Corrective Action Plans

Finding 7547 (2022-003)

Material Weakness 2022

IA

Internal Control / Segregation of Duties Reporting

The district continues to find solutions to help segregate duties with our minimally staffed central office (business manager, HR director & nutrition direct). This year we modified duties of our building secretaries due to being short staffed. This eliminated an additional check & balance measure a...

The district continues to find solutions to help segregate duties with our minimally staffed central office (business manager, HR director & nutrition direct). This year we modified duties of our building secretaries due to being short staffed. This eliminated an additional check & balance measure added a few years ago of the secretary entering receipts into WebLink. The building secretaries continue to write deposit slips & post payment to our student information system. The district’s business manager & HR director will work with board members on the finance & negotiations committee to develop a plan to add more checks & balances to our current operation. We will use the segregation of duties handbook to help with this process.

View Audit 9858

Finding 7531 (2022-002)

Material Weakness 2022

Aplington Parkersburg Community School District

IA

Internal Control / Segregation of Duties Reporting

We will continue to review procedures and re-align duties to obtain the maximum internal control possible.

View Audit 9832

Finding 7518 (2022-002)

Significant Deficiency 2022

Council of Churches of the Ozarks, Inc.

MO

Procurement, Suspension & Debarment § 200.318

The Council began a building renovation project before it became aware that funds were available to support the project. Therefore, the Council was not able to comply with regulations at the time of project design, bidding, planning, and construction. In addition, the Council’s project was only part...

The Council began a building renovation project before it became aware that funds were available to support the project. Therefore, the Council was not able to comply with regulations at the time of project design, bidding, planning, and construction. In addition, the Council’s project was only partially funded by the Coronavirus Recovery Funds, the majority of the project was funded through the Council’s fundraising efforts. Management agrees with the finding and is in the process of implementing the recommended procedures for future projects.

View Audit 9753

Finding 7497 (2022-002)

Significant Deficiency 2022

Food Export USA - Northeast

PA

Questioned Costs Allowable Costs / Cost Principles Cash Management

DEPARTMENT OF AGRICULTURE. Market Access Program and Agricultural Trade Promotion Program Assistance Listing Number: 10.601 & 10.618. Recommendation: We recommend the Organization ensure the completion of the controls within their policies to ensure an adequate review process is in place prior to ca...

DEPARTMENT OF AGRICULTURE. Market Access Program and Agricultural Trade Promotion Program Assistance Listing Number: 10.601 & 10.618. Recommendation: We recommend the Organization ensure the completion of the controls within their policies to ensure an adequate review process is in place prior to cash disbursement payments and claims submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Food Export-Northeast, under the direction of the new Executive Director /CEO, has undergone a significant restructuring effective July 2023. This restructure has resulted in the installation of a Chief Financial Officer, reporting directly to the Executive Director/CEO. Similar “C-suite” positions now exist in Operations, Programs, and Communications. This has significantly increased the scope and ability for oversight and internal control. Internal policies and procedures are currently under review; any changes to policies and procedures will be made as needed/identified. Increased monitoring and enforcement of existing internal control measures has already resulted in improved completeness and accuracy of financial reporting. In September 2023, the Food Export staff met with FAS staff to review procedures and policies, including meetings with Management to review and evaluate controls. The feedback from those meetings will be incorporated into any updates on procedure. Names of the contact person(s) responsible for corrective action: Brendan Wilson, Food Export Executive Director/CEO; Michelle Rogowski, Chief Operating Officer, Laura England, Deputy Director/Chief Communications Officer; Robert Lowe, CPA, Chief Financial Officer; Teresa Miller, Chief Program and Partnership Officer. Planned completion date for corrective action plan: December 31, 2023. If the U.S. Department of Agriculture has questions regarding this plan, please call Laura England at (215) 599-9738 or contact via email at lengland@foodexport.org.

View Audit 9730

Finding 7491 (2022-004)

None 2022

Mason County Board of Education

WV

The former treasurer has resigned and we are working to have the financial statements ready for audit and submission promptly.

View Audit 9711

Finding 7463 (2022-007)

Significant Deficiency 2022

Save the Michael's of the World

NY

(a) Comments with the finding and recommendation – The Organization agrees with the finding as well as the recommendation. Please see below for action taken. (b) Action taken – The Organization will formally document, in writing, pay rate authorizations for the two employees identified as a result o...

(a) Comments with the finding and recommendation – The Organization agrees with the finding as well as the recommendation. Please see below for action taken. (b) Action taken – The Organization will formally document, in writing, pay rate authorizations for the two employees identified as a result of audit testing. This documentation will include all pay rate increases awarded during the year ended December 31, 2022, noting both the approval of the employee and the respective manager and/or supervisor. This documentation will be maintained in each employee's respective personnel file to substantiate the employee's rate of pay for future reference.

View Audit 9629

Finding 7459 (2022-005)

Material Weakness 2022

The Methodist Home of Kentucky, Inc.

KY

Procurement, Suspension & Debarment § 200.317 § 200.326

Action Taken: The Home will update its purchasing policy to ensure the procurement standards in 2 CFR 200.317 – 200.326 are incorporated.

View Audit 9623

Finding 7458 (2022-004)

Material Weakness 2022

The Methodist Home of Kentucky, Inc.

KY

Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Action Taken: The Home will review and incorporate internal controls related to the written approval requirement to obtain written approval from the Office of Refugee Resettlement for the acquisition, construction or purchase of major capital improvements.

View Audit 9623 Questioned Costs: $1

Finding 7457 (2022-003)

Material Weakness 2022

The Methodist Home of Kentucky, Inc.

KY

Questioned Costs Allowable Costs / Cost Principles

Action Taken: The Home sought guidance from the Board of Child Care of the United Methodist Church and the Office of Refugee Resettlement to determine when/if costs are considered capital or operating for indirect allocation.

View Audit 9623 Questioned Costs: $1

Finding 7402 (2013-013)

Significant Deficiency 2022

City of Bessemer

AL

Reporting § 200.512

· Corrective Action Plan: The City has completed submitted its single audit reporting package for fiscal year September 30, 2022 as required by Rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement. The Finance Department understands the reporting requirement. The Finance Depar...

· Corrective Action Plan: The City has completed submitted its single audit reporting package for fiscal year September 30, 2022 as required by Rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement. The Finance Department understands the reporting requirement. The Finance Department will endeavor to close the City books in a timely manner to facilitate the completion of the annual financial statement audit to allow for the submission of the audit report as required by rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement.

View Audit 9543

Finding 7402 (2013-013)

Significant Deficiency 2022

City of Bessemer

AL

Reporting § 200.512

· Finance will staff its department back to pre-covid19 levels.

View Audit 9543

Finding 7402 (2013-013)

Significant Deficiency 2022

City of Bessemer

AL

Reporting § 200.512

· Finance will develop a formal calendar driven year-end books of accounting records closing. schedule with a six month after fiscal year end completion date (March 31).

View Audit 9543

Finding 7386 (2022-006)

Significant Deficiency 2022

Change, Inc.

MN

Questioned Costs Reporting Significant Deficiency

Infrequently, the Executive or Associate Director prepares and submits reports. As the organization’s report reviewer, the Executive Director submitted the report as preparer and reviewer. Going forward, the Executive Director will have the Associate Director or Business Director review any Executiv...

Infrequently, the Executive or Associate Director prepares and submits reports. As the organization’s report reviewer, the Executive Director submitted the report as preparer and reviewer. Going forward, the Executive Director will have the Associate Director or Business Director review any Executive Director prepared reports.

View Audit 9524

Finding 7385 (2022-004)

Material Weakness 2022

Change, Inc.

MN

Subrecipient Monitoring

We understand the requirement and will implement improved policies and procedures with subawards, if any, in the future.

View Audit 9524

Finding 7383 (2022-009)

Significant Deficiency 2022

Change, Inc.

MN

Allowable Costs / Cost Principles Cash Management Period of Performance

While our Human Resources Specialist position was filled in May 2021, we are still working to have sufficient HR and accounting staffing to meet our significant growth. Additional positions of Human Resources Manager and Controller will help reduce/eliminate these types of errors in the future.

View Audit 9524

Finding 7382 (2022-008)

Significant Deficiency 2022

Change, Inc.

MN

Allowable Costs / Cost Principles

We understand the requirement to approve invoices prior to payment and have controls in place to achieve this requirement. We will continue to strive for 100% compliance in this requirement.

View Audit 9524

Finding 7381 (2022-007)

Material Weakness 2022

Change, Inc.

MN

Questioned Costs Material Weakness Reporting

This was a finding on our most recent audit as well (2021-007). Throughout FY23, we worked with our FPO and the Department of Labor to better understand the requirement and have adjusted our procedure as required. All errors have been corrected as of December 31, 2022.

View Audit 9524

Finding 7380 (2022-005)

Significant Deficiency 2022

Change, Inc.

MN

Eligibility Significant Deficiency

We have developed an internal auditing process that includes a staff member external to the participant files reviews to ensure all participant eligibility forms are signed.

View Audit 9524

Finding 7379 (2022-003)

Material Weakness 2022

Change, Inc.

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.326

Our Associate Director, Business Director and Operations Director will attend procurement, suspension, and debarment training to better learn the 2 CFR sections 200.318 through 200.326. Upon training completion, the team will provide the Finance Committee of the Board of Directors suggested updates ...

Our Associate Director, Business Director and Operations Director will attend procurement, suspension, and debarment training to better learn the 2 CFR sections 200.318 through 200.326. Upon training completion, the team will provide the Finance Committee of the Board of Directors suggested updates to our current policy.

View Audit 9524

Finding 7378 (2022-001)

Significant Deficiency 2022

Washington County Memorial Hospital

MO

Subrecipient Monitoring Significant Deficiency

U.S. Department of Health and Human Services Washington County Memorial Hospital (“Hospital”) respectfully submits the following corrective action plan for the year ended August 31, 2022. Audit period: September 1, 2021 – August 31, 2022 The findings from the schedule of findings and questioned cos...

U.S. Department of Health and Human Services Washington County Memorial Hospital (“Hospital”) respectfully submits the following corrective action plan for the year ended August 31, 2022. Audit period: September 1, 2021 – August 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS— FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL PROGRAMS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022 – 001 Rural Communities Opioid Response Program-Implementation Recommendation: We recommend the Hospital implements agreements between the Hospital and any entities in which federal funding are awarded (passed through) to in order to make the respective program requirements understood. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Processes have been corrected over the course of the single audit and agreements with subrecipients have been executed. Name of the contact person responsible for corrective action: Debra Pratt, CFO. Planned completion date for corrective action plan: September 1, 2023 If the Department of Health and Human Services has questions regarding this plan, please call Debra Pratt, CFO at (573) 438 5451 Ext 771.

View Audit 9504

Finding 7375 (2022-002)

Significant Deficiency 2022

Gateway Accessible Housing Iii, Inc.

MO

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

Finding # 2022-002 Comments on the Finding and Each Recommendation Statement of condition #2022-002: The Corporation withdrew funds from the reserve for replacement in excess of actual costs incurred. Recommendation: Management should return $288 to the reserve for replacements. Action(s) taken ...

Finding # 2022-002 Comments on the Finding and Each Recommendation Statement of condition #2022-002: The Corporation withdrew funds from the reserve for replacement in excess of actual costs incurred. Recommendation: Management should return $288 to the reserve for replacements. Action(s) taken or planned on the finding: Agree. Management returned $288 to the reserve for replacements on July 28, 2023.

View Audit 9503 Questioned Costs: $1

Finding 7374 (2022-001)

Significant Deficiency 2022

Gateway Accessible Housing Iii, Inc.

MO

HUD Housing Programs Questioned Costs

Finding #2022-001 Comments on the Finding and Each Recommendation Statement of condition #2022-001: From the period of January 1, 2022 through December 31, 2022, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management s...

Finding #2022-001 Comments on the Finding and Each Recommendation Statement of condition #2022-001: From the period of January 1, 2022 through December 31, 2022, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD. Management should not pay any management fees until the executed Project Owner's/Management Agent's Certification (HUD-9839-B) is received. Action(s) taken or planned on the finding: Agree. Management received email correspondence from HUD on August 12, 2021 that stated the Agent is approved to take over management immediately and the Project Owner's/Management Agent's Certification (HUD-9839-B) would be retroactively effective. Management has continued to seek the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD.

View Audit 9503 Questioned Costs: $1

Finding 7352 (2022-002)

Significant Deficiency 2022

The Housing Collective, Inc.

CT

Questioned Costs Reporting Significant Deficiency

Finding No. 2022-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form an...

Finding No. 2022-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit period. The due date for the submission was September 30, 2023. The audit and reporting package were not submitted by the due date September 30, 2023. Statement of Concurrence or Nonconcurrence: The organization agrees with the audit finding. Corrective Action: The organization intends to become fully staffed in the Finance Department in order to conduct its financial tasks in a timely fashion. It also intends to have its Finance staff cross-trained to ensure required tasks are conducted in a timely fashion. A timeline has been established and activities have begun for the 2023 audit. This will ensure that the 2023 report is submitted within the timeframe required. Name of Contact Person: David Rich, Executive Director david@shworks.org 860-671-1715 Projected Completion Date: December 12, 2023, this corrective action has been completed and will be maintained.

View Audit 9499

Finding 7331 (2022-001)

Material Weakness 2022

The Housing Collective, Inc.

CT

Internal Control / Segregation of Duties Questioned Costs Material Weakness

Finding No. 2022-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2022, the Organization's accounting processes and internal controls over financial reporting were not functioning timely to s...

Finding No. 2022-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2022, the Organization's accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial information. The year end was not closed in accordance with the Organization's financial close policy. The books and records were not closed and finalized until many months after year end. Statement of Concurrence or Nonconcurrence: The organization agrees with the audit finding. Corrective Action: The organization intends to become fully staffed in the Finance area in order to conduct its financial tasks in a timely fashion. It also intends to have its Finance staff cross-trained to ensure required tasks are conducted in a timely fashion. This will ensure that the year-end was closed in accordance with the organization's financial close policy and repeated revisions will not be necessary. Name of Contact Person: David Rich, Executive Director david@shworks.org 860-671-1715 Projected Completion Date: December 12, 2023, this corrective action has been completed and will be maintained.

View Audit 9499

Finding 7310 (2022-001)

Material Weakness 2022

Young Men's Christian Association of Metropolitan Atlanta

GA

Questioned Costs Allowable Costs / Cost Principles

The Organization is in the process of addressing the findings identified. The following actions have been taken or are in process: • We have retained a certified public accountng firm (CPA firm) to develop appropriate infrastructure related to federal awards. • We are providing regular and periodic ...

The Organization is in the process of addressing the findings identified. The following actions have been taken or are in process: • We have retained a certified public accountng firm (CPA firm) to develop appropriate infrastructure related to federal awards. • We are providing regular and periodic training for staff in the actviies involved in our use of federal awards. • We are evaluating policy and procedures related to the administration of federal awards to achieve alignment with the federal regulations which we are subject to, including federal cost principles. • We are developing the proper procedures for documenting federal awards expenditures by the Organization. • We are evaluating and determining the impact and amount of possible disallowed costs subject to further inquiry together with any calculated disallowed costs which will be communicated with the funding agency and promptly returned. • We are collaborating with any funding agency on next steps to correct any potentual noncompliance. • We are documenting and recognizing reasonable alloca􀆟on of direct salaries & wages, and indirect costs, including administrative costs. • We are documenting the classification and application of direct salaries & wages, and indirect costs consistently among all applied grants and locations. • We have engaged a CPA firm to assist in determining the indirect cost rate that ultimately will be approved by our cognizant federal agency. • We are redesigning staffing structure to a) support proper grant administration, b) ensure required documentation is maintained, and c) practie diligent oversight of expenditures and reporting. • Finance and Accounting personnel, in addition to program administration staff, will review expenditures on federal awards, including supporting documentation, before expenses are submited to grantors.

View Audit 9485 Questioned Costs: $1

Corrective Action Plans

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