Corrective Action Plans

Finding 9654 (2022-001)

Material Weakness 2022

KS

Allowable Costs / Cost Principles

Management’s Response/Corrective Action Plan (Unaudited) – The County’s financial analysist allocated salaries and benefits in accordance with reports derived from the County’s payroll software after payroll hours were reviewed and approved by County Department supervisors. Those allocations were di...

Management’s Response/Corrective Action Plan (Unaudited) – The County’s financial analysist allocated salaries and benefits in accordance with reports derived from the County’s payroll software after payroll hours were reviewed and approved by County Department supervisors. Those allocations were discussed and reviewed during finance meetings, but documentation of the meetings was not available as a result of staff turnover. The County formalized and memorialized a process to document discussion, review and approval of activities allowed or unallowed as well as allowable costs for grants. The County implemented a review and approval process requiring the Health Department Executive Director to sign and approve Financial Status Reports (FSR) prior to submission. The signed FSRs are scanned and saved in the respective grant documentation. In fiscal year 2023, the electronic FSR filing system was updated to allow for electronic approval prior to filing. Contact Name – Jonathan Smith, Director, Lawrence/Douglas County Health Department Expected Completion Date – The County has subsequently implemented the above procedures.

View Audit 13365

Finding 9601 (2022-001)

Material Weakness 2022

Share Food Program, In.c

PA

Reporting

FINDINGS - FEDERAL AWARDS PROGRAM AUDITS Timely Financial Reporting, Assistance Listing Nubmers - All 2022-001: Internal Control over Financial Reporting - Material Weakness Recommendation: We recommend management ensure documentation for audit is readily available to ens...

FINDINGS - FEDERAL AWARDS PROGRAM AUDITS Timely Financial Reporting, Assistance Listing Nubmers - All 2022-001: Internal Control over Financial Reporting - Material Weakness Recommendation: We recommend management ensure documentation for audit is readily available to ensure timely completion of the audit and related financial reporting package. Corrective Action Taken/Implementation Date: Share Food Program has developed procedures and processes to manage documents more efficiently. All documents will be scanned to the network drive with limited access to those personnel that require access. This was implemented, and it is expected that the June 30, 2023 financial reporting package will be timely submitted. Person(s) Responsible: George Matysik, Executive Director James Stewart, Deputy CFO

View Audit 13298

Finding 9598 (2022-002)

None 2022

Heartland Coalition for the Homeless, Inc.

FL

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting

Views of Responsible Officials: Inquiries regarding the effort spent on grants were made to the subrecipients prior to payment of funds. The verification was sometime verbal and/or based on knowledge of work performed. The Organization and its subrecipients work closely together, and the Organizatio...

Views of Responsible Officials: Inquiries regarding the effort spent on grants were made to the subrecipients prior to payment of funds. The verification was sometime verbal and/or based on knowledge of work performed. The Organization and its subrecipients work closely together, and the Organization management was able to observe the activities of the subrecipient employees. In the future, the Organization will obtain documentation of time and effort spent on the grants.

View Audit 13288

Finding 9597 (2022-001)

None 2022

Heartland Coalition for the Homeless, Inc.

FL

Procurement, Suspension & Debarment § 200.317 § 200.325

Views of Responsible Officials: The funds were needed to be made immediately available to those who were in need because of the Coronavirus pandemic, which had made a serious impact on the homeless and those who were about to become homeless. Due to the urgency of the situation, it was determined to...

Views of Responsible Officials: The funds were needed to be made immediately available to those who were in need because of the Coronavirus pandemic, which had made a serious impact on the homeless and those who were about to become homeless. Due to the urgency of the situation, it was determined to be in the best interest of those in need to follow a faster process to disburse funds than to advertise requests for proposals, evaluate the proposals to make selections, and award contracts. Written procedures will be established for use of the alternative procedures.

View Audit 13288

Finding 9554 (2022-002)

Significant Deficiency 2022

Safer New Mexico Now, Inc.

NM

Questioned Costs Matching / Level of Effort / Earmarking HUD Housing Programs § 200.303

Recommendation: CLA recommends management continue to assess the current procedures for claims on federal grants to incorporate a life to date assessment of billings to ensure that expenditures are not claimed in error. Explanation of disagreement with audit finding: There is no disagreement with t...

Recommendation: CLA recommends management continue to assess the current procedures for claims on federal grants to incorporate a life to date assessment of billings to ensure that expenditures are not claimed in error. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Safer noted that there was turnover in the accounting function of the organization and that the external contractor that was hired to act in the role of the CFO (until a regular employee in the CFO/controller role could be hired) was not as familiar with Safer’s established processes and procedures. Prior to the loss of the long-time CFO, Safer’s policies and procedures were very effective and no audit adjustments had been necessary in past audits under the full tenure of the current CEO. Recommendation: CLA recommends management continue to assess the current procedures for claims on federal grants to incorporate a life to date assessment of billings to ensure that expenditures are not claimed in error. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Safer noted that there was turnover in the accounting function of the organization and that the external contractor that was hired to act in the role of the CFO (until a regular employee in the CFO/controller role could be hired) was not as familiar with Safer’s established processes and procedures. Prior to the loss of the long-time CFO, Safer’s policies and procedures were very effective and no audit adjustments had been necessary in past audits under the full tenure of the current CEO. Name(s) of the contact person(s) responsible for corrective action: The CEO will be the assigned individual within the organization to monitor the above actions and make sure appropriate action is taken. Planned completion date for corrective action plan: Management has implemented the above listed corrective action as of 12/1/2023.

View Audit 13222 Questioned Costs: $1

Finding 9529 (2022-004)

Material Weakness 2022

Early Childhood Learning Center of Greene County

NY

Reporting

ECLC did submit an extension request to Regional Office regarding submiting financial report SF 425 later than 7/31/22. See atached request submited to HSES. The extension was requested due to the loss of the CFO, Dave Phillips, in late April 2022. All SF 425 have been submited timely since then. ...

ECLC did submit an extension request to Regional Office regarding submiting financial report SF 425 later than 7/31/22. See atached request submited to HSES. The extension was requested due to the loss of the CFO, Dave Phillips, in late April 2022. All SF 425 have been submited timely since then. June 9,2022 Grant 02CH010960 Early Childhood Learning Center of Greene County Request for Extension on the annual & final FFR Dear Nekeya The Early Childhood Learning Center is requesting a 90-day extension on submission of the annual and final FFR for grant #: 02CH010960 and grant #:02HE000068. This request is due to the sudden loss of our chief financial officer position. The CFO resigned effective 4/27/22 with a two-day notice, to date ECLC has not found a replacement. ECLC is advertising and searching for a CFO to oversee the Agency fiscal office. In the interim we have contacted 3 Financial groups that offer CFO for hire services. One company will not have anyone available until mid-July, another company cannot commit at this date to when they can provide someone and the other company that was referred to us by another Head Start, we are waiting a response to our inquiry. Due to the concern of when the CFO can actually begin CFO services, we are requesting a 90-day extension on the annual for grant 02HE000068 due June 29, 2022 and the final FFR for grant 02CH010960. Our projected date of submission for this request is September 2022. We appreciate your consideration in this matter. Kathleen Federico ECLC Director

View Audit 13189

Finding 9525 (2022-003)

Material Weakness 2022

Early Childhood Learning Center of Greene County

NY

Reporting § 200.512

As of June 30, 2023 ECLC now only has 3 employees consisting of the Executive Director, Kathleen Federico, fiscal specialist, Tricia Imbesi and as needed maintenance man, Sean Collins. ECLC’s CFO, Dave Phillips resigned in April of 2022 and ECLC has not been able to fill that position since that tim...

As of June 30, 2023 ECLC now only has 3 employees consisting of the Executive Director, Kathleen Federico, fiscal specialist, Tricia Imbesi and as needed maintenance man, Sean Collins. ECLC’s CFO, Dave Phillips resigned in April of 2022 and ECLC has not been able to fill that position since that time. On March 24, 2023 ECLC went into contract with UHY consultant, Daniel Pendergast, to help with the fiscal process. ECLC continues to struggle and has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.

View Audit 13189

Finding 9518 (2022-002)

Significant Deficiency 2022

Jefferson County Housing Authority

AL

HUD Housing Programs Eligibility Significant Deficiency

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-002-Eligibility Public Housing - Assistance Listing No. 14.850 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to de...

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-002-Eligibility Public Housing - Assistance Listing No. 14.850 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in accordance with internal policies and until the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Public Housing Property Managers will sample a percentage of monthly recertifications to ensure that tenant files contain the necessary updated HUD forms. Name(s) of the contact person(s) responsible for corrective action: Hannah Gore, ED and Public Housing Property Managers Planned completion date for corrective action plan: December 31, 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call the Executive Director at (205) 244-1348

View Audit 13164

Finding 9504 (2022-001)

Significant Deficiency 2022

Karen Organization of Minnesota

MN

Significant Deficiency Internal Control / Segregation of Duties

Internal Control over Revenue Process – Significant Deficiency Name of contact person: Alexis Walstad, Co-Executive Director Corrective Action Plan: Management and its contracted accounting staff will monitor financial reports and activities of Karen Organization of Minnesota to ensure proper record...

Internal Control over Revenue Process – Significant Deficiency Name of contact person: Alexis Walstad, Co-Executive Director Corrective Action Plan: Management and its contracted accounting staff will monitor financial reports and activities of Karen Organization of Minnesota to ensure proper recording. Proposed completion date: Management and the Board of Directors will implement the above procedures immediately.

View Audit 13088

Finding 9479 (2022-001)

Significant Deficiency 2022

County of Stephens

TX

The County Treasurer will gain online access to all bank statements via the online banking platform. The County Judge will prepare a memo to present to all departments that deposit cash to notify the County Treasurer when there is a large, unexpected deposit that is to be made. In this case, the Cou...

The County Treasurer will gain online access to all bank statements via the online banking platform. The County Judge will prepare a memo to present to all departments that deposit cash to notify the County Treasurer when there is a large, unexpected deposit that is to be made. In this case, the County Treasurer or her assistant, if she is not available, will notify the bank of the large deposit in order to ensure that all funds are covered by pledged securities. In addition to the controls put in place, the Bank has agreed to start sending monthly pledge reports to the County Treasurer to ensure that pledges are maintained in order to cover bank balances. The County Treasurer will review these reports monthly to ensure compliance.

View Audit 12997

Finding 9443 (2022-007)

Material Weakness 2022

League for Innovation in the Community College

AZ

Reporting Material Weakness

U.S. Department of Health and Human Services Passed through Health Research & Educational Trust (HRET), Federal Financial Assistance Listing #93.318, 87728, Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity, and Security Finding Summary: The...

U.S. Department of Health and Human Services Passed through Health Research & Educational Trust (HRET), Federal Financial Assistance Listing #93.318, 87728, Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity, and Security Finding Summary: The Organization did not have an internal control system designed to provide for the preparation of the schedule of expenditures of federal awards and accompanying notes. Management’s Response and Corrective Action Plan: We are working to implement additional controls to ensure that the schedule of expenditures of federal awards is completed correctly and reviewed appropriately. Responsible Individuals: Rufus Glasper, President and CEO and Cynthia Wilson, Vice President for Learning and Chief Impact Officer Anticipated Completion Date: January 2024

View Audit 12931

Finding 9442 (2022-006)

Material Weakness 2022

League for Innovation in the Community College

AZ

Material Weakness Reporting Internal Control / Segregation of Duties

U.S. Department of Health and Human Services Passed through Health Research & Educational Trust (HRET), Federal Financial Assistance Listing #93.318, 87728, Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity, and Security Finding Summary: The...

U.S. Department of Health and Human Services Passed through Health Research & Educational Trust (HRET), Federal Financial Assistance Listing #93.318, 87728, Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity, and Security Finding Summary: The Organization’s existing controls over federal award reporting did not support the maintenance of documentation supporting proper review and approval of reports prior to submission. Management’s Response and Corrective Action Plan: There is an opportunity to ensure that controls are in place relating to the report preparation process and review. We are working to implement additional controls to ensure reports are prepared in compliance with grantor reporting and review requirements. Responsible Individuals: Rufus Glasper, President and CEO and Cynthia Wilson, Vice President for Learning and Chief Impact Officer Anticipated Completion Date: January 2024

View Audit 12931

Finding 9441 (2022-005)

Material Weakness 2022

League for Innovation in the Community College

AZ

Subrecipient Monitoring

U.S. Department of Health and Human Services Passed through Health Research & Educational Trust (HRET), Federal Financial Assistance Listing #93.318, 87728, Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity, and Security Finding Summary: The...

U.S. Department of Health and Human Services Passed through Health Research & Educational Trust (HRET), Federal Financial Assistance Listing #93.318, 87728, Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity, and Security Finding Summary: The Organization’s subrecipient agreements did not include all of the required provisions as required by Uniform Guidance section 200.332. Additionally, the Organization was not reviewing audit requirements for subrecipients. Management’s Response and Corrective Action Plan: We are working to implement additional review controls in order to ensure that subrecipient agreements contain all required provisions and that the subrecipients are monitored. Responsible Individuals: Rufus Glasper, President and CEO, and Cynthia Wilson, Vice President for Learning and Chief Impact Officer Anticipated Completion Date: January 2024

View Audit 12931

Finding 9440 (2022-004)

Material Weakness 2022

League for Innovation in the Community College

AZ

Allowable Costs / Cost Principles Material Weakness

U.S. Department of Health and Human Services Passed through Health Research & Educational Trust (HRET), Federal Financial Assistance Listing #93.318, 87728, Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity, and Security Finding Summary: The...

U.S. Department of Health and Human Services Passed through Health Research & Educational Trust (HRET), Federal Financial Assistance Listing #93.318, 87728, Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity, and Security Finding Summary: The Organization’s internal controls were not designed to properly ensure a review over program expenditures occurred. Management’s Response and Corrective Action Plan: We are working to implement additional controls relating to the review of allowable activities and allowable costs in order to ensure all policies are properly complied with and documented. Responsible Individuals: Rufus Glasper, President and CEO, and Cynthia Wilson, Vice President for Learning and Chief Impact Officer Anticipated Completion Date: January 2024

View Audit 12931

Finding 9439 (2022-003)

Material Weakness 2022

League for Innovation in the Community College

AZ

Procurement, Suspension & Debarment § 200.318 § 200.326

U.S. Department of Health and Human Services Passed through Health Research & Educational Trust (HRET), Federal Financial Assistance Listing #93.318, 87728, Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity, and Security Finding Summary: The...

U.S. Department of Health and Human Services Passed through Health Research & Educational Trust (HRET), Federal Financial Assistance Listing #93.318, 87728, Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity, and Security Finding Summary: The Organization’s procurement policy does not contain all provisions required by Appendix II to 2 CFR Part 200. Additionally, there was no documentation retained supporting a price analysis over the transactions tested. Management’s Response and Corrective Action Plan: We are working to implement additional controls where policies are reviewed in depth and are current in order to ensure procurement, suspension, and debarment policies are properly complied with and documented. Responsible Individuals: Rufus Glasper, President and CEO, and Cynthia Wilson, Vice President for Learning and Chief Impact Officer Anticipated Completion Date: January 2024

View Audit 12931

Finding 9410 (2022-001)

Material Weakness 2022

Academy School District Twenty

CO

Emergency Connectivity Fund Program – Assistance Listing No. 32.009 Recommendation: We recommend the District review grant agreements and check with state agencies, as appropriate, to identify federal funded grants. For SEFA reporting, the determination of when a federal award is expended must be ba...

Emergency Connectivity Fund Program – Assistance Listing No. 32.009 Recommendation: We recommend the District review grant agreements and check with state agencies, as appropriate, to identify federal funded grants. For SEFA reporting, the determination of when a federal award is expended must be based on when the activity related to the federal award occurs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The District will review any new grant agreements and verify the funding source to determine the appropriate fiscal period for recording expenditures and revenue according to applicable eligibility and availability requirements. Name(s) of the contact person(s) responsible for corrective action: Catherine Watts, Director for Budget and Finance Planned completion date for corrective action plan: December 2023

View Audit 12918

Finding 9398 (2022-004)

Significant Deficiency 2022

Columbus Municipal School District

MS

Corrective Action Plan

View Audit 12858

Finding 9398 (2022-004)

Significant Deficiency 2022

Columbus Municipal School District

MS

a. Contact person responsible for corrective action: Holly Rogers, CFO

View Audit 12858

Finding 9398 (2022-004)

Significant Deficiency 2022

Columbus Municipal School District

MS

b. Description of correction action to be taken: Requisitions are no longer approved without

View Audit 12858

Finding 9398 (2022-004)

Significant Deficiency 2022

Columbus Municipal School District

MS

proper documentation attached, which would include quotes.

View Audit 12858

Finding 9398 (2022-004)

Significant Deficiency 2022

Columbus Municipal School District

MS

c. Anticipated completion date of corrective action: January 1, 2023

View Audit 12858

Finding 9398 (2022-004)

Significant Deficiency 2022

Columbus Municipal School District

MS

STUDENT CENTERED;

View Audit 12858

Finding 9397 (2022-003)

Significant Deficiency 2022

Columbus Municipal School District

MS

Corrective Action Plan

View Audit 12858

Finding 9397 (2022-003)

Significant Deficiency 2022

Columbus Municipal School District

MS

a.Contact person responsible for corrective action: Holly Rogers, CFO

View Audit 12858

Finding 9397 (2022-003)

Significant Deficiency 2022

Columbus Municipal School District

MS

b.Description of correction action to be taken: Requisitions are no longer approved withoutproper documentation attached, which would include quotes. The ExecutiveAssistant/Board Clerk has been informed of the narrative required for board minuteswhen dealing with sole-source approval by the board of...

b.Description of correction action to be taken: Requisitions are no longer approved withoutproper documentation attached, which would include quotes. The ExecutiveAssistant/Board Clerk has been informed of the narrative required for board minuteswhen dealing with sole-source approval by the board of trustees.

View Audit 12858

Corrective Action Plans

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