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Corrective Action Plans

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Finding 1206398 (2022-001)
Material Weakness 2022
City of Newark
NJ
Eligibility Matching / Level of Effort / Earmarking
Corrective Action and Explanation - The City of Newark will comply with the Auditor's recommendation. Implementation Date: Ongoing.
Corrective Action and Explanation - The City of Newark will comply with the Auditor's recommendation. Implementation Date: Ongoing.
View Audit 398402
Finding 1206312 (2022-005)
Material Weakness 2022
Island Health, Inc.
MA
Procurement, Suspension & Debarment
Item 2022.005 - Procurement. suspension and debarment Recommendation The Center should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ...
Item 2022.005 - Procurement. suspension and debarment Recommendation The Center should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this recommendation: • As part of our vendor and individual review process, we will ensure that we will document the date and result of the SAM database search, maintaining the results in a centralized file, ensuring records are easily accessible for audit and compliance purposes. • Require approval during the procurement process for new vendors before entering into contracts or agreements • Conduct regular internal reviews to ensure compliance
View Audit 398372
Finding 1206311 (2022-004)
Material Weakness 2022
Island Health, Inc.
MA
Reporting
Item 2022.004 - Reporting Recommendation The Center should establish controls to ensure all accounting records are analyzed and proper support is available in order to ensure that financial statement audit is submitted on a timely basis to the Federal government. The Center should also ensure that a...
Item 2022.004 - Reporting Recommendation The Center should establish controls to ensure all accounting records are analyzed and proper support is available in order to ensure that financial statement audit is submitted on a timely basis to the Federal government. The Center should also ensure that all reporting requirements are monitored and met on a timely basis. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this recommendation: • Ensure proper analysis and support of accounting records through a monthly financial close process that enforces standards for supporting documentation, and internal review and approval • Ensure timely submission of financial statement audit by establishing a Master Calendar for the organization's required submissions. Depending on the required submission deadline, we would ensure that we properly allocate time and tasks into a schedule that would assist us in making our submission on a timely basis
View Audit 398372
Finding 1206310 (2022-006)
Material Weakness 2022
Island Health, Inc.
MA
Cash Management HUD Housing Programs Material Weakness § 200.302 § 200.303 § 200.305
Item 2022.006 - Cash Manaaement Recommendation The Center should develop written procedures to review all drawdowns that occur in order to ensure accuracy. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this recommendation: • Prepare written procedures ...
Item 2022.006 - Cash Manaaement Recommendation The Center should develop written procedures to review all drawdowns that occur in order to ensure accuracy. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this recommendation: • Prepare written procedures to document the process for Drawdown requests, including the initial review, documented approval process, submission to the funding agency, and the recording of the drawdown in the accounting system immediately after submission • Maintain detailed records of all drawdown requests, supporting documentation, approvals, and correspondence • Conduct regular internal reviews of drawdown activities to ensure compliance with procedures and maintain audit trail • Review drawdown procedures annually to ensure they remain current with funding agency guidelines and best practices
View Audit 398372
Finding 1206309 (2022-007)
Material Weakness 2022
Island Health, Inc.
MA
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403
Item 2022.007 - Period of Performance Recommendation The Center should develop written procedures to review all expenditures to ensure they are within the proper period of performance of the grant. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this rec...
Item 2022.007 - Period of Performance Recommendation The Center should develop written procedures to review all expenditures to ensure they are within the proper period of performance of the grant. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this recommendation: • Conduct a pre-approval of expenditures, verifying that the expense is allowable under the grant terms and falls within the period of performance • Utilize a pre-approval form that includes details of the proposed expenditure, its necessity, and confirmation in the form of authorized signatures, that it is within the grant period. • Require all relevant supporting documentation with the date the expense was incurred, ensuring it falls within the grant's period of performance. This is further reviewed by the CFO who will verify that the expenditure meets all requirements and is then able to record it in the accounting system. • Conduct regular reviews of expenditures to ensure compliance with the grant period and maintain audit trail • Review these procedures annually to ensure they ongoing compliance with the grant's period of performance FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call: Cynthia Mitchell, CEO at 508-627-5797.
View Audit 398372
Finding 1206308 (2022-003)
Material Weakness 2022
Island Health, Inc.
MA
Allowable Costs / Cost Principles § 200.40 § 200.430
Item 2022.003 - Activities Allowed or Unallowed Recommendation We recommend that the Center consistently enforce its internal controls over payroll to ensure that the timesheet and payrates are reviewed and approved by the appropriate supervisor. Additionally, we recommend that the Center consistent...
Item 2022.003 - Activities Allowed or Unallowed Recommendation We recommend that the Center consistently enforce its internal controls over payroll to ensure that the timesheet and payrates are reviewed and approved by the appropriate supervisor. Additionally, we recommend that the Center consistently reinforces its internal controls over nonpayroll expenditures to ensure all expenditures were approved by the appropriate supervisor. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this recommendation: Timesheet and Payrate Review and Approval: • Standardize timesheet submission and approval process • Utilize an electronic timesheet system to document the verification of employee payrates and ensure there is a detailed audit trail that records all submissions, reviews, and approvals by supervisors • Conduct regular audits to verify timesheets and payrates are reviewed and approved by supervisors NonPayroll Expenditures: • Evaluate and improve upon existing processes to ensure internal controls over nonpayroll expenditures are working. This includes enforcement of approval policies with mandatory documentation and regular monitoring throughout the process for a clear audit trail • Conduct regular audits to verify nonpayroll expenditures have been reviewed and approved by supervisors
View Audit 398372
Finding 1206172 (2022-007)
Material Weakness 2022
Native Village of Barrow
AK
Reporting Material Weakness § 200.512
Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Ross Waddell Corrective Action Plan: The Native Village of Barrow (NVB) experienced significant operational disruption as a result of the COVID-19 pandemic, including the loss of several long-term employees. Due to ...
Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Ross Waddell Corrective Action Plan: The Native Village of Barrow (NVB) experienced significant operational disruption as a result of the COVID-19 pandemic, including the loss of several long-term employees. Due to the limited availability of qualified personnel in the local labor market, these vacancies were difficult to fill, which resulted in delays and backlogs in financial accounting and reporting functions. While efforts to establish a long-term staffing solution remained ongoing during 2022, NVB was required to engage out-of-town contract personnel and implement a transition of accounting and payroll systems during FY 2022, as sufficient internal expertise with the legacy systems was no longer available. For FY 2023, all financial activity was processed using a single accounting and payroll system (QuickBooks). However, FY 2022 required extensive reconciliation and integration of data from two separate systems to ensure accurate financial reporting for grant compliance and audit purposes. As a result of the circumstances described above, audited financial statements for FY 2023 and FY 2024 will not be issued in a timely manner. NVB was able to get grant reporting current by the end of calendar year 2025. Management is actively working to complete the accounting records for FY 2023 through FY 2025 to facilitate the timely completion of the upcoming audits. Proposed Completion Date: December 31, 2025.
View Audit 398166
Finding 1206170 (2022-006)
Material Weakness 2022
Native Village of Barrow
AK
Allowable Costs / Cost Principles Significant Deficiency
Lack of Internal Controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Ross Waddell Corrective Action Plan: The Native Village of Barrow (NVB) experienced significant operational disruption as a result of the COVID-19 pandemic, including the loss o...
Lack of Internal Controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Ross Waddell Corrective Action Plan: The Native Village of Barrow (NVB) experienced significant operational disruption as a result of the COVID-19 pandemic, including the loss of several long-term employees. Due to the limited availability of qualified personnel in the local labor market, these vacancies were difficult to fill, which resulted in delays and backlogs in financial accounting and reporting functions. While efforts to establish a long-term staffing solution remained ongoing during 2022, NVB was required to engage out-of-town contract personnel and implement a transition of accounting and payroll systems during FY 2022, as sufficient internal expertise with the legacy systems was no longer available. For FY 2023, all financial activity was processed using a single accounting and payroll system (QuickBooks). However, FY 2022 required extensive reconciliation and integration of data from two separate systems to ensure accurate financial reporting for grant compliance and audit purposes. As a result of the circumstances described above, audited financial statements for FY 2023 and FY 2024 will not be issued in a timely manner. NVB was able to get grant reporting current by the end of calendar year 2025. Management is actively working to complete the accounting records for FY 2023 through FY 2025 to facilitate the timely completion of the upcoming audits. Proposed Completion Date: December 31, 2025.
View Audit 398166
Finding 1206169 (2022-004)
Material Weakness 2022
Native Village of Barrow
AK
Reporting Procurement, Suspension & Debarment HUD Housing Programs
Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Ross Waddell Corrective Action Plan: The Native Village of Barrow (NVB) experienced significant operational disruption as a result of the COVID-19 pandemic, including the loss of several long-term employees. Due to ...
Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Ross Waddell Corrective Action Plan: The Native Village of Barrow (NVB) experienced significant operational disruption as a result of the COVID-19 pandemic, including the loss of several long-term employees. Due to the limited availability of qualified personnel in the local labor market, these vacancies were difficult to fill, which resulted in delays and backlogs in financial accounting and reporting functions. While efforts to establish a long-term staffing solution remained ongoing during 2022, NVB was required to engage out-of-town contract personnel and implement a transition of accounting and payroll systems during FY 2022, as sufficient internal expertise with the legacy systems was no longer available. For FY 2023, all financial activity was processed using a single accounting and payroll system (QuickBooks). However, FY 2022 required extensive reconciliation and integration of data from two separate systems to ensure accurate financial reporting for grant compliance and audit purposes. As a result of the circumstances described above, audited financial statements for FY 2023 and FY 2024 will not be issued in a timely manner. NVB was able to get grant reporting current by the end of calendar year 2025. Management is actively working to complete the accounting records for FY 2023 through FY 2025 to facilitate the timely completion of the upcoming audits. Proposed Completion Date: December 31, 2025.
View Audit 398166
Finding 1206162 (2022-005)
Material Weakness 2022
Native Village of Barrow
AK
Reporting Procurement, Suspension & Debarment Material Weakness
Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Ross Waddell Corrective Action Plan: The Native Village of Barrow (NVB) experienced significant operational disruption as a result of the COVID-19 pandemic, including the loss of several long-term employees. Due to ...
Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Ross Waddell Corrective Action Plan: The Native Village of Barrow (NVB) experienced significant operational disruption as a result of the COVID-19 pandemic, including the loss of several long-term employees. Due to the limited availability of qualified personnel in the local labor market, these vacancies were difficult to fill, which resulted in delays and backlogs in financial accounting and reporting functions. While efforts to establish a long-term staffing solution remained ongoing during 2022, NVB was required to engage out-of-town contract personnel and implement a transition of accounting and payroll systems during FY 2022, as sufficient internal expertise with the legacy systems was no longer available. For FY 2023, all financial activity was processed using a single accounting and payroll system (QuickBooks). However, FY 2022 required extensive reconciliation and integration of data from two separate systems to ensure accurate financial reporting for grant compliance and audit purposes. As a result of the circumstances described above, audited financial statements for FY 2023 and FY 2024 will not be issued in a timely manner. NVB was able to get grant reporting current by the end of calendar year 2025. Management is actively working to complete the accounting records for FY 2023 through FY 2025 to facilitate the timely completion of the upcoming audits. Proposed Completion Date: December 31, 2025.
View Audit 398166
Finding 1205802 (2022-001)
Material Weakness 2022
Reimagining Justice, Inc.
NJ
Reporting Internal Control / Segregation of Duties § 200.512
Reimagining Justice Inc. Corrective Action Plan Federal Single Audit Finding Auditors’ Recommendation Reimagining Justice Inc. should ensure that financial records, reconciliations, and reporting documentation are completed in a timely manner so that the Single Audit can be performed and finalized o...
Reimagining Justice Inc. Corrective Action Plan Federal Single Audit Finding Auditors’ Recommendation Reimagining Justice Inc. should ensure that financial records, reconciliations, and reporting documentation are completed in a timely manner so that the Single Audit can be performed and finalized on schedule and required reporting can be submitted before applicable deadlines. Corrective Action Plan Management acknowledges that the Single Audit reporting package and Data Collection Forms for the 2022 audit were not submitted by the required deadlines. To correct this issue and prevent recurrence, the organization has implemented the following actions:• Enhanced monitoring and tracking• Hired an internal accountant to strengthen financial oversight and reconciliation processes.• Assignment of oversight responsibility.• Staff Training.• Formalized workflows and fiscal coordination protocols with St. Joseph’s University Medical Center (fiscal sponsor) including submission timelines, approval processes, and reporting requirements.• Established external filing deadlines. Anticipated Completion Date These corrective actions were initiated in autumn 2025, and will be fully in place for the audit of the fiscal year ended September 30, 2025, ensuring timely submission by June 30, 2026. Management Statement Management believes the corrective actions implemented will ensure full compliance with federal and state reporting requirements and prevent recurrence of late audit submissions. Responsible Individual Dr. Liza Chowdhury Executive Director Date: March 17, 2026
View Audit 397546
Finding 1205534 (2022-003)
Material Weakness 2022
Kanawha Valley Collective Inc.
WV
Reporting Internal Control / Segregation of Duties § 200.512
Planned Corrective Action: The Kanawha Valley Collective, Inc. will develop internal policies and procedures designed to ensure a timely annual financial statement closing which will allow the required single audit to be completed in a timelier manner. Name of Contact Person: Traci Strickland Antici...
Planned Corrective Action: The Kanawha Valley Collective, Inc. will develop internal policies and procedures designed to ensure a timely annual financial statement closing which will allow the required single audit to be completed in a timelier manner. Name of Contact Person: Traci Strickland Anticipated completion date: June 30, 2026
View Audit 397204
Finding 1205531 (2022-002)
Material Weakness 2022
Kanawha Valley Collective Inc.
WV
Planned Corrective Action: The Kanawha Valley Collective, Inc. will implement enhanced reconciliation and documentation procedures that timely identify and allow for the correction of differences between the accounting recordkeeping and the grant reporting documentation. Name of Contact Person: Trac...
Planned Corrective Action: The Kanawha Valley Collective, Inc. will implement enhanced reconciliation and documentation procedures that timely identify and allow for the correction of differences between the accounting recordkeeping and the grant reporting documentation. Name of Contact Person: Traci Strickland Anticipated completion date: August 30, 2026
View Audit 397204
Finding 1191127 (2022-002)
Material Weakness 2022
Empowered 4 Life Foundation
CA
All bank accounts were seperated to ensure no comingling of program funds and expenditure. Non-program income and expense will no longer be cominglied with program funds.
All bank accounts were seperated to ensure no comingling of program funds and expenditure. Non-program income and expense will no longer be cominglied with program funds.
View Audit 395299
Finding 1191126 (2022-001)
Material Weakness 2022
Empowered 4 Life Foundation
CA
Organization has impleting proceed for supervisor and employee to sign time cards. The goal is to automate this process.
Organization has impleting proceed for supervisor and employee to sign time cards. The goal is to automate this process.
View Audit 395299
Finding 1186847 (2022-003)
Material Weakness 2022
Common Ground Health Clinic
LA
Matching / Level of Effort / Earmarking
A financial consultant was engaged to prepare procedures, workflows and training for a culture of sustained readiness for all audit reports. The issue has been identified causing slow submission of the required clearinghouse filing. The audit itself will be timely going forward with the filing requi...
A financial consultant was engaged to prepare procedures, workflows and training for a culture of sustained readiness for all audit reports. The issue has been identified causing slow submission of the required clearinghouse filing. The audit itself will be timely going forward with the filing requirement date, less than two weeks, as the final date for the audit to be completed, reviewed by the board, responded to by management, and filed.
View Audit 394592
Finding 1182847 (2022-002)
Material Weakness 2022
Prevent Child Abuse Utah
UT
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512
Management should establish and implement a robust tracking system to monitor reporting deadlines, ensure timely financial statement preparation, and improve coordination with external auditors. Additionally, assigning a compliance officer or designated staff member responsible for tracking audit pr...
Management should establish and implement a robust tracking system to monitor reporting deadlines, ensure timely financial statement preparation, and improve coordination with external auditors. Additionally, assigning a compliance officer or designated staff member responsible for tracking audit progress and submission deadlines can help prevent future delays.
View Audit 394245
Finding 1182846 (2022-001)
Material Weakness 2022
Prevent Child Abuse Utah
UT
Material Weakness Internal Control / Segregation of Duties
Prevent Child Abuse Utah should strengthen its year-end financial close process to ensure the proper closing and review of account balances. Prevent Child Abuse Utah’s internal control system does not provide for the preparation of a complete set of financial statements. We recommend that Prevent Ch...
Prevent Child Abuse Utah should strengthen its year-end financial close process to ensure the proper closing and review of account balances. Prevent Child Abuse Utah’s internal control system does not provide for the preparation of a complete set of financial statements. We recommend that Prevent Child Abuse Utah evaluate the ongoing benefits and expenses of including this element into its system of internal control.
View Audit 394245
Finding 1182260 (2022-003)
Material Weakness 2022
Breckinridge County Fiscal Court
KY
Reporting Internal Control / Segregation of Duties § 200.502 § 200.510
Judge Lucas Response: This was an oversight on our part. Steps have been taken to fully comply with all SEFA reporting in the future.
Judge Lucas Response: This was an oversight on our part. Steps have been taken to fully comply with all SEFA reporting in the future.
View Audit 393643
Finding 1181984 (2022-004)
Material Weakness 2022
Community Services Office of Hot Springs and Garland County, Arkansas, Inc.
AR
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.328 § 200.329
Name: Community Services Office of Hot Springs and Garland County Arkansas Contact: Leslie P. Barnes Contact Phone Number: (501) 538-5626 Audit Period Ending: 05/31/2022 Anticipated Completion Date: May 5, 2025 Finding 2022-004: Management concurs with the finding. The Organization has implemented a...
Name: Community Services Office of Hot Springs and Garland County Arkansas Contact: Leslie P. Barnes Contact Phone Number: (501) 538-5626 Audit Period Ending: 05/31/2022 Anticipated Completion Date: May 5, 2025 Finding 2022-004: Management concurs with the finding. The Organization has implemented a process where a staff accountant will prepare the necessary reports and the chief financial officer will review such reports. Alternatively, if the chief financial officer must prepare such reports, the review will be performed by the executive director.
View Audit 393341
Finding 1181969 (2022-105)
Material Weakness 2022
Inter-Tribal Council of Nevada, Inc.
NV
Internal Control / Segregation of Duties
Condition and Context: The program guidelines require ITCN to verify the safety of all providers who receive subsidies from the program. For one of 14 providers tested, ITCN did not obtain evidence that the provider was licensed in the State of Nevada to provide day care services. Recommendation: Th...
Condition and Context: The program guidelines require ITCN to verify the safety of all providers who receive subsidies from the program. For one of 14 providers tested, ITCN did not obtain evidence that the provider was licensed in the State of Nevada to provide day care services. Recommendation: The auditors recommended that ITCN adhere to its policy of only providing subsidies to State of Nevada licensed child care centers. Contact Name: Deserea Quintana, Executive Director Corrective Action Planned: ITCN implemented a Licensing Verification Checklist in every provider file. Also, a quarterly licensing review against the state registry, including a pre-payment license verification before any subsidy is issued. The Compliance Officer will conduct a semi-annual file spot-check on provider files. Anticipated Completion Date: Ongoing; the first quarterly licensing review under the new process was completed in September 2025, with the next review in December 2025.
View Audit 393293
Finding 1181968 (2022-104)
Material Weakness 2022
Inter-Tribal Council of Nevada, Inc.
NV
Internal Control / Segregation of Duties
Condition and context: For FAL 10.557, the program guidelines require each agency to provide nutrition education to each participant and document nutritional risk of each participant. For FAL 93.575, the program guidelines require ITCN to create a sliding scale of copayments and establish a payment ...
Condition and context: For FAL 10.557, the program guidelines require each agency to provide nutrition education to each participant and document nutritional risk of each participant. For FAL 93.575, the program guidelines require ITCN to create a sliding scale of copayments and establish a payment rate schedule for parents. Recommendation: The auditors recommended that ITCN adhere to its policy of providing nutritional education to each participant. The auditors also recommended that ITCN charges participants the correct amount according to the sliding scale of fees. Contact Name: Deserea Quintana, Executive Director Corrective Action Planned: Staffing stabilized in WIC/CCDF. Since Aug 2023, the WIC Director implemented daily chart audits, staff training and guides, and policy updates to ensure nutrition education and risk documentation. System improvements are being evaluated to better tag services by appointment type. CCDF sliding fee scale and payment rate schedule were updated and re-issued. The staff will verify correct application at eligibility determination. Anticipated Completion Date: Ongoing, the next internal compliance review will be in March 2026.
View Audit 393293
Finding 1181966 (2022-103)
Material Weakness 2022
Inter-Tribal Council of Nevada, Inc.
NV
Matching / Level of Effort / Earmarking Cash Management Reporting § 200.305
Condition and Context: As noted in finding 2022-002, ITCN had cash deficit in the amount of $35,398, while also reporting a total deferred revenue of $1,187,084 and a due to grantor agency of $269,375. At September 30, 2022, the WIC program is reporting deferred revenues of $289,963 while reflecting...
Condition and Context: As noted in finding 2022-002, ITCN had cash deficit in the amount of $35,398, while also reporting a total deferred revenue of $1,187,084 and a due to grantor agency of $269,375. At September 30, 2022, the WIC program is reporting deferred revenues of $289,963 while reflecting an amount loaned to other funds relating to these restricted sources totaling $60,455. Also, at September 30, 2022, the Child Care and Development Block Grant program is reporting deferred revenues of $198,541 while reflecting an amount loaned to other funds relating to these restricted sources totaling $828,529. As a result, ITCN is not in compliance with their contracts governing the use of these restricted funds. Recommendation: The auditors recommended that we implement the recommendations noted in finding 2022-002. Contact Name: Deserea Quintana, Executive Director Corrective Action Planned: ITCN has adopted the corrective actions under Finding 2022-002, with fiscal contractors monitoring compliance. The CFO provides monthly restricted fund reviews. MIP/Microix will add automated cash tracking and prohibit interfund borrowing. Staff training will reinforce cash management best practices. Anticipated Completion Date: The policy was adopted in March 2024. ITCN began to request for reconsideration, including supporting documentation, with grantor agencies with expected completion by December 31, 2025.
View Audit 393293
Finding 1181964 (2022-102)
Material Weakness 2022
Inter-Tribal Council of Nevada, Inc.
NV
Subrecipient Monitoring Reporting Equipment & Real Property Management § 200.328
Condition and Context: ITCN did not file Form ACF-696T reports, required by the Child Care and Development Block Grant within the required timeframe. ITCN also did not file Form SF-429(A), required by the Head Start program within the required timeframe. Also, ITCN’s single audit reporting package f...
Condition and Context: ITCN did not file Form ACF-696T reports, required by the Child Care and Development Block Grant within the required timeframe. ITCN also did not file Form SF-429(A), required by the Head Start program within the required timeframe. Also, ITCN’s single audit reporting package for the fiscal year ended September 30, 2022, was not submitted to the Federal Audit Clearinghouse within nine months after ITCN’s year-end. Recommendation: The auditors recommended that ITCN devote the necessary resources to the financial reporting process and establish a system of monitoring for the filing of all required reporting and that the executive director review the monitoring list on a regular basis consistent with the timing of report filings. Contact Name: Deserea Quintana, Executive Director Corrective Action Planned: ITCN has created a federal reporting compliance calendar with automated reminders. Fiscal contractors continue to support timely submission of required reports. MIP/Microix will allow automated report generation and tracking. The training plan includes modules on reporting compliance and deadline monitoring. Anticipated Completion Date: The calendar was implemented in March 2024, with full automation and staff training to be completed by March 2026.
View Audit 393293
Finding 1181960 (2022-101)
Material Weakness 2022
Inter-Tribal Council of Nevada, Inc.
NV
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.303
Condition and Context: As noted in findings 2022-001, 2022-003, 2022-004, 2022-005, 2022-006 and 2022-007, ITCN’s internal control over financial reporting and grants management was insufficient to provide the level of assurance necessary to demonstrate compliance with the federal awards. Recommenda...
Condition and Context: As noted in findings 2022-001, 2022-003, 2022-004, 2022-005, 2022-006 and 2022-007, ITCN’s internal control over financial reporting and grants management was insufficient to provide the level of assurance necessary to demonstrate compliance with the federal awards. Recommendation: The auditors recommended that ITCN implement the recommendations noted in findings 2022-001, 2022-003, 2022-004, 2022-005, 2022-006 and 2022-007. Contact Name: Deserea Quintana, Executive Director Corrective Action Planned: This broad finding is being addressed by the corrective actions above. Fiscal contractors are providing quarterly compliance monitoring. ITCN’s Compliance Officer has initiated quarterly internal monitoring reviews. Migration to MIP/Microix will enhance reporting and compliance tracking. Training will ensure fiscal staff maintain compliance standards long-term. Anticipated Completion Date: The additional monitoring began in June 2024, with integration and staff training to be fully complete by June 2026.
View Audit 393293
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