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Corrective Action Plans

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Finding 371304 (2021-006)
Material Weakness 2021
City of Bethel, Alaska
AK
Allowable Costs / Cost Principles § 200.303 § 200.430
Finding 2021‐006 Payroll Documentation – Activities Allowed and Unallowed, Allowable Costs/Cost Principles – Noncompliance and Material Weakness in Internal Control over Compliance Corrective Action Plan Management will review current employee pay rates within the payroll module and ensure that rate...
Finding 2021‐006 Payroll Documentation – Activities Allowed and Unallowed, Allowable Costs/Cost Principles – Noncompliance and Material Weakness in Internal Control over Compliance Corrective Action Plan Management will review current employee pay rates within the payroll module and ensure that rates agree to the most current pay rate as is specified in the employee’s current personnel action form. Expected Completion Date Fiscal Year 2025.
View Audit 292985
Finding 370814 (2021-002)
Significant Deficiency 2021
Dallas County System of Services, Inc.
AL
Allowable Costs / Cost Principles Reporting
Description of Finding Significant weakness in allocation of administrative costs for financial reporting. In the past, DCSOS has elected to use the 10% de minimis allocation for indirect administrative costs for all Federal grants. For State funded grants, administrative costs were a part of the ...
Description of Finding Significant weakness in allocation of administrative costs for financial reporting. In the past, DCSOS has elected to use the 10% de minimis allocation for indirect administrative costs for all Federal grants. For State funded grants, administrative costs were a part of the budget where possible. As the organization has grown quickly in the past 3 years, a systematic process to allocate costs has not been developed and consequently, during the audit process, there was not an ‘explainable allocation’ method to review. DCSOS agrees with this audit finding. Statement of Concurrence or Nonconcurrence: Due to the rapid growth of the organization and limited staffing, a method of calculating and allocating indirect (administrative) costs has not been developed. It is noted through the audit that the absence of following the Uniform Guidance (2 CFR200) could distort the cost to run each program. Therefore, DCSOS agrees with the audit finding. Corrective Action: For the future grant application process, DCSOS will develop a formal method of allocating indirect costs to each program using an explainable method. This process will be implemented in the future grant year 2025. Proposed Completion Date: September 30, 2024 Person Responsible for Corrective Action: Financial Officer
View Audit 292503
Finding 370591 (2021-012)
Material Weakness 2021
Kickapoo Tribe in Kansas
KS
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Finding 2021-012 Program Income Individual(s) Responsible: Grace Ross, Tribal Treasurer, Accounting Director, Program Directors Action: Ensure that documentation is available for every item purchased or run through payroll. Anticipated Completion Date: September 2023
Finding 2021-012 Program Income Individual(s) Responsible: Grace Ross, Tribal Treasurer, Accounting Director, Program Directors Action: Ensure that documentation is available for every item purchased or run through payroll. Anticipated Completion Date: September 2023
View Audit 292271
Finding 370586 (2021-009)
Material Weakness 2021
Kickapoo Tribe in Kansas
KS
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles
Finding 2021-009 Reporting Individual(s) Responsible: Grace Ross, Tribal Treasurer, Tribal Administrator Action: Reviewing reporting requirements with department heads and reviewing reports submitted. Anticipated Completion Date: April 2024
Finding 2021-009 Reporting Individual(s) Responsible: Grace Ross, Tribal Treasurer, Tribal Administrator Action: Reviewing reporting requirements with department heads and reviewing reports submitted. Anticipated Completion Date: April 2024
View Audit 292271
Finding 370584 (2021-011)
Material Weakness 2021
Kickapoo Tribe in Kansas
KS
Allowable Costs / Cost Principles Material Weakness Significant Deficiency
Finding 2021-011 Allowable Costs and Activities Individual(s) Responsible: Grace Ross, Tribal Treasurer, Accounting Director Action: Current Tribal Council will ensure that all documentation is maintained as backup for all purchases and payroll items. Anticipated Completion Date: September 2023
Finding 2021-011 Allowable Costs and Activities Individual(s) Responsible: Grace Ross, Tribal Treasurer, Accounting Director Action: Current Tribal Council will ensure that all documentation is maintained as backup for all purchases and payroll items. Anticipated Completion Date: September 2023
View Audit 292271
Finding 370512 (2021-004)
Material Weakness 2021
Elmore County Commission
AL
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303
The County also produced reimbursement requests well in excess of not only the subject amount referenced above, but also well over the state allocated CARES Act funds the County was eligible to receive in reimbursement. Regardless, the County will increase efforts to provide internal review of these...
The County also produced reimbursement requests well in excess of not only the subject amount referenced above, but also well over the state allocated CARES Act funds the County was eligible to receive in reimbursement. Regardless, the County will increase efforts to provide internal review of these type items to ensure clarity of reimbursement s and/or costs moving forward on state and federally funded projects.
View Audit 292133 Questioned Costs: $1
Finding 370141 (2021-005)
Material Weakness 2021
Town of Livermore Falls
ME
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
The Treasurer, Town Manager and Select Board will take the following actions to address finding 2021-005 The current Town Manager was appointed by the Select Board on August 14, 2023, and had no knowledge of this material weakness. She is an experienced Manager and has drafted a new Procurement Poli...
The Treasurer, Town Manager and Select Board will take the following actions to address finding 2021-005 The current Town Manager was appointed by the Select Board on August 14, 2023, and had no knowledge of this material weakness. She is an experienced Manager and has drafted a new Procurement Policy that addresses this deficiency. The Select Board will review this draft at their meeting in January 2024, edits will be made and then it will be sent to legal for final review before adoption. Additionally, Department Heads are required to turn in no later than Thursday by noon, invoices to be paid on that week’s warrant. The Treasurer has been given authority by the Town Manager to contact Department Heads and request that they come to the office weekly to turn in invoices. All invoices must have the appropriate expense code and be signed by the Department Head.
View Audit 291678
Finding 370139 (2021-003)
Material Weakness 2021
Town of Livermore Falls
ME
Allowable Costs / Cost Principles § 200.303
The Treasurer, Town Manager and Select Board will take the following actions to address finding 2021-003 The current Town Manager was appointed by the Select Board on August 14, 2023, and had no knowledge of this material weakness. She is an experienced Manager that has implemented training for the ...
The Treasurer, Town Manager and Select Board will take the following actions to address finding 2021-003 The current Town Manager was appointed by the Select Board on August 14, 2023, and had no knowledge of this material weakness. She is an experienced Manager that has implemented training for the Treasurer and the Select Board. She has implemented a process of having the Treasurer complete a warrant each week. The Select Board meets bi-monthly and the Town Manager has the Select Board review and approve all warrants as a regular action item in their meeting. Additionally, Department Heads are required to turn in no later than Thursday by noon, invoices to be paid on that week’s warrant. The Treasurer has been given authority by the Town Manager to contact Department Heads and request that they come to the office weekly to turn in invoices. All invoices must have the appropriate expense code and be signed by the Department Head.
View Audit 291678
Finding 370063 (2021-002)
Significant Deficiency 2021
New Beginning, Inc.
ME
Questioned Costs Allowable Costs / Cost Principles
Stephanie Saltzman, Director of Finance and Administration, 207-795-4077. All accounts payable requests will contain back-up documentation (ie: invoice, receipt), program and account allocations and approval signature(s). Once processed, all documentation will be kept together in the designated acco...
Stephanie Saltzman, Director of Finance and Administration, 207-795-4077. All accounts payable requests will contain back-up documentation (ie: invoice, receipt), program and account allocations and approval signature(s). Once processed, all documentation will be kept together in the designated accounts payable's files.
View Audit 291570 Questioned Costs: $1
Finding 370062 (2021-001)
Significant Deficiency 2021
New Beginning, Inc.
ME
Questioned Costs Allowable Costs / Cost Principles
Stephanie Saltzman, Director of Finance and Administration, 207-795-4077. Pay rate change forms will be submitted for approval, processed through Paychex software, then filed in the individuals personnel file; which is a locked cabinet in a locked office.
Stephanie Saltzman, Director of Finance and Administration, 207-795-4077. Pay rate change forms will be submitted for approval, processed through Paychex software, then filed in the individuals personnel file; which is a locked cabinet in a locked office.
View Audit 291570 Questioned Costs: $1
Finding 370055 (2021-010)
Material Weakness 2021
Delaware County
OK
Reporting Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.502 § 200.510 § 200.514
The BOCC will work to design and implement internal controls to ensure accurate reporting of federal expenditures on the Schedule of Federal Awards (SEFA) and ensure compliance with federal requirements.
The BOCC will work to design and implement internal controls to ensure accurate reporting of federal expenditures on the Schedule of Federal Awards (SEFA) and ensure compliance with federal requirements.
View Audit 291562
Finding 370054 (2021-009)
Material Weakness 2021
Delaware County
OK
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.300 § 200.403
The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants.
The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants.
View Audit 291562 Questioned Costs: $1
Finding 370053 (2021-008)
Material Weakness 2021
Delaware County
OK
Allowable Costs / Cost Principles Period of Performance Matching / Level of Effort / Earmarking § 200.303
The Board of County Commissioners will work with all Count Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.
The Board of County Commissioners will work with all Count Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.
View Audit 291562
Finding 370052 (2021-007)
Material Weakness 2021
Delaware County
OK
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles
We will work to implement a risk assessment plan. We will implement controls to help make sure we are m compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct complian...
We will work to implement a risk assessment plan. We will implement controls to help make sure we are m compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from.
View Audit 291562
Finding 369846 (2021-011)
Material Weakness 2021
Trinity Community Housing CORP
IL
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that all payroll records are available for examination purposes. Responsible party: Eric Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that all payroll records are available for examination purposes. Responsible party: Eric Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.
View Audit 291369 Questioned Costs: $1
Finding 369827 (2021-014)
Material Weakness 2021
Trinity Acres Housing Corporation
IL
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that all payroll records are available for examination purposes. Responsible party: Eric Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that all payroll records are available for examination purposes. Responsible party: Eric Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.
View Audit 291368 Questioned Costs: $1
Finding 369484 (2021-003)
Significant Deficiency 2021
Ka Mana O Na Helu
HI
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles
Views of Responsible Officials and Corrective Action - Responsible Party: Director of Operations - KMNH has updated our draft policies and procedures to incorporate §200.318 through §200.327 of the Uniform Guidance procurement standards to ensure compliance with Federal standards. The policies and ...
Views of Responsible Officials and Corrective Action - Responsible Party: Director of Operations - KMNH has updated our draft policies and procedures to incorporate §200.318 through §200.327 of the Uniform Guidance procurement standards to ensure compliance with Federal standards. The policies and procedures will be sent for approval from the KMNH BOD during the next BOD meeting scheduled for April 26, 2024. ESG CV contractors selected were not impacted by the lack on inclusion of the procurement standards in our policies and procedures as KMNH was not responsible for the selection and/or procurement.
View Audit 290718
Finding 369402 (2021-005)
Material Weakness 2021
So Consortium
OH
Questioned Costs Allowable Costs / Cost Principles § 200.516
Planned Corrective Action : Fiscal Agent will ensure that supporting documentation is maintained for all expenditures to ensure that each expenditure charged to the program is for an allowable activity/cost. In addition, Fiscal Agent will complete corrective action for 2021-003. Anticipated Completi...
Planned Corrective Action : Fiscal Agent will ensure that supporting documentation is maintained for all expenditures to ensure that each expenditure charged to the program is for an allowable activity/cost. In addition, Fiscal Agent will complete corrective action for 2021-003. Anticipated Completion Date: March 31, 2024 Responsible Contact Person: Crystal Keaton
View Audit 290596 Questioned Costs: $1
Finding 369399 (2021-004)
Material Weakness 2021
So Consortium
OH
Questioned Costs Allowable Costs / Cost Principles § 200.516
Planned Corrective Action : Fiscal Agent will ensure that supporting documentation is maintained for all expenditures to ensure that each expenditure charged to the program is for an allowable activity/cost. In addition, the Fiscal Agent will complete corrective action for 2021-003. Anticipated Comp...
Planned Corrective Action : Fiscal Agent will ensure that supporting documentation is maintained for all expenditures to ensure that each expenditure charged to the program is for an allowable activity/cost. In addition, the Fiscal Agent will complete corrective action for 2021-003. Anticipated Completion Date: March 31, 2024 Responsible Contact Person: Crystal Keaton
View Audit 290596 Questioned Costs: $1
Finding 369354 (2021-004)
Material Weakness 2021
Legacy Senior Services
MN
Allowable Costs / Cost Principles Material Weakness § 200.303
Finding Summary: During our testing, there was no documentation for a portion of the sample selected. Responsible Individuals: Stephanie Schmidt, Director, Financial Planning & Analysis Corrective Action Plan: Management will enhance internal control policies to ensure all expenditures are supported...
Finding Summary: During our testing, there was no documentation for a portion of the sample selected. Responsible Individuals: Stephanie Schmidt, Director, Financial Planning & Analysis Corrective Action Plan: Management will enhance internal control policies to ensure all expenditures are supported to ensure that all payments are necessary, correct, and meet the requirements of the federal program. The unsupported invoices were damaged in a flood. The support was available at the time the expenditures were being recognized. The organization has gone to an electronic accounts payable system in 2021 so invoices are being stored electronically and that will assist in making sure that all expenditures are supported. Anticipated Completion Date: Ongoing
View Audit 290581
Finding 369352 (2021-002)
Significant Deficiency 2021
Legacy Senior Services
MN
Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303
Finding Summary: The Organization’s final expenditure listing and lost revenue identified as eligible and claimed under the Provider Relief Fund program did not have documented review and approval by a separate individual outside of the preparer. In addition, the Organization’s special reports submi...
Finding Summary: The Organization’s final expenditure listing and lost revenue identified as eligible and claimed under the Provider Relief Fund program did not have documented review and approval by a separate individual outside of the preparer. In addition, the Organization’s special reports submitted to the Department of Health and Human Services (HHS) for Period 1 and Period 2 were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Stephanie Schmidt, Director, Financial Planning & Analysis Corrective Action Plan: When summarizing eligible costs and lost revenue for submission, a secondary review of the summary spreadsheet prepared from the underlying supporting expense records will be documented. Before reports are submitted to the federal agency, documented approval of this submission will be acquired. Anticipated Completion Date: 2/1/2024
View Audit 290581
Finding 369244 (2021-015)
Material Weakness 2021
Saint Augustine's University
NC
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles
Name of Responsible Individual: Dr. Lynda Batiste, Senior Vice President of Finance & Chief Operating Officer Corrective Action: University administration recognizes the significant role of internal controls throughout the institution including fiscal, administrative and programmatic operations. ...
Name of Responsible Individual: Dr. Lynda Batiste, Senior Vice President of Finance & Chief Operating Officer Corrective Action: University administration recognizes the significant role of internal controls throughout the institution including fiscal, administrative and programmatic operations. The university’s internal control objectives and related risks can be broadly classified into one or more of the following three categories: • Operations - Effectiveness and efficiency of operations • Reporting - Reliability of reporting for internal and external use • Compliance - Compliance with applicable laws and regulations Based on the institutions internal control objective’s, the Office of Sponsored Program has prepared its internal control plan in a framework which addresses the five components and 17 principles of internal controls as outlined in GAO’s Standard for Internal Controls. Additionally, retention policies have been put in place to ensure all drawdowns are supported by allowable expenditures and the records are maintained in accordance with the standards of the granting agencies. The grants accountant in coordination with the office of sponsored programs manages external grant awards through the creation of internal spending accounts, performs quarterly monitoring of financial activity in Colleague Finance (or more frequently when dictated by reporting requirements), obtains grant payments from sponsors, and creates and submits its financial reports. The Office of Sponsored Programs has updated the External Award Policy and Procedures Manual which outlines the process for conducting reconciliations of grants for reporting and yearend processes. Updated policy and procedures manuals, Internal control policies and retention control policies as it relates to sponsored programs have been established to ensure the reliability and integrity of financial information. The Institutions internal control policy will ensure that management has accurate, timely, and complete information, including accounting records, in order to plan, monitor and report grant awards accurately. Anticipated Completion Date: June 30, 2024
View Audit 290538
Finding 367076 (2021-004)
Material Weakness 2021
Toledo Northwest Ohio Food Bank
OH
Allowable Costs / Cost Principles Material Weakness Reporting
Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy Anticipated Completion Date: June 30, 2024
Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy Anticipated Completion Date: June 30, 2024
View Audit 290290
Finding 366562 (2021-004)
Material Weakness 2021
Human Resource Development Institute
IL
Questioned Costs Allowable Costs / Cost Principles Cash Management
As part of the system of internal control over wire transfers, there will be segregation of duties with one person initiating the wire transfer and a second person reviewing and approving the wire transfer. A third person should then prepare timely bank reconciliations to reconcile all wire transfer...
As part of the system of internal control over wire transfers, there will be segregation of duties with one person initiating the wire transfer and a second person reviewing and approving the wire transfer. A third person should then prepare timely bank reconciliations to reconcile all wire transfers. This would ensure that all wire transfers were proper and being sent to known vendors of Friend Health.
View Audit 289420 Questioned Costs: $1
Finding 366561 (2021-003)
Material Weakness 2021
Human Resource Development Institute
IL
Questioned Costs Allowable Costs / Cost Principles Cash Management
Friend Health has implemented quarterly audits on all new staff to verify each new staff member hired within the last year has a signed employee offer and appropriate backup support to support the employees’ annual salary. Friend Health has implemented a new accounting system Sage Intacct. Additiona...
Friend Health has implemented quarterly audits on all new staff to verify each new staff member hired within the last year has a signed employee offer and appropriate backup support to support the employees’ annual salary. Friend Health has implemented a new accounting system Sage Intacct. Additionally, we have implemented a grants project tracking module to better help with grants and contracts reporting and compliance. Friend Health is in the process of implementing a new payroll & HRIS – UKG. The anticipated completion date is June 2024. All manual and onboarding processes will be implemented within the system for tracking and auditing purposes. Friend Health will implement an established monthend checklist for all monthly entries to be completed by assigned finance staff. We will ensure that all staff are trained adequately to handle any assigned task. All monthly entries are required reviewed and approved by the Chief Financial Officer or Controller prior to posting to the general ledger within our new Accounting Software. All appropriate backup documentation will be saved and stored within the accounting software. All Grant related Year-End and Audit Procedures will be transitioned to the Grant Accountant who has experience in audits, compliance, and reporting of City, State, Local, and Federal Grants. These will be reviewed by Controller and/or Chief Financial Officer. Friend Health will document accounting policies and procedures to reflect the new month-end processes and provide training to staff on current and future policies. Friend Health will ensure that Finance staff will receive at minimum of 25 hours of training each year related to FASB, GAAP, Governmental Financial Reporting, Compliance Requirements, and other related accounting trainings annually. Friend Health will ensure that any staff involved in Financial Reporting that the technical expertise to help with the preparation, review, and analysis of the financial statements.
View Audit 289420 Questioned Costs: $1
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