Corrective Action Plans

Finding 478755 (2023-002)

Material Weakness 2023

IL

Reporting

Corrective Action Plan The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications. However, the County will continue to review and approve the annual financial statements and related footnote disclosures. Ant...

Corrective Action Plan The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications. However, the County will continue to review and approve the annual financial statements and related footnote disclosures. Anticipated Completion Date The County is not in a financial position to provide additional training or hire additional employees. Management’s annual review and approval of the financial statements has already begun. Responsible Parties Cari Meeker, County Treasurer 125 North Plum Havana, Illinois 62644 (309)543-3359

View Audit 315403

Finding 478744 (2023-001)

Material Weakness 2023

Mason County, Illinois

IL

Internal Control / Segregation of Duties Subrecipient Monitoring

Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The...

Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The increased monitoring has already begun. Responsible Parties Kenneth Walker, Mason County Board Chairman 125 North Plum Havana, Illinois 62644 (309)543-3359 Cari Meeker, County Treasurer 125 North Plum Havana, Illinois 62644 (309)543-3359 Curt Jibben, County Health Department Administrator 1002 East Laurel Ave. Havana, Illinois 62644 (309)210-0110

View Audit 315403

Finding 478725 (2023-002)

Material Weakness 2023

Human Resource Development Institute

IL

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

The Organization will implement the following corrective actions for the fiscal year ending June 30, 2024 to remediate the finding and address the cause of the finding. The Organization will implement the following corrective actions for fiscal year 2024 to remediate the finding and address the caus...

The Organization will implement the following corrective actions for the fiscal year ending June 30, 2024 to remediate the finding and address the cause of the finding. The Organization will implement the following corrective actions for fiscal year 2024 to remediate the finding and address the cause of the finding. The Organization has hired staff with higher technical accounting skills than the previous staff. The following staff have been hired full-time or will be hired soon: Payroll and Benefits Specialist, Grant Accountant, Senior Staff Accountant, Accounts Payables and Receivables Specialist, and a Purchasing Specialist. • The Organization’s Human Resources has implemented quarterly audits on all new staff to verify each new staff member hired within the last year has a signed employee offer and appropriate backup support to support each employee’s annual salary. • The Organization has implemented a new accounting system – Sage Intacct. Additionally, we have implemented a grants project tracking module to better help with grants and contracts reporting and compliance. • The Organization has implemented a new payroll and human resources IT solution – UKG. All manual and onboarding processes will be implemented within the system for tracking and auditing purposes. The anticipated implementation date is in August 2024. • The Organization will implement an established month-end checklist for all monthly entries to be completed by assigned finance staff. We will ensure that all staff are trained adequately to handle any assigned task. All monthly entries are required to be reviewed and approved by the Chief Financial Officer prior to posting to the general ledger within our new Accounting Software. All appropriate backup documentation will be saved and stored within the accounting software. • All grant related year-end audit procedures will be transitioned to the Grant Accountant who has experience with audits, compliance, and reporting for City, State, and Federal grants. • The Organization will document accounting policies and procedures to reflect the new month-end processes and provide training to staff on current and future policies. • The Organization will ensure that Finance personnel receive a minimum of twenty-five (25) hours of training annually of relevant accounting topics including updates to generally accepted accounting principles, generally accepted government accounting principles, nonprofit and governmental financial reporting, and other related accounting trainings. • The Organization will ensure that any personnel involved in financial reporting have the technical expertise to help with the preparation, review, and analysis of the financial statements and supplementary information. The target date for implementation is August 31, 2024. The responsible party for the planned resources will be Gail Vijuk, Chief Financial Officer (708) 288-7897. Our address is 340 E. 51st St., Chicago, IL 60615.

View Audit 315390

Finding 478724 (2023-001)

Material Weakness 2023

Human Resource Development Institute

IL

Reporting

The Organization will implement the following corrective actions for the fiscal year ending June 30, 2024 to remediate the finding and address the cause of the finding. The Organization will implement the following corrective actions for fiscal year 2024 to remediate the finding and address the caus...

The Organization will implement the following corrective actions for the fiscal year ending June 30, 2024 to remediate the finding and address the cause of the finding. The Organization will implement the following corrective actions for fiscal year 2024 to remediate the finding and address the cause of the finding. The Organization has hired staff with higher technical accounting skills than the previous staff. The following staff have been hired full-time or will be hired soon: Payroll and Benefits Specialist, Grant Accountant, Senior Staff Accountant, Accounts Payables and Receivables Specialist, and a Purchasing Specialist. • The current Chief Financial Officer (CFO) was hired in December 2023 and began full time employment on January 1, 2024. Additionally, all finance responsibilities currently handled by outsourced resources will be transitioned to full-time employed personnel. • The Organization will document accounting policies and procedures to reflect the new month-end processes and provide training to staff on current and future policies. • The Organization has implemented procedures for staff accountants to prepare balance sheet reconciliations monthly with a monthly review performed by the CFO. All balance sheet accounts are reconciled to external data for verification on a monthly basis. All revenue accounts will be reconciled to external data for verification on a monthly basis. • The Organization has implemented a new accounting system – Sage Intacct. Additionally, we have implemented a grants project tracking module to better help with grants and contracts reporting and compliance. • The Organization has implemented a month-end checklist for all monthly entries to be completed by assigned finance personnel. We are ensuring that all staff are trained adequately to handle any assigned task. All monthly entries are required to be reviewed and approved by the CFO prior to posting to the general ledger within our new accounting software. All appropriate backup documentation will be saved and stored within the accounting software. • All grant related year-end audit procedures have been transitioned to the Grant Accountant who has experience with financial audits and compliance and reporting for City, State, and Federal grants. • The Organization will ensure that Finance personnel receive a minimum of twenty-five (25) hours of training annually of relevant accounting topics including updates to generally accepted accounting principles, generally accepted government accounting principles, nonprofit and governmental financial reporting, and other related accounting trainings. • The Organization will ensure that any personnel involved in financial reporting have the technical expertise to help with the preparation, review, and analysis of the financial statements and supplementary information. The target date for full implementation of these corrective actions is August 31, 2024. The responsible party for the planned resources will be Gail Vijuk, Chief Financial Officer (708) 288-7897. Our address is 340 E. 51st St., Chicago, IL 60615.

View Audit 315390

Finding 478723 (2023-009)

Significant Deficiency 2023

Hyde County

NC

Eligibility Significant Deficiency

Finding: 2023-009 Inadequate Request for information New Medicaid Supervisor started 6/1/23 & has put new procedures in place & training of staff to eliminate the errors that occurred during the audit. All cases are reviewed before being processed to make sure the worker has worked the case properly...

Finding: 2023-009 Inadequate Request for information New Medicaid Supervisor started 6/1/23 & has put new procedures in place & training of staff to eliminate the errors that occurred during the audit. All cases are reviewed before being processed to make sure the worker has worked the case properly & if not immediate feedback, staffing & 2nd party review form is provided to the worker. Due to COVID & the State continuing cases this resulted in 15 of 35 of our errors. Of the 20 left, one is from 2018 due to the claim being paid in 2023 for a date of service of 2018. The other 19 relate to a current recert, however, review shows these were still worked prior to new supervisor & new procedures put into place. New staff has been brought in & are being trained one-on-one. It is anticipated that it will take 6 months - 1 year to get the new workers completely trained in their program. Team also has a pending new hire. Staffing cases & 2nd party reviews will continue indefinitely. Lots of errors came from the worker not running TWN. New process includes when the recert is started the workers is to run OVS, AVS & TWN. This is checked during 2nd party that all were started the same day. Workers are being taught that they are to upload their documents in NCFast at review/app & hard copy files are being eliminated to risk being lost.

View Audit 315389

Finding 478722 (2023-008)

Significant Deficiency 2023

Hyde County

NC

Eligibility Significant Deficiency

Finding: 2023-008 Inaccurate Resource Calculation New Medicaid Supervisor started 6/1/23 & has put new procedures in place & training of staff to eliminate the errors that occurred during the audit. All cases are reviewed before being processed to make sure the worker has worked the case properly & ...

Finding: 2023-008 Inaccurate Resource Calculation New Medicaid Supervisor started 6/1/23 & has put new procedures in place & training of staff to eliminate the errors that occurred during the audit. All cases are reviewed before being processed to make sure the worker has worked the case properly & if not immediate feedback, staffing & 2nd party review form is provided to the worker. Due to COVID & the State continuing cases this resulted in 15 of 35 of our errors. Of the 20 left, one is from 2018 due to the claim being paid in 2023 for a date of service of 2018. The other 19 relate to a current recert, however, review shows these were still worked prior to new supervisor & new procedures put into place. New staff has been brought in & are being trained one-on-one. It is anticipated that it will take 6 months - 1 year to get the new workers completely trained in their program. Team also has a pending new hire. Staffing cases & 2nd party reviews will continue indefinitely. For cases related to property resource entered incorrectly, previous supervisor instructed staff to enter the replacement value & not the tax value. This is being fixed as cases are being touched by the worker. New workers are being taught to review eligibility check to make sure income/resources are calcuating properly before processing.

View Audit 315389

Finding 478721 (2023-007)

Significant Deficiency 2023

Hyde County

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding: 2023-007 New Medicaid Supervisor started 6/1/23 & has put new procedures in place & training of staff to eliminate the errors that occurred during the audit. All cases are reviewed before being processed to make sure the worker has worked the case properly & if not immediate feedback, staff...

Finding: 2023-007 New Medicaid Supervisor started 6/1/23 & has put new procedures in place & training of staff to eliminate the errors that occurred during the audit. All cases are reviewed before being processed to make sure the worker has worked the case properly & if not immediate feedback, staffing & 2nd party review form is provided to the worker. Due to COVID & the State continuing cases this resulted in 15 of 35 of our errors. Of the 20 left, one is from 2018 due to the claim being paid in 2023 for a date of service of 2018. The other 19 relate to a current recert, however, review shows these were still worked prior to new supervisor & new procedures put into place. New staff has been brought in & are being trained one-on-one. It is anticipated that it will take 6 months - 1 year to get the new workers completely trained in their program. Team also has a pending new hire. Staffing cases & 2nd party reviews will continue indefinitely. It was recently determined that workers were not reviewing the eligibility check for correct income/household size. Training has the workers checking this now. Section III - Federal Award Findings and Questioned Costs (continued) 6 months - 1 year

View Audit 315389

Finding 478714 (2023-002)

Material Weakness 2023

United Mental Health & Addiction Recovery Coalition

IL

Reporting

Management concurs with the auditor’s finding and will implement the recommended corrective actions.

View Audit 315380

Finding 478713 (2023-001)

Material Weakness 2023

United Mental Health & Addiction Recovery Coalition

IL

Reporting Internal Control / Segregation of Duties

Management concurs with the auditor’s finding and will implement the recommended corrective actions.

View Audit 315380

Finding 478710 (2023-002)

Significant Deficiency 2023

Douglas County Government

CO

Reporting Allowable Costs / Cost Principles Period of Performance § 200.303

2023-002 Finding: Allowable Costs and Allowable Activities Status: Corrective action in progress Criteria: According to 2 CFR Part 200.303 - The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Feder...

2023-002 Finding: Allowable Costs and Allowable Activities Status: Corrective action in progress Criteria: According to 2 CFR Part 200.303 - The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards Condition: During testing, we noted that one transaction totaling $1,501,269 related to 2022 activities and was included as an expenditure on the fiscal year 2023 Schedule of Expenditures of Federal Awards. The period of performance for the project began in 2022 and extended through 2023. Corrective Action: To facilitate more accurate and timelier grant reporting the following improvements are proposed: 1. Increased grant training for all departments. The Engineering Department is bringing in CDOT to do this, last year Forvis Mazars provided countywide training and the Finance Department will provide additional training on an ad hoc basis. A full understanding of the requirements of the grants that are being applied for is crucial. 2. Departments receiving grants will provide monthly reconciliations of all grants and provide grant agreements to the Finance Department to ensure accurate reporting on the SEFA (Schedule of Expenditures of Federal Awards). 3. Effective communication is essential to successful reporting and the Finance Department will formalize meetings with departments to address issues that surface and reporting expectations. Person(s) Responsible for Implementation: Jill Janz – Accounting Manager, Christie Guthrie – Assistant Finance Director Implementation Date: 6/1/24 and ongoing

View Audit 315378

Finding 478709 (2023-003)

None 2023

Alabama Aerospace and Aviation Schools Inc.

AL

Questioned Costs Procurement, Suspension & Debarment § 200.320

3) Finding 2023-003 - The School failed to obtain price quotations from multiple sources for purchases that exceeded $10,000. Implementation of plan of action - Management will review its procurement policies to ensure that the School complies with 2 CFR 200.320 of the Uniform Guidance. Implementati...

3) Finding 2023-003 - The School failed to obtain price quotations from multiple sources for purchases that exceeded $10,000. Implementation of plan of action - Management will review its procurement policies to ensure that the School complies with 2 CFR 200.320 of the Uniform Guidance. Implementation date - Anticipated completion July 30, 2024. Persons responsible for the implementation - The Board of Directors and CEO.

View Audit 315376 Questioned Costs: $1

Finding 478708 (2023-002)

Material Weakness 2023

Alabama Aerospace and Aviation Schools Inc.

AL

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

2) Finding 2023-002 - The School failed to document proper approval of purchases prior to disbursement of federal funds. Implementation of plan of action - Management will review control policies to ensure that approvals of purchases are documented prior to disbursement of federal funds. Implementat...

2) Finding 2023-002 - The School failed to document proper approval of purchases prior to disbursement of federal funds. Implementation of plan of action - Management will review control policies to ensure that approvals of purchases are documented prior to disbursement of federal funds. Implementation date - Anticipated completion July 30, 2024. Persons responsible for the implementation - The Board of Directors and CEO.

View Audit 315376

Finding 478707 (2023-001)

Material Weakness 2023

Alabama Aerospace and Aviation Schools Inc.

AL

Reporting

1) Finding 2023-001 - The Data Collection Form for the year ended September 30, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Implementation of plan of action - Management will work with the auditors for timely completion of the audit and filing of the Da...

1) Finding 2023-001 - The Data Collection Form for the year ended September 30, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Implementation of plan of action - Management will work with the auditors for timely completion of the audit and filing of the Data Collection Form. Implementation date - Anticipated completion July 30, 2024. Persons responsible for the implementation - The Board of Directors and CEO.

View Audit 315376

Finding 478705 (2023-001)

Significant Deficiency 2023

Nek Broadband

VT

Internal Control / Segregation of Duties Significant Deficiency

The management of NEK Broadband acknowledges the finding of a significant deficiency in internal controls noted by our auditors. We have implemented a new control to present all general journal entries as part of the monthly financial statement package to be reviewed by the finance and audit committ...

The management of NEK Broadband acknowledges the finding of a significant deficiency in internal controls noted by our auditors. We have implemented a new control to present all general journal entries as part of the monthly financial statement package to be reviewed by the finance and audit committee. Documentation of that review will be included in the monthly meeting minutes of the finance and audit committee. Further, we plan to implement a new accounting system with workflow controls, approval requirements and an integrated inventory system within the next year.

View Audit 315374

Finding 478695 (2023-002)

Significant Deficiency 2023

City of Alliance

OH

Procurement, Suspension & Debarment § 200.317 § 200.327

The City will update it’s polices and procedures to help ensure the procurement standards are followed when expending federal monies.

View Audit 315340

Finding 478693 (2023-003)

Significant Deficiency 2023

The San Diego Lgbt Community Center

CA

Procurement, Suspension & Debarment

3) Finding 2023-003 a. Suspension and Debarment Policy b. Criteria: In 2 CFR Part 180, the Uniform Guidance requires that, for covered transactions, the non-Federal entity verify that entities are not suspended, debarred, or otherwise excluded. c. Condition: While The Center has a policy in place to...

3) Finding 2023-003 a. Suspension and Debarment Policy b. Criteria: In 2 CFR Part 180, the Uniform Guidance requires that, for covered transactions, the non-Federal entity verify that entities are not suspended, debarred, or otherwise excluded. c. Condition: While The Center has a policy in place to ensure that its Board members and employees are not suspended, debarred, or otherwise excluded, it does not perform a review for vendors and landlords which may participate in covered transactions.

View Audit 315339

Finding 478692 (2023-002)

Significant Deficiency 2023

The San Diego Lgbt Community Center

CA

Eligibility Program Income § 200.307

2) Finding 2023-002 a. Program Information: 14.267 Continuum of Care Program b. Criteria: In accordance with 2 CFR 200.307, program income (in this case, tenant rent) must be correctly determined and properly recorded in the accounting records. Eligibility and rent determination evaluations are perf...

2) Finding 2023-002 a. Program Information: 14.267 Continuum of Care Program b. Criteria: In accordance with 2 CFR 200.307, program income (in this case, tenant rent) must be correctly determined and properly recorded in the accounting records. Eligibility and rent determination evaluations are performed for new tenants before move-in and annually for existing tenants to determine their portion of rent to pay via the Tenant Income Certification or Re-certification or Permanent Supportive Housing – Eligibility and Rent Determination forms which are approved by the San Diego Housing Commission. Housing program tenants are required to pay up to 30% of their income for rent. c. Condition: For one out of 12 transactions tested, The Center collected $344.40 which could not be directly traced to an individual tenant. Because it could not be directly traced, the Tenant Income Certification or Re-certification or Permanent supportive Housing – Eligibility and Rent Determination forms could not be identified and tested for accuracy or completeness and compliance with the tenant’s share of the rental payment could not be determined.

View Audit 315339

Finding 478691 (2023-001)

Significant Deficiency 2023

Career Development System

IL

Reporting

Career Development System will implement a process to track the submission time of the data collection form and audit package.

View Audit 315336

Finding 478690 (2023-005)

Material Weakness 2023

Effingham County

IL

Procurement, Suspension & Debarment § 200.318

2023-005 – Procurement Material Weakness in Internal Control over Compliance; Other Matters Procurement documentation has been developed and shared with all Department Heads along with directives of utilizing documentation to properly vet in procurement practices for any expenses over the $25,000.0...

2023-005 – Procurement Material Weakness in Internal Control over Compliance; Other Matters Procurement documentation has been developed and shared with all Department Heads along with directives of utilizing documentation to properly vet in procurement practices for any expenses over the $25,000.00 threshold. Person responsible for correction action plan: County Board Administrator Date corrective action plan is being implemented: Tuesday, June 25, 2024

View Audit 315329

Finding 478689 (2023-001)

Significant Deficiency 2023

Prescott School District

AR

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

The Prescott School District understands that we have an audit finding due to not getting prior written approval from the Federal awarding agency or pass through entity for the purchases of equipment and other capital expenditures. The Prescott school district will contact the Arkansas Division of E...

The Prescott School District understands that we have an audit finding due to not getting prior written approval from the Federal awarding agency or pass through entity for the purchases of equipment and other capital expenditures. The Prescott school district will contact the Arkansas Division of Elementary and Secondary Education (DESE) for guidance regarding the matter and implement proper controls over program expenditures. This is anticipated to be completed before the staii of school for the 2024-2025 school year.

View Audit 315328 Questioned Costs: $1

Finding 478688 (2023-001)

Significant Deficiency 2023

National Council of Young Men's Christian Association of the USA

IL

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

Summary: During the fiscal year ended December 31, 2023, subgrants over $30,000 subject to Federal Funding Accountability and Transparency Act (FFATA) reporting were not submitted to the FFATA Subaward Reporting System (FSRS) website. Corrective Action Planned: We have implemented the following cont...

Summary: During the fiscal year ended December 31, 2023, subgrants over $30,000 subject to Federal Funding Accountability and Transparency Act (FFATA) reporting were not submitted to the FFATA Subaward Reporting System (FSRS) website. Corrective Action Planned: We have implemented the following controls in 2024 to address the deficiency: On a monthly basis, the Director, Development Operations and Grantmaking will prepare a report listing all subgrants awarded from the prior month. This report will include modifications to subgrants from earlier fiscal periods. The Senior Director, Federal Funding or the Vice President, Emerging Opportunities will review the report for accuracy and completeness. The Senior Manager, Accounting will then submit any subgrants over the $30,000 threshold to the FSRS website the month following the award or modification. The Senior Director, Revenue & Budget will review submitted FSRS submissions on a monthly basis. Anticipated Completion Date: Completed April 30, 2024 Name of Contact Person Responsible for the Plan: Jeff Johnson

View Audit 315327

Finding 478687 (2023-001)

Significant Deficiency 2023

Township of Berkeley

NJ

Reporting Internal Control / Segregation of Duties

The responsible officials will address the matter as part of their corrective action plan.

View Audit 315322

Finding 478686 (2023-001)

Significant Deficiency 2023

City of Deer River

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

Lack of segregation of duties Recommendation - The City's council members need to be cogniant of the issue and provide appropriate oversight. Such oversight could include review of all federal activity and posting of receipts and disbursements. In addition, any proprosed adjusting journal entir...

Lack of segregation of duties Recommendation - The City's council members need to be cogniant of the issue and provide appropriate oversight. Such oversight could include review of all federal activity and posting of receipts and disbursements. In addition, any proprosed adjusting journal entires should have additional oversight duties performed and documented. Action taken - the city is cognizant of the issue and continues to monitor the situation.

View Audit 315317

Finding 478685 (2023-004)

None 2023

Nueces County Housing Assistance, Inc.

TX

Management will provide all audit documentation and support for the audit in a timely manner to the auditors.

View Audit 315316

Finding 478684 (2023-003)

None 2023

Nueces County Housing Assistance, Inc.

TX

Questioned Costs

Management will ensure that the tenant security deposit account is fully funded to equal or exceed the tenant security deposit liability that exists at all times.

View Audit 315316 Questioned Costs: $1

Corrective Action Plans

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