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Corrective Action Plans

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Finding 504182 (2023-002)
Significant Deficiency 2023
Life Source International Charter School
CA
Questioned Costs Eligibility Subrecipient Monitoring § 200.308 § 200.309 § 200.403
1. Implementation of Sage Accounting Software: We have since implemented a comprehensive financial accounting software system, Sage, which allows us to track expenditures more accurately and ensure compliance with federal grant requirements. The system includes built-in safeguards to flag non-compli...
1. Implementation of Sage Accounting Software: We have since implemented a comprehensive financial accounting software system, Sage, which allows us to track expenditures more accurately and ensure compliance with federal grant requirements. The system includes built-in safeguards to flag non-compliant expenditures.
View Audit 326634 Questioned Costs: $1
Finding 504182 (2023-002)
Significant Deficiency 2023
Life Source International Charter School
CA
Questioned Costs Eligibility Subrecipient Monitoring § 200.308 § 200.309 § 200.403
2. Review and Strengthening of Internal Controls: Life Source International Charter School will be implementing additional internal control systems & processes that include an additional review of back up documents before monthly reports are filed. A copy of all backup documents in support of all m...
2. Review and Strengthening of Internal Controls: Life Source International Charter School will be implementing additional internal control systems & processes that include an additional review of back up documents before monthly reports are filed. A copy of all backup documents in support of all monthly reports will be kept at both Life Source International Charter School and the outside entities providing services and making reports on behalf of Life Source International Charter School.
View Audit 326634 Questioned Costs: $1
Finding 504182 (2023-002)
Significant Deficiency 2023
Life Source International Charter School
CA
Questioned Costs Eligibility Subrecipient Monitoring § 200.308 § 200.309 § 200.403
3. Staff Training and Capacity Building: Our staff has received training on federal grant compliance, including the specific criteria governing the period of performance and allowable costs under federal awards. Additionally, with the Sage system in place, staff are now better equipped to manage com...
3. Staff Training and Capacity Building: Our staff has received training on federal grant compliance, including the specific criteria governing the period of performance and allowable costs under federal awards. Additionally, with the Sage system in place, staff are now better equipped to manage compliance and reporting accurately.
View Audit 326634 Questioned Costs: $1
Finding 504182 (2023-002)
Significant Deficiency 2023
Life Source International Charter School
CA
Questioned Costs Eligibility Subrecipient Monitoring § 200.308 § 200.309 § 200.403
4. Commitment to Ongoing Compliance: We are committed to continually improving our internal control processes to ensure compliance with all federal regulations.
4. Commitment to Ongoing Compliance: We are committed to continually improving our internal control processes to ensure compliance with all federal regulations.
View Audit 326634 Questioned Costs: $1
Finding 503981 (2023-006)
Material Weakness 2023
9/11 Day
CA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430
The Auditor found that an administrative error had been made when setting up the hourly billing rate of one employee for federal grant activities. We have audited this error, which amounted to a total of $307.44, which was charged to the Agency in error. We will reimburse the Agency for this amount....
The Auditor found that an administrative error had been made when setting up the hourly billing rate of one employee for federal grant activities. We have audited this error, which amounted to a total of $307.44, which was charged to the Agency in error. We will reimburse the Agency for this amount. We have found no other errors of this nature. Pursuant to the recommendations of the Auditor, we will review and update our internal controls to ensure that proper procedures are in plan to review and approve the hourly rates of employees working on Agency grants.
View Audit 326306
Finding 503827 (2023-002)
Material Weakness 2023
City of Framingham
MA
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.430
Recommendation: We recommend procedures to maintain records that accurately reflect the work performed for payroll charges to the grant be implemented/strengthened. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: T...
Recommendation: We recommend procedures to maintain records that accurately reflect the work performed for payroll charges to the grant be implemented/strengthened. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Adult Education department will be collecting the Time and Effort certifications for staff on Federal grants. Name(s) of the contact person(s) responsible for corrective action: Dr. Kevin O’Connor, Claudia Castro Alves and Kate Fiore Planned completion date for corrective action plan: Effective as of 10/10/2024 so will have Time and Effort certifications for all FY25 staff on Federal grant #2340
View Audit 326124 Questioned Costs: $1
Finding 503794 (2023-003)
Material Weakness 2023
Greenheart International
IL
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302
2023-003 Name of Contact Person: Matthew Roy Corrective Action: Greenheart is in the process of establishing a timecard system for all staff who work on grants and have their time allocated to a grant. In the meantime, in early 2024, the Grants Director worked directly with payroll and department le...
2023-003 Name of Contact Person: Matthew Roy Corrective Action: Greenheart is in the process of establishing a timecard system for all staff who work on grants and have their time allocated to a grant. In the meantime, in early 2024, the Grants Director worked directly with payroll and department leaders to review and update the list of personnel who are working on the grant. This was a documented process. Proposed Completion Date: Management considers this finding resolved as of August 2024.
View Audit 326064 Questioned Costs: $1
Finding 503750 (2023-001)
Material Weakness 2023
Rio Grande Headwaters Land Trust
CO
Allowable Costs / Cost Principles Material Weakness Reporting § 200.512
Finding 2023-001: Internal Control over Compliance Type of finding: Internal Control (material weakness) and Compliance (noncompliance) Recommendation: The Organization should strengthen its internal controls over year-end financial close and reporting with adopted policies and procedures to ensure ...
Finding 2023-001: Internal Control over Compliance Type of finding: Internal Control (material weakness) and Compliance (noncompliance) Recommendation: The Organization should strengthen its internal controls over year-end financial close and reporting with adopted policies and procedures to ensure compliance with the Report submission portion of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements section. Action Taken: The Organization plans to strengthen internal controls by adopting methods that allow for better tracking of restricted versus unrestricted funding, in addition to creating internal methods of tracking income, expense, and reporting of restricted funds throughout the year. The Organization took action with a change in management and a new external bookkeeper, which will allow the above processes to be completed with oversight from both internal and external sources. If there are questions regarding this plan, please call the responsible party listed below. Thank you, Laura Cusick Executive Director Rio Grande Headwaters Land Trust Laura@Rightslv.org (719)657-0800
View Audit 325993
Finding 503701 (2023-008)
Material Weakness 2023
City of Auburn, Maine
ME
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.307
Management Response/Corrective Action Plan: The Community Development and Finance Departments acknowledge that EN funds were drawn when it appeared that PI funds were available. The finding was partly influenced by the nature of first quarter draws and the need to record prior year expenses. We ha...
Management Response/Corrective Action Plan: The Community Development and Finance Departments acknowledge that EN funds were drawn when it appeared that PI funds were available. The finding was partly influenced by the nature of first quarter draws and the need to record prior year expenses. We have corrected the discrepancy and to address this in the future, we plan to implement a balance sheet account to better track PI balances and expenditures.
View Audit 325909 Questioned Costs: $1
Finding 503696 (2023-007)
Material Weakness 2023
City of Auburn, Maine
ME
School Nutrition Programs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.430
Management Response/Corrective Action Plan: Going forward the School Nutrition staff will keep a spreadsheet documenting meals reimbursed previous fiscal years, and in each month to compare to the number of meals calculated for the current billing month.
Management Response/Corrective Action Plan: Going forward the School Nutrition staff will keep a spreadsheet documenting meals reimbursed previous fiscal years, and in each month to compare to the number of meals calculated for the current billing month.
View Audit 325909
Finding 503690 (2023-005)
Material Weakness 2023
North Fork Area Transit
NE
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430
Views of Responsible Officials The Organization agrees with this finding. Corrective Action Plan The Organization has strengthened its internal controls over payroll transactions in order to comply with laws, regulations, and grant agreements. Additionally, the pass-through entity has increased its ...
Views of Responsible Officials The Organization agrees with this finding. Corrective Action Plan The Organization has strengthened its internal controls over payroll transactions in order to comply with laws, regulations, and grant agreements. Additionally, the pass-through entity has increased its documentation requirements which helps the Organization ensure that it possesses compliant payroll documentation. Further, the Organization plans to review its personnel files to ensure that adequate documentation exists to support approved rates of pay. Name(s) of Responsible Individuals Lacy Kimes, Board President Anticipated Completion Date Partially implemented. Personnel file review anticipated completion December 31, 2024.
View Audit 325904 Questioned Costs: $1
Finding 503689 (2023-004)
Material Weakness 2023
North Fork Area Transit
NE
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.447
Views of Responsible Officials The Organization agrees with this finding. Corrective Action Plan The Organization has strengthened its internal controls over non-payroll transactions such that all expenditures can be properly explained with supporting documentation, and all expenditures are reviewed...
Views of Responsible Officials The Organization agrees with this finding. Corrective Action Plan The Organization has strengthened its internal controls over non-payroll transactions such that all expenditures can be properly explained with supporting documentation, and all expenditures are reviewed and approved prior to payment. Additionally, the Organization only submits expenditures for reimbursement that have been paid. While the Office of Management and Budget allows the reimbursement of expenditures that have been incurred, the pass-through entity will only reimburse expenditures that have been paid. Name(s) of Responsible Individuals Lacy Kimes, Board President Anticipated Completion Date Already implemented.
View Audit 325904 Questioned Costs: $1
Finding 503674 (2023-001)
Significant Deficiency 2023
California Mobility Center
CA
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
Management agrees with the finding and will implement controls and processes to improve the financial reporting of the Organization.
Management agrees with the finding and will implement controls and processes to improve the financial reporting of the Organization.
View Audit 325884
Finding 503599 (2023-001)
Material Weakness 2023
Safequest Solano, Inc.
CA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
SafeQuest Solano will revise its procedures for recording expenditures to ensure compliance with Uniform Guidance, particularly with regard to the timing of expense recognition. SafeQuest Solano will implement controls that prevent expenditure from being recorded before the related checks are cashed...
SafeQuest Solano will revise its procedures for recording expenditures to ensure compliance with Uniform Guidance, particularly with regard to the timing of expense recognition. SafeQuest Solano will implement controls that prevent expenditure from being recorded before the related checks are cashed. Accounting staff will receive additional training on these requirements and consider implementing periodic internal reviews to ensure ongoing compliance.
View Audit 325788 Questioned Costs: $1
Finding 503592 (2023-003)
Significant Deficiency 2023
Transylvania County
NC
Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.512
Finding 2023-003: Name of Contact Person: Meagan O’Neal Management Response: The assessment of all finance staff duties has provided a clearer understanding of how the audit package can be timely moving forward. Processes have been put in place for reviewing accounts, budgets and reports more ofte...
Finding 2023-003: Name of Contact Person: Meagan O’Neal Management Response: The assessment of all finance staff duties has provided a clearer understanding of how the audit package can be timely moving forward. Processes have been put in place for reviewing accounts, budgets and reports more often to prevent a year end rush to collect data. Proposed Completion Date: Immediately.
View Audit 325760
Finding 503582 (2023-003)
Material Weakness 2023
Coalition on Homelessness and Housing in Ohio
OH
Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles
Finding Reference Number: 2023-003 Name of Responsible Person: Amy Reigel, Executive Director Reporting Views of Responsible Officials: We concur that there is no process in place to track that program income is expended prior to drawing on the federal grants. Concur or Do Not Concur with this Findi...
Finding Reference Number: 2023-003 Name of Responsible Person: Amy Reigel, Executive Director Reporting Views of Responsible Officials: We concur that there is no process in place to track that program income is expended prior to drawing on the federal grants. Concur or Do Not Concur with this Finding: Concur Agree or Disagree with Auditor Recommendations: Agree Completion Date or Proposed Completion Date: December 31, 2024 Actions Taken or Planned on this Finding: COHHIO's chart of accounts / financial management system will be updated to track the expenditure of program income in separate accounts.
View Audit 325755 Questioned Costs: $1
Finding 503579 (2023-002)
Material Weakness 2023
Coalition on Homelessness and Housing in Ohio
OH
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Finding Reference Number: 2023-002 Name of Responsible Person: Amy Reigel, Executive Director Reporting Views of Responsible Officials: We concur that multiple grants are being tracked in the same accounts making it difficult to determine if the expenditures billed to the specific federal award to ...
Finding Reference Number: 2023-002 Name of Responsible Person: Amy Reigel, Executive Director Reporting Views of Responsible Officials: We concur that multiple grants are being tracked in the same accounts making it difficult to determine if the expenditures billed to the specific federal award to were charged to the grants in the period of performance. Concur or Do Not Concur with this Finding: Concur Agree or Disagree with Auditor Recommendations: Agree Completion Date or Proposed Completion Date: December 31, 2024 Actions Taken or Planned on this Finding: COHHIO's chart of accounts / financial management system will be updated to track each grant in a separately.
View Audit 325755 Questioned Costs: $1
Finding 503577 (2023-001)
Material Weakness 2023
Telfair County Board of Education
GA
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303
FA 2023-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Fed...
FA 2023-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Federal Communications Commission Pass-Through Entity: Direct Assistance Listing Number and Title: COVID-19 - 32.009 - Emergency Connectivity Fund Program Federal Award Number: N/A Questioned Costs: 258005 Prior Year Finding: FA 2022-01 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Emergency Connectivity Fund program. Corrective Action Plans: Management will continue to ensure federal fund program guidelines and Board-approved polices and procedures are followed. Estimated Completion Date: Ongoing Contact Person: Kyla M. Milton, Finance Director Telephone: 229-868-5661 Email: kmilton@telfairschools.org
View Audit 325731 Questioned Costs: $1
Finding 503472 (2023-014)
Significant Deficiency 2023
Lasalle County
IL
Allowable Costs / Cost Principles
Management Response: We agree with the finding and will develop a corrective action plan.
Management Response: We agree with the finding and will develop a corrective action plan.
View Audit 325589
Finding 503389 (2023-013)
Material Weakness 2023
Grant County
NM
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403 § 200.430
Views of Responsible Officials and Planned Corrective Action - The County will create a documented process in the new policy and procedures manual for federal guidelines and charging of administrative costs for documented time spent on grants with supporting calculations will be documented for clari...
Views of Responsible Officials and Planned Corrective Action - The County will create a documented process in the new policy and procedures manual for federal guidelines and charging of administrative costs for documented time spent on grants with supporting calculations will be documented for clarity and consistency. Responsible Official - Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Completion Date -November 2024.
View Audit 325543 Questioned Costs: $1
Finding 503387 (2023-011)
Material Weakness 2023
Grant County
NM
Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Views of Responsible Officials and Planned Corrective Action - The County has created a documented process in the new policy and procedures manual for federal guidelines. Separation of duties has been implemented. Robert Placencio, Finance Director will be reviewing and approving these reimbursement...
Views of Responsible Officials and Planned Corrective Action - The County has created a documented process in the new policy and procedures manual for federal guidelines. Separation of duties has been implemented. Robert Placencio, Finance Director will be reviewing and approving these reimbursements moving forward. Responsible Official - Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Completion Date - October 10, 2024.
View Audit 325543
Finding 503383 (2023-008)
Significant Deficiency 2023
Grant County
NM
Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.305
The County has written Policy and Procedures to be reviewed by the commission in November 2024 for approval. Responsible Official - Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Completion Date - November 2024.
The County has written Policy and Procedures to be reviewed by the commission in November 2024 for approval. Responsible Official - Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Completion Date - November 2024.
View Audit 325543
Finding 503332 (2023-004)
Significant Deficiency 2023
City of Montebello
CA
Subrecipient Monitoring Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.430
The City has implemented the recommendation first contained in 2022-007. There is a process in place where supervisor review and approval of timesheets is completed and documented. That process continues and will be in place for the entirety of the fiscal year ending June 30, 2024. Responsible Perso...
The City has implemented the recommendation first contained in 2022-007. There is a process in place where supervisor review and approval of timesheets is completed and documented. That process continues and will be in place for the entirety of the fiscal year ending June 30, 2024. Responsible Person: Kevin Saycocie Expected Implementation Date: 07/01/2024
View Audit 325493
Finding 503327 (2023-004)
Material Weakness 2023
City of Gladstone, Michigan
MI
Procurement, Suspension & Debarment Cash Management Allowable Costs / Cost Principles § 200.303
Statement of Condition/Criteria: The City does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal ...
Statement of Condition/Criteria: The City does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Planned Corrective Action: City management will develop written policies and procedures related to federal awards. Contact person responsible for corrective action: Vicki Schroeder, Treasurer, and Eric Buckman, City Manager Anticipated Completion Date: March 2024
View Audit 325478
Finding 503289 (2023-002)
Material Weakness 2023
Catholic Charities of the Diocese of Tulsa, Inc.
OK
Allowable Costs / Cost Principles Subrecipient Monitoring
Department’s Response: We concur. Views of Responsible Officials and Corrective Action: Time charged to the grants was based on an estimate of efforts and did not have records to support actual time spent on grant activities. Subsequent to June 30, 2023, CCEOK implemented policies to ensure timeshee...
Department’s Response: We concur. Views of Responsible Officials and Corrective Action: Time charged to the grants was based on an estimate of efforts and did not have records to support actual time spent on grant activities. Subsequent to June 30, 2023, CCEOK implemented policies to ensure timesheets completed by staff and approved by program managers are used to calculate compensation billed to federal awards to ensure that employee time billed to the grants adequately supported. Any true up calculations needed to ensure accuracy will be completed by the end of the grant period. Name of Contact Person: Lisa Wheeler, CPA Director of Finance Lwheeler@CCEOK.org 918-508-7118 Projected Implementation: July 1, 2024
View Audit 325382
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