Corrective Action Plans

Finding 393961 (2022-002)

Material Weakness 2022

Odebolt Arther Battle Greek Ida Grove Community School District

IA

Internal Control / Segregation of Duties Reporting

The District continues to review procedures to segregate duties to the maximum level possible with the current staff. Procedures are in place to assure that every transaction is overseen by more than one person, including handling of cash transactions, deposits, receipt recording, payroll processing...

The District continues to review procedures to segregate duties to the maximum level possible with the current staff. Procedures are in place to assure that every transaction is overseen by more than one person, including handling of cash transactions, deposits, receipt recording, payroll processing, computerized accounting functions, handling school lunch program funds, financial reporting, and calculating and posting journal entries. The District will review these procedures monthly and make changes as necessary.

View Audit 304144

Finding 393931 (2022-006)

Material Weakness 2022

The Water Works and Gas Board of the City of Red Bay

AL

Cash Management Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.305

2022-006 a. Name of Contact Person Responsible for Corrective Action: Jeff Burks, General Manager, and Cynthia Fowler, Office Manager & Comptroller Phone Number: (256) 356-8622 b. Corrective Action Planned: The Water Works and Gas Board of the City of Red Bay will ensure payments under reimbursable ...

2022-006 a. Name of Contact Person Responsible for Corrective Action: Jeff Burks, General Manager, and Cynthia Fowler, Office Manager & Comptroller Phone Number: (256) 356-8622 b. Corrective Action Planned: The Water Works and Gas Board of the City of Red Bay will ensure payments under reimbursable grants are made prior to reimbursement requests. c. Anticipated Completion Date: Immediately

View Audit 304092

Finding 393930 (2022-005)

Significant Deficiency 2022

The Water Works and Gas Board of the City of Red Bay

AL

Procurement, Suspension & Debarment Significant Deficiency § 200.318

2022-005 a. Name of Contact Person Responsible for Corrective Action: Jeff Burks, General Manager, and Cynthia Fowler, Office Manager & Comptroller Phone Number: (256) 356-8622 b. Corrective Action Planned: The Water Works and Gas Board of the City of Red Bay will maintain a written policy for condu...

2022-005 a. Name of Contact Person Responsible for Corrective Action: Jeff Burks, General Manager, and Cynthia Fowler, Office Manager & Comptroller Phone Number: (256) 356-8622 b. Corrective Action Planned: The Water Works and Gas Board of the City of Red Bay will maintain a written policy for conduct that covers conflicts of interest and governs the performance of its employees engaged in the selection, award, and administration of contracts. c. Anticipated Completion Date: Immediately

View Audit 304092

Finding 393928 (2022-001)

Significant Deficiency 2022

City of Stamford

TX

Subrecipient Monitoring Reporting

The City will prepare for financial statement audits to ensure are completed timely.

View Audit 304087

Finding 393856 (2022-003)

Material Weakness 2022

Allakaket Village Council

AK

Questioned Costs Reporting Material Weakness

Finding 2022-003 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Elisa Bergman, Tribal Administrator Condition: The Council is required to submit the single audit report and Form SF‐SAC within 9 months of the fiscal year. The Form SD‐SAC for the fiscal year en...

Finding 2022-003 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Elisa Bergman, Tribal Administrator Condition: The Council is required to submit the single audit report and Form SF‐SAC within 9 months of the fiscal year. The Form SD‐SAC for the fiscal year ended December 31, 2022 was not filed on time. Corrective Action Plan: The Council was delayed in undertaking audits for several years, such that neither 2021 or 2022 were filed on time. Going forward, the Council will need to plan for audits as soon as possible at the close of the fiscal year. Proposed Completion Date: The 2023 audit should be underway now and ready within 9 months of the close of the year.

View Audit 304056 Questioned Costs: $1

Finding 393838 (2022-006)

None 2022

Heading Home

NM

Reporting § 200.512

View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals...

View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals who bring extensive knowledge and expertise to their roles. These positions include a new Chief Executive Officer, Director of Operations, Chief Financial Officer, and Director of Human Services. To address challenges in accounting and finance Heading Home has contracted with a local CPA firm specializing in nonprofit accounting and financial reporting to assist the CFO with daily accounting tasks, the monthly close, financial reporting to management and the board of directors, and to facilitate and ensure audits are completed timely each year. The new management group is committed to maintaining a skilled and competent team in key financial roles. Heading Home’s accounting team is in the process of preparing for the 2023 audit and anticipates the audit to be completed by June 30, 2024. While this will once again result in a late filing, the new management team has made significant strides in a short amount of time and anticipates that the 2024 and all future audits will be submitted on or before the March 31st due date. Management anticipates the above corrective action plan to be fully implemented by June 30, 2024. Personnel responsible for ensuring implementation include Connie Chavez, Executive Director, Debbie Brickman, Chief Financial Officer, and Armando Sanchez, contract accountants team lead.

View Audit 304033

Finding 393834 (2022-005)

Significant Deficiency 2022

Heading Home

NM

Matching / Level of Effort / Earmarking Subrecipient Monitoring HUD Housing Programs

View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding and is currently developing controls to ensure compliance with all grant matching requirements. The new controls will address a thorough review of each grant agreement, documentation of ...

View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding and is currently developing controls to ensure compliance with all grant matching requirements. The new controls will address a thorough review of each grant agreement, documentation of matching funds contributed by the organization, including cash contributions, in-kind donations, and volunteer hours, and the method of tracking match progress by either spreadsheet and/or within the accounting system. An appropriate individual will be assigned the responsibility for monitoring compliance and the internal controls over matching compliance including document retention and recordkeeping. Management anticipates the above corrective action plan to be fully implemented by June 30, 2024. Personnel responsible for ensuring implementation include Connie Chavez, Chief Executive Officer, Debbie Brickman, Chief Financial Officer, and Armando Sanchez, contract accountants team lead.

View Audit 304033

Finding 393830 (2022-004)

Significant Deficiency 2022

Heading Home

NM

Procurement, Suspension & Debarment § 200.214 § 200.303 § 200.320

View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding. Management has reviewed the existing procurement policies and procedures found in Section III Policy #301 of Heading Homes fiscal policies and procedures with appropriate staff and will...

View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding. Management has reviewed the existing procurement policies and procedures found in Section III Policy #301 of Heading Homes fiscal policies and procedures with appropriate staff and will enforce the policies and procedures to ensure competitive bids are obtained where required. Management has also reviewed the existing suspension and debarment policies and procedures found in Section III Policy #302 with appropriate staff and which requires these vendors to be reviewed on the SAM website to ensure they have not been suspended or debarred. While after the fact, each of the five vendors noted in this finding have since been reviewed on the SAM website and none of them returned any notices of having been suspended or debarred. Management is in the process of going back and reviewing all vendors paid $10,000 or more against the SAM website and will ensure all vendors are checked against the website who currently meet this requirement as well as for those it is anticipated will meet this threshold. Proof of the SAM website review and approval will be maintained in each vendor file. Management anticipates the above corrective action plan to be fully implemented by June 30, 2024. Personnel responsible for ensuring implementation include Connie Chavez, Chief Executive Officer, Debbie Brickman, Chief Financial Officer, and Armando Sanchez, contract accountants team lead.

View Audit 304033

Finding 393826 (2022-002)

Material Weakness 2022

Lamoni Community School District

IA

Reporting Internal Control / Segregation of Duties

The District reviews this audit finding internally on an annual basis, identifying control procedures and processes that would leverage movement toward the maximum internal control possible with available staffing. The District does recognize this is difficult with a limited number of employees. We ...

The District reviews this audit finding internally on an annual basis, identifying control procedures and processes that would leverage movement toward the maximum internal control possible with available staffing. The District does recognize this is difficult with a limited number of employees. We will continue to review our procedures to best meet the needs of the District as well as have internal control in place. We will work on dividing out duties and responsibilities so no one person is handling all cash, receipts, and financial transactions without checks & balance in place. A Business Office employee will collect cash and count, and another person will create the deposit slip, with a 3rd person (front office secretary) taking the actual deposit to the bank. Then the Business office employee will be the one responsible for entering the cash receipt into Software.

View Audit 304025

Finding 393825 (2022-003)

Significant Deficiency 2022

Polk County

MN

Reporting

Name of Contact Person Responsible for Corrective Action: Ron Denison, Finance Director Corrective Action Planned: Future annual County audits will be completed within nine months of the fiscal year end to allow for the timely submission of the data collection form and reporting package. County Com...

Name of Contact Person Responsible for Corrective Action: Ron Denison, Finance Director Corrective Action Planned: Future annual County audits will be completed within nine months of the fiscal year end to allow for the timely submission of the data collection form and reporting package. County Comment: The County agrees with the finding and intends to proceed with the plan as indicated. Anticipated Completion Date: December 31, 2023.

View Audit 304024

Finding 393820 (2022-003)

Material Weakness 2022

Care Alliance Health Center

CT

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Finding 2022.003 - Reporting Recommendation We recommend that the Organization establish controls to ensure all accounting records are analyzed and proper support is available in order to ensure that the financial statement audit is submitted on a timely basis to the federal government. The Organi...

Finding 2022.003 - Reporting Recommendation We recommend that the Organization establish controls to ensure all accounting records are analyzed and proper support is available in order to ensure that the financial statement audit is submitted on a timely basis to the federal government. The Organization should also ensure that all reporting requirements are monitored and met on a timely basis. Action Taken We acknowledge the importance of this matter and are committed to implementing appropriate controls to address it effectively. We will begin implementation in April 2024. To ensure timely submission of our financial statement audit, we will establish procedures for analyzing all accounting records and ensuring proper support is readily available. This will include quarterly reviews of our financial records to identify any discrepancies or gaps in documentation that may hinder the audit process. We will enhance our monitoring process to ensure all reporting requirements are identified, tracked, and met in a timely manner. 1. Checklist: Develop checklists to ensure that all necessary tasks are completed during the preparation of the financial statements audit. Checklists will help to ensure consistency and thoroughness in the process. 2. Regular Reviews: Conduct quarterly reviews of accounting records to identify discrepancies, errors, or missing documentation. 3. Communication: Implement clear and consistent communication to all internal and external stakeholders throughout the financial statement close process. This includes providing regular updates on the progress of the close process, informing stakeholders of any issues or delays, and soliciting feedback on the process. If there are any question regarding this plan, please e-mail Anna Kacki at akacki@carealliance.org. Sincerely, Anna M. Kacki Controller

View Audit 304023

Finding 393819 (2022-002)

Material Weakness 2022

Care Alliance Health Center

CT

Subrecipient Monitoring Eligibility HUD Housing Programs

Finding 2022.002 - Sliding Fee Scale Documentation Recommendation The Organization should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken We will invest the time and resources int...

Finding 2022.002 - Sliding Fee Scale Documentation Recommendation The Organization should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken We will invest the time and resources into improving all areas related to the Sliding Fee Scale. Starting in April 2024, we will implement the following steps to our process to ensure all federal guidelines and requirements are met. 1. Documented Process: Design and implement an internal control process to ensure sliding fee discounts are accurately calculated based on family size and income. 2. Documented Procedures: Establish clear procedures and guidelines for front desk staff to follow when determining discounts, including appropriate documentation requirements, eligibility criteria, and fee structure. These procedures will be aligned with our written policy to ensure consistency and accuracy in discount calculations. 3. Training and Education: Provide training to front desk staff members responsible for determining eligibility and applying sliding fee discounts to ensure they understand the process. 4. Regular Reviews: Implement regular reviews and monthly audits to verify that all discounts are properly supported and documented. Quarterly reviews will be conducted to verify compliance, identify areas for improvement, and evaluate the effectiveness of the sliding scale fee program to ensure it meets our patients' needs and complies with all federal guidelines. If there are any question regarding this plan, please e-mail Anna Kacki at akacki@carealliance.org. Sincerely, Anna M. Kacki Controller

View Audit 304023

Finding 393811 (2022-004)

Material Weakness 2022

Barbour County Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.403

No journal entries will be made without supporting documentation.

View Audit 304014 Questioned Costs: $1

Finding 393810 (2022-005)

Material Weakness 2022

Barbour County Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles § 200.403

All journal entries are entered by the CSFO and signed by the Superintendent.

View Audit 304014 Questioned Costs: $1

Finding 393804 (2022-002)

Material Weakness 2022

The Dream Program, Inc.

VT

Internal Control / Segregation of Duties Significant Deficiency

Auditors Finding: 2022-002 (2021-002) Issue: The DREAM Program did not properly document approval on invoices for various expenses. Root Cause: The Organization has not developed a formal documentation procedure to ensure all expenses are accounted for and there are limited staff in our business and...

Auditors Finding: 2022-002 (2021-002) Issue: The DREAM Program did not properly document approval on invoices for various expenses. Root Cause: The Organization has not developed a formal documentation procedure to ensure all expenses are accounted for and there are limited staff in our business and finance department. Corrective Action Planned: ● In order to address the capacity challenges of a small nonprofit with limited staffing, we will review our established internal controls for opportunities to better allocate responsibilities across available staff and board members.. ● We will further discuss financial risks, cash disbursements, internal controls, and how to split responsibilities at our quarterly internal audit meetings. Anticipated Completion Date: 8/31/24 Persons Responsible for Corrective Actions: Mike Foote, Executive Director; Christina Cramer, Business Manager; Kayla Brosilow, Operations Director

View Audit 303990

Finding 393772 (2022-001)

Significant Deficiency 2022

Little Wound School Board, Inc.

SD

Reporting Internal Control / Segregation of Duties

2022 Audit Findings: Character Investigations Recommendation: The school implement an independent review of the employee background files at least annually to ensure background check files are being properly completed, updated and maintained. The adjudicator must themselves have an independent cle...

2022 Audit Findings: Character Investigations Recommendation: The school implement an independent review of the employee background files at least annually to ensure background check files are being properly completed, updated and maintained. The adjudicator must themselves have an independent clean adjudication on file with the school. Corrective Action Plan: At the completion of the audit, Human Resources office, whom both have clean adjudication certification, will adjudicate the incomplete background files to ensure that previous year files are updated and in compliance with the Indian Child Protection & Family Violence Prevention Act, as well as school policy. A plan to continue to be organized and keep a maintained filing system has already been set in place. Background files will be updated timely and adjudication will be prompt. Responsible party: Whisper Catches, Human Resource Director Planned Completion Date: July 01, 2024

View Audit 303981

Finding 393753 (2022-001)

Material Weakness 2022

Calico Center

CA

View of Responsible Officials and Planned Corrective Actions: Management concurs with the recommendation. Management has implemented policies and procedures in Accounting Procedure Manual to ensure all expenditures of federal funds would be properly included.

View Audit 303930

Finding 393750 (2022-006)

Significant Deficiency 2022

Capital Area Community Action Agency, INC

FL

Eligibility Subrecipient Monitoring

Capital Area Community Action Agency administers three Community Service Block Grants funded program. The 200% income eligibiloty criteria applied to all but the Disaster Recovery Supplemental Funds that stayed at 125%. A Florida Department of Economic Opportunity monitoring of the grants during thi...

Capital Area Community Action Agency administers three Community Service Block Grants funded program. The 200% income eligibiloty criteria applied to all but the Disaster Recovery Supplemental Funds that stayed at 125%. A Florida Department of Economic Opportunity monitoring of the grants during this period did not find any eligibility compliance issues. Given this audit finding, staff will conduct a re-train ing of all CSBG staff to review income eligibility determinations and documentation necessary for the files.

View Audit 303913

Finding 393749 (2022-005)

Significant Deficiency 2022

Capital Area Community Action Agency, INC

FL

Subrecipient Monitoring Eligibility

The Capital Area Community Action Agency was asked by the Florida Department of Economic Opportunity to act as the quarterback organization in administering the Disaster Recovery Supplemental Funding grant in response to Hurricane Michael. The agency worked closey with the Tri-County Community Actio...

The Capital Area Community Action Agency was asked by the Florida Department of Economic Opportunity to act as the quarterback organization in administering the Disaster Recovery Supplemental Funding grant in response to Hurricane Michael. The agency worked closey with the Tri-County Community Action Agency in setting up the process to administer the funds. All invoices submitted from Tri-County were reviewed before being approved for processing. Additionally, as questions or issues arose regarding the administration of the funds, Capital Area convened meetings with emergency management consultants and Department officials to ensure that DRSF funds were being spent in compliance with the law. On-site monitoring did not take place during this time. DEO contracted with Thomas Howell Ferguson to provide management oversite and on-site monitoring. In the future, should the Agency assume a quarterback role, direct onsite monitoring will be planned for and executed accordingly.

View Audit 303913

Finding 393748 (2022-004)

Significant Deficiency 2022

Capital Area Community Action Agency, INC

FL

Internal Control / Segregation of Duties Special Tests & Provisions

The Capital Area Community Action Agency Board membership fluctuates over time. Sometimes there are several public representaives or their designees on the board. Other times there are several private sector representatives or their designees on the board. Other times there are several provate secto...

The Capital Area Community Action Agency Board membership fluctuates over time. Sometimes there are several public representaives or their designees on the board. Other times there are several private sector representatives or their designees on the board. Other times there are several provate sector representatives. Asa tri-partite board, low-income representatives are always on the board. While the numbers are not always equal, the Agency strives to meet the spirit of the law in its recruitment efforts. Board will work to develop a more robust recruitment method to ensure a balance of representation from the three sectors.

View Audit 303913

Finding 393747 (2022-003)

Significant Deficiency 2022

Capital Area Community Action Agency, INC

FL

Questioned Costs Allowable Costs / Cost Principles § 200.465

Capital Area Community Action Agency has removed the unallowable costs from the rental calculation for related party transactions. Capital Area Community Action Agency satisfied the questioned costs as part of the settlement agreement with grantor; see Note 15 of Consolidated Financial Statements.

View Audit 303913 Questioned Costs: $1

Finding 393746 (2022-002)

Significant Deficiency 2022

Capital Area Community Action Agency, INC

FL

Questioned Costs Allowable Costs / Cost Principles § 200.465

Capital Area Community Action Agency has removed the unallowable costs from the rental calculation for related party transactions with Capital Area Community Action Agency, Holdings. Capital Area Community Action Agency will pursue working with the Office of HEad Start regarding use of those questio...

Capital Area Community Action Agency has removed the unallowable costs from the rental calculation for related party transactions with Capital Area Community Action Agency, Holdings. Capital Area Community Action Agency will pursue working with the Office of HEad Start regarding use of those questioned costs within the project period.

View Audit 303913 Questioned Costs: $1

Finding 393745 (2022-001)

Material Weakness 2022

Capital Area Community Action Agency, INC

FL

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.403

Capital Area Community Action Agency's use of the Payroll Protection Program loan forgiveness resulted in unearned revenue from grantor. Capital Area Community Action Agency will pursue working with the Office of Head Start regarding use of those funds within the project period.

View Audit 303913

Finding 393730 (2022-002)

Material Weakness 2022

Eastern Gateway Community College

OH

Student Financial Aid Subrecipient Monitoring Material Weakness

Finding Number: 2022-002 Planned Corrective Action: This finding was expected, as it is a continuation of the same finding as the prior year in 2021. The 2022 year was already well underway before the issue was initially identified following the 2021 year. In June of 2022, in conjunction with it’s...

Finding Number: 2022-002 Planned Corrective Action: This finding was expected, as it is a continuation of the same finding as the prior year in 2021. The 2022 year was already well underway before the issue was initially identified following the 2021 year. In June of 2022, in conjunction with it’s Program Review, the U.S. Department of Education identified inadequacies in EGCC’s Return to Title IV Policy which were contributing factors in this finding. As a result of this identification, EGCC updated its Title IV financial aid recalculation and return policies and procedures. The updates serve to ensure that unofficial withdrawals are identified in a timely fashion, and that title IV funds are returned accurately and within proper timeframes. In July of 2022, EGCC completed and approved these policy updates, as well as published a related addendum to its academic catalog. Anticipated Completion Date: 07/21/2022 Responsible Contact Person: Kurt Pawlak – AVP Financial Aid

View Audit 303902

Finding 393728 (2022-001)

Material Weakness 2022

Eastern Gateway Community College

OH

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding Number: 2022-001 Planned Corrective Action: This finding was expected, as it is a continuation of the same finding as the prior year in 2021. The 2022 year was already well underway before the issue was initially identified following the 2021 year. EGCC has determined the root cause of the...

Finding Number: 2022-001 Planned Corrective Action: This finding was expected, as it is a continuation of the same finding as the prior year in 2021. The 2022 year was already well underway before the issue was initially identified following the 2021 year. EGCC has determined the root cause of the issue. For unknown reasons, and without directive to do so, EGCC’s previous Registrar (who is no longer employed by EGCC) stopped producing enrollment updates for NSLDS. Our current Registrar is working with The National Clearinghouse to update historical records for students who previously attended or are currently attending EGCC. As of June 2023, records up to and including the Fall 2021 semester have been updated, and updates for the Spring 2022 semester are in progress. EGCC expects to be current with enrollment updating by August 2023. Anticipated Completion Date: 08/31/2023 Responsible Contact Person: Ken Rupert – Registrar

View Audit 303902

Corrective Action Plans

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