Corrective Action Plans

Finding 513662 (2023-007)

Significant Deficiency 2023

AL

Allowable Costs / Cost Principles Reporting Significant Deficiency

The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.

View Audit 331570

Finding 513632 (2023-002)

Material Weakness 2023

Young Women's Christian Association of Northeast Kansas

KS

Reporting Internal Control / Segregation of Duties

Condition Reports submitted to the Governor's Office for the Crime Victim Assistance Program was inaccurate and had to be resubmitted during the audit. Recommendation Procedures should be established and implemented to verify the correct expenses are being reported to the reporting agencies. Acti...

Condition Reports submitted to the Governor's Office for the Crime Victim Assistance Program was inaccurate and had to be resubmitted during the audit. Recommendation Procedures should be established and implemented to verify the correct expenses are being reported to the reporting agencies. Action Taken The business manager will review all reimbursement expense requests and verify requested amounts to the general ledger.

View Audit 331555

Finding 513626 (2023-102)

Material Weakness 2023

Circle the City

AZ

Reporting Special Tests & Provisions

Recommendation: The Center should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner. Action Taken: As indicated in the response to finding 2023-001, staffing has since been increased to ensure complianc...

Recommendation: The Center should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner. Action Taken: As indicated in the response to finding 2023-001, staffing has since been increased to ensure compliance with the timely filing of all internal and external deliverables. Contact Person: John Moore, CFO Anticipated Completion Date: Completed

View Audit 331540

Finding 513624 (2023-101)

Material Weakness 2023

Circle the City

AZ

Special Tests & Provisions

Recommendation: To help ensure that SFS discounts are properly calculated and documented, the Organization should perform random reviews of its SFS applications in order to detect and correct errors or incomplete applications on a timely basis. Action Taken: CTC has designated a person in the Financ...

Recommendation: To help ensure that SFS discounts are properly calculated and documented, the Organization should perform random reviews of its SFS applications in order to detect and correct errors or incomplete applications on a timely basis. Action Taken: CTC has designated a person in the Finance Department to audit Income Attestations. Rather than just do random reviews, all patients requiring an Income Attestation are audited every month. This process occurred for most of 2023 and all of 2024. In addition, one of CTC's key performance indicators (KPls) is the expectation that 100% of all patients will have an income attestation. For all of FY24 and now FY25 year-to-date, this KPI metric was and will continue to be measured and reported to CTC leadership every month to ensure full compliance. Contact Person: John Moore, CFO Anticipated Completion Date: Completed

View Audit 331540

Finding 513623 (2023-006)

Significant Deficiency 2023

Catholic Charities of Central and Northern Missouri

MO

Subrecipient Monitoring Reporting

Catholic Charities of Central and Northern Missouri agrees with this finding and as of April 1, 2024, has altered procedures to ensure that all federal grant submissions are submitted by the 15th of the following month, unless the granting specifies otherwise.

View Audit 331537

Finding 513622 (2023-005)

Material Weakness 2023

Catholic Charities of Central and Northern Missouri

MO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.302 § 200.403

Catholic Charities of Central and Northern Missouri agrees with this finding and as of July 1, 2024 has altered procedures so that invoices and documentation related to expenditure of federal funds are now scanned and attached to the accounting entry recording the payable.

View Audit 331537 Questioned Costs: $1

Finding 513621 (2023-001)

None 2023

Homestead Affordable Housing, Inc. and Affiliates

KS

Management will provide auditors with all requested documentation in a manner timely enough to complete fieldwork prior to the deadline.

View Audit 331536

Finding 513619 (2023-002)

Significant Deficiency 2023

City of Stamford

TX

Subrecipient Monitoring Reporting

The City will prepare for financial statement audits to ensure audits are completed timely.

View Audit 331534

Finding 513615 (2023-001)

Material Weakness 2023

Weston County Hospital District

WY

Internal Control / Segregation of Duties Material Weakness Reporting

2023-001 Provider Relief Fund Reporting of Lost Revenue Corrective action planned: Management intends to perform an internal recalculation on the information included on the PRF reports. Those recalculated figures will be reconciled to the respective internal and audited financial statements. Antici...

2023-001 Provider Relief Fund Reporting of Lost Revenue Corrective action planned: Management intends to perform an internal recalculation on the information included on the PRF reports. Those recalculated figures will be reconciled to the respective internal and audited financial statements. Anticipated completion date: June 2025 Contact person responsible for corrective action: Tish Miller, Chief Financial Officer

View Audit 331524

Finding 513611 (2023-001)

None 2023

Cuban American National Council, Inc.

FL

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN November 26, 2024 Cuban American National Council, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. FINDINGS—FINANCIAL AWARDS AUDIT NONCOMPLIANCE FINDING 2023-001 (previously 2022-001) Late Submission of Federal Audit Clearin...

CORRECTIVE ACTION PLAN November 26, 2024 Cuban American National Council, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. FINDINGS—FINANCIAL AWARDS AUDIT NONCOMPLIANCE FINDING 2023-001 (previously 2022-001) Late Submission of Federal Audit Clearinghouse (FAC) Data Collection Management agrees with the recommendation. To rectify the deficiency, management will perform the following steps: 1. Effective December 1, 2024, the President & CEO will implement a reporting process that includes timelines and target dates, and additional communication within the CNC team will be established for all personnel to be aware of the deadlines and the importance of meeting the deadlines. The President & CEO and other department heads can monitor that the Organization is on pace to meet its various reporting deadlines including the submission of the Data Collection to the FAC website by the deadline established by the Uniform Guidance. It is anticipated that this additional oversight and communication can occur right away, but the deadlines for various information and reports required by the grantors occur monthly with the goal of submitting reports by the deadlines for 2024-2025 awards going forward. Management will need to monitor continuously to make sure that the Organization is making progress and meeting its reporting deadlines. Successful implementation would indicate that the Organization meets all its reporting deadlines going forward starting with the 2024- 2025 awards and submitting its Data Collection and Audit Reporting Package nine months after year-end which would be September 30, 2025. Anticipated Completion Date: September 2025 Person(s) Responsible: Gabriela Musiet President & CEO Gmusiet@cnc.org (305) 642-3484

View Audit 331519

Finding 513563 (2023-005)

Significant Deficiency 2023

Municipality of Ciales

PR

Subrecipient Monitoring Reporting § 200.328

The Municipality established procedures to submit the required report on time.

View Audit 331400

Finding 513562 (2023-004)

Material Weakness 2023

Municipality of Ciales

PR

Questioned Costs Allowable Costs / Cost Principles

The Municipality established procedures to verify and reimburse the funds used and to avoid repeating the situation.

View Audit 331400 Questioned Costs: $1

Finding 513554 (2023-003)

Material Weakness 2023

Municipality of Ciales

PR

Reporting Internal Control / Segregation of Duties § 200.512

The Municipality established procedures to make the contract of financial statement preparation and supporting documentation on time to be available in a timely manner.

View Audit 331400

Finding 513553 (2023-002)

Significant Deficiency 2023

Municipality of Ciales

PR

HUD Housing Programs Reporting Internal Control / Segregation of Duties

The Municipality established procedures to make the contract of financial statement preparation and supporting documentation on time to be available in a timely manner.

View Audit 331400

Finding 513528 (2023-002)

Material Weakness 2023

Albia Community School District

IA

Internal Control / Segregation of Duties Reporting

The District will continue to review and evaluate staff assignments and areas where additional internal control is necessary. The District Office Manager and Administrative Assistant continue to learn new roles and divide responsibilities in the area of payroll processing, data entry, receiving and...

The District will continue to review and evaluate staff assignments and areas where additional internal control is necessary. The District Office Manager and Administrative Assistant continue to learn new roles and divide responsibilities in the area of payroll processing, data entry, receiving and general ledger at the District level. We are utilizing online payments for lunch accounts, registration and for some activities to reduce overall exposure with cash candling. We have also changed some roles for associates, secretaries and a kitchen assistant to ensure daily deposits, receipts and receipt entry are not under the control of one person.

View Audit 331381

Finding 513491 (2023-005)

Material Weakness 2023

Menominee County, Wisconsin

WI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Uniform Grant Guidance Implementation Recommendation: We recommend the County complete an assessment of its financial management system and related internal controls over federal awards. This assessment should include an evaluation of existing policies and procedures to determine where additional en...

Uniform Grant Guidance Implementation Recommendation: We recommend the County complete an assessment of its financial management system and related internal controls over federal awards. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The County started to implement additional procedures and controls during the year ended December 31, 2018 related to Uniform Guidance, but never completed the process. The County will continue to evaluate current policies and improve them to be in compliance with Uniform Guidance. In addition, the County is contracting with CLA to gain additional understanding and training for department personnel on UGG requirements. Name(s) of the contact person(s) responsible for correction action: Kourtney Erickson Planned completion date for corrective action: December 31, 2024Action planned/taken in response to finding: The County will be reviewing processes and procedures for provider audits for the 2023 audit. Name(s) of the contact person(s) responsible for corrective action: Kourtney Erickson Planned completion date for corrective action plan: December 31, 2024

View Audit 331377

Finding 513488 (2023-001)

Material Weakness 2023

Department of State

PR

Reporting

On October 2021, The Finance Division operated without a Finance Director until February 2022. The Budget Director, Jeanette Díaz is the person in charge of the Finance office. From that moment on, every effort began to be made to obtain a budget allocation to be able to contract the Single Audit pr...

On October 2021, The Finance Division operated without a Finance Director until February 2022. The Budget Director, Jeanette Díaz is the person in charge of the Finance office. From that moment on, every effort began to be made to obtain a budget allocation to be able to contract the Single Audit processes. Is the first time that our agency have to performed the Single Audit and the Finance Division had not reported the need to prepare this report.

View Audit 331371

Finding 513467 (2023-001)

Material Weakness 2023

Pend Oreille County Public Hospital District No. 1

WA

Material Weakness Reporting Significant Deficiency

2023-001 Provider Relief Fund Reporting of Lost Revenue Corrective action planned: The District moved to a new EHR in the first quarter of 2021. Implementation of the new system put our accounting department behind. When the PRF was reported on, the cost report settlement had not been booked. There...

2023-001 Provider Relief Fund Reporting of Lost Revenue Corrective action planned: The District moved to a new EHR in the first quarter of 2021. Implementation of the new system put our accounting department behind. When the PRF was reported on, the cost report settlement had not been booked. Therefore, the initial gross revenue amount was off. The District expects to have accounting closed much closer to its fiscal year end starting in 2024. Anticipated completion date: January 2024 Contact person responsible for corrective action: Kim Manus, Chief Financial Officer

View Audit 331346

Finding 513453 (2023-004)

None 2023

Community Development Partnership

MA

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303

We are in process of submitting the required operating budget and self-certification letter to the USDA. Anticipated Completion Date- 12/31/2024 Completed.Responsible Contact Person-Kathleen Boyce, CFAO

View Audit 331288

Finding 513451 (2023-002)

None 2023

Community Development Partnership

MA

Reporting

Once the FY 24 audit is complete we will insure that we are up to date with all required report filings. Anticipated Completion Date- January 31, 2025.Responsible Contact Person-Kathleen Boyce, CFAO

View Audit 331288

Finding 513450 (2023-001)

Material Weakness 2023

Community Development Partnership

MA

Material Weakness

Our accounting system does allow for these reports to be produced for the RD Project once we have the opening balance sheet separated by program. We are working with our Net Suite consultants to correct the historical transactions on the balance sheet to insure that all balance sheet accounts are m...

Our accounting system does allow for these reports to be produced for the RD Project once we have the opening balance sheet separated by program. We are working with our Net Suite consultants to correct the historical transactions on the balance sheet to insure that all balance sheet accounts are maintained by program.Anticipated Completion Date- December 31, 2024. Responsible Contact Person- Kathleen Boyce, CFAO

View Audit 331288

Finding 513449 (2023-005)

None 2023

Community Development Partnership

MA

Eligibility

We have submitted the annual SAC filing as the prior year's audits have been completed. We expect the FY24 audit to be completed by the end of January 2025 and the SAC filing for the fiscal year will be completed shortly thereafter which will be prior to the deadline of nine months after the end of ...

We have submitted the annual SAC filing as the prior year's audits have been completed. We expect the FY24 audit to be completed by the end of January 2025 and the SAC filing for the fiscal year will be completed shortly thereafter which will be prior to the deadline of nine months after the end of the audit period. Anticipated Completion Date-02/28/2025.Responsible Contact Person-Kathleen Boyce, CFAO

View Audit 331288

Finding 513448 (2023-003)

Material Weakness 2023

Community Development Partnership

MA

Allowable Costs / Cost Principles § 200.302

We are working with our Net Suite consultants to correct the historical transactions and on-going system procedures and processes to insure that the accounting software provides that all financial transactions are properly allocated to programs/properties funded with federal funds. Anticipated Compl...

We are working with our Net Suite consultants to correct the historical transactions and on-going system procedures and processes to insure that the accounting software provides that all financial transactions are properly allocated to programs/properties funded with federal funds. Anticipated Completion Date-12/31/2024 . Responsible Contact Person-Kathleen Boyce, CFAO

View Audit 331288

Finding 513447 (2023-006)

Material Weakness 2023

Normandy Schools Collaborative

MO

Questioned Costs Allowable Costs / Cost Principles § 200.403 § 200.431

We will maintain a schedule that details all salary and benefit expenses charged against each Federal award and ensure that these totals are reconciled back to the general ledger and the Final Expenditure Report. We take some exception with this finding, as we believe the audit sample was pulled and...

We will maintain a schedule that details all salary and benefit expenses charged against each Federal award and ensure that these totals are reconciled back to the general ledger and the Final Expenditure Report. We take some exception with this finding, as we believe the audit sample was pulled and formatted in a cumbersome manner and did not facilitate the process of clearly identifying all of the expenditures cited, which often represented portions of benefit costs paid for personnel and reflected in total on related insurance invoices, etc. The Director of Federal Programs and the Payroll Coordinator will be charged with ensuring the accuracy of this information and the related processes moving forward.

View Audit 331286 Questioned Costs: $1

Finding 513427 (2023-006)

Significant Deficiency 2023

Hinds County School District

MS

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finding 2023-006 Corrective Action: The district will ensure that all semi-annuals are signed as stated in the policy manual. The Business Manager will collaborate with Federal Funded directors and obtain copies of semi-annual certifications. Responsible Parties: Avery Johnson, Business Manager Robe...

Finding 2023-006 Corrective Action: The district will ensure that all semi-annuals are signed as stated in the policy manual. The Business Manager will collaborate with Federal Funded directors and obtain copies of semi-annual certifications. Responsible Parties: Avery Johnson, Business Manager Robert Sanders, Superintendent Tiffany Lanier, Federal Programs Director Corrective Action Start Date: October 31, 2024

View Audit 331265

Corrective Action Plans

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