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Corrective Action Plans

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Finding 480497 (2023-002)
Significant Deficiency 2023
Shawano County, Wisconsin
WI
Cash Management Internal Control / Segregation of Duties
Finding 2023-002 AL No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency U.S. Department of Treasury Pass-through Agency Not applicable Award Number / Year 2023 Department Shawano County Department of Finance Criteria: The Uniform Guidance and State Single Audit Gui...
Finding 2023-002 AL No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency U.S. Department of Treasury Pass-through Agency Not applicable Award Number / Year 2023 Department Shawano County Department of Finance Criteria: The Uniform Guidance and State Single Audit Guidelines require that local entities receiving federal and state awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations and program compliance requirements. The Uniform Guidance and State Single Audit Guidelines further require auditors to obtain an understanding of the local entity's internal control over federal and state programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission of monthly reports, which should be reviewed and approved by a responsible party other than the original preparer before they are submitted to the granting agency. Condition/Context: During our testing, it was noted that the 2023 project and expenditure report was not reviewed by an independent person before submission for reimbursement. Our sample was not statistically valid. Cause: The county did not have internal control procedures in place requiring an independent person to review the reports before submission to ensure the report was accurate. Questioned Costs: None noted. Effect: Reports submitted could contain errors. Recommendation: We recommend that an employee other than the preparer review all reports before they are submitted to grantors. Management’s Response: Internal guidance has been provided to all departments for documented reviews of compliance requirements. An update will be made to the financial policy.
View Audit 316691
Finding 480493 (2021-001)
Significant Deficiency 2023
New Mexico Rural Water Association
NM
Procurement, Suspension & Debarment Cash Management Internal Control / Segregation of Duties
It is management's policy to update and distribute travel reimbursement forms with new mileage and per diem rates the first of each calendar year, and at any other time the rates may change. Federal per diem and travel rates will be verified on a monthly basis to ensure that the most current rates a...
It is management's policy to update and distribute travel reimbursement forms with new mileage and per diem rates the first of each calendar year, and at any other time the rates may change. Federal per diem and travel rates will be verified on a monthly basis to ensure that the most current rates are being used. Formulas in travel vouchers will be checked to make sure that they have not been changed and that they calculate properly. A staff person will review all travel vouchers to verify that rates and calculations are correct prior to the vouchers being paid.
View Audit 316679
Finding 480458 (2023-003)
Significant Deficiency 2023
Placer Hills Union School District
CA
Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management
The District will review the CNIPS report going forward and maintain the necessary supporting documentation of approvals.
The District will review the CNIPS report going forward and maintain the necessary supporting documentation of approvals.
View Audit 316649
Finding 480433 (2023-021)
Material Weakness 2023
State of New Hampshire
NH
Special Tests & Provisions Subrecipient Monitoring Cash Management
HSEM concurs with the finding. As a result of the audit, the practice of using individual emails to submit correspondence to FEMA was immediately addressed with staff and future correspondence will only be sent using the general shared email inbox. Regularly during staff meetings employees are remin...
HSEM concurs with the finding. As a result of the audit, the practice of using individual emails to submit correspondence to FEMA was immediately addressed with staff and future correspondence will only be sent using the general shared email inbox. Regularly during staff meetings employees are reminded to copy communications to the general shared inbox. Additionally, HSEM is currently working with the State’s Department of Information and Technology to gain access to prior staff’s emails. To note, the final paragraph in the Conditions section makes an incorrect statement regarding the submittal timeline requirements for Project Completion and Certification reports. PCCs are due within 90 days of project completion, not project obligation.
View Audit 316627
Finding 480422 (2023-014)
Material Weakness 2023
State of New Hampshire
NH
Cash Management § 200.305
The Department concurs with paragraph A that some of the cash draws were not performed in a timely manner. The finding was due to a shortage of trained personnel. The Department is in the process of hiring and training additional personnel and reviewing its policy and procedures on cash draws. Th...
The Department concurs with paragraph A that some of the cash draws were not performed in a timely manner. The finding was due to a shortage of trained personnel. The Department is in the process of hiring and training additional personnel and reviewing its policy and procedures on cash draws. The Department concurs with paragraph B. The Department can show that the subrecipients disburse payments for program advances within a few weeks from original receipt starting with the first check runs to fuel vendors shortly after receiving the advance. However, the Department will work on reviewing its policies and procedures to ensure the Department monitors the subrecipients’ written procedures to minimize the time elapsing between the transfer of funds and disbursement by the subrecipient. The Department is also creating a tracking method to show the time elapsed when an advance is originally paid to the subrecipient and when it is fully disbursed.
View Audit 316627
Finding 480397 (2023-003)
Material Weakness 2023
State of New Hampshire
NH
Internal Control / Segregation of Duties Cash Management Material Weakness § 200.303
In order to meet the segregation of duties, the Department will explore the need to create a position to ensure requisite segregation of duties requirements. With regard to the segregation of duties, the SF-270 is required form that DMAVS submits to the National Guard Appendix Program Manager for re...
In order to meet the segregation of duties, the Department will explore the need to create a position to ensure requisite segregation of duties requirements. With regard to the segregation of duties, the SF-270 is required form that DMAVS submits to the National Guard Appendix Program Manager for reimbursement with all back up documentation. The National Guard Appendix Program Manager, National Guard Grants Officer Representative, and National Guard United States Property Fiscal Officer (USPFO)/controller located in Concord, NH review, sign and submit the form to the Department of Defense on behalf of DMAVS to request the cash draw. Prior to the submission of reimbursement of any funds, each billing and invoice is reviewed, entered into a ledger and reconciled by three members of the accounting team. Once reconciled, the SF-270 is prepared and signed by the Financial Administrator. The SF-270 is then submitted to the appendix program manager for concurrence and then to the federal fiscal agent (USPFO) for approval. No funds are drawn down until approved by the USPFO. If this is not a satisfactory level of review, the department will request a new position to ensure that there the business function has the proper level of staffing to meet the requirements for segregation of duties.
View Audit 316627
Finding 480396 (2023-002)
Material Weakness 2023
State of New Hampshire
NH
Internal Control / Segregation of Duties Cash Management Material Weakness § 200.303
For clarity the Department will create a redundant manual ledger that duplicates the functions of the current ledger and Detailed Transaction Register (DTR). DMAVS has existing policies and procedures in place to track all federal funds, state funds and mixed funds, and uses spreadsheets for all tr...
For clarity the Department will create a redundant manual ledger that duplicates the functions of the current ledger and Detailed Transaction Register (DTR). DMAVS has existing policies and procedures in place to track all federal funds, state funds and mixed funds, and uses spreadsheets for all transactions that reconciles every month to NH First Detail Transaction Register (DTR), Federal Fund tracking sheet, and Federal reimbursement tracking sheet with backup documents. The tracking sheet for the federal register is not intended to account for the state share of billing. The state share is accurately accounted for in the DTR, the cumulative accounting in the SF-270 and associated back up documentation. Supporting documentation to substantiate the accuracy of lines a, c, e, and f is in the DTR, the cumulative accounting of each SF-270, the supporting documentation sent with the billing to the Federal Government, and Year-end Agency Report for Federal Awards. This includes reconciliation and analysis of SADB expenditures and revenues to the Statement of Appropriations by each Program Accounting Unit. The SF-270 form is continuous cumulative data that starts Oct 1st and runs through the end of that Federal Fiscal Year. The SF-270 is the required federal form DMAVS submits to the Federal National Guard Appendix Program Manager for reimbursement. Back up documentation is submitted with the SF-270. The National Guard Appendix Program Manager, National Guard Grants Officer Representative, and National Guard United States Property Fiscal Officer (USPFO)/controller located in Concord, NH review, sign and submit the form to the Department of Defense to affect the cash draw. DMAVS does not unilaterally make cash draws to the federal government. The USPFO, who is substantially involved provides an independent review and reconciles any discrepancies prior to approving any requests for reimbursement. One possible explanation for the finding is that the selected test works were not continuous.
View Audit 316627
Asi - Reno, Inc.
MN
Questioned Costs HUD Housing Programs Cash Management
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI-Reno, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audi...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI-Reno, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: December 31, 2023 The findings from the December 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT - DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT; FINDING 2023-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project withdrew funds from the replacement reserve account that were subsequently reimbursed by the insurance company. Recommendation: The Project should deposit $5,500 into the replacement reserve account. Action Taken: The Project agrees with the finding. Management will deposit $5,500 into the replacement reserve account. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.
View Audit 316599 Questioned Costs: $1
Finding 480322 (2023-002)
Significant Deficiency 2023
Baptist Health Deaconess Madisonville, Inc.
KY
Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303
Finding 2023-002 Federal Agency Name: Department of the Treasury Program Name: COVID-19 Claims Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing #21.027 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: B...
Finding 2023-002 Federal Agency Name: Department of the Treasury Program Name: COVID-19 Claims Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing #21.027 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: BHD, LLC calculated their indirect cost rate based on the total grant budget and took an equal amount of that per month instead of calculating the indirect cost rate percentage of direct expenditures for each month. Responsible Individuals: Kim Ashby, Vice President of Finance Corrective Action Plan: Indirect costs for some grants were allocated based on a percentage of the grant budget. Management has changed the policy for allocation of indirect costs for all grants to require allocation based on a percentage of actual grant expenditures. Anticipated Completion Date: August 1, 2024
View Audit 316547
Endeavors, Inc.
TX
Questioned Costs Allowable Costs / Cost Principles Cash Management
Finding 2023-001 Responsible Individual: Steve Lefever Endeavors obtained verbal approval to include the activities related to utilities and facility services on requests for reimbursement from the official who reviewed and approved billings. Endeavors submits all invoices with attached detailed sup...
Finding 2023-001 Responsible Individual: Steve Lefever Endeavors obtained verbal approval to include the activities related to utilities and facility services on requests for reimbursement from the official who reviewed and approved billings. Endeavors submits all invoices with attached detailed support for each expenditure. All requests for reimbursement to date have been paid for utilities and facility services without exception. Corrective Action Plan (CAP) Endeavors will review each grant at inception and list out requirements related to budget and billings. Grant requirements will also be reviewed with the Grant/Contract Accountant and Program Officials at the start of any subsequent grant years. Endeavors will not submit billings without documented approval from the funder of budget changes from the original award. Anticipated Completion date 8/1/24
View Audit 316543 Questioned Costs: $1
Finding 480316 (2023-004)
Material Weakness 2023
Mount Vernon Community School District
IA
Cash Management Reporting Internal Control / Segregation of Duties
1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding Administration will add additional internal controls where the benefit exceeds the cost. 3. Official Responsible for Ensuring CAP Michael Marshall, Board Secre...
1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding Administration will add additional internal controls where the benefit exceeds the cost. 3. Official Responsible for Ensuring CAP Michael Marshall, Board Secretary/Treasurer, is the official responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2024. 5. Plan to Monitor Completion of CAP The School Board will be monitoring this CAP.
View Audit 316541
National Council for History Education, Inc.
OH
Cash Management Matching / Level of Effort / Earmarking § 200.305
NCHE will implement a process for review of the reimbursement request before it is submitted to verify that the expenses included in the request have been paid for before the request is submitted. Anticipated completion date is July 1, 2024.
NCHE will implement a process for review of the reimbursement request before it is submitted to verify that the expenses included in the request have been paid for before the request is submitted. Anticipated completion date is July 1, 2024.
View Audit 316504
Finding 480093 (2023-001)
Material Weakness 2023
Community Action Partnership of Middle Alabama, Inc.
AL
Cash Management
Management agrees with the finding and has developed and begun implementation of a corrective action plan.
Management agrees with the finding and has developed and begun implementation of a corrective action plan.
View Audit 316402
Finding 480071 (2023-001)
Significant Deficiency 2023
Petaluma City Schools
CA
Questioned Costs School Nutrition Programs Cash Management
We will implement a review process to confirm all corrections before submitting claims for reimbursement. This will ensure compliance with the 60-day claim submission requirement and accurate record-keeping, guarenteeing that Program funds are spent soley on allowable Child Nutrition Program costs.
We will implement a review process to confirm all corrections before submitting claims for reimbursement. This will ensure compliance with the 60-day claim submission requirement and accurate record-keeping, guarenteeing that Program funds are spent soley on allowable Child Nutrition Program costs.
View Audit 316357 Questioned Costs: $1
Finding 479814 (2023-002)
Significant Deficiency 2023
Idaho State University
ID
Subrecipient Monitoring Cash Management Significant Deficiency § 200.303 § 200.305
2023-002: Cash Management-Subrecipient Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matt...
2023-002: Cash Management-Subrecipient Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Recommendation: ISU should evaluate its procedures and implement an additional control to review and approve the subrecipient reimbursements timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Grant accounting staff will follow payment requests through the system to make sure payments are made in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Kirsten Broughton, Director Grant Accounting Planned completion date for corrective action plan: Implemented in FY24
View Audit 316332
Finding 479803 (2023-002)
Significant Deficiency 2023
Saugatuck Child Care Services Inc.
CT
Cash Management HUD Housing Programs Significant Deficiency
• Description – Program staff do not prepare a reconciliation of amounts received for a given month with what was actually disbursed on a monthly basis. • Views of Responsible Officials and Planned Corrective Action – Kathy has created an excel report to reconcile the amounts received to what was d...
• Description – Program staff do not prepare a reconciliation of amounts received for a given month with what was actually disbursed on a monthly basis. • Views of Responsible Officials and Planned Corrective Action – Kathy has created an excel report to reconcile the amounts received to what was disbursed. The reconciliation will be maintained on a monthly basis. • Names and Title of Responsible Official – Kathy Sabitsky, Finance Manager • Anticipated Completion Date – This was implemented during fiscal year 2024.
View Audit 316325
Finding 479500 (2023-003)
Material Weakness 2023
Stoddard County Public Health Center
MO
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring
Name of Contact Person: Ben Godwin, Director. Recommendation: We recommendthe Center verify a vendor's status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Corrective Action: We will verify...
Name of Contact Person: Ben Godwin, Director. Recommendation: We recommendthe Center verify a vendor's status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Corrective Action: We will verify all vendors' status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Proposed Completion Date: Immediately.
View Audit 316025
Finding 479460 (2023-001)
Material Weakness 2023
Feeding Illinois
IL
Cash Management Internal Control / Segregation of Duties
All future federal grant programs that require substantial lines of information and calculations to be submitted for reimbursement of allowable costs will be reviewed by at least two qualified persons before submission to the administering agency (e.g. IDHS)..
All future federal grant programs that require substantial lines of information and calculations to be submitted for reimbursement of allowable costs will be reviewed by at least two qualified persons before submission to the administering agency (e.g. IDHS)..
View Audit 315994
Lemars Good Samaritan Hsg Dba Willow Creek Place 074-Ee048
CA
Questioned Costs Cash Management HUD Housing Programs
No action needed. Required deposit of $1,971 was deposited into the residual reserve account on March 4, 2024.
No action needed. Required deposit of $1,971 was deposited into the residual reserve account on March 4, 2024.
View Audit 315935 Questioned Costs: $1
Finding 479412 (2023-001)
Significant Deficiency 2023
Child Guidance & Family Solutions
OH
Questioned Costs Allowable Costs / Cost Principles Cash Management
Management will review all draw down requests and tracking of overall payroll costs billed to the program to ensure employees are not billed more than once for the same period. The overpayment finding is being refunded to the funder.
Management will review all draw down requests and tracking of overall payroll costs billed to the program to ensure employees are not billed more than once for the same period. The overpayment finding is being refunded to the funder.
View Audit 315906 Questioned Costs: $1
Finding 479405 (2022-003)
Significant Deficiency 2023
Meadows Mental Health Policy Institute for Texas
TX
Allowable Costs / Cost Principles Cash Management Period of Performance
Maintain detailed documentation of the review process, including any findings or discrepancies identified during the review of drawdowns. Establish clear review procedures for the drawdowns prepared by the Assistant Controller. Continuously monitor the effectiveness of the review process and identif...
Maintain detailed documentation of the review process, including any findings or discrepancies identified during the review of drawdowns. Establish clear review procedures for the drawdowns prepared by the Assistant Controller. Continuously monitor the effectiveness of the review process and identify areas for improvement. Implement any necessary changes or enhancements to the review procedures to ensure thorough compliance with grant requirements.
View Audit 315903
Finding 479328 (2023-010)
Significant Deficiency 2023
Colorado Legal Services, INC
CO
Cash Management Reporting Significant Deficiency § 200.303
COIVD-19: Coronavirus State and Local Fiscal Recovery – Assistance Listing No. 21.027 Recommendation: We recommend that the Organization consider implementing a process that documents review and approval of submitted indirect cost claims by someone other than the preparer of such claims. Documentat...
COIVD-19: Coronavirus State and Local Fiscal Recovery – Assistance Listing No. 21.027 Recommendation: We recommend that the Organization consider implementing a process that documents review and approval of submitted indirect cost claims by someone other than the preparer of such claims. Documentation of contemporaneous review should also be maintained. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The organization will review this finding and current methodology and propose corrections as part of a broader review of its technologies. Name of the contact person responsible for corrective action: Silvia Zelaya, Finance Director Planned completion date for corrective action plan: January 2025
View Audit 315826
Finding 479163 (2023-001)
Material Weakness 2023
Housing Authority of Aitkin County
NE
HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring
It was discovered that our financial institution was pledging securities based on book value and not on market value which led to the deposits not being fully collateralized according to HUD requirements and State Statutes. The Authority will review the collateral reports at least quarterly to dete...
It was discovered that our financial institution was pledging securities based on book value and not on market value which led to the deposits not being fully collateralized according to HUD requirements and State Statutes. The Authority will review the collateral reports at least quarterly to determine that pledging requirements are adequate to ensure compliance in the future.
View Audit 315674
Finding 479154 (2023-002)
Significant Deficiency 2023
The Warren Center, Inc,
TX
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Cash Management
Finding 2023-002: Allowable costs – significant deficiency in internal controls over compliance and compliance finding. Management Response All submissions of expenses reimbursed by grants will require review by the Controller or the COO, in the Controller’s absence, to ensure that expenditures char...
Finding 2023-002: Allowable costs – significant deficiency in internal controls over compliance and compliance finding. Management Response All submissions of expenses reimbursed by grants will require review by the Controller or the COO, in the Controller’s absence, to ensure that expenditures charged to the grants agree to the original documents (invoices or receipts) prior to submission or charging to a specific grant.
View Audit 315643
Finding 479153 (2023-001)
Material Weakness 2023
The Warren Center, Inc,
TX
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management
Finding 2023-001: Allowable costs – material weakness in internal controls over compliance and compliance finding. Management Response All submissions of 􀆟mesheets and payroll reimbursed by grants will require review by the Controller or the COO, in the Controller’s absence, to ensure that expenditu...
Finding 2023-001: Allowable costs – material weakness in internal controls over compliance and compliance finding. Management Response All submissions of 􀆟mesheets and payroll reimbursed by grants will require review by the Controller or the COO, in the Controller’s absence, to ensure that expenditures charged to the grants agree to the original 􀆟mesheets or payroll prior to submission or charging to a specific grant
View Audit 315643
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