To: U.S. Department of Health and Human Services-Passed through Minnesota Department of Human Services
RE: Single Audit Corrective Action Plan for the fiscal year ended December 31, 2022
Name and address of independent accounting firm:
BWK Rogers PC
431 South Seventh Street, Suite 2424
Minneapolis, MN 55415
African American Child Wellness Institute submits the following corrective action plan for the year ended December 31, 2022. Please contact Akinyele Akinsanya at 763-522-0100.
Finding 2022-001
Noncompliance – Allowable Costs/Cost Principles
Material Weakness
ALN 93.958 Block Grants for Community Mental Health Services
Pass-through Entity Identification Number GRK 213195
U. S. Department of Health and Human Services
Minnesota Department of Human Services
Condition: The Organization did not create and install a system of financial reporting for federal funds that would record expenses charged to each federal grant into a cost center as those expenses were incurred.
Actions Planned in Response to the Finding: The chart of accounts in the accounting software will be revised to include cost centers for each federal grant. The support for each expenditure (other than payroll) will be attached to the transaction in the accounting software. Organization staff will receive additional training on OMB Uniform Guidance requirements and related aspects of federal grant management and reporting.
Official Responsible for Ensuring the CAP: Chief Operating Officer
Planned Completion Date for the CAP: June 30, 2024