 2024

View Audit 353888

Corrective Action Plans

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