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Corrective Action Plans

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Finding 31111 (2022-003)
Significant Deficiency 2022
Hearts of Hope
LA
Allowable Costs / Cost Principles
Internal Control Finding: U.S. DEPARTMENT OF JUSTICE Significant Deficiency- Crime Victim Assistance (16.575) 2022-003 Distribution of Allocable Costs Recommendation: In accordance with 2 CFR Part 230, the Organization should have a control policy to allocate costs that benefit both a federal p...
Internal Control Finding: U.S. DEPARTMENT OF JUSTICE Significant Deficiency- Crime Victim Assistance (16.575) 2022-003 Distribution of Allocable Costs Recommendation: In accordance with 2 CFR Part 230, the Organization should have a control policy to allocate costs that benefit both a federal program and other work in a manner that is reasonably proportionate to the benefits received. Corrective Action Plan: The Organization agrees with this finding and will establish procedures to determine an appropriate basis to allocate shared costs proportionate to the benefits received by the programs. The Organization implemented an allocation based on the square footage of the facility and the number of clients being served by each program. The basis of allocation was put into place and utilized beginning August of 2022.
View Audit 26423
Finding 31109 (2022-001)
Significant Deficiency 2022
El Valor Corporation
IL
Reporting Allowable Costs / Cost Principles Significant Deficiency
Action taken in response to finding: Management will emphasize the completion of the reports by the applicable due dates by prioritizing this compliance requirement. We have been down a finance position and we were not able to consistently submit the SF-425 reports by the applicable due dates. This...
Action taken in response to finding: Management will emphasize the completion of the reports by the applicable due dates by prioritizing this compliance requirement. We have been down a finance position and we were not able to consistently submit the SF-425 reports by the applicable due dates. This coming year this compliance requirement will be our focus and we will maintain documentation of the initial submission dates. Name of the contact person responsible for corrective action: Carmen Ziegler, CFO Planned completion date for corrective action plan: February 28, 2023
View Audit 26578
Finding 31090 (2022-007)
Material Weakness 2022
Gary Community School Corporation
IN
Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430
FINDING 2022-007 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure that all supporting doc...
FINDING 2022-007 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A policy and procedure will be created to ensure that all supporting documenation of employee?s time and effort logs are reviewed and retained when paying salary from Federal Title I grant allocations, including review and approval of pay rates and fund distributions that are entered by the payroll department, reviewed by Federal Programs, with final review of accuracy and completeness by the Chief Financial Officer. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by September 2023. INDIANA STATE
View Audit 33474
Finding 31070 (2022-002)
Material Weakness 2022
Gary Community School Corporation
IN
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403 § 200.430
FINDING 2022-002 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to activities allowed or unallowed for Child Nutrition, a ...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Nicole Wolverton, CFO Contact Phone Number: 219-881-5536 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to activities allowed or unallowed for Child Nutrition, a new policy and procedure will be implemented for requiring appropriate documentation from the Food Service Vendor. The policy will require the vendor to provide all supporting invoices for food purchased and time sheets for time and labor records. In addition, this policy and procedure will ensure the correct indirect cost allocation when submitting the application and required documentation to the Office of School Finance. This application submission will be prepared by the Chief Financial Officer and reviewed by the GCSC Manager to ensure accuracy and completion. The policy will contain language specific to the consideration of direct and indirect cost calculations and providing all supporting documentation for the determination of allowable and unallowable costs. GCSC will ensure indirect costs are charged according to the approved indirect cost rate. As it relates to special test and provisions to the School Food Accounts, a procedure will be implemented for the recording of receipts and expenditures within the food service accounts and the timeliness of the account reconciliations to be completed by the District Treasurer. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by September 2023.
View Audit 33474 Questioned Costs: $1
Finding 31067 (2022-002)
Material Weakness 2022
Highland School District
AR
Questioned Costs Allowable Costs / Cost Principles § 200.318
Formal finding #2: Unallowable labor charges were billed to the SFA by SFMC. Response: After consulting with CNU, the SFA requested the SFMC to review practices for billing of labor. They opted not and the district went back to self-operating, no longer using the SFMC. We are seeking legal counsel...
Formal finding #2: Unallowable labor charges were billed to the SFA by SFMC. Response: After consulting with CNU, the SFA requested the SFMC to review practices for billing of labor. They opted not and the district went back to self-operating, no longer using the SFMC. We are seeking legal counsel on recouping of erroneous expenses.
View Audit 33017 Questioned Costs: $1
Finding 31060 (2022-001)
Significant Deficiency 2022
Premier Health Partners
OH
Allowable Costs / Cost Principles Eligibility Subrecipient Monitoring
Corrective Action Plan Federal Award Findings and Questioned Costs For the Year Ended December 31, 2022 Finding 2022-001 ? A. Activities Allowed or Unallowed, B. Allowable Costs/Cost Principles, E. Eligibility Federal program information: Federal Program: HRSA COVID-19 Claims Reimbursement for...
Corrective Action Plan Federal Award Findings and Questioned Costs For the Year Ended December 31, 2022 Finding 2022-001 ? A. Activities Allowed or Unallowed, B. Allowable Costs/Cost Principles, E. Eligibility Federal program information: Federal Program: HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund (93.461) Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Locations: Various Award Numbers: Various Award Period: January 1, 2022, through December 31, 2022 Summary of finding: Premier Health Partners and Subsidiaries (the Company) did not appropriately design and execute internal control procedures to review for retroactive insurance that subsequently became effective for the date(s) of service on patient accounts previously billed to and reimbursed by the COVID-19 Uninsured Program. Corrective Action Plan: Premier Health will submit all claims paid by the HRSA COVID-19 Uninsured Program to a third-party vendor to perform a search for any retroactive insurance coverage for these patients for the service dates submitted and paid by this program. Any accounts found to have retroactive insurance coverage for dates submitted will be paid back to the HRSA Uninsured Program by December 31, 2023. Expected Completion Date: December 31, 2023 Responsible Contact Persons: Amanda Ricci-Adkins ? System VP Revenue Cycle, Mike Sims ? System VP & Corporate Controller
View Audit 30529
Finding 31058 (2022-002)
Material Weakness 2022
Community Service, Inc.
AR
Allowable Costs / Cost Principles Reporting Program Income
Finding No. 2021-002 Internal Control Over Preparation ofthe Schedule of Federal Expenditures - ? The Organizations lack internal accounting control prevented management from identifying information necessary to prepare the Schedule of Expenditure of Federal Awards in a complete and accurate state...
Finding No. 2021-002 Internal Control Over Preparation ofthe Schedule of Federal Expenditures - ? The Organizations lack internal accounting control prevented management from identifying information necessary to prepare the Schedule of Expenditure of Federal Awards in a complete and accurate statement. ACTION PLAN: Management communicated with DYS staff asking for clarification, as they were not stated in the contract. These expenditures were identified once the clarification was received. The guidance received from DYS was used to prepare the TANF fund expenditures for FY 22. A MOU was issued by DYS for FY22 combining vee expenditures and Juvenile Justice for T ANF fund use. We did not have deferred income. Also, for FY 22, identification of state and federal funding was identified in the chart of accounts and classes. I exhausted all outside resources to confirm if proper identification was being made. Further efforts will be made to ensure federal expenditures are properly identified for the fiscal based financial reporting period and related federal schedules.
View Audit 35694
Finding 31051 (2022-002)
Material Weakness 2022
Community Action of Orleans and Genesee, Inc.
NY
Reporting Allowable Costs / Cost Principles Cash Management § 200.508
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER FINANCIAL REPORTING: Finding 2022-002 - Schedule of Expenditures of Federal - Awards CFDA Title and Number: 93.600 - Head Start and Early Head Start - Federal Agency: Department of Health and Human Services - Internal Control over Financial Reporting and C...
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER FINANCIAL REPORTING: Finding 2022-002 - Schedule of Expenditures of Federal - Awards CFDA Title and Number: 93.600 - Head Start and Early Head Start - Federal Agency: Department of Health and Human Services - Internal Control over Financial Reporting and Compliance: Auditee Responsibilities - Organization's Response 2022 and Corrective Action Plan: The Organization concurs with the recommendation and had already released updated financial policies and procedures as of September 2022. Further revisions will be made in 2023 and include specific instructions for particular grants including federal and state. Additional training is needed for all levels of the fiscal team as well as for program managers to better understand the fiscal requirements of each grant. It is acknowledged that the fiscal team must be expanded and restructured and we have already started the process of recruiting a new CFO. The new CFO will be expected to consistently maintain a comprehensive matrix including all grant requirements. During this time we are seeking a consultant to help us establish better processes, controls and systems and assist until a permanent CFO is established. Other consultants may be obtained for supportive services as needed/recommended in the future. All applicable staff (fiscal and management) will be trained regarding procedures to review grant expenditures for compliance with terms of the grant, and to maintain sufficient records that reconcile to amounts reported as grant expenditures. Further, a new accounting system, Blackbaud, with enhanced cost recording, reporting and budgeting capabilities, has been approved by our Board of Directors to be implemented at the start of the next fiscal year. This implementation includes extensive training for fiscal and program staff. The fiscal committee and the Board will receive monthly updates on the progress being made in these areas. (Current responsible party: Renee Hungerford, Executive Director/CEO) Auditor's Response to Organization's Response 2022 and Corrective Plan: We have noted the Organization's response which appears sufficient and appropriate in the circumstances, and we further note the certain referenced steps already taken in discussion with management.
View Audit 33607
Finding 31048 (2022-002)
Significant Deficiency 2022
Okanogan Behavioral Healthcare
WA
Questioned Costs Allowable Costs / Cost Principles Period of Performance
Corrective Action Plan: Okanogan Behavioral HealthCare (OBHC) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Ac...
Corrective Action Plan: Okanogan Behavioral HealthCare (OBHC) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The monthly close checklist has been modified to include a payroll transaction process for the September close for this grant. This is the sole grant that requires a second grant closure process. Name of the contact person responsible for corrective action: Patty Branch, Finance Manager Planned completion date for corrective action plan: October 2022 for the September close and grant invoice submission.
View Audit 27021 Questioned Costs: $1
Finding 31047 (2022-002)
Material Weakness 2022
Franciscan Missionaries of Our Lady Health System, Inc.
LA
Allowable Costs / Cost Principles § 200.303
Corrective Action Plan This finding did not result in an overstatement of qualifying expenditures and no repayment of funding was required. While appropriate controls exist relative to management review and recalculation of expenditures, opportunity exists to retrain staff and further enhance these ...
Corrective Action Plan This finding did not result in an overstatement of qualifying expenditures and no repayment of funding was required. While appropriate controls exist relative to management review and recalculation of expenditures, opportunity exists to retrain staff and further enhance these controls. Anticipated Completion Date March 31, 2023 Name of Contact Person for Corrective Action Kathryn Ponder, Senior Director Decision Support
View Audit 27020
Finding 31046 (2022-001)
Significant Deficiency 2022
Franciscan Missionaries of Our Lady Health System, Inc.
LA
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303
Corrective Action Plan Additional processes will be implemented to audit billings to the HRSA uninsured program. The System is not aware of claims incorrectly reimbursed by HRSA but will implement an audit of claims without COVID as the primary diagnosis and will review these claims with HRSA if any...
Corrective Action Plan Additional processes will be implemented to audit billings to the HRSA uninsured program. The System is not aware of claims incorrectly reimbursed by HRSA but will implement an audit of claims without COVID as the primary diagnosis and will review these claims with HRSA if any do not appear to be in compliance with Federal guidelines. Any claims HRSA has already identified as overpayment based on their formulary have already been refunded at their request. Anticipated Completion Date June 30, 2023 Name of Contact Person for Corrective Action Ramona Fryer, VP Revenue Cycle
View Audit 27020 Questioned Costs: $1
Finding 31039 (2022-001)
Material Weakness 2022
Turning Point of Central California, Inc.
CA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Material Weakness § 200.118 § 200.318 § 200.326
Corrective Action Plan for Current Year Finding Turning Point of Central California, Inc. submits the following corrective action plan for the identified finding for the audit period July 1, 2021 through June 30, 2022: Finding 2022-001 Procurement Corrective Action: Turning Point of Central ...
Corrective Action Plan for Current Year Finding Turning Point of Central California, Inc. submits the following corrective action plan for the identified finding for the audit period July 1, 2021 through June 30, 2022: Finding 2022-001 Procurement Corrective Action: Turning Point of Central California, Inc. has updated Procurement Policy to comply with Uniform Guidance. Turning Point of Central California, Inc. is implementing procedures to obtain and retain required documentation to conform with applicable federal statutes and procurement requirements identified in 2 CFR Part 200. Person Responsible: Finance Director David Lozano. Timing for Implementation: As soon as possible prior to be effective for the fiscal year ending 6/30/24.
View Audit 33530
Finding 31031 (2022-002)
Significant Deficiency 2022
Joint School District No. 2
ID
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Significant Deficiency
Finding 2022-002 Federal Agency Name: Federal Communications Commission Program Name: Emergency Connectivity Fund Federal Assistance Listing: 32.009 Finding Summary: The District purchased laptops with a per unit cost greater than the $400 limit. Under the ECF grant there was only $400 per grant ...
Finding 2022-002 Federal Agency Name: Federal Communications Commission Program Name: Emergency Connectivity Fund Federal Assistance Listing: 32.009 Finding Summary: The District purchased laptops with a per unit cost greater than the $400 limit. Under the ECF grant there was only $400 per grant that was allowed. The full amount of the devices were initially charged to the grant; however as a result of audit procedures, it was discovered that there was a maximum of $400 allowed and therefore the excess cost was charged to a different grant. Responsible Individuals: Jonathan Gillen, Chief Operations Officer Corrective Action Plan: Auditee has designed internal control processes that will also encompass a review of journal entries and the trial balance associated with federal revenues. Anticipated Completion Date: November 2022
View Audit 25849
Finding 31007 (2022-001)
Material Weakness 2022
Spindletop Center
TX
Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303
Finding 2022-001 Federal Agency Name: United States Department of Health and Human Services Health Resources & Services Administration Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distributons (PRF) CFDA # 93.498 Finding Summary: The Reporting Period 2 Provider Re...
Finding 2022-001 Federal Agency Name: United States Department of Health and Human Services Health Resources & Services Administration Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distributons (PRF) CFDA # 93.498 Finding Summary: The Reporting Period 2 Provider Relief Fund Report was not properly reviewed prior to submission, resulting in a reporting error related to lost revenues. Responsible Individuals: Denise LeBlanc, Chief Financial Officer Corrective Action Plan: Controls will be added to ensure all federal and state reporting is reviewed by a member of the financial services staff, who was not the preparer of the report, prior to submission. The amount of lost revenue will be corrected in subsequent reporting. Anticipated Completion Date: Ongoing as of September 1, 2022
View Audit 25782
Panhandle Cusd #2
IL
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
Condition: The District's general ledger expense total did not agree to the total reported to the Illinois State Board of Education on the quarterly expense report for the period ended June 30, 2022. Recommendation: The District should ensure that the expenditure reports filed with the Illinois...
Condition: The District's general ledger expense total did not agree to the total reported to the Illinois State Board of Education on the quarterly expense report for the period ended June 30, 2022. Recommendation: The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission. Management?s Response: The District will take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education. Anticipated Date of Completion: June 30, 2023.
View Audit 25845
Finding 30989 (2022-009)
Significant Deficiency 2022
Northern New Mexico College
NM
Allowable Costs / Cost Principles § 200.303
Auditors? Recommendation - We recommend the College strengthen the controls in place to provide assurance that proper review occurs and timeliness of reports. Views of Responsible Officials and Planned Corrective Action - The College reported within the year audited, and will ensure that positions r...
Auditors? Recommendation - We recommend the College strengthen the controls in place to provide assurance that proper review occurs and timeliness of reports. Views of Responsible Officials and Planned Corrective Action - The College reported within the year audited, and will ensure that positions responsible for such reporting do so on a timely basis. Responsible Official ? Ivan Lopez, Provost, Kathy Levine, Director of Financial Aid, and Sandy Krolick, Communications Timeline and Estimated Completion Date - June 30, 2023
View Audit 30350
Finding 30971 (2022-002)
Material Weakness 2022
Missouri Housing Development Commission
MO
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.400 § 200.401
Finding 2022-002 ? Allowable Costs and Activities, Eligibility ? Compliance and Control Funding Federal Award No. 21.023 Emergency Rental Assistance Program ? COVID 19 Corrective Action Plan: The Commission management identified questionable applicants for assistance during fiscal years 2021 and 202...
Finding 2022-002 ? Allowable Costs and Activities, Eligibility ? Compliance and Control Funding Federal Award No. 21.023 Emergency Rental Assistance Program ? COVID 19 Corrective Action Plan: The Commission management identified questionable applicants for assistance during fiscal years 2021 and 2022 and agrees with the finding regarding ALN 21.023. Internal controls have been enhanced to mitigate and help prevent further exposure to noncompliance. This includes the adoption of a formal fraud, waste, and abuse policy in July 2021 as well as providing additional training to employees and third parties that are responsible for reviewing and approving applications in order to better detect invalid applicants to prevent funding these applicants. In May 2021 the Commission hired an Internal Compliance Manager and has engaged a third party law firm and a consulting group to provide consultative assistance to improve processes and to assist in investigating applications deemed to be questionable. Further, internal staffing capacity has been expanded with the creation of the Community Programs Processes Department in fall 2021 and the Data and Analytics Department in early 2022. Additional investigative techniques such as ?mass denial metrics? and tiered level reviews have been implemented into weekly application processing. Processes will continue to be implemented in response to changes in behavior by ineligible actors and ineligible application submission attempts. Staff has set regular internal coordination meetings to improve communication and aid in the identification of new indicators. Internal compliance staff actively participates in national groups administering similar programs, and explores and adopts new preventative measures demonstrated to be effective in other states. Completion Date: The Commission implemented additional compliance review procedures during fiscal year 2021 and expects to conclude its investigation of the fiscal year identified cases during calendar year 2023. Contact Person: Steve Whitson, Director of Community Programs
View Audit 30197 Questioned Costs: $1
Finding 30968 (2022-001)
Material Weakness 2022
Missouri Housing Development Commission
MO
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.400 § 200.401
Finding 2022-001 ? Allowable Costs and Activities, Eligibility ? Compliance and Control Funding Federal Award No. 14.231 Emergency Solutions Grant Program ? COVID 19 Corrective Action Plan: The Commission management identified questionable applicants for direct rental assistance during fiscal years ...
Finding 2022-001 ? Allowable Costs and Activities, Eligibility ? Compliance and Control Funding Federal Award No. 14.231 Emergency Solutions Grant Program ? COVID 19 Corrective Action Plan: The Commission management identified questionable applicants for direct rental assistance during fiscal years 2021 and 2022 and agrees with the finding regarding ALN 14.231. Internal controls have been enhanced to mitigate and identify instances of potential noncompliance. The funding for the direct rental assistance under this program was concluded and the final disbursements made in early May 2021. The Commission hired an Internal Compliance Manager in May 2021 and has engaged a third party law firm and a consulting group to provide consultative assistance to improve processes and to assist in investigating applications deemed to be questionable. A formal fraud, waste and abuse policy was adopted in July 2021. During fiscal year 2022, MHDC undertook extensive efforts to detect instances of ineligible applicants and documentation irregularities, which resulted in identification of these instances of applicant noncompliance. Completion Date: The Commission implemented additional compliance review procedures during fiscal year 2021, reviewed applications to identify potentially fraudulent applications during fiscal year 2022 and expects to conclude its investigation of identified cases during fiscal year 2023. Contact Person: Steve Whitson, Director of Community Programs
View Audit 30197 Questioned Costs: $1
Finding 30965 (2022-005)
Significant Deficiency 2022
Las Cumbres Observatory Global Telescope Network, Inc.
CA
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties
Finding 2022-005: Review and Reconciliation of Award Tracking Schedules Name of contact person: Ceci Fort, Finance Manager Corrective Action: Train accounting coordinator to review and reconcile grant workbooks to the general ledger monthly before charging federal awards to catch manual entry a...
Finding 2022-005: Review and Reconciliation of Award Tracking Schedules Name of contact person: Ceci Fort, Finance Manager Corrective Action: Train accounting coordinator to review and reconcile grant workbooks to the general ledger monthly before charging federal awards to catch manual entry and formula errors. Completion Date: Immediately, 2023 will be corrected
View Audit 34631
Finding 30922 (2022-013)
Significant Deficiency 2022
Northern New Mexico College
NM
Allowable Costs / Cost Principles § 200.303 § 200.430
Auditors? Recommendation - We recommend the College enhance the design of its control activities and develop procedures to ensure that employee documentation is retained and updated within the employee file and the payroll system.Views of Responsible Officials and Planned Corrective Action - The Col...
Auditors? Recommendation - We recommend the College enhance the design of its control activities and develop procedures to ensure that employee documentation is retained and updated within the employee file and the payroll system.Views of Responsible Officials and Planned Corrective Action - The College agrees with the finding and will instruct supervisors and payroll officials to receive and document all authorizations before payroll is run. Accordingly, Human Resources staff will review each contract with the rate of pay in the payroll system to ensure validation. Responsible Official - Denise Montoya, Vice President for Finance & Administration, Theresa Storey, Chief Financial Officer, and Ken Lucero, Director of Human Resources Timeline and Estimated Completion Date - June 30, 2023
View Audit 30350
Finding 30921 (2022-012)
Material Weakness 2022
Northern New Mexico College
NM
Allowable Costs / Cost Principles § 200.303 § 200.430
Auditors? Recommendation - We recommend the College follow their policies and procedures related to time and effort certifications. Views of Responsible Officials and Planned Corrective Action - The College agrees and states that due to staff turnover and limited staff resources time and effort cert...
Auditors? Recommendation - We recommend the College follow their policies and procedures related to time and effort certifications. Views of Responsible Officials and Planned Corrective Action - The College agrees and states that due to staff turnover and limited staff resources time and effort certifications were partially completed, or not maintained in the Business Office central file. The College will review its central file for time and effort certifications for all required positions and correct accordingly. The College will note that federal and non-federal award expenditure reconciliations are performed monthly and as required, and this process is another control for payment validation. Responsible Official - Denise Montoya, Vice President for Finance & Administration, Theresa Storey, Chief Financial Officer, TBD, Grant Manager, and Stephanie Lovato, Accountant Timeline and Estimated Completion Date - June 30, 2023
View Audit 30350
Finding 30887 (2022-002)
Significant Deficiency 2022
The New York State Coalition Against Domestic Violence, Inc.
NY
Allowable Costs / Cost Principles
CORRECTIVE ACTION PLAN June 13, 2023 U.S Department of Health and Human Services The New York State Coalition against Domestic Violence, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting...
CORRECTIVE ACTION PLAN June 13, 2023 U.S Department of Health and Human Services The New York State Coalition against Domestic Violence, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Wojeski & Company, 159 Wolf Road, Albany NY 12205 Audit Period: Fiscal year ended September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINANCIAL STATEMENT AUDIT FINDINGS Finding 2022-001--Approval of Cash Disbursements--Significant Deficiency Condition: The Coalition did not maintain documentation to support the contemporaneous approval of invoices. Recommendation: The Coalition should implement policies and procedures necessary to maintain detailed documentation of the contemporaneous approval of all invoices. That documentation should be in a static form that cannot be changed retroactively and should include information documenting who made the approval and when the approval was made. Action Taken: Although there were a number of compensating controls in place prior to the 2021 audit regarding the Executive Director?s review of detailed expenditure and bank reconciliation reports, the organization took further steps to strengthen internal controls when findings from the 2021 audit were communicated to management in January, 2023. Management immediately provided a response to these findings on January 6, 2023 and implemented revised processes and corrective actions to further strengthen controls. As of January 2023, an Expenditure Approval Form which is prepared by the Finance Director is sent to the Executive Director for review and approval for all payments prior to them being processed and posted in QuickBooks. Certain small expenses are currently paid monthly by ACH/autopay ? the Executive Director approves in writing all of the payments currently set up with this payment approach, approves in writing any new vendors to be set up on autopay and also reviews such expenditures as part of detailed expenditure and bank reconciliation reports provided to the Executive Director. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-002--Allowable Costs/Cost Principles--Significant Deficiency Significant Deficiency: As discussed in Finding 2022-001 above, documentation is not maintained that provides evidence that supports the assertion that invoices were approved contemporaneously. This condition creates the opportunity for unallowed costs to be charged to the grant and not be prevented, detected, or corrected in a timely manner. The Coalition should implement policies and procedures necessary to maintain detailed documentation of the contemporaneous approval of all invoices. Action Taken: Although there were a number of compensating controls in place prior to the 2021 audit regarding the Executive Director?s review of detailed expenditure and bank reconciliation reports, the organization took further steps to strengthen internal controls when findings from the 2021 audit were communicated to management in January, 2023. Management immediately provided a response to these findings on January 6, 2023 and implemented revised processes and corrective actions to further strengthen controls. As of January 2023, an Expenditure Approval Form which is prepared by the Finance Director is sent to the Executive Director for review and approval for all payments prior to them being processed and posted in QuickBooks. Certain small expenses are currently paid monthly by ACH/autopay ? the Executive Director approves in writing all of the payments currently set up with this payment approach, approves in writing any new vendors to be set up on autopay and also reviews such expenditures as part of detailed expenditure and bank reconciliation reports provided to the Executive Director. If you have any questions regarding this plan, please call me at 518-482-5465 x208. Sincerely, Connie Neal Executive Director
View Audit 35568
Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.
FL
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.
View Audit 33406 Questioned Costs: $1
Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.
FL
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.
View Audit 33406 Questioned Costs: $1
Finding 30877 (2022-005)
Material Weakness 2022
Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.
FL
Allowable Costs / Cost Principles Material Weakness Reporting
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.
View Audit 33406
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