Corrective Action Plans

Finding 1914 (2022-002)

Significant Deficiency 2022

MD

Reporting Significant Deficiency § 200.512

Responsible Official’s Response and Corrective Action Plan In 2022, the Federal Award manager at Associated Black Charities departed mid-year, leading to considerable confusion among the existing management. As we transitioned into 2023, the entire management team underwent changes, resulting in th...

Responsible Official’s Response and Corrective Action Plan In 2022, the Federal Award manager at Associated Black Charities departed mid-year, leading to considerable confusion among the existing management. As we transitioned into 2023, the entire management team underwent changes, resulting in the loss of crucial knowledge about the existing filing system from previous years. With the introduction of new leadership, we are now poised to implement fresh policies and procedures to address our succession planning needs. These updated protocols will outline the process for filing essential information and its specific location, ultimately expediting the audit process. Planned Implementation Date of Corrective Action December 2023 Person Responsible for Corrective Action Travis Curtis, Director of Finance

View Audit 3317

Finding 1913 (2022-001)

Significant Deficiency 2022

Associated Black Charities, Inc.

MD

Reporting Significant Deficiency Internal Control / Segregation of Duties

Responsible Official’s Response and Corrective Action Plan In 2022 and into 2023, there was a significant restructuring of our management team, which resulted in challenges when trying to locate files from the prior administration. In response, management is in the process of formulating new polici...

Responsible Official’s Response and Corrective Action Plan In 2022 and into 2023, there was a significant restructuring of our management team, which resulted in challenges when trying to locate files from the prior administration. In response, management is in the process of formulating new policies and procedures (in addition to the Financial Policies and Procedures implemented in May 2023) specifically designed to address succession planning. The objective is to ensure that critical company knowledge is not concentrated in the hands of a single individual but is instead securely stored on a centralized drive. This approach will facilitate a smoother transition when onboarding new management personnel. Planned Implementation Date of Corrective Action December 2023 Person Responsible for Corrective Action

View Audit 3317

Finding 1909 (2022-007)

Material Weakness 2022

South Point Local School District

OH

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.328

The School District Treasurer will review all Final Expenditure Report data to ensure its accuracy prior to submission to the Ohio Department of Education. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Lee Elliott, Treasurer

View Audit 3313

Finding 1908 (2022-006)

Material Weakness 2022

South Point Local School District

OH

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions

The School District Treasurer will monitor jobs that require prevailing wages and ensure proper payroll records are obtained from the vendor. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Lee Elliott, Treasurer

View Audit 3313

Finding 1907 (2022-005)

Material Weakness 2022

South Point Local School District

OH

Equipment & Real Property Management § 200.313

The District has contracted with a 3rd party to complete a full inventory of the District’s assets. Regular updates to this inventory will now be completed on an annual basis. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Lee Elliott, Treasurer

View Audit 3313

Finding 1874 (2022-008)

Material Weakness 2022

Itasca County

MN

Internal Control / Segregation of Duties Eligibility Material Weakness

ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federa...

ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2201MNTANF Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2022 Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Recommendation: We recommend the County review case files on a periodic basis throughout the year and document the review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will begin reviewing case files and documenting their review. Name(s) of the contact person(s) responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2023

View Audit 3268

Finding 1872 (2022-009)

Significant Deficiency 2022

Itasca County

MN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

INACCURATE LISTING OF EMPLOYEES FOR RANDOM MOMENT STUDIES Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) and Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.778 & 93.558 Pass-Through Agenc...

INACCURATE LISTING OF EMPLOYEES FOR RANDOM MOMENT STUDIES Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) and Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.778 & 93.558 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2205MN5ADM, 2205MN5MAP, 2201MNTANF Compliance Requirement Affected: Activities Allowed or Unallowed/Allowable Cost/Cost Principles Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation: We recommend the County review the listing of employees working on certain programs on a periodic basis throughout the year and document the review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will begin reviewing the random moment studies and documenting their review. Name(s) of the contact person(s) responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2023

View Audit 3268

Finding 1870 (2022-007)

Material Weakness 2022

Itasca County

MN

Internal Control / Segregation of Duties Eligibility Material Weakness

CASEFILE REVIEW Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) – Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board F...

CASEFILE REVIEW Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) – Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2205MN5ADM, 2205MN5MAP Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2022 Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Recommendation: We recommend the County review case files on a periodic basis throughout the year and document the review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will begin reviewing case files and documenting their review. Name(s) of the contact person(s) responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2023

View Audit 3268

Finding 1868 (2022-006)

Material Weakness 2022

Itasca County

MN

Internal Control / Segregation of Duties Material Weakness Reporting

CONTROLS OVER REPORTING (PRIOR YEAR 2021-006) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) – Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochi...

CONTROLS OVER REPORTING (PRIOR YEAR 2021-006) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) – Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2205MN5ADM, 2205MN5MAP Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Recommendation: We recommend the County review the quarterly reports before submission and document their review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will begin documenting the review of their quarterly reports. Name(s) of the contact person(s) responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2023

View Audit 3268

Finding 1855 (2022-015)

Material Weakness 2022

Canadian County

OK

Procurement, Suspension & Debarment Subrecipient Monitoring

The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants.

View Audit 3224

Finding 1854 (2022-012)

Material Weakness 2022

Canadian County

OK

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.

View Audit 3224

Finding 1853 (2022-010)

Material Weakness 2022

Canadian County

OK

Subrecipient Monitoring Internal Control / Segregation of Duties

We will work to implement a Risk Assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance ...

We will work to implement a Risk Assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from.

View Audit 3224

Finding 1848 (2022-006)

Significant Deficiency 2022

Jackson City School District

OH

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Salaries and benefits for the Fiscal Year in the audit were approved by a prior interim treasurer. New procedures have been put in place the prevent this from happening with the current Treasurer. Anticipated Completion Date: 6/30/2023 Responsible Contact Person: Jared M. Bunting, Treasurer/CFO

View Audit 3216

Finding 1830 (2022-003)

Material Weakness 2022

The Experimental Station: 6100 Blackstone

IL

Questioned Costs Allowable Costs / Cost Principles

Action Taken - We concur with the recommendation. In 2023, Experimental Station adopted new written policies and procedures for tracking employee hours related to the program, including time and effort spent on multiple programs. Employee timesheets to provide the basis for allocating ...

Action Taken - We concur with the recommendation. In 2023, Experimental Station adopted new written policies and procedures for tracking employee hours related to the program, including time and effort spent on multiple programs. Employee timesheets to provide the basis for allocating salaries to the various funding sources under the program with quarterly review during the year.

View Audit 3200 Questioned Costs: $1

Finding 1829 (2022-002)

Significant Deficiency 2022

The Experimental Station: 6100 Blackstone

IL

Allowable Costs / Cost Principles

Action Taken - We concur with the recommendation. Experimental Station finance staff received guidance in 2023 regardingindirect cost allocation and ongoing monitoring of indirect costs. We have engaged an outside accounting firm with government grant expertise to provide bookkeeping services go...

Action Taken - We concur with the recommendation. Experimental Station finance staff received guidance in 2023 regardingindirect cost allocation and ongoing monitoring of indirect costs. We have engaged an outside accounting firm with government grant expertise to provide bookkeeping services going forward, which will include allocating and monitoring indirect costs.

View Audit 3200

Finding 1828 (2022-011)

Significant Deficiency 2022

Hertford County

NC

Eligibility

Finding 2022-011 Inadequate Request for Information Name of contact person: "Brenda Brown, Director and Kimberly Ward, F & C Medicaid Supervisor" Corrective Action: "Trainings have been conducted and continually emphasized to staff the importance of following pol...

Finding 2022-011 Inadequate Request for Information Name of contact person: "Brenda Brown, Director and Kimberly Ward, F & C Medicaid Supervisor" Corrective Action: "Trainings have been conducted and continually emphasized to staff the importance of following policy, procedures and guidelines that have been established. Staff reminded TWN must be requested for cases and income should be input correctly. Mailing appropriate forms and 5097s when necessary was also reiterated." Proposed completion date: Trainings will continue to be conducted with staff throughout the year.

View Audit 3186

Finding 1827 (2022-010)

Significant Deficiency 2022

Hertford County

NC

Eligibility

Finding 2022-010 Inaccurate Resources Entry Name of contact person: "Brenda Brown, Director and Satonya Gonzales, Adult Medicaid Supervisor" Corrective Action: "Adult Medicaid unit will participate in future trainings monthly, to review policies as outlined in t...

Finding 2022-010 Inaccurate Resources Entry Name of contact person: "Brenda Brown, Director and Satonya Gonzales, Adult Medicaid Supervisor" Corrective Action: "Adult Medicaid unit will participate in future trainings monthly, to review policies as outlined in the ABD Manual 2300. Staffed will review webinars in the Learning Gateway. Second Party Reviews will be conducted by staff and the supervisor. OST guidance will be requested as needed to ensure policy is adhered to. Our goal is to elevate \minimize repeat errors as listed in the audit findings." Proposed completion date: Management will continue to monitor the progress of this issue and modify the controls as needed.

View Audit 3186

Finding 1826 (2022-009)

Significant Deficiency 2022

Hertford County

NC

Eligibility Internal Control / Segregation of Duties

Finding 2022-009 Inaccurate Information Entry Name of contact person: "Brenda Brown, Director and Kimberly Ward, F & C Medicaid Supervisor" Corrective Action: "Trainings have been conducted and continually emphasized to staff the importance of followin...

Finding 2022-009 Inaccurate Information Entry Name of contact person: "Brenda Brown, Director and Kimberly Ward, F & C Medicaid Supervisor" Corrective Action: "Trainings have been conducted and continually emphasized to staff the importance of following policy, procedures and guidelines that have been established. Staff reminded of MAGI rules and how it affects the determination size of a household and the factors that affect the number." Proposed completion date: Trainings will continue to be conducted with staff throughout the year.

View Audit 3186

Finding 1825 (2022-008)

Significant Deficiency 2022

Hertford County

NC

Eligibility Reporting

Finding 2022-008 Untimely Review of SSI Termination Name of contact person: "Brenda Brown, Director and Satonya Gonzales, Adult Medicaid Supervisor" Corrective Action: SSI\SDX Policy reviewed with staff. Proposed completion date: Training on-...

Finding 2022-008 Untimely Review of SSI Termination Name of contact person: "Brenda Brown, Director and Satonya Gonzales, Adult Medicaid Supervisor" Corrective Action: SSI\SDX Policy reviewed with staff. Proposed completion date: Training on-going.

View Audit 3186

Finding 1824 (2022-007)

Significant Deficiency 2022

Hertford County

NC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding 2022-007 Untimely Adoption of Policy Name of contact person: "Leslie Edwards, Finance Director" Corrective Action: "The Finance Office is currently fully staffed, the Finance Director and the County Manager will work together to ensure proper policies are...

Finding 2022-007 Untimely Adoption of Policy Name of contact person: "Leslie Edwards, Finance Director" Corrective Action: "The Finance Office is currently fully staffed, the Finance Director and the County Manager will work together to ensure proper policies are completed and up to date for federal awards. The fiance director will ensure that policies needed for federal grant awards are in place. " Proposed completion date: "December 31, 2023."

View Audit 3186

Finding 1815 (2022-001)

Material Weakness 2022

Kenneth Young Center

IL

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

Audit Recommendation: Procedures should be implemented requiring the ocmpletion of timesheets for all employees. Planned Corrective Actions: Kenneth Young Center has implemented timesheet reporting and will require the submission of timesheets for its employees and make applicable necessary adjustme...

Audit Recommendation: Procedures should be implemented requiring the ocmpletion of timesheets for all employees. Planned Corrective Actions: Kenneth Young Center has implemented timesheet reporting and will require the submission of timesheets for its employees and make applicable necessary adjustments to ensure the payroll cost allocation is reflective of submitted timesheets. Anticipated Completion Date: Complete. Contact Person: Rachel Zavala, Controller.

View Audit 3175

Finding 1813 (2022-002)

Material Weakness 2022

Oficina De Proteccion Y Defensa De Las Personas Con Impedimentos

PR

Reporting

the Agency has already taken steps to submit SF-270 forms for the total amount of $232,725.42. These forms are currently awaiting grantor approval. We will closely monitor the progress of these submissions and ensure they are processed in a timely manner. Enhanced Monitoring: To prevent such discrep...

the Agency has already taken steps to submit SF-270 forms for the total amount of $232,725.42. These forms are currently awaiting grantor approval. We will closely monitor the progress of these submissions and ensure they are processed in a timely manner. Enhanced Monitoring: To prevent such discrepancies in the future, we will strengthen our monitoring processes. While we have established a Status Report to track the filing status of SF-270 forms, we will also implement measures to ensure that these forms are submitted as required. Proposed Completion Date: March 30, 2024

View Audit 3152

Finding 1811 (2022-001)

Material Weakness 2022

Oficina De Proteccion Y Defensa De Las Personas Con Impedimentos

PR

The agency has already taken significant strides in response to the auditor's recommendations. The finalization of our time distribution structure implementation is well underway, with a focus on aligning costs with the relative benefits received. Concurrently, formal procedures for payroll cost all...

The agency has already taken significant strides in response to the auditor's recommendations. The finalization of our time distribution structure implementation is well underway, with a focus on aligning costs with the relative benefits received. Concurrently, formal procedures for payroll cost allocation have been in development, nearing completion to ensure accurate and compliant allocation. A comprehensive training program for our finance personnel will be develop, equipping them with the skills needed for effective implementation. To uphold the integrity of these measures, a robust monitoring system will be implemented to oversee adherence. Proposed Completion Date: March 30, 2024

View Audit 3152

Finding 1810 (2022-001)

Significant Deficiency 2022

Healthy Relationships California

CA

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303

The bookkeeper and external accountant of Healthy Relationships California will collaborate to produce accurate reliable accounting records and financial reports.

View Audit 3151

Finding 1799 (2022-001)

None 2022

Boise County, Idaho

ID

Procurement, Suspension & Debarment

Effective January 3, 2023, Boise County Resolution 2023-01, the Boise County Procurement Policy & Procedure Manual, was adopted by the Board of County Commissioners.

View Audit 3143

Corrective Action Plans

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