Corrective Action Plans

Finding 478669 (2022-003)

Significant Deficiency 2022

WY

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

Condition: Errors were identified during our testing of the Organization’s Form ED-209, Revolving Loan Fund Financial Report. In addition, supporting documentation was not available for review of some financial amounts reported. Criteria: 13 CFR 307.14 requires the Organization to submit a revolvin...

Condition: Errors were identified during our testing of the Organization’s Form ED-209, Revolving Loan Fund Financial Report. In addition, supporting documentation was not available for review of some financial amounts reported. Criteria: 13 CFR 307.14 requires the Organization to submit a revolving loan fund financial report semi-annually. The report should reconcile with the Organization’s financial documents and account balances. Auditor’s Recommendation: Management has improved their process for reconciling balances and tracking relevant information for proper reporting. We recommend that management continue to improve internal control systems and processes to ensure compliance with reporting requirements. Management’s Response: Standard accounting procedures have been implemented to ensure accurate financial reporting. These procedures include improved reconciliation processes and schedules to capture relevant financial data to meet reporting requirements.

View Audit 315288

Finding 478665 (2022-003)

Material Weakness 2022

Mental Health Resource of Texas, Inc.

TX

Questioned Costs Allowable Costs / Cost Principles

➢ 2022-003 Compliance Deficiencies, (General Ledger): The organization agrees and has transitioned from the rarely used Abila system of FY 2022 to the QuickBooks automated system. This allowed the Accounting Manager to record expenditures in the General Ledger as well as update and restructure our ...

➢ 2022-003 Compliance Deficiencies, (General Ledger): The organization agrees and has transitioned from the rarely used Abila system of FY 2022 to the QuickBooks automated system. This allowed the Accounting Manager to record expenditures in the General Ledger as well as update and restructure our Chart of Accounts. In addition, the Accounting Manager has assigned project codes that facilitate segregation between restricted and unrestricted accounts. Our Executive Team has also worked with the Payroll provider, One Digital, to update our Time and Effort system to ensure accurate reporting of employee time. This ensures that time is captured and charged to the correct program. The following summary represents procedural updates to our General Ledger and Chart of Accounts: Opening/Closing the General Ledger: 1. The Accounting Manager accesses Quickbooks. a. Process: Go to (B-D) below. b. Select Account and Settings c. Advances d. Accounting e. The first month of the fiscal year “January” f. First month of revenue tax year “same as the fiscal year” g. Accounting Method – “Accrual” h. Close the books “1/31/2022” Example i. Allow changes are viewing a warning and SAVE. Financial Statements: At the request of the Chief Executive Officer, the Accounting Manager prepares a monthly Balance Sheet and Profit and Loss statements which are available with Quickbooks. This is shared with the Board at its monthly meeting. Bank Reconciliation: 2. The Accounting Manager prepares the monthly bank reconciliation through the Quick Books “Reconcile” tab. Updated Via Hope Chart of Accounts: Revenue 80110 Amplify Austin 80115 Fees & Registrations 80120 Contributions 80125 Indirect Revenue 80130 Sales 80135 Grant Other Income Total Revenue Gross Profit Expenditures 60000 Payroll and Benefits 60101 Fringe Transfer 60102 Payroll - 401K 60103 Payroll - Benefits 60104 Payroll - Fees 60105 Payroll - Legal 60106 Payroll - Social Security and Other Taxes 60107 Payroll - W/C 60108 Payroll - Wages 60110 Wage Transfer 60111 Wages - Other Total 60000 Payroll and Benefits 60112 Payroll Fee 66106 Social Security and Other Taxes 70101 Bank Fees 70102 Chargebacks 70200 Contractors 70201 Apprentice 70202 Certification 70203 Consultant 70204 Consultant (RI) 70205 Contract Training 70206 Evaluation 70207 Labor - Payroll 70208 Placement Services 70209 Stipend 70210 Supervisor 70211 Workshop Total 70200 Contractors 70301 Donation 70305 Equipment 70401 Memberships & subscriptions 70501 Professional Fees 70502 Insurance 70600 Operating Supplies 70601 Postage and Shipping 70602 Printing/Fax 70603 Supplies Total 70600 Operating Supplies 70700 Travel and Other 70701 Airlines 70702 Events 70703 Lodging 70704 Meals/Catering 70705 Travel Total 70700 Travel and Other 70801 Libraries for Health 70805 Marketing 70810 Recovery Institute 70815 Scholarships 70820 Storage 70825 Training 70835 Utilities 70840 Website 70850 Miscellaneous 70855 Software Total Expenditures Net Operating Revenue Net Revenue This represents a summary of the corrective steps taken to strengthen our internal controls and satisfy auditor findings. 3. Attached is a listing of our current chart of Accounts:

View Audit 315276 Questioned Costs: $1

Finding 478662 (2022-002)

Material Weakness 2022

Mental Health Resource of Texas, Inc.

TX

Questioned Costs Internal Control / Segregation of Duties Material Weakness

➢ Response: 2022-002 COMPLIANCE DEFICIENCIES (PAYPAL): As a result of the Paypal Forensic audit, the organization fully agrees and has taken steps to strengthen its internal controls, protect assets, detect fraud, and produce timely and accurate financial reports. The following processes and proced...

➢ Response: 2022-002 COMPLIANCE DEFICIENCIES (PAYPAL): As a result of the Paypal Forensic audit, the organization fully agrees and has taken steps to strengthen its internal controls, protect assets, detect fraud, and produce timely and accurate financial reports. The following processes and procedures are in place for Paypal and other accounting activities. PAYPAL: 1. Through Paypal, customers register for classes. 2. The cost of the transaction is included in the PayPal account. 3. Monthly, the Accounting Manager downloads PayPal transactions and records them on the General Ledger. The monthly statement is available between the 1st and 5th of the month. 4. The accounting entries for PayPal are: Credit –Payment Received (Fees and Registration) Debit – Payment Sent Debit – Withdrawals and Debits Debit – Merchant Fees Debit – Deposit 5. At the end of the prior month, funds are transferred from the PayPal account to the Frost Bank Account. Debit – Frost Bank Credit - Paypal

View Audit 315276 Questioned Costs: $1

Finding 478615 (2022-006)

Significant Deficiency 2022

Cicoa Aging & In-Home Solutions

IN

Cash Management Internal Control / Segregation of Duties Reporting § 200.303

FINDING 2022-006 Information on the federal program: Subject: Title III-E – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Title III-E Family Caregiver, COVID-19 – Title III-E Family Caregiver Assistance Listing Number: 93.052 Compliance Requirement: Cas...

FINDING 2022-006 Information on the federal program: Subject: Title III-E – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Title III-E Family Caregiver, COVID-19 – Title III-E Family Caregiver Assistance Listing Number: 93.052 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Context: We noted that for two claims in a sample of two, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepared and submitted the claims without a secondary review. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: CICOA created an additional position in our Fiscal department to help add capacity and address various segregation of duties concerns. On April 3, 2023, CICOA hired a Senior Director of Financial Reporting to fill this new position. The CFO has done/will continue various training with the Senior Director and other staff to transfer knowledge and responsibilities currently held by the CFO, including future preparation and submission of the FSSA Contract Claim Reimbursement documents. The CFO will serve as either the primary or secondary reviewer of such Claim Reimbursements after preparation by other Fiscal staff. Key item to note: this finding was made as part of the audit for the fiscal year ended June 30, 2022, and the hiring of the Senior Director was not made until late in the fiscal year ended June 30, 2023. Due to this timing, necessary changes did not exist until fiscal year 2024. Responsible Party and Timeline for Completion: To be completed by CFO (with assistance from Senior Director of Financial Reporting and other Fiscal staff), beginning no later than Claims Reimbursements submitted for services provided starting in fiscal year 2024.

View Audit 315238

Finding 478614 (2022-005)

Significant Deficiency 2022

Cicoa Aging & In-Home Solutions

IN

Cash Management Internal Control / Segregation of Duties Reporting § 200.303

FINDING 2022-005 Information on the federal program: Subject: SSBG – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Social Services Block Grant Assistance Listing Number: 93.667 Compliance Requirement: Cash Management Audit Finding: Significant Deficienc...

FINDING 2022-005 Information on the federal program: Subject: SSBG – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Social Services Block Grant Assistance Listing Number: 93.667 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Context: We noted that for three claims in a sample of three, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepared and submitted the claims without a secondary review. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: CICOA created an additional position in our Fiscal department to help add capacity and address various segregation of duties concerns. On April 3, 2023, CICOA hired a Senior Director of Financial Reporting to fill this new position. The CFO has done/will continue various training with the Senior Director and other staff to transfer knowledge and responsibilities currently held by the CFO, including future preparation and submission of the FSSA Contract Claim Reimbursement documents. The CFO will serve as either the primary or secondary reviewer of such Claim Reimbursements after preparation by other Fiscal staff. Key item to note: this finding was made as part of the audit for the fiscal year ended June 30, 2022, and the hiring of the Senior Director was not made until late in the fiscal year ended June 30, 2023/early fiscal year 2024. Due to this timing, necessary changes did not exist until fiscal year 2024. Responsible Party and Timeline for Completion: To be completed by CFO (with assistance from Senior Director of Financial Reporting and other Fiscal staff), beginning no later than Claims Reimbursements submitted for services provided starting in fiscal year 2024.

View Audit 315238

Finding 478610 (2022-004)

Significant Deficiency 2022

Cicoa Aging & In-Home Solutions

IN

Cash Management Internal Control / Segregation of Duties Reporting § 200.303

FINDING 2022-004 Information on the federal program: Subject: Aging Cluster – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Compliance Requirement: Cash Management Audit Finding: Significan...

FINDING 2022-004 Information on the federal program: Subject: Aging Cluster – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Context: We noted that for four claims in a sample of four, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepared and submitted the claims without a secondary review. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: CICOA created an additional position in our Fiscal department to help add capacity and address various segregation of duties concerns. On April 3, 2023, CICOA hired a Senior Director of Financial Reporting to fill this new position. The CFO has done/will continue various training with the Senior Director and other staff to transfer knowledge and responsibilities currently held by the CFO, including future preparation and submission of the FSSA Contract Claim Reimbursement documents. The CFO will serve as either the primary or secondary reviewer of such Claim Reimbursements after preparation by other Fiscal staff. Key item to note: this finding was made as part of the audit for the fiscal year ended June 30, 2022, and the above corrective actions were not made until late in the fiscal year ended June 30, 2023/early fiscal year 2024. Due to this timing, necessary changes did not exist until fiscal year 2024. Responsible Party and Timeline for Completion: to be completed by CFO (with assistance from Senior Director of Financial Reporting and other Fiscal staff), beginning no later than Claims Reimbursements submitted for services provided starting in fiscal year 2024.

View Audit 315238

Finding 478574 (2022-005)

Material Weakness 2022

Carter County Missouri

MO

Matching / Level of Effort / Earmarking Subrecipient Monitoring

2022-005 Reporting, Matching, and Earmarking U.S. Department of Homeland Security Recommendation: We recommend the County implement internal controls to ensure that required reporting, which includes matching and earmarking, is completed timely as required. Explanation of disagreement with au...

2022-005 Reporting, Matching, and Earmarking U.S. Department of Homeland Security Recommendation: We recommend the County implement internal controls to ensure that required reporting, which includes matching and earmarking, is completed timely as required. Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planned/taken in response to finding: The County will identify all federal awards that reporting is required. Once programs subject to reporting are identified, the County will then determine what reports are required to be prepared and submitted. The County will also monitor and document the County’s progress for matching and earmarking requirements. Name(s) of the contact person(s) responsible for corrective action: Debi Reynolds Planned completion date for corrective action plan: June 30, 2024

View Audit 315206

Finding 478573 (2022-004)

Material Weakness 2022

Carter County Missouri

MO

Subrecipient Monitoring § 200.330 § 200.331

2022-004 Subrecipient Monitoring U.S. Department of Treasury Recommendation: We recommend the County implement internal control(s) to ensure that required subrecipient monitoring through formal agreements is completed. Explanation of disagreement with audit finding: There are no disagreement ...

2022-004 Subrecipient Monitoring U.S. Department of Treasury Recommendation: We recommend the County implement internal control(s) to ensure that required subrecipient monitoring through formal agreements is completed. Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planned/taken in response to finding: The County will implement adequate controls designed to ensure that subrecipient monitoring requirements are being met. Name(s) of the contact person(s) responsible for corrective action: Debi Reynolds Planned completion date for corrective action plan: June 30, 2024

View Audit 315206

Finding 478572 (2022-003)

Material Weakness 2022

Carter County Missouri

MO

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

2022-003 Reporting U.S. Department of Treasury Recommendation: We recommend the County implement internal control to ensure that reporting requirements are performed. Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planned/taken in respo...

2022-003 Reporting U.S. Department of Treasury Recommendation: We recommend the County implement internal control to ensure that reporting requirements are performed. Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planned/taken in response to finding: The County will identify all federal awards that financial reporting is required. Once programs subject to financial reporting are identified, the County will then determine what financial reports are required to be prepared and submitted. Name(s) of the contact person(s) responsible for corrective action: Debi Reynolds Planned completion date for corrective action plan: June 30, 2024

View Audit 315206

Finding 478571 (2022-002)

Material Weakness 2022

Carter County Missouri

MO

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

2022-002 Suspension and Debarment U.S. Department of Treasury Recommendation: We recommend the County implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retai...

2022-002 Suspension and Debarment U.S. Department of Treasury Recommendation: We recommend the County implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planned/taken in response to finding: The County will identify vendors that needassessed for suspension and debarment and retain appropriate evidence. Name(s) of the contact person(s) responsible for corrective action: Debi Reynolds Planned completion date for corrective action plan: June 30, 2024

View Audit 315206

Finding 478546 (2022-005)

None 2022

Helping Hand House

WA

Reporting § 200.512

1. In process of getting caught up on prior year audits will result in timely submission of data collection form going forward.

View Audit 315179

Finding 478545 (2022-004)

Material Weakness 2022

Helping Hand House

WA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.400

1. All related administrative and program operational costs have been appropriately classified and documented in QuickBooks beginning in March 2022. 2. Monthly review of administrative and program operational costs is performed by management and grant awarders.

View Audit 315179 Questioned Costs: $1

Finding 478544 (2022-003)

Material Weakness 2022

Helping Hand House

WA

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

1. Processes related to the program stating roles of each individual involved in the process were documented and implemented in September 2022. 2. Regular risk assessment and monitoring functions are performed by management and grant awarders.

View Audit 315179

Finding 478540 (2022-008)

Material Weakness 2022

County of Orangeburg

SC

Internal Control / Segregation of Duties

Management concurs with the finding and will review its policies and procedures related to monitoring of the contractor that administers the grant program. Specifically, to ensure the contractor will use the required checklists designed to assist them in the management of the program. The Grants Adm...

Management concurs with the finding and will review its policies and procedures related to monitoring of the contractor that administers the grant program. Specifically, to ensure the contractor will use the required checklists designed to assist them in the management of the program. The Grants Administrator/Project Manager will be responsible for making sure the checklists are utilized.

View Audit 315168

Finding 478535 (2022-003)

None 2022

City of Dillon

MT

Allowable Costs / Cost Principles Reporting § 200.512

Corrective Action Planned: The City has engaged a Certified Public Accountant (CPA) to prepare the fiscal year 2023 annual financial report and an audit firm to perform the fiscal year 2023 audit, which is expected to be completed in summer 2024. Name(s) of Contact Person(s) Responsible for Correct...

Corrective Action Planned: The City has engaged a Certified Public Accountant (CPA) to prepare the fiscal year 2023 annual financial report and an audit firm to perform the fiscal year 2023 audit, which is expected to be completed in summer 2024. Name(s) of Contact Person(s) Responsible for Corrective Action: City Clerk, Kami Hoerning. City Treasurer, Karen Kipp. City Mayor, John McGinley. Anticipated Completion Date: Summer 2024

View Audit 315161

Finding 478534 (2022-002)

None 2022

City of Dillon

MT

Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.317 § 200.318 § 200.327

Corrective Action Planned: The City Clerk and Mayor, with help from the Treasurer, will develop and implement documented procurement procedures that conform to the procurement standards relating to Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principle...

Corrective Action Planned: The City Clerk and Mayor, with help from the Treasurer, will develop and implement documented procurement procedures that conform to the procurement standards relating to Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 200.317 through 200.327 Name(s) of Contact Person(s) Responsible for Corrective Action: City Clerk, Kami Hoerning. City Treasurer, Karen Kipp. City Mayor, John McGinley. Anticipated Completion Date: Summer 2024

View Audit 315161

Finding 478407 (2022-003)

Material Weakness 2022

Neighborhood Legal Services Michigan

MI

Questioned Costs Period of Performance Subrecipient Monitoring

Following the completion of the 2021 Single Audit, we adjusted the Organization's Accounting Policies & Procedure Manual to include detailed information outlined in HUD's electronic Line of Credit Control System (eLOCCS) inclusive of the roles and responsibilities of the system's Users and Approving...

Following the completion of the 2021 Single Audit, we adjusted the Organization's Accounting Policies & Procedure Manual to include detailed information outlined in HUD's electronic Line of Credit Control System (eLOCCS) inclusive of the roles and responsibilities of the system's Users and Approving Official. Specifically, Accounting Department Leadership (i.e., the Chief Financial Officer), designated accounting personnel (i.e., Accountants), and/or agency Executive Leadership (i.e., CEO/Executive Director), must be cognizant of a grant's period of performance.

View Audit 315097 Questioned Costs: $1

Finding 478369 (2022-002)

Material Weakness 2022

Mountain State Centers for Independent Living, Inc.

WV

Procurement, Suspension & Debarment Equipment & Real Property Management

Lack of Prior Approval Before Making Capital Improvement and Equipment Expenditures The CARES Act Grant was awarded to CIL's to ensure the health, safety, and well-being of consumers and staff. For the benefit of safety for consumers and staff, it was determined that funds would be used towards no-c...

Lack of Prior Approval Before Making Capital Improvement and Equipment Expenditures The CARES Act Grant was awarded to CIL's to ensure the health, safety, and well-being of consumers and staff. For the benefit of safety for consumers and staff, it was determined that funds would be used towards no-contact door mechanisms for entryway, removing carpet and replacing with solid surface material, windows where there was no ventilation, and computer technology that enabled staff to communicate with consumers electronically as well as work from home reasons . Early on, Administrators attended webinars hosted by ACL that were Q and A' s on basic instructions of the CARES Grant. At the time, many ACL staff were unavailable and working with limited staffing . Multiple attempts were made to make contact for prior approval. Due to the emergency at that time, our best interest was at stake, and it was determined to make these expenditures. Currently, and in hindsight, we have policies and procedures in place to ensure that prior approval will be implemented, as requested, even during an emergency pandemic.

View Audit 315040

Finding 478367 (2022-013)

Significant Deficiency 2022

Brockton School District

MT

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

FINDING 2021-2022-013: Impact Aid Application Support Response: A change in staffing at the District was the reason for not being able to locate the information from the 2019 Impact Aid Application. The District will implement internal control procedures to ensure supporting documentation is mainta...

FINDING 2021-2022-013: Impact Aid Application Support Response: A change in staffing at the District was the reason for not being able to locate the information from the 2019 Impact Aid Application. The District will implement internal control procedures to ensure supporting documentation is maintained for each application year.

View Audit 315034

Finding 478366 (2022-012)

Material Weakness 2022

Brockton School District

MT

Subrecipient Monitoring

FINDING 2021/2022-012: Late Audit Submission Response: The District was in compliance with timely submissions until the auditor notified the District he was not able to complete the audit due to serious health issues. Du to the shortage of OPI approved auditors, the District was not able to acqu...

FINDING 2021/2022-012: Late Audit Submission Response: The District was in compliance with timely submissions until the auditor notified the District he was not able to complete the audit due to serious health issues. Du to the shortage of OPI approved auditors, the District was not able to acquire and auditing firm.

View Audit 315034

Finding 478365 (2022-011)

Material Weakness 2022

Brockton School District

MT

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326

FINDING 2021/2022-011: Wage Rate Compliance Response: The District will implement internal controls to ensure compliance requirements of all federal funds received. Contractors will be required to submit certified payroll records to demonstrate they are complying with prevailing wages if the proje...

FINDING 2021/2022-011: Wage Rate Compliance Response: The District will implement internal controls to ensure compliance requirements of all federal funds received. Contractors will be required to submit certified payroll records to demonstrate they are complying with prevailing wages if the project is paid with federal funds.

View Audit 315034

Finding 478299 (2022-003)

Material Weakness 2022

Hui No Ke Ola Pono, Inc.

HI

Reporting § 200.512

Lack of Internal Control over Reporting, Health Resources and Services Administration, Native Hawaiian Health Care 93.932  As of January 18, 2023, corrective action has been taken. Management is aware of the delinquency in submitting the annual audit due to the turnover of key fiscal personnel. Tem...

Lack of Internal Control over Reporting, Health Resources and Services Administration, Native Hawaiian Health Care 93.932  As of January 18, 2023, corrective action has been taken. Management is aware of the delinquency in submitting the annual audit due to the turnover of key fiscal personnel. Temporary contracting of the prior fiscal director has started in January 2023, and proper steps have been implemented to submit a timely audit.

View Audit 314978

Finding 478298 (2022-002)

Material Weakness 2022

Hui No Ke Ola Pono, Inc.

HI

Reporting

Inaccurate Schedule of Expenditures of Federal Awards (SEFA), Health Resources and Services Administration, Native Hawaiian Health Care 93.932 As of January 18, 2023, upon receiving new federal awards, the fiscal officer will keep all award documents in individual files and inquire with the funding ...

Inaccurate Schedule of Expenditures of Federal Awards (SEFA), Health Resources and Services Administration, Native Hawaiian Health Care 93.932 As of January 18, 2023, upon receiving new federal awards, the fiscal officer will keep all award documents in individual files and inquire with the funding agency if the funds are from a federal entity. If it is identified as a federal award, a request to the awarding agency will be made for the federal CFDA number. All federal awards received will be tracked by creating a unique identifying number in the accounting software. All revenue and expenses will use the project number to properly track all revenue and expenses of the award.

View Audit 314978

Finding 478297 (2022-001)

Material Weakness 2022

Hui No Ke Ola Pono, Inc.

HI

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Internal Control over Financial Reporting, Health Resources and Services Administration, Native Hawaiian Health Care 93.932 Internal control over payroll and disbursements As of January 18, 2023, corrective action has been taken as follows. When pay rates are changed, the Operations Manager/HR Coo...

Internal Control over Financial Reporting, Health Resources and Services Administration, Native Hawaiian Health Care 93.932 Internal control over payroll and disbursements As of January 18, 2023, corrective action has been taken as follows. When pay rates are changed, the Operations Manager/HR Coordinator will submit a personnel action form to indicate changes made to the employee’s rate of pay, status, or position change. The Executive Director will review and approve any changes. The form will be uploaded to the employee file and ProService will make the necessary changes to the employee’s record. Employees and managers have been informed to approve their timesheets in a timely manner as of May 2024. Previously, staff was unaware of internal control procedures for payroll processing. Corrective action on all disbursements has been taken as of August 1, 2023. All disbursements require a purchase requisition or payment request to be approved by the Executive Director. Either of the forms are completed by the program manager, and submitted for approval before the purchase or reimbursement is made. Internal control over accounts payable, accounts receivable, and cash Due to the lack of financial oversight, staff were unaware of how to reconcile the subledgers. Corrective action has been taken as of January 2023 to review all balance sheet accounts and verify balances on each subledger. All bank reconciliations have been completed as of May 31, 2024. Medical billings As of January 18, 2023, the Data & Compliance Specialist reviews the sliding fee discount applications received and calculates the discount based on income support and family members. If a discount is determined, the Data & Compliance Specialist will apply the discount to all qualified visits. The application is uploaded to the clients file for future reference.

View Audit 314978

Finding 478279 (2022-002)

Significant Deficiency 2022

Wilmington Neighborhood Conservancy Land Bank

DE

Procurement, Suspension & Debarment § 200.318 § 200.320

The Wilmington Land Bank is working to rectify the deficiency identified in the procurement policy and procurement action documentation finding. The Land Bank has committed to adopting a written procurement policy that will comply with federal requirements in 2 CFR Part 200 Subpart D as well as any ...

The Wilmington Land Bank is working to rectify the deficiency identified in the procurement policy and procurement action documentation finding. The Land Bank has committed to adopting a written procurement policy that will comply with federal requirements in 2 CFR Part 200 Subpart D as well as any local and state requirements. Becky Vogel, the Land Bank’s Director of Finance will create the policy, the Land Bank’s Finance Committee will review the policy, and the Land Bank’s Board of Directors will adopt the policy no later than the August 1, 2024 Board of Directors meeting.

View Audit 314962

Corrective Action Plans

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