Corrective Action Plans

Finding 1155550 (2024-001)

Material Weakness 2024

City of Deadwood

SD

Reporting

FIDNING #2024-001: Financial Statement and Schedule of Expenditure of Federal Awards (SEFA) Preparation Responsible Individuals: Jessicca McKeown, Finance Officer Corrective Action Plan: The City Finance Officer reviews the financial statements and SEFA in detail each year. It is more cost effective...

FIDNING #2024-001: Financial Statement and Schedule of Expenditure of Federal Awards (SEFA) Preparation Responsible Individuals: Jessicca McKeown, Finance Officer Corrective Action Plan: The City Finance Officer reviews the financial statements and SEFA in detail each year. It is more cost effective and efficient for a public accounting firm to prepare the financial statements during the audit process. The City will continue to have the auditor prepare the annual financial statements. Anticipated Completion Date: Ongoing

View Audit 367864

Finding 1155549 (2024-001)

Material Weakness 2024

Sitka Sound Science Center

AK

Corrective action plan for Sitka Sound Science Center 2024

View Audit 367863

Finding 1155549 (2024-001)

Material Weakness 2024

Sitka Sound Science Center

AK

We have completed our submission of the audit report through the federal audit clearning house and have changed your procedures on monitoring the submission process going forward

View Audit 367863

Finding 1155549 (2024-001)

Material Weakness 2024

Sitka Sound Science Center

AK

Nagham Sabah

View Audit 367863

Finding 1155549 (2024-001)

Material Weakness 2024

Sitka Sound Science Center

AK

Director of Finance and HR

View Audit 367863

Finding 1155549 (2024-001)

Material Weakness 2024

Sitka Sound Science Center

AK

nsabah@sitkascience.org

View Audit 367863

Finding 1155548 (2024-002)

Material Weakness 2024

American Association of Museums Dba American Alliance of Museums

VA

Procurement, Suspension & Debarment § 200.214 § 200.303

Views of Responsible Officials and Planned Corrective Actions: Management agrees in review of this finding and going forward, Federal independent contractor agreement for Federal awards includes the following clause Re. Debarment and Suspension: Debarment and Suspension (Executive Orders 12549 and 1...

Views of Responsible Officials and Planned Corrective Actions: Management agrees in review of this finding and going forward, Federal independent contractor agreement for Federal awards includes the following clause Re. Debarment and Suspension: Debarment and Suspension (Executive Orders 12549 and 12689). A contract award (see 2 CFR 180.220) must not be made to parties listed on the governmentwide exclusions in the System for Award Management (SAM), in accordance with the OMB guidelines at 2 CFR 180 that implement Executive Orders 12549 (3 CFR part 1986 Comp., p. 189) and 12689 (3 CFR part 1989 Comp., p. 235), “Debarment and Suspension.” SAM Exclusions contains the names of parties debarred, suspended, or otherwise excluded by agencies, as well as parties declared ineligible under statutory or regulatory authority other than Executive Order 12549. The Contractor represents that neither it, nor any of its principals or senior managers, are currently suspended or debarred or otherwise ineligible for award of a grant, contract, or cooperative agreement from the federal government, nor have they been proposed for suspension or debarment. Contractor agrees to notify Recipient immediately if at any point during the performance of work under this Agreement, it is proposed for suspension or debarment by any federal agency. The Excluded Parties List System has recently been consolidated within the System for Award Management at https://www.sam.gov/portal/public/SAM/. In additional action, management has updated its contract and procurement review procedures to include staff certifying selected vendors are not on the SAM.gov excluded parties list. Staff must also provide Finance a screenshot as backup. This item is listed on the Procurement Form as described under the Planned Corrective Actions on finding 2024-001.

View Audit 367850

Finding 1155547 (2024-001)

Material Weakness 2024

American Association of Museums Dba American Alliance of Museums

VA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.320

Views of Responsible Officials and Planned Corrective Actions: Management reviewed its Procurement policy and procedures and found there was a lack of competitive quote documentation for purchases under $100k. Management has updated its procurement procedures to include the addition of a Procurement...

Views of Responsible Officials and Planned Corrective Actions: Management reviewed its Procurement policy and procedures and found there was a lack of competitive quote documentation for purchases under $100k. Management has updated its procurement procedures to include the addition of a Procurement Form. The procurement form is meant to be a high-level checklist where staff must state the price of the good/service being purchased and attach sufficient documentation of quotes from multiple vendors so AAM can ensure its limited resources are being best utilized. Purchases over $100k must include the utilized RFP, received proposals, and analysis of vendor offerings and credentials. Staff must now complete and sign this procurement form and submit it to Finance for final signature and approval. This added Procurement Form and check-and-balance will help ensure that AAM Staff understand their purchasing responsibilities and work to keep the organization in compliance.

View Audit 367850

Finding 1155546 (2024-007)

Material Weakness 2024

Itasca County

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

REPORTING (PRIOR YEAR 2023-007) 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 H...

REPORTING (PRIOR YEAR 2023-007) 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: 2405MN5ADM, 2405MN5MAP Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that the County ensure each report is reviewed by someone other than the preparer. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will ensure each report is reviewed by someone other than the preparer. Name of the contact person responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2025

View Audit 367845

Finding 1155545 (2024-005)

Material Weakness 2024

Itasca County

MN

Eligibility Material Weakness Internal Control / Segregation of Duties

CASEFILE REVIEW (PRIOR YEAR 2023-005) 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 Commu...

CASEFILE REVIEW (PRIOR YEAR 2023-005) 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: 2405MN5ADM, 2405MN5MAP Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance 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 of the contact person responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2025

View Audit 367845

Finding 1155542 (2024-006)

Material Weakness 2024

Itasca County

MN

Eligibility Material Weakness Internal Control / Segregation of Duties

ELIGIBILITY (PRIOR YEAR 2023-008) 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 Communit...

ELIGIBILITY (PRIOR YEAR 2023-008) 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: 2401MNTANF Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance 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 of the contact person responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2025

View Audit 367845

Finding 1155538 (2024-008)

Material Weakness 2024

Itasca County

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Significant Deficiency

SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Pass-Through Agency: Not applicable, direct Federal Award Identification Number and Pass-Through Number:...

SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Pass-Through Agency: Not applicable, direct Federal Award Identification Number and Pass-Through Number: Not applicable, direct Compliance Requirement Affected: Suspension and Debarment Award Period: Year Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Recommendation: We recommend the County review their procedures to ensure they are following their policy that requires all suspension and debarment checks to be retained and follow federal guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will ensure each report is reviewed by someone other than the preparer. Name of the contact person responsible for corrective action: Gail Guck, Accounting Manager Planned completion date for corrective action plan: December 31, 2025

View Audit 367845

Finding 1155537 (2024-001)

Material Weakness 2024

The Domestic and Foreign Missionary Society of the Protestant Episcopa

NY

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

To ensure compliance with applicable regulations, the Domestic and Foreign Missionary Society (Society) requires employee whose compensation is charged to the Federal grant-funded programs to complete monthly timesheets to document their actual time spent on those programs. In two instances, employe...

To ensure compliance with applicable regulations, the Domestic and Foreign Missionary Society (Society) requires employee whose compensation is charged to the Federal grant-funded programs to complete monthly timesheets to document their actual time spent on those programs. In two instances, employees whose compensation was charged to the programs were terminated from employment and did not complete time sheets prior to their termination. Supervisors were subsequently able to verify the allocation of their time to the programs and the amounts charged to grants, and the audit did not note any instances of noncompliance. Management will strengthen internal controls in the future to ensure that final time sheets are obtained and verified by supervisors prior to the termination of any employees whose compensation is charged to the programs.

View Audit 367833

Finding 1155536 (2024-004)

Material Weakness 2024

Boys & Girls Clubs, Northwest Georgia, Inc.

GA

Procurement, Suspension & Debarment

2024-04: Documentation for expenditures Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Appropriate documentation will be kept for all transactions, and all credit card receipts will be obtained for each purchase and kept with the appropriate statement. Proposed comple...

2024-04: Documentation for expenditures Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Appropriate documentation will be kept for all transactions, and all credit card receipts will be obtained for each purchase and kept with the appropriate statement. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 367832

Finding 1155535 (2024-003)

Material Weakness 2024

Boys & Girls Clubs, Northwest Georgia, Inc.

GA

Cash Management

2024-03: Approval for expenditures Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: A member of management or the Board of Directors will review and authorize all disbursements. This authorization will be evidenced by the initialing of each disbursement reviewed. Propos...

2024-03: Approval for expenditures Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: A member of management or the Board of Directors will review and authorize all disbursements. This authorization will be evidenced by the initialing of each disbursement reviewed. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 367832

Finding 1155534 (2024-002)

Material Weakness 2024

Boys & Girls Clubs, Northwest Georgia, Inc.

GA

2024-02: Maintenance of the General Ledger Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: The books and records of the Organization will continue to be kept on a cash basis throughout the year, with accruals for any receivables and payables, and any other accruals be ...

2024-02: Maintenance of the General Ledger Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: The books and records of the Organization will continue to be kept on a cash basis throughout the year, with accruals for any receivables and payables, and any other accruals be made at year end to ensure accurate reporting. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 367832

Finding 1155533 (2024-001)

Material Weakness 2024

Boys & Girls Clubs, Northwest Georgia, Inc.

GA

Internal Control / Segregation of Duties Cash Management Reporting

2024-01: Segregation of Duties Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensa...

2024-01: Segregation of Duties Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. However, the risk of not segregated certain duties are not worth the additional costs. Nonfinancial employees will be trained and provide some assistance. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 367832

Finding 1155524 (2024-003)

Material Weakness 2024

I Be Black Girl

NE

Cash Management Allowable Costs / Cost Principles § 200.305

IBBG will strengthen its cash management procedures to ensure compliance with federal reimbursement and advance payment requirements. Corrective actions include: • Implementing a written cash management policy outlining the requirement to disburse funds prior to reimbursement requests and the three-...

IBBG will strengthen its cash management procedures to ensure compliance with federal reimbursement and advance payment requirements. Corrective actions include: • Implementing a written cash management policy outlining the requirement to disburse funds prior to reimbursement requests and the three-day window for advance requests. • Requiring dual review by the Finance & Operations Director and Executive Director before submission of all federal drawdowns. • Establishing a monthly reconciliation process to confirm drawdowns match disbursed costs. • Training will be provided to staff involved in the cash management process to ensure consistent implementation and adherence to best practices.

View Audit 367814

Finding 1155523 (2024-002)

Material Weakness 2024

I Be Black Girl

NE

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.318 § 200.326

IBBG will develop and adopt a written procurement policy that is consistent with the Uniform Guidance, 2 CFR §§200.318–200.326, and applicable state and local laws. The policy will outline procurement methods, competitive bidding requirements, conflicts of interest, and documentation standards. In a...

IBBG will develop and adopt a written procurement policy that is consistent with the Uniform Guidance, 2 CFR §§200.318–200.326, and applicable state and local laws. The policy will outline procurement methods, competitive bidding requirements, conflicts of interest, and documentation standards. In addition: • A draft policy will be prepared by the I Be Black Girl leadership, the finance committee, and D&K Financial LLC. • The Board of Directors will adopt the final policy. • Training will be provided to staff involved in procurement to ensure consistent implementation of the procurement process.

View Audit 367814

Finding 1155522 (2024-002)

Material Weakness 2024

Catholic Charities of Central and Northern Missouri

MO

Subrecipient Monitoring Reporting

Catholic Charities had implemented procedures to ensure that monthly expenditure reports were filed by the required deadline of the 15th day of the following month. In the following fiscal year, all grant reports were submitted on time, with the exception of the first few months of the beginning of ...

Catholic Charities had implemented procedures to ensure that monthly expenditure reports were filed by the required deadline of the 15th day of the following month. In the following fiscal year, all grant reports were submitted on time, with the exception of the first few months of the beginning of the grant year when the required reporting templates were not yet available from the administering agency. These programs have since been closed; therefore, no ongoing corrective action or monitoring is required.

View Audit 367813

Finding 1155521 (2024-004)

Material Weakness 2024

Hatfield Township

PA

Internal Control / Segregation of Duties Material Weakness Reporting

Finding Reference Number: 2024-001 and 2024-004 Finding Title: Preparation of Financial Statements and Year-End Adjustments Responsible Person: David Bernhauser, Finance Director Corrective Action Plan: The Township acknowledges the auditor’s finding that it does not prepare its own financial statem...

Finding Reference Number: 2024-001 and 2024-004 Finding Title: Preparation of Financial Statements and Year-End Adjustments Responsible Person: David Bernhauser, Finance Director Corrective Action Plan: The Township acknowledges the auditor’s finding that it does not prepare its own financial statements and year-end adjustments in accordance with accounting principles generally accepted in the United States of America (GAAP). Management recognizes the importance of financial reporting as a core internal control responsibility and will implement the following corrective actions: 1. Hire a Human Resources Specialist – this process will remove benefit administration, payroll processing, and human resource issues from the finance director, which will free up the finance director to perform high level financial responsibilities during the year. 2. Hire a Staff Accountant – this will further improve the segregation of duties within the accounting department by having a second qualified accountant to handle these duties. 3. The finance director will perform monthly spot checks on the accounts to facilitate easier and more efficient preparation of the necessary year-end adjustments. Anticipated Completion Date: The Finance Director will make these staffing requests to the Board of Commissioners as part of the budget process for 2026. The goal would be to have these positions filled by September 2026.

View Audit 367808

Finding 1155519 (2024-002)

Material Weakness 2024

Mm Iii, Inc. Operating As Mayfield Manor III

FL

HUD Housing Programs Reporting

FINDING No. 2024-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with state law and HUD regulations for refunding security deposits timely. Action Taken: Staff training has been provided and included in monthly reporting procedures. If the Ov...

FINDING No. 2024-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with state law and HUD regulations for refunding security deposits timely. Action Taken: Staff training has been provided and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO

View Audit 367804

Finding 1155518 (2024-001)

Material Weakness 2024

Mm Iii, Inc. Operating As Mayfield Manor III

FL

HUD Housing Programs Reporting

Oversight Agency for Audit, MM III, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: J...

Oversight Agency for Audit, MM III, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2024 through December 31, 2024 The findings from the December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure tenant applications contain all the appropriate documentation, inclusive of date and time received. In addition, the waiting list should contain explanations for passing over tenants. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures.

View Audit 367804

Finding 1155517 (2024-001)

Material Weakness 2024

Susan Laflesche Picotte Center

NE

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.318 § 200.326

Management Response: The Organization will establish a procurement policy in 2025. Anticipated Completion Date: 12/31/2025 Responsible Party: Board of Directors

View Audit 367803

Finding 1155514 (2024-001)

Material Weakness 2024

Pittsburgh Community Services, Inc.

PA

As a Community Action Agency, we recognize the importance of ensuring meaningful representation from the low-income sector on our Board of Directors. While we currently do not have a sufficient number of democratically elected low-income representatives seated, we have taken, and continue to take, a...

As a Community Action Agency, we recognize the importance of ensuring meaningful representation from the low-income sector on our Board of Directors. While we currently do not have a sufficient number of democratically elected low-income representatives seated, we have taken, and continue to take, active steps to address this gap. Our initial outreach efforts have not yet yielded candidates. We are now working to raise the profile of PCSI within the community, with the goal of attracting enthusiastic and committed low-income sector representatives who can be seated on our board in accordance with federal and state guidelines. As part of our continuous improvement efforts, we actively incorporate customer feedback to enhance our programs. We also engage frontline staff and customers to help us refine, improve, and strengthen services that support financial stability and self-sufficiency. We remain fully committed to fulfilling the tripartite board structure and will continue our targeted recruitment efforts until the low-income sector seats are appropriately filled.

View Audit 367801

Corrective Action Plans

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