Corrective Action Plans

Finding 498117 (2023-001)

Material Weakness 2023

WI

Reporting Internal Control / Segregation of Duties

Material Audit Adjustments: Management will review the current year audit adjustments and attempt to adjust the accounts to actual in year 2024.

View Audit 320779

Finding 498115 (2023-002)

Significant Deficiency 2023

Wilson Elementary School District No. 7

AZ

Allowable Costs / Cost Principles Significant Deficiency

Finding Number: 2023‐002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Numbers: 84.425U Contact Person: Talise Berry Anticipated Completion Date: April 30, 2025 Planned Corrective Action: The Wilson School District has begun implementing interna...

Finding Number: 2023‐002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Numbers: 84.425U Contact Person: Talise Berry Anticipated Completion Date: April 30, 2025 Planned Corrective Action: The Wilson School District has begun implementing internal procedures that require supporting documentation to be uploaded into the financial system for all transactions. Ongoing staff turnover will facilitate the enforcement of this process among all personnel handling transactions within the financial system. The district has also developed resources to ensure that staff understand the importance of maintaining accurate supporting documentation.

View Audit 320767

Finding 498114 (2023-001)

Significant Deficiency 2023

Wilson Elementary School District No. 7

AZ

Special Tests & Provisions Significant Deficiency

Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Numbers: 84.425U Contact Person: Talise Berry Anticipated Completion Date: April 30, 2025 Planned Corrective Action: The Wilson School District understood that Davis‐Bacon req...

Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Numbers: 84.425U Contact Person: Talise Berry Anticipated Completion Date: April 30, 2025 Planned Corrective Action: The Wilson School District understood that Davis‐Bacon requirements applied to the construction contracts. However, this is the first time in over a decade of working with our auditors that we have been asked to provide certification of compliance with federal regulations requiring us to obtain payroll journal details from vendors for payments made to their staff working on our projects. Moving forward, we will ensure full compliance by consistently requesting and maintaining these records for all future projects.

View Audit 320767

Finding 498107 (2020-012)

Material Weakness 2023

The Center for Black Women's Wellness, Inc.

GA

Procurement, Suspension & Debarment § 200.303

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented an electronic system to more efficiently collect and store expenditures and supporting documentation, eliminating a paper filing system. We updated our fiscal polic...

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented an electronic system to more efficiently collect and store expenditures and supporting documentation, eliminating a paper filing system. We updated our fiscal policies and procedures in 2022 to include procurement, suspension and debarment procedures and implemented a procedure for ensuring compliance with obtaining required bids, etc. Responsible person(s): Jemea Dorsey, CEO and Jeanetta Johnson, Fiscal Manager Anticipated Completion Date: FY 2022

View Audit 320765

Finding 498106 (2020-011)

Significant Deficiency 2023

The Center for Black Women's Wellness, Inc.

GA

Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303 § 200.320

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented an electronic system to more efficiently collect and store expenditures and supporting documentation, eliminating a paper filing system. We updated our fiscal polic...

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented an electronic system to more efficiently collect and store expenditures and supporting documentation, eliminating a paper filing system. We updated our fiscal policies and procedures in 2022 to include procurement and implemented a procedure for ensuring compliance with obtaining required bids, etc. Responsible person(s): Jemea Dorsey, CEO and Jeanetta Johnson, Fiscal Manager Anticipated Completion Date: FY 2022

View Audit 320765 Questioned Costs: $1

Finding 498105 (2020-010)

Material Weakness 2023

The Center for Black Women's Wellness, Inc.

GA

Cash Management Internal Control / Segregation of Duties § 200.303 § 200.305

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2023, we implemented additional procedures to more efficiently review drawdowns and supporting documentation. We updated our fiscal policies and procedures in 2023 to document a standar...

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2023, we implemented additional procedures to more efficiently review drawdowns and supporting documentation. We updated our fiscal policies and procedures in 2023 to document a standardized process for review and approval of drawdowns before request for reimbursement by the Fiscal Office and CEO. Responsible person(s): Jemea Dorsey, CEO and Jeanetta Johnson, Fiscal Manager Anticipated Completion Date: FY 2022

View Audit 320765

Finding 498104 (2020-009)

Material Weakness 2023

The Center for Black Women's Wellness, Inc.

GA

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303 § 200.308 § 200.309 § 200.403

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented an electronic system to more efficiently collect and store expenditures and supporting documentation, eliminating a paper filing system. We updated our fiscal polic...

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented an electronic system to more efficiently collect and store expenditures and supporting documentation, eliminating a paper filing system. We updated our fiscal policies and procedures in 2022 to document a standardized process for documenting expenditures and retaining receipts. For instance, invoices cannot be processed without adequate documentation. Additionally, credit card holders are responsible for submitting electronic credit card receipts to the fiscal office monthly. In 2022, an updated credit card policy was provided to all employees. The adherence to the credit card policy is monitored by the Fiscal Office and CEO. Responsible person(s): Jemea Dorsey, CEO and Jeanetta Johnson, Fiscal Manager Anticipated Completion Date: FY 2022

View Audit 320765 Questioned Costs: $1

Finding 498103 (2020-008)

Material Weakness 2023

The Center for Black Women's Wellness, Inc.

GA

Internal Control / Segregation of Duties Period of Performance § 200.303

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented additional procedures to more efficiently review payroll and supporting documentation. We updated our fiscal policies and procedures in 2022 to document a standardi...

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented additional procedures to more efficiently review payroll and supporting documentation. We updated our fiscal policies and procedures in 2022 to document a standardized process for review of payroll. Payroll cannot be processed without adequate review and documentation. Payroll is monitored by the Fiscal Office and CEO. Responsible person(s): Jemea Dorsey, CEO and Jeanetta Johnson, Fiscal Manager Anticipated Completion Date: FY 2022

View Audit 320765

Finding 498102 (2020-007)

Significant Deficiency 2023

The Center for Black Women's Wellness, Inc.

GA

Questioned Costs Internal Control / Segregation of Duties § 200.303

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented an electronic system to more efficiently collect and store expenditures and supporting documentation, eliminating a paper filing system. We updated our fiscal polic...

We concur with this finding and have implemented measures to mitigate the repetition or additional occurrences. In 2020, we implemented an electronic system to more efficiently collect and store expenditures and supporting documentation, eliminating a paper filing system. We updated our fiscal policies and procedures in 2022 to document a standardized process for documenting expenditures and retaining receipts. For instance, invoices cannot be processed without adequate documentation. Additionally, credit card holders are responsible for submitting electronic credit card receipts to the fiscal office monthly. In 2022, an updated credit card policy was provided to all employees. The adherence to the credit card policy is monitored by the Fiscal Office and CEO. Responsible person(s): Jemea Dorsey, CEO and Jeanetta Johnson, Fiscal Manager Anticipated Completion Date: FY 2022

View Audit 320765 Questioned Costs: $1

Finding 498097 (2023-005)

Significant Deficiency 2023

Baboquivari Unified School District No. 40

AZ

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.334

2023-005 Allowable Costs/Cost Principles – Indirect Costs U.S. Department of Education Education Stabilization Fund – Assistance Listing No. 84.425 Pass-Through Agency: Arizona Department of Education Pass-Through Number(s): All Pass-Through Numbers Present in the SEFA Recommendation: We recommend m...

2023-005 Allowable Costs/Cost Principles – Indirect Costs U.S. Department of Education Education Stabilization Fund – Assistance Listing No. 84.425 Pass-Through Agency: Arizona Department of Education Pass-Through Number(s): All Pass-Through Numbers Present in the SEFA Recommendation: We recommend management to incorporate a management review control to ensure the calculation is complete and accurate and all supporting documents including the general ledger used for the calculation is retained in accordance with UG. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The district will have a process in place to update all documentation related to indirect costs and the calculations from the general ledger. Name(s) of the contact person(s) responsible for corrective action: Clementina Carlyle, Chief Financial Officer.

View Audit 320760 Questioned Costs: $1

Finding 498096 (2023-004)

Significant Deficiency 2023

Baboquivari Unified School District No. 40

AZ

Equipment & Real Property Management § 200.303

Equipment and Real Property Management U.S. Department of Education Education Stabilization Fund – Assistance Listing No. 84.425 Pass-Through Agency: Arizona Department of Education Pass-Through Number(s): All Pass-Through Numbers Present in the SEFA Recommendation: We recommend the District to desi...

Equipment and Real Property Management U.S. Department of Education Education Stabilization Fund – Assistance Listing No. 84.425 Pass-Through Agency: Arizona Department of Education Pass-Through Number(s): All Pass-Through Numbers Present in the SEFA Recommendation: We recommend the District to design controls to ensure a physical inventory of property be taken and the results reconciled with the property records at least every two years. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will continue to work with the employee responsible for managing the equipment and real property along with consultants to ensure we follow the recommendations. Name(s) of the contact person(s) responsible for corrective action: Clementina Carlyle, Chief Financial Officer.

View Audit 320760

Finding 498095 (2023-003)

Significant Deficiency 2023

Baboquivari Unified School District No. 40

AZ

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking

2023-003 Level of Effort U.S. Department of Education Impact Aid – Assistance Listing No. 84.041 Pass-Through Agency: N/A Pass-Through Number(s): N/A Recommendation: The District should refine its current process and associated controls to monitor supplanting of grant funds Explanation of disagreeme...

2023-003 Level of Effort U.S. Department of Education Impact Aid – Assistance Listing No. 84.041 Pass-Through Agency: N/A Pass-Through Number(s): N/A Recommendation: The District should refine its current process and associated controls to monitor supplanting of grant funds Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The district will update the supplanting methodology utilized to ensure all federal funds are supplementing and not supplanting state funds. Name(s) of the contact person(s) responsible for corrective action: Clementina Carlyle, Chief Financial Officer.

View Audit 320760

Finding 498094 (2023-002)

Significant Deficiency 2023

Baboquivari Unified School District No. 40

AZ

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.326

2023-002 Special Provisions U.S. Department of Education Impact Aid – Assistance Listing No. 84.041 Pass-Through Agency: N/A Pass-Through Number(s): N/A Recommendation: The District should refine its current process and associated controls surrounding the requirements in 29 CFR Part 5, Labor Standar...

2023-002 Special Provisions U.S. Department of Education Impact Aid – Assistance Listing No. 84.041 Pass-Through Agency: N/A Pass-Through Number(s): N/A Recommendation: The District should refine its current process and associated controls surrounding the requirements in 29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To address the finding, the district procurement process will be updated to include steps to contact vendors/contractors about their prevailing wage rate requirements on all contracts paid from federal funds. In addition, the district will request vendors to submit Form WH-347 at the conclusion of all federally funded projects. Name(s) of the contact person(s) responsible for corrective action: Clementina Carlyle, Chief Financial Officer. Planned completion date for corrective action plan: December 31, 2024

View Audit 320760

Finding 498090 (2023-003)

Material Weakness 2023

City and County of Broomfield

CO

Subrecipient Monitoring Eligibility Material Weakness

Broomfield agrees with the auditors' recommendation to follow the documented internal control process or adjust process for over review of eligibility determinations. Additionally, staff members working in areas concerning this process will be trained to ensure process adherence.

View Audit 320751

Finding 498087 (2023-001)

Significant Deficiency 2023

Northwest Indiana Community Action Corporation

IN

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Synopsis of Finding: Northwest Indiana Community Action Corporation (NWICA) DBA - CoAction, did not reconcile all grant revenue as of December 31, 2023, which resulted in audit adjustments to revenue and receivable accounts identified during the audit. Effect: A significant deficiency in internal co...

Synopsis of Finding: Northwest Indiana Community Action Corporation (NWICA) DBA - CoAction, did not reconcile all grant revenue as of December 31, 2023, which resulted in audit adjustments to revenue and receivable accounts identified during the audit. Effect: A significant deficiency in internal control over financial reporting exists due to audit adjustments posted during the audit to grant revenue and receivables. Management’s Response: Northwest Indiana Community Action Corporation (NWICA) DBA - CoAction concurs with the 2023-001: Revenue Recognition finding. NWICA/CoAction has taken the steps to address this finding by implementing processes to ensure all revenue is recorded and reconciled monthly by hiring new leadership and staff within the Finance department. The finance department is taking specific action to monitor grant revenue and expense activity monthly, reconcile quarterly, and clos out activity at each grant’s year end. The organization also continues to work on improving the timeliness of grant claim submissions. Contact Person Responsible for Corrective Action: Jonathan Edwards Anticipated Completion Date: December 31, 2024

View Audit 320742

Finding 498078 (2023-004)

Significant Deficiency 2023

Housing and Redevelopment Authority of Morrison County, Minnesota

MN

Special Tests & Provisions

Corrective Action Planned: The Authority will start including the rent reasonableness calculations in each tenant file. Completion Date: December 31, 2024

View Audit 320738

Finding 498077 (2023-003)

Significant Deficiency 2023

Housing and Redevelopment Authority of Morrison County, Minnesota

MN

HUD Housing Programs

Corrective Action Planned: The Authority will obtain depository agreements with all of their banks. Completion Date: December 31, 2024

View Audit 320738

Finding 498076 (2023-002)

Significant Deficiency 2023

Housing and Redevelopment Authority of Morrison County, Minnesota

MN

HUD Housing Programs Reporting

Corrective Action Planned: The Authority will work on getting the Authority’s information in timely and working with their fee accountant to make sure the submission is in timely. Completion Date: December 31, 2024

View Audit 320738

Finding 498075 (2023-001)

Significant Deficiency 2023

Housing and Redevelopment Authority of Morrison County, Minnesota

MN

Internal Control / Segregation of Duties Reporting

Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...

Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing

View Audit 320738

Finding 498073 (2023-001)

Material Weakness 2023

Spokane Regional Health District

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

Corrective action the auditee plans to take in response to the finding: All SRHD contracts contain both a provision within the body of the Agreement as well a non-debarment certification form required to be signed by all SRHD contractors. In addition, SRHD performs a SAM.gov lookup on all contractor...

Corrective action the auditee plans to take in response to the finding: All SRHD contracts contain both a provision within the body of the Agreement as well a non-debarment certification form required to be signed by all SRHD contractors. In addition, SRHD performs a SAM.gov lookup on all contractors and vendors regardless of the amount of the Agreement. With regard to subcontractors, the District will verify non-debarment/suspension by obtaining written certification from the subcontractor, or ensuring that a clause or condition is included in the subcontractor’s contract that states the subcontractor is not suspended or debarred, or that the contractor has checked the subcontractor in the U.S. General Services Administration’s System for Award Management at SAM.gov. for exclusion. The District will then obtain verification before the contractor enters into the subcontract, and the contractor must provide documentation demonstrating compliance with this federal requirement.

View Audit 320733

Finding 498072 (2023-007)

Material Weakness 2023

North Central Housing Authority

ND

Reporting § 200.512

Corrective Action Planned: The Authority will make sure their future audits are completed timely and Federal Audit submissions are completed on time. Completion Date: June 30, 2025

View Audit 320731

Finding 498071 (2023-006)

Significant Deficiency 2023

North Central Housing Authority

ND

HUD Housing Programs

Corrective Action Planned: The Authority will obtain depository agreements with of their banks. Completion Date: June 30, 2025

View Audit 320731

Finding 498070 (2023-005)

Significant Deficiency 2023

North Central Housing Authority

ND

Special Tests & Provisions

Corrective Action Planned: The Authority will start to obtain and keep record of all support for their utility allowance schedules. Completion Date: June 30, 2025

View Audit 320731

Finding 498069 (2023-004)

Significant Deficiency 2023

North Central Housing Authority

ND

Special Tests & Provisions

Corrective Action Planned: The Authority will start to keep documentation of units that do not meet HQS requirements and the documentation showing that the deficiencies are attended to within the specified time requirements stated. Completion Date: June 30, 2025

View Audit 320731

Finding 498068 (2023-002)

Significant Deficiency 2023

North Central Housing Authority

ND

HUD Housing Programs

Corrective Action Planned: The Authority will start to prepare budgets every year for the Housing Choice Voucher program. Completion Date: June 30, 2025

View Audit 320731

Corrective Action Plans

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