Corrective Action Plans

Finding 1161334 (2023-003)

Material Weakness 2023

MN

Reporting

Finding 2023-003 Uniform Guidance Audit Reporting Requirements Corrective Action Planned: Corrective action moving forward is to add all dates for annual events and due dates to the shared calendar and share the schedule created with the Central Community Transit Operations and Joint Powers Boards. ...

Finding 2023-003 Uniform Guidance Audit Reporting Requirements Corrective Action Planned: Corrective action moving forward is to add all dates for annual events and due dates to the shared calendar and share the schedule created with the Central Community Transit Operations and Joint Powers Boards. Officer Responsible for Ensuring CAP: Executive Director Planned Completion Date: Completed in 2024 Plan to Monitor Completion of CAP: Joint Powers Board 40

View Audit 371232

Finding 1161289 (2023-001)

Material Weakness 2023

Ozark County Missouri

MO

Reporting § 200.512

We concur that we are not in compliance with the Single Audit Act and OMB’s Uniform Guidance, because our Data Collection Form was not input into the Federal Audit Clearing House within 9 months of the end of our accounting period. Texas County reached the Single Audit spending threshold of $750,000...

We concur that we are not in compliance with the Single Audit Act and OMB’s Uniform Guidance, because our Data Collection Form was not input into the Federal Audit Clearing House within 9 months of the end of our accounting period. Texas County reached the Single Audit spending threshold of $750,000 because of the COVID 19 related grant funding spent by the County during calendar year 2023. We have now implemented procedures to ensure an audit is obtained in sufficient time to meet the 9-month Data Collection Form entry into the Federal Audit Clearing House requirement, if the County exceeds the reporting threshold in future years.

View Audit 371212

Finding 1161283 (2023-003)

Material Weakness 2023

Morgan County

OH

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.202 § 200.208 § 200.301 § 200.328

The Morgan County Economic Development Office acknowledges status reports submitted by the required due date for the CDBG program.

View Audit 371205

Finding 1161188 (2023-002)

Material Weakness 2023

Clare|matrix

CA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Responsible Official's Response: In addition to our response to Finding 2023-001, we have hired a new Director of Human Resources as of December 2023. Most of the issues regarding record retention revolve around HR documentation. As such our new Director will have a significant impact on this proces...

Responsible Official's Response: In addition to our response to Finding 2023-001, we have hired a new Director of Human Resources as of December 2023. Most of the issues regarding record retention revolve around HR documentation. As such our new Director will have a significant impact on this process going forward more so in FY 24-25 rather than FY 23-24. We have taken steps to insure the Human Resources records are audit ready and we have implemented our own internal review process to insure record readiness.

View Audit 371186 Questioned Costs: $1

Finding 1161181 (2023-004)

Material Weakness 2023

Bemidji Regional Airport Authority

MN

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Actions Planned in Response to Finding Authority staff will work with a third-part accountant on reconciling the balances and posting the proper year-end adjustments. The Authority will implement monitoring procedures over year-end accrual adjustments. Official Responsible for Ensuring CAP Implement...

Actions Planned in Response to Finding Authority staff will work with a third-part accountant on reconciling the balances and posting the proper year-end adjustments. The Authority will implement monitoring procedures over year-end accrual adjustments. Official Responsible for Ensuring CAP Implementation Kyle Christiansen, Executive Director Planned Completion of CAP December 31, 2024.

View Audit 371181

Finding 1161156 (2023-001)

Material Weakness 2023

City of Merced

CA

Reporting

Finding 2023‐001 Federal Agency: U.S. Department of Treasury Program/Cluster: Coronavirus State and Local Fiscal Recovery Fund Federal Assistance Listing Number: 21.027 Pass‐through: n/a – direct award Award No. and Year: ARPA - 2021 Compliance Requirement: Other Type of Finding: Material Weakness i...

Finding 2023‐001 Federal Agency: U.S. Department of Treasury Program/Cluster: Coronavirus State and Local Fiscal Recovery Fund Federal Assistance Listing Number: 21.027 Pass‐through: n/a – direct award Award No. and Year: ARPA - 2021 Compliance Requirement: Other Type of Finding: Material Weakness in Internal Control Views of Responsible Officials and Corrective Action Plan: In this instance, the program’s listing number was not updated to reflect the most recent amendment announced by the federal government. While listing numbers typically remain unchanged once assigned to a program, an exception occurred in this case and was not identified due to prior practices. In response, the Finance Management Team has established new procedures and directed responsible staff to periodically review federal guidelines and implement any necessary updates in the City's system to ensure compliance and accuracy including change in the listing numbers. Responsible Individual(s): Finance Management Team City of Merced Anticipated Completion Date: October 02, 2025

View Audit 371169

Finding 1161153 (2023-002)

Material Weakness 2023

Klamath Health Partners, Inc. Dba: Klamath Open Door Family Practice

OR

The leadership agrees that the sliding fee discount given to patients must be done correctly and proper documentation needs to be maintained in the patient’s file. Management will see why these patients never had documentation showing their income and do a root cause analysis to see what caused the ...

The leadership agrees that the sliding fee discount given to patients must be done correctly and proper documentation needs to be maintained in the patient’s file. Management will see why these patients never had documentation showing their income and do a root cause analysis to see what caused the breakdown. Management will train the staff who gather the information to do the sliding fee calculations and ensure that they know how to do it properly. We have new managers who will do spot checks on the sliding fee applications to ensure everything in the patients’ file is there which is required for the discount. The people responsible to ensure this happens will be Erich Koch, CEO, and Kacie Cunningham, Clinic Manager.

View Audit 371165

Finding 1161132 (2023-001)

Material Weakness 2023

Whitley County Regional Water And Sewer District

IN

Procurement, Suspension & Debarment § 200.214 § 200.303

Finding 2023-001 – Coronavirus State and Local Fiscal Recovery Funds – Procurement and Suspension and Debarment (Material Weakness) Condition: An effective internal control system was not in place at the District in order to ensure compliance with requirements related to the grant agreement and the ...

Finding 2023-001 – Coronavirus State and Local Fiscal Recovery Funds – Procurement and Suspension and Debarment (Material Weakness) Condition: An effective internal control system was not in place at the District in order to ensure compliance with requirements related to the grant agreement and the simplified acquisitions procurement method of the Procurement and Suspension and Debarment compliance requirement. Context: There were two contracts subject to procurement and suspension and debarment during the year. For both procurements, the District could only provide final signed contracts and did not have evidence of the full bid process. For the first selection, the District provided the request for proposal but did not provide all bids that were received or a scoring rubric to support why the District selected the vendor. For the second selection, the request for proposal, bids received, and scoring rubric were not provided. Additionally, evidence of a suspension and debarment check for both selections was not available. The District did not have a formal procurement policy documented. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Management will ensure that a procurement policy is adopted and followed and documents to support the process and vendor selections are maintained. Responsible Party and Timeline for Completion: The Treasurer is the responsible party. The completion will go into effect immediately.

View Audit 371135

Finding 1161124 (2023-003)

Material Weakness 2023

St. Anthony School and Daycare/preschool of St. Anthony Congregation

WI

Procurement, Suspension & Debarment School Nutrition Programs

Corrective Action Plan: The Organization will maintain and download the Exclusions Extract Data Package from Sam.gov website verifying that vendors paid over $25,000 on a federal grant were not included in the package. Anticipated Corrective Action Plan Completion Date: June 30, 2024.

View Audit 371116

Finding 1161123 (2023-002)

Material Weakness 2023

St. Anthony School and Daycare/preschool of St. Anthony Congregation

WI

Procurement, Suspension & Debarment § 200.320

Corrective Action Plan: Beginning with the 2026-2027 school year, the organization will follow our Federal Funds Procurement Policy and obtain a minimum of 3 bids for vendors whose purchases exceed $100,000 a year. Anticipated Corrective Action Plan Completion Date: June 30, 2027.

View Audit 371116

Finding 1161105 (2023-001)

Material Weakness 2023

The Imagine Institute

WA

Reporting Significant Deficiency

The Imagine Institute will identify all constracts that meet the federal funds threshold and ensure that the required third-party single audit will be completed in a timely manner in preparation for the DCY Fiscal Review.

View Audit 371102

Finding 1161091 (2023-006)

Material Weakness 2023

East Tallahatchie School District

MS

Reporting Internal Control / Segregation of Duties § 200.512

Data collection form not submitted timely to the Federal Audit Clearinghouse A. Name of contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Corrective action planned: The district will implement policies and procedures to establish an internal control sys...

Data collection form not submitted timely to the Federal Audit Clearinghouse A. Name of contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Corrective action planned: The district will implement policies and procedures to establish an internal control system that will ensure strong financial accountability, proper safeguarding of assets, and accurate accounting records. C. Anticipated completion date: Immediately

View Audit 371077

Finding 1161090 (2023-005)

Material Weakness 2023

East Tallahatchie School District

MS

Allowable Costs / Cost Principles Equipment & Real Property Management

Accounts payable testing and internal controls A. Name of contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Corrective action planned: The District will implement policies and procedures to establish an internal control system that will require accounta...

Accounts payable testing and internal controls A. Name of contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Corrective action planned: The District will implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. That will also ensure proper safeguarding of assets and accurate accounting records. C. Anticipated completion date: Immediately

View Audit 371077

Finding 1161083 (2023-003)

Material Weakness 2023

Mid-Columbia Children's Council, INC

OR

Reporting

MCCC has implemented check list for various federal reporting required to be completed at different times during fiscal year. Person responsible: Finance Director-Collice Martens Timing for implementation: Fiscal Year 23-24

View Audit 371076

Finding 1161082 (2023-002)

Material Weakness 2023

Mid-Columbia Children's Council, INC

OR

Equipment & Real Property Management § 200.313

Maintain documentation of entity-wide physical inventory of capital assets, minimum of every 2 years. Person responsible: Facilities/Transp. Mgr.-Wendy Wells, Finance Director-Collice Martens Timing for Implementation: Fiscal Year 23-24

View Audit 371076

Finding 1161081 (2023-001)

Material Weakness 2023

Mid-Columbia Children's Council, INC

OR

Material Weakness Internal Control / Segregation of Duties

Management will verify and reconcile funds by fiscal year. Funds drawn after end of FY will be accrued back to correct FY and will include auto-reversal 1st day of new FY. Timing for implementation: Fiscal Year 23-24 Person responsible: Finance Director, Collice Martens

View Audit 371076

Finding 1161060 (2023-001)

Material Weakness 2023

King David Community Center of Atlanta, Inc.

GA

Matching / Level of Effort / Earmarking

King David Community Center of Atlanta will implement policies and procedures to ensure the timely filing of the data collection form and the Annual Audited Financial Statement to the Federal Audit Clearinghouse.

View Audit 371028

Finding 1161045 (2023-003)

Material Weakness 2023

Center for International Private Enterprise, Inc.

DC

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512

Views of Responsible Officials: Management has made significant changes in staffing and processes to ensure future Single Audit reports are completed within the required timeframes.

View Audit 371017

Finding 1161011 (2023-002)

Material Weakness 2023

Center for International Private Enterprise, Inc.

DC

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.318

Views of Responsible Officials: Management is implementing a new oversight and monitoring program that trains third-party contractors, qualifies them to do business with CIPE, and terminates the relationship for non-compliance with the terms, conditions and specifications of their contracts. This pr...

Views of Responsible Officials: Management is implementing a new oversight and monitoring program that trains third-party contractors, qualifies them to do business with CIPE, and terminates the relationship for non-compliance with the terms, conditions and specifications of their contracts. This program will be managed by the Legal and Compliance Department with significant support from the Grants Management department. Refined contractual language with third party contractors will require the submission of accurate and timely reports before any payments are made to contractors. In 2026, CIPE will institute an internal process staffed by multi-functional teams to perform site visits and audits, in line with the requirements of the new oversight and monitoring program.

View Audit 371017

Finding 1161010 (2023-001)

Material Weakness 2023

Center for International Private Enterprise, Inc.

DC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.308 § 200.430

Views of Responsible Officials: Management has implemented mandatory on-boarding training and annual training of all staff on overall grant management, with a focus on compliant entry of time and effort. New budgeting and forecasting tools and processes have been implemented to allow more effective ...

Views of Responsible Officials: Management has implemented mandatory on-boarding training and annual training of all staff on overall grant management, with a focus on compliant entry of time and effort. New budgeting and forecasting tools and processes have been implemented to allow more effective and timely monitoring of expenditures. In addition, CIPE has reviewed and revised relevant policies to ensure they align with best practices. CIPE worked closely with stakeholders on all these remedial efforts.

View Audit 371017

Finding 1160959 (2023-002)

Material Weakness 2023

City of Easton

PA

Reporting

The City anticipates being able to complete the next audit timely which will lead to a timely submission of the data collection form.

View Audit 370989

Finding 1160956 (2023-004)

Material Weakness 2023

State of Kosrae

FM

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding Number 2023-004 Period of Performance Corrective Action Plan (CAP) The State (DAS) will issue a memo requiring all departments to document the period of performance procedures performed. Additional training will be provided to ensure departments are complying. Anticipated Completion Date Sep...

Finding Number 2023-004 Period of Performance Corrective Action Plan (CAP) The State (DAS) will issue a memo requiring all departments to document the period of performance procedures performed. Additional training will be provided to ensure departments are complying. Anticipated Completion Date September 30, 2026 Responsible Person (Contact Details) Jonas M. Paul- Director (DAS) jpaulckdas@gmail.com Kayviann Hallers – Internal Control kayviannhallers@gmail.com

View Audit 370983 Questioned Costs: $1

Finding 1160947 (2023-003)

Material Weakness 2023

State of Kosrae

FM

Questioned Costs Procurement, Suspension & Debarment

Finding Number 2023-003 Procurement, Suspension and Debarment Corrective Action Plan (CAP) A search on sams.gov for the selected vendors under this finding revealed each of them were not suspended or debarred. A memorandum has been drafted and will be issued to all departments and offices involved i...

Finding Number 2023-003 Procurement, Suspension and Debarment Corrective Action Plan (CAP) A search on sams.gov for the selected vendors under this finding revealed each of them were not suspended or debarred. A memorandum has been drafted and will be issued to all departments and offices involved in procurement within Chuuk State Government. The memorandum outlines the requirement that all departments and offices must verify that any individual or business participating in procurement transactions is not listed on the SAMS.gov Exclusion list. A written work instruction on how to perform this verification will also be distributed to ensure a clear understanding of this procedure. A print out of this search will be included with each transaction file and saved among transaction files as proof of compliance. DAS has hired an Internal Auditor to assist with the timely completion of audits. Internal Auditor and team are in the process of converting their records system into a digital filing system to improve records management which will be easily available for audit and other subsequent requests. Anticipated Completion Date September 30, 2026 Responsible Person (Contact Details) Jonas M. Paul- Director (DAS) jpaulckdas@gmail.com Kayviann Hallers – Internal Control kayviannhallers@gmail.com

View Audit 370983 Questioned Costs: $1

Finding 1160898 (2023-004)

Material Weakness 2023

Mt Enterprise Community Health Clinic

TX

Significant Deficiency Internal Control / Segregation of Duties

Reporting Recommendation: The auditor recommends the Organization maintain documentation produced during UDS preparation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Streamlined processes and succession plan to...

Reporting Recommendation: The auditor recommends the Organization maintain documentation produced during UDS preparation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Streamlined processes and succession plan to ensure all relevant information for UDS is maintained accurately and accessible for future audits and financial reporting Name(s) of the contact person(s) responsible for corrective action: David Rodrigues. Planned completion date for corrective action plan: December 2025.

View Audit 370964

Finding 1160897 (2023-003)

Material Weakness 2023

Mt Enterprise Community Health Clinic

TX

Procurement, Suspension & Debarment § 200.212 § 200.318 § 200.320

Suspension and Debarment Recommendation: The auditor recommends the organization retain documentation that Sam.gov was used to verify that a vendor was not suspended, debarred, or otherwise excluded from participating in the transaction prior to contract. The organization can keep screenshots that S...

Suspension and Debarment Recommendation: The auditor recommends the organization retain documentation that Sam.gov was used to verify that a vendor was not suspended, debarred, or otherwise excluded from participating in the transaction prior to contract. The organization can keep screenshots that Sam.gov was checked or a PDF print out of the web page which includes the date verified. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Consulting with TACHC to develop policies to be approved by the organization’s Board of Directors and implement procedures to properly complete vendor’s sam.gov verification. Name(s) of the contact person(s) responsible for corrective action: David Rodrigues. Planned completion date for corrective action plan: December 2025.

View Audit 370964

Corrective Action Plans

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