Corrective Action Plans

Finding 514162 (2023-002)

Significant Deficiency 2023

CO

Eligibility

Low-Income Home Energy Assistance – Assistance Listing No. 93.568 Recommendation: CLA recommends the County review controls and procedures surrounding file storage/retention to ensure files are being archived in accordance with Colorado Regulation 3.755.17 - Archiving Case Files. Explanation of dis...

Low-Income Home Energy Assistance – Assistance Listing No. 93.568 Recommendation: CLA recommends the County review controls and procedures surrounding file storage/retention to ensure files are being archived in accordance with Colorado Regulation 3.755.17 - Archiving Case Files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have completed the transfer of all our previous files and now scanning all new and current cases into a new database called Papervision. Each permanent technician will be responsible to scan their own cases into the database. Name of the contact person responsible for corrective action: Samantha Contreras Planned completion date for corrective action plan: New database has been implemented as of September 2024

View Audit 332366

Finding 514160 (2023-001)

Significant Deficiency 2023

Pueblo County Colorado

CO

Internal Control / Segregation of Duties Special Tests & Provisions

Child Care and Development Fund Cluster – Assistance Listing No. 93.575 and 93.596 Recommendation: CLA recommends the County review controls and procedures surrounding the follow-up by individual case managers surrounding errors noted on their case review to ensure corrective action is taken in a ti...

Child Care and Development Fund Cluster – Assistance Listing No. 93.575 and 93.596 Recommendation: CLA recommends the County review controls and procedures surrounding the follow-up by individual case managers surrounding errors noted on their case review to ensure corrective action is taken in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will develop and implement new policy and procedures to ensure that follow-through with correction of monthly childcare review error findings occur in a timely manner. All Child Care Eligibility Technicians will be retrained on the process for follow-up on their cases. When errors are found, the technician will have 10 working days to correct the error and the Supervisor will have five days to follow-up on corrections. Supervisor will keep all findings and follow-up due dates and completions on an excel spreadsheet in share point. Child Care Supervisor will provide excel spreadsheet with findings, follow-up dates, and completions to Administrator on a monthly basis. Names of the contact persons responsible for corrective action: Gina Wilburn – Colorado Child Care Assistance Program Supervisor, Tracy Brown – Family Services Division Administrator, and Russell Guerrero – Family Services Division Deputy Director Planned completion date for corrective action plan: January 1, 2025

View Audit 332366

Finding 514159 (2023-002)

Significant Deficiency 2023

Lorain City School District

OH

Internal Control / Segregation of Duties

The District was unable to follow the established procedure as planned. The District has since assessed the situation and implemented corrective measures to ensure adherence moving forward. The District has since recouped the appropriate funds from the employees.

View Audit 332343

Finding 514158 (2023-005)

Significant Deficiency 2023

Grant County

MN

Procurement, Suspension & Debarment § 200.303

Finding Number: 2023-005 Finding Title: Suspension and Debarment Program: 21.027 COVID-19 - Coronavirus State and Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Chad Van Santen, Grant County Auditor Karl Lindquist, Grant County Coordinator Corrective Action Planned: ...

Finding Number: 2023-005 Finding Title: Suspension and Debarment Program: 21.027 COVID-19 - Coronavirus State and Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Chad Van Santen, Grant County Auditor Karl Lindquist, Grant County Coordinator Corrective Action Planned: Grant County management will review vendor payments requiring checking for suspension and debarment in accordance with requirements of funding in the future. Anticipated Completion Date: December 31, 2024

View Audit 332334

Finding 514113 (2023-004)

Material Weakness 2023

Rapid City Area School District No. 51-4

SD

Material Weakness Reporting Internal Control / Segregation of Duties

Material Weakness Internal Control over Compliance Federal Programs Impacted: Education Stabilization Funds (84.425D, 84.425U) and Supporting Effective Instruction State Grant (84.367) 2023-004 Condition: Wages and benefits charged to federal grant programs were not properly supported with documen...

Material Weakness Internal Control over Compliance Federal Programs Impacted: Education Stabilization Funds (84.425D, 84.425U) and Supporting Effective Instruction State Grant (84.367) 2023-004 Condition: Wages and benefits charged to federal grant programs were not properly supported with documentation of the employee’s job functions and allowability for the program. Discrepancies were identified between employee contracts, employee time and effort documentation, and actual coding of wages and benefits. The wages and benefits that lacked supporting documentation were determined to be allowable to the programs tested. Criteria: A strong system of internal control includes proper maintenance of all payroll amendments and addendums for all periods in which employees are paid. Documentation of employee wage agreements and time and effort reporting should be maintained and updated as staffing assignments are revised. Auditor’s Recommendation: We recommend that management implement a process to ensure that all employees have current wage agreements. In addition, the wage agreements, time and effort reporting, and actual recording of wages and benefits should be reviewed periodically to confirm agreement of documentation. Management’s Response: Management is aware of this issue and is working on revisions to the internal process and control procedure to address it. Part of this issue is due to limitations in the District’s contract-issuing system. An additional system was developed to be able to electronically issue contract addendums to employees. However, due to extremely high turnover throughout the year, that system has not been implemented. As the District stabilizes its turnover, the system will be implemented and should address all issues with this finding. Gary Manuel, Director of Human Resources, is responsible for the corrective action. Implementation will be completed by June 30, 2025.

View Audit 332285

Finding 514112 (2023-003)

Material Weakness 2023

Corvallis Caring Place Project No. 126-22128

OR

Questioned Costs HUD Housing Programs Reporting

The Organization’s management agent is not approved by HUD. Management fees paid to unauthorized management agents are considered unauthorized distributions of project funds. Views of Management and Corrective Action Plan: The Organization has chosen to change management agents to one that will be a...

The Organization’s management agent is not approved by HUD. Management fees paid to unauthorized management agents are considered unauthorized distributions of project funds. Views of Management and Corrective Action Plan: The Organization has chosen to change management agents to one that will be approved by HUD. Contact Person: Mauro Hernandez

View Audit 332280 Questioned Costs: $1

Finding 514111 (2023-002)

Material Weakness 2023

Corvallis Caring Place Project No. 126-22128

OR

Reporting HUD Housing Programs

Finding: The Organization did not file its annual 2023 Single Audit and Data Collection form timely. The Organization did not file its HUD REAC Annual Financial Statement timely. Views of Management and Corrective Action Plan: The updated onboarding procedures listed in Finding II Corrective Action ...

Finding: The Organization did not file its annual 2023 Single Audit and Data Collection form timely. The Organization did not file its HUD REAC Annual Financial Statement timely. Views of Management and Corrective Action Plan: The updated onboarding procedures listed in Finding II Corrective Action are designed to prevent delays in submitting required audit reporting. Key improvements include: 1. Timely Reporting Compliance: o Enhanced onboarding processes eliminate the factors that previously led to late audit submissions. 2. Accurate Financials: o Financial statements submitted to auditors will be complete and accurate, minimizing the need for corrections. 3. Proactive Issue Resolution: o By addressing reporting requirements early in the onboarding process, the likelihood of errors and delays is significantly reduced. These updates ensure that future audit reporting deadlines are consistently met, avoiding the challenges faced in the current year.

View Audit 332280

Finding 514089 (2023-003)

Material Weakness 2023

City of Trenton

NJ

Reporting

Criteria The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2024. Corrective Action The C...

Criteria The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2024. Corrective Action The City will implement procedures ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. Responsible Party Lynn Au, Acting Chief Financial Officer Anticipated Completion Date June 30, 2025

View Audit 332276

Finding 514088 (2023-002)

Significant Deficiency 2023

City of Trenton

NJ

Reporting Internal Control / Segregation of Duties

Criteria: The City is required to provide the grantors with various quarterly, annual and final financial and performance reports that are due within time frames specified in grant agreements and contracts. Condition: We selected a sample of reports for the year ended December 31, 2023, to test the ...

Criteria: The City is required to provide the grantors with various quarterly, annual and final financial and performance reports that are due within time frames specified in grant agreements and contracts. Condition: We selected a sample of reports for the year ended December 31, 2023, to test the completeness and timeliness of report submissions. We noted the first two quarters of CDBG Cash on Hand reports were not submitted timely. We also noted the NJDCA Youth Anti-Violence Initiative quarterly performance reporting was not submitted timely during 2023. Corrective Action The City will cross-train staff responsible for programmatic and financial reporting on report preparation and deadlines to ensure coverage of these duties in cases of employee turnover leave. The grant managers and program staff will be responsible for programmatic reporting and the Finance department will be responsible for the financial reporting. The City will also implement due date tracking procedures to monitor that reports are sufficiently and timely completed and submitted. Lastly, meetings and improvements in communication between the program and finance staff involved in the completion and submission of required reports will be implemented. Responsible Party Nikki Mosgrove, Grant Manager (programmatic reports), Gbalee Weah, Program Accountant; Lynn Au, Acting Chief Financial Officer (financial reports) Anticipated Completion Date June 30, 2025

View Audit 332276

Finding 514087 (2023-001)

Material Weakness 2023

City of Trenton

NJ

Criteria Per 24 CFR 570.902, the City is determined to be failing to carry out its Community Development Block Grant activities in a timely manner if sixty days prior to the end of the grantee's current program year, the amount of entitlement grant funds available to the City under grant agreements ...

Criteria Per 24 CFR 570.902, the City is determined to be failing to carry out its Community Development Block Grant activities in a timely manner if sixty days prior to the end of the grantee's current program year, the amount of entitlement grant funds available to the City under grant agreements but undisbursed by the U.S. Treasury is more than 1.5 times the entitlement grant amount for its program year, and if the City fails to demonstrate to the grantor’s satisfaction that the lack of timeliness has resulted from factors beyond the City's reasonable control. Condition We tested whether the City is in compliance with the timeliness standard pursuant to 24 CFR 570.902 by calculating the ratio of unspent funds in its line of credit to the amount of its current program year entitlement grant as of December 31, 2023. We noted the ratio is above the maximum ratio of 1.5. Corrective Action The City will update its policies and procedures to ensure timeliness of expenditures is met, including regular monitoring of project status and budget to actual expenditure review. Responsible Party Carlos D. Minacapelli, M.D., B.A, Grant Administrator; Gbalee Weah, Program Accountant; Lynn Au, Acting Chief Financial Officer Anticipated Completion Date June 30, 2025

View Audit 332276

Finding 514062 (2023-003)

Significant Deficiency 2023

Planned Parenthood Association of Utah

UT

Significant Deficiency Program Income Internal Control / Segregation of Duties § 200.303

Finding 2023-003 Finding Summary: In connection with the audit performed, it was noted that there was an instance where a patient received more federal assistance and another patient received less federal assistance than allowed based on federal poverty guidelines. Responsible Individuals: Kathryn B...

Finding 2023-003 Finding Summary: In connection with the audit performed, it was noted that there was an instance where a patient received more federal assistance and another patient received less federal assistance than allowed based on federal poverty guidelines. Responsible Individuals: Kathryn Boyd, President and CEO Corrective Action Plan: The use of applying slides automatically, without reviewing the account first, has been prohibited by billing staff. In addition, clinic staff are not to apply any payments until the slide has been applied. If there are any issues with the slide, the clinic staff has been instructed to contact the billing staff for review and resolution. The Director of Revenue Cycle will randomly audit staff throughout the year to ensure additional slides are not applied and report out to the Chief Executive Officer. Anticipated Completion Date: 12/02/2024 (disallowing application of slides was previously implemented in 2023)

View Audit 332257

Finding 514053 (2023-003)

Material Weakness 2023

Montgomery County, Missouri

MO

Reporting

We have retrieved the 2023 report on the SLFRF Compliance Report -SLR-10450 P & E Report 2023 and have enclosed it and gave all copies of our Compliance Reports of ARPA funding that the County received to be put in the County’s records. We thought since the Federal government received the compliance...

We have retrieved the 2023 report on the SLFRF Compliance Report -SLR-10450 P & E Report 2023 and have enclosed it and gave all copies of our Compliance Reports of ARPA funding that the County received to be put in the County’s records. We thought since the Federal government received the compliance reports is wasn’t necessary for us to duplicate that locally but will do it if this is something the County Commission receives in the future.

View Audit 332245

Finding 514046 (2023-002)

Material Weakness 2023

Montgomery County, Missouri

MO

Subrecipient Monitoring Reporting § 200.510

I was not the clerk in 2023, so I don’t feel as I can respond, however, I will work to see this is resolved. We are implementing new software to better track all financials.

View Audit 332245

Finding 514034 (2023-005)

Material Weakness 2023

Nebraska Domestic Violence Sexual Assault Coalition

NE

Internal Control / Segregation of Duties Material Weakness Reporting

The Coalition's accounting staff will complete ongoing training to supplement their current skills. Financial professionals will be sought when reviewing potential board member candidates.

View Audit 332223

Finding 514028 (2023-004)

Material Weakness 2023

Nebraska Domestic Violence Sexual Assault Coalition

NE

Internal Control / Segregation of Duties Material Weakness

Management will review the year-end financial statements to detect and correct any necessary adjustments.

View Audit 332223

Finding 514022 (2023-003)

Significant Deficiency 2023

Nebraska Domestic Violence Sexual Assault Coalition

NE

Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.512

The previous auditors did not submit the required information into the Federal Audit Clearing House at the sooner of nine months after the end of the fiscal year end or 30 days after the completion of the audit. We are communicating with the current audit staff on a frequent basis so this can be com...

The previous auditors did not submit the required information into the Federal Audit Clearing House at the sooner of nine months after the end of the fiscal year end or 30 days after the completion of the audit. We are communicating with the current audit staff on a frequent basis so this can be completed in a timely manner.

View Audit 332223

Finding 514018 (2023-001)

Material Weakness 2023

Nebraska Domestic Violence Sexual Assault Coalition

NE

Internal Control / Segregation of Duties Cash Management Material Weakness

Timesheets are approved by directors and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, a Payroll Review Report has been developed and presented to and approved by the Executive Director at the issuance of each payroll.

View Audit 332223

Finding 514016 (2023-002)

Material Weakness 2023

Nebraska Domestic Violence Sexual Assault Coalition

NE

Internal Control / Segregation of Duties Cash Management Material Weakness

Timesheets are approved by directors and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, a Payroll Review Report has been developed and presented to and approved by the Executive Director at the issuance of each payroll.

View Audit 332223

Finding 513967 (2023-006)

Material Weakness 2023

City of Poughkeepsie

NY

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.412 § 200.512

2023-006 Single Audit Report Submission Although management acknowledges that the City’s annual financial statement and single audits have not been completed timely, we also note that it was the only issue identified in the federal single audit. The City has invested significant time and resources t...

2023-006 Single Audit Report Submission Although management acknowledges that the City’s annual financial statement and single audits have not been completed timely, we also note that it was the only issue identified in the federal single audit. The City has invested significant time and resources to bring its accounting and reporting current. The City’s timeliness has improved each year since 2020 and the 2023 single audit will be submitted 3 months earlier than the prior year. Management anticipates this issue being fully corrected by September 2025 with the timely filing of the 2024 audit. Dr. Brian Martinez, Commissioner of Finance, is responsible for ensuring that this corrective action is completed.

View Audit 332172

Finding 513931 (2023-002)

Material Weakness 2023

Shenandoah Community School District

IA

Internal Control / Segregation of Duties Reporting

The district will review the processes for duty segregation in the financial and cash management areas.

View Audit 332141

Finding 513911 (2023-001)

Material Weakness 2023

The Center for Progress and Excellence, Inc.

FL

Reporting

Plan of Corrective Action: CPE will initiate the audit process earlier next year. The books will be closed within 30 days of the year-end, and the audit team will be promptly informed to begin the process so that the results are timely and meaningful.

View Audit 332132

Finding 513906 (2023-005)

Significant Deficiency 2023

Northwest Georgia Housing Authority

GA

HUD Housing Programs Subrecipient Monitoring Eligibility

2023-005 – ALN 14.871 – Housing Choice Voucher Program – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Mr. Justin Jones, Executive Director Projected Completion Date: December 31, 2024

View Audit 332117

Finding 513905 (2023-003)

Significant Deficiency 2023

Northwest Georgia Housing Authority

GA

Questioned Costs Cash Management HUD Housing Programs

2023-003 – ALN 14.850 – Public & Indian Housing – Activities Allowed or Unallowed Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Mr. Justin Jones, Executive Director Projected Completion Date: December 31, 2...

2023-003 – ALN 14.850 – Public & Indian Housing – Activities Allowed or Unallowed Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Mr. Justin Jones, Executive Director Projected Completion Date: December 31, 2024

View Audit 332117 Questioned Costs: $1

Finding 513904 (2023-002)

Significant Deficiency 2023

Northwest Georgia Housing Authority

GA

HUD Housing Programs Subrecipient Monitoring Eligibility

2023-002 – ALN 14.850 – Public & Indian Housing – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Mr. Justin Jones, Executive Director Projected Completion Date: December 31, 2024

View Audit 332117

Finding 513903 (2023-001)

Significant Deficiency 2023

Northwest Georgia Housing Authority

GA

Allowable Costs / Cost Principles HUD Housing Programs § 200.303

2023-001 – ALN 14.850 – Public & Indian Housing – Allowable Costs Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Mr. Justin Jones, Executive Director Projected Completion Date: December 31, 2024

View Audit 332117

Corrective Action Plans

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