Corrective Action Plans

Finding 5656 (2022-002)

Significant Deficiency 2022

AK

Reporting Subrecipient Monitoring Significant Deficiency

Finding 2022-002 – Reporting - Deadline for Federal Single Audit - Noncompliance and Internal Co ntrol over Compliance - Significant Deficiency Corrective Action Plan Due to the implementation of Governmental Accounting Standards Board (GASB) Number 87, there was a delay in closing the books and rec...

Finding 2022-002 – Reporting - Deadline for Federal Single Audit - Noncompliance and Internal Co ntrol over Compliance - Significant Deficiency Corrective Action Plan Due to the implementation of Governmental Accounting Standards Board (GASB) Number 87, there was a delay in closing the books and records in FY22. Management is working with the external auditors to ensure that the books and records will be closed in a timely manner to meet the deadline for filing Form SF-SAC in the future. Expected Completion Date: Fiscal Year 2024

View Audit 7570

Finding 5655 (2022-001)

Significant Deficiency 2022

City of Wasilla, Alaska

AK

Subrecipient Monitoring

Finding 2022-001 – Noncompliance and Significant Deficiency in Internal Control – Subrecipient Monitoring Corrective Action Plan Management will establish policies and procedures to address the monitoring of subrecipient compliance in accordance with 2 CFR Part 200, Subpart F. Expected Completion Da...

Finding 2022-001 – Noncompliance and Significant Deficiency in Internal Control – Subrecipient Monitoring Corrective Action Plan Management will establish policies and procedures to address the monitoring of subrecipient compliance in accordance with 2 CFR Part 200, Subpart F. Expected Completion Date: Fiscal Year 2024

View Audit 7570

Finding 5630 (2022-001)

Significant Deficiency 2022

Comanche Nation Housing Authority

OK

HUD Housing Programs Reporting § 200.512

On September 15, 2023 the Housing Authority entered into an agreement to retain the services of a new, experienced fee accounting firm to assist with monthly and year-end financial reporting, audit preparation and staff development. Financial reporting and audit preparation for FY 2023 began at fisc...

On September 15, 2023 the Housing Authority entered into an agreement to retain the services of a new, experienced fee accounting firm to assist with monthly and year-end financial reporting, audit preparation and staff development. Financial reporting and audit preparation for FY 2023 began at fiscal year-end in preparation for timely audit submission. Development and mentoring plans for new staff are in place and ongoing.

View Audit 7530

Finding 5622 (2022-001)

Material Weakness 2022

Brooks County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403 § 200.415 § 200.77

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Period of Performance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of ...

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Period of Performance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425C - Coronavirus Aid, Relief and Economic Security Act-Governor's Emergency Education Relief Fund COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425W - American Rescue Plan Elementary and Secondary School Emergency Relief Fund - Homeless Children and Youth Federal Award Number: S425C200012 (Year: 2021), S425D200012 (Year: 2020), S425D210012 (Year: 2021), S425U2120012 (Year: 2021), S425W210011 (Year: 2021) Questioner Costs: $101,681 Description: A review of expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were allowable for the program. Corrective Action Plans: Director of Finance will follow rules regarding federal expenditures. The finance officer will work with federal programs personnel to ensure that all rules are being met and that budgets are entered into the Consolidated Application timely. The finance officer will offer training to those work with federal grants. Estimated Completion Date: June 30, 2023 Contact Person: Carrie Gay, Director of Finance Telephone: 229-588-2340 Email: cgay@brooks.k12.ga.us

View Audit 7510 Questioned Costs: $1

Finding 5620 (2022-006)

Material Weakness 2022

Logan County

OH

Reporting Subrecipient Monitoring § 200.329

Logan Acres maintained detailed separate financial records within the Finx Authority accounting system. Accurately accounting the revenue and expenditures in its operating fund. All grant receipts will be tracked through a separate Fund account established by the Auditor’s office. Logan Acres will...

Logan Acres maintained detailed separate financial records within the Finx Authority accounting system. Accurately accounting the revenue and expenditures in its operating fund. All grant receipts will be tracked through a separate Fund account established by the Auditor’s office. Logan Acres will request a new Fund account to be established by the Logan County Auditor’s office for each individual grant allocation it receives.

View Audit 7498

Finding 5619 (2022-005)

Material Weakness 2022

Logan County

OH

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403

Logan Acres will increase documentation with employee time charts by dual confirmation of employee’s time record demonstrating the differential compensation which will include dual verification of employee and staff supervisor.

View Audit 7498 Questioned Costs: $1

Finding 5609 (2022-004)

None 2022

City of Muldraugh

KY

Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN December 13, 2023 Department of Local Government The City of Muldraugh respectfully submits the following corrective action plan for the year ended June 30, 2022. SK LEE CPAS, P.S.C P.O. Box 958 Berea, KY 40403 The findings from the June 30, 2022 schedule of findings and q...

CORRECTIVE ACTION PLAN December 13, 2023 Department of Local Government The City of Muldraugh respectfully submits the following corrective action plan for the year ended June 30, 2022. SK LEE CPAS, P.S.C P.O. Box 958 Berea, KY 40403 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022 - 001 Financial Statement Preparation Recommendation: Management should continue to engage the audit firm to prepare a draft of the financial statements including the notes to the financial statements, or hire an accountant to perform these services. Action taken: Management concurs with the finding, however, due to limited economic resources cannot hire an accountant at this time and will continue to engage the audit firm to draft the financial statements including the notes to the financial statements. 2022- 002 Segregation of Duties Recommendation: The lack of segregation of duties is a common deficiency in cities the size of Muldraugh Action taken: Management concurs with the finding, however, due to limited economic resources cannot hire staff to properly segregate the duties required of the City. NON - COMPLIANCE 2022 - 003 Late Audit Report Recommendation: The City should engage audits with sufficient time to complete the engagement by the required date. Action taken: Management concurs with the finding and will have the audit completed by the required date. 2022 - 004 Late Submission of Data Collection Form Recommendation: The City should complete their DCF by the required date. Action taken: Management concurs with the finding and will have the data collection form completed by the required date. If the Department of Local Government has questions regarding this plan, please call Anthony Lee at (502) 942-2824. Sincerely yours, _____________________________________________________________ Anthony Lee, Mayor of Muldraugh, Kentucky

View Audit 7454

Finding 5594 (2022-004)

Significant Deficiency 2022

Rainbow Health

MN

Reporting § 200.502 § 200.510

Views of Responsible Officials and Corrective Action Plan: Management agrees with this finding and identifies federal funding based on contract language. The contracts do not include a percentage of funding that is not federal. To ensure proper spending of federal funds, Rainbow Health Minnesota t...

Views of Responsible Officials and Corrective Action Plan: Management agrees with this finding and identifies federal funding based on contract language. The contracts do not include a percentage of funding that is not federal. To ensure proper spending of federal funds, Rainbow Health Minnesota treats all funds as federal funds.

View Audit 7441

Finding 5582 (2022-003)

Significant Deficiency 2022

Rainbow Health

MN

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.328 § 200.512

Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will includ...

Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will include a financial review of income and expense reports and balance sheets. The lateness for the 2022 audit was partially due to staff turnover of the CFO and the subsequent review by the new Finance Director. Responsibility for administering this process resides with the Finance Director

View Audit 7441

Finding 5581 (2022-002)

Significant Deficiency 2022

Township of Hamilton

NJ

Cash Management HUD Housing Programs

Finding No. 2022-002 Criteria Federal funds drawn down should be for activities incurred. Condition For two of nine drawdowns selected for testing, the amount of drawdown requested did not agree to the amount of expenses incurred. The funds requested in error were received and the funds were not r...

Finding No. 2022-002 Criteria Federal funds drawn down should be for activities incurred. Condition For two of nine drawdowns selected for testing, the amount of drawdown requested did not agree to the amount of expenses incurred. The funds requested in error were received and the funds were not returned to the U.S. Department of Housing and Urban Development during the accounting period. Corrective Action The Township will review the program drawdown requests against general ledger disbursement records to ensure that federal drawdowns are properly supported and reviewed by program and financial management prior to submission to HUD for reimbursement. The Township will also establish a payable due to HUD and net a future drawdown request for the overdrawn amount. Responsible Party Township Chief Financial Officer Anticipated Completion Date Corrective action procedures are already in place and operating.

View Audit 7418

Finding 5580 (2022-001)

Significant Deficiency 2022

Township of Hamilton

NJ

Reporting Cash Management HUD Housing Programs

Finding No. 2022-001 Criteria Per Uniform Guidance, the required reports for federal awards should include all activity for the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Additionally, per HUD ...

Finding No. 2022-001 Criteria Per Uniform Guidance, the required reports for federal awards should include all activity for the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Additionally, per HUD guidance, the Quarterly Cash on Hand report must be submitted to the respective field office within 30 days after the end of the reporting period. Condition For the seven Community Development Block Grants/Entitlement Grant reports sampled, disbursement and program income data reported on the report submissions did not directly tie to the general ledger. For four of seven reports sampled, the Quarterly Cash on Hand Reports were submitted after the federal report due dates. Corrective Action The Township will implement review procedures to ensure the IDIS system grant program reports are completed timely and are reconciled to the Township general ledger schedules monthly. Responsible Party Township Chief Financial Officer Anticipated Completion Date Corrective action procedures are already in place and operating.

View Audit 7418

Finding 5554 (2022-001)

Significant Deficiency 2022

Nursing and Therapy Services of Colorado

CO

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

The Organization will review the special provIsIons of the disaster assistance loan and ensure that all provisions of the program are complied with. Management will ensure itemized receipts are tracked and submitted to the SBA, internal financial statements are submitted to the SBA, and the Equal Op...

The Organization will review the special provIsIons of the disaster assistance loan and ensure that all provisions of the program are complied with. Management will ensure itemized receipts are tracked and submitted to the SBA, internal financial statements are submitted to the SBA, and the Equal Opportunity Poster is posted where it will be ·clearly visible to employees, applicants for employment, and the general public.

View Audit 7385

Finding 5521 (2022-002)

Material Weakness 2022

Better Business Bureau of Metropolitan Houston Educational Foundation

TX

Cash Management § 200.302 § 200.305

Beginning immediately on the date of the single audit report, management will recalculate expenses monthly as well as on a YTD grant year basis after the month has closed and request reimbursement for only those expenditures.

View Audit 7278

Finding 5505 (2022-006)

Significant Deficiency 2022

Santa Fe Community Housing Trust

NM

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

The contractors hired to do the accounting and payroll functions are no longer under contract with the Housing Trust. All financial functions are now being taken care of in-house. The financials are already in the process of being adjusted and all numbers being accounted for with documentation. Thi...

The contractors hired to do the accounting and payroll functions are no longer under contract with the Housing Trust. All financial functions are now being taken care of in-house. The financials are already in the process of being adjusted and all numbers being accounted for with documentation. This will continue through 2023 and in 2024, the chart of accounts will be changed to reflect the current practices for a nonprofit organization. As the Executive Director prepares the 2024 budget, a reorganization of the business operations department has started. Staff changes will also need the Business Operations manager to provide a thorough monthly review. The current administrative assistant will take on the role of accounting technician to handle the day-to-day QuickBooks-related processes. Work has already started to develop checks and balances. Corrective Action Plan Timeline: Immediately Designated Employee Responsible for Corrective Action: Business Operations Manager

View Audit 7270

Finding 5504 (2022-005)

Material Weakness 2022

Santa Fe Community Housing Trust

NM

Reporting

Agreed. Where feasible, the Housing Trust will aim to improve management of all financial and non-financial data. A thorough review of the current policies and procedures will be conducted to identify new or updated processes that need to be changed. The bank reconciliations, monthly closings of the...

Agreed. Where feasible, the Housing Trust will aim to improve management of all financial and non-financial data. A thorough review of the current policies and procedures will be conducted to identify new or updated processes that need to be changed. The bank reconciliations, monthly closings of the books, and thorough review of the financial reports will be done monthly. Staff changes have taken place to allow additional time for the Business Operations Manager to conduct these reviews. Consultations with an external accountant will be completed monthly to ensure the processes are correct. Corrective Action Plan Timeline: Immediately Designation Of Employee Position Responsible For Meeting Deadline: Business Operations Manager

View Audit 7270

Finding 5503 (2022-001)

Significant Deficiency 2022

Santa Fe Community Housing Trust

NM

Reporting § 200.303 § 200.502 § 200.510

Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to e...

Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to ensure compliance and availability of funds. A monthly federal request for reimbursements with all grantee information will be used and reconciled monthly with QuickBooks. This report will mirror the SEFA form so auditors will receive the information in a timely manner. For any quarterly reports, the three months of reporting will again be reconciled prior to submission. All new processes and compliance will be updated in the policies and procedure manual. As the Executive Director prepares the 2024 budget, a reorganization of the business operations department will be sought. A new position to prepare and work on all federal grant tasks will be hired and report to the Business Operations Manager. In the meantime, the Business Operations Manager has started to develop checks and balances. Corrective Action Plan Timeline: Immediately Designation Of Employee Position Responsible For Meeting Deadline: Business Operations Manager

View Audit 7270

Finding 5502 (2022-003)

Significant Deficiency 2022

Santa Fe Community Housing Trust

NM

Reporting Procurement, Suspension & Debarment Cash Management

Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to e...

Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to ensure compliance and availability of funds. A monthly federal request for reimbursements with all grantee information will be used and reconciled monthly with QuickBooks. This report will mirror the SEFA form so auditors will receive the information in a timely manner. For any quarterly reports, the three months of reporting will again be reconciled prior to submission. All new processes and compliance will be updated in the policies and procedure manual. As the Executive Director prepares the 2024 budget, a reorganization of the business operations department will be sought. A new position to prepare and work on all federal grant tasks will be hired and report to the Business Operations Manager. In the meantime, the Business Operations Manager has started to develop checks and balances. Corrective Action Plan Timeline: Immediately Designation Of Employee Position Responsible For Meeting Deadline: Business Operations Manager

View Audit 7270

Finding 5501 (2022-002)

Material Weakness 2022

Santa Fe Community Housing Trust

NM

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430

Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to e...

Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to ensure compliance and availability of funds. A monthly federal request for reimbursements with all grantee information will be used and reconciled monthly with QuickBooks. This report will mirror the SEFA form so auditors will receive the information in a timely manner. For any quarterly reports, the three months of reporting will again be reconciled prior to submission. All new processes and compliance will be updated in the policies and procedure manual. As the Executive Director prepares the 2024 budget, a reorganization of the business operations department will be sought. A new position to prepare and work on all federal grant tasks will be hired and report to the Business Operations Manager. In the meantime, the Business Operations Manager has started to develop checks and balances. Corrective Action Plan Timeline: Immediately Designation Of Employee Position Responsible For Meeting Deadline: Business Operations Manager

View Audit 7270 Questioned Costs: $1

Finding 5499 (2022-001)

Significant Deficiency 2022

Northpoint Health and Wellness Center Inc.

MN

Reporting Cash Management § 200.510

The finance department of NorthPoint Wellness Center Inc. is incorporating as part of the annual financial closing process a reconciliation directly with the grantors to confirm the financial expenditures, contract agreements and to determine the correct Assistance Listing Numbers (ALN). The reconci...

The finance department of NorthPoint Wellness Center Inc. is incorporating as part of the annual financial closing process a reconciliation directly with the grantors to confirm the financial expenditures, contract agreements and to determine the correct Assistance Listing Numbers (ALN). The reconciliation must be completed by January 20th following the close of the fiscal year, as well as at the end of the contract period. A Government Contract Reconciliation template has been created as part of the verification process and supporting documentation for the grantee organization.

View Audit 7262

Finding 4969 (2022-004)

Significant Deficiency 2022

City of Medford

MA

Questioned Costs Allowable Costs / Cost Principles

Condition: An employee charged to the grant was overpaid by $5,688.29. Corrective Action Planned: All grant accounts are being reviewed by the finance department prior to 2023 close. Finance has been coordinating with the School department to ensure all payments charged to grants are correct. A...

Condition: An employee charged to the grant was overpaid by $5,688.29. Corrective Action Planned: All grant accounts are being reviewed by the finance department prior to 2023 close. Finance has been coordinating with the School department to ensure all payments charged to grants are correct. Anticipated Completion Date: December 31, 2023 Contact: Robert Dickinson, City Auditor

View Audit 7220 Questioned Costs: $1

Finding 4965 (2022-006)

None 2022

City of Medford

MA

Condition: The SPED entitlement grant fund is overspent on the ledger by approximately $120,000. Corrective Action Planned: All grant accounts are being reviewed by the finance department prior to 2023 close. Accounts in deficit are being reviewed to determine the causes of the deficits and the...

Condition: The SPED entitlement grant fund is overspent on the ledger by approximately $120,000. Corrective Action Planned: All grant accounts are being reviewed by the finance department prior to 2023 close. Accounts in deficit are being reviewed to determine the causes of the deficits and the appropriate action to take to resolve. Anticipated Completion Date: Fiscal year 2024 Contact: Robert Dickinson, City Auditor

View Audit 7220

Finding 4964 (2022-003)

None 2022

City of Medford

MA

Subrecipient Monitoring Reporting § 200.1

Condition: On the June 30, 2022 Project and Expenditure report the City reported $7,292,100 of obligations for expenditures that had yet to be specifically identified nor met the definition of an obligation. Corrective Action Planned: $7,292,100 was used to fund the FY 2023 operating budget. The...

Condition: On the June 30, 2022 Project and Expenditure report the City reported $7,292,100 of obligations for expenditures that had yet to be specifically identified nor met the definition of an obligation. Corrective Action Planned: $7,292,100 was used to fund the FY 2023 operating budget. The funds were used to defray payroll expenses in the Police department, Fire Department, and School. For FY 2024 no ARPA funds were used to fund the operating expenses, so going forward no obligations will be incurred that aren’t specifically identified by the ARPA approval process. Anticipated Completion Date: Completed Contact: Robert Dickinson, City Auditor

View Audit 7220

Finding 4962 (2022-005)

None 2022

City of Medford

MA

Questioned Costs

Condition: For one project, an invoice for design services performed in December 2021 was paid before the environmental review was completed on February 9, 2022. Also, the determination of categorical exclusion in the City’s files was not signed and dated. Corrective Action Planned: Information ...

Condition: For one project, an invoice for design services performed in December 2021 was paid before the environmental review was completed on February 9, 2022. Also, the determination of categorical exclusion in the City’s files was not signed and dated. Corrective Action Planned: Information was provided after the oversight was discovered. Anticipated Completion Date: Completed Contact: Robert Dickinson, City Auditor

View Audit 7220 Questioned Costs: $1

Finding 4958 (2022-007)

Significant Deficiency 2022

City of Medford

MA

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring § 200.214

Condition: Suspension and debarment compliance is not verified for all covered transactions. Corrective Action Planned: The School Comptroller will ensure that all vendors are checked using SAM for suspension and debarment for all covered transactions in compliance with federal laws. The School C...

Condition: Suspension and debarment compliance is not verified for all covered transactions. Corrective Action Planned: The School Comptroller will ensure that all vendors are checked using SAM for suspension and debarment for all covered transactions in compliance with federal laws. The School Comptroller will print out the support and include with each grant. Anticipated Completion Date: Completed Contact: Robert Dickinson, City Auditor

View Audit 7220

Finding 4877 (2022-007)

Material Weakness 2022

Samu Foundation

DC

Procurement, Suspension & Debarment § 200.213

Views of Responsible Officials: SAM checks are on file for all vendors paid for using Federal Funds in 2022 and 2023. SAMU will continue to provide training to staff regarding the importance of continuing to conduct SAM checks prior to making purchases. SAMU has included conducting SAM checks in the...

Views of Responsible Officials: SAM checks are on file for all vendors paid for using Federal Funds in 2022 and 2023. SAMU will continue to provide training to staff regarding the importance of continuing to conduct SAM checks prior to making purchases. SAMU has included conducting SAM checks in the procurement policy and process.

View Audit 7039

Corrective Action Plans

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