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Corrective Action Plans

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Finding 12265 (2022-004)
Material Weakness 2022
Epilepsy Foundation of America
MD
Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties
Finding 2022-004: Material Weakness over Allowable Costs - Review of Non-Payroll Expenditures Information on the Federal Program: Department of Human and Health - Center for Disease Control: Improving Epilepsy Programs, Services and Outcomes Through Partnerships. Finding: The Uniform Guidance req...
Finding 2022-004: Material Weakness over Allowable Costs - Review of Non-Payroll Expenditures Information on the Federal Program: Department of Human and Health - Center for Disease Control: Improving Epilepsy Programs, Services and Outcomes Through Partnerships. Finding: The Uniform Guidance requires organizations to establish internal controls to detect potential noncompliance. Management has an established control in place, in that all expenditures paid through the Concur system were reviewed and approved by an appropriate project manager, but did not retain evidence of this approval occurring during the year for 9 non-payroll expenditures chosen for testing. Planned Corrective Action: We had a number of technical issues with Concur which resulted in a cessation of use in January 2022 and a transition to PN3 which was being used for payables. We transitioned to PN3 in January 2022 and are no longer using Concur. PN3 maintains all audit trails. Name and Person Responsible: Caro Marie Brown (Senior Director of Finance), June Nolan (Accounts Payable Accountant), and Lindey Camerata (Controller). Anticipated Completion Date: January 2022.
View Audit 16547
Finding 12261 (2022-003)
Significant Deficiency 2022
Adams County Housing Authority
PA
HUD Housing Programs Allowable Costs / Cost Principles Significant Deficiency
Recommendation We recommend that the Authority implement additional review procedures over invoices to verify the allocation according to the cost allocation plan. View of responsible officials and planned corrective action We agree that there were some expenses that did not follow the cost allocat...
Recommendation We recommend that the Authority implement additional review procedures over invoices to verify the allocation according to the cost allocation plan. View of responsible officials and planned corrective action We agree that there were some expenses that did not follow the cost allocation and that in all cases noted, we undercharged the HCV program. We will implement further review processes that reference expenses directly back to the cost allocation plan.
View Audit 16514
Finding 12237 (2022-001)
Significant Deficiency 2022
High Plains Mental Health Center
KS
Allowable Costs / Cost Principles
2022-001 - Block Grants for Community Mental Health Services- 93.958 and Section 223 Demonstration Programs to Improve Community Mental Health Services - 93.829 Condition During testing, we identified unallowable staff meals that were paid with grant funding. One such transaction was identified out ...
2022-001 - Block Grants for Community Mental Health Services- 93.958 and Section 223 Demonstration Programs to Improve Community Mental Health Services - 93.829 Condition During testing, we identified unallowable staff meals that were paid with grant funding. One such transaction was identified out of the sample tested for the Section 223 Demonstration Programs to Improve Community Mental Health Services, and it totaled to $11. Another such transaction was identified out of the sample tested for the Block Grants for Community Mental Health Services, and it totaled to $25. Recommendation We recommend that High Plains Mental Health Center review its policies to ensure that unallowable expenses are not expensed under federal grant programs. Action Taken As of the date of this notice, funding has been returned for all meals reimbursed under the grants.
View Audit 16428
Finding 12236 (2022-001)
Significant Deficiency 2022
Asante Health System
OR
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Reporting § 200.303
Finding 2021-001 Federal program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing 93.498 Statement of Condition During our testing over reporting, we observed management did not have effective internal controls in place to ensure lost revenues reported in th...
Finding 2021-001 Federal program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing 93.498 Statement of Condition During our testing over reporting, we observed management did not have effective internal controls in place to ensure lost revenues reported in the Portal were not duplicated between a subsidiary entity and the parent entity, resulting in an overstatement of lost revenues reported in the Portal. Lost revenues attributable to Coronavirus in the amount of $2,382,081 were reported in both the parent entity?s PRF reports for the general distribution report for Period 2 and for Ashland Community Healthcare Services and Asante Three Rivers, subsidiary entities, targeted distribution reports for Period 2 (i.e., lost revenues were duplicated). Actions Taken and Status As noted within the portal filing summary for the general reporting Period 2, the Corporation?s consolidated lost revenue totaled $113,690,616. Payments from the PRF for Period 1 and 2 totaled $25,713,324 for the consolidated parent, $5,571,616 for Ashland Community Healthcare Services, and $1,810,465 for Asante Three Rivers per Period 2 targeted reports. As a result, there were sufficient qualifying lost revenues to receive and earn all PRF funds received, regardless of the reporting error identified and described in the ?condition found? section above. Therefore, management believes no repayment of PRF funds received would be required. Management is implementing a process to add additional review steps prior to finalizing future reporting submissions. Person responsible for the implementation of the corrective action plan: Heather Rowenhorst, Chief Financial Officer Asante Health System
View Audit 16449
Hoover-Schrum Memorial School District 157
IL
Questioned Costs Allowable Costs / Cost Principles Reporting
Condition: During compliance testing of the District's accounting records to the expenditure reports filed with the Illinois State Board of Education, we noted the District claimed one expenditure of which was not allowable per the budget detail function code, resulting in questioned costs of $279. ...
Condition: During compliance testing of the District's accounting records to the expenditure reports filed with the Illinois State Board of Education, we noted the District claimed one expenditure of which was not allowable per the budget detail function code, resulting in questioned costs of $279. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/23. Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools. Management Response: While this grant program was already finalized, the District will consider amending future budgets with ISBE prior to the grant end date.
View Audit 16420 Questioned Costs: $1
Finding 12222 (2022-001)
Significant Deficiency 2022
Benevolent Corporation Cedar Community
WI
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting
Finding #2022-001: Internal Controls Over Compliance Related to Payroll; Federal Program: Provider Relief Fund (93.498); Response: We will review department documentation of hours allocated to grants; Responsible party: Kevin Sander, Controller; Estimated Completion: The very next payroll submission...
Finding #2022-001: Internal Controls Over Compliance Related to Payroll; Federal Program: Provider Relief Fund (93.498); Response: We will review department documentation of hours allocated to grants; Responsible party: Kevin Sander, Controller; Estimated Completion: The very next payroll submission.
View Audit 16382
Finding 12197 (2022-001)
Material Weakness 2022
Forrest City School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Contact Person(s) Responsible for Corrective Action: Dr. Tiffany Hardrick, Superintendent and Sharon Wilson, Federal Coordinator Corrective Action Planned: All services prepaid for professional development were rendered and properly documented, i.e participant sign in sheets and agendas which i...
Contact Person(s) Responsible for Corrective Action: Dr. Tiffany Hardrick, Superintendent and Sharon Wilson, Federal Coordinator Corrective Action Planned: All services prepaid for professional development were rendered and properly documented, i.e participant sign in sheets and agendas which is required as part of the districts control procedures to ensure that services paid for are in fact received . It should be noted that the district prepaid for services based on verbal and email guidance of the Public-School Program Manager from DESE public school accountability department. The purpose of prepayment was to avoid returning funds as advised. (Email Documentation can be provided). In addition, Solution Tree, a state approved partner, sent an email as recently as April 3, 2023 encouraging districts to "Pre-pay years of PD with federal funds". (Documentation can be provided). However, the district will implement procedures to review payments to vendors in the future to ensure that services have been rendered prior to payment. Anticipated Completion Date: The corrective actions are anticipated to be complete and in place immediately after the completion date of this audit.
View Audit 16316 Questioned Costs: $1
Finding 12193 (2022-002)
Material Weakness 2022
City of Dunsmuir
CA
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Finding: 2022-002 Agency: City of Dunsmuir Responsible person name/title: Blake Michaelsen, Finance Director Anticipated completion date: 06/30/2024 Agency?s response: Concur Corrective action plan: The City?s Finance Director will submit the written policies and procedures for all 12 com...
Finding: 2022-002 Agency: City of Dunsmuir Responsible person name/title: Blake Michaelsen, Finance Director Anticipated completion date: 06/30/2024 Agency?s response: Concur Corrective action plan: The City?s Finance Director will submit the written policies and procedures for all 12 compliance requirements found in the Uniform Guidance to City Council for approval and codification. The policies and procedures will be distributed to City staff and staff will be trained on the new policies and procedures.
View Audit 16299 Questioned Costs: $1
Finding 12179 (2022-004)
Material Weakness 2022
Rural Resources Community Action
WA
HUD Housing Programs Allowable Costs / Cost Principles
Management?s Response to 2022 Audited Financial Statements Findings and Corrective Action Plan: Rural Resources Community Action agrees with the findings reported and has identified corrective action to rectify the findings. The Organization management and Board of Di...
Management?s Response to 2022 Audited Financial Statements Findings and Corrective Action Plan: Rural Resources Community Action agrees with the findings reported and has identified corrective action to rectify the findings. The Organization management and Board of Directors understand the requirement and importance of submitting audited financial statements to the Federal Audit Clearinghouse in a timely matter. This will be monitored closely by the Board of Directors and management of the Organization for future audits to make sure that the audits are submitted timely.
View Audit 16294
Finding 12175 (2022-002)
Significant Deficiency 2022
Refugee Empowerment Center
NE
Allowable Costs / Cost Principles Cash Management HUD Housing Programs
Corrective Action Plan: The organization is implementing new software for tracking client expense, which has functionality to import copies of credit card receipts and check requests into each client?s record. We have emphasized to case managers the importance of keeping receipts. Reasonable complet...
Corrective Action Plan: The organization is implementing new software for tracking client expense, which has functionality to import copies of credit card receipts and check requests into each client?s record. We have emphasized to case managers the importance of keeping receipts. Reasonable completion date: June 1, 2023 Responsible Party: Tanya DeWolf, Director of Refugee Services
View Audit 16282
Finding 12174 (2022-001)
Material Weakness 2022
Refugee Empowerment Center
NE
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.431
Corrective Action Plan: The organization has implemented a new payroll system, which includes time tracking. It has also changed its policy to pay overtime rather than accruing comp-time, as well as an implementing an unlimited PTO policy. These changes will eliminate charging grants for undocumente...
Corrective Action Plan: The organization has implemented a new payroll system, which includes time tracking. It has also changed its policy to pay overtime rather than accruing comp-time, as well as an implementing an unlimited PTO policy. These changes will eliminate charging grants for undocumented accrued time. Reasonable completion date: October 1, 2022 Responsible Party: Rick Rummel, Director of Finance & Administration
View Audit 16282 Questioned Costs: $1
Osprey Wilds Environmental Learning Center
MN
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.302 § 200.305
Contact Person Jolene Palme, Finance Manager Corrective Action Plan We are in the process of updating the Center?s written policies and procedures to include the requirements of the Uniform Guidance. Completion Date Fiscal year end 2023
Contact Person Jolene Palme, Finance Manager Corrective Action Plan We are in the process of updating the Center?s written policies and procedures to include the requirements of the Uniform Guidance. Completion Date Fiscal year end 2023
View Audit 16241
Finding 12123 (2022-001)
Significant Deficiency 2022
Associated Production Services, INC
PA
Allowable Costs / Cost Principles Cash Management Reporting
Views of responsible officials and planned corrective actions: The Organization agrees with this finding. The Chief Financial Officer will prepare the required reports and the Executive Director will review the grant terms and conditions and the draft of the required reports before approving the sub...
Views of responsible officials and planned corrective actions: The Organization agrees with this finding. The Chief Financial Officer will prepare the required reports and the Executive Director will review the grant terms and conditions and the draft of the required reports before approving the submission of the required reports.
View Audit 16173
Finding 11958 (2022-001)
Significant Deficiency 2022
Kent School District No. 415
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Benjamin Rarick, Associate Superintendent of Finance 12033 SE 256th...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Benjamin Rarick, Associate Superintendent of Finance 12033 SE 256th Kent, WA 98031 Corrective action the auditee plans to take in response to the finding: The Grants Administrator, under the supervision of the Director of Budget, will do interim and year-end reviews to identify any instances of positions funded by multiple federal funding sources for the purpose of assessing applicability of multi-cost objective T&E requirements and following through as appropriate. The Grants Administrator, under the supervision of the Director of Budget, and in collaboration with the program administrator, will initiate time & effort documentation in every case where there is debatable fact pattern, with the intent of adopting an “abundance of caution” approach to T&E, and will additionally seek written clarification from OSPI and/or the ESD in instances where T&E requirements are not dispositive from the relevant federal compliance supplements and guidance documents. Anticipated date to complete the corrective action: October, 2024
View Audit 15931
Finding 11949 (2022-003)
Material Weakness 2022
Hope for Prisoners, Inc.
NV
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management
HFP Views of Responsible Officials - Hope for Prisoners’ CEO presently reviews and approves all RFR forms in writing prior to submission. Oversight by specific board members will be provided through a review of the submitted RFR to compare it to the monthly financial reports already being provided.
HFP Views of Responsible Officials - Hope for Prisoners’ CEO presently reviews and approves all RFR forms in writing prior to submission. Oversight by specific board members will be provided through a review of the submitted RFR to compare it to the monthly financial reports already being provided.
View Audit 15910
Finding 11851 (2022-001)
Significant Deficiency 2022
Grady Memorial Hospital Corporation
GA
Reporting Allowable Costs / Cost Principles § 200.502 § 200.510
Grady’s corrective action plan: 1. Going forward, Grady will have a formal agenda to discuss and approve the SEFA prior to submission. 2. The SEFA will be reviewed, approved and attested by the Grady’s VP Of Fiscal Services and the Executive Director of Internal Audit. 3. Differences above establish...
Grady’s corrective action plan: 1. Going forward, Grady will have a formal agenda to discuss and approve the SEFA prior to submission. 2. The SEFA will be reviewed, approved and attested by the Grady’s VP Of Fiscal Services and the Executive Director of Internal Audit. 3. Differences above established thresholds will be reviewed and addressed
View Audit 15702
Finding 11767 (2022-003)
Significant Deficiency 2022
Family First Health Corporation
PA
Allowable Costs / Cost Principles Significant Deficiency
Planned Corrective Action: Family First Health will review its Time and Effort policy to ensure continued compliance with federal regulations in maintaining records of personnel time and effort to substantiate salary costs associated with its federal grants. We will add steps to our process to ensu...
Planned Corrective Action: Family First Health will review its Time and Effort policy to ensure continued compliance with federal regulations in maintaining records of personnel time and effort to substantiate salary costs associated with its federal grants. We will add steps to our process to ensure that the certifications by employees whose time is allocated to one federally funded program will sign an after-the-fact certification on a semi-annual basis confirming that the employee worked on a single award for the given period. The transition from ADP (our past payroll processor) to Paycom (our new payroll processor) will provide additional levels of timekeeping detail that will enable time and effort to be more closely monitored and reported. Completion Date 5/1/23 Accounting Name of Contact Person: Jenny Englerth, President/CEO; Brent Doores, CFO
View Audit 15598
Finding 11737 (2022-005)
Material Weakness 2022
Centro De Servicio A La Juventud, Inc.
PR
Questioned Costs Allowable Costs / Cost Principles
Statement of Condition: Cost resulting from non-Federal entity violations of alleged violations of, or failure to comply with, Federal, state, tribal, local or foreign laws and regulations are unallowable. Federal Tax lien provided by section 6321, 6322 and 6323 of the Internal Revenue Code, include...
Statement of Condition: Cost resulting from non-Federal entity violations of alleged violations of, or failure to comply with, Federal, state, tribal, local or foreign laws and regulations are unallowable. Federal Tax lien provided by section 6321, 6322 and 6323 of the Internal Revenue Code, include interest and penalties for Forms 990 and 941. Correction Action Planned for 2022-005 "Administrative Accountant" was hired who will perform the accounting at the Center, review the entries in the mechanized accounting system, and submit a financial statement to the Executive Director that will be discussed with the Board of Directors and any Other component that requires it. With these financial statements, this Accountant will work to submit any tax filing required by the Internal Revenue Service and Department of Treasury of Puerto Rico. Responsable Person: Jean Carlos García Rosa Anticipated Completion Date On or before the end of fiscal year 2022-2023
View Audit 15533 Questioned Costs: $1
City of Pitts, Georgia
GA
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.302
The City has identified federal grants subject to the Uniform Guidance and will develop written procedures for determining the allowability of costs in accordance with 2 CFR 200, Subpart E—Cost Principles and the terms and conditions of the Federal award.
The City has identified federal grants subject to the Uniform Guidance and will develop written procedures for determining the allowability of costs in accordance with 2 CFR 200, Subpart E—Cost Principles and the terms and conditions of the Federal award.
View Audit 15456
Finding 11599 (2022-004)
Significant Deficiency 2022
Carroll County School District
MS
Procurement, Suspension & Debarment Allowable Costs / Cost Principles School Nutrition Programs
District will implement internal controls and procedures to ensure all expenditures are properly authorized and only paid after sufficient documentation has been received to ensure all the goods and services have been received by the school district.
District will implement internal controls and procedures to ensure all expenditures are properly authorized and only paid after sufficient documentation has been received to ensure all the goods and services have been received by the school district.
View Audit 15449
Finding 11495 (2022-017)
Significant Deficiency 2022
St. Vincent De Paul Village, Inc.
CA
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430
Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, ma...
Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, management plans to collaborate with its Payroll Service Provider to capitalize on software upgrades, aiming to enhance the accuracy of Time & Allocation to grants and reduce errors by designing straight-through-process improvements. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: April 2024
View Audit 15308
Finding 11488 (2022-016)
Significant Deficiency 2022
St. Vincent De Paul Village, Inc.
CA
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.300 § 200.306 § 200.308 § 200.309 § 200.403
Corrective Action: Management will review all cost allocations and implement documented policies and procedures to ensure sufficient support of any allocations of costs is maintained as required by 2 CFR §200.403. In addition, Management has developed a cost allocation worksheet and framework and is...
Corrective Action: Management will review all cost allocations and implement documented policies and procedures to ensure sufficient support of any allocations of costs is maintained as required by 2 CFR §200.403. In addition, Management has developed a cost allocation worksheet and framework and is in the process of implementing a new procedure to ensure it is reviewed by accounting and grant managers to ensure accurate reporting. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: March 2024
View Audit 15308
Finding 11476 (2022-014)
Material Weakness 2022
St. Vincent De Paul Village, Inc.
CA
Questioned Costs Period of Performance Subrecipient Monitoring
Corrective Action: The Grants Accounting team has internally enforced a two-way check on all claims. Claims are reviewed by peer first, then either a Supervisor or Manager of Grants accounting. This two-way review of all claims will ensure that claims are made for invoices during the period of perfo...
Corrective Action: The Grants Accounting team has internally enforced a two-way check on all claims. Claims are reviewed by peer first, then either a Supervisor or Manager of Grants accounting. This two-way review of all claims will ensure that claims are made for invoices during the period of performance. Grants Accountants are also being required to take Financial Management courses online yearly to remain fiscally responsible in their positions. A part of being fiscally responsible is knowing Periods of Performances for grants. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: January 2024
View Audit 15308 Questioned Costs: $1
Finding 11474 (2022-013)
Significant Deficiency 2022
St. Vincent De Paul Village, Inc.
CA
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring § 200.406
Corrective Action: Management will enhance existing procedures within the Grant Accounting process for Request for Reimbursement, aiming to identify controls to ensure credits appropriately reduce the requested funds or that any additional funds are promptly returned in compliance with 2 CFR §200.40...
Corrective Action: Management will enhance existing procedures within the Grant Accounting process for Request for Reimbursement, aiming to identify controls to ensure credits appropriately reduce the requested funds or that any additional funds are promptly returned in compliance with 2 CFR §200.406. Additionally, the Grant Accounting team will conduct extra training sessions for accounting staff and accounts payable personnel to enhance their proficiency in recognizing refunds and credits associated with grant expenses. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: January 2024
View Audit 15308
Finding 11437 (2022-010)
Material Weakness 2022
St. Vincent De Paul Village, Inc.
CA
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430
Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, ma...
Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, management plans to collaborate with its Payroll Service Provider to capitalize on software upgrades, aiming to enhance the accuracy of Time & Allocation to grants and reduce errors by designing straight-through-process improvements. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: April 2024
View Audit 15308 Questioned Costs: $1
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