Corrective Action Plans

Finding 1931 (2022-008)

Significant Deficiency 2022

MT

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

The Board Chairman concurs with the findings. The School District was dealing with a shortage of auditors in Montana and the audit started late. Documentation issue was due to the key employee turnover prior to August 2022.

View Audit 3344

Finding 1930 (2022-007)

Material Weakness 2022

Pryor School District No. 2 & 3

MT

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties

The Board Chairmen concurs with the finding and the Board has made changes during fiscal year 2021-22 and more specifically as of July 1, 2022 to address this on-going finding. The Board hired a new Business Manager that is well versed on records retention and record management. During the audit per...

The Board Chairmen concurs with the finding and the Board has made changes during fiscal year 2021-22 and more specifically as of July 1, 2022 to address this on-going finding. The Board hired a new Business Manager that is well versed on records retention and record management. During the audit period accounts payable invoices and claims processing was reviewed by the District's Financial Consultant however the previous Business Manager did not file records in a proper manner for audit purposes. In addition claim forms with approval lines are now in place in teh absence of requisitions and purchase orders.

View Audit 3344

Finding 1927 (2022-101)

Material Weakness 2022

City of Williams, Arizona

AZ

Subrecipient Monitoring Internal Control / Segregation of Duties

The City Council has made several changes since the contractor was removed from this position of Administrators for the Williams Housing Authority. Retaining staff has become a big concern as well training of staff by HUD administrators. The City Council continues to work with HUD to correct and mai...

The City Council has made several changes since the contractor was removed from this position of Administrators for the Williams Housing Authority. Retaining staff has become a big concern as well training of staff by HUD administrators. The City Council continues to work with HUD to correct and maintain the programs moving forward.

View Audit 3342

Finding 1926 (2022-001)

Significant Deficiency 2022

City of Loves Park

IL

Internal Control / Segregation of Duties

The City has hired an additional employee for the Treasurer's Office in fiscal year 2023 in order to allow for additional segregation of accounting duties.

View Audit 3335

Finding 1917 (2022-003)

Significant Deficiency 2022

Mississippi Center for Justice

MS

Reporting Allowable Costs / Cost Principles

Organization's Response: MCJ agrees with the Finding. Prior to this Finding, MCJ had already developed a more detailed class code system in the accounting software. This system allows for tracking indirect cost expenditures for the organization to ensure that no federal funds were being spent incons...

Organization's Response: MCJ agrees with the Finding. Prior to this Finding, MCJ had already developed a more detailed class code system in the accounting software. This system allows for tracking indirect cost expenditures for the organization to ensure that no federal funds were being spent inconsistent with the grant budgets. Additionally, in April of 2023, MCJ accounting processes included specifically identifying indirect costs in the accounting system by each project and grant to readily track these expenses by awards and funding sources.

View Audit 3327

Finding 1916 (2022-002)

Significant Deficiency 2022

Mississippi Center for Justice

MS

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430

Organization's Response: MCJ agrees that the salary expense for the one employee noted in the Finding was not correctly allocated. Prior to this Finding, MCJ had already implemented a process that allows review of payroll allocations each per pay period. Since April 2023, a payroll allocation spread...

Organization's Response: MCJ agrees that the salary expense for the one employee noted in the Finding was not correctly allocated. Prior to this Finding, MCJ had already implemented a process that allows review of payroll allocations each per pay period. Since April 2023, a payroll allocation spreadsheet is generated and regularly reviewed for correct grant allocation. Furthermore, since that time, the finance team meets throughout the fiscal year to ensure salaries are being allocated according to grant budgets with the appropriate allocation percentages.

View Audit 3327

Finding 1915 (2022-001)

Significant Deficiency 2022

Mississippi Center for Justice

MS

Reporting § 200.507

Organization's Response: MCJ agrees that the single audit report was not timely filed. As referenced in the Finding, MCJ had not previously exceeded the $750,000 threshold for the single audit requirement. Moving forward, MCJ will review federal expenditures for federal awards at the close of the fi...

Organization's Response: MCJ agrees that the single audit report was not timely filed. As referenced in the Finding, MCJ had not previously exceeded the $750,000 threshold for the single audit requirement. Moving forward, MCJ will review federal expenditures for federal awards at the close of the fiscal year to determine if the threshold for the submission of a single audit has been exceeded. Furthermore, MCJ will once again work with its auditors to schedule MCJ’s audit in order to have the audit completed and any single audit report, if necessary, filed on a timely basis.

View Audit 3327

Finding 1914 (2022-002)

Significant Deficiency 2022

Associated Black Charities, Inc.

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

Corrective Action Plans

Filters