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Corrective Action Plans

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Finding 553719 (2022-004)
Material Weakness 2022
Ao: Advocating Opportunity, Inc.
OH
Allowable Costs / Cost Principles Cash Management
Allowable Costs Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure the draw down requests and related support are formally reviewed and approved by the Executive Director for allowability before submitting...
Allowable Costs Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure the draw down requests and related support are formally reviewed and approved by the Executive Director for allowability before submitting the request to the awarding agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Organization will put a formal layer of review after preparation of the draw down request and support and before submission to the awarding agency and make sure the approved support is kept on file. Name of the contact person responsible for corrective action: Megan Mattimoe, Executive Director Planned completion date for corrective action plan: June 1, 2025
View Audit 352319
Finding 553715 (2022-003)
Material Weakness 2022
Ao: Advocating Opportunity, Inc.
OH
Cash Management
Cash Management Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure the draw down requests and related support are formally reviewed and approved by the Executive Director before submitting the request to t...
Cash Management Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure the draw down requests and related support are formally reviewed and approved by the Executive Director before submitting the request to the awarding agency and that the support is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Organization will put a formal layer of review after preparation of the draw down request and support and before submission to the awarding agency and make sure the approved support is kept on file. Name of the contact person responsible for corrective action: Megan Mattimoe, Executive Director Planned completion date for corrective action plan: June 1, 2025
View Audit 352319
Finding 553676 (2022-001)
Material Weakness 2022
City of Pekin
IL
Cash Management Reporting Internal Control / Segregation of Duties
The Director of Finance, along with staff, has implemented new procedures to identify and record retainage payable entries.
The Director of Finance, along with staff, has implemented new procedures to identify and record retainage payable entries.
View Audit 352243
Finding 544484 (2022-001)
Significant Deficiency 2022
Coosa Valley Regional Services and Development Corporation
GA
Internal Control / Segregation of Duties Cash Management Reporting
2022-001: Segregation of Duties Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to c...
2022-001: Segregation of Duties Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. However, the risk of not segregating certain duties is not worth the additional costs. Nonfinancial employees will be trained and provide some assistance. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 351154
Marian High School
IN
Cash Management Special Tests & Provisions School Nutrition Programs
Management agrees with the finding and has established a monthly meeting between the Business Manager and the Cafeteria Director in order to review the monthly budget and allocate all appropriate expenses in a timely fashion. The Business Manager has implemented these accounting changes. This proc...
Management agrees with the finding and has established a monthly meeting between the Business Manager and the Cafeteria Director in order to review the monthly budget and allocate all appropriate expenses in a timely fashion. The Business Manager has implemented these accounting changes. This process was completed in October of 2022.
View Audit 351152
Finding 544475 (2022-010)
Material Weakness 2022
Marian High School
IN
Questioned Costs Allowable Costs / Cost Principles Cash Management
Management agrees with the finding and has established a monthly meeting between the Business Manager and the Cafeteria Director in order to review the monthly budget and ascertain that all appropriate expenses are disbursed only for the federally funded department. The Business Manager has impleme...
Management agrees with the finding and has established a monthly meeting between the Business Manager and the Cafeteria Director in order to review the monthly budget and ascertain that all appropriate expenses are disbursed only for the federally funded department. The Business Manager has implemented these accounting changes as of September 2022.
View Audit 351152 Questioned Costs: $1
Finding 540863 (2022-108)
Significant Deficiency 2022
Pancare of Florida, INC
FL
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.328
2021-108 Lack of Documentation Related to Reporting Condition: The Organization did not maintain proper documentation in support of reporting requirements. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance ...
2021-108 Lack of Documentation Related to Reporting Condition: The Organization did not maintain proper documentation in support of reporting requirements. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. Source documentation for grant reporting is retained and maintained in grant folders on the shared drive for future reference. The corrective action for this finding has been approved and implemented by the Organization. Person Responsible for Corrective Action: Joe Derry, Chief Financial Officer Anticipated Completion Date: Implemented
View Audit 350520
Finding 540862 (2022-105)
Material Weakness 2022
Pancare of Florida, INC
FL
Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Condition: The Organization made drawdowns after month-end based on budgeted period expenses rather than actual salary expenses to support the amounts being requested for reimbursement. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional support...
Condition: The Organization made drawdowns after month-end based on budgeted period expenses rather than actual salary expenses to support the amounts being requested for reimbursement. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. The Organization has reviewed and updated its grant drawdown procedures to include only actual cost and for the request to be reviewed and approved by someone other than the preparer prior to submission. The corrective action for this finding has been approved and implemented by the Organization. Person Responsible for Corrective Action: Joe Derry, Chief Financial Officer Anticipated Completion Date: Implemented
View Audit 350520
Finding 540861 (2022-102)
Significant Deficiency 2022
Pancare of Florida, INC
FL
Cash Management § 200.303
2022-102 Lack of Cash Management Documentation Condition: The Organization made drawdowns after month-end based on budgeted period expenditures and therefore could not be agreed to the actual approved wages paid prior to the reimbursement request. Insufficient documentation was kept to clearly docu...
2022-102 Lack of Cash Management Documentation Condition: The Organization made drawdowns after month-end based on budgeted period expenditures and therefore could not be agreed to the actual approved wages paid prior to the reimbursement request. Insufficient documentation was kept to clearly document that the amount requested was reviewed for accuracy. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. The Organization’s policy and procedures related to support documentation retention has been evaluated and updated. Supporting documentation for all drawdown requests are retained by grant. The corrective action for this finding has been approved and implemented by the Organization. Person Responsible for Corrective Action: Joe Derry, Chief Financial Officer Anticipated Completion Date: Implemented
View Audit 350520
Finding 540610 (2022-004)
Significant Deficiency 2022
Schoodic Institute at Acadia National Park
ME
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties
Audit Finding Reference 2022-004 Improve Controls Over Cash Management & Application of Indirect Cost Rate Planned Corrective Action: Federal reimbursement requests will include at least two or more individuals. Review of the reimbursement request, including the application of the indirect rate, ...
Audit Finding Reference 2022-004 Improve Controls Over Cash Management & Application of Indirect Cost Rate Planned Corrective Action: Federal reimbursement requests will include at least two or more individuals. Review of the reimbursement request, including the application of the indirect rate, will be formally documented and a copy of the documentation will be maintained in our records. Planned Implementation Date of Corrective Action: March 14, 2025 Persons Responsible for Corrective Action: Kirk Geadelmann, Finance Director Tyler Piebes, Bookkeeper Nick Fisichelli, President & CEO
View Audit 350382
Finding 540607 (2022-002)
Significant Deficiency 2022
Schoodic Institute at Acadia National Park
ME
Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment
Audit Finding Reference: 2022-002 Document Policies & Procedures Over Federal Awards Planned Corrective Action: Uniform Guidance Policies & Procedures was presented, reviewed & approved by the Schoodic Institute Board of Directors on July 10, 2023. Planned Implementation Date of Corrective Acti...
Audit Finding Reference: 2022-002 Document Policies & Procedures Over Federal Awards Planned Corrective Action: Uniform Guidance Policies & Procedures was presented, reviewed & approved by the Schoodic Institute Board of Directors on July 10, 2023. Planned Implementation Date of Corrective Action: July 10, 2023 Person Responsible for Corrective Action: Kirk Geadelmann, Finance Director
View Audit 350382
Finding 538766 (2022-005)
Significant Deficiency 2022
New Hampshire Children's Trust
NH
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties
Audit Finding Reference: 2022-005 Improve Controls Over Cash Management and Application of Indirect Cost Rate Planned Corrective Action: Having the Executive Director review and approve state and federal invoices prior to final submission. An indirect analysis spreadsheet was also created to track ...
Audit Finding Reference: 2022-005 Improve Controls Over Cash Management and Application of Indirect Cost Rate Planned Corrective Action: Having the Executive Director review and approve state and federal invoices prior to final submission. An indirect analysis spreadsheet was also created to track and adjust indirect rate, if necessary, across all sub-contracts receiving federal funds. Planned Implementation Date of Corrective Action: Implemented Executive Director approval on 5/26/2023 for state invoices, which include federal funds that are passed through to NHCT. Indirect analysis spreadsheet implemented on 7/1/2023. Person Responsible for Corrective Action: Director of Finance
View Audit 349473
Finding 538760 (2022-002)
Significant Deficiency 2022
New Hampshire Children's Trust
NH
Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Audit Finding Reference: 2022-002 Update Documented Policies and Procedures Of Federal Awards Planned Corrective Action: Update Financial Policies and Procedures to reflect Uniform Guidance language surrounding areas of deficiency. Planned Implementation Date of Corrective Action: Implemented 12/6...
Audit Finding Reference: 2022-002 Update Documented Policies and Procedures Of Federal Awards Planned Corrective Action: Update Financial Policies and Procedures to reflect Uniform Guidance language surrounding areas of deficiency. Planned Implementation Date of Corrective Action: Implemented 12/6/2023 upon becoming aware of the deficiency. Revised Financial Policies and Procedures to reflect the changes. Person Responsible for Corrective Action: Director of Finance
View Audit 349473
Finding 529159 (2022-003)
Material Weakness 2022
Oregon Coalition Against Domestic & Sexual Violence
OR
Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Contact person(s) responsible: Associate Director, BB Beltran Recommendation: The Coalition should establish monitoring procedures to ensure that charges to federal awards and other funders are adequately documented and approved and comply with all established policies. Specifically, adequate docume...
Contact person(s) responsible: Associate Director, BB Beltran Recommendation: The Coalition should establish monitoring procedures to ensure that charges to federal awards and other funders are adequately documented and approved and comply with all established policies. Specifically, adequate documentation should include original itemized invoices or receipts, and clear documentation of review and approval. Management Response: NEW Corrective Action Plan: OCADSV implemented a third-party service for tracking the Coalitions costs by program in January of 2023. The submission, coding, approval and payment are processed within this software, which also allows for an audit trail of the processes performed by user and quick access to scanned original documentation. Quarterly budget expense reimbursements are prepared and submitted for review to the Associate Director and/or the Grants Manager. The monthly/quarterly reports are reviewed and approved, with general ledger support, before sending them to the funding agency as the quarterly invoice for reimbursements. Anticipated completion date: 09/30/24
View Audit 347141
Saraland Manor, Inc.
MS
Cash Management HUD Housing Programs
We agree that surplus cash deposit was not made in FY2020, and the recommendations described above. Management will deposit any surplus cash required into the residual receipts in future periods.
We agree that surplus cash deposit was not made in FY2020, and the recommendations described above. Management will deposit any surplus cash required into the residual receipts in future periods.
View Audit 346857
Saraland Manor, Inc.
MS
Cash Management HUD Housing Programs
We agree that surplus cash deposit was not made in FY2019, and the recommendations described above. Management will deposit any surplus cash required into the residual receipts in future periods.
We agree that surplus cash deposit was not made in FY2019, and the recommendations described above. Management will deposit any surplus cash required into the residual receipts in future periods.
View Audit 346857
Greater Chatham Initiative
IL
Reporting Cash Management
GCI has since hired a dedicated contractor who submits vouchers consistent with the City of Chicago's due dates. This assumes that the City of Chicago also follows its own guidelines, provides contracts, and processes vouchers in a timely manner. Estimated Correction Date January 1, 2023.
GCI has since hired a dedicated contractor who submits vouchers consistent with the City of Chicago's due dates. This assumes that the City of Chicago also follows its own guidelines, provides contracts, and processes vouchers in a timely manner. Estimated Correction Date January 1, 2023.
View Audit 346791
Finding 527019 (2022-005)
Material Weakness 2022
The Wellness Plan Medical Centers
MI
Cash Management
Finding Number: 2022-005 Condition: The Organization maintains and tracks federal expenditures incurred for the year in totality, however, does not maintain adequate records to track the costs applied to each individual draw down made throughout the year. Without this linkage, the timeliness between...
Finding Number: 2022-005 Condition: The Organization maintains and tracks federal expenditures incurred for the year in totality, however, does not maintain adequate records to track the costs applied to each individual draw down made throughout the year. Without this linkage, the timeliness between draw down and disbursement to ensure the disbursement occurred prior to or within three business days of draw down is unable to be validated. Planned Corrective Action: Management will continue to execute controls over cash management, including layers of review to ensure supporting documentation to agree federal expenditures to each drawdown is maintained and the timely disbursement of funds received. In addition, verify the costs are reasonable, allocable, and adequately documented. Contact person responsible for corrective action: Chief Financial Officer Anticipated Completion Date: 06/30/2025
View Audit 346114
Finding 526784 (2022-003)
Material Weakness 2022
Greater Bethel Temple Incorporated
PA
Cash Management
Payment procedure and policies will be reviewed by the Executive Director, Program Administrator and Accounting Manager in September, prior to the annual mandatory training. Program Sponsor will work with the Executive Director, Program Administrator and Site Directors to ensure that any future admi...
Payment procedure and policies will be reviewed by the Executive Director, Program Administrator and Accounting Manager in September, prior to the annual mandatory training. Program Sponsor will work with the Executive Director, Program Administrator and Site Directors to ensure that any future administrative reviews that require funds to be withheld will not affect the sites’ payments. Minimalize or eliminate any risk of disruption to the payment schedule in the future.
View Audit 345819
Finding 524532 (2022-005)
Material Weakness 2022
Pine Bluff Jefferson County Economic Opportunities Commission, Inc.
AR
Questioned Costs Allowable Costs / Cost Principles Cash Management
Management agrees with the auditors’ findings and has implemented policies and procedures to improve recording accuracy of grant funds, including ensuring that all finance staff are properly trained. A guide will be created for current and future staff.
Management agrees with the auditors’ findings and has implemented policies and procedures to improve recording accuracy of grant funds, including ensuring that all finance staff are properly trained. A guide will be created for current and future staff.
View Audit 343923 Questioned Costs: $1
Finding 524289 (2022-001)
Significant Deficiency 2022
Robonation Inc.
VA
Cash Management § 200.305
Views of Responsible Officials and Planned Corrective Action Plans: Management agrees with this finding and has implemented process to prevent excessive draws. In addition, RoboNation has subsequently settled all amounts owed to the Office of Naval Research.
Views of Responsible Officials and Planned Corrective Action Plans: Management agrees with this finding and has implemented process to prevent excessive draws. In addition, RoboNation has subsequently settled all amounts owed to the Office of Naval Research.
View Audit 343504
Finding 523468 (2022-001)
Material Weakness 2022
Midd-West School District
PA
Questioned Costs School Nutrition Programs Subrecipient Monitoring
Auditee Response: The auditee agrees with the finding. This was a perfect storm of events that created this scenario including COVID requiring the discontinuation of our Point of Sale (POS) System, tally sheets by classroom being used in place of that system, a change in head cooks during the year, ...
Auditee Response: The auditee agrees with the finding. This was a perfect storm of events that created this scenario including COVID requiring the discontinuation of our Point of Sale (POS) System, tally sheets by classroom being used in place of that system, a change in head cooks during the year, and a failure to communicate properly between the Director of Food Service and the new Head Cook. Action Taken: The district has and will reinstitute the use of its POS system so that a child purchasing lunch types in their number and it is credited to that child's account. This system can then be used to track meal purchases throughout the day, week, or month. Since the HeadStart classroom are not MWSD students, they do not have numbers within the system. The Director of Food Services will use this system to report meal purchases and reimbursement rather than rely on head cooks and their tally sheets. Despite this, training should be conducted annually with all head cooks as to the qualifications of a reimbursable meal within the school district, so as to provide a fail safe in the event the POS system goes down for a period of time. Timelines/Contract: Most of this has taken place already in that we have returned to using a POS system. This system has the ability to track data and run reports, so it makes it error free when available. However, people ultimately must have the knowledge too so that they understand the parameters of a reimbursable meal should the system go down. Therefore, annual trainings will be instituted regarding such operations effective immediately. The Director of Food Service will be directed to use one in-service day annually for the purpose of teaching all staff members about reimbursable meals and how the HeadStart Programs fit into that. This should be completed no later than fall of 2025. The contact person would be Joe Stroup, Superintendent.
View Audit 342723 Questioned Costs: $1
Finding 522658 (2022-003)
Material Weakness 2022
United Progress, Inc.
NJ
Questioned Costs Internal Control / Segregation of Duties Cash Management
Audit Finding 2022-003: Material Weakness in Internal Control over Major Programs. It is understood that there was no support for various expenditures submitted for reimbursement. Expenditures submitted for reimbursement were missing support due to duplication within the 2022 CSBG grant in the amoun...
Audit Finding 2022-003: Material Weakness in Internal Control over Major Programs. It is understood that there was no support for various expenditures submitted for reimbursement. Expenditures submitted for reimbursement were missing support due to duplication within the 2022 CSBG grant in the amount of $86,955. The 2022 CSBG was extended to July 29, 2023 and expenditures were submitted to support the $86,955 prior to that date. There was also missing support for the COVID 19 CARES Act grant in the amount of $40,000. UPI is working with the DCA to remediate the issue. As noted in finding 2022- 001, the bookkeeper does not have the technical ability to track the application of expenditures to grants and reconcile the FSR’s to the general ledger. To improve controls and avoid recurrence, the organization has hired an outside consultant to serve as controller. In addition, UPI has updated their record retention policy. Beginning in October 2024, the consultant will adjust and reconcile the accrual basis general ledger monthly and review the application of expenditures among grants.
View Audit 341925 Questioned Costs: $1
Finding 522120 (2022-003)
Material Weakness 2022
Transportation District Commission of Hampton Roads
VA
Cash Management Reporting
Condition: Expenditures were misclassified between grants which caused material misstatement that there detected and corrected as part of the FY22 independent audit of the Commission's schedule of expenditures. Corrective Action: Processes and procedures will be developed and implemented to incorpor...
Condition: Expenditures were misclassified between grants which caused material misstatement that there detected and corrected as part of the FY22 independent audit of the Commission's schedule of expenditures. Corrective Action: Processes and procedures will be developed and implemented to incorporate a monthly reconciliation and review of all grant project accounts, to include assignment of federal assistance listing (f.k.a catalouge of federal domestic assistance) numbers. Contact person Responsible for Corrective Action: Donna Brumbaugh, Director of Finance. Anticipated Completion Date: December 31, 2024.
View Audit 341338
Finding 521140 (2022-002)
Material Weakness 2022
Children's Defense Fund
DC
Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles § 200.305
Finding 2022-002 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer   Corrective Action: CDF hired an Outsourced Grant Manager starting January 2025 who will assume comprehensive oversight of all facets of grant a...
Finding 2022-002 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer   Corrective Action: CDF hired an Outsourced Grant Manager starting January 2025 who will assume comprehensive oversight of all facets of grant administration and compliance. The grant manager's duties will include ensuring that all reimbursement requests are substantiated by adequate documentation, such as actual invoices, payroll registers, and payment records. Key actions include:  Establishing a systematic process for the collection, organization, and retention of all requisite documents.  Implementing internal review and approval procedures to guarantee that every reimbursement request undergoes thorough vetting and receives approval prior to submission, with explicit documentation of the review process.  Instructing both existing and new personnel on these newly instituted procedures to prevent future inconsistencies. Anticipated Completion Date: December 31, 2025.
View Audit 341102
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