Corrective Action Plans

Finding 406015 (2023-006)

Material Weakness 2023

MI

Subrecipient Monitoring Material Weakness Reporting

Condition: The County did not file the required FFATA reports for CDBG subrecipients timely. Planned Corrective Action: Schedule FFATA reporting within 30 days of Cities, Villages and Township budget acceptance. Contact person responsible for corrective action: Laura Randall Anticipated Completion D...

Condition: The County did not file the required FFATA reports for CDBG subrecipients timely. Planned Corrective Action: Schedule FFATA reporting within 30 days of Cities, Villages and Township budget acceptance. Contact person responsible for corrective action: Laura Randall Anticipated Completion Date: 06/17/2024

View Audit 311580

Finding 406012 (2023-004)

Material Weakness 2023

Oakland County, Michigan

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

Condition: The County did not have controls in place during the year under audit to ensure that the required certified payrolls were received by contractors and subcontractors. Planned Corrective Action: Develop a process with Neighborhood Housing and Development Department ensuring all appropriate ...

Condition: The County did not have controls in place during the year under audit to ensure that the required certified payrolls were received by contractors and subcontractors. Planned Corrective Action: Develop a process with Neighborhood Housing and Development Department ensuring all appropriate documentation has been reviewed and received. Contact person responsible for corrective action: Khadija Walker-Fobbs Anticipated Completion Date: 07/15/2024

View Audit 311580

Finding 406011 (2023-002)

None 2023

Bcmw Community Services, INC

IL

§ 200.403

Criteria: CFR 200.403 states “Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: (g) Be adequately documented.” Condition: In testing, the Agency was not able to provide support for 2 of 80 expenditure transacti...

Criteria: CFR 200.403 states “Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: (g) Be adequately documented.” Condition: In testing, the Agency was not able to provide support for 2 of 80 expenditure transactions reviewed. Corrective Action Plan: Agency personnel will implement internal controls to ensure all supporting documentation is filed properly and accessible when needed. Responsible Individual: Jessica Backs, Executive Director Implementation Date: Immediately

View Audit 311576

Finding 406010 (2023-006)

Significant Deficiency 2023

Cook County, Illinios

IL

Subrecipient Monitoring § 200.208 § 200.332 § 200.338 § 200.425 § 200.501

Finding 2023 – 006 CONDITION During the current audit period, the Cook County Department of Public Health (DPH) did not perform adequate monitoring of its subrecipients as required by Federal regulations. CORRECTIVE ACTIONS DPH will implement procedures to ensure that the subrecipient monitoring pro...

Finding 2023 – 006 CONDITION During the current audit period, the Cook County Department of Public Health (DPH) did not perform adequate monitoring of its subrecipients as required by Federal regulations. CORRECTIVE ACTIONS DPH will implement procedures to ensure that the subrecipient monitoring process is adequately documented to ensure financial monitoring is performed, the subrecipient’s risk of noncompliance is evaluated, and the process includes the review of single audit reports. Management Approval of the Policy and Tools have been shared with the auditors. Implementation Phase includes but will not be limited to 1) identifying designated personnel team/consultant, 2) training staff, and 3) monitoring plan to ensure that the policy is followed. Anticipated completion of the corrective action is estimated to be December 31, 2024. The corrective action will be coordinated by the Director of Grants Accounting.

View Audit 311568

Finding 406009 (2023-005)

Significant Deficiency 2023

Cook County, Illinios

IL

Subrecipient Monitoring § 200.208 § 200.332 § 200.338 § 200.425 § 200.501

Finding 2023 – 005 CONDITION During the current audit period, the Cook County Department of Public Health (DPH) did not adequately comply with its subrecipient monitoring requirements in accordance with federal regulations. CORRECTIVE ACTIONS DPH will implement prior corrective action plan for futur...

Finding 2023 – 005 CONDITION During the current audit period, the Cook County Department of Public Health (DPH) did not adequately comply with its subrecipient monitoring requirements in accordance with federal regulations. CORRECTIVE ACTIONS DPH will implement prior corrective action plan for future subrecipients awarded with federal funds. The corrective measure will include adequately documenting financial monitoring and review of single audit reports. Management Approval of the Policy and Tools have been shared with the auditors. Implementation Phase includes but will not be limited to 1) identifying designated personnel team/consultant, 2) training staff, and 3) monitoring plan to ensure that the policy is followed. Anticipated completion of the corrective action is estimated to be December 31, 2024. The corrective action will be coordinated by the Director of Grants Accounting.

View Audit 311568

Finding 406008 (2023-004)

Significant Deficiency 2023

Cook County, Illinios

IL

Subrecipient Monitoring Cash Management Allowable Costs / Cost Principles

Finding 2023– 004 CONDITION During the current audit period, the Cook County Department of Public Health (DPH) did not adequately comply with its cash management requirements in accordance with federal regulations. CORRECTIVE ACTION: The CCDPH will work with program staff to develop and implement a ...

Finding 2023– 004 CONDITION During the current audit period, the Cook County Department of Public Health (DPH) did not adequately comply with its cash management requirements in accordance with federal regulations. CORRECTIVE ACTION: The CCDPH will work with program staff to develop and implement a vendor receipt tracker, contingency plan to continue the workflow in the event a vacancy occurs; monitor to ensure the Grant AP and Procurement process follow established process for timely award ofsubrecipient contracts; provide subrecipients with documented processes for submitting invoices for reimbursement; create an internal AP document to track lead time in processing invoices. Anticipated completion of the corrective action is estimated to be December 31, 2024. The corrective action will be coordinated by the Director of Grants Accounting.

View Audit 311568

Finding 406007 (2023-003)

Significant Deficiency 2023

Cook County, Illinios

IL

Special Tests & Provisions Procurement, Suspension & Debarment Reporting § 200.328

RE: Special Tests and Provisions (Reporting) Highway Planning and Construction, CFDA # 20.205 County Department – Department of Transportation and Highways Finding 2023 – 003 The Cook County Department of Transportation and Highways (DOTH) would like to respond to the FY2023 audit. As indicated in ...

RE: Special Tests and Provisions (Reporting) Highway Planning and Construction, CFDA # 20.205 County Department – Department of Transportation and Highways Finding 2023 – 003 The Cook County Department of Transportation and Highways (DOTH) would like to respond to the FY2023 audit. As indicated in finding 2023-003, DOTH submitted BoBS 2832 reports later than 30 calendar days following the period covered, and thus, did not comply with the reporting requirements outlined in the following grant agreement(s): • County Line Road from I-294 to North Ave (16-W7331-00-RP) - C-91-200-17 • County Line Rd from Grand Ave to Lake St (18-W7331-00-RP) - C-91-381-19 To ensure the timely submittal of BoBS 2832 reports, the following corrective action plan will be implemented by DOTH. By the close of the fiscal year on November 30, 2024, DOTH must: 1. Ensure proper training of staff and/or consultants responsible for grant reporting for projects with active grant agreements. Training will include how to gather data for the BoBS 2832 report, how to complete the BoBS 2832 report, and the cadence of reporting. A representative from the Cook County Comptroller will be invited to participate. Training materials will be distributed to participants following the session. 2. Place recurring dates on all project lead’s calendars, and on the calendars of any support staff or consultants responsible for grant reporting for the project, with a reminder when the BoBS 2832 report must be submitted. Each reminder date must be sufficiently in advance to allow for the preparation, review, and final signature in order for each BoBS 2832 report to be submitted no later than 30 calendar days following the period covered by the report. The project lead will have the ultimate responsibility of ensuring that staff assigned to the project submit BoBS 2832 reports two weeks prior to due date for proper review, sign-off, and submission to Illinois Department of Transportation (IDOT) prior to the due date. Parties responsible for overseeing the corrective action plan for the grant programs included in the 2023-003 findings: • Nathan Roseberry, Assistant Superintendent and Interim Chief Engineer of Construction • Aaron Lebowitz, Deputy Bureau Chief of Construction

View Audit 311568

Finding 406006 (2023-002)

Significant Deficiency 2023

Cook County, Illinios

IL

Procurement, Suspension & Debarment Subrecipient Monitoring

Findings 2023-002 Community Development Block Disaster Recovery Grant (CDBG-DR) Federal Assistant Listing Number 14.269. Corrective Action Plan: The corrective action plan from prior year stated that the County would begin with a process in FY2023. The CDBG-DR grant had only one new award during 202...

Findings 2023-002 Community Development Block Disaster Recovery Grant (CDBG-DR) Federal Assistant Listing Number 14.269. Corrective Action Plan: The corrective action plan from prior year stated that the County would begin with a process in FY2023. The CDBG-DR grant had only one new award during 2023 which was the Palatine agreement. The FFATA information was not obtained for the award and as of today has not been reported in the federal data base. We have instructed our program administrator to send the information (Donna Sanford, CDM Smith) to the Township and will have it entered (Janet Hamilton) in the FSRS system. We have designed and implemented this. Date of completion November 30, 2024.

View Audit 311568

Finding 406005 (2023-001)

Significant Deficiency 2023

Cook County, Illinios

IL

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles

Findings 2023-001 Emergency Solutions Grant Program (ESG) Federal Assistant Listing Number 14.231. Corrective Action Plan: Cook County – DPD is aware of and is actively working to expend payments to subrecipients within 30 days of invoice receipt. Part of the problem remains the need to train subrec...

Findings 2023-001 Emergency Solutions Grant Program (ESG) Federal Assistant Listing Number 14.231. Corrective Action Plan: Cook County – DPD is aware of and is actively working to expend payments to subrecipients within 30 days of invoice receipt. Part of the problem remains the need to train subrecipients on proper invoice documentation. Many times, invoices must be returned to the subrecipients for lack of missing or incorrect information. We have new staff persons to help expedite this procedure as well as additional training to more seasoned staff to illustrate that DPD must make processing invoices paramount. To better serve subrecipients by ensuring their assets are liquid so that they can better serve their clients. We should point out it will take a few cycles to show that 100% of invoices tested have been paid within 30-days of receipt. DPD staff (Ericka Branch and Cheryl Cook) are diligently working to meet this rule. Date of completion November 30, 2024.

View Audit 311568

Finding 406000 (2023-001)

Significant Deficiency 2023

City of Hutchinson

MN

Internal Control / Segregation of Duties

1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The finance staff will develop a policy for the Council to review and approve. 3. Official Responsible for Ensuring CAP: Andy Reid, Finance Director, is the...

1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The finance staff will develop a policy for the Council to review and approve. 3. Official Responsible for Ensuring CAP: Andy Reid, Finance Director, is the official responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP: December 31, 2024. 5. Plan to Monitor Completion of CAP: The City Council will be monitoring this corrective action plan. Sincerely, Andy Reid Finance Director

View Audit 311562

Finding 405999 (2023-003)

None 2023

La Asociacion Nacional Pro Personas Mayores (the National Association for Hispanic Elderly)

CA

Questioned Costs Allowable Costs / Cost Principles

Management will seek ways to return or credit the funds back to the DOL or DOL programs in FY23-24.

View Audit 311560 Questioned Costs: $1

Finding 405998 (2023-002)

None 2023

La Asociacion Nacional Pro Personas Mayores (the National Association for Hispanic Elderly)

CA

Questioned Costs Matching / Level of Effort / Earmarking

Management has discussed with DOL and requested relief from paying back the funds in question. The Association has also trained additional staff members to monitor more closely to ensure the percentage requirements are met on a monthly basis.

View Audit 311560 Questioned Costs: $1

Finding 405997 (2023-001)

Significant Deficiency 2023

La Asociacion Nacional Pro Personas Mayores (the National Association for Hispanic Elderly)

CA

Internal Control / Segregation of Duties

Management has submitted final audited financial statements for FY22-23.

View Audit 311560

Finding 405996 (2023-006)

Significant Deficiency 2023

Greene County, Illinois

IL

Procurement, Suspension & Debarment Reporting

Condition: The County incorrectly reported expenditures on their annual Project and Expenditure (P&E) report for fiscal year ending December 31, 2023. There were various typos and excluded expenditures related to the following projects: HVAC, Windows for Courthouse, Courthouse Smoke Alarm System, a...

Condition: The County incorrectly reported expenditures on their annual Project and Expenditure (P&E) report for fiscal year ending December 31, 2023. There were various typos and excluded expenditures related to the following projects: HVAC, Windows for Courthouse, Courthouse Smoke Alarm System, and Whitworth building purchase. Recommendation: The County should ensure all expenditures incurred within the fiscal year are included on the annual report. Additionally, an internal policy should be developed to ensure all ordinances are communicated to the necessary department heads. Name of Contact Person: Kirby Ballard View of Responsible Officials and Planned Corrective Action: The County Treasurer will ensure all expenditures are tracked throughout the year by using ordinances approved by the Board for the use of American Rescue Plan Act funds as well as invoices for each project. An internal policy has been developed that requires the County Treasurer to sign off on ordinances as they are received. Furthermore, the County Treasurer has implemented a review process to ensure the annual report is correctly stated. Anticipated Date of Completion: Ongoing Analysis

View Audit 311543

Finding 405994 (2023-001)

Material Weakness 2023

Neighborhood Housing Services of the Black Hills, Inc.

SD

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

Finding #2023-001 – Preparation of Financial Statements and Schedule of Expenditures of Federal Awards (SEFA) and Audit Adjustments Responsible Individuals: Mike Walker (CEO) and Kathleen Burnham (Accountant) Corrective Action Plan: The Organization has accepted the risk associated with requesting...

Finding #2023-001 – Preparation of Financial Statements and Schedule of Expenditures of Federal Awards (SEFA) and Audit Adjustments Responsible Individuals: Mike Walker (CEO) and Kathleen Burnham (Accountant) Corrective Action Plan: The Organization has accepted the risk associated with requesting the auditors to prepare the financial statements and SEFA and continues to plan for the auditors to prepare the reports. Due to the cost of hiring a full-time replacement staff accountant, the board of directors and management are willing to accept this degree of risk associated financial statement and SEFA preparation and will assist with additional internal oversight to limit risk accordingly. Anticipated Completion Date: Ongoing

View Audit 311542

Finding 405975 (2023-003)

Significant Deficiency 2023

Limestone Valley Resource Conservation and Development Council, Inc.

GA

Cash Management

2023-03: Approval for expenditures Name of contact person: Stephen Bontekoe, Program Coordinator Corrective Action: A member of management of the Board of Directors will review and authorize all disbursements. This authorization will be evidenced by the initialing of each disbursement reviewed...

2023-03: Approval for expenditures Name of contact person: Stephen Bontekoe, Program Coordinator Corrective Action: A member of management of the Board of Directors will review and authorize all disbursements. This authorization will be evidenced by the initialing of each disbursement reviewed. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 311539

Finding 405974 (2023-002)

Significant Deficiency 2023

Limestone Valley Resource Conservation and Development Council, Inc.

GA

2023-02: Maintenance of the General Ledger Name of contact person: Stephen Bontekoe, Program Coordinator Corrective Action: The books and records of the Organization will continue to be kept on a cash basis throughout the year, with accruals for any receivables and payables, and any other accru...

2023-02: Maintenance of the General Ledger Name of contact person: Stephen Bontekoe, Program Coordinator Corrective Action: The books and records of the Organization will continue to be kept on a cash basis throughout the year, with accruals for any receivables and payables, and any other accruals be made at year end to ensure accurate reporting. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 311539

Finding 405973 (2023-001)

Significant Deficiency 2023

Limestone Valley Resource Conservation and Development Council, Inc.

GA

Internal Control / Segregation of Duties Cash Management Reporting

2023-01: Segregation of Duties Name of contact person: Stephen Bontekoe, Program Coordinator Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to ...

2023-01: Segregation of Duties Name of contact person: Stephen Bontekoe, Program Coordinator Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. However, the risk of not segregated certain duties are not worth the additional costs. Nonfinancial employees will be trained and provide some assistance. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 311539

Finding 405972 (2023-002)

Significant Deficiency 2023

Phoenix Indian Center

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

Audit Finding: 2023-002 Corrective Action Plan: Management acquired the services of an outside firm to address the deficiencies in the records and to correct and establish a system to prevent further occurrences of late reconciliations and untimely reporting. Persons Responsible: Jolyana Kroupa, Chi...

Audit Finding: 2023-002 Corrective Action Plan: Management acquired the services of an outside firm to address the deficiencies in the records and to correct and establish a system to prevent further occurrences of late reconciliations and untimely reporting. Persons Responsible: Jolyana Kroupa, Chief Executive Officer and Cindy Macz, Financial Administrative Assistant Estimated Completion Date: June 30, 2024

View Audit 311534

Finding 405971 (2023-001)

None 2023

Development Authority of Cherokee County

GA

The Development Authority of Cherokee County agrees to monitor new grant awards in the future to be certain that budgets are adopted if new special revenue funds are created throughout the fiscal year.

View Audit 311531

Finding 405970 (2023-001)

Material Weakness 2023

Goodwill Industries of Middle Georgia, Inc. and Affiliates

GA

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Audit Finding Number: 2023-001-Enrollment Reporting: Management concurs with the finding. The College submitted enrollment reports over the past year according to our approved submission schedule, but the reports were rejected due to configuration issues with our student information system (SIS). W...

Audit Finding Number: 2023-001-Enrollment Reporting: Management concurs with the finding. The College submitted enrollment reports over the past year according to our approved submission schedule, but the reports were rejected due to configuration issues with our student information system (SIS). We worked diligently to resolve these issues with assistance from Anthology and the National Student Clearinghouse. All the reporting configuration issues that prevented timely and accurate reporting have been resolved and verified by the National Student Clearinghouse. The College has implemented a process whereby the Registrar reports graduation statuses at the conclusion of each term to the College's SIS for upload to the National Student Clearinghouse and subsequent transmission to NSLDS. The Registrar will create a separate report of students who have completed a program yet are continuing their education at the College. In addition, the Registrar will generate a weekly report from the College's SIS listing the last date of attendance for drops/withdrawals, leaves of absence, and standard periods of non-enrollment and upload to the National Student Clearinghouse with subsequent transmission to NSLDS monthly. As an internal control, submitting the report will be a joint venture between the Registrar, the Financial Aid Manager, and the Associate Vice President of Education. These individuals have completed all the required training to ensure accurate reporting. To ensure timely reporting, all will receive transmission and error reports, and submission dates will be set on outlook calendars as a constant reminder. Successful report submission will be a required report at the College's bi-weekly operations meeting. William H. Dindy, Associate Vice President of Education

View Audit 311527

Finding 405968 (2023-002)

Significant Deficiency 2023

Tech Corps Ohio

OH

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.308 § 200.309 § 200.403

We agree that the allocation being performed once annually does not create the most equitable allocation of costs between our individual programs. We will perform our indirect cost allocations more periodically during the course of the fiscal year to ensure that more appropriate times studies and a...

We agree that the allocation being performed once annually does not create the most equitable allocation of costs between our individual programs. We will perform our indirect cost allocations more periodically during the course of the fiscal year to ensure that more appropriate times studies and applicable participant hours are being utilized to limit the potential of allocating unrelated indirect costs from the year to individual programs, including the federally funded programs.

View Audit 311525 Questioned Costs: $1

Finding 405966 (2023-001)

Significant Deficiency 2023

Tech Corps Ohio

OH

Reporting § 200.502 § 200.510

We agree that, due to data entry errors, the SEFA provided at the start of the single audit did not include the appropriate and applicable federal expenditures. We will be more diligent in the preparation of the SEFA to help prevent the potential for inadvertently misrepresenting the total federal ...

We agree that, due to data entry errors, the SEFA provided at the start of the single audit did not include the appropriate and applicable federal expenditures. We will be more diligent in the preparation of the SEFA to help prevent the potential for inadvertently misrepresenting the total federal expenditures and avoid the necessity for adjustments to the SEFA in future audits. At the issuance of the reports, we have enhanced our internal controls and processes related to the preparation of the SEFA to prevent this situation in future years. Our goal is to eliminate any errors to ensure that all applicable federal expenditures are complete and accurate.

View Audit 311525

Finding 405964 (2023-003)

Significant Deficiency 2023

Door County Economic Development Corporation

WI

Subrecipient Monitoring Reporting Significant Deficiency

Special Reporting Supporting Documentation Reporting – Economic Development Assistance–Revolving Loan Fund – CFDA No. 11.307 Recommendation: Door County Economic Development Corporation should create an internal monitoring system to document future review of the ED-209 reports and verify that suppo...

Special Reporting Supporting Documentation Reporting – Economic Development Assistance–Revolving Loan Fund – CFDA No. 11.307 Recommendation: Door County Economic Development Corporation should create an internal monitoring system to document future review of the ED-209 reports and verify that supporting documentation is attached and retained for review during future audits. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will prepare future ED-209 reports well in advance of deadlines so that they can be verified by contracted accounting professionals prior to submittal to ensure accuracy. Name(s) of the contact person(s) responsible for corrective action: Michelle Lawrie Planned completion date for corrective action plan: Ongoing

View Audit 311523

Finding 405961 (2023-002)

Significant Deficiency 2023

Knoxville Community Unit #202

IL

Subrecipient Monitoring

The District will implement a better monitoring system between the budget and actual expenditures to ensure that actual expenditures do not exceed budgeted amounts. Principals are now assigned budgets. The Principal approves expenditures to send to Superintendent for secondary approval.

View Audit 311520

Corrective Action Plans

Filters