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Finding 1155417 (2024-002)
Material Weakness 2024
East Central Council of Governments
CO
Subrecipient Monitoring § 200.332
Finding 2024-0002 Subrecipient Monitoring CDOT Subrecipient Monitoring was lacking documentation. Corrective Action: ECCOG Executive Director and/or Senior & Transit Services Director will implement a formal monitoring protocol for future contracts as there are no subrecipient contracts at this time...
Finding 2024-0002 Subrecipient Monitoring CDOT Subrecipient Monitoring was lacking documentation. Corrective Action: ECCOG Executive Director and/or Senior & Transit Services Director will implement a formal monitoring protocol for future contracts as there are no subrecipient contracts at this time. The former subrecipients now have their own CDOT contract for funding. The protocol/procedures may be added to the Grant Management Policy using the CDOT guidance received. Person Responsible for Implementation: Executive Director Implementation Date: Sept 18, 2025. Corrective Action Plan approved by ECCOG’s Board of Directors September 18, 2025
View Audit 367691
Finding 1155416 (2024-005)
Material Weakness 2024
City of Wilton
ND
Cash Management Internal Control / Segregation of Duties
Contact Person – Pattie Solberg, City Auditor Corrective Action Plan – The City should follow their procedures for signing off on all requests for reimbursement reports before submitting the federal reimbursement. Completion Date – December 1, 2025
Contact Person – Pattie Solberg, City Auditor Corrective Action Plan – The City should follow their procedures for signing off on all requests for reimbursement reports before submitting the federal reimbursement. Completion Date – December 1, 2025
View Audit 367687
Finding 1155415 (2024-004)
Material Weakness 2024
City of Wilton
ND
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.326
Contact Person – Pattie Solberg, City Auditor Corrective Action Plan – The City will implement a written procurement policy that follows Uniform Guidance and will review vendors for suspension and debarment before entering into covered transactions. Completion Date – December 1, 2025
Contact Person – Pattie Solberg, City Auditor Corrective Action Plan – The City will implement a written procurement policy that follows Uniform Guidance and will review vendors for suspension and debarment before entering into covered transactions. Completion Date – December 1, 2025
View Audit 367687
Finding 1155413 (2024-002)
Material Weakness 2024
Housing Authority of the City of Hammond, Indiana
IN
HUD Housing Programs
Housing Voucher Cluster – ALN No. 14.871– Annual HQS Inspections Recommendation: We recommend the Authority review its HQS inspection policies and procedures and discuss these standards with the responsible inspectors to ensure all inspections are performed timely. Explanation of disagreement with a...
Housing Voucher Cluster – ALN No. 14.871– Annual HQS Inspections Recommendation: We recommend the Authority review its HQS inspection policies and procedures and discuss these standards with the responsible inspectors to ensure all inspections are performed timely. Explanation of disagreement with audit finding: The HHA agrees. Action taken in response to finding: The HHA will review its Policies to ensure HQS inspections are in compliance with HHA policies and HUD regulations. Names of the contact persons responsible for corrective action: Maria Carmen Paniagua, Executive Director and Barbara Stanley, HCV Director. Planned completion date for corrective action plan: 30-days.
View Audit 367679
Finding 1155412 (2024-001)
Material Weakness 2024
Imagine Housing and Affiliates
WA
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
Finding 2024-001: For the year ending December 31, 2023, the Corporation did not submit the Data Collection Form to the Federal Audit Clearinghouse in the time period required by Uniform Guidance. Comments on the Finding and Each Recommendation: The Corporation should submit the Data Collection Form...
Finding 2024-001: For the year ending December 31, 2023, the Corporation did not submit the Data Collection Form to the Federal Audit Clearinghouse in the time period required by Uniform Guidance. Comments on the Finding and Each Recommendation: The Corporation should submit the Data Collection Form to the Federal Audit Clearinghouse within the required time period. Management agrees with the finding and recommendation. Action(s) taken or planned on the finding: The Data Collection Form for the year ended December 31, 2023, was submitted on December 18, 2024.
View Audit 367675
Finding 1155390 (2024-001)
Material Weakness 2024
Plymouth Housing Authority
MA
Special Tests & Provisions HUD Housing Programs Material Weakness
Clarification notice was sent out to all landlords beginning August 12, 2025 to reiterate HQS standards andenforcement policy. Staff has been trained and procedures changed to track, document and enforce HQS Inspection Standards. Effective September 1, 2025, all open and future failed inspections ar...
Clarification notice was sent out to all landlords beginning August 12, 2025 to reiterate HQS standards andenforcement policy. Staff has been trained and procedures changed to track, document and enforce HQS Inspection Standards. Effective September 1, 2025, all open and future failed inspections are to follow the revised guidance and current HCV Admin plan.
View Audit 367657
Finding 1155388 (2024-003)
Material Weakness 2024
Crawford County
IN
Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.1 § 200.303
FINDING 2024-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material weakness, Modified Opinion The information submitted included amounts based on the incorrect period, amounts that should have been omitted, and amount which were ba...
FINDING 2024-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material weakness, Modified Opinion The information submitted included amounts based on the incorrect period, amounts that should have been omitted, and amount which were based on budgeted amounts instead of actual amounts, as such the reports were not fairly presented. Errors identified included the following: • Total Cumulative Expenditures were overstated by $3,174,098 • Total Current Expenditures were understated by $616,514 • Total Current Obligations were overstated by $1,825,902 Additionally, The County was unable to provide documentation to substantiate the amount obligated to one vendor used for the Government Services project. Contact Person Responsible for Corrective Action: Britt Ostler Contact Phone Number and Email Address: 765-659-6330/bostler@clintoncountyin.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Auditor unfortunately didn’t have the guidance from the SBOA until after the P&E report was submitted for 2024. The Auditor did take tremendous care to create a spreadsheet to make sure expenditures were reported in the correct time periods for 2025. The First Deputy reviewed the timeframe and expenditures as well to ensure we had several sets of eyes on the documentation before submitting the P&E report. We will have both the Auditor and First Deputy create the spreadsheet and review before submitting. Anticipated Completion Date: December 31, 2025
View Audit 367643
Finding 1155387 (2024-002)
Material Weakness 2024
Crawford County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303
FINDING 2024-002 Finding Subject: COVID-19-Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Summary of Finding: Material weakness, Modified Opinion Due to the U.S. Department of the Treasury's (Treasury) determination that the revenue loss eligible use category does not g...
FINDING 2024-002 Finding Subject: COVID-19-Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Summary of Finding: Material weakness, Modified Opinion Due to the U.S. Department of the Treasury's (Treasury) determination that the revenue loss eligible use category does not give rise to subawards, the County was only required to comply with suspension and debarment requirements related to covered transactions. Covered transactions in the amount of $1,236,661 were made during the audit period to three vendors. Of the three vendors used by the County, one vendor contract had included a suspension and debarment clause. For the remaining vendors, the County did not check the ELPS, nor was a certification collected from the vendors, and a clause did not exist in the agreements with the vendors. Although the County had a policy to include a clause in vendor contracts related to covered transactions, no documentation to verify the County's compliance with the suspension and debarment federal requirement was provided for audit. For the two vendors, the County provided Suspension and Debarment Certifications dated 7-14- 25 and 7-17-25. Contact Person Responsible for Corrective Action: Britt Ostler Contact Phone Number and Email Address: 765-659-6330/bostler@clintoncountyin.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The County had their county attorney draw up the Suspension and Debarment Certificate and the Commissioner Assistant presents it when the Commissioner’s hire Contractors for County projects using federal money. It’s now in our office procedures to have the Suspension and Debarment Certificate ready for signature if a grant is using federal monies. It’s also recommended that all officeholders alert the Auditor and Commissioner’s Assistant if the grant is federal. The Auditor is sending an email reminding elected officials and department heads to communicate with the Commissioner’s office as to their federal grants. Contractors will need to sign the clause before they are permitted to start the project. This is more of a communication issue we need to resolve. The two vendors in question did comply and sign the Suspension and Debarment Clause before their checks were picked up. Anticipated Completion Date: July 28, 2025
View Audit 367643
Finding 1155386 (2024-003)
Material Weakness 2024
Noble County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
FINDING 2024-003 Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Shelley Mawhorter Contact phone and email: shelley.mawhorter@nobleco.gov 260-564-1979 Views of Responsible Official: We concur with the fi...
FINDING 2024-003 Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Shelley Mawhorter Contact phone and email: shelley.mawhorter@nobleco.gov 260-564-1979 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Noble County Auditor is now the SAM Coordinator. As suggested by SBOA, the County Auditor will run an expenditure report to check which vendors are close to or being paid more than $25,000. A SAM report will be run on each vendor regardless of federal monies or not. A SAM file will be kept with our Annual Report file for reference. Anticipated Completion Date: We will have the Corrective Action Plan implemented by December 31, 2025.
View Audit 367641
Finding 1155385 (2024-001)
Material Weakness 2024
Henry County
IN
Equipment & Real Property Management Internal Control / Segregation of Duties § 200.303 § 200.313
FINDING 2024-001 (20.106(Airport Improvement Program – Equipment and Real Property Management) Finding Subject: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: Debra Walker Contact Phone Number and Email Address: 765-529-2800; dwalker@henrycounty.in.gov Views of Re...
FINDING 2024-001 (20.106(Airport Improvement Program – Equipment and Real Property Management) Finding Subject: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: Debra Walker Contact Phone Number and Email Address: 765-529-2800; dwalker@henrycounty.in.gov Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: We will be getting all of the Capital Assets and Real Property information from the Airport Board and will enter all of this into our Capital Assets. We will send the board a copy of our Capital Asset Policy so they will know the procedure. Anticipated Completion Date: We will have this completed by July 25, 2025.
View Audit 367640
Finding 1155384 (2024-001)
Material Weakness 2024
Cheyenne Health and Wellness Center Doing Business As Healthworks
WY
Reporting Allowable Costs / Cost Principles Material Weakness
2024-001 Reporting Corrective action planned: For employee expenses calculation for the Uniform Data System (UDS) reporting annual accrued PTO calculations will not be used. Anticipated completion date: Complete date of this corrective action plan is immediate. The next UDS report is due 2/15/2026. ...
2024-001 Reporting Corrective action planned: For employee expenses calculation for the Uniform Data System (UDS) reporting annual accrued PTO calculations will not be used. Anticipated completion date: Complete date of this corrective action plan is immediate. The next UDS report is due 2/15/2026. For the 2025 UDS report accrued PTO for employees will not be included employee expenses. Contact person responsible for corrective action: Margaret Cox CFO mcox@wyhealthworks.org
View Audit 367639
Finding 1155380 (2024-001)
Material Weakness 2024
Blytheville-Gosnell Regional Airport Authority
AR
Internal Control / Segregation of Duties
Entity managmenet will segregate the accounting duties related to initiaing, receipting, depositing, disbursing, and recording transactions to the extent possible with current staffing levels effective September 5, 2025.
Entity managmenet will segregate the accounting duties related to initiaing, receipting, depositing, disbursing, and recording transactions to the extent possible with current staffing levels effective September 5, 2025.
View Audit 367638
Finding 1155377 (2024-003)
Material Weakness 2024
Vigo County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303
FINDING 2024-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment The County had not performed procedures to ensure the vendors were not suspended or debarred or otherwise excluded or disqualified from participation in federal assistance progra...
FINDING 2024-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment The County had not performed procedures to ensure the vendors were not suspended or debarred or otherwise excluded or disqualified from participation in federal assistance programs or activities during the audit period on all of the 3 vendors determined to have covered transactions, totaling $141,131, that were paid with SLFRF funds. Contact Person Responsible for Corrective Action: Larry Hutchings 812-462-3361 larry.hutchings@vigocounty.in.gov Views of Responsible Officials: We concur with the finding. Description of The Action Plan : The Auditors Office has created a policy for Suspension and Debarment within the Subrecipient Policy A Clause or condition must also be included in the covered transaction with that entity to require reporting of any Debarment or Suspension occurring during the Subgrant period and they must maintain documentation to support verification that it was done before or at the time of contract execution. Anticipated Completion Date 08/13/2025
View Audit 367622
Finding 1155376 (2024-002)
Material Weakness 2024
Vigo County
IN
Subrecipient Monitoring § 200.303
FINDING 2024-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Subrecipient Monitoring The County received an allocation of the COVID-19 - State and Local Fiscal Recovery Funds (SLFRF) from the U.S. Department of the Treasury to support its response and recovery fro...
FINDING 2024-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Subrecipient Monitoring The County received an allocation of the COVID-19 - State and Local Fiscal Recovery Funds (SLFRF) from the U.S. Department of the Treasury to support its response and recovery from the novel coronavirus. A portion of the County's allocation was then used to subaward funds to another entity (i.e., the subrecipient) to carry out an eligible use. The County did not have policies and procedures in place to perform monitoring procedures of the subrecipients. Contact Person Responsible for Corrective Action: Larry Hutchings 812-462-3361 ; larry.hutchings@vigocounty.in.gov Views of Responsible Officials: We concur with the finding. Description of the action plan : The Auditors Office has created a Subrecipient Policy The Auditor’s Office requires all departments who contract with subrecipients to complete a Subrecipient Contractor Checklist on a fiscal year basis. Anticipated Completion Date – 08/13/2025
View Audit 367622
Finding 1155373 (2024-005)
Material Weakness 2024
Crawford County
IN
Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.1 § 200.303
FINDING 2024-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Wendy Marples Contact Phone Number and Email Address: 812-338-2142/ auditor@crawfordcounty.in.gov Views of Responsible Officials: We concur wit...
FINDING 2024-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Wendy Marples Contact Phone Number and Email Address: 812-338-2142/ auditor@crawfordcounty.in.gov Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: The County Auditor will ensure that any future ARPA funding will be reported correctly and broken out by project. This will also be verified with the ledger for the same period. Internal controls within the office will ensure the County Auditor reviews everything is correct prior to submission. Anticipated Completion Date: December 31, 2025
View Audit 367617
Finding 1155372 (2024-004)
Material Weakness 2024
Crawford County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
FINDING 2024-004 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Wendy Marples Contact Phone Number and Email Address: 812-338-2142/ auditor@crawfordcounty.in.gov Views of Responsible Officials...
FINDING 2024-004 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Wendy Marples Contact Phone Number and Email Address: 812-338-2142/ auditor@crawfordcounty.in.gov Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: The County is currently implementing a new vendor form where Vendor’s will have to certify that they have not been suspended or debarred from receiving payment from the Federal Government. We are also in the process of sending out information to current vendors to have them certify that they are compliant to receive funds from a Federal Grant award. We will start with those currently receiving payment from federal awards. We will also utilize SAMS.GOV to check their compliance. Before claims are paid to vendors for covered transactions with Federal awards, a second review will be done to ensure the requirement has been met related to suspension and debarment. Anticipated Completion Date: December 31, 2025
View Audit 367617
Finding 1155371 (2024-003)
Material Weakness 2024
Crawford County
IN
Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.318 § 200.319 § 200.320
FINDING 2024-003 Finding Subject: Highway Planning and Construction - Procurement Contact Person Responsible for Corrective Action: Chance Bender, Highway Superintendent Contact Phone Number and Email Address: (812) 338-2162 / chancebender@crawfordcounty.in.gov Views of Responsible Officials: We con...
FINDING 2024-003 Finding Subject: Highway Planning and Construction - Procurement Contact Person Responsible for Corrective Action: Chance Bender, Highway Superintendent Contact Phone Number and Email Address: (812) 338-2162 / chancebender@crawfordcounty.in.gov Views of Responsible Officials: We concur with the findings of this report. Description of Corrective Action Plan: The County Highway Department has implemented a new filing system to help ensure that audit documentation is being maintained for all federal requirements. The County will maintain documentation of all bids and Letter of Interests (LOIs) received from vendors for each project for review. These files are maintained in their own folder with the DES# and project description on the outside. The County will also maintain documentation of the LPA Selection Review Checklist for each project for review. The County Highway Superintendent is responsible for maintaining all the files and the administrator will review/sign the checklist to ensure all the files are properly maintained. In addition, the County is currently working with the County's attorney to develop a procurement policy that includes federal regulations. Anticipated Completion Date: September 2025
View Audit 367617
Finding 1155370 (2024-004)
Material Weakness 2024
The Ministry of Caring, INC
DE
Eligibility Internal Control / Segregation of Duties Significant Deficiency
Corrective Action Plan: All residents of House of Jospeh Permanent Residence are being recertified to ensure that compliance requirements are being met. Contact Person Responsible for Corrective Action: Eugene Halus, Chief Operating Officer Anticipated Completion Date of Corrective Action: October 1...
Corrective Action Plan: All residents of House of Jospeh Permanent Residence are being recertified to ensure that compliance requirements are being met. Contact Person Responsible for Corrective Action: Eugene Halus, Chief Operating Officer Anticipated Completion Date of Corrective Action: October 1, 2025
View Audit 367616
Finding 1155369 (2024-003)
Material Weakness 2024
The Ministry of Caring, INC
DE
Eligibility Internal Control / Segregation of Duties HUD Housing Programs
Corrective Action Plan: This matter has in effect self-corrected. The client in question no longer works a number of hours that would cause him to exceed the income threshold. The need to be mindful of his income has been expressed to the client directly. Contact Person Responsible for Corrective Ac...
Corrective Action Plan: This matter has in effect self-corrected. The client in question no longer works a number of hours that would cause him to exceed the income threshold. The need to be mindful of his income has been expressed to the client directly. Contact Person Responsible for Corrective Action: Eugene Halus, Chief Operating Officer Anticipated Completion Date of Corrective Action: September 18, 2025
View Audit 367616
Finding 1155367 (2024-001)
Material Weakness 2024
Suffolk County, New York
NY
Eligibility Subrecipient Monitoring Significant Deficiency § 200.303
REFERENCE No. 2024-001 Significant Deficiency in Internal Control Over Compliance, Other Matters - Eligibility Program Medicaid Cluster (Assistance Listing Number 93.778) Identification Number(s) DOH01-C37308GG-3450000 Finding The County did not maintain adequate documentation of program participant...
REFERENCE No. 2024-001 Significant Deficiency in Internal Control Over Compliance, Other Matters - Eligibility Program Medicaid Cluster (Assistance Listing Number 93.778) Identification Number(s) DOH01-C37308GG-3450000 Finding The County did not maintain adequate documentation of program participant eligibility, nor did it ensure that non-long-term care program participants were properly classified. Sixty participants were selected for testing and the following exceptions were noted: • For five of sixty participants selected for testing, the County was unable to provide documentation that a program supervisor had approved the application. • For one of sixty participants selected for testing, the County was unable to provide a signed participant application. • For one of sixty participants selected for testing, upon reapplication and further documentation, a long-term care case was determined to be non-long-term care, but the County did not make this change and the participant was misclassified. Questioned Costs Undetermined. Recommendation The County should enhance its procedures and internal controls to ensure it maintains documentation of participant eligibility. It should also enhance procedures and internal controls to ensure participants are correctly classified as long-term care versus non-long-term care. Corrective Action Plan The Medicaid Division will continue to emphasize the need for signatures at both levels of eligibility Examiner level and Quality Control Examiner II or higher level. This will be stressed at all appropriate training for not only new staff but current staff as well. As far as the “misclassified” the Consumer left nursing home during a period when documentation requirements were waived, due to the Public Health Emergency (COVID-19); The coverage was correct, but coding indicated the need for Long Term Care. This code does not allow or authorize any services on its own, and as such, no inappropriate services were authorized. Even though this has little impact the Division will continue to stress to staff and supervisors the need to properly code cases. NYS DOH is in the process of transitioning away from LDSS 3209 forms and automating the process; we will continue to work with our state partners to assist in this transition when it becomes available to us. This transition should mitigate these type of situations. Action Date September 5, 2025 Final Implementation Date December 31, 2025 Name And Phone No. Of Person Responsible For Implementation James Sluder – 631-854-5830
View Audit 367602
Finding 1155362 (2024-002)
Material Weakness 2024
Suffolk County, New York
NY
Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.430
REFERENCE No. 2024-002 Significant Deficiency in Internal Control Over Compliance, Other Matters Program Child Support Services (Assistance Listing Number 93.563) Identification Number(s) 18000 (2024) Finding Employee time and effort charged to the program did not agree with supporting documentation...
REFERENCE No. 2024-002 Significant Deficiency in Internal Control Over Compliance, Other Matters Program Child Support Services (Assistance Listing Number 93.563) Identification Number(s) 18000 (2024) Finding Employee time and effort charged to the program did not agree with supporting documentation. For two of thirty-three employee timesheets selected for testing, the amount claimed for employee time and effort did not agree with supporting documentation. Employee payroll data was entered incorrectly when the claim was compiled, resulting in an underclaim of the amount charged to the program. Questioned Costs None. The error resulted in an underclaim. Recommendation The County should enhance its procedures and internal controls to ensure that employee time and effort charged to the program is accurate and agrees with supporting documentation. Corrective Action Plan The Finance division will be working with payroll and IT to assist in automating this process within the WorkDay system. Employee Function Codes drive the claiming process and currently it has been a manual process; however, the need to automate is important. Until a new process is in place, staff will be trained to spot these errors and if needed correct when found. In addition, Senior staff will be reviewing this process to also ensure its accuracy. Action Date September 5, 2025 (Meeting with staff) Final Implementation Date March 31, 2026 Name And Phone No. Of Person Responsible For Implementation Jennifer Cicero 631-854-9331
View Audit 367602
Finding 1155361 (2024-003)
Material Weakness 2024
Jewish Family & Children's Service of Southern Arizona, Inc.
AZ
Procurement, Suspension & Debarment
Management is reviewing all finance policies and procedures as the Organization moves forward with creating a revised Finance Policies Manual. Management has taken the step of moving the Conflict-of-Interest policy to the current Finance Policies Manual. Management will train all staff on the proper...
Management is reviewing all finance policies and procedures as the Organization moves forward with creating a revised Finance Policies Manual. Management has taken the step of moving the Conflict-of-Interest policy to the current Finance Policies Manual. Management will train all staff on the proper policies for documenting procurement.
View Audit 367600
Finding 1155356 (2024-002)
Material Weakness 2024
Jewish Family & Children's Service of Southern Arizona, Inc.
AZ
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Management reviewed their internal control policies and procedures and made changes to accounting operations to resolve this issue going forward.
Management reviewed their internal control policies and procedures and made changes to accounting operations to resolve this issue going forward.
View Audit 367600
Finding 1155354 (2024-002)
Material Weakness 2024
Goodwill Industries of Michiana, Inc.
IN
Cash Management Significant Deficiency Internal Control / Segregation of Duties
2024-002 PAYROLL POPULATION The Organization uses general ledger detail to create draws to submit reimbursement claims. Some reimbursements are for payroll expenses that are paid through a separate system. The Organization could not reconcile the general ledger to the payroll software detail used to...
2024-002 PAYROLL POPULATION The Organization uses general ledger detail to create draws to submit reimbursement claims. Some reimbursements are for payroll expenses that are paid through a separate system. The Organization could not reconcile the general ledger to the payroll software detail used to submit reimbursements. Recommendation: The Organization should perform and maintain monthly reconciliations of the payroll software, general ledger, and draw detail that all agree. Action Taken: The Organization was billing the grantor for payroll fees, the additional fees for each employee or contract that participated in the grant. Originally, the funds were coded to payroll (compensation) expenses, which generated a discrepancy between the Payroll Register and the General Ledger. The unemployment expense was also coded to benefits, which created a variance between the payroll register (generated from payroll software) and the general ledger. Going forward, the trail balance and general ledger will be reconciled to the draw request. Additionally, the team has been trained in how to properly code these expenses. Contact Person: Shire Kuch Effective Date: 25 September 2025.
View Audit 367596
Finding 1155349 (2024-001)
Material Weakness 2024
Goodwill Industries of Michiana, Inc.
IN
Eligibility Subrecipient Monitoring Material Weakness
2024-001 ELIGIBILITY Intake forms were not completed for the WIOA program. One client tested during the audit was determined to be over the age of eligibility at the end of the year. Recommendation: The Organization should develop, document, and implement a review process that ensures all participan...
2024-001 ELIGIBILITY Intake forms were not completed for the WIOA program. One client tested during the audit was determined to be over the age of eligibility at the end of the year. Recommendation: The Organization should develop, document, and implement a review process that ensures all participant intake forms are completed and reviewed for correct eligibility determinations, and that eligibility is monitored on a regular basis to ensure that clients who age out of the grant are properly removed. Action Taken: The employee that took these actions was terminated once a thorough investigation was completed. This employee marked individuals as eligible even though they were not. The Organization self-reported to the funder and work with the funder to the funder’s satisfaction. This was finalized by the end of September 2024. Additionally, to ensure that all clients are eligible, the Organization, after the problem discussed above instituted a multiple step process to ensure eligibility. If someone is potentially eligible, the Organization reaches out to a third party to confirm eligibility, the case manager will sign off on the eligibility, and then the case manager’s boss will also review and sign off on the eligibility. Finally, the client is then submitted to the grantor for a final review. Contact Person: Shire Kuch Effective Date: 30 September 2024
View Audit 367596
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