Corrective Action Plans

Finding 570099 (2023-001)

Material Weakness 2023

NM

Subrecipient Monitoring Material Weakness Reporting

Our Organization has developed a Monitoring Policy to have better oversight of our sub-recipients. Our Chief Executive Office will implement this Monitoring Policy. The Grant Coordinator, will oversee the direct communications related to sub-recipients monitoring. The implementation of enhanced m...

Our Organization has developed a Monitoring Policy to have better oversight of our sub-recipients. Our Chief Executive Office will implement this Monitoring Policy. The Grant Coordinator, will oversee the direct communications related to sub-recipients monitoring. The implementation of enhanced monitoring tools and documentation standards will be completed by June 30, 2025

View Audit 361378

Finding 570048 (2023-006)

Significant Deficiency 2023

Cincinnati-Hamilton County Community Action Agency

OH

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2023-006 – Federal Funding Accountability and Transparency Act Name of contact person and title: Jennifer Houck, Interim Chief Financial Officer Anticipated completion date: 6/30/25 Organization’s response: Concur Management agrees with this finding an...

Finding 2023-006 – Federal Funding Accountability and Transparency Act Name of contact person and title: Jennifer Houck, Interim Chief Financial Officer Anticipated completion date: 6/30/25 Organization’s response: Concur Management agrees with this finding and provided the following response for corrective action Plan of Action: To improve FFATA compliance, mandatory reconciliations for grants have been implemented to ensure timely identification and correction of reporting errors. Additionally, a reporting tracker has been established to monitor deadlines and ensure all required submissions are completed accurately and on time.

View Audit 361366

Finding 570047 (2023-001)

Significant Deficiency 2023

Trenton Indian Service Area, Inc.

ND

Reporting

The Organization will utilize their outside accounting firm more effectively so they can prepare the financial reports and records on a timely basis for the auditor.

View Audit 361361

Finding 570033 (2023-005)

Significant Deficiency 2023

Puerto Rico Highways and Transportation Authority

PR

Internal Control / Segregation of Duties Special Tests & Provisions Significant Deficiency § 200.326

Corrective Action Plan: All personnel involved in the administration of programs that expend federal funds, including contractors and subcontractors, will receive adequate training on the requirements of the Davis-Bacon Act and the payroll certification process. Responsible Party: Eng. Maria Ayala R...

Corrective Action Plan: All personnel involved in the administration of programs that expend federal funds, including contractors and subcontractors, will receive adequate training on the requirements of the Davis-Bacon Act and the payroll certification process. Responsible Party: Eng. Maria Ayala Rivera, Director of Construction Office Planned Implementation Date: Currently in progress. Expected to be completed on or before June 30, 2025.

View Audit 361316

Finding 570032 (2023-004)

Significant Deficiency 2023

Puerto Rico Highways and Transportation Authority

PR

Internal Control / Segregation of Duties Reporting Significant Deficiency

The Authority will perform an internal review of the toll credits usage Excel spreadsheet and will reconcile all credits used by the projects with a starting date in FY 2023 and later with the last version of the Federal-Aid Project Agreement approved by FHWA. Also, the credits summary will be deliv...

The Authority will perform an internal review of the toll credits usage Excel spreadsheet and will reconcile all credits used by the projects with a starting date in FY 2023 and later with the last version of the Federal-Aid Project Agreement approved by FHWA. Also, the credits summary will be delivered on a quarterly basis to the Executive Staff for the approval process. For the fiscal year 2024, the manual process of reconciling toll credits balance of the new projects with a starting date of January 2024 and later will be changed to an automated process with the PMIS Program, as agreed in Section II of the Memorandum of Understanding (MOU) signed in February 2016 between FHWA and the Authority. In addition, current toll credits tracking, reconciliation, and approval processes are reviewed by FHWA PR Division for compliance. Responsible: Mr. Enrique J. Rosa Torres, Budget Office Auxiliary Director Status: In process. Expected to be completed on or before June 30, 2025.

View Audit 361316

Finding 570031 (2023-003)

Significant Deficiency 2023

Puerto Rico Highways and Transportation Authority

PR

Internal Control / Segregation of Duties Reporting Significant Deficiency

Corrective Action Plan: The Authority assigned an Analyst and a Supervisor the responsibility to monitor compliance with all related Federal requirements for the reporting process of these funds. Also, an adequate training was provided to the personnel involved in the administration of this program....

Corrective Action Plan: The Authority assigned an Analyst and a Supervisor the responsibility to monitor compliance with all related Federal requirements for the reporting process of these funds. Also, an adequate training was provided to the personnel involved in the administration of this program. Responsible: Mr. Ramon L. Rivera Rivera, Analyst Mr. Enrique J. Rosa Torres, Budget Office Auxiliary Director Status: Completed on June 30, 2023.

View Audit 361316

Finding 570026 (2023-002)

Significant Deficiency 2023

Puerto Rico Highways and Transportation Authority

PR

Reporting § 200.510

Corrective Action Plan: The Authority will develop a new procedure to ensure compliance with these reporting requirements. All personnel involved in the administration of these programs for which federal funds are expended should receive adequate training about federal compliance and reporting requi...

Corrective Action Plan: The Authority will develop a new procedure to ensure compliance with these reporting requirements. All personnel involved in the administration of these programs for which federal funds are expended should receive adequate training about federal compliance and reporting requirements related to such programs. In addition, an individual should be assigned with the responsibility to monitor compliance with all related federal requirements. These procedures will also include a quarterly reconciliation of amounts reported between the Schedule of Federal Awards with the trial balance. Responsible: Mr. Angel M. Felix Cruz, Finance Office Auxiliary Director Ms. Maria Del R. Ramos Ocasio, Accounting and Finance Manager Status: In process. Expected to be completed on or before December 31, 2024.

View Audit 361316

Finding 570016 (2023-102)

Significant Deficiency 2023

Greenlee County, Arizona

AZ

Reporting Significant Deficiency

Federal program information: Funding agencies: U.S. Department of Treasury Titles: State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award numbers and years: None; March 1, 2021 through December 31, 2024 Compliance Requirements: Reporting Questioned Costs: None Contact Name: Re...

Federal program information: Funding agencies: U.S. Department of Treasury Titles: State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award numbers and years: None; March 1, 2021 through December 31, 2024 Compliance Requirements: Reporting Questioned Costs: None Contact Name: Rene Ontiveros Corrective Action Planned: The reporting submittal has been corrected, and all funds were reported for 2024 reporting requirements. Anticipated Completion Date: March 31, 2025

View Audit 361277

Finding 570014 (2023-101)

Significant Deficiency 2023

Greenlee County, Arizona

AZ

Reporting Significant Deficiency § 200.512

Federal program information: Funding agencies: U.S. Department of Agriculture; U.S. Department of Treasury Titles: Watershed Protection and Flood Prevention; Coronavirus State and Local Fiscal Recovery Funds; Local Assistance and Tribal Consistency Fund. Assistance Listing Number: 10.904; 21.027; 21...

Federal program information: Funding agencies: U.S. Department of Agriculture; U.S. Department of Treasury Titles: Watershed Protection and Flood Prevention; Coronavirus State and Local Fiscal Recovery Funds; Local Assistance and Tribal Consistency Fund. Assistance Listing Number: 10.904; 21.027; 21.032 Award numbers and years NR229457XXXXC004; None;None; July 1, 2022 through June 30, 2023; March 1, 2021 through December 31, 2024; July 1, 2022 through June 30, 2023 Compliance Requirements: Reporting Questioned Costs: Not applicable Contact Name: Rene Ontiveros Corrective Action Planned: The County will continue to work/develop better plans on getting financial statements/single audit submitted and reviewed in a timely manner to meet requirements for submittal. Anticipated Completion Date: March 31, 2026

View Audit 361277

Finding 569972 (2023-001)

None 2023

Agricultural Enterprises Development Administration

PR

Reporting

AEDA started changes in the Finance Office to complete the Single Audit process in time to submit all financial reports on time.

View Audit 361241

Finding 569965 (2023-002)

Material Weakness 2023

International Institute of Wisconsin, Inc.

WI

Questioned Costs Matching / Level of Effort / Earmarking

AUDIT FINDINGS Currently, IIW is concluding an outside objective review of grants/contracts, since August 2022, to confirm the audit findings for 2022 and combined with the 2023 regular audit IIW should be able to determine the exact amounts, any payback through adjustments made by the state for sub...

AUDIT FINDINGS Currently, IIW is concluding an outside objective review of grants/contracts, since August 2022, to confirm the audit findings for 2022 and combined with the 2023 regular audit IIW should be able to determine the exact amounts, any payback through adjustments made by the state for subsequent payments after errors were made, and the nature of the over allocation of FTE’s. The reason for the need to combine the 2022 with 2023 audits is that the state and federal fiscal year beginning and ending overlap IIW’s fiscal year period. IIW does not dispute findings from the 2022 & 2023 audits. Corrective Actions: • Participating in close financial monitoring with granting agencies • IIW Audit Manual created and ratified by IIW Board • Improved Segregation of Financial Roles • Implemented new financial system to facilitate improvements in GAAP • Implemented new chart of accounts to facilitate improved reporting, reconciliation, and billing • Improved reconciliation for both bank and programs • Improved financial controls for banking and investment management • Began reimbursement of identified funds that are required to be paid back to granting agencies Sincerely yours, Paul F. Trebian, Ed.D., MBA/TM, MA, BS President & CEO International Institute of Wisconsin ptrebian@iiwisconsin.org 414-403-9735 Cell CST

View Audit 361224 Questioned Costs: $1

Finding 569962 (2023-001)

Material Weakness 2023

International Institute of Wisconsin, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles Reporting

AUDIT FINDINGS Currently, IIW is concluding an outside objective review of grants/contracts, since August 2022, to confirm the audit findings for 2022 and combined with the 2023 regular audit IIW should be able to determine the exact amounts, any payback through adjustments made by the state for sub...

AUDIT FINDINGS Currently, IIW is concluding an outside objective review of grants/contracts, since August 2022, to confirm the audit findings for 2022 and combined with the 2023 regular audit IIW should be able to determine the exact amounts, any payback through adjustments made by the state for subsequent payments after errors were made, and the nature of the over allocation of FTE’s. The reason for the need to combine the 2022 with 2023 audits is that the state and federal fiscal year beginning and ending overlap IIW’s fiscal year period. IIW does not dispute findings from the 2022 & 2023 audits. Corrective Actions: • Participating in close financial monitoring with granting agencies • IIW Audit Manual created and ratified by IIW Board • Improved Segregation of Financial Roles • Implemented new financial system to facilitate improvements in GAAP • Implemented new chart of accounts to facilitate improved reporting, reconciliation, and billing • Improved reconciliation for both bank and programs • Improved financial controls for banking and investment management • Began reimbursement of identified funds that are required to be paid back to granting agencies Sincerely yours, Paul F. Trebian, Ed.D., MBA/TM, MA, BS President & CEO International Institute of Wisconsin ptrebian@iiwisconsin.org 414-403-9735 Cell CST

View Audit 361224 Questioned Costs: $1

Finding 569961 (2023-003)

Material Weakness 2023

East Side Neighborhood Services, Inc.

MN

Material Weakness Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions The Organization’s management is aware of this material weakness and has considered adding additional personnel to assist in the monthly reconciliations and financial statement preparation. Management reviews and approves the monthly int...

Views of Responsible Officials and Planned Corrective Actions The Organization’s management is aware of this material weakness and has considered adding additional personnel to assist in the monthly reconciliations and financial statement preparation. Management reviews and approves the monthly interim financial statements and uses the knowledge that management and the Board of Directors has of operations by having them review certain accounting records and reports. Also, management monitors the effectiveness of the above actions and makes changes as considered appropriate.

View Audit 361217

Finding 569960 (2023-002)

Material Weakness 2023

East Side Neighborhood Services, Inc.

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions The Organization’s management is aware of this significant deficiency and addresses it by obtaining the auditor's assistance in the preparation of the Organization’s annual financial statements. Management reviews and approves the comple...

Views of Responsible Officials and Planned Corrective Actions The Organization’s management is aware of this significant deficiency and addresses it by obtaining the auditor's assistance in the preparation of the Organization’s annual financial statements. Management reviews and approves the completed statements and distributes them to the users.

View Audit 361217

Finding 569959 (2023-001)

Material Weakness 2023

East Side Neighborhood Services, Inc.

MN

Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions The Organization’s management is aware of this condition and believes that it is not economically feasible to attain the ideal segregation of duties. Management attempts to mitigate the associated risks by doing the following: (1) Iden...

Views of Responsible Officials and Planned Corrective Actions The Organization’s management is aware of this condition and believes that it is not economically feasible to attain the ideal segregation of duties. Management attempts to mitigate the associated risks by doing the following: (1) Identifies areas where the lack of segregation of duties exists and where there are higher risks of errors or fraud occurring. (2) Implements limited segregation to the extent possible to reduce risks without impairing efficiency. (3) Uses the knowledge that management and the Board of Directors has of operations by having them review certain accounting records and reports. (4) Monitors the effectiveness of the above actions and makes changes as considered appropriate.

View Audit 361217

Finding 569950 (2023-005)

Material Weakness 2023

Idaho Immunization Coalition, Inc.

ID

Questioned Costs Allowable Costs / Cost Principles Cash Management

THE ORGANIZATION WILL IMPLEMENT A PROCESS TO ENHANCE INTERNAL CONTROLS ASSOCIATED WITH THE REVIEW OF REVENUES AND EXPENDITURES TIMELY TO ENSURE ACCURATE AND COMPLETE REPORTING OF THE FINANCIAL STATEMENTS. WILL BE IN PLACE FOR THE 2025 SINGLE AUDIT AND BEGAN THIS PROCESS IN 2024. THE ORGANIZATION WIL...

THE ORGANIZATION WILL IMPLEMENT A PROCESS TO ENHANCE INTERNAL CONTROLS ASSOCIATED WITH THE REVIEW OF REVENUES AND EXPENDITURES TIMELY TO ENSURE ACCURATE AND COMPLETE REPORTING OF THE FINANCIAL STATEMENTS. WILL BE IN PLACE FOR THE 2025 SINGLE AUDIT AND BEGAN THIS PROCESS IN 2024. THE ORGANIZATION WILL USE EXPENDITURE REPORTS BY CLASS TO SUPPORT EXPENDITURES SUBMITTED FOR REIMBURSEMENT OF FEDERAL AWARD PROGRAMS. WILL BE IN PLACE FOR THE 2025 SINGLE AUDIT AND BEGAN THIS PROCESS IN 2024. KAREN SHARPNACK, EXECUTIVE DIRECTOR KJS@IDAHOIMMUNE.ORG AND NEW CPA FIRM TO BE DETERMINED. THE ORGANIZATION WILL TERMINATE THE CURRENT AGREEMENT WITH THE CPA AND MOVE TO ANOTHER CPA FIRM TO MEET THE NEEDS OF THE ORGANIZATION IN A PROFESSIONAL, QUALIFIED AND TIMELY MANNER. MOVE TO ANOTHER CPA FIRM BY NO LATER THAN SEPTEMBER 1, 2025. THE ORGANIZATION THROUGH ITS BOARD OF DIRECTORS WILL CREATE A “FINANCIAL POLICY COMMITTEE” WHICH WILL BE RESPONSIBLE TO WORK WITH THE EXECUTIVE DIRECTOR, THE NEW CPA TO OUTLINE AND CREATE NEW POLICIES, PROCEDURES AND PROCESSES, ALONG WITH OVERSIGHT OF THE FINANCIAL WELL-BEING OF THE ORGANIZATION AND REPORT TO THE BOARD OF DIRECTORS. IMMEDIATELY, THE PROCESS WILL BEGIN TO RECRUIT THE COMMITTEE MEMBERS ON JUNE 25, 2025.

View Audit 361194 Questioned Costs: $1

Finding 569949 (2023-004)

Material Weakness 2023

Idaho Immunization Coalition, Inc.

ID

Questioned Costs Allowable Costs / Cost Principles § 200.210 § 200.331

THE ORGANIZATION WILL USE EXPENDITURE REPORTS BY CLASS TO SUPPORT BASE EXPENDITURES FOR THE PERIOD. WILL BE IN PLACE FOR THE 2025 SINGLE AUDIT AND BEGAN THIS PROCESS IN 2024. KAREN SHARPNACK, EXECUTIVE DIRECTOR KJS@IDAHOIMMUNE.ORG AND NEW CPA FIRM TO BE DETERMINED. THE ORGANIZATION THROUGH ITS BOARD...

THE ORGANIZATION WILL USE EXPENDITURE REPORTS BY CLASS TO SUPPORT BASE EXPENDITURES FOR THE PERIOD. WILL BE IN PLACE FOR THE 2025 SINGLE AUDIT AND BEGAN THIS PROCESS IN 2024. KAREN SHARPNACK, EXECUTIVE DIRECTOR KJS@IDAHOIMMUNE.ORG AND NEW CPA FIRM TO BE DETERMINED. THE ORGANIZATION THROUGH ITS BOARD OF DIRECTORS WILL CREATE A “FINANCIAL POLICY COMMITTEE” WHICH WILL BE RESPONSIBLE TO WORK WITH THE EXECUTIVE DIRECTOR, THE NEW CPA TO OUTLINE AND CREATE NEW POLICIES, PROCEDURES AND PROCESSES, ALONG WITH OVERSIGHT OF THE FINANCIAL WELL-BEING OF THE ORGANIZATION AND REPORT TO THE BOARD OF DIRECTORS. IMMEDIATELY, THE PROCESS WILL BEGIN TO RECRUIT THE COMMITTEE ON JUNE 25, 2025.

View Audit 361194 Questioned Costs: $1

Finding 569948 (2023-003)

Material Weakness 2023

Idaho Immunization Coalition, Inc.

ID

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

THE ORGANIZATION WILL USE ACTUAL PAYROLL COSTS TAKEN FROM PAYROLL REPORTS TO SUPPORT PAYROLL EXPENSES APPLIED TO THE PROGRAM. IMMEDIATELY, THE PROCESS BEGAN IN 2024. KAREN SHARPNACK, EXECUTIVE DIRECTOR KJS@IDAHOIMMUNE.ORG AND NEW CPA FIRM TO BE DETERMINED. THE IDAHO IMMUNIZATION COALITION WILL TERMI...

THE ORGANIZATION WILL USE ACTUAL PAYROLL COSTS TAKEN FROM PAYROLL REPORTS TO SUPPORT PAYROLL EXPENSES APPLIED TO THE PROGRAM. IMMEDIATELY, THE PROCESS BEGAN IN 2024. KAREN SHARPNACK, EXECUTIVE DIRECTOR KJS@IDAHOIMMUNE.ORG AND NEW CPA FIRM TO BE DETERMINED. THE IDAHO IMMUNIZATION COALITION WILL TERMINATE THE CURRENT AGREEMENT WITH THE CPA AND MOVE TO ANOTHER CPA FIRM TO MEET THE NEEDS OF THE ORGANIZATION IN A PROFESSIONAL, QUALIFIED AND TIMELY MANNER. MOVE TO ANOTHER CPA FIRM BY NO LATER THAN SEPTEMBER 1, 2025. THE ORGANIZATION THROUGH ITS BOARD OF DIRECTORS WILL CREATE A “FINANCIAL POLICY COMMITTEE” WHICH WILL BE RESPONSIBLE TO WORK WITH THE EXECUTIVE DIRECTOR, THE NEW CPA TO OUTLINE AND CREATE NEW POLICIES, PROCEDURES AND PROCESSES, ALONG WITH OVERSIGHT OF THE FINANCIAL WELL-BEING OF THE ORGANIZATION AND REPORT TO THE BOARD OF DIRECTORS. IMMEDIATELY, THE PROCESS WILL BEGIN TO RECRUIT THE COMMITTEE ON JUNE 25, 2025.

View Audit 361194 Questioned Costs: $1

Finding 569926 (2023-002)

Significant Deficiency 2023

Chicago Family Health Center, Inc.

IL

Reporting

The material weaknesses in the financial statements section of the Uniform Guidance Audit FY 2022, and the significant deficiency in grant award reporting section, are of extreme importance to Chicago Family Health Center, Inc (CFHC). They are the result of unattended bookkeeping during periods of t...

The material weaknesses in the financial statements section of the Uniform Guidance Audit FY 2022, and the significant deficiency in grant award reporting section, are of extreme importance to Chicago Family Health Center, Inc (CFHC). They are the result of unattended bookkeeping during periods of turnover and vacancies of positions in the finance team. The tardy fiscal audit affected various reporting, including the Uniform Guidance Audit timelieness. Management is in agreement with ORBA’s findings, and an action plan has already begun to address the weaknesses and deficiencies: - Tracking and updating an intrium SEFA with attributes for pass-through; contract number; and grant period. - Preparation and review of reconciliations for each balance sheet account - Rebalancing of staff workload to promote separation of duties. - Training all finance and operations staff involved in financial reporting on GAAP accounting and reporting standards - Following standard operating procedures with defined due dates for accounting cycles

View Audit 361168

Finding 569924 (2023-001)

Significant Deficiency 2023

Chicago Family Health Center, Inc.

IL

Reporting Matching / Level of Effort / Earmarking

The accuracy of the Schedule of Expenditures of Federal Awards prepared by management of Chicago Family Health Center, Inc (CFHC) is very important. Management and accounting staff failed to implement effective internal controls that would allow accurate identification and period matching of all Fed...

The accuracy of the Schedule of Expenditures of Federal Awards prepared by management of Chicago Family Health Center, Inc (CFHC) is very important. Management and accounting staff failed to implement effective internal controls that would allow accurate identification and period matching of all Federal awards received and expended for FY 2023. This is still a cascading result of unattended bookkeeping during periods of turnover and vacancies of positions in the finance team that extended from FY 2022 to the beginning of FY 2024—with each prior period inaccuracy affecting the next. Management therefore is in agreement with ORBA’s findings, and an action plan has already begun to address the weaknesses and deficiencies: - Reconciling the Schedule of Expenditures of Federal Awards monthly as a control over contract number, pass-through entities, and specific grant periods. - Identifying, tracking, and reporting any unobligated balances - Reconciliation and sign-off of each balance sheet for Grants Receivable. - Rebalancing of staff workload to promote separation of duties. - Training all finance staff involved in financial reporting on GAAP accounting and reporting standards. - Developing, enhancing, then following Standard Operating Procedures (SOP) with defined due dates for accounting cycles

View Audit 361168

Finding 569705 (2023-001)

Material Weakness 2023

Veterans Community Project

MO

Reporting § 200.501 § 200.512 § 200.514

The Organization has remedied its controls and procedures to ensure the single audit is completed within the required timeline.

View Audit 361052

Finding 569663 (2023-004)

Significant Deficiency 2023

Community Foundation of Northern Nevada

NV

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

Federal Agency Name: Department of Treasury Assistance Listing Number: 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Funds Finding Summary: The Foundation did not have internal controls to ensure proper review and approval (segregation of duties) between the preparer and reviewer ...

Federal Agency Name: Department of Treasury Assistance Listing Number: 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Funds Finding Summary: The Foundation did not have internal controls to ensure proper review and approval (segregation of duties) between the preparer and reviewer of the quarterly financial reports. Corrective Action Plan: Previous reports were compiled by the Foundation’s vendors and submitted by the prior CFO. Future reports will be prepared by the Accountant and reviewed by the CFO prior to submission. Responsible Individuals: Alisha Kinnison, Accountant and Matt Lazar, CFO Anticipated Completion Date: July 2025

View Audit 361017

Finding 569662 (2023-003)

Significant Deficiency 2023

Community Foundation of Northern Nevada

NV

Procurement, Suspension & Debarment

Federal Agency Name: Department of Treasury Assistance Listing Number: 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Funds Finding Summary: The Foundation did not have adequate internal controls to ensure contracts under federal awards contained all of the applicable provisions or...

Federal Agency Name: Department of Treasury Assistance Listing Number: 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Funds Finding Summary: The Foundation did not have adequate internal controls to ensure contracts under federal awards contained all of the applicable provisions or to ensure procedures were followed to verify an entity was not suspended or debarred prior to entering into a covered transaction. Corrective Action Plan: The Foundation has procedures in place to verify an entity was not suspended or debarred; however, documentation was not retained of procedures performed. The Foundation will retain evidence of steps taken to verify an entity is not suspended or debarred prior to entering into future covered transactions. Responsible Individuals: Ross Kemper, Controller, and Matt Lazar CFO Anticipated Completion Date: July 2025

View Audit 361017

Finding 569184 (2023-003)

Material Weakness 2023

City of Neptune Beach

FL

Reporting Internal Control / Segregation of Duties

Management agrees with the recommendation and recognizes that consistent review of the payroll processing is critical to minimize the risk of material mistakes that may lead to economic loss. On the last quarter of FY 2023-2024, management acquired and deployed new payroll processing software and s...

Management agrees with the recommendation and recognizes that consistent review of the payroll processing is critical to minimize the risk of material mistakes that may lead to economic loss. On the last quarter of FY 2023-2024, management acquired and deployed new payroll processing software and started to process payroll in the first period of FY 2023-2024. In addition, new policies and procedures have been implemented to ensure that payroll reports are reviewed and approved by the CFO, delegated employee, or other City official in the even there is a gap in the Chief Financial Officer position.

View Audit 360783

Finding 569151 (2023-002)

Material Weakness 2023

Prevent Child Abuse Pickens County INC

SC

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

CONTACT PERSON: Greta Young, Executive Director CORRECTIVE ACTION: The Organization will ensure that all MIECV program expenses are properly approved prior to the expense occurring. PROPOSED COMPLETION DATE: Prior to December 31, 2024

View Audit 360738

Corrective Action Plans

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