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Corrective Action Plans

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Finding 375524 (2021-004)
Significant Deficiency 2021
Lincoln Road Benevolent Corporation D/b/a Olenes Pop Vidrine Gardens
LA
HUD Housing Programs Allowable Costs / Cost Principles
Recommendation: We recommend that the management agent reimburse the entity for the overpayment of payroll expenses and implement additional controls to ensure that these fees are properly calculated in the future. Views of Responsible Officials and Planned Corrective Action: The management agent...
Recommendation: We recommend that the management agent reimburse the entity for the overpayment of payroll expenses and implement additional controls to ensure that these fees are properly calculated in the future. Views of Responsible Officials and Planned Corrective Action: The management agent reimbursed the entity the $1,620. They have also contracted with an outside payroll organization to administer payroll.
View Audit 294568
Finding 375498 (2021-017)
Material Weakness 2021
Okmulgee County
OK
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403
Management will work together to design and implement a system of internal controls to ensure compliance with all applicable grant requirements.
Management will work together to design and implement a system of internal controls to ensure compliance with all applicable grant requirements.
View Audit 294536 Questioned Costs: $1
Finding 375497 (2021-016)
Material Weakness 2021
Okmulgee County
OK
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Period of Performance § 200.303
Management will work together to design and implement a system of internal controls to ensure compliance with all applicable grant requirements.
Management will work together to design and implement a system of internal controls to ensure compliance with all applicable grant requirements.
View Audit 294536
Finding 375496 (2021-015)
Material Weakness 2021
Okmulgee County
OK
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Management will work together to design and implement procedures to address county wide controls over federal programs and to ensure compliance with grant agreements.
Management will work together to design and implement procedures to address county wide controls over federal programs and to ensure compliance with grant agreements.
View Audit 294536
Finding 375420 (2021-004)
Material Weakness 2021
Municipality of Morovis
PR
Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.302 § 200.403
We concur with the finding. The pandemic caused by the outbreak of COVID-19 disrupted and delayed many accounting and reporting processes during the fiscal years 2020 and 2021 since the Municipality had to shut down operations for various months. Consequently, several projects and tasks calendarized...
We concur with the finding. The pandemic caused by the outbreak of COVID-19 disrupted and delayed many accounting and reporting processes during the fiscal years 2020 and 2021 since the Municipality had to shut down operations for various months. Consequently, several projects and tasks calendarized were postponed or delayed, including certain reports and controls required by the Federal Regulations. As of the date of this Corrective Action Plan, the transaction detail of the Disaster Grant costs incurred on fiscal year ending on June 30, 2021 was produced, under alternate methods, from the Finance Department’s accounting system and submitted to the external auditor. Expected Implementation Date: The transaction details applicable to financial statements of fiscal periods ended June 30, 2021 were completed. Transactions detail analysis during the following fiscal years were already completed. Responsible Person: Finance Department Director and Federal Program Director.
View Audit 294483
Finding 375419 (2021-003)
Material Weakness 2021
Municipality of Morovis
PR
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.403
We concur with the finding. The pandemic caused by the outbreak of COVID-19 disrupted and delayed many accounting and reporting processes during the fiscal years 2020 and 2021 since the Municipality had to shut down operations for various months. Consequently, several projects and tasks calendarized...
We concur with the finding. The pandemic caused by the outbreak of COVID-19 disrupted and delayed many accounting and reporting processes during the fiscal years 2020 and 2021 since the Municipality had to shut down operations for various months. Consequently, several projects and tasks calendarized were postponed or delayed, including certain reports and controls required by the Federal Regulations. As of the date of this Corrective Action Plan, the transaction detail of CDL costs incurred on fiscal year ending on June 30, 2021 was produced, under alternate methods, from the Finance Department’s accounting system and submitted to the external auditor. Expected Implementation Date: The transaction details applicable to financial statements of fiscal periods ended June 30, 2021 were completed. Transactions detail analysis during the following fiscal years were already completed.Responsible Person: Finance Department Director and Federal Program Director.
View Audit 294483
Cleveland County
OK
Questioned Costs Allowable Costs / Cost Principles Eligibility
21.019 Noncompliance with Activities Allowed or Unallowed and Allowable Costs/Cost Principles Requirements - Coronavirus Relief Fund The Cleveland County Board of County Commissioners (BOCC) will implement policies and procedures to ensure compliance with applicable grant requirements. Specifically,...
21.019 Noncompliance with Activities Allowed or Unallowed and Allowable Costs/Cost Principles Requirements - Coronavirus Relief Fund The Cleveland County Board of County Commissioners (BOCC) will implement policies and procedures to ensure compliance with applicable grant requirements. Specifically, the BOCC will ensure grant funds are expended on allowed costs as set forth by the grant. Anticipated Completion Date: On Going April 2021 Responsible Contact Person: Rod Cleveland,Chairman BOCC
View Audit 294443 Questioned Costs: $1
Finding 374692 (2021-001)
Significant Deficiency 2021
Tuscumbia City Board of Education
AL
Allowable Costs / Cost Principles Reporting Significant Deficiency
Recommendations: The Board should strive to submit the Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. Views of Responsible Officials and Planned Corrective Actions: The Board will strive to submit its Single Audit Reporting Pac...
Recommendations: The Board should strive to submit the Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. Views of Responsible Officials and Planned Corrective Actions: The Board will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
View Audit 294382
Finding 372281 (2021-003)
Material Weakness 2021
Hope for Prisoners, Inc.
NV
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management
Original ‐ HOPE for Prisoners CEO presently reviews and approves all RFR forms in wri􀀂ng prior to submission. Management will request specific Board members to provide addi􀀂onal oversight by reviewing the submi􀀁ed RFR to compare it to the monthly financial reports already being provided. Final ‐ Ho...
Original ‐ HOPE for Prisoners CEO presently reviews and approves all RFR forms in wri􀀂ng prior to submission. Management will request specific Board members to provide addi􀀂onal oversight by reviewing the submi􀀁ed RFR to compare it to the monthly financial reports already being provided. Final ‐ Hope for Prisoners’ CEO presently reviews and approves all RFR forms in wri􀀂ng prior to submission. Oversight by specific board members will be provided through a review of the submi􀀁ed RFR to compare it to the monthly financial reports already being provided.
View Audit 293572
Finding 371940 (2021-005)
Material Weakness 2021
Martin University
IN
Allowable Costs / Cost Principles
Internal control and compliance with the higher education emergency relief fund and procedures should be improved student financial aid cluster program. Corrective action: The University has implemented a policy that requires a complete review of the internal controls over the compliance of the HEER...
Internal control and compliance with the higher education emergency relief fund and procedures should be improved student financial aid cluster program. Corrective action: The University has implemented a policy that requires a complete review of the internal controls over the compliance of the HEERF programs and to make sure that all required areas of compliance supplement are achieved. The updated policy was provided to the Grants Risk Management Services Division of DOE on 12/14/2023 Person responsible: Qiana Hall, Associate VP of Enrollment Services Anticipated Completion Date: March 31, 2024
View Audit 293212
Finding 371930 (2021-007)
Significant Deficiency 2021
First Nations Community Healthsource, Inc.
NM
Questioned Costs Allowable Costs / Cost Principles
2021-007—Allowable Costs/Cost Principles Corrective Action: The CFO will implement internal measures, including creating a schedule of activities with due dates, progress reports, and staff meetings, to monitor and ensure that the amounts charged to federal programs are allowable and properly approv...
2021-007—Allowable Costs/Cost Principles Corrective Action: The CFO will implement internal measures, including creating a schedule of activities with due dates, progress reports, and staff meetings, to monitor and ensure that the amounts charged to federal programs are allowable and properly approved. Corrective action steps will be identified and implemented as needed. The grant/contract staff will review the grant budgets, including line-item allocations, to determine allowable expenses. The CFO will verify the monthly expenses are allowable and approve the drawdown budgets of the grants accordingly. Person Responsible: Until the CFO position is filled, Angela Holden (Controller), Annmol Anand (Senior Accountant), and Margie King and Pablo Valdez (Grants and Contracts staff) will be responsible for completing the corrective actions. Completion Date: These actions will be implemented within the first 30 days of the audit completion. The completion date will be September 30, 2024.
View Audit 293199 Questioned Costs: $1
Finding 371311 (2021-013)
Material Weakness 2021
City of Bethel, Alaska
AK
Allowable Costs / Cost Principles § 200.303 § 200.403
Finding 2021‐013 Gift Cards – Activities Allowed or Unallowed; Allowable Costs/Cost Principles – Noncompliance and Material Weakness in Internal Controls over Compliance Corrective Action Plan Management will review current policies and will ensure that policies and procedures are adhered to ensure ...
Finding 2021‐013 Gift Cards – Activities Allowed or Unallowed; Allowable Costs/Cost Principles – Noncompliance and Material Weakness in Internal Controls over Compliance Corrective Action Plan Management will review current policies and will ensure that policies and procedures are adhered to ensure that proper reconciliations are done. Expected Completion Date Fiscal Year 2025.
View Audit 292985
Finding 371310 (2021-012)
Material Weakness 2021
City of Bethel, Alaska
AK
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303
Finding 2021‐012 Expenditure Approval – Activities Allowed and Unallowed, Allowable Costs – Material Weakness in Internal Control over Compliance Corrective Action Plan Management will implement policies and procedures to ensure expenditures are reviewed timely and approved prior to posting. Expecte...
Finding 2021‐012 Expenditure Approval – Activities Allowed and Unallowed, Allowable Costs – Material Weakness in Internal Control over Compliance Corrective Action Plan Management will implement policies and procedures to ensure expenditures are reviewed timely and approved prior to posting. Expected Completion Date Fiscal Year 2025.
View Audit 292985
Finding 371309 (2021-011)
Material Weakness 2021
City of Bethel, Alaska
AK
Allowable Costs / Cost Principles § 200.403
Finding 2021‐011 Expenditure Documentation – Activities Allowed and Unallowed, Allowable Costs/Cost Principles – Noncompliance and Material Weakness in Internal Control over Compliance Corrective Action Plan Management will implement policies and procedures to ensure supporting documentation over ex...
Finding 2021‐011 Expenditure Documentation – Activities Allowed and Unallowed, Allowable Costs/Cost Principles – Noncompliance and Material Weakness in Internal Control over Compliance Corrective Action Plan Management will implement policies and procedures to ensure supporting documentation over expenditures are retained. Expected Completion Date Fiscal Year 2025.
View Audit 292985
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
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