Corrective Action Plans

Finding 367056 (2022-003)

Significant Deficiency 2022

Mental Health & Addiction Association of Oregon

OR

Procurement, Suspension & Debarment

3.) Finding 2020-003 Procurement Policy a. Program Information: N/A b. Criteria: The Uniform Guidance requires that, for covered transactions, the non-Federal entity verify that entities are not suspended, debarred, or otherwise excluded. c. Condition: During our audit, we inquired with management r...

3.) Finding 2020-003 Procurement Policy a. Program Information: N/A b. Criteria: The Uniform Guidance requires that, for covered transactions, the non-Federal entity verify that entities are not suspended, debarred, or otherwise excluded. c. Condition: During our audit, we inquired with management regarding their procurement policy that was implemented in April 2022. While policy exists, there were no specific procedures noted in the procurement policy to ensure that vendors are not suspended or debarred. Response: Explanation: Our procurement policy, updated in April 2022, lacked specific procedures for verifying that vendors are not suspended or debarred. Debarment attestation is necessary to ensure that federal funds are not misused or directed towards entities that have been found to violate legal or ethical standards. By verifying the status of vendors, a nonprofit can mitigate against the risk of its funds being misappropriated or wasted on entities that may not deliver against agreements due to their questionable legal standing. Corrective Action: We have revised our procurement policy to include specific debarment language and procedures ensuring that vendors are not suspended or debarred. This revision includes: - Regular checks against the list of suspended or debarred entities, showing no active exclusions from the System for Award Management (SAM). - Requiring a signed Debarment Certification Form or debarment contract language included for all government purchases/contracts/agreements greater than $25,000. - Training for our accounts payable and procurement team members on these procedures. Future Measures: We will conduct annual reviews of our procurement practices and records to ensure they remain compliant with our policies, federal regulations, and best practices. Contact person responsible for corrective action: John Domingo, Finance & IT Director Completion date: 05/18/2023

View Audit 290222

Finding 367055 (2022-002)

Significant Deficiency 2022

Mental Health & Addiction Association of Oregon

OR

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.329

2.) Finding 2020-002 Report Submission Delay a. Program Information: 17.270 Reentry Employment Opportunities b. Criteria: In accordance with 2 CFR 200.329, non-Federal entities must submit quarterly financial reports at the interval required by the Federal awarding agency or pass-through entity no l...

2.) Finding 2020-002 Report Submission Delay a. Program Information: 17.270 Reentry Employment Opportunities b. Criteria: In accordance with 2 CFR 200.329, non-Federal entities must submit quarterly financial reports at the interval required by the Federal awarding agency or pass-through entity no later than the specified due date. If a justified request is submitted by a non-Federal entity, the Federal agency may extend the due date for any quarterly financial report. c. Condition: During our audit, we identified one quarterly financial report that was submitted to the Contracting Officer’s Representative (COR) after the stated due date. Response: Explanation: This delay was due to an unawareness of process limitations regarding the user application process for the Payment Management System (PMS), which is required for any new Finance Director. A formal application and access request form needs to be submitted along with documentation to support the request for access (including proof of identity, proof of employment, and role confirmation). These conditions, along with the 24-72 hour processing time required to get a user application approved by the PMS providers, led to our one-day-late submission of the required quarterly financial report. Corrective Action: We have established a more proactive approach to managing reporting requirements and a protocol for timely submissions of reports. This includes: - Mandatory PMS application processing as part of the early onboarding process for any new Finance Director. - Early preparation of reports, scheduling reviews a month ahead of the submission deadline. - Direct communication lines with the contract administrators and program directors. - Standard procedures identified to request extensions in case of anticipated delays, specific to each contracting agency. Future Measures: Regular training session for our team are planned to help staff stay informed about reporting requirements, procedures, and deadlines. Contact person responsible for corrective action: John Domingo, Finance & IT Director Compleion date: 07/01/2023

View Audit 290222

Finding 367054 (2022-001)

Significant Deficiency 2022

Mental Health & Addiction Association of Oregon

OR

Significant Deficiency § 200.512

1.) Finding 2022-001 Data Collection Form Submission Delay a. Program Information: N/A b. Criteria: Per 2 CFR 200.512(a)(1), the audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year whichever come...

1.) Finding 2022-001 Data Collection Form Submission Delay a. Program Information: N/A b. Criteria: Per 2 CFR 200.512(a)(1), the audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year whichever comes first. c. Condition: For the year ended June 30, 2021, the audit package and data collection form was not submitted within the required timeline. Response: Explanation: The delay in submitting our annual audited financial statements was due to significant transitions within the MHAAO finance team. In the first half of FY23, we faced the departure of our contract accountant and then Finance Director, leaving substantial parts of the audit work incomplete. With only one staff accountant, we faced challenges in making progress on audit deliverables. After my appointment as the new Finance Director in February 2023, we encountered further delays due to our previous audit partner's scheduling difficulties. This led us to engage with Aldrich Advisors, who committed to completing the FY22 audit for us within the calendar year 2023. Corrective Action: To address the lack of capacity on the MHAAO finance team, we successfully hired three new positions by the beginning of FY24: a Payroll Specialist, Accounts Payable Specialist, and an experienced Accounting Manager. We also recently promoted our Staff Accountant to a Senior Financial Analyst role, in charge of grants, contracts and compliance. We now have a strong and capable team to strengthen our internal financial processes and implement best practices in nonprofit financial management. To address this finding comprehensively, we have also implemented a new policy with two key components: - A centralized tracking system for reporting deadlines, maintained by myself, our Accounting Manager, and our Senior Financial Analyst. - Enhanced communication protocols for required submissions, including immediate communication with our audit team and funding partners in case of potential delays. Future Measures: Integration of these measures into our internal financial management policies and procedures, ensuring consistent application and preventing future delays. Contact person responsible for corrective action: John Domingo, Finance & IT Director Completion date: 10/17/2023

View Audit 290222

Finding 367053 (2022-004)

Material Weakness 2022

Housing Authority of the City of West Bend

WI

HUD Housing Programs Special Tests & Provisions

Finding 2022-004: Special Tests and Provisions - Housing Quality Standards (HQS) Inspections and HQS Enforcement Repeat Finding of Portions of 2021-004 Federal Program: Section 8 Housing Choice Vouchers Federal Agency: Department of Housing and Urban Development Pass-Through Entity: N/A Assistance L...

Finding 2022-004: Special Tests and Provisions - Housing Quality Standards (HQS) Inspections and HQS Enforcement Repeat Finding of Portions of 2021-004 Federal Program: Section 8 Housing Choice Vouchers Federal Agency: Department of Housing and Urban Development Pass-Through Entity: N/A Assistance Listing Number: 14.871 Federal Award Numbers: N/A Criteria: Per 24 CFR section 982.405, the Housing Authority must inspect units prior to the initial term of the lease, at least biennially during assisted occupancy, and at other times as needed, to determine if units meet Housing Quality Standards (HQS). The Housing Authority must also conduct supervisory quality control HQS inspections. Per 24 CFR section 982.404, the Housing Authority must take prompt and vigorous action to enforce the owner obligations for HQS. Housing assistance payments must not be made to units that fail to meet HQS, unless the owner corrects the defect within the required period. Condition/Context: During our testing over the related compliance requirements, we observed the following: The Authority was not able to provide HQS inspections documents for the period under audit for one of the units selected for testing. We were unable to determine whether the Housing Authority performed quality control re inspections, as required by 24 CFR section 982.405(b). Our sample was not statistically valid. Questioned Costs: Not determinable. Cause: The lack of supporting documentation may be related to the Housing Authority changing voucher program administrators during fiscal year 2020. While the current administrator has access to tenant files, the HQS inspections done in fiscal 2020 were done by a previous contractor. Also due to the Housing Authority falling behind on obtaining audits, the documents being requested by auditors are several years old and may have been purged. Effect: Units that fail to meet HQS could endanger the health and safety of tenants. Recommendation: The Housing Authority should ensure the vendor administering the program maintains proper inspection logs and documentation of quality control re-inspections. The Housing Authority should also review its processes to ensure units are inspected based on the requirements in 24 CFR section 982.404. Views of Responsible Officials: WBHA is concerned that the current contract administrator for the HCV Program has failed to comply with providing the requested documentation to prove compliance with HQS inspection requirements. We are engaging with our current HCV Contract Administrator (Allegiant Property Management, LLC) on expectations for compliance in the future. WBHA is also exploring other contract administrators or possibly opting out of the HCV Program altogether and working with WHEDA to administer WBHA’s HCV Program.

View Audit 290217

Finding 367052 (2022-003)

Material Weakness 2022

Housing Authority of the City of West Bend

WI

HUD Housing Programs Special Tests & Provisions

Finding 2022-003: Special Tests and Provisions - Reasonable Rent Repeat Finding of Portions of 2021-003 Federal Program: Section 8 Housing Choice Vouchers Federal Agency: Department of Housing and Urban Development Pass-Through Entity: N/A Assistance Listing Number: 14.871 Federal Award Numbers: N/A...

Finding 2022-003: Special Tests and Provisions - Reasonable Rent Repeat Finding of Portions of 2021-003 Federal Program: Section 8 Housing Choice Vouchers Federal Agency: Department of Housing and Urban Development Pass-Through Entity: N/A Assistance Listing Number: 14.871 Federal Award Numbers: N/A Criteria: Per 24 CFR section 982.54(d)(15), the Housing Authority must adopt a written administrative plan that establishes local policies for the method of determining that rent paid to an owner is a reasonable rent, initially and during the term of the housing assistance payment contract. Per 24 CFR section 982.507, the Housing Authority must determine that the rent to an owner is reasonable before any subsequent increase in rent is paid to the owner. Condition/Context: We were able to determine that the Housing Authority has a written administrative plan addessing reasonable rent determinations. The Housing Authority was however unable to provide documentation of reasonable rent for the period under audit for the twelve tenants selected for testing. Our sample was not statistically valid. Questioned Costs: Not determinable. Cause: The lack of supporting documentation may be related to the Housing Authority changing voucher program administrators during fiscal year 2020. While the current administrator has access to tenant files, the rent reasonableness procedures performed in fiscal 2020 were done by a previous contractor. Also due to the Housing Authority falling behind on obtaining audits, the documents being requested by auditors are several years old and maybe have been purged. Effect: Rent paid to landlords may not be reasonable in comparison to other comparable unassisted units. Recommendation: The Housing Authority should ensure the vendor administering the program maintains proper records of rent reasonableness. The Housing Authority should also ensure it has a written policy for the method of determining that rent paid to an owner is a reasonable rent as required by 24 CFR section 982.54(d)(15). Views of Responsible Officials: WBHA is concerned that the current contract administrator for the HCV Program has failed to comply with providing the requested documentation as required by 24 CFR section 982.54(d)(15). We are engaging with our current HCV Contract Administrator (Allegiant Property Management, LLC) on expectations for compliance currently and in the future. WBHA is also exploring other contract administrators or possibly opting out of the HCV Program altogether and working with WHEDA to administer WBHA’s HCV Program.

View Audit 290217

Finding 367051 (2022-002)

Significant Deficiency 2022

Housing Authority of the City of West Bend

WI

HUD Housing Programs Eligibility Reporting

Finding 2022-002: Eligibility, Reporting and Special Test and Provision Repeat Finding of Portions of 2021-002 Federal Program: Section 8 Housing Choice Vouchers Federal Agency: Department of Housing and Urban Development Pass-Through Entity: N/A Assistance Listing Number: 14.871 Federal Award Numb...

Finding 2022-002: Eligibility, Reporting and Special Test and Provision Repeat Finding of Portions of 2021-002 Federal Program: Section 8 Housing Choice Vouchers Federal Agency: Department of Housing and Urban Development Pass-Through Entity: N/A Assistance Listing Number: 14.871 Federal Award Numbers: N/A Criteria: Per 24 CFR section 982.516, the Housing Authority must conduct a reexamination of family income and composition at least annually. Third-party verification of family income, value of assets, expenses deducted from income, and other factors that affect adjusted income must be obtained and documented. The Housing Authority must determine income eligibility and calculate the tenant's rent payment using the documentation from third-party verification in accordance with 24 CFR part 5 subpart F. The Housing Authority is also required to submit HUD-50058, Family Report, for each examination per 24 CFR part 908. The amount paid for housing assistance payments (HAP) must correspond to HUD-50058. Condition/Context: No documentation of family income, composition, third-party verification, or HUD‑50058 were provided for two of the twenty five tenants selected for testing for the required reexamination during the fiscal year. Our sample was not statistically valid. Questioned Costs: Housing assistance payments for the tenants noted above is not determinable. Cause: The lack of supporting documentation may be related to the Housing Authority changing voucher program administrators during fiscal year 2020. While the current administrator has access to tenant files, the eligibility determinations done in fiscal 2020 were done by a previous contractor. Also due to the Housing Authority falling behind on obtaining audits, the documents being requested by auditors are several years old. Effect: The Housing Authority may be making inaccurate or ineligible HAP payments on behalf of tenants. Recommendation: The Housing Authority should ensure their vendors properly maintain documentation regarding eligibility determinations. Views of Responsible Officials: WBHA is concerned that the current contract administrator for the HCV Program has failed to comply with providing the requested documentation. We are engaging with our current HCV Contract Administrator (Allegiant Property Management, LLC) on expectations for compliance currently and in the future. WBHA is also exploring other contract administrators or possibly opting out of the HCV Program altogether and working with WHEDA to administer WBHA’s HCV Program vouchers.

View Audit 290217

Finding 366961 (2022-004)

Material Weakness 2022

Mogadore Local School District

OH

Procurement, Suspension & Debarment Subrecipient Monitoring

The district will verify vendors.

View Audit 290142

Finding 366952 (2022-002)

Material Weakness 2022

Coon Rapids-Bayard Community School District

IA

Internal Control / Segregation of Duties Reporting

The District remains committed to segregating duties as much as possible with our limited staff. District personnel recently attended continuing education regarding segregation of duties and anticipates revisions to current procedures. The District will continue to review internal control procedur...

The District remains committed to segregating duties as much as possible with our limited staff. District personnel recently attended continuing education regarding segregation of duties and anticipates revisions to current procedures. The District will continue to review internal control procedures, including the segregation of duties, in an effort to obtain the maximum internal control possible.

View Audit 290135

Finding 366915 (2022-001)

None 2022

Center for Community, INC

AK

Reporting

Center for Community was unable to employ a finance director to oversee the timely preparation of the accounting records for audit. To correct this issue, the organization has contracted with a business that provides part-time controller/finance director services. Center for Community anticipates ...

Center for Community was unable to employ a finance director to oversee the timely preparation of the accounting records for audit. To correct this issue, the organization has contracted with a business that provides part-time controller/finance director services. Center for Community anticipates this change in the accounting department will enable it to file timely required reports.

View Audit 290087

Finding 366915 (2022-001)

None 2022

Center for Community, INC

AK

Reporting

In addition, Center for Community has reevaluated its mission and has determined that the transit program it administers with federal funds should be administered by one of its contractors, a federally recognized Indian tribe. As a result, FY23 will be the last year the organization is subject to t...

In addition, Center for Community has reevaluated its mission and has determined that the transit program it administers with federal funds should be administered by one of its contractors, a federally recognized Indian tribe. As a result, FY23 will be the last year the organization is subject to the requirements of Uniform Guidance.

View Audit 290087

Finding 366891 (2022-007)

Significant Deficiency 2022

Greene County Mississippi

MS

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.319

Corrective Action: Written internal controls will be developed in accordance with federal regulations. Responsible Parties: Tyson Moreno, Comptroller Michelle Eubanks, Chancery Clerk Anticipated Completion Date: Immediately

View Audit 290051

Finding 366887 (2022-002)

Significant Deficiency 2022

Del Norte Child Care Council

CA

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.512

Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the single audit not being completed and submitted to the Federal Audit Clearinghouse be the due date. As of the audit report date, the Council has engaged an outside accounting firm to ...

Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the single audit not being completed and submitted to the Federal Audit Clearinghouse be the due date. As of the audit report date, the Council has engaged an outside accounting firm to provide financial oversight. Action: Develop procedures to ensure required single audits are completed and submitted to the Federal Audit Clearinghouse by the 9-month due date. Due Date: 3/1/23 Staff: Don Reynolds, contracted CFO Mike Michelon, Interim Executive

View Audit 290035

Finding 366885 (2022-001)

Material Weakness 2022

Del Norte Child Care Council

CA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the cost allocation formulas and leadsheet account reconciliations not being updated on a continuing basis as reimbursement requests were being to the California Department of Social Ser...

Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the cost allocation formulas and leadsheet account reconciliations not being updated on a continuing basis as reimbursement requests were being to the California Department of Social Services. Management believes that all key accounting positions have since been filled by qualified personnel. A formal close process and reconciliation of all balance sheet accounts and indirect cost allocations each month will ensure reimbursement requests are complete and accurate. Process documentation is also being prepared to help personnel in the accounting department follow proper control procedures. Action: Develop and document process for drawdown calculation and year end reconciliation to accounting records. Due Date: 3/1/23 Staff: Don Reynolds, contracted CFO

View Audit 290035

Finding 366881 (2022-003)

Significant Deficiency 2022

Comunidades Latinas Unidas En Servicio INC

MN

Procurement, Suspension & Debarment § 200.303

Significant Deficiency 2023-003 Control over Compliance – Suspension & Debarment Documentation Assistance Listing No. 93.829– Substance Abuse and Mental Health Services Administration (SAMHSA)– Health Clinic(CCBHC) Expansion Recommendation: We recommend management adopt a policy to ensure evidence o...

Significant Deficiency 2023-003 Control over Compliance – Suspension & Debarment Documentation Assistance Listing No. 93.829– Substance Abuse and Mental Health Services Administration (SAMHSA)– Health Clinic(CCBHC) Expansion Recommendation: We recommend management adopt a policy to ensure evidence of compliance to suspension and debarment regulations are maintained. This can include maintaining evidence that management reviewed the GSA website, maintaining a certification from the vendor, or including a clause in a contract with vendors that they are not suspended or debarred. Management Response: Management requested and received pre-approval from the federal granting agency to use the two specified vendors identified in the audit finding. The two vendors are a reputable research nonprofit (and sole source for this work in Minnesota) and a reputable company used before to maintain our Electronic Health Records system. We could not show documentation of verifying the vendor’s suspension and debarment credentials prior to entering into the contract, so the auditors determined that they must report this matter since the control over reviewing the vendors’ suspension and debarment qualifications was not documented prior to signing a contract with them. We have met internally to ensure our procurement procedures account retain such documentation going forward, but Management reiterates that the federal granting agency approved the use of these vendors prior to entering into contract. Action taken in response to finding: Management received notification of this matter in June 2023 and conducted suspension and debarred verification. Upon notification of this matter, the VP of Finance and Administration and the Controller initiated improved processes and guidelines with the leads of our Procurement and Accounting teams to ensure documentation of suspension & debarment qualifications of current and future vendors/consultants for our programs and clinical services. In addition, our template contract for external services has been updated to require this verification prior to entering into a contract with external consultants/vendors so we can ensure compliance with this federal requirement. Name of the contact person responsible for corrective action: Ryan Robinson (VPFA) Planned completion date for corrective action plan: June 2023

View Audit 290024

Finding 366878 (2022-003)

Material Weakness 2022

Village of Tennyson, Wisconsin

WI

Internal Control / Segregation of Duties

Finding #2022-003- Material Adjustments Condition: Johnson Block and Company, Inc. proposed adjusting journal entries during the audit process. We deem these entries to be material in relation to the financial statements. Since the Village did not make these adjustments in its accounting system pri...

Finding #2022-003- Material Adjustments Condition: Johnson Block and Company, Inc. proposed adjusting journal entries during the audit process. We deem these entries to be material in relation to the financial statements. Since the Village did not make these adjustments in its accounting system prior to the audit, a material weakness exists in the Village’s internal controls. Criteria: Material adjusting journal entries not prepared by the Village before the audit are considered an internal control weakness. Cause: The Village does not have policies and procedures in place to ensure that all transactions are properly recorded on the general ledger prior to the audit. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The Village will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor. Contact Person: Lynn Yager, Clerk/Treasurer Anticipated Completion: Not Applicable

View Audit 289978

Finding 366877 (2022-002)

Material Weakness 2022

Village of Tennyson, Wisconsin

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Preparation of Financial Statements and Schedules of Expenditures of Federal and State Awards Condition: Village staff does not prepare the financial statements and schedules of federal and state awards. The Village has designated an individual responsible for reviewing and accepting the financial ...

Preparation of Financial Statements and Schedules of Expenditures of Federal and State Awards Condition: Village staff does not prepare the financial statements and schedules of federal and state awards. The Village has designated an individual responsible for reviewing and accepting the financial statements and schedules of federal and state awards. Criteria: Internal controls over preparation of the financial statements and schedules of federal and state awards, should be in place to provide reasonable assurance that a misstatement would be prevented or detected. Cause: The Village does not prepare the financial statements and full schedules of federal and state awards. Effect: Because management relies on the auditor to assist with the preparation of the financial statements and schedules of federal and state awards, the Village’s system of internal control may not prevent, detect, or correct misstatements in the financial statements and schedules of federal and state awards. Recommendation: The auditors will work with the Village to make personnel more knowledgeable about its responsibility for the financial statements and schedules of federal and state awards. Response: The auditors prepare the financial statements and schedules of federal and state awards, but we review and accept prior to issuance. We prepare financial reports that are reviewed by the Village Board monthly. Any concerns or questions are addressed throughout the year. Contact Person: Lynn Yager, Clerk/Treasurer Anticipated Completion: Not Applicable

View Audit 289978

Finding 366876 (2022-001)

Material Weakness 2022

Village of Tennyson, Wisconsin

WI

Internal Control / Segregation of Duties HUD Housing Programs

Segregation of Duties Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Dutie...

Segregation of Duties Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or can both make and conceal an error, whether such error is intentional or unintentional. Cause: Limited number of personnel. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities because of the lack of segregation of duties. Recommendation: We recommend that the Village consider the benefits of implementing additional policies and procedures to address key controls related to its significant transaction cycles as noted. Response: We agree with the finding but do not believe it is cost-effective to increase the office staff in an attempt to bring about a more effective segregation of duties. Contact Person: Lynn Yager, Clerk/Treasurer Anticipated Completion: Not Applicable

View Audit 289978

Finding 366854 (2022-009)

Material Weakness 2022

Minnesota Math and Science Academy

MN

Allowable Costs / Cost Principles

Education Stabilization Fund – Assistance Listing No. 84.425 Recommendation: CliftonLarsonAllen LLP (CLA) recommends the school has proper approval and documentation in great enough detail for the indeed credit card transactions. Such as having a single board member review the transactions in detail...

Education Stabilization Fund – Assistance Listing No. 84.425 Recommendation: CliftonLarsonAllen LLP (CLA) recommends the school has proper approval and documentation in great enough detail for the indeed credit card transactions. Such as having a single board member review the transactions in detail and then getting approval from all board members. Explanation of disagreement with audit finding: The school doesn’t agree with this finding. There is no disagreement with the audit finding. Actions planned in response to the finding: The school uses Concept SIS for credit card transactions and ensures to use of it for all credit card receipts. The credit card receipts will be submitted thru Concept SIS for the principal’s approval. Once the approved receipt is received. The A/P manager enters it into accounting software and saves a copy of the documents to the Concept backup folder. The treasurer reviews the receipts and compares them with the credit card statements. Finally, a copy of the credit card statement is presented to the executive director and the board members by the treasurer. Name of the contact person responsible for corrective action: Stephen West, the School Director is the official responsible for ensuring corrective action. Planned completion date for a corrective action plan: June 30, 2024

View Audit 289920

Finding 366838 (2022-010)

Significant Deficiency 2022

Vision Preparatory Charter School, Inc.

TN

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

For any construction or building improvements requiring the use of contractors in the future, management will discuss adherence to the Davis Bacon Act regarding prevailing wages with the contractors and obtain documentation from the contractors demonstrating compliance with the Act.

View Audit 289901 Questioned Costs: $1

Finding 366837 (2022-008)

Significant Deficiency 2022

Vision Preparatory Charter School, Inc.

TN

Reporting § 200.508

The expenses and revenues will be tracked in Quickbooks or another equivalent manner and the SEFA will be reconciled to the general ledger.

View Audit 289901

Finding 366811 (2022-001)

Material Weakness 2022

Northern Maine General

ME

Reporting Matching / Level of Effort / Earmarking

Finding 2022-001 Corrective Action Plan Northern Maine General (the Organization) has created a policy to annually review the federal compliance supplement to ensure compliance and reporting requirements with federal programs. As additional federal funding is received the Organization will conduct a...

Finding 2022-001 Corrective Action Plan Northern Maine General (the Organization) has created a policy to annually review the federal compliance supplement to ensure compliance and reporting requirements with federal programs. As additional federal funding is received the Organization will conduct a thorough review to maintain compliance with all programs. Responsible Party: Michelle Raymond, CEO Missy Boutot, Accounting Supervisor Estimated Completion Date: 09/11/2023

View Audit 289857

Finding 366795 (2022-001)

Material Weakness 2022

The Enterprise Center

PA

Material Weakness Reporting § 200.512

The Enterprise Center and Affiliates Corrective Action Plan Year Ended June 30, 2022 Finding 2022-001 – Material Weakness – Accounting Recordkeeping All Programs Other Condition During the year ended June 30, 2022, management was unable to provide timely year-end trial balances in accordance with U...

The Enterprise Center and Affiliates Corrective Action Plan Year Ended June 30, 2022 Finding 2022-001 – Material Weakness – Accounting Recordkeeping All Programs Other Condition During the year ended June 30, 2022, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Management’s Corrective Action Plan The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending June 30, 2023. Contact Person: Della Clark, Chief Executive Officer Anticipated Completion Date: June 30, 2023

View Audit 289840

Finding 366786 (2021-005)

Material Weakness 2022

Center for Disease Dynamics Economics & Policy Inc.

MD

Agree with the finding . We will update the subrecipient contract agreement template to be in compliance with 2 CFR 200.331(a) ensuring that the subrecipient is aware of their responsibilities to adhere to federal regulations and whether they have received COVID -19 pass - throught funding . Step ta...

Agree with the finding . We will update the subrecipient contract agreement template to be in compliance with 2 CFR 200.331(a) ensuring that the subrecipient is aware of their responsibilities to adhere to federal regulations and whether they have received COVID -19 pass - throught funding . Step taken : Has been implemented and not a finding for the current year. Anticipated completion Date : 12/31/2022 Actual date of implementation: 12/31/2022

View Audit 289832

Finding 366785 (2021-003)

Material Weakness 2022

Center for Disease Dynamics Economics & Policy Inc.

MD

Agree with the finding. We will update the procurement policy using 2 CFR 200.320 and the related section as guidence. Also, we will define the thresold fpr micro -purchase procurement needs and will inclue the conditions to justify the sole source procurement .Step taken: Has been implemented and n...

Agree with the finding. We will update the procurement policy using 2 CFR 200.320 and the related section as guidence. Also, we will define the thresold fpr micro -purchase procurement needs and will inclue the conditions to justify the sole source procurement .Step taken: Has been implemented and not a finding for the current year.Anticipated completion Date : 12/31/2022 Actual date of implementation: 12/31/2022

View Audit 289832

Finding 366772 (2022-004)

Material Weakness 2022

Center for Disease Dynamics Economics & Policy Inc.

MD

Internal Control / Segregation of Duties Cash Management Material Weakness § 200.302 § 200.303

Agree with the finding. We will implement the segregation of duties matrix as part of SOPs. We will ensure that authorization and review of cash draws of fedral funds are done by some one other than the individual who initiates and records the transaction . We have implemented the same and Dr EIli (...

Agree with the finding. We will implement the segregation of duties matrix as part of SOPs. We will ensure that authorization and review of cash draws of fedral funds are done by some one other than the individual who initiates and records the transaction . We have implemented the same and Dr EIli (pi) is reviewing and approving the report before each withdrawal. The Finance Head ( Nafih) is withdrawing the fund .Anticipated Completion Date : 12/31/2022 Actual date of implementation :01/24/2023

View Audit 289832

Corrective Action Plans

Filters