Corrective Action Plans

Finding 526661 (2023-002)

Material Weakness 2023

CA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

The District agrees and has already implemented processes to ensure receivables are created with each claim created in CNIPS

View Audit 345656 Questioned Costs: $1

Finding 526577 (2023-010)

None 2023

County of Bradford, Pennsylvania

PA

Subrecipient Monitoring Reporting

Planned corrective Action: Bradford County will prepare an updated Subrecipient agreement and initiate a monitoring program to follow DHS Single audit requirements. Person Responsible: Michelle Shedden, Chief Clerk Anticipated Completion Date: 6/1/2025

View Audit 345545

Finding 526566 (2023-005)

Material Weakness 2023

Doral Academy of Northern Nevada

NV

Allowable Costs / Cost Principles

Corrective Action Plan: A process was put in place in May 2023 to ensure all principal approvals are documented in writing or electronic approval in the system, which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received. Personnel Respon...

Corrective Action Plan: A process was put in place in May 2023 to ensure all principal approvals are documented in writing or electronic approval in the system, which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 345521

Finding 526564 (2023-004)

Material Weakness 2023

Doral Academy of Northern Nevada

NV

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

Corrective Action Plan: Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned sta...

Corrective Action Plan: Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. In addition, a financial controller has been added to ensure that secondary reviews occur on all required filings and reconciliations. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 345521

Finding 526551 (2023-006)

Material Weakness 2023

Dunseith Public School District No. 1

ND

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.

View Audit 345466

Finding 526546 (2023-005)

Material Weakness 2023

Dunseith Public School District No. 1

ND

Internal Control / Segregation of Duties Cash Management Reporting

Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.

View Audit 345466

Finding 526537 (2023-004)

Material Weakness 2023

Dunseith Public School District No. 1

ND

Reporting School Nutrition Programs

Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.

View Audit 345466

Finding 526536 (2023-003)

Material Weakness 2023

Dunseith Public School District No. 1

ND

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

Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.

View Audit 345466

Finding 526512 (2023-003)

Material Weakness 2023

Boulder City Hospital, Inc.

NV

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.303

Finding 2023-003 Federal Agency Name: U.S. Department of Agriculture Federal Financial Assistance Listing: #10.766 Program Name: Community Facilities Loans and Grants Cluster, Community Facilities Loans and Grants Compliance Requirement: Special Tests and Provisions Finding Summary: The Hospital did...

Finding 2023-003 Federal Agency Name: U.S. Department of Agriculture Federal Financial Assistance Listing: #10.766 Program Name: Community Facilities Loans and Grants Cluster, Community Facilities Loans and Grants Compliance Requirement: Special Tests and Provisions Finding Summary: The Hospital did not sufficiently fund their reserve account. As of December 31, 2023, the Hospital should have USDA debt reserves at least equal to $389,998. Responsible Individuals: Doug B. Lewis, Chief Financial Officer Corrective Action Plan: Management will review the reserve account requirements and ensure appropriate contributions are made during the fiscal year.

View Audit 345428

Finding 526503 (2023-002)

Significant Deficiency 2023

Christian Farms Treehouse INC

TX

Recommendation: The Organization should reinforce its policies and procedures in regards to payroll expenses and note that when payroll is run, payment to the Internal Revenue Service should be rendered to decrease accrued payroll liabilities. Responsible Official‘s Response: We agree and will mak...

Recommendation: The Organization should reinforce its policies and procedures in regards to payroll expenses and note that when payroll is run, payment to the Internal Revenue Service should be rendered to decrease accrued payroll liabilities. Responsible Official‘s Response: We agree and will make sure that whenever payroll is run, payment is disbursed to the Internal Revenue Service to pay for payroll liabilities. Additionally, we will monitor the payroll liabilities account in the general ledger monthly to make sure there are no non-reconciling items in related to the account.

View Audit 345422

Finding 526500 (2023-001)

Significant Deficiency 2023

Christian Farms Treehouse INC

TX

Recommendation: The Organization should reinforce its policies and procedures in regards to expenditures to ensure vendor invoices are retained in a secure, centralized location. Responsible Official‘s Response: We agree and will make sure that all invoices are received and recorded accurately with...

Recommendation: The Organization should reinforce its policies and procedures in regards to expenditures to ensure vendor invoices are retained in a secure, centralized location. Responsible Official‘s Response: We agree and will make sure that all invoices are received and recorded accurately with proper authorization, and upon payment of those invoices, the confirmation of payment will be attached to the invoice and the invoices stored in a central location in the administrative offices.

View Audit 345422

Finding 526465 (2023-004)

Significant Deficiency 2023

Okanogan County Child Development Association

WA

Reporting

Recommendation: We recommend that the Association establishes controls that require timely reporting and support amounts reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment Fiscal staff has been t...

Recommendation: We recommend that the Association establishes controls that require timely reporting and support amounts reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment Fiscal staff has been trained on reporting requirements, including required supporting documentation and deliverable timelines. Root Cause At the end of 2022, the long-time fiscal director left the agency. With attrition in the fiscal department, other staff took responsibility for the reporting duty. This was complicated due to a lack of knowledge of the new software system and previous lack of all information being migrated into the new system, which contributed to pulling reports that were thought to be accurate, but were not. Action Taken The report was completed by the original due date by the new staff. It was later found that there was a drawdown request that was missed, making the annual report being returned. OCCDA has been in contact with the Payment Management System and the Fiscal Support at OHS. We began the process of completing this request for the missed draw down so that the report can be finalized. As of 2024, all PMS funds requested include fiscal software back updocumentation of associated expenses. With all of the current updates to the policy and procedures, the updates to the separation of duties and the new fiscal staff this will no longer be an issue as we have current and accurate information in our fiscal software allowing us to provide timely reports to PMS and other fund sources.

View Audit 345386

Finding 526464 (2023-003)

Significant Deficiency 2023

Okanogan County Child Development Association

WA

Internal Control / Segregation of Duties Cash Management Significant Deficiency

Recommendation: The Association establish controls that allow for the timely and accurate recording of grants and contracts receivable from reimbursement-based awards in the same period as their corresponding expenditures. Explanation of disagreement with audit finding: There is no disagreement with...

Recommendation: The Association establish controls that allow for the timely and accurate recording of grants and contracts receivable from reimbursement-based awards in the same period as their corresponding expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment Through this audit process and staff turnover, tasks have been distributed and processes have been implemented immediately to meet the expectations that an AR transaction be entered into the fiscal system within a timely manner of one week or sooner. Root Cause Due to a lack of knowledge of the new software system. Not all information was migrated into the new software system in a timely manner, making it difficult to use at its full potential. OCCDA had a large turnover in the fiscal team during the audit process. The transition to the new fiscal software was during the height of the COVID-19 pandemic, making it difficult to complete training and migration of the new system. Action Taken Immediately in 2023, the fiscal team implemented adding reports/documentation to all requests for funding to allow for better tracking and record keeping. Newly hired staff have established a clear understanding of the naming conventions for clarity and accurate reporting. Tasks have been realigned to specific positions so that all duties are covered and responsibilities are defined. This will ensure that all fiscal tasks are completed timely and accurately establishing controls for reimbursement funding. Training has been provided for the fiscal team on the internal processes and procedures to ensure the timely entry of all data and the importance of accurate monthly reports. We have reorganized the chart of accounts in support of the software consultants, we have added additional program numbers to track grants separately by funding year to allow us to close each grant yearly. Our Fiscal Assistant has been trained to complete all accounts receivable. Receivable billings are completed in the month that they are performed. All receipts are recorded in the month they are received. Monthly reports continue to be sent out each month for the Leadership team to review, allowing for transparency and additional reviews and accuracy. All bank reconciliations were completed and brought up to date in 2023. The GL accounts were updated for better separation and grant tracking. Updated our policy and procedures for recording revenue in the same period it occurred. We have updated internal controls and procedures for reconciling and reviewing all revenue and expenses regularly.

View Audit 345386

Finding 526463 (2023-002)

Significant Deficiency 2023

Okanogan County Child Development Association

WA

Internal Control / Segregation of Duties Significant Deficiency

Recommendation: We recommend the Association adopt controls to reconcile payroll liability balances at least quarterly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment During the previous audit, we impl...

Recommendation: We recommend the Association adopt controls to reconcile payroll liability balances at least quarterly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment During the previous audit, we implemented benefit plans in the system allowing for accurate and timely reporting. Worked with Fiscal Consultant to implement entry of all liabilities into the fiscal software. Root Cause Due to a lack of knowledge of the software system not all information was migrated into the new software system in a timely manner, making it difficult to use at its full potential. OCCDA had a large turnover in the fiscal team. The transition to the new fiscal software was during the height of the COVID-19 pandemic, making it difficult to complete training and migration of the new system. Action Taken Reassessing the payroll system set up and the mapping of the payroll liabilities, working towards reconciling the balance sheet accounts at minimum quarterly. Updated GL accounts and the payroll liability accounts to ensure that OCCDA is able to reconcile the accounts quarterly. Payroll procedures have been updated to include the steps and ensure that reconciliation is able to be cross trained.

View Audit 345386

Finding 526462 (2023-001)

Significant Deficiency 2023

Okanogan County Child Development Association

WA

Internal Control / Segregation of Duties Significant Deficiency Matching / Level of Effort / Earmarking

Recommendation: We recommend that Association staff familiarize themselves with the terms of the loan agreement and put controls in place to ensure funds are properly transferred to the reserve account at least annually. Explanation of disagreement with audit finding: There is no disagreement with t...

Recommendation: We recommend that Association staff familiarize themselves with the terms of the loan agreement and put controls in place to ensure funds are properly transferred to the reserve account at least annually. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment: Fiscal Manager has reviewed the loan requirements. Root Cause Due to large turnover in the fiscal team and the lack of knowledge of loan requirements. Action Taken Fiscal Manager has reviewed loan documents and requirements making ourselves familiar with the reserve account requirements. Moving forward the transfer to the reserve account will happen on a monthly basis in conjunction with the mortgage payment. OCCDA now has a recurring entry for this transaction and the funds are transferred monthly. Also we updated our procedures to ensure that all transfers are completed and are documented for cross training.

View Audit 345386

Finding 526455 (2023-004)

Material Weakness 2023

City of Wyandotte, Michigan

MI

Material Weakness Reporting Special Tests & Provisions

Condition: The City submitted the required Project and Expenditure Report, but the amount reported in March 2023 as cumulative expenditures was the City's total award amount rather than the amount spent to date. Planned Corrective Action: The City will correct the reports that have been submitted an...

Condition: The City submitted the required Project and Expenditure Report, but the amount reported in March 2023 as cumulative expenditures was the City's total award amount rather than the amount spent to date. Planned Corrective Action: The City will correct the reports that have been submitted and review future reports to ensure the appropriate expenditures are disclosed. Contact person responsible for corrective action: Robert McMahon, City Administrator Anticipated Completion Date: 09/30/2025

View Audit 345380

Finding 526454 (2023-003)

Material Weakness 2023

City of Wyandotte, Michigan

MI

Material Weakness Reporting Program Income

Condition: The City did not submit the required annual report related to use of program income. Planned Corrective Action: The City will work with the EPA to determine how to report the use of program income. Contact person responsible for corrective action: Robert McMahon, City Administrator Antici...

Condition: The City did not submit the required annual report related to use of program income. Planned Corrective Action: The City will work with the EPA to determine how to report the use of program income. Contact person responsible for corrective action: Robert McMahon, City Administrator Anticipated Completion Date: 09/30/2025

View Audit 345380

Finding 526452 (2023-002)

Material Weakness 2023

City of Wyandotte, Michigan

MI

Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.502 § 200.508 § 200.510

Condition: The schedule of expenditures of federal awards (SEFA) was not accurate. Planned Corrective Action: The City will review its process for identifying and communicating Federal Grant expenditures to its auditors. Contact person responsible for corrective action: Robert McMahon, City Administ...

Condition: The schedule of expenditures of federal awards (SEFA) was not accurate. Planned Corrective Action: The City will review its process for identifying and communicating Federal Grant expenditures to its auditors. Contact person responsible for corrective action: Robert McMahon, City Administrator Anticipated Completion Date: 09/30/2025

View Audit 345380

Finding 526388 (2023-003)

Material Weakness 2023

Youth Over US INC

OH

Questioned Costs Internal Control / Segregation of Duties

2023-003 – Opportunities Identified to Enhance Program Disbursement Processes in Alignment with Organizational Procedures.

View Audit 345313 Questioned Costs: $1

Finding 526388 (2023-003)

Material Weakness 2023

Youth Over US INC

OH

Questioned Costs Internal Control / Segregation of Duties

Auditor’s Recommendation:

View Audit 345313 Questioned Costs: $1

Finding 526388 (2023-003)

Material Weakness 2023

Youth Over US INC

OH

Questioned Costs Internal Control / Segregation of Duties

It is recommended that the Organization implement the following measures to address the identified deficiency:

View Audit 345313 Questioned Costs: $1

Finding 526388 (2023-003)

Material Weakness 2023

Youth Over US INC

OH

Questioned Costs Internal Control / Segregation of Duties

• Enhance internal controls over the processing of transactions.

View Audit 345313 Questioned Costs: $1

Finding 526388 (2023-003)

Material Weakness 2023

Youth Over US INC

OH

Questioned Costs Internal Control / Segregation of Duties

• Continued expression of importance of the proper protocol related to the processing of transactions.

View Audit 345313 Questioned Costs: $1

Finding 526388 (2023-003)

Material Weakness 2023

Youth Over US INC

OH

Questioned Costs Internal Control / Segregation of Duties

• Establish a protocol in which transactions are monitored for compliance with Organizational policies.

View Audit 345313 Questioned Costs: $1

Finding 526388 (2023-003)

Material Weakness 2023

Youth Over US INC

OH

Questioned Costs Internal Control / Segregation of Duties

• Establish a policy where reoccurring transactions are processed and approved based on the consistency with the contractual arrangement and not based on individual invoices.

View Audit 345313 Questioned Costs: $1

Corrective Action Plans

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