Corrective Action Plans

Finding 6674 (2022-002)

Material Weakness 2022

IL

Questioned Costs Reporting Material Weakness

U.S. Department of Housing and Urban Development, CFDA No. 14.267, Shelter Plus Care U.S. Department of Housing and Urban Development, CFDA No. 14.241, Housing Opportunities for Persons with AIDS Passed-through Alabama Department of Mental Health and Retardation, AL No. 93.778, Medicaid Cluster Medi...

U.S. Department of Housing and Urban Development, CFDA No. 14.267, Shelter Plus Care U.S. Department of Housing and Urban Development, CFDA No. 14.241, Housing Opportunities for Persons with AIDS Passed-through Alabama Department of Mental Health and Retardation, AL No. 93.778, Medicaid Cluster Medical Assistance Program The 2022-002 finding expands finding 2022-001 for the federal award program as it impacted the expenses charged to the federal awards above. Prior to the adjustments to correct the balances, the expenses reported on the SEFA for AL No. 14.267 were overstated by approximately $3,015 and the expenses reported on the SEFA for AL No. 14.241 were overstated by approximately $37,649. In addition, the expenses reported on the SEFA for AL No. 93.778 were overstated by approximately $456,701. Views of Responsible Officials and Planned Corrective Actions: HRDI will implement the following corrective actions for the FY 2023-24 to remediate the finding and address the cause of the finding. The Chief Financial Officer has been hired in December 2023 and will begin full time employment January 1, 2024. In addition, all Finance responsibilities currently handled by outsourced resources will be transitioned to full-time employed Finance staff. • All Grant related Year-End and Audit Procedures will be transitioned to the new Grant Accountant who has experience in audits, compliance, and reporting of City, State, Local, and Federal Grants. • HRDI will document accounting policies and procedures to reflect the new month-end processes and provide training to staff on current and future policies. • HRDI will ensure that Finance staff will receive at minimum of 25 hours of training each year related to GASB, GAAP, Governmental Financial Reporting, or other related accounting trainings annually. • HRDI will ensure that any staff involved in Financial Reporting has the technical expertise to help with the preparation, review, and analysis of the financial statements. The target date for implementation is March 31, 2024. The responsible party for the planned resources will be Gail ViJuk, Chief Financial Officer (708) 288-7897. Our address is 340 E. 51st St., Chicago, IL 60615.

View Audit 8675 Questioned Costs: $1

Finding 6673 (2022-001)

Material Weakness 2022

Human Resource Development Institute

IL

Questioned Costs Material Weakness Reporting

Criteria Human Resources Development, Inc. and Affiliates’ (HRDI) is responsible for keeping an accurate accounting of its financial information. Views of Responsible Officials and Planned Corrective Actions: HRDI will implement the following corrective actions for the FY 2023-24 to remediate the fi...

Criteria Human Resources Development, Inc. and Affiliates’ (HRDI) is responsible for keeping an accurate accounting of its financial information. Views of Responsible Officials and Planned Corrective Actions: HRDI will implement the following corrective actions for the FY 2023-24 to remediate the finding and address the cause of the finding. HRDI will implement an established month-end checklist for all monthly entries to be completed by assigned finance staff. We will ensure that all staff are trained adequately to manage any assigned task. All monthly entries that are required will be reviewed and approved by the Chief Financial Officer prior to posting to the general ledger within our new Accounting Software. All appropriate backup documentation will be saved and stored within the accounting software. •HRDI will implement balance sheet reconciliations to be prepared and completed by Finance Staff Accountants monthly with a monthly review performed by the Chief Financial Officer. All balance sheet accounts will be reconciled to external data for verification monthly. All revenue accounts will be reconciled to external data for verification monthly. •The Chief Financial Officer has been hired in December 2023 and will begin full time employment January 1, 2024. In addition, all Finance responsibilities currently handled by outsourced resources will be transitioned to full-time employed Finance staff. •HRDI will document accounting policies and procedures to reflect the new month-end processes and provide training to staff on current and future policies. •HRDI will ensure that Finance staff will receive at minimum of 25 hours of training each year related to GASB, GAAP, Governmental Financial Reporting, or other related accounting trainings annually. •HRDI will ensure that any staff involved in Financial Reporting has the technical expertise to help with the preparation, review, and analysis of the financial statements. •HRDI has implemented a new accounting system – Sage Intacct. Additionally, we have implemented a grants project tracking module to better help with grants, contracts reporting, and compliance. The target date for implementation is March 31, 2024. The responsible party for the planned resources will be Gail ViJuk, Chief Financial Officer (708) 288-7897. Our address is 340 E. 51st St., Chicago, IL 60615.

View Audit 8675 Questioned Costs: $1

Finding 6650 (2022-002)

Significant Deficiency 2022

Lake of the Woods County

MN

Reporting

Name of Contact Person Responsible for Corrective Action: County Board and Lorene Hanson, County Auditor/Treasurer Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and report...

Name of Contact Person Responsible for Corrective Action: County Board and Lorene Hanson, County Auditor/Treasurer Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Comments: The late audit report was beyond the control of the county. The County Auditor/Treasurer will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in our corrective action plan. Anticipated completion date: December 31, 2023

View Audit 8605

Finding 6649 (2022-002)

Significant Deficiency 2022

Lake of the Woods County

MN

Reporting

Name of Contact Person Responsible for Corrective Action: County Board and Lorene Hanson, County Auditor/Treasurer Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and report...

Name of Contact Person Responsible for Corrective Action: County Board and Lorene Hanson, County Auditor/Treasurer Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Comments: The late audit report was beyond the control of the county. The County Auditor/Treasurer will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in our corrective action plan. Anticipated completion date: December 31, 2023

View Audit 8604

Finding 6608 (2022-002)

Significant Deficiency 2022

Agricultural Enterprises Development Administration

PR

Significant Deficiency Matching / Level of Effort / Earmarking Special Tests & Provisions

We designed and trained personnel to work with the bank statements to identify timely any voucher in which the farmer identifier is not legible. In those cases, a copy of the voucher must be sent to the Auxiliary Market Director to proceed to identify the farmer appropriately and request from the f...

We designed and trained personnel to work with the bank statements to identify timely any voucher in which the farmer identifier is not legible. In those cases, a copy of the voucher must be sent to the Auxiliary Market Director to proceed to identify the farmer appropriately and request from the farmer a certification attesting that he/she redeemed the voucher.

View Audit 8540

Finding 6607 (2022-004)

Significant Deficiency 2022

Agricultural Enterprises Development Administration

PR

Allowable Costs / Cost Principles Cash Management Reporting

The Cost Allocation Plan is being drafted and will be submitted to the regulatory agency when the attendance and payroll program systems are fully implemented.

View Audit 8540

Finding 6606 (2022-003)

Significant Deficiency 2022

Agricultural Enterprises Development Administration

PR

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

We designated and trained personnel to work with the bank statements to identify timely any voucher in which the farmer identifier is not stamped. In those cases, a copy of the voucher must be sent to the Auxiliary Market Director to proceed to identify the farmer appropriately and request from the...

We designated and trained personnel to work with the bank statements to identify timely any voucher in which the farmer identifier is not stamped. In those cases, a copy of the voucher must be sent to the Auxiliary Market Director to proceed to identify the farmer appropriately and request from the farmer a certification attesting that he/she redeemed the voucher. Also, we instructed the Auxiliary Market Director to review all the farmer files to ensure they are completed and signed by the farmer and an Agency representative.

View Audit 8540

Finding 6605 (2022-001)

Significant Deficiency 2022

Agricultural Enterprises Development Administration

PR

Reporting Significant Deficiency

Documentation to perform a Single Audit of Stat FY 2023 which ended June 30, 2023 is already submitted to the auditors. They are working on control tests of the data submitted and expect to finish the Single Audit Report on March 31, 2024.

View Audit 8540

Finding 6598 (2022-003)

Significant Deficiency 2022

Sheboygan Senior Community, Inc.

WI

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Management will open a separate account and deposit the required funds as required by the loan resolutions.

View Audit 8533

Finding 6577 (2022-001)

Significant Deficiency 2022

City of Biloxi

MS

The City strives to comply with governing rules and regulations. The current year audit was delayed due to the late issuance of the prior year audit as well as the implementation of new accounting standard GASB 87 - Leases. The City continues their efforts to improve processes and have a routine a...

The City strives to comply with governing rules and regulations. The current year audit was delayed due to the late issuance of the prior year audit as well as the implementation of new accounting standard GASB 87 - Leases. The City continues their efforts to improve processes and have a routine audit schedule beginning with fiscal year 2023.

View Audit 8523

Finding 6575 (2023-002)

Significant Deficiency 2022

Wind River Development Fund

WY

Reporting Internal Control / Segregation of Duties

WRDF will develop a new system for monitoring and tracking grant reporting requirements and deadlines. In addition, WRDF will utilize QuickBooks to track each grant, d~velop workflows to ensure that all deadlines are met, monitor its performance, and provide regular updates to its Board of Directors...

WRDF will develop a new system for monitoring and tracking grant reporting requirements and deadlines. In addition, WRDF will utilize QuickBooks to track each grant, d~velop workflows to ensure that all deadlines are met, monitor its performance, and provide regular updates to its Board of Directors.

View Audit 8520

Finding 6534 (2022-004)

Material Weakness 2022

Tuscarawas County

OH

Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking

TCJFS is already working with Richard Johnson from the OFMS-Bureau of County Finance & Technical Assistance to correct this issue. TCJFS is already restricting draws to get the cash on hand under 10 days. The TCJFS will be using tools and reports to assist in keeping the cash on hand in compliance.

View Audit 8489

Finding 6533 (2022-003)

Material Weakness 2022

Tuscarawas County

OH

Procurement, Suspension & Debarment

In September 2022, County Commissioners approved a revised Procurement Policy which requires departments to verify that vendors for Federally funded projects are not suspended or debarred. The procedure to verify this includes a search of the SAM website. The policy also requires for departments t...

In September 2022, County Commissioners approved a revised Procurement Policy which requires departments to verify that vendors for Federally funded projects are not suspended or debarred. The procedure to verify this includes a search of the SAM website. The policy also requires for departments to screen print the search and include it with bid documentation. The project identified was bid prior to the adoption of the revised Procurement Policy. It is also noted the vendor awarded this project was not suspended or debarred and SAM information was verified prior to any Federal monies being disbursed.

View Audit 8489

Finding 6499 (2022-005)

Significant Deficiency 2022

Palo Alto County Hospital

IA

Reporting Significant Deficiency

Rural Communities Opioid Response Program – Medication Assisted Treatment (MAT) Expansion – Assistance Listing No. 93.912 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifyin...

Rural Communities Opioid Response Program – Medication Assisted Treatment (MAT) Expansion – Assistance Listing No. 93.912 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/uses of funds and an individual reviewing and approving that expenditure/use. We also recommend for any formal reporting required under federal awards that there be a formal review process where an individual is reviewing and approving the report who did not prepare the report. Documentation of review and approval should be retained in both cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Health System implemented a formal grant management policy in November 2022. Name(s) of the contact person(s) responsible for corrective action: Collette Johnson, CFO Planned completion date for corrective action plan: November 1, 2022

View Audit 8469

Finding 6498 (2022-004)

Significant Deficiency 2022

Palo Alto County Hospital

IA

Procurement, Suspension & Debarment

Rural Communities Opioid Response Program – Medication Assisted Treatment (MAT) Expansion – Assistance Listing No. 93.912 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifyin...

Rural Communities Opioid Response Program – Medication Assisted Treatment (MAT) Expansion – Assistance Listing No. 93.912 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/uses of funds and an individual reviewing and approving that expenditure or use. We also recommend for any formal reporting required under federal awards that there be a formal review process where an individual is reviewing and approving the report who did not prepare the report. Documentation of review and approval should be retained in both cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Health System implemented a formal grant management policy in November 2022. Name(s) of the contact person(s) responsible for corrective action: Collette Johnson, CFO Planned completion date for corrective action plan: November 1, 2022

View Audit 8469

Finding 6497 (2022-003)

Material Weakness 2022

Palo Alto County Hospital

IA

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Rural Communities Opioid Response Program – Medication Assisted Treatment (MAT) Expansion – Assistance Listing No. 93.912 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifyin...

Rural Communities Opioid Response Program – Medication Assisted Treatment (MAT) Expansion – Assistance Listing No. 93.912 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/uses of funds and an individual reviewing and approving that expenditure/use. We also recommend for any formal reporting required under federal awards that there be a formal review process where an individual is reviewing and approving the report who did not prepare the report. Documentation of review and approval should be retained in both cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Health System implemented a formal grant management policy in November 2022. Name(s) of the contact person(s) responsible for corrective action: Collette Johnson, CFO Planned completion date for corrective action plan: November 1, 2022

View Audit 8469

Finding 6496 (2022-002)

Significant Deficiency 2022

Ballet Hawaii

HI

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.303

Corrective actions: i. Documented approval of expenditures 1. Approval of expenditures will be documented and retained. 2. Responsible individuals: Kenny Lee (Treasurer), Shaina Gonsalves (Office Manager) 3. Anticipated completion date: June 30, 2024

View Audit 8468

Finding 6489 (2022-001)

None 2022

Puerto Aqueduct and Sewer Authority

PR

Reporting Internal Control / Segregation of Duties § 200.512

The Authority did not receive in a timely manner the information from the Employee Retirement System of the Commonwealth of Puerto Rico to properly recognize the pension liability, delaying the issuance of the financial statements. The Central Government, throughout the Department of Treasury has es...

The Authority did not receive in a timely manner the information from the Employee Retirement System of the Commonwealth of Puerto Rico to properly recognize the pension liability, delaying the issuance of the financial statements. The Central Government, throughout the Department of Treasury has established a task force in order to maximize the efforts to timely issue the actuarial valuation report from the Employee Retire System and the Audited Financial Statements of the Commonwealth of Puerto Rico, which will provide to the Authority with the corresponding information in a timely manner. Additionally, the Authority is not exempt of the lack of resources resulting in delays in the process. The Authority expects to issue and submit the 2023 financial statements and single audit reports by June 2024. For subsequent fiscal years the Authority expect to issue its financial statements and single audit reports, within the established due date.

View Audit 8449

Finding 6441 (2022-005)

Significant Deficiency 2022

Every Woman's Place

MI

Procurement, Suspension & Debarment

Recommendation: The Organization should implement an internal control system that includes verifying vendors charged over $25,000 to federal grants are reviewed on the SAM.gov website. Action Taken: Every Woman’s Place will review and revise it’s financial policies and procedures to ensure that sus...

Recommendation: The Organization should implement an internal control system that includes verifying vendors charged over $25,000 to federal grants are reviewed on the SAM.gov website. Action Taken: Every Woman’s Place will review and revise it’s financial policies and procedures to ensure that suspension and debarment procedures are up-to-date and includes verifying vendors charged over $25,000 to federal grants are reviewed on the SAM.gov website. Responsible Person and Anticipated Completion Date: Executive Director, March 2024.

View Audit 8377

Finding 6440 (2022-004)

Material Weakness 2022

Every Woman's Place

MI

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

Recommendation: The Organization should follow its cash disbursements policy to maintain invoices and have them approved by the appropriate levels of management prior to the issuance of checks. Action Taken: EWP has reviewed its current cash disbursement policy and re-implemented procedures to mai...

Recommendation: The Organization should follow its cash disbursements policy to maintain invoices and have them approved by the appropriate levels of management prior to the issuance of checks. Action Taken: EWP has reviewed its current cash disbursement policy and re-implemented procedures to maintain invoices and have them approved by the appropriate levels of management prior to the issuance of checks. Agency leadership staff have been reviewing allowable and unallowable costs to ensure accurate administration of awards. Responsible Person and Anticipated Completion Date: Executive Director, October 2023.

View Audit 8377 Questioned Costs: $1

Finding 6439 (2022-003)

Material Weakness 2022

Every Woman's Place

MI

Reporting Internal Control / Segregation of Duties

Recommendation: The Organization should implement an internal control system that includes the timely submission of reports. Action Taken: EWP will implement an internal control system that includes the timely submission of reports. Executive leadership transition in January 2023 has led to reco...

Recommendation: The Organization should implement an internal control system that includes the timely submission of reports. Action Taken: EWP will implement an internal control system that includes the timely submission of reports. Executive leadership transition in January 2023 has led to recovery of reporting requirements, deadlines, and submission dates. Reporting requirements have been communicated with the new agency leadership team and assigned accordingly. Re-distribution of workload has also had a positive impact on meeting reporting deadlines. Information will be captured in a shared agency spreadsheet to ensure future sustainability. Responsible Person and Anticipated Completion Date: Executive Director, March 2024.

View Audit 8377

Finding 6433 (2022-002)

Material Weakness 2022

Children's Place Association

IL

Subrecipient Monitoring Reporting

2022-001, Account Reconciliations and Journal Entries – Management concurs that certain areas were not reconciled in a timely manner and audit adjustments were identified. The Association has hired a new Chief Financial Officer who reviewed the performance of the department, and replaced staff wher...

2022-001, Account Reconciliations and Journal Entries – Management concurs that certain areas were not reconciled in a timely manner and audit adjustments were identified. The Association has hired a new Chief Financial Officer who reviewed the performance of the department, and replaced staff where needed. The Association added another Accountant to increase the capacity of the department. Anticipated Completion Date - December 30, 2023; Responsible Contact Person for Planned Corrective Action - LaToyia Neal, CFO

View Audit 8347

Finding 6382 (2022-001)

Material Weakness 2022

Mississippi Delta Council for Farm Workers Opportunities, Inc.

MS

MDC should make every effort to get the audits performed on a timely basis

View Audit 8268

Finding 6370 (2022-001)

None 2022

Highpoint Health

IN

Reporting

Highpoint Health (the Hospital) respectfully submits the following corrective action plan as of November 30, 2022 and for the period from March 1, 2021 through November 30, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 500 N. Meridian Street, Suite 200 Indianapolis, I...

Highpoint Health (the Hospital) respectfully submits the following corrective action plan as of November 30, 2022 and for the period from March 1, 2021 through November 30, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 500 N. Meridian Street, Suite 200 Indianapolis, Indiana 46204 Audit period – As of November 30, 2022 and for the period from March 1, 2021 through November 30, 2022. The finding from the 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule of findings and questioned costs. FINDING RELATED TO FEDERAL AWARDS 2022-001 – Submission of Single Audit Reporting Package Recommendation: The auditor recommended the Hospital file the single audit reporting package with the Federal Audit Clearinghouse. Planned Corrective Action: Management understands the due date for single audit reporting package submission to the Federal Audit Clearinghouse and will file the single audit reporting package as soon as possible. If there are any questions regarding this plan, please contact the Hospital administration office at 812.496.7000.

View Audit 8231

Finding 6229 (2022-004)

Material Weakness 2022

Ifoster, Inc.

CA

Allowable Costs / Cost Principles Cash Management Material Weakness

Finding 2022-004 Federal Agency Name: U.S. Department of Labor Program Name: AmeriCorps State and National CFDA #: 94.006 Finding Summary: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles provides that amounts for compensation for personnel cost...

Finding 2022-004 Federal Agency Name: U.S. Department of Labor Program Name: AmeriCorps State and National CFDA #: 94.006 Finding Summary: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles provides that amounts for compensation for personnel costs should be accurate. Amounts for certain personnel costs were not reimbursed at the current pay rate for certain employees. Responsible Individuals: Reid Cox Corrective Action Plan: Acknowledged. This error was restricted to FY’22 and was corrected for FY’23 and ongoing. Anticipated Completion Date: Ongoing

View Audit 8184

Corrective Action Plans

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