Corrective Action Plans

Finding 19967 (2022-002)

Material Weakness 2022

City of Richmond

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Emily Palmer, Controller Contact Phone Number: 765-983-7218 Views of Responsible Official: We concur with the finding. Description of Corrective Action: After the 2022 Exit Conference the City Controller met with the Assistant City A...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Emily Palmer, Controller Contact Phone Number: 765-983-7218 Views of Responsible Official: We concur with the finding. Description of Corrective Action: After the 2022 Exit Conference the City Controller met with the Assistant City Attorney and Purchasing Manager the decision was made to include a suspension and debarment clause into our federal contracts going forward. The City?s contract request form has been updated to include a check box to be marked when an employee is requesting a contract utilizing federally awarded dollars. Anticipated Completion Date: January 3, 2023

View Audit 18421

Finding 19965 (2022-001)

Material Weakness 2022

City of Richmond

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Emily Palmer, Controller Contact Phone Number: 765-983-7218 Views of Responsible Official: We concur with the finding. Description of Corrective Action: After the 2022 Exit Conference the City Controller met with the Assistant City A...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Emily Palmer, Controller Contact Phone Number: 765-983-7218 Views of Responsible Official: We concur with the finding. Description of Corrective Action: After the 2022 Exit Conference the City Controller met with the Assistant City Attorney and Purchasing Manager the decision was made to include a suspension and debarment clause into our federal contracts going forward. The City?s contract request form has been updated to include a check box to be marked when an employee is requesting a contract utilizing federally awarded dollars. Anticipated Completion Date: January 3, 2023

View Audit 18421

Finding 19962 (2022-002)

Significant Deficiency 2022

Lodi School District

WI

Reporting Internal Control / Segregation of Duties

Significant Deficiency 2022-002 Financial Reporting for Federal and State Assistance Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial rep...

Significant Deficiency 2022-002 Financial Reporting for Federal and State Assistance Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports. Anticipated Completion Date ? This action will be ongoing.

View Audit 18331

Finding 19961 (2022-001)

Significant Deficiency 2022

Special Olympics Ohio INC

OH

Procurement, Suspension & Debarment Significant Deficiency

CORRECTIVE ACTION PLAN 2022-001: Procurement Policy Special OlyUJpics Ohio Response: The Organization agrees with the finding and will develop a separate procurement policy for use with all federal award expenditures that contains the specific requirements by the Uniform Guidance. Scott Dodson, Chie...

CORRECTIVE ACTION PLAN 2022-001: Procurement Policy Special OlyUJpics Ohio Response: The Organization agrees with the finding and will develop a separate procurement policy for use with all federal award expenditures that contains the specific requirements by the Uniform Guidance. Scott Dodson, Chief Financial Officer, will oversee the implementation of this new policy by September 30, 2023.

View Audit 18280

Finding 19960 (2022-001)

Significant Deficiency 2022

The Richstone Center, Inc.

CA

Matching / Level of Effort / Earmarking Questioned Costs Cash Management

2022-001 Recommendation: Review the personnel files annually and verify that performance evaluations have been completed. Action Taken: We concur with the recommendation. HR Manager reviewed all personnel files on 02/28/2023, to confirm that all annual reviews were completed. Our...

2022-001 Recommendation: Review the personnel files annually and verify that performance evaluations have been completed. Action Taken: We concur with the recommendation. HR Manager reviewed all personnel files on 02/28/2023, to confirm that all annual reviews were completed. Our Paychex documentation management system is also in place to keep track of when reviews are due.

View Audit 18211

Finding 19955 (2022-001)

Significant Deficiency 2022

Indiana Economic Development Corporation

IN

Matching / Level of Effort / Earmarking Subrecipient Monitoring Reporting

Recommendation: The auditor recommended we review if any past due reports need completed and respond accordingly. The auditor also recommended implementing policies to ensure our awareness and compliance with necessary reporting requirements. Views of Responsible Officials and Planned Corrective ...

Recommendation: The auditor recommended we review if any past due reports need completed and respond accordingly. The auditor also recommended implementing policies to ensure our awareness and compliance with necessary reporting requirements. Views of Responsible Officials and Planned Corrective Action: The IEDC agrees with the recommendation and plans to have the corrective action implemented by March 31, 2023 The IEDC acknowledges the noncompliance with the Federal Funding Accountability and Transparency Act (FFATA) for fiscal year 2022. It should be noted, that while the IEDC concurs with the finding, the finding does not impact expenditures of the federal award and will be quickly remedied. The IEDC has the following plan for corrective action and ongoing monitoring to ensure compliance on an ongoing basis: 1. Immediate corrective action is being taken, in that all required reports on open grants for FFATA will be completed on a retroactive basis no later than March 15, 2023. 2. In addition, this reporting is now a required step when a new grant is received and a sub-award is made over the reporting threshold. 3. In order to ensure overall reporting compliance, the IEDC is hiring a qualified outside public accounting firm to advise annually on new reporting requirements related to any of its grant programs. This contract will be in place by March 31, 2023.

View Audit 18059

Finding 19952 (2022-002)

Material Weakness 2022

New Community Employment Services Corporation

NJ

Cash Management Questioned Costs Material Weakness

Finding Number - 2022-002 Planned Corrective Action - Internal controls have been strengthened to facilitate timely disbursement of student aid funds. Anticipated Completion Date - Complete Responsible Contact Person - Elizabeth Mbakaya, CFO of New Community Corporation (Managing Agent)

View Audit 17944

Finding 19949 (2022-003)

Significant Deficiency 2022

New Community Employment Services Corporation

NJ

Reporting Questioned Costs Significant Deficiency § 200.512

Finding Number - 2022-003 Planned Corrective Action - The auditor certification wasn?t provided timely. Internal controls have been strengthened to ensure timely filings of the reports. Anticipated Completion Date - Complete Responsible Contact Person - Elizabeth Mbakaya, CFO of New Community Cor...

Finding Number - 2022-003 Planned Corrective Action - The auditor certification wasn?t provided timely. Internal controls have been strengthened to ensure timely filings of the reports. Anticipated Completion Date - Complete Responsible Contact Person - Elizabeth Mbakaya, CFO of New Community Corporation (Managing Agent)

View Audit 17944

Finding 19948 (2022-001)

None 2022

New Community Employment Services Corporation

NJ

Reporting Internal Control / Segregation of Duties Questioned Costs

Finding Number - 2022-001 Planned Corrective Action - Internal controls have been strengthened to ensure timely filings of the reports. Anticipated Completion Date - Complete Responsible Contact Person - Elizabeth Mbakaya, CFO of New Community Corporation (Managing Agent)

View Audit 17944

Finding 19947 (2022-001)

Significant Deficiency 2022

The Housing Authority of the City of Trenton

NJ

Procurement, Suspension & Debarment HUD Housing Programs

Finding 2022-001 ? Procurement/ Verification Against Contractor Suspension or Debarment The Authority will search the EPLS for prospective contractors prior to awarding contracts and retain documentation of the searches, or attain certification against suspension and debarment from the prospective ...

Finding 2022-001 ? Procurement/ Verification Against Contractor Suspension or Debarment The Authority will search the EPLS for prospective contractors prior to awarding contracts and retain documentation of the searches, or attain certification against suspension and debarment from the prospective contractors. The Authority?s Executive Director, Jelani Garrett, has assumed the responsibility of executing this corrective action as of September 1, 2023.

View Audit 17842

Finding 19944 (2022-002)

Material Weakness 2022

City of Malvern

IA

Internal Control / Segregation of Duties

We will continue to review our procedures and implement controls when possible.

View Audit 23556

Finding 19943 (2022-005)

Material Weakness 2022

Floyd County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2022-005 Contact Person: Donald Lopp, Director of Operations and Planning Contact Phone Number: (812) 948.4110 Views of Responsible Official: Corrective Action As Director of Operations and Planning, the American Rescue Plan quarterly reports are submitted through the office. During the audi...

FINDING 2022-005 Contact Person: Donald Lopp, Director of Operations and Planning Contact Phone Number: (812) 948.4110 Views of Responsible Official: Corrective Action As Director of Operations and Planning, the American Rescue Plan quarterly reports are submitted through the office. During the audit, it appears eight of the ten audit items had the correct cumulative expenditure but those figures were not also applied to the current quarter expenditures. The US Treasury portal will not allow for the submission of the quarterly report unless the cumulative obligations and expenditures match. Description of Corrective Action Plan: Prior to submission, quarterly reports will be printed and reviewed by secondary staff in Office to review submission correctness. Anticipated Completion Date: This method will be instituted at the July 2023 quarterly report submission.

View Audit 23517

Finding 19942 (2022-001)

Significant Deficiency 2022

Aids Resource Foundation for Children, Inc. and Affiliate

NJ

Reporting

CORRECTIVE ACTION PLAN 2 CFR ? 200.511(c) AIDS Resource Foundation for Children, Inc. and Affiliate June 30, 2022 Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 We plan on starting the June 2023 audit by December 1, 2023 which shou...

CORRECTIVE ACTION PLAN 2 CFR ? 200.511(c) AIDS Resource Foundation for Children, Inc. and Affiliate June 30, 2022 Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 We plan on starting the June 2023 audit by December 1, 2023 which should give us enough time to complete the Uniform Guidance audit by March 31, 2024. October 2023 Executive Director

View Audit 23501

Finding 19935 (2022-002)

Material Weakness 2022

Dover City School District

OH

School Nutrition Programs Eligibility Program Income

The income verification process has been reviewed the Director of Food Service. She understands that the verification must be an official document of earnings (i.e. paystub).

View Audit 23482

Finding 19934 (2022-001)

Material Weakness 2022

Dover City School District

OH

Procurement, Suspension & Debarment

The district implemented this policy in response to the finding in the 2021 audit. The (2021) audit was not complete until fall of 2022 and, as such, resulted in a duplicate comment.

View Audit 23482

Finding 19932 (2022-001)

Significant Deficiency 2022

Independent Living Horizons Four, Inc.

GA

Questioned Costs HUD Housing Programs Reporting

Finding 2022-001 Section 811 Supportive Housing for Persons with Disabilities CFDA 14.181 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Action T...

Finding 2022-001 Section 811 Supportive Housing for Persons with Disabilities CFDA 14.181 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Action Taken: The Project transferred the surplus cash funds to the residual receipts account on September 15, 2022. If the U.S. Department of Housing and Urban Development has questions regarding the plan, please call me at 706-823-8505. Sincerely, /s/ Dennis B. Skelley Dennis B. Skelley, President/CEO

View Audit 23476 Questioned Costs: $1

Finding 19931 (2022-001)

Material Weakness 2022

M.c. Preparatory School of Wisconsin, Inc.

WI

Cash Management Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN January 24, 2023 M.C. College Preparatory School of Wisconsin, Inc. respectfully submits the following corrective action plan for the year ended June 30,2022. Walkowicz, Boczkiewicz & Co., S.C. 1800 East Main Street, Suite 100 Waukesha, WI 53186 Audit period: June 30, 2022 The...

CORRECTIVE ACTION PLAN January 24, 2023 M.C. College Preparatory School of Wisconsin, Inc. respectfully submits the following corrective action plan for the year ended June 30,2022. Walkowicz, Boczkiewicz & Co., S.C. 1800 East Main Street, Suite 100 Waukesha, WI 53186 Audit period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF EDUCATION MATERIAL WEAKNESS 2022-1 Elementary and Secondary School Emergency Relief Fund - COVID 19 ? CFDA No. 84.425D Condition: Claims are not reviewed by management prior to requesting reimbursement. Criteria: Internal controls should be in place to ensure the claims are reviewed prior to requesting reimbursement. Auditor?s recommendation: Internal controls procedures should be established to ensure the claims are properly completed prior to requesting reimbursement. Action Taken: M.C. College Preparatory School of Wisconsin, Inc.?s current procedures controlling the qualification, classification, and documentation of grant claims will be augmented by adding the following requirement of a formal review and recorded acknowledgment by the CEO of each claim prior to submission. ?Final Review and Approval: All claims and documentation will be compiled by the CFO into a final submission package and presented to the CEO for final approval prior to submitting the claim to the appropriate agency. A record of such approval should be maintained in the permanent file for the claim.? If the Department of Education has questions regarding this plan, please call me at 414-264-6000. Sincerely yours, Robert Rauh Chief Education Officer

View Audit 23458

Finding 19927 (2022-010)

Material Weakness 2022

Safford Unified School District No. 1

AZ

Equipment & Real Property Management

Federal Agency: U.S. Department of Education Federal Program Name: Elementary and Secondary School Emergency Relief Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Federal Award Identification Number and Year: Not applicable Pass-Through Agency: Arizona Department of Education Pass-Through...

Federal Agency: U.S. Department of Education Federal Program Name: Elementary and Secondary School Emergency Relief Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Federal Award Identification Number and Year: Not applicable Pass-Through Agency: Arizona Department of Education Pass-Through Number(s): ADE-070121-04, S425D200003, S425D210003 Repeat Finding: No Award Period: July 1, 2021 through June 30, 2022 2022-010 Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance (Modified Opinion) Condition: During our testing, we noted the District did not have adequate internal controls designed to ensure physical inventory procedures were being performed and assets were properly identified within the property records. Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of equipment and real property management. The District should have internal controls designed to ensure compliance with those provisions. Context: During our testing, it was noted that the District was not performing physical inventory procedures and reconciling to property records. Also, all three assets tested were not issued an identification number for inventory tracking. Corrective Action Plan: The District will ensure a physical inventory is taken and property records are properly tracked and updated. Name(s) of the contact person(s) responsible for corrective action: Frank Gutierrez, Director of Support Operations Planned completion date for corrective action plan: July 1, 2023

View Audit 23413

Finding 19926 (2022-002)

Material Weakness 2022

Vigo County

IN

Questioned Costs Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.403

FINDING 2022-002 Finding Subject: Child Support Enforcement - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: An effective internal control system was not in place at the County to ensure compliance with the requirements related to the grant agreement and the Act...

FINDING 2022-002 Finding Subject: Child Support Enforcement - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: An effective internal control system was not in place at the County to ensure compliance with the requirements related to the grant agreement and the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirements. The payment of the Deputy Court Clerk?s wages and benefits out of the Clerk?s Incentive Fund supplanted not supplemented the employee?s salary which is unallowable. Contractual payment did not match the amount stated in the contract. The County did not have an allowable cost policy. Contact Person Responsible for Corrective Action: James W. Bramble Contact Phone Number and Email Address: 812-462-3361 james.bramble@vigocounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Internal control procedures will be evaluated to determine needed changes to correct the above noted compliance requirements over Child Support. Changes will be made to the 2024 budget to correct the payroll related issue so the Clerk?s Incentive Fund. Contracts will be reviewed to ensure the contract amounts are current. The County will develop an allowable cost policy. Anticipated Completion Date: January 1, 2024

View Audit 23400 Questioned Costs: $1

Finding 19924 (2022-001)

None 2022

Community Action Partnership of Sonoma County

CA

Questioned Costs

Corrective Action Plan for Current Year Audit Finding Finding 2022-001: Tri-Partite Board Composition Synopsis of Finding: Less than 1/3 of the members of the board of directors of Community Action Partnership of Sonoma County were representative of the government sector in accordance with Com...

Corrective Action Plan for Current Year Audit Finding Finding 2022-001: Tri-Partite Board Composition Synopsis of Finding: Less than 1/3 of the members of the board of directors of Community Action Partnership of Sonoma County were representative of the government sector in accordance with Community Services Block Grant (CSBG) requirements. Corrective Action Plan: Our immediate need is to increase the number of public sector representatives on our board. To accomplish this, our board and executive leadership has initiated a campaign to strengthen relationships with city and county officials and emphasize the importance of having our government represented on our Board of Directors. As individuals are considering board service, we will prioritize the individuals that are from cities and areas of the county that are not currently represented. There are currently two applicants being entertained by the governance committee. Person(s) Responsible: Johnny Nolen, Interim Executive Director Richard Horrell, Board President Timing for Implementation: This plan will be complete by February 28, 2023.

View Audit 23387

Finding 19922 (2022-001)

Material Weakness 2022

Ascension Parish School Board

LA

Questioned Costs Procurement, Suspension & Debarment § 200.320

The following are the Ascension Parish School Board's responses and corrective action plans to the audit findings noted for the fiscal year ended June 30, 2022: 2022-001- Internal controls over procurement to sole source or professional services vendors, with which the Special Education Department e...

The following are the Ascension Parish School Board's responses and corrective action plans to the audit findings noted for the fiscal year ended June 30, 2022: 2022-001- Internal controls over procurement to sole source or professional services vendors, with which the Special Education Department enters into contracts will be strengthened with The Supply Chain Department by doing the following: ? The Supply Chain Department will ensure appropriate consideration to competitors are given and adequate documentation is obtained with respect to proc?rerttent of professional services and sole source products in accordance with the Uniform Guidance 2 CFR section 200.320(f) ? Additionally, the documentation will be approved by the Director of Special Education as well as the Supervisor of Supply Chain, and retained as evidence of the internal controls over procurement. Timeline: Effective immediately Personnel Responsible: Amber Miller, Supply Chain Supervisor

View Audit 23374 Questioned Costs: $1

Finding 19919 (2022-007)

None 2022

Pana Community Unit School District 8

IL

Equipment & Real Property Management Questioned Costs Procurement, Suspension & Debarment

Corrective Action Plan Finding No.: 2022-_ 007_ Condition: The District's property records did not include all equipment purchased with federal funds. Plan: The District should assign an administrative employee with knowledge of all of the District's federal grant ...

Corrective Action Plan Finding No.: 2022-_ 007_ Condition: The District's property records did not include all equipment purchased with federal funds. Plan: The District should assign an administrative employee with knowledge of all of the District's federal grant budgets to maintain a complete list of equipment purchased with federal funds. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Jason Bauer Management Response: Management will implement the auditor's recommendation for the year ended June 30, 2023.

View Audit 22354

Finding 19918 (2022-006)

Material Weakness 2022

Pana Community Unit School District 8

IL

Questioned Costs Reporting Internal Control / Segregation of Duties

Corrective Action Plan Finding No.: 2022-_ 006_ Condition: Expenditure functions and objects used to record grant expenditures in the general ledger are not consistent with the expenditure functions and objects used for grant reporting and general ledger support for each expenditure report filed ...

Corrective Action Plan Finding No.: 2022-_ 006_ Condition: Expenditure functions and objects used to record grant expenditures in the general ledger are not consistent with the expenditure functions and objects used for grant reporting and general ledger support for each expenditure report filed is not complete and readily available. Plan: Grant expenditures should be recorded in the same general ledger expenditure functions as are used for grant reporting and supporting general ledger reports should be maintained in District files for all expenditure reports filed. The employees assigned to code grant expenditures and prepare grant expenditure reports should work together to accomplish this. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Jason Bauer Management Response: Management will implement the auditor's recommendation for the year ended June 30, 2023.

View Audit 22354 Questioned Costs: $1

Finding 19913 (2022-003)

Material Weakness 2022

Wauwatosa School District

WI

Questioned Costs Reporting

Corrective Action Plan: The District has put in place Federal Funding procedures. The positions in question for the 2021/2022 audit have been removed from the grant and replaced with salaries not requiring time and effort. We are aware of the time and effort requirements and will require any salar...

Corrective Action Plan: The District has put in place Federal Funding procedures. The positions in question for the 2021/2022 audit have been removed from the grant and replaced with salaries not requiring time and effort. We are aware of the time and effort requirements and will require any salaries added back into the grant to track their time.

View Audit 23336 Questioned Costs: $1

Finding 19909 (2022-002)

Significant Deficiency 2022

Young Men's Christian Association of the Greater Houston Area

TX

Questioned Costs Significant Deficiency

Findings #2022-001 and #2022-002 ? Significant Deficiency and Other Noncompliance Condition and context: During our testing of 125 payroll transactions, we identified the following exception: ? For four transactions selected for testing, the hours per the timesheet were less than the hours charge...

Findings #2022-001 and #2022-002 ? Significant Deficiency and Other Noncompliance Condition and context: During our testing of 125 payroll transactions, we identified the following exception: ? For four transactions selected for testing, the hours per the timesheet were less than the hours charged to the program. The amount overcharged to the grant was $4,353. Recommendation: Emphasize adherence to established policies and procedures to ensure maintenance of documentation and approvals, and review of accuracy of hours charged to grants. Planned corrective action: As the organization continues to grow and evolve, the payroll processes must evolve. Subsequent to year-end, but prior to the audit, we performed an in-depth analysis of the entire payroll process and developed improved procedures that will both increase employee accountability and reduce the opportunity for many types of errors, including the types reported. In late 2023, after the renewed process is completely implemented, an updated analysis of risk assessment will be performed to identify any other areas of opportunity that may have arisen. Responsible officer: Jennifer Garcia, Chief Financial Officer Estimated completion date: September 2023

View Audit 18344 Questioned Costs: $1

Corrective Action Plans

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