Corrective Action Plans

Finding 504194 (2022-006)

Material Weakness 2022

Shenandoah Women's Center Inc. D/b/a Eastern Panhandle Empowerment Ctr

WV

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Material Weakness

As of October 2022, EPEC updated our grant expense approval process. As with all purchases and payroll, grant expenditures will be approved by a Director (Director team consists of: Executive Director, Director of Finance, Director of Outreach, and Director of Shelter), and when paid, will be assess...

As of October 2022, EPEC updated our grant expense approval process. As with all purchases and payroll, grant expenditures will be approved by a Director (Director team consists of: Executive Director, Director of Finance, Director of Outreach, and Director of Shelter), and when paid, will be assessed for accuracy again by EPEC’s contracted CPA. Approvals will be documented on each paper bill or electronically via email or DocuSign, when appropriate.

View Audit 326650

Finding 504149 (2022-006)

Significant Deficiency 2022

Okanogan County Child Development Association

WA

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Recommendation: We recommend the Association follow its own documented internal controls procedures and ensure that all cash disbursements have proper supporting documentation and proper management approval. Explanation of disagreement with audit finding: There is no disagreement with the audit fin...

Recommendation: We recommend the Association follow its own documented internal controls procedures and ensure that all cash disbursements have proper supporting documentation and proper management approval. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment All documents were obtained prior to purchase; Vendor Invoice, Motor vehicle order, OCCDA requisition, three quotes, Purchase Order, Board and Policy Council approval, OHS approval for purchase, Notice of Award. Root Cause Lack of tracking of paperwork. Action Taken While not all required paperwork was attached to the vendor packet when sent to the audit team, all appropriate paperwork was obtained prior to purchase of the vehicle and is on file at OCCDA. Moving forward all staff (Fiscal Assistant and any staff member with purchasing abilities) will be trained on required paperwork for filing/documentation.

View Audit 326592

Finding 504148 (2022-005)

Significant Deficiency 2022

Okanogan County Child Development Association

WA

Internal Control / Segregation of Duties Significant Deficiency

Recommendation: We recommend the Association adopt controls to reconcile payroll liability balances at least quarterly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment During the previous audit, we i...

Recommendation: We recommend the Association adopt controls to reconcile payroll liability balances at least quarterly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment During the previous audit, we implemented benefit plans in the system allowing for accurate and timely reporting. Worked with Fiscal Consultant to implement entry of all liabilities into the fiscal software. Root Cause Due to a lack of knowledge of the software system not all information was migrated into the new software system in a timely manner, making it difficult to use at its full potential. OCCDA had a large turnover in the fiscal team. The transition to the new fiscal software was during the height of the COVID-19 pandemic, making it difficult to complete training and migration of the new system. Action Taken Reassessing the payroll system set up and the mapping of the payroll liabilities, working towards reconciling the balance sheet accounts at minimum quarterly. We have reached out to the fiscal software support to help review our mapping and processes of payroll. We will continue to work with them to fine tune the software.

View Audit 326592

Finding 504147 (2022-004)

Significant Deficiency 2022

Okanogan County Child Development Association

WA

Internal Control / Segregation of Duties Significant Deficiency Matching / Level of Effort / Earmarking

Recommendation: We recommend that Association staff familiarize themselves with the terms of the loan agreement and put controls in place to ensure funds are properly transferred to the reserve account at least annually. Explanation of disagreement with audit finding: There is no disagreement with ...

Recommendation: We recommend that Association staff familiarize themselves with the terms of the loan agreement and put controls in place to ensure funds are properly transferred to the reserve account at least annually. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment: Fiscal Manager has reviewed the loan requirements. Root Cause Due to large turnover in the fiscal team and the lack of knowledge of loan requirements. Action Taken Fiscal Manager has reviewed loan documents and requirements making ourselves familiar with the reserve account requirements. Moving forward the transfer to the reserve account will happen on a monthly basis in conjunction with the mortgage payment.

View Audit 326592

Finding 504146 (2022-003)

Significant Deficiency 2022

Okanogan County Child Development Association

WA

Internal Control / Segregation of Duties Cash Management Significant Deficiency

Recommendation: The Association establish controls that allow for the timely and accurate recording of grants and contracts receivable from reimbursement-based awards in the same period as their corresponding expenditures. Explanation of disagreement with audit finding: There is no disagreement wit...

Recommendation: The Association establish controls that allow for the timely and accurate recording of grants and contracts receivable from reimbursement-based awards in the same period as their corresponding expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment Through this audit process and staff turnover, tasks have been distributed and processes have been implemented immediately to meet the expectations that an AR transaction be entered into the fiscal system within a timely manner of one week or sooner. Root Cause Due to a lack of knowledge of the new software system. Not all information was migrated into the new software system in a timely manner, making it difficult to use at its full potential. OCCDA had a large turnover in the fiscal team during the audit process. The transition to the new fiscal software was during the height of the COVID-19 pandemic, making it difficult to complete training and migration of the new system. Action Taken Immediately in 2023, the fiscal team implemented adding reports/documentation to all requests for funding to allow for better tracking and record keeping. Newly hired staff have established a clear understanding of the naming conventions for clarity and accurate reporting. Tasks have been realigned to specific positions so that all duties are covered and responsibilities are defined. This will ensure that all fiscal tasks are completed timely and accurately establishing controls for reimbursement funding. Training has been provided for the fiscal team on the internal processes and procedures to ensure the timely entry of all data and the importance of accurate monthly reports. We have reorganized the chart of accounts in support of the software consultants, we have added additional program numbers to track grants separately by funding year to allow us to close each grant yearly. Our Fiscal Assistant has been trained to complete all accounts receivable. Receivable billings are completed in the month that they are performed. All receipts are recorded in the month they are received. Monthly reports continue to be sent out each month for the Leadership team to review, allowing for transparency and additional reviews and accuracy. Name(s) of contact person(s) responsible for corrective action: Fiscal Manager Planned completion date for corrective action plan: Completed

View Audit 326592

Finding 504145 (2022-002)

Significant Deficiency 2022

Okanogan County Child Development Association

WA

Internal Control / Segregation of Duties Significant Deficiency

Recommendation: The Association follow its own documented controls to ensure it prepares bank reconciliations on a timely and accurate basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Containment Thro...

Recommendation: The Association follow its own documented controls to ensure it prepares bank reconciliations on a timely and accurate basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Containment Through this audit process and staff turnover, tasks have been separated and processes have been implemented immediately to meet the expectations that all transactions are entered into the fiscal system within a timely manner of one week or sooner. Also, immediately the AR data entry process was established and the fiscal staff were trained on this procedure. Root Cause Due to a lack of knowledge of the new software system. Not all information was migrated into the new software system in a timely manner, making it difficult to use at its full potential. OCCDA had a large turnover in the fiscal team during the audit processing, making it difficult to find information or pull reports that were not fully migrated. The transition to the new fiscal software was during the height of the COVID-19 pandemic, making it difficult to complete training and migration of the new system. Action Taken In 2023, newly hired staff established a clear understanding of the naming conventions for clarity and accurate reporting. The fiscal team has assigned tasks ensuring duties are covered and responsibilities are defined. This will ensure that all fiscal tasks are completed timely and accurately. Training has been provided for the fiscal team on the internal processes and procedures. Journal entries have been minimized, and detailed entry of all transactions is the preferred method to allow for detailed review. Review from not only the fiscal staff but also the leadership team when completing their monthly reviews ensures accuracy and checks and balances. In 2023 the fiscal team has completed timely data entry of all transactions and in 2024 there will be timely bank reconciliations. Moving forward these regular and timely reconciliations as well as continued detailed entries will allow for simple and accurate monthly bank reconciliations and ensure timely detection of errors. Bank reconciliations have been completed on a timely basis each month no later than the 15th for the prior month since. This is a continued practice and reconciliation will continue to be current for all accounts. Journal entries continue to be minimized and detailed entry of all transactions are the preferred method of entry. Separation of duties continues to be a practice, with the Fiscal Assistant completing the entries into the fiscal software and the Fiscal Manager reviewing the data entry before payments are processed. Name(s) of contact person(s) responsible for corrective action: Fiscal Manager Planned completion date for corrective action plan: March 2024 (Q1)

View Audit 326592

Finding 504144 (2022-009)

Significant Deficiency 2022

Okanogan County Child Development Association

WA

Reporting

Recommendation: We recommend that the Association establishes controls that require timely reporting and support amounts reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment Fiscal staff has bee...

Recommendation: We recommend that the Association establishes controls that require timely reporting and support amounts reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment Fiscal staff has been trained on reporting requirements, including required supporting documentation and deliverable timelines. Root Cause At the end of 2022, the long-time fiscal director left the agency. With attrition in the fiscal department, other staff took responsibility for the reporting duty. This was complicated due to a lack of knowledge of the new software system and previous lack of all information being migrated into the new system, which contributed to pulling reports that were thought to be accurate, but were not. Prior to the deadline for this report, OCCDA reached out multiple times to OHS staff for assistance in transitioning permissions to complete the report as well as return funds. Included in these conversations was a direct request as to whether the agency should be concerned if the report was late, to which OHS responded to go through these processes and make a note in the report about the lateness. Action Taken Due to the new staff, we worked with OHS fiscal staff who instructed us to not submit until the money that was due to be returned had been received in the payment management system. Moving forward we are running accurate and timely reports that will allow us ample time to complete these report submissions. Reporting has been on time since this late submission.

View Audit 326592

Finding 504143 (2022-008)

Significant Deficiency 2022

Okanogan County Child Development Association

WA

Allowable Costs / Cost Principles Reporting

Recommendation: We recommend the Association ensure that expenditures are properly charged to the programs or allocated in accordance with the cost allocation plan. We also recommend the Association re-evaluate and consider simplifying their cost allocation methodology. Explanation of disagreement w...

Recommendation: We recommend the Association ensure that expenditures are properly charged to the programs or allocated in accordance with the cost allocation plan. We also recommend the Association re-evaluate and consider simplifying their cost allocation methodology. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment These allocation errors were found during preparations for the 2022 audit and corrections were immediately made. Upon finding the error of allocation. The corrections were made to the purchase allocation. Root Cause Due to a lack of knowledge of the new software system. Not all information was migrated into the new software system in a timely manner, making it difficult to use at its full potential. OCCDA had a large turnover in the fiscal team during the audit process. The transition to the new fiscal software was during the height of the COVID-19 pandemic, making it difficult to complete training and migration of the new system. Action Taken All vendor packets are reviewed by a second person including allocations calculations, program delegation and GL accounts prior to checks being processed. Monthly reports are run regularly and sent out to all Leadership members for review for any needed corrections in a timely manner.

View Audit 326592

Finding 504142 (2022-007)

Significant Deficiency 2022

Okanogan County Child Development Association

WA

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.430

Recommendation: The Association follow its own documented controls to ensure it prepares adequate time-and-effort documentation to support payroll costs charged to the federal grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in re...

Recommendation: The Association follow its own documented controls to ensure it prepares adequate time-and-effort documentation to support payroll costs charged to the federal grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment Supervisors have had long-time systems in place to review activity logs and their alignment with electronic time sheets. OCCDA policy changes in 2020 are documented in the staff handbook, which states that timesheets are submitted and approved electronically in EWS. In October 2023, a statement was added to the timekeeping system that states, “Submission of this electronic form constitutes your signature on the form. By electronically signing this form you are attesting to the accuracy of the information contained therein and the submission is authorized by you.” Root Cause Due to a lack of knowledge of the new system, fiscal staff could not pull reports out of the timekeeping system. Action Taken Upon implementation of the new timekeeping system in previous years, the staff handbook was updated to reflect the procedure of electronic submission of timesheets, but the fiscal policy will be updated to accurately reflect procedures by February 2024. Beginning in 2023, the staff allocations have been uploaded on a shared document where the Fiscal Manager and payroll both have access. Allocations are reviewed whenever there are any changes in duties or funding and at a minimum of quarterly. When there are changes, a formal status change is completed by HR and sent to payroll for processing and updates in the spreadsheet and the software. Beginning in January 2024 timesheets will be entered into the timekeeping system by staff indicating the number of hours spent in each funding program allowing for real time, accurate allocation of time. Time entry will continue to be reviewed by supervisors or the next in the chain of command when the supervisor is unavailable and paid based on the entered time. Quarterly allocations will be reviewed in the payroll system to ensure that we are staying within the budget. Electronic submission of timesheets was implemented in 2024. The staff allocations have been uploaded on a shared document where the Fiscal Manager and payroll both have access. Allocations are reviewed whenever there are any changes in duties or funding and at a minimum quarterly. When there are changes, a formal status change is completed by HR and sent to payroll for processing and updates in the spreadsheet and the software. Beginning in January 2024 timesheets have been entered into the timekeeping system by staff indicating the number of hours spent in each funding program allowing for real time, accurate allocation of time. Time entry will continue to be reviewed by supervisors or the next in the chain of command when the supervisor is unavailable and paid based on the entered time. Name(s) of contact person(s) responsible for corrective action: Fiscal Manager Planned completion date for corrective action plan: March 2024 (Q1)

View Audit 326592

Finding 504141 (2022-001)

Material Weakness 2022

Okanogan County Child Development Association

WA

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

Recommendation: The Association continue to work internally and with software vendors and outside consultants as needed to implement a chart of accounts and custom reporting tools that will assist them in complying with federal regulations. Explanation of disagreement with audit finding: There is n...

Recommendation: The Association continue to work internally and with software vendors and outside consultants as needed to implement a chart of accounts and custom reporting tools that will assist them in complying with federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Containment Upon discovering flaws in the new financial system we immediately hired a third-party consultant who was experienced with our newly implemented software system (MIP) as well as fiscal best practices. This consultant was made available to the Fiscal team at the time, offering support in the transition to the new software. Root Cause Not all information was migrated into the new software system in a timely manner, making it difficult to use at its full potential. OCCDA had a large turnover in the fiscal team during the audit processing, making it difficult to find information or pull reports that were not fully migrated. The transition to the new fiscal software was during the height of the COVID-19 pandemic, making it difficult to complete training and migration of the new system. Action Taken Immediately, the OCCDA Executive Director worked directly with the remaining team members to ensure business continuity in the fiscal department. Promptly, the chart of accounts was updated to track grants separately as well as any carry-over funds. Also, an additional support membership was purchased through NP Solutions which specializes in MIP implementation and software. During the recruitment and hiring of staff, the new Fiscal/HR Director has delegated tasks that streamline duties, creating separation of duties where appropriate to ensure effective internal controls. The fiscal team positions have not only been delegated separate tasks but have also been provided in-depth training on them. The leadership team has been trained on allowable costs and charged with reviewing their assigned budgets each month. Already our Fiscal Manager has implemented running monthly spending reports. The Leadership team members work monthly with the Fiscal Manager to review the reports and line-by-line reports when appropriate to seek clarification and ensure that we are reporting accurately. The Fiscal/HR Director, Fiscal Manager, and Fiscal Assistant were sent to an in-depth MIP training this year to increase skills and knowledge of software to align with GAPP practices. Also, the Fiscal/HR Director has completed a Uniform Guidance training this year and our Fiscal Manager will be taking this training in the coming year. Moving forward in 2024, the Fiscal Manager will continue to update the chart of accounts to organize the general ledger and enhance our reports for ease of use and ensure accuracy. On or before March 2024 the chart of accounts will be updated. For example, each time a new funding source is received a new program code will be created allowing for tracking and reporting. Our internal policy indicates that we will have regular reviews and ensure compliance. Our new Fiscal Manager has current relationships with the software team allowing for questions to be asked and answered quickly. We are continuing to work with software consultants closely in updating the usability of our software and correcting our mapping of GL accounts. We have reorganized the chart of accounts in support of the software consultants, we have added additional program numbers to track grants separately by funding year to allow us to close each grant yearly. This will allow us to process reports by funding source by year/grant. Name(s) of contact person(s) responsible for corrective action: Fiscal Manager Planned completion date for corrective action plan: In process to be completed by March 2024 (Q1)

View Audit 326592

Finding 504139 (2022-003)

Significant Deficiency 2022

Town of Plainville

MA

Reporting Significant Deficiency

Finding 2022-003 “Improve Compliance with and Controls Over Reporting” Correction Action to be taken: We have been updating and developing written policies and procedures related to Federal awards as required under Uniform Guidance. Once approved, these procedures will guide applicants in ensuring ...

Finding 2022-003 “Improve Compliance with and Controls Over Reporting” Correction Action to be taken: We have been updating and developing written policies and procedures related to Federal awards as required under Uniform Guidance. Once approved, these procedures will guide applicants in ensuring proper reporting guidelines are followed. Expected Completion Date: We anticipate that the policies and procedures will be completed and approved by June 30, 2025. Contact Person: Julie Hebert, Finance Director

View Audit 326566

Finding 504136 (2022-002)

Significant Deficiency 2022

Town of Plainville

MA

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs

Finding 2022-002 “Improve Time and Effort Documentation” Correction Action to be taken: The Town is reviewing all school contracts and time sheets for inefficiencies and requiring adjustments or more documentation as necessary. Expected Completion Date: We anticipate that all major inefficiencies...

Finding 2022-002 “Improve Time and Effort Documentation” Correction Action to be taken: The Town is reviewing all school contracts and time sheets for inefficiencies and requiring adjustments or more documentation as necessary. Expected Completion Date: We anticipate that all major inefficiencies within school payroll will be eradicated by June 30, 2025. Contact Person: Julie Hebert, Finance Director; Janet Jannell, Treasurer/Collector; Gale Clark, School Business Manager

View Audit 326566 Questioned Costs: $1

Finding 504132 (2022-001)

None 2022

Town of Plainville

MA

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Finding 2022-001 “Document Policies and Procedures Over Federal Awards” Correction Action to be taken: We have been updating and developing written policies and procedures related to Federal awards as required under Uniform Guidance. Expected Completion Date: We anticipate that the policies and pr...

Finding 2022-001 “Document Policies and Procedures Over Federal Awards” Correction Action to be taken: We have been updating and developing written policies and procedures related to Federal awards as required under Uniform Guidance. Expected Completion Date: We anticipate that the policies and procedures will be completed and approved by June 30, 2025. Contact Person: Julie Hebert, Finance Director

View Audit 326566

Finding 504079 (2022-019)

Material Weakness 2022

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

2022-019 U.S. Department of Health and Human Services, passed through Kansas Department of Aging Aging Cluster - ALN 93.045 - Special Programs for the Aging _Title III, Part C_Nutrition Services - 2201KSOAHD Management’s Response: Management will work with Aging to make sure they are tracking and ...

2022-019 U.S. Department of Health and Human Services, passed through Kansas Department of Aging Aging Cluster - ALN 93.045 - Special Programs for the Aging _Title III, Part C_Nutrition Services - 2201KSOAHD Management’s Response: Management will work with Aging to make sure they are tracking and reporting time correctly in accordance with the award parameters. Views of Responsible Officials and Corrective Action: Department personnel will need training on how to report time correctly in the payroll system to adhere to award parameters. Management will ensure this is addressed by December 31, 2024. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 326473 Questioned Costs: $1

Finding 504077 (2022-018)

Significant Deficiency 2022

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

Finding 2022-018 U.S Department of Housing and Urban Development Emergency Solutions Grant Program - 14.231, Award number E-22-MC-0001 COVID-19 Emergency Solutions Grant Program - 14.231, Award number E-20-MW-20-0001 Management’s Response: Management will work with Procurement & departments to mak...

Finding 2022-018 U.S Department of Housing and Urban Development Emergency Solutions Grant Program - 14.231, Award number E-22-MC-0001 COVID-19 Emergency Solutions Grant Program - 14.231, Award number E-20-MW-20-0001 Management’s Response: Management will work with Procurement & departments to make sure debarment checks are completed. Views of Responsible Officials and Corrective Action: Departmental stakeholders should work with central accounting to be sure payments are made in time and develop solutions where there could potentially be a shortfall. Management will ensure this is addressed by December 31, 2024. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 326473

Finding 504075 (2022-017)

Material Weakness 2022

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303

Finding 2022-017 U.S Department of Housing and Urban Development Emergency Solutions Grant Program - 14.231, Award number E-22-MC-0001 COVID-19 Emergency Solutions Grant Program - 14.231, Award number E-20-MW-20-0001 Management’s Response: Management agrees it is important to adhere to the terms o...

Finding 2022-017 U.S Department of Housing and Urban Development Emergency Solutions Grant Program - 14.231, Award number E-22-MC-0001 COVID-19 Emergency Solutions Grant Program - 14.231, Award number E-20-MW-20-0001 Management’s Response: Management agrees it is important to adhere to the terms of the award. During 2022 we experienced a cyber event that delayed timely payments for certain supplier invoices. Details on the dates of late payments are requested to determine if the issue was a system wide shut down due to the cyber event April – June 2022. Regardless, the new Workday system is now fully implemented (as of January 2024) and we will work to use the system to ensure timely payments. Views of Responsible Officials and Corrective Action: Departmental stakeholders should work with central accounting to be sure payments are made in time and develop solutions where there could potentially be a shortfall. Management will ensure this is addressed by December 31, 2024. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 326473

Finding 504074 (2022-016)

Material Weakness 2022

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Questioned Costs HUD Housing Programs Material Weakness § 200.303

Finding 2022-016 U.S Department of Housing and Urban Development Emergency Solutions Grant Program - 14.231, Award number E-22-MC-20-0001 Management’s Response: Management agrees it is critical to ensure spending occurs within the applicable expenditure periods. In the new financial management sy...

Finding 2022-016 U.S Department of Housing and Urban Development Emergency Solutions Grant Program - 14.231, Award number E-22-MC-20-0001 Management’s Response: Management agrees it is critical to ensure spending occurs within the applicable expenditure periods. In the new financial management system (Workday), we have established parameters to fence the applicable expenditure periods. Further we are making gains to close out awards to further disallow spend outside the applicable expenditure periods. There was departmental turnover within the department at the end of 2022 with a loss of knowledge transfer during the change in personnel. Views of Responsible Officials and Corrective Action: With the aid of technology available through our new ERP system, management plans to enhance operations by having training documents and processes for various awards so as personnel attrition occurs there is continuity in processes. Management will ensure this is addressed by December 31, 2024. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 326473 Questioned Costs: $1

Finding 504073 (2022-015)

Material Weakness 2022

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Questioned Costs Matching / Level of Effort / Earmarking HUD Housing Programs § 200.303

Finding 2022-015 U.S Department of Housing and Urban Development Emergency Solutions Grant Program - 14.231, Award number E-22-MC-20-0001 Management’s Response: Management agrees that the matching component should be tracked to ensure compliance with the terms of the award. Views of Responsible O...

Finding 2022-015 U.S Department of Housing and Urban Development Emergency Solutions Grant Program - 14.231, Award number E-22-MC-20-0001 Management’s Response: Management agrees that the matching component should be tracked to ensure compliance with the terms of the award. Views of Responsible Officials and Corrective Action: With our new ERP system, in the grant/award module, the Unified Government of Wyandotte County & Kansas City KS are working with departments to establish match components and trackable spend items to enhance compliance with award terms. Management will ensure this is addressed by December 31, 2024. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 326473 Questioned Costs: $1

Finding 504072 (2022-014)

Significant Deficiency 2022

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Finding 2022-014 U.S Department of Homeland Security Staffing for Adequate Fire and Emergency Response (SAFER) – 97.083 Management’s Response: Management agrees that reports should be available for all reporting periods. It was discovered in 2023 during document submittals that reports were stored...

Finding 2022-014 U.S Department of Homeland Security Staffing for Adequate Fire and Emergency Response (SAFER) – 97.083 Management’s Response: Management agrees that reports should be available for all reporting periods. It was discovered in 2023 during document submittals that reports were stored on the individual’s local computer and not reposed on the network. Key personnel turnover led to the reports not being available. The IT department has ensured that the documents stored locally on individual computer are now backed up by the network to prevent future issues, and compliance reports are to be stored on the department network drive and shared with Finance for a central depository. Views of Responsible Officials and Corrective Action: Management has begun the process of centralizing documents related to reporting, monitoring and compliance. Management will ensure this is addressed by December 31, 2024. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 326473

Finding 504071 (2022-013)

Material Weakness 2022

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303

Finding 2022-013 U.S Department of Homeland Security Staffing for Adequate Fire and Emergency Response (SAFER) – 97.083, Award Number EMW-2019-FF-0819 Management’s Response: Management agrees spend controls are an important part of grant compliance. Management continues to improve compliance and ...

Finding 2022-013 U.S Department of Homeland Security Staffing for Adequate Fire and Emergency Response (SAFER) – 97.083, Award Number EMW-2019-FF-0819 Management’s Response: Management agrees spend controls are an important part of grant compliance. Management continues to improve compliance and controls over awards to ensure compliance. In 2023 we converted to a new ERP system and part of the conversion was implementing spend controls to aid in compliance for awards to minimize future issues. Views of Responsible Officials and Corrective Action: Management will work with stakeholders so that only the allowed costs are used as the basis of the reimbursement packet. We have also created fencing around allowed costs and period of performance in our new ERP system. Management will ensure this is addressed by December 31, 2024. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 326473

Finding 504070 (2022-012)

Significant Deficiency 2022

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-012 U.S Department of Treasury COVID 19 – Coronavirus State and Local Fisal Recovery Funds – 21.027 Management’s Response: Management agrees that compliance reporting timing is important to grant management. The Unified Government of Wyandotte County & Kansas City KS experienced delay...

Finding 2022-012 U.S Department of Treasury COVID 19 – Coronavirus State and Local Fisal Recovery Funds – 21.027 Management’s Response: Management agrees that compliance reporting timing is important to grant management. The Unified Government of Wyandotte County & Kansas City KS experienced delays in reporting as a direct result of a cyber security event that occurred for the period of April 2022 – June 2022. There were also issues with the federal reporting system due to the Treasury having the City and County as two separate entities. Both issues have been resolved and all reports have been submitted in a timely manner in 2023 and to date in 2024. Views of Responsible Officials and Corrective Action: In concert with our ARPA consultant, we were able to combine the City & County on the portal and report timely quarterly since this initial issue in the reporting portal. Management will ensure this is addressed by December 31, 2024. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 326473

Finding 504069 (2022-011)

Significant Deficiency 2022

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Procurement, Suspension & Debarment § 200.214 § 200.303

Finding 2022-011 U.S Department of Treasury COVID 19 – Coronavirus State and Local Fisal Recovery Funds – 21.027 Management’s Response: Management agrees that debarment and suspension checks are a important aspect of award management. Views of Responsible Officials and Corrective Action: Managem...

Finding 2022-011 U.S Department of Treasury COVID 19 – Coronavirus State and Local Fisal Recovery Funds – 21.027 Management’s Response: Management agrees that debarment and suspension checks are a important aspect of award management. Views of Responsible Officials and Corrective Action: Management will train department staff related to the debarment and suspension checks and ensure that Procurement is aware of this requirement as part of the procurement process. Management will ensure this is addressed by December 31, 2024. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 326473

Finding 504068 (2022-010)

Significant Deficiency 2022

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.412 § 200.414

Finding 2022-010 U.S Department of Agriculture Special Supplemental Nutrition Program for Women, Infants, and Childre – 10.557 Award number 202222W100643 Management’s Response: Management agrees it is imperative to foster collaboration for successful award management. Finance leads the annual ef...

Finding 2022-010 U.S Department of Agriculture Special Supplemental Nutrition Program for Women, Infants, and Childre – 10.557 Award number 202222W100643 Management’s Response: Management agrees it is imperative to foster collaboration for successful award management. Finance leads the annual effort working with an outside consultant to calculate the indirect rate using information supplied by Unified Government of Wyandotte County & Kansas City KS. The annual indirect rate will be calculated annually for use by all departments in the spring and available by July 1 each fiscal year. This will be used consistently across all departments unless the State of Kansas rate is permitted by the grant. Finance will work to find the best way to make the information easily accessible to grant program managers embedded in departments. After the audit, management received an authorization letter from the Kansas Department of Health and Environment (KDHE) that supported the indirect rate we used for Jul2022-Dec2022, however because the letter was dated in 2024, we are still subject to this finding. Views of Responsible Officials and Corrective Action: Management will work internally to complete the annual calculation of the indirect rate and develop a solution, a shared document solution to provide indirect rate information to departments in a consistent and timely manner. Management will ensure this is addressed by December 31, 2024. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 326473 Questioned Costs: $1

Finding 504067 (2022-009)

Significant Deficiency 2022

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Questioned Costs Matching / Level of Effort / Earmarking § 200.303

Finding 2022-009 U.S. Department of Health and Human Services, passed through Kansas Department of Aging Aging Cluster – ALN 93.044 - Special Programs for the Aging_Title III, Part B_Grants for Supportive Services and Senior Centers - 2201KSOASS and 2201KSOACM Management’s Response: Management co...

Finding 2022-009 U.S. Department of Health and Human Services, passed through Kansas Department of Aging Aging Cluster – ALN 93.044 - Special Programs for the Aging_Title III, Part B_Grants for Supportive Services and Senior Centers - 2201KSOASS and 2201KSOACM Management’s Response: Management concurs. Program management will monitor expenditures to ensure they align with budgeted amounts and earmarking requirements. The Unified Government of Wyandotte County & Kansas City KS will put processes and controls in place to ensure earmarking is being monitored for compliance. Views of Responsible Officials and Corrective Action: Management will put controls and processes in place to ensure earmarking is being monitored for compliance. Management will ensure this is addressed by December 31, 2024. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 326473 Questioned Costs: $1

Finding 504064 (2022-008)

Material Weakness 2022

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Subrecipient Monitoring § 200.303 § 200.332

Finding 2022-008 U.S. Department of Health and Human Services, passed through Kansas Department of Aging Aging Cluster – ALN 93.044 - Special Programs for the Aging_Title III, Part B_Grants for Supportive Services and Senior Centers - 2201KSOASS and 2201KSOACM ALN 93.045 – Speicl Programs for the ...

Finding 2022-008 U.S. Department of Health and Human Services, passed through Kansas Department of Aging Aging Cluster – ALN 93.044 - Special Programs for the Aging_Title III, Part B_Grants for Supportive Services and Senior Centers - 2201KSOASS and 2201KSOACM ALN 93.045 – Speicl Programs for the Aging_Title III, Part C_Nutrition Services – 2201KSOCAHC Management’s Response: Management concurs. Risk assessments are an important component of award management. We have developed a risk assessment tool for use by department personnel in risk assessments for sub recipients. Views of Responsible Officials and Corrective Action: Department grant management personnel will receive training around risk assessments and provided our monitoring tool for their assessments. Management will ensure this is addressed by December 31, 2024. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 326473

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