Corrective Action Plans

Finding 20414 (2022-002)

Significant Deficiency 2022

CO

Procurement, Suspension & Debarment

CEF will review their internal processes and procedures in order to ensure appropriate documentation is maintained for purchasing related to federal programs.

View Audit 27335

Finding 20413 (2022-002)

Material Weakness 2022

North East Community Action Corporation and Subsidiaries

MO

Questioned Costs Allowable Costs / Cost Principles Eligibility

2022-002 Noncompliance;Activities Allowed/Unallowed; Allowable Costs/Activities; Eligibility A. Comments on Findings and Recommendations: We concur with the auditor?s suggestions regarding lack of controls and adequate supporting documentation over gift cards and attribute the deficiencies to ...

2022-002 Noncompliance;Activities Allowed/Unallowed; Allowable Costs/Activities; Eligibility A. Comments on Findings and Recommendations: We concur with the auditor?s suggestions regarding lack of controls and adequate supporting documentation over gift cards and attribute the deficiencies to an error in determination of gift cards and proper treatment, as a result of turnover in program management. B. Actions Taken or Planned: Current management continues to evaluate process and procedures to ensure accurate recording, tracking, reporting and monitoring of program expenses, in order to provide adequate documentation to support compliance with grant requirements . Changes have been initiated to improve processes and documentation over assistance payments, including gift cards. Anticipated completion date: In Process Contact information for this finding: Vicky Pritchett, Finance Director, 573-324-2231

View Audit 26264 Questioned Costs: $1

Finding 20412 (2022-003)

None 2022

Western Seminary

OR

Reporting Questioned Costs Student Financial Aid

Incorrect and Late Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: Upon the current finding of incorrect enrollment reporting to NSLDS, the Western Seminary Financial Aid office will seek to make three changes to its operational practices; integrating NSL...

Incorrect and Late Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: Upon the current finding of incorrect enrollment reporting to NSLDS, the Western Seminary Financial Aid office will seek to make three changes to its operational practices; integrating NSLDS reporting into a master calendar, institute standard practices in pulling withdraw data and create a training emphasis around proper withdraw practices. Person Responsible for Corrective Action Plan: Matthew Jolley, Director of Financial Aid Anticipated Date of Completion: 06/2023

View Audit 25878

Finding 20411 (2022-002)

Significant Deficiency 2022

Western Seminary

OR

Questioned Costs Student Financial Aid Significant Deficiency

Return of Title IV (R2T4) Calculations Planned Corrective Action: Upon the current finding of deficient Return of Title IV practices, the Western Seminary Financial Aid office will seek to make three substantial changes to its operational practices, integrate a master calendar integrating processing...

Return of Title IV (R2T4) Calculations Planned Corrective Action: Upon the current finding of deficient Return of Title IV practices, the Western Seminary Financial Aid office will seek to make three substantial changes to its operational practices, integrate a master calendar integrating processing R2T4, institute standard practices in pulling withdraw data and create a training emphasis around R2T4. First, the Western Seminary Financial Aid Office will see to institute and integrate a Financial Aid Master calendar. This calendar will dictate when withdraw (0-credit) reports will be pulled for an evaluation to assess if a Return to Title IV is necessary. Secondly, the Financial Aid office will implement a standard procedure where the date of last participation is pulled from within the WISE system. The last date of participation data standard will be recorded and updated in the FA Policy and Procedures manual. Thirdly, the Financial Aid office will emphasize training on R2T4 with Attain consulting. Person Responsible for Corrective Action Plan: Matthew Jolley, Director of Financial Aid Anticipated Date of Completion: 06/2023

View Audit 25878 Questioned Costs: $1

Finding 20406 (2022-005)

Material Weakness 2022

Landmann-Jungman Memorial Hospital, Inc.

SD

Special Tests & Provisions Questioned Costs Subrecipient Monitoring § 200.303

Finding 2022-005 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: UMH did set aside a reserve amount within a saving account; however, the funds were not segregated in a separat...

Finding 2022-005 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: UMH did set aside a reserve amount within a saving account; however, the funds were not segregated in a separate bookkeeping account or bank account. Additionally, UMH entered into three debt arrangements during the fiscal year with a financial institution without obtaining prior written consent from the agency. Responsible Individuals: Melissa Gale, CEO; Erin Odens, CFO Corrective Action Plan: LJMH will have the USDA reserve money segregated as a separate line item in the financials. LJMH did submit proper information to the USDA for the three loans that were entered into without consent and USDA did reply back with post-loan approval concurrence. Future loans will be approved through the USDA prior to entering into them. Anticipated Completion Date: March 1, 2023

View Audit 24965

Finding 20405 (2022-004)

Significant Deficiency 2022

Landmann-Jungman Memorial Hospital, Inc.

SD

Questioned Costs Reporting Significant Deficiency § 200.303

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: Audited financial statements were submitted to USDA prior to review and approval from Board of Directors. Resp...

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: Audited financial statements were submitted to USDA prior to review and approval from Board of Directors. Responsible Individuals: Melissa Gale, CEO; Erin Odens, CFO Corrective Action Plan: For the current year a waiver was obtained from the USDA acknowledging that the financial statements were not approved from Board of Directors. Going forward the audit will need to be completed and approved by the Board of Directors prior to submission to the USDA. Anticipated Completion Date: February 1, 2023

View Audit 24965

Finding 20404 (2022-001)

Significant Deficiency 2022

Yolo County Transportation District

CA

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Cash Management § 200.303

Federal Grantor: US Department of Transportation, Federal Transit Administration, Federal Transit Formula Grants, Direct Award, All Award under Assistance List (AL) Number 20.507 Effect: Expenses were misallocated to individual routes and purposes, resulting in an overclaim of Woodland preventative ...

Federal Grantor: US Department of Transportation, Federal Transit Administration, Federal Transit Formula Grants, Direct Award, All Award under Assistance List (AL) Number 20.507 Effect: Expenses were misallocated to individual routes and purposes, resulting in an overclaim of Woodland preventative maintenance expenses of $12,268 under grant CA-2022-204. Auditor Recommendation: We recommend the District develop written procedures for allocating expenses to routes and purposes used to claim expenses under federal grants, including what data should be input into the allocation spreadsheet, the formulas used to allocate each type of expense to routes, which expenses should be allocated to each route and purpose (operating, preventive maintenance, etc.) and which expenses may not be allocated to certain routes and purposes. A summary tab should be added to the spreadsheet to sum amounts for each route computed on separate tabs on the spreadsheet to make it easier to reconcile total operating expenses, preventive maintenance, insurance, communications and other expenses to the general ledger. The District should also contact the FTA to discuss how to address the $12,268 amount overclaimed. YCTD Contact Person Responsible for the Corrective Action: Leo Levenson, Inteirm CFO, Llevenson@yctd.org. Management Response and Corrective Action Plan: YCTD concurs with the finding and recommendation. YCTD has already contacted the FTA regional office and followed their guidance on how to return the $12,268 amount overclaimed. YCTD will formalize new written procedures and summary spreadsheet tabs as recommended by the auditor, with a target date for completion of March 31, 2023.

View Audit 24662

Finding 20403 (2022-003)

Significant Deficiency 2022

Rockford Metropolitan Exposition, Auditorium and Office Building Autho

IL

See Corrective Action Plan

View Audit 17968

Finding 20402 (2022-002)

Significant Deficiency 2022

Rockford Metropolitan Exposition, Auditorium and Office Building Autho

IL

See Corrective Action Plan

View Audit 17968

Finding 20401 (2022-002)

None 2022

Minnehaha County Supportive Housing, Inc.

MN

Questioned Costs HUD Housing Programs

MINNEHAHA COUNTY SUPPORTIVE HOUSING, INC. HUD PROJECT NO. 091-EE005 CORRECTIVE ACTION PLAN (CONTINUED) YEAR ENDED DECEMBER 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Minnehaha County Supportive Housing, Inc. respectfully submits the following c...

MINNEHAHA COUNTY SUPPORTIVE HOUSING, INC. HUD PROJECT NO. 091-EE005 CORRECTIVE ACTION PLAN (CONTINUED) YEAR ENDED DECEMBER 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Minnehaha County Supportive Housing, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-002: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 In 1 of 25 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.

View Audit 20226 Questioned Costs: $1

Finding 20400 (2022-001)

None 2022

Minnehaha County Supportive Housing, Inc.

MN

Questioned Costs HUD Housing Programs

MINNEHAHA COUNTY SUPPORTIVE HOUSING, INC. HUD PROJECT NO. 091-EE005 CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Minnehaha County Supportive Housing, Inc. respectfully submits the following...

MINNEHAHA COUNTY SUPPORTIVE HOUSING, INC. HUD PROJECT NO. 091-EE005 CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Minnehaha County Supportive Housing, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 The Project's security deposit liability account was underfunded at December 31, 2022. Recommendation: The Project should carefully review the statement of financial position to make sure the security deposit liability account is funded. Action Taken: The Project agrees with the finding. Management will be reminded to review the tenant security deposit cash balance versus the security deposit liability balance on a monthly basis. This finding was corrected in February 2023. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.

View Audit 20226

Finding 20398 (2022-004)

None 2022

Housing and Redevelopment Authority of the City of Worthington

MN

Internal Control / Segregation of Duties

Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The HRA will re-inspect all failed inspections. Official Responsible for Ensuring CAP: Randy Thompson, Executive Director, is the official responsible for ensuring...

Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The HRA will re-inspect all failed inspections. Official Responsible for Ensuring CAP: Randy Thompson, Executive Director, is the official responsible for ensuring corrective action. Planned Completion Date for CAP: The planned completion date is December 31, 2023. Plan to Monitor Completion of CAP: The Board will be monitoring this corrective action plan and believes the Executive Director will remedy this finding. Randy Thompson Executive Director

View Audit 19208

Finding 20394 (2022-003)

None 2022

Housing and Redevelopment Authority of the City of Worthington

MN

HUD Housing Programs

Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The HRA will complete the depository agreements. Official Responsible for Ensuring CAP: Randy Thompson, Executive Director, is the official responsible for ensurin...

Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The HRA will complete the depository agreements. Official Responsible for Ensuring CAP: Randy Thompson, Executive Director, is the official responsible for ensuring corrective action. Planned Completion Date for CAP: The planned completion date is December 31, 2023. Plan to Monitor Completion of CAP: The Board will be monitoring this corrective action plan and believes the Executive Director will remedy this finding. Randy Thompson Executive Director

View Audit 19208

Finding 20393 (2022-002)

None 2022

Housing and Redevelopment Authority of the City of Worthington

MN

HUD Housing Programs Internal Control / Segregation of Duties

Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The HRA will monitor claims approvals going forward. Official Responsible for Ensuring CAP: Randy Thompson, Executive Director, is the official responsible for ens...

Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The HRA will monitor claims approvals going forward. Official Responsible for Ensuring CAP: Randy Thompson, Executive Director, is the official responsible for ensuring corrective action. Planned Completion Date for CAP: The planned completion date is December 31, 2023. Plan to Monitor Completion of CAP: The Board will be monitoring this corrective action plan and believes the Executive Director will remedy this finding. Randy Thompson Executive Director

View Audit 19208

Finding 20392 (2022-004)

Material Weakness 2022

Wickenburg Community Hospital

AZ

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Hospital did not properly include 340B reve...

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Hospital did not properly include 340B revenues and final audit adjustments in net patient service revenue. In addition, the Hospital did not properly report payor categories for quarters in which the net patient service revenues were negative. Responsible Individuals: Patti Clavette, Chief Financial Officer; Jackie Lundblad, Chief Executive Officer Corrective Action Plan: Management will modify the lost revenue reported on future reports, if any, to reflect an accurate total lost revenue amount. In addition, a formal review and approval process will be implemented to ensure calculations are in accordance with applicable requirements and a member of management will be identified to review all reporting requirements for federal grants and awards to ensure the Hospital is in compliance with the requirements. Anticipated Completion Date: September 30, 2023

View Audit 21564

Finding 20391 (2022-006)

Significant Deficiency 2022

Wickenburg Community Hospital

AZ

Questioned Costs Allowable Costs / Cost Principles Cash Management

Finding 2022-006 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Compliance Requirement: Allowable Costs Finding Summary: Management calculated the applicant?s contribution as 25% of the funds requested ...

Finding 2022-006 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Compliance Requirement: Allowable Costs Finding Summary: Management calculated the applicant?s contribution as 25% of the funds requested for reimbursements instead of first applying the full contribution to the requested reimbursement. Responsible Individuals: Patti Clavette, Chief Financial Officer; Jackie Lundblad, Chief Executive Officer Corrective Action Plan: Management will properly adjust subsequent requests for reimbursement under the grant agreement for the remaining portion of the applicant?s contribution. In addition, management will evaluate controls in place to ensure conditions of future grants are met in order to prevent further noncompliance or question costs. Anticipated Completion Date: September 30, 2023

View Audit 21564 Questioned Costs: $1

Finding 20389 (2022-005)

Significant Deficiency 2022

Wickenburg Community Hospital

AZ

Questioned Costs Student Financial Aid Subrecipient Monitoring

Finding 2022-005 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Compliance Requirement: Reporting Finding Summary: Management was unaware of the requirement to submit the annual proposed budget to the R...

Finding 2022-005 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Compliance Requirement: Reporting Finding Summary: Management was unaware of the requirement to submit the annual proposed budget to the Rural Development Area Office within 30 days of each year end. The Hospital approves the budget annually. However, the budget is not submitted to USDA. Responsible Individuals: Patti Clavette, Chief Financial Officer; Jackie Lundblad, Chief Executive Officer Corrective Action Plan: Management will put a process in place to ensure the approved budget is submitted to USDA within 30 days of year end. Anticipated Completion Date: December 31, 2023

View Audit 21564

Finding 20384 (2022-004)

Material Weakness 2022

Morris Area Public School 2769

MN

Allowable Costs / Cost Principles Questioned Costs Material Weakness

Finding Summary: During the course of our engagement, we noted instances where documentation was not retained supporting payroll expenditures and invoices were paid in an incorrect amount that was charged to the federal Child Nutrition Cluster program. Responsible Individuals: Shane Monson, Superint...

Finding Summary: During the course of our engagement, we noted instances where documentation was not retained supporting payroll expenditures and invoices were paid in an incorrect amount that was charged to the federal Child Nutrition Cluster program. Responsible Individuals: Shane Monson, Superintendent. Corrective Action Plan: The District will review and strengthen the controls surrounding the review and approval of allowable costs to ensure they are supported, approved of, and calculations are accurate. Anticipated Completion Date: June 30, 2023

View Audit 20655

Finding 20381 (2022-001)

Significant Deficiency 2022

Tri-County Community Health Council, Inc. (d/b/a Commwell Health)

NC

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN November 4, 2022 Health Resources and Services Administration Tri-County Community Health Council, Inc. (d/b/a CommWell Health) respectfully submits the following corrective action plan for the year ended March 31, 2022. _______________________________________________________...

CORRECTIVE ACTION PLAN November 4, 2022 Health Resources and Services Administration Tri-County Community Health Council, Inc. (d/b/a CommWell Health) respectfully submits the following corrective action plan for the year ended March 31, 2022. ____________________________________________________________________________________ CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: March 31, 2022 The findings from the March 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS ? FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, COVID-19 Health Centers Program Cluster (Assistance listing number 93.224/93.527) Finding 2022-001 - Special Tests and Provisions SIGNIFICANT DEFICIENCY Recommendation We recommend that proper training be given to employees at registration to ensure that the sliding fee discounts be monitored and reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee scale. In addition, management should conduct internal audits to ensure the sliding fee is calculated properly. Action Taken CommWell Health concurs with the recommendation and has designed a series of enhancements to existing registration orientation and ongoing training. Additional training time will be dedicated with current front desk registration colleagues to ensure that they can determine household income from the documentation given to them by patients. This education will be completed by December 31, 2022. New hire orientation training will include a thorough review of the Front Desk Handbook and slide fee procedures. Post-test will be given to each front desk colleague upon completion of education. Scores of at least 90% will required or training and testing will be repeated. In addition, CommWell Health is moving to a new electronic health record (EHR), EPIC, beginning November 7, 2022. This system has much better controls built in to help ensure that slide fee is documented correctly. EPIC also does not have many of the system limitations our previous EHR had. Audits of 100% of slide fee records will be done every day by designated colleagues to ensure slide fee documentation is correct. Supervisors will review daily audit findings and ensure additional training is given accordingly. Corrective action will be taken on any errors noted during audits. Finance staff will conduct random internal audits of slide fee records each month to evaluate for compliance with applicable requirements. Results of internal audits will be reviewed monthly in Utilization Review Committee. If the Health Resources and Services Administration has questions regarding this plan, please call Cheryl Stanley, Chief Financial Officer, at 910-567-7008.

View Audit 20022

Finding 20379 (2022-001)

Significant Deficiency 2022

Junior Achievement of Arizona, Inc.

AZ

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

Management has implemented procedures to verify that the expenditures that are requested for reimbursement are not duplicated and are allowable under the Uniform Guidance. Review procedures have been added to help ensure that only allowable salaries expenses are included in reimbursement requests an...

Management has implemented procedures to verify that the expenditures that are requested for reimbursement are not duplicated and are allowable under the Uniform Guidance. Review procedures have been added to help ensure that only allowable salaries expenses are included in reimbursement requests and that all voided checks are omitted.

View Audit 19855 Questioned Costs: $1

Finding 20378 (2022-002)

Significant Deficiency 2022

Housing Authority of the Township of Neptune

NJ

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.423 § 200.438 § 200.473

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Public and Indian Housing Program to ensure that established internal control policies are being followed on a timely basis. Bart Cook,...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Public and Indian Housing Program to ensure that established internal control policies are being followed on a timely basis. Bart Cook, Executive Director, is responsible for implementing this corrective action by September 30, 2023.

View Audit 19315 Questioned Costs: $1

Finding 20377 (2022-001)

Significant Deficiency 2022

Peacehealth Networks

WA

Matching / Level of Effort / Earmarking Questioned Costs Allowable Costs / Cost Principles § 200.303

As noted within the portal filing summary for the general reporting Period 1, the Corporation?s consolidated lost revenue totaled $141,363,926. Payments from the PRF for Period 1 totaled $53,982,121 for the consolidated parent and $14,810,675 for St. John?s Medical Center Period 2 targeted report. A...

As noted within the portal filing summary for the general reporting Period 1, the Corporation?s consolidated lost revenue totaled $141,363,926. Payments from the PRF for Period 1 totaled $53,982,121 for the consolidated parent and $14,810,675 for St. John?s Medical Center Period 2 targeted report. As a result, there were sufficient qualifying lost revenues to receive and earn all PRF funds received, regardless of the reporting error identified and described in the ?condition found? section above. Therefore, management believes no repayment of PRF funds received would be required. Management is implementing a process to add additional review steps prior to finalizing future reporting submissions.

View Audit 19419

Finding 20376 (2022-004)

Material Weakness 2022

The Be Kind People Project Foundation

AZ

Reporting Material Weakness Matching / Level of Effort / Earmarking

2022 ? 004 Material Weakness in Internal Control over Compliance with Preparation of Schedule of Expenditures of Federal Awards Condition: The Organization does not have an internal control system designed to provide for the preparation of the Schedule. The Schedule was not reviewed and required ad...

2022 ? 004 Material Weakness in Internal Control over Compliance with Preparation of Schedule of Expenditures of Federal Awards Condition: The Organization does not have an internal control system designed to provide for the preparation of the Schedule. The Schedule was not reviewed and required adjustments. Cause: The Organization had turnover and limited staffing available. Management?s Response and Corrective Action Plan: The organization was unprepared for the first time performing a single audit. Also, the information that was needed was issued later than optimal by the government for the reporting requirements. However, now that there is an understanding of the process, the schedule will be monitored monthly. The more consistent staffing will provide a better flow of communication with the approval process. The YTD schedules will be presented at quarterly Board Finance Committee meetings. Responsible Individuals: ? Accountability for understanding and management of the entire process ? Marcia Meyer, CEO ? Preparation of regular schedules during year ? Jennie Myers ? Preparation of quarterly schedule updates ? Jennie Myers ? Approval of quarterly schedules and presentation to Finance Committee ? Marcia Meyer (approval) and Jennie Myers ? Preparation of annual schedule in advance of the audit ? Jennie Myers ? Approval of annual schedule before submitting for audit ? Marcia Meyer Anticipated Completion Date: This will be implemented immediately and will be up to date by June 2023.

View Audit 19100

Finding 20375 (2022-003)

Material Weakness 2022

The Be Kind People Project Foundation

AZ

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking § 200.303

2022-003 Material Weakness in Internal Control over Compliance with Activities Allowed or Unallowed and Allowable Costs/ Cost Principles Condition: The Organization did not retain the required documentation to support the review of expenditures. Cause: The Organization had turnover and limited st...

2022-003 Material Weakness in Internal Control over Compliance with Activities Allowed or Unallowed and Allowable Costs/ Cost Principles Condition: The Organization did not retain the required documentation to support the review of expenditures. Cause: The Organization had turnover and limited staffing available. Management?s Response and Corrective Action Plan: Changing the personnel involved has solved much of the problem, also the full awareness of what needs to be retained has also been explained to management. If/ when funds from federal sources are used, those expenditures will be reviewed monthly. Specifically, this will mean: ? Maintain EIDL-sourced funds in separate bank/ account. ? Have single authorization for any movement/ usage of funds in EIDL account. ? If/when funds from EIDL are used, have a written statement for purpose and documentation produced for use at the time of request. Responsible Individuals: ? Maintain separate account ? Marcia Meyer, CEO, in conjunction with Board Finance Committee ? Authorization for use of funds ? Marcia Meyer ? Maintenance of records for use ? JC Thompson ? Confirmation with use of funds per allowable uses per national guidelines ? Jennie Myers ? Reporting on monthly finance report ? Jennie Myers Anticipated Completion Date: This process is underway and will be visible at the fiscal year-end audit in June 2023.

View Audit 19100

Finding 20360 (2022-004)

Significant Deficiency 2022

Joseph's House and Shelter, Inc.

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding 2022-004 ? Allowable Costs/Cost Principles--Significant Deficiency Recommendation: The Organization should put in place policies and procedures necessary to maintain detailed contemporaneous documentation supporting the allocation of payroll and related expenses to individual programs in a...

Finding 2022-004 ? Allowable Costs/Cost Principles--Significant Deficiency Recommendation: The Organization should put in place policies and procedures necessary to maintain detailed contemporaneous documentation supporting the allocation of payroll and related expenses to individual programs in a manner that accurately reflects the work performed. Views of Responsible Officials and Planned Corrective Actions: The Executive Director worked with the Director of Grants and Finance to review and revise the agency?s accounting policies and procures. To ensure proper oversight, all procedures and reports will be reviewed by the Board?s Finance Committee, followed by a final review and approval of the Full Board of Directors of Joseph?s House & Shelter. One project of note was a collaborative effort undertaken by the Executive Director, a new Director of HR and Administration, the Human Resources Manager, and the Director of Grants and Finance to roll out a more detailed time keeping system that is used to track employee time spent per program. This data is then subsequently directly coded and uploaded into the accounting software. This process ensures on an ongoing basis that the allocation of payroll and related expenses will accurately reflect the work being performed and has significantly improved timely and precise grant claims. This was implemented in Q2 2023.

View Audit 18957

Corrective Action Plans

Filters