Corrective Action Plans

Finding 1179321 (2022-011)

Material Weakness 2022

The Young Men's Christian Association of Metropolitan Denver

CO

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.309 § 200.77

Child Care and Development Block Grant– Assistance Listing No. 93.575 Recommendation: We recommend that management reinforce the importance of its control to ensure costs are charged to federal awards within the period of performance with employees through on-going training. Explanation of disagreem...

Child Care and Development Block Grant– Assistance Listing No. 93.575 Recommendation: We recommend that management reinforce the importance of its control to ensure costs are charged to federal awards within the period of performance with employees through on-going training. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The YMCA has worked diligently to strengthen its accounting standards when it comes to Federal awards, including the centralization of reporting through its YESS shared services accounting systems and procedures. Operations personnel review the tenants of the grants up front in the process of executing each Federal grant. Name of the contact person responsible for corrective action: David Wyman Planned completion date for corrective action plan: Complete

View Audit 391683

Finding 1179320 (2022-010)

Material Weakness 2022

The Young Men's Christian Association of Metropolitan Denver

CO

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking

Child Care and Development Block Grant– Assistance Listing No. 93.575 Recommendation: We recommend that the Organization consider updating its cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual time records and expense data and maximiz...

Child Care and Development Block Grant– Assistance Listing No. 93.575 Recommendation: We recommend that the Organization consider updating its cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual time records and expense data and maximize the use of automated allocations that are calculated in a consistent manner that ensure costs are applied uniformly to respective benefited activities, and that are reflective on employees’ time and effort records Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The YMCAs overhead structure differs from department to department, which makes it difficult to develop a common framework. And quite often the Federal or State agency is prescriptive when it publishes its grant guidelines. Though these grants are developed and submitted more centrally than in the past; nonetheless we will endeavor to develop a common listing of approved cost allocations. Name of the contact person responsible for corrective action: David Wyman Planned completion date for corrective action plan: December 2026

View Audit 391683

Finding 1179313 (2022-001)

Material Weakness 2022

Excelth Inc.

LA

The delay in submitting the audited financial statements was primarily driven by the lingering operational disruptions caused by the COVID-19 pandemic. These external factors led to significant challenges in recruiting and retaining qualified accounting personnel, resulting in a temporary capacity g...

The delay in submitting the audited financial statements was primarily driven by the lingering operational disruptions caused by the COVID-19 pandemic. These external factors led to significant challenges in recruiting and retaining qualified accounting personnel, resulting in a temporary capacity gap within the Finance Department that hindered our ability to meet the filing deadline. Corrective Action Plan: To ensure compliance and timely reporting, management has implemented the following measures: 1. Augumented Saffing & Expert Advisory: We have entered into a strategic contract with Robert Half to provide qualified accounting professionals, ensuring the necessary capacity to handle peak workloads and internal vacancies. Additionally, we have engaged Fisher Consultants as specialized advisors to provide technical oversight, specifically tasked with expediting the completion of all remaining audits. 2. Monthly Close Rigor: The additional resources are tasked with ensuring all bank statements and subsidiary ledgers( Receivables & Payables) are reconciled to the general ledger on a monthly basis. 3. Proactive Oversight: Contracted staff will assist in preparing adjusting entries and monthly financial packages for the governing board to ensure data integrity throughout the year, rather than waiting for year-end. 4. Audit Readiness: These professionals will be specifically assigned to support the year-end audit process, ensuring that all requested schedules and draft financial statements are delived to the auditors well in advance of the statutory deadline. 2022 Audit Completion Date: March 12,2026.

View Audit 391676

Finding 1179151 (2022-006)

Material Weakness 2022

VALLEY CITY PUBLIC SCHOOL DISTRICT

ND

Cash Management School Nutrition Programs Significant Deficiency

Contact Person Jackie Cordie, Business Manager Corrective Action Plan The District plans to implement the auditor's recommendation. Planned Completion Date for CAP Fiscal year beginning July 1, 2024

View Audit 391539

Finding 1179144 (2022-005)

Material Weakness 2022

VALLEY CITY PUBLIC SCHOOL DISTRICT

ND

Material Weakness School Nutrition Programs

Contact Person Jackie Cordie, Business Manager Corrective Action Plan The District plans to implement the auditor's recommendation. Planned Completion Date for CAP Fiscal year beginning July 1, 2024

View Audit 391539

Finding 1176821 (2022-001)

Material Weakness 2022

SHEFFIELD CITY BOARD OF EDUCATION

AL

Management’s Response: We concur with this finding. Views of Responsible Officials and Corrective Action: We will work to implement policies to ensure that all employees who begin to work under a federal or state fund sign certifications of all time working on a single award. Name of Responsible Per...

Management’s Response: We concur with this finding. Views of Responsible Officials and Corrective Action: We will work to implement policies to ensure that all employees who begin to work under a federal or state fund sign certifications of all time working on a single award. Name of Responsible Person: G. Janina Trzmiel (Chief School Financial Officer) Implementation Date: Immediately

View Audit 390669

Finding 1176731 (2022-002)

Material Weakness 2022

City of Emmonak, Alaska

AK

The action taken in Finding 2022-001 also applies to this grant

View Audit 390656

Finding 1176730 (2022-001)

Material Weakness 2022

City of Emmonak, Alaska

AK

The City of Emmonak has already signed an engaged with the current auditors for subsequent audit years. Work on the audit for fiscal year ended June 30, 2023 has already begun at the time of this audit’ submission to the Federal Audit Clearinghouse.

View Audit 390656

Finding 1175934 (2022-004)

Material Weakness 2022

Head Start of Lane County

OR

Significant Deficiency Internal Control / Segregation of Duties

Head Start of Lane County has created a timeline in partnership with Wipfli to ensure the completion of delinqunet audits and to ensure timely completion after August 31, 2026

View Audit 389901

Finding 1175932 (2022-003)

Material Weakness 2022

Head Start of Lane County

OR

Reporting

The agency has created new policies and implmented fail safes to ensure the deadline for all required filiings.

View Audit 389901

Finding 1175930 (2022-002)

Material Weakness 2022

Head Start of Lane County

OR

Allowable Costs / Cost Principles Material Weakness

Head Start of Lane County has created a paln with assitance of Wipfli to complete outstanding audits. See corrective action item 2022-004 for more details. The agency has implemented a yearly closeout starting in the year 2024-2025 going forward. This will allow for timely audit preparation, reconci...

Head Start of Lane County has created a paln with assitance of Wipfli to complete outstanding audits. See corrective action item 2022-004 for more details. The agency has implemented a yearly closeout starting in the year 2024-2025 going forward. This will allow for timely audit preparation, reconciliations and adjustments to occur

View Audit 389901

Finding 1175695 (2022-006)

Material Weakness 2022

Bristow Housing Authority

OK

HUD Housing Programs Reporting Special Tests & Provisions

Corrective Action Plan Finding: Finding 2022-006-Late Filing of Audit Report-Reporting and Special Tests Condition: This audit report is past-due. Corrective Action Planned We are aware of the filing deadlines. Person responsible for corrective action: Charles Unsell, Executive Director Telephone: (...

Corrective Action Plan Finding: Finding 2022-006-Late Filing of Audit Report-Reporting and Special Tests Condition: This audit report is past-due. Corrective Action Planned We are aware of the filing deadlines. Person responsible for corrective action: Charles Unsell, Executive Director Telephone: (918) 367-5558 Housing Authority of Bristow, Oklahoma Fax: (918) 367-2341 1110 S. Chestnut Bristow, OK 74010 Anticipated Completion Date- June 30, 2026

View Audit 389594

Finding 1175694 (2022-005)

Material Weakness 2022

Bristow Housing Authority

OK

HUD Housing Programs Reporting

Corrective Action Plan Finding: Finding 2022-005-Board Minutes-Reporting Condition: We do not have access to any board minutes between the minutes of the January 28, 2022 and December 26, 2023. Current management represents that they are not aware of any board minutes for that period, or if the boar...

Corrective Action Plan Finding: Finding 2022-005-Board Minutes-Reporting Condition: We do not have access to any board minutes between the minutes of the January 28, 2022 and December 26, 2023. Current management represents that they are not aware of any board minutes for that period, or if the board met. Corrective Action Planned As noted above, the Authority now holds regular board meetings and the minutes are generated. Person responsible for corrective action: Charles Unsell, Executive Director Telephone: (918) 367-5558 Housing Authority of Bristow, Oklahoma Fax: (918) 367-2341 1110 S. Chestnut Bristow, OK 74010 Anticipated Completion Date- June 30, 2026

View Audit 389594

Finding 1175693 (2022-002)

Material Weakness 2022

Bristow Housing Authority

OK

Eligibility HUD Housing Programs

Corrective Action Plan Finding: Finding 2022-002-Low Rent Tenant File Deficiencies-Eligibility Condition: We reviewed 25 files, 7 of which were audit year move-ins, and 18 were annual re-examinations. We noted the following exceptions: (a)-We were unable to find any annual inspections for the 18 re-...

Corrective Action Plan Finding: Finding 2022-002-Low Rent Tenant File Deficiencies-Eligibility Condition: We reviewed 25 files, 7 of which were audit year move-ins, and 18 were annual re-examinations. We noted the following exceptions: (a)-We were unable to find any annual inspections for the 18 re-examinations. We did note them for 6 of the 7 move-ins. (b)-We were unable to find the required annual review of the utility allowances. The January 27, 2020 Minutes discuss utility allowances and approve new ones. However, the minutes do not reflect for which period the new allowances covered. In addition, there was no documented analysis of whether utility rates had increased beyond the level which required revision, and whether the allowances changed or instead were a holdover from the old rates. (c)-We were unable to view the waiting list, and thus could not review whether the 7 move-ins reached the top of the list. (d)-5 required Enterprise Income Verifications (EIV) were not present in the proper time frame for the 25 files reviewed. (e)-Of the 25 tenant files we reviewed, non were timely re-examined within the required one year period. (f)-We were unable to review documentation of the review of flat rents. Corrective Action Planned As noted previously, we were not the management during this audit period. Our initial Cooperative Agreement was executed November 14, 2023. We believe we have corrected the noted deficiencies. Person responsible for corrective action: Charles Unsell, Executive Director Telephone: (918) 367-5558 Housing Authority of Bristow, Oklahoma Fax: (918) 367-2341 1110 S. Chestnut Bristow, OK 74010 Anticipated Completion Date- June 30, 2026

View Audit 389594

Finding 1175692 (2022-001)

Material Weakness 2022

Bristow Housing Authority

OK

HUD Housing Programs Allowable Costs / Cost Principles

BRISTOW HOUSING AUTHORITY 1110 S. Chestnut Bristow, OK 74010 Phone No. (918) 367-5558 Fax No. (918) 367-2341 HOUSING AUTHORITY OF BRISTOW, OKLAHOMA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Corrective Action Plan Finding: 2022-001-Inadequate Internal Controls Over Disbursements and Payables-Al...

BRISTOW HOUSING AUTHORITY 1110 S. Chestnut Bristow, OK 74010 Phone No. (918) 367-5558 Fax No. (918) 367-2341 HOUSING AUTHORITY OF BRISTOW, OKLAHOMA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Corrective Action Plan Finding: 2022-001-Inadequate Internal Controls Over Disbursements and Payables-Allowable Costs Condition: (a)-We reviewed an initial sample of 60 disbursements for the General Fund that covers the Low Rent program. 24 disbursements that totaled $27,455 either had no documentation or inadequate documentation. All of the payees appeared to be normal vendors used in the Authority’s regular business dealings. (b)-We reviewed 36 Section 8 disbursements. We noted no exceptions in our review of supporting information or cancelled checks for these disbursements. (c)-In our substantive other tests, we reviewed 13 other disbursements which totaled $19,790 which were not supported by invoices. All of the payees appeared to be normal vendors used in the Authority’s regular business dealings. (d)-Payroll taxes, payments to the IRA Simple Plan, and payments to various vendors were not timely paid, and significant amounts were owed at year-end. Corrective Action Planned I am Charles Unsell, Executive Director of the Housing Authority of the City of Shawnee, Oklahoma and Designated Person to answer these findings. The Shawnee PHA executed a Cooperative Agreement with the Bristow Housing Authority, effective December 1, 2023. The Agreement was subsequently extended through November 30, 2025. We have worked diligently to address and correct the deficiencies that we have encountered. Person responsible for corrective action: Charles Unsell, Executive Director Telephone: (918) 367-5558 Housing Authority of Bristow, Oklahoma Fax: (918) 367-2341 1110 S. Chestnut Bristow, OK 74010 Anticipated Completion Date- June 30, 2026

View Audit 389594

Finding 1175571 (2022-009)

Material Weakness 2022

Dewey County

OK

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.317 § 200.318 § 200.327 § 200.84

The County will make sure that all federal documentation is maintained by each district for inspection and will ensure it is accurately reported on the SEFA.

View Audit 389361

Finding 1175570 (2022-008)

Material Weakness 2022

Dewey County

OK

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

The County will include discussion of all required compliance requirements for each federal program presented in our Officers’ meetings.

View Audit 389361

Finding 1175569 (2022-007)

Material Weakness 2022

Dewey County

OK

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

The County will include all federal grant discussion in our Officers’ meetings so that all Elected Officials are aware. We will discuss the Control Environment, Risk Assessment, Information and Communication, and Monitoring for all federal grants.

View Audit 389361

Finding 1174933 (2022-018)

Material Weakness 2022

Kickapoo Tribe in Kansas

KS

Eligibility Internal Control / Segregation of Duties HUD Housing Programs § 200.303

Finding 2022-018 Eligibility Individual(s) Responsible: Michelle Cadue, Tribal Treasurer and Jonnah McKinney, KTIK IHS Director. Action:Complete patient files will be maintained to document eligibility in accordance with program requirements. Records will be made available for audit review while mai...

Finding 2022-018 Eligibility Individual(s) Responsible: Michelle Cadue, Tribal Treasurer and Jonnah McKinney, KTIK IHS Director. Action:Complete patient files will be maintained to document eligibility in accordance with program requirements. Records will be made available for audit review while maintaining confidentiality, i.e., HIPPA. Anticipated Completion Date: March 2026.

View Audit 388523

Finding 1174932 (2022-017)

Material Weakness 2022

Kickapoo Tribe in Kansas

KS

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Finding 2022-017 Procurement Individual(s) Responsible: Tribal Council; Rona Johnson-Murillo, Accounting Director; Program Directors; Enterprise Managers; and Paula Vann, Grants Compliance Officer. Action: Will adhere to the most active Procurement Policy and will check for Debarment for all vendors...

Finding 2022-017 Procurement Individual(s) Responsible: Tribal Council; Rona Johnson-Murillo, Accounting Director; Program Directors; Enterprise Managers; and Paula Vann, Grants Compliance Officer. Action: Will adhere to the most active Procurement Policy and will check for Debarment for all vendors. Procurement procedures will be updated to clearly define vendor classification and SAM.gov requirements. Anticipated Completion Date: March 2026.

View Audit 388523

Finding 1174931 (2022-016)

Material Weakness 2022

Kickapoo Tribe in Kansas

KS

Allowable Costs / Cost Principles Material Weakness Significant Deficiency § 200.303

Finding 2022-016 Program Income Individual(s) Responsible: Tribal Council; Rona Johnson-Murillo, Accounting Director; Program Directors; Enterprise Managers; and Tyce Martin, HR Generalist. Action: Ensure that documentation is available for every item purchased or run through payroll. Anticipated Co...

Finding 2022-016 Program Income Individual(s) Responsible: Tribal Council; Rona Johnson-Murillo, Accounting Director; Program Directors; Enterprise Managers; and Tyce Martin, HR Generalist. Action: Ensure that documentation is available for every item purchased or run through payroll. Anticipated Completion Date: March 2026.

View Audit 388523

Finding 1174930 (2022-015)

Material Weakness 2022

Kickapoo Tribe in Kansas

KS

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

Finding 2022-015 Allowable Costs and Activities Individual(s) Responsible: Tribal Council; Michelle Thomas, Acting Executive Director; Tyce Martin, HR Generalist; Program Directors; and Enterprise Managers. Action: The current Tribal Council will ensure that all required documentation is maintained ...

Finding 2022-015 Allowable Costs and Activities Individual(s) Responsible: Tribal Council; Michelle Thomas, Acting Executive Director; Tyce Martin, HR Generalist; Program Directors; and Enterprise Managers. Action: The current Tribal Council will ensure that all required documentation is maintained as supporting backup for all purchase requisitions, including proper signatures, prior authorization, and related approvals. In addition, all employees will have appropriate Personnel Action Notices (PANs) on file, and all timesheets will be properly completed and signed by both the employee and their supervisor. Anticipated Completion Date: March 2026.

View Audit 388523

Finding 1174927 (2022-014)

Material Weakness 2022

Kickapoo Tribe in Kansas

KS

Equipment & Real Property Management Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment § 200.303

Finding 2022-014 Special Tests and Provisions Individual(s) Responsible: Michelle Cadue, Tribal Treasurer; Paula Vann, Grants Compliance Officer; and Cheryl DuBois, Head Start Director. Action: Review annual and quarterly reporting to ensure timely filing. Implementation of procedures to ensure all ...

Finding 2022-014 Special Tests and Provisions Individual(s) Responsible: Michelle Cadue, Tribal Treasurer; Paula Vann, Grants Compliance Officer; and Cheryl DuBois, Head Start Director. Action: Review annual and quarterly reporting to ensure timely filing. Implementation of procedures to ensure all required Head Start facilities documentation is obtained, accurately completed, retained, and readily accessible for review. Resources will be allocated to develop, implement, and monitor policies and procedures that support effective operations, timely reporting, and full compliance with Head Start facilities requirements. Anticipated Completion Date: March 2026.

View Audit 388523

Finding 1174926 (2022-013)

Material Weakness 2022

Kickapoo Tribe in Kansas

KS

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.303

Finding 2022-013 Reporting Individual(s) Responsible: Michelle Cadue, Tribal Treasurer; Rona Johnson-Murillo, Accounting Director; Paula Vann, Grants Compliance Officer; and Program Directors. Action: Reporting requirements will be reviewed with department heads, and submitted reports will be monito...

Finding 2022-013 Reporting Individual(s) Responsible: Michelle Cadue, Tribal Treasurer; Rona Johnson-Murillo, Accounting Director; Paula Vann, Grants Compliance Officer; and Program Directors. Action: Reporting requirements will be reviewed with department heads, and submitted reports will be monitored for accuracy and timeliness. To strengthen compliance, a Grants Compliance Officer will be hired to oversee reporting obligations and ensure all required reports are submitted on time. Anticipated Completion Date: March 2026.

View Audit 388523

Finding 1174923 (2022-012)

Material Weakness 2022

Kickapoo Tribe in Kansas

KS

Matching / Level of Effort / Earmarking § 200.303

Finding 2022-012 Matching, Level of Effort and Earmarking Individual(s) Responsible: Cheryl DuBois, Head Start Director and Paula Vann, Grants Compliance Officer. Action: Make sure all reporting requirements are met. Maintain enrollment documentation and provide information upon request. Anticipated...

Finding 2022-012 Matching, Level of Effort and Earmarking Individual(s) Responsible: Cheryl DuBois, Head Start Director and Paula Vann, Grants Compliance Officer. Action: Make sure all reporting requirements are met. Maintain enrollment documentation and provide information upon request. Anticipated Completion Date: March 2026.

View Audit 388523

Corrective Action Plans

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