Corrective Action Plans

Finding 525686 (2023-003)

Material Weakness 2023

AL

Material Weakness Reporting Internal Control / Segregation of Duties

2023-003 – Delinquent and Inaccurate Quarterly Reporting to Lenders – Material Weakness in Internal Controls over Compliance/Material Noncompliance Recommendation: Management should implement a control to ensure that reports related to their grant funding are accurately and timely filed. Action Take...

2023-003 – Delinquent and Inaccurate Quarterly Reporting to Lenders – Material Weakness in Internal Controls over Compliance/Material Noncompliance Recommendation: Management should implement a control to ensure that reports related to their grant funding are accurately and timely filed. Action Taken: The Business Manager created a monthly checklist that includes a monitoring procedure to verify all reporting necessary under contracts and agreements has been accurately prepared and submitted on time. In addition, due dates of required reports are logged on the calendar of the Business Manager. Responsible Person – Business Manager, Marinda Turner Anticipated Completion Date: February 28, 2025

View Audit 344799

Finding 525675 (2023-001)

Significant Deficiency 2023

Winona County

MN

Procurement, Suspension & Debarment § 200.303

Finding Number: 2023-001 Finding Title: Suspension and Debarment Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Charles Elliott Corrective Action Planned: Winona County will review subsequent contracts and paymen...

Finding Number: 2023-001 Finding Title: Suspension and Debarment Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Charles Elliott Corrective Action Planned: Winona County will review subsequent contracts and payments to ensure that suspension and debarment verfication is attached to the appropriate payments. Anticipated Completion Date: 12/31/2024

View Audit 344790

Finding 525655 (2023-015)

None 2023

City of Ravenswood

WV

Reporting Special Tests & Provisions § 200.1

Finding #2023-015 Title of Finding Reporting Contact Person Kimberly Benson Anticipated Completion Date 6/30/2025 Corrective Action planned to be taken: We will ensure that all expenditures of COVID-19 funds are reported in the proper period.

View Audit 344765

Finding 525643 (2023-004)

Significant Deficiency 2023

Idea Public Schools

TX

Procurement, Suspension & Debarment

Finding #2023-004 – Significant Deficiency and Other Non-Compliance. Condition and context: During our testing of 60 transactions subject to procurement, we noted three instances where the School failed to procure three vendors for the Child and Adult Care Food Program in accordance with its polic...

Finding #2023-004 – Significant Deficiency and Other Non-Compliance. Condition and context: During our testing of 60 transactions subject to procurement, we noted three instances where the School failed to procure three vendors for the Child and Adult Care Food Program in accordance with its policies and procedures. Recommendation: Management should provide additional training on the procurement policy to staff with purchasing authority. Planned corrective action: Review internal and external documentation to verify procedures are aligned with statutory requirements. Engage employees with additional training and support. Responsible officers: James Dworkin, Chief Financial Officer and Layne Fisher, Chief Operating Officer Estimated completion date: February 29, 2024

View Audit 344754

Finding 525642 (2023-003)

Significant Deficiency 2023

Idea Public Schools

TX

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

#2023-003 – Significant Deficiency and Other Non-Compliance. Condition and context: Sampling of internal controls over payroll revealed 7 of the 240 transactions did not have timesheets approved by the employee’s supervisor, and for 2 of the 240 transactions, the employee was paid the incorrect am...

#2023-003 – Significant Deficiency and Other Non-Compliance. Condition and context: Sampling of internal controls over payroll revealed 7 of the 240 transactions did not have timesheets approved by the employee’s supervisor, and for 2 of the 240 transactions, the employee was paid the incorrect amount.. Recommendation: Reemphasize current policies and procedures to review timesheets, and payroll transactions. Planned corrective action: Current policies and procedures will be reviewed, and alternative approval procedures will be identified for instances when the employee’s direct supervisor is unavailable for timely approval. Implement additional audits during rollover process to correct administrative gap, which resulted in 2 payment amount errors. Responsible officers: James Dworkin, Chief Financial Officer and Martin Winchester, Chief Human Assets Officer Estimated completion date: March 31, 2024

View Audit 344754 Questioned Costs: $1

Finding 525623 (2023-003)

None 2023

Total Community Action, Inc.

LA

Reporting § 200.512

TCA recognizes that inability to complete the audit timely creates noncompliance with the Uniform Guidance. However, post pandemic, TCA has been caught in the cycle of late audits and due to auditor challenges, a myriad of fiscal staffing challenges. The Agency implemented several corrective actions...

TCA recognizes that inability to complete the audit timely creates noncompliance with the Uniform Guidance. However, post pandemic, TCA has been caught in the cycle of late audits and due to auditor challenges, a myriad of fiscal staffing challenges. The Agency implemented several corrective actions to ensure the cycle of late audits is disrupted, and has outlined additional strategies to support timely audit compliance for the 2024 fiscal year end and thereafter.

View Audit 344745

Finding 525622 (2023-003)

Material Weakness 2023

Columbus Community School District

IA

Internal Control / Segregation of Duties Reporting

The district continues to find solutions to help segregate duties with our minimally staffed central office (business manager, administrative assistant & nutrition director). Over the past few years, we have begun utilizing our building secretaries for tasks such as entering receipts, writing deposi...

The district continues to find solutions to help segregate duties with our minimally staffed central office (business manager, administrative assistant & nutrition director). Over the past few years, we have begun utilizing our building secretaries for tasks such as entering receipts, writing deposit slips, etc. The district’s business manager & administrative assistant will work with board members on the finance & negotiations committee to develop a plan to add more checks & balances to our current operations. We will use the segregation of duties handbook to help with this process.

View Audit 344740

Finding 525595 (2023-003)

Significant Deficiency 2023

Child Start, Inc.

MT

Reporting Internal Control / Segregation of Duties

Recommendation: We recommend the Organization implement procedures to ensure the accounting records and information pertaining to the audit process are finalized and made available to the auditors to allow adequate time to complete the audit prior to the statutory deadline. Management’s Response: ...

Recommendation: We recommend the Organization implement procedures to ensure the accounting records and information pertaining to the audit process are finalized and made available to the auditors to allow adequate time to complete the audit prior to the statutory deadline. Management’s Response: We concur with the recommendation, and the corrective action will be implemented as of January 31, 2025.

View Audit 344694

Finding 525594 (2023-001)

Material Weakness 2023

Child Start, Inc.

MT

Questioned Costs Allowable Costs / Cost Principles Cash Management

Invalid Journal Entries (Compliance) Recommendation: We recommend the Organization perform a thorough year-end review which should include comparing current balances to the prior year, reviewing details of account balances, as necessary, and reviewing journal vouchers posted during the year for reas...

Invalid Journal Entries (Compliance) Recommendation: We recommend the Organization perform a thorough year-end review which should include comparing current balances to the prior year, reviewing details of account balances, as necessary, and reviewing journal vouchers posted during the year for reasonableness, prior to submitting reimbursement requests for federal programs. Management’s Response: We concur with the recommendation, and the corrective action will be implemented as of January 31, 2025.

View Audit 344694 Questioned Costs: $1

Finding 525593 (2023-006)

Material Weakness 2023

Child Start, Inc.

MT

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Recommendation: We recommend the Organization review repair and maintenance accounts at year-end for items above the $5,000 capitalization threshold that are not routine maintenance and make appropriate adjustments as part of the year-end close process. Management’s Response: We concur with the reco...

Recommendation: We recommend the Organization review repair and maintenance accounts at year-end for items above the $5,000 capitalization threshold that are not routine maintenance and make appropriate adjustments as part of the year-end close process. Management’s Response: We concur with the recommendation, and the corrective action will be implemented as of January 31, 2025.

View Audit 344694

Finding 525592 (2023-005)

Material Weakness 2023

Child Start, Inc.

MT

Procurement, Suspension & Debarment

Recommendation: We recommend the Organization review the subsidiary accounts payable ledger and reconcile to the general ledger balance. We also recommend that expenses be booked when incurred (work is performed or goods are transferred). Management’s Response: We concur with the recommendation, and...

Recommendation: We recommend the Organization review the subsidiary accounts payable ledger and reconcile to the general ledger balance. We also recommend that expenses be booked when incurred (work is performed or goods are transferred). Management’s Response: We concur with the recommendation, and the corrective action will be implemented as of January 31, 2025.

View Audit 344694

Finding 525591 (2023-004)

Material Weakness 2023

Child Start, Inc.

MT

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

Recommendation: We recommend the Organization obtain a better understanding of the accounting system to allow for a thorough year-end close and review process. The year-end review should include reviewing current balances compared to the prior year, reviewing grant drawdowns near year-end to ensure ...

Recommendation: We recommend the Organization obtain a better understanding of the accounting system to allow for a thorough year-end close and review process. The year-end review should include reviewing current balances compared to the prior year, reviewing grant drawdowns near year-end to ensure they are recognized in the fiscal year the related costs were incurred, agreeing federal revenues earned to federal expenditures for cost-reimbursable grants, and reviewing details of account balances, as necessary, prior to providing the trial balance for audit. Management’s Response: We concur with the recommendation, and the corrective action will be implemented as of January 31, 2025.

View Audit 344694

Finding 525590 (2023-002)

Material Weakness 2023

Child Start, Inc.

MT

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Recommendation: We recommend the Organization perform a thorough year-end review which should include comparing current balances to the prior year, reviewing details of account balances, as necessary, and reviewing journal vouchers posted during the year for reasonableness, prior to providing the tr...

Recommendation: We recommend the Organization perform a thorough year-end review which should include comparing current balances to the prior year, reviewing details of account balances, as necessary, and reviewing journal vouchers posted during the year for reasonableness, prior to providing the trial balance for audit. Management’s Response: We concur with the recommendation, and the corrective action will be implemented as of January 31, 2025.

View Audit 344694

Finding 525580 (2023-002)

Material Weakness 2023

Chariton Community School District

IA

Internal Control / Segregation of Duties Reporting

The District is working together to split district tasks to adequately segregate duties.

View Audit 344687

Finding 525572 (2023-003)

Significant Deficiency 2023

Linesville Borough, Crawford County

PA

Internal Control / Segregation of Duties

Management was originally unaware of their requirement and have subsequently worked on rectifying with this current submission. Management has identified that they exceeded the threshold for single audit requirements for the subsequent year and will look to submit their subsequent audit in a timely ...

Management was originally unaware of their requirement and have subsequently worked on rectifying with this current submission. Management has identified that they exceeded the threshold for single audit requirements for the subsequent year and will look to submit their subsequent audit in a timely fashion. This issue does not appear to be an issue in the future.

View Audit 344669

Finding 525544 (2023-002)

Significant Deficiency 2023

Communities in Schools of Georgia, Inc.

GA

Allowable Costs / Cost Principles Cash Management Reporting

Communities In Schools of Georgia acknowledges the audit recommendation and is committed to strengthening internal controls related to journal entries and supporting documentation. During fiscal year 2024, we took the following actions to improve the integrity of our finance processes and controls ...

Communities In Schools of Georgia acknowledges the audit recommendation and is committed to strengthening internal controls related to journal entries and supporting documentation. During fiscal year 2024, we took the following actions to improve the integrity of our finance processes and controls over compliance with federal grant requirements: • Engaged Senior Finance Contractor • Initiated Search for Permanent full-time CFO • Completed implementation of new accounting software Under the leadership of our newly hired CFO, we are continuing to improve our finance processes by implementing the following measures: • Internal Controls for Journal Entries • Segregation of Duties • Workflow Approvals • Training and Process Standardization By implementing these measures, we aim to strengthen financial oversight and ensure accurate financial reporting and compliance with federal grant requirements. We appreciate the auditors’ recommendations and remain committed to establishing and maintaining robust internal controls.

View Audit 344624

Finding 525516 (2023-001)

Significant Deficiency 2023

Boys & Girls Clubs of Dumplin Valley

TN

Questioned Costs Reporting

Boys and Girls Club of Dumplin Valley respectfully submits the follow corrective action plan for the year ended December 31, 2023. Purkey, Carter, Compton, Swann, & Carter, PLLC P.O. Box 727 Morristown, TN 37815 Audit period: January 1, 2023 – December 31, 2023 The finding from the schedule of findi...

Boys and Girls Club of Dumplin Valley respectfully submits the follow corrective action plan for the year ended December 31, 2023. Purkey, Carter, Compton, Swann, & Carter, PLLC P.O. Box 727 Morristown, TN 37815 Audit period: January 1, 2023 – December 31, 2023 The finding from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include the finding and is not addressed. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2023-001: The Organization did not timely submit audited financial statements to the Office of Management and Budget (OMB). Criteria: The Organization is required to submit audited financial statements to OMB 30 days after the date of the auditor’s report, or nine months after the fiscal year end, whichever comes first. Cause of Condition: The Organization did not have systems in place to submit the audited financial statements within the required time period. Recommendation: Auditor recommends management implement systems to ensure audited financial statements are submitted to OMB within the required time period. Action Taken: In 2022, the Organization received a funding award of $1.2 million in ARPA from the Tennessee Department of Human Services (DHS). However, the Organization did not receive any reimbursements until 2024. During this period, the Organization was holding and waiting for reimbursements, which required readjusting funds throughout the year. Additionally, the funds moved the Organization into the Single Audit category, which is rare for the Organization. To remedy these findings and improve our financial management processes in the future, we have implemented new systems and procedures. These include: · Enhanced Financial Tracking: The Organization has adopted a more robust financial tracking system to monitor fund allocations and reimbursements more effectively. · Regular Financial Reviews: The Organization will conduct quarterly financial reviews to ensure timely adjustments and avoid significant disruptions. · Improved Communication with Funding Agencies: The Organization has established a dedicated team to maintain regular communication with funding agencies to expedite the reimbursement process. · Timely Submission of Audited Financial Statements: The Organization has put systems in place to ensure that audited financial statements are submitted to the Office of Management and Budget within the required time period. This includes setting internal deadlines and reminders to meet the 30 day submission requirement after the issuance of the auditor’s report or none months after the fiscal year end, whichever comes first. · Audit Preparation: The Organization will commit to providing all necessary audit items to auditors in the first quarter of each year moving forward. These measures are designed to ensure better financial stability and compliance, preventing similar issues in the future. Very truly yours, Christina Baker-Smith, Chief Administrative Officer Boys and Girls Club of Dumplin Valley

View Audit 344592 Questioned Costs: $1

Finding 525512 (2023-002)

Material Weakness 2023

Delaware Parents Association, Inc.

DE

Reporting

Delaware Parents Association acknowledges the delays in completing audits and data collection forms, which were due to limited staffing and competing demands on available staff time. Delaware Parents Association is committing additional time and effort to getting caught up and anticipates filing its...

Delaware Parents Association acknowledges the delays in completing audits and data collection forms, which were due to limited staffing and competing demands on available staff time. Delaware Parents Association is committing additional time and effort to getting caught up and anticipates filing its 2024 data collection form prior to the September 2025 deadline.

View Audit 344579

Finding 525511 (2023-001)

Material Weakness 2023

Delaware Parents Association, Inc.

DE

Delaware Parents Association acknowledges the delays in completing bank reconciliations, which were due to limited staffing and competing demands on available staff time. Delaware Parents Association is committing additional time and effort to bank reconciliations and anticipates being caught up by ...

Delaware Parents Association acknowledges the delays in completing bank reconciliations, which were due to limited staffing and competing demands on available staff time. Delaware Parents Association is committing additional time and effort to bank reconciliations and anticipates being caught up by December 31, 2024.

View Audit 344579

Finding 525350 (2023-001)

None 2023

Team Management 2000, Inc.

NJ

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Views of Responsible Officials and Planned Corrective Actions: We acknowledge the finding related to the delayed submission of the Single Audit report and appreciate the recommendation provided. Management is committed to ensuring timely completion and submission of future Single Audit reports in ac...

Views of Responsible Officials and Planned Corrective Actions: We acknowledge the finding related to the delayed submission of the Single Audit report and appreciate the recommendation provided. Management is committed to ensuring timely completion and submission of future Single Audit reports in accordance with the required deadlines. To address this, we will implement the following corrective actions: 1. Enhanced Internal Timeline: We will establish an internal deadline for audit-related documentation and review, allowing sufficient time for finalization before the official reporting deadline. 2. Increased Coordination: Management will work closely with auditors and key stakeholders throughout the audit process to ensure timely responses and resolution of outstanding items. 3. Resource Allocation: Additional internal resources will be dedicated to supporting the audit process, ensuring that necessary documentation and financial records are prepared in advance. 4. Regular Progress Monitoring: We will implement periodic check-ins during the audit period to track progress and address any potential delays proactively. We are confident that these measures will improve our ability to meet future reporting deadlines and enhance overall efficiency in the audit process.

View Audit 344570

Finding 525313 (2023-005)

Significant Deficiency 2023

Second Harvest Community Foodbank

MO

Procurement, Suspension & Debarment

We agree with the auditor's comments and the following action will be taken to improve this situation. Second Harvest staff have started a process to build a comprehensive vendor list to properly evaluate vendors through the procurement process. Second Harvest also intends to update its Financial Po...

We agree with the auditor's comments and the following action will be taken to improve this situation. Second Harvest staff have started a process to build a comprehensive vendor list to properly evaluate vendors through the procurement process. Second Harvest also intends to update its Financial Policies and Procedures in the coming year, and which will include the guiding process as well as a review of the organizational practices around procurement. We intend to utilize the comprehensive vendor list and develop a schedule to review vendors in accordance with our Financial Policies and Procedures on a regular basis based on the anticipated and/ or historical aggregate spend for goods and services. This corrective action will be implemented by June 1, 2025.

View Audit 344536

Finding 525312 (2023-007)

Significant Deficiency 2023

Second Harvest Community Foodbank

MO

Reporting

We agree with the auditor’s comments and the following action will be taken to improve this situation. We are working to organize current contracts and awards for federal programs and other funding sources. Second Harvest staff will review each funding contract and verify which sources include fun...

We agree with the auditor’s comments and the following action will be taken to improve this situation. We are working to organize current contracts and awards for federal programs and other funding sources. Second Harvest staff will review each funding contract and verify which sources include funding and expenditures subject to Uniform Guidance. This corrective action will be implemented by June 1, 2025.

View Audit 344536

Finding 525311 (2023-006)

Significant Deficiency 2023

Second Harvest Community Foodbank

MO

Cash Management Reporting

We agree with the auditor’s comments and the following action will be taken to improve this situation. Second Harvest staff are currently engaged with outside resources and support to develop an appropriate cost segregation plan which will address direct costs and indirect costs including salary, f...

We agree with the auditor’s comments and the following action will be taken to improve this situation. Second Harvest staff are currently engaged with outside resources and support to develop an appropriate cost segregation plan which will address direct costs and indirect costs including salary, fringe benefits, and non-salary costs. Through this process a spreadsheet will be developed to better distribute costs appropriately across all federal programs operated by Second Harvest and efforts supported through additional funding sources. This corrective action will be implemented by February 1, 2025.

View Audit 344536

Finding 525310 (2023-004)

Material Weakness 2023

Second Harvest Community Foodbank

MO

We agree with the auditor’s comments and the following action will be taken to improve this situation. Second Harvest staff are currently engaged with outside resources and support to develop an appropriate cost segregation plan which will address direct costs and indirect costs including salary, f...

We agree with the auditor’s comments and the following action will be taken to improve this situation. Second Harvest staff are currently engaged with outside resources and support to develop an appropriate cost segregation plan which will address direct costs and indirect costs including salary, fringe benefits, and non-salary costs. Through this process a spreadsheet will be developed to better distribute costs appropriately across all federal programs operated by Second Harvest and efforts supported through additional funding sources. This corrective action will be implemented by February 1, 2025.

View Audit 344536

Finding 525309 (2023-003)

Material Weakness 2023

Second Harvest Community Foodbank

MO

Reporting Equipment & Real Property Management

We agree with the auditor’s comments and the following action will be taken to improve this situation. As of September 2024, the Director of Logistics has established a system to ensure the accurate values of USDA foods are receipted into Primarius, Second Harvest’s inventory software system. At t...

We agree with the auditor’s comments and the following action will be taken to improve this situation. As of September 2024, the Director of Logistics has established a system to ensure the accurate values of USDA foods are receipted into Primarius, Second Harvest’s inventory software system. At the beginning of each year, the Department of Social Services sends our Operations team the USDA Foods valuation chart for the calendar year. This valuation chart lists the food value per pound, net case weight and case value by material code. These material codes are input into our inventory software system and reviewed each month to ensure they match the USDA foods code. In preparing for USDA food deliveries, the Director of Logistics will pre-enter information using the USDA Foods Valuation chart to verify the case values & case net weights match in Primarius. Finally, all USDA food valuations will be reviewed at year-end for accuracy and sent to the State Agency for verification that all monthly receipted quantities and values align between the two systems. This corrective action was implemented as of September 30, 2024.

View Audit 344536

Corrective Action Plans

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