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Corrective Action Plans

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Finding 43282 (2022-003)
Material Weakness 2022
Cattaraugus County Project Head Start Inc.
NY
Questioned Costs Cash Management Allowable Costs / Cost Principles
Allowable Cost/Cost Principles Auditor?s Recommendation: On a monthly basis, expenses recorded within the Organization?s general ledger system should be reconciled with expenses claimed for reimbursement through Head Start drawdowns. The reconciliation should consider reimbursements and credits rece...
Allowable Cost/Cost Principles Auditor?s Recommendation: On a monthly basis, expenses recorded within the Organization?s general ledger system should be reconciled with expenses claimed for reimbursement through Head Start drawdowns. The reconciliation should consider reimbursements and credits received by the Organization. This reconciliation should be reviewed by someone independent of the preparer. Organization?s Response: Head Start agrees with the recommendation and will continue to prepare grant reconciliations to ensure draw down requests are matched by expenditures. Reconciliations will be approved by Anthony Harenda, Financial Manager, and Danielle Amore, CEO. Monthly reconciliations will be included in the Board of Directors reports. This will be addressed for the year ending December 31, 2023 and in future years.
View Audit 49748 Questioned Costs: $1
Finding 43164 (2022-003)
Significant Deficiency 2022
Youth & Family Services, Inc.
SD
Eligibility Cash Management
The Organization is aware of the eligibility finding and is working to correct all known errors and develop a system to prevent future occurrences.
The Organization is aware of the eligibility finding and is working to correct all known errors and develop a system to prevent future occurrences.
View Audit 44468
High Point University
NC
Cash Management Matching / Level of Effort / Earmarking
Finding 2022-001 Program: Federal Family Education Loans CFDA No.: 84.032 Federal Agency: Department of Education Award Year: Various Compliance Requirement: C ? Cash Management University?s Response: The University has continued to ensure these funds are not comingled and has protected them from sp...
Finding 2022-001 Program: Federal Family Education Loans CFDA No.: 84.032 Federal Agency: Department of Education Award Year: Various Compliance Requirement: C ? Cash Management University?s Response: The University has continued to ensure these funds are not comingled and has protected them from spending. Because of the discrepancies identified, each student?s loan history must be reviewed and compared between the University Information System, the lender rosters, and the National Student Loan Database System (NSLDS) records. This individual review and reconciliation have proven to be a tedious but necessary process to identify the funds never posted to student records, returned to lenders, or entered incorrectly in the three separate systems of record. Corrective Action Plan: Between 2005 and 2010, the University isolated and identified eight hundred and eighty transactions for four hundred thirty-eight students they could not reconcile. The Senior Director of Student Financial Services is continuing to review each student?s loan history between the three systems of record to determine where the discrepancy lies. Once these discrepancies are identified for all 438 students, the University will consult with the DoE to determine the necessary action to correct these individual student accounts. Name of Responsible Person: Jonathan Mador, Senior Director of Student Financial Services Anticipated Completion Date: December 31, 2023
View Audit 39340
Finding 43154 (2022-001)
Material Weakness 2022
Ahtna Intertribal Resource Commission
AK
Questioned Costs Cash Management Material Weakness § 200.305
Finding 2022-001 Lack of Internal Controls over Cash Management Name of Contact Person: Karen Linnell, Executive Director Tamara Hamby, Accountant Corrective Action Plan: Account and grant receivables will be tracked and collected within 30 days of the closing of the quarter. We will be aggr...
Finding 2022-001 Lack of Internal Controls over Cash Management Name of Contact Person: Karen Linnell, Executive Director Tamara Hamby, Accountant Corrective Action Plan: Account and grant receivables will be tracked and collected within 30 days of the closing of the quarter. We will be aggressive in collecting past due receivables. We will continue to follow the specific grant guidelines on drawing down funds. Proposed Completion Date: December 1, 2022
View Audit 39043 Questioned Costs: $1
Finding 43148 (2022-005)
Significant Deficiency 2022
State of Hawaii Department of Health
HI
Cash Management § 200.305
Cash Management ? 10.557 Special Supplemental Nutrition Program for Woman, Infants, and Children (WIC) Corrective Action Plan: Upon being advised that the State of Hawaii Department of Budget and Finance determined that the "administratively feasible" time period of advance payments was 21 calendar ...
Cash Management ? 10.557 Special Supplemental Nutrition Program for Woman, Infants, and Children (WIC) Corrective Action Plan: Upon being advised that the State of Hawaii Department of Budget and Finance determined that the "administratively feasible" time period of advance payments was 21 calendar days", the WIC Accounting Section implemented the following changes to its Invoice payment process. 1. The WIC invoice payment workflow tracking system was revised to also track the number of days from the ASAP draw date to the check process date on Data Mart. 2. The Accountant meets with the Account Clerk weekly on the invoice workflow system to review invoices in the workflow from receipt to when payment checks are processed. 3. Within two workdays from the date that the Accountant makes the ASAP draw and transfers federal funds to the State Treasury to pay for approved invoices , the Account Clerk prepares and "pouches" the invoices to ASO Pre-Audit. 4. If a payment check is not processed within 14 calendar days from the date an invoice is pouched to ASO Pre-Audit, the Account Clerk notifies the Accountant, and contacts ASO to verify that the invoice was received. After implementation of the revised changes, WIC saw a significant improvement in the number of days it took DAGS to enter a check process date on Data Mart. Implementation Date: July 1, 2022 Responding Officials: Melanie Murakami, Public Health Program Manager and Paul Uchima, WIC Services Administrative Officer/Family Health Services Division
View Audit 39042
Finding 43137 (2022-004)
Significant Deficiency 2022
Pinnacles Prep Charter School
WA
Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management
Pinnacles agrees that appropriate claim packets with documentation that tie exactly to the amounts claimed for reimbursement were not kept. The contracted CFO did keep records, but due to not copying and pasting correctly, could not get back exactly to the amounts claimed. Moving forward, the contr...
Pinnacles agrees that appropriate claim packets with documentation that tie exactly to the amounts claimed for reimbursement were not kept. The contracted CFO did keep records, but due to not copying and pasting correctly, could not get back exactly to the amounts claimed. Moving forward, the contracted CFO will keep a list of what exactly was claimed for reimbursement at each claim.
View Audit 39552
Finding 43105 (2022-002)
Significant Deficiency 2022
Ottawa University
KS
Special Tests & Provisions Student Financial Aid Cash Management
Student Accounts Receivable, Controller?s Office, and IT are working together to develop more real-time reporting and tracking for student account refund balances to identify student accounts with refund balances that remain undistributed more than seven days after being created to prioritize those ...
Student Accounts Receivable, Controller?s Office, and IT are working together to develop more real-time reporting and tracking for student account refund balances to identify student accounts with refund balances that remain undistributed more than seven days after being created to prioritize those accounts for refund processing. Completion Date: June 30, 2023 Contact Person: Heather Long, Director Student Accounts
View Audit 41612
Finding 43093 (2022-001)
Significant Deficiency 2022
Day Care Council of New York, Inc.
NY
Cash Management Significant Deficiency
Views of Responsible Officials and Planned Corrective Actions: Based on our payment practice prior to and after this occurrence, the organization believes that it has demonstrated and has sufficient controls in place to ensure continued adherence to the criteria.
Views of Responsible Officials and Planned Corrective Actions: Based on our payment practice prior to and after this occurrence, the organization believes that it has demonstrated and has sufficient controls in place to ensure continued adherence to the criteria.
View Audit 48699
Finding 43090 (2022-003)
Material Weakness 2022
Sunny Glen Children's Home, Inc.
TX
Questioned Costs Cash Management
Views of Responsible Officials and Planned Corrective Action: The Home agrees with the finding. The funds were drawn down from the grant due to human error. Shortly after discovering this mistake, The Home has developed a process in which the drawn down amounts is reviewed and approved before proce...
Views of Responsible Officials and Planned Corrective Action: The Home agrees with the finding. The funds were drawn down from the grant due to human error. Shortly after discovering this mistake, The Home has developed a process in which the drawn down amounts is reviewed and approved before processing the drawdown. The amounts overdrawn were used to pay grant expenditures during FY2023, which still covers the grant budget period.
View Audit 45290 Questioned Costs: $1
Finding 43048 (2022-005)
Material Weakness 2022
Wapsie Valley Community School District
IA
Cash Management Reporting
We have reviewed procedures and plan to make the necessary changes to improve internal control.
We have reviewed procedures and plan to make the necessary changes to improve internal control.
View Audit 45728
Case Western Reserve University
OH
Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles § 200.208 § 200.305
Management?s View and Corrective Action Plan Finding 2022-001 ? Cash Management Cluster: Research and Development Cluster Grantor: National Cancer Institute and National Science Foundation Assistance Listing #: 93.397, Cancer Centers Support Grants and 47.049, Mathematical and Physical Scienc...
Management?s View and Corrective Action Plan Finding 2022-001 ? Cash Management Cluster: Research and Development Cluster Grantor: National Cancer Institute and National Science Foundation Assistance Listing #: 93.397, Cancer Centers Support Grants and 47.049, Mathematical and Physical Sciences Title: Case GI SPORE, Case Comprehensive Cancer Support Grant, MRI: Acquisition of an SEM instrumented to conduct in-operando observations of materials performance under external stimuli Award Year and Number: 08/21/21-07/31/22 (CA150964), 04/01/21-03/31/22 (CA043703), 08/01/20-07/31/23 (DMR-2018167) The University believes it is in compliance and currently follows regulations pertinent to cash management in 2 CFR Part 200.305(b) (Uniform Guidance) which requires "payments methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity." As such, organizations are to minimize the time difference between vendor payment and requesting reimbursement from the sponsoring agencies. We acknowledge that there are discrepancies in the interpretation of the Office of Management and Budget (0MB) cash management compliance requirements and the Uniform Guidance Part 200.305(b). In October 2017, the Council on Governmental Relations (COGR) sent a letter to the Office of Federal Financial Management (OFFM) expressing concerns that the cash management requirement language in the 2017 Compliance Supplement was not aligned with the requirements for cash management included in the Uniform Guidance Part 200.305(b). COGR's stance is for the Compliance Supplement to be updated to correspond with the cash management requirements as written in the Uniform Guidance Part 200.305(b). In August 2021, COGR sent a follow-up letter to OFFM regarding the 2021 Compliance Supplement emphasizing the inconsistency has yet to be addressed or resolved and most recently followed-up again in June 2022. In September 2022, The Office of Research Administration (ORA) sent a letter in support of COGR's June 2022 Comment Letter and followed up in November 2022 as well, with no response. The Office of Research Administration is sincerely devoted to ensuring institutional compliance with Uniform Guidance and the Compliance Supplement. It is important to note that these exceptions pertain to accounts payable transactions only. ORA will be cognizant of OMB's current interpretation of the Cash Management requirements and will continue to monitor for additional guidance regarding discrepancies in the Compliance Supplement. Primary responsibility for implementing this corrective action plan for this finding rests with Diane Domanovics, Assistant Vice President for Sponsored Projects. Sincerely, Joan Schenkel Associate Vice President for Research
View Audit 39481
Finding 42910 (2022-002)
Significant Deficiency 2022
Tonkawa School District I-87
OK
Cash Management Equipment & Real Property Management
TONKAWA PUBLIC SCHOOL DISTRICT KAY COUNTY AUDIT COMMENT/RECOMMENDATION/MGMT LETTER CORRECTIVE ACTION RESPONSE Reference Number: 22-02 Name of Award ? Project Number (Federal Findings) Title V Rural Low Income - 587 Condition/Finding: Expenditures were claimed and reimbursement received for th...
TONKAWA PUBLIC SCHOOL DISTRICT KAY COUNTY AUDIT COMMENT/RECOMMENDATION/MGMT LETTER CORRECTIVE ACTION RESPONSE Reference Number: 22-02 Name of Award ? Project Number (Federal Findings) Title V Rural Low Income - 587 Condition/Finding: Expenditures were claimed and reimbursement received for the Title VI Rural Low Income Program, which included $4,624.75 of equipment which was not received. Jona Cantrell Contact Person: Corrective steps that have been implemented and/or the steps that will be implemented. The Tonkawa School District has taken corrective action to address the finding as follows ? the district paid back Project 587 Rural Low Income to the State Department of Education. The district will re-educate employees that they must make sure that the exact product is delivered to the district before paying for and claiming on Federal Programs. Completion Date: 08/09/2023 If a refund is made in relation to this comment please include the mailing date, amount and number of the check for the refund 8/11/2023 76 $4,624.75 Mailing Date Check Number Amount of Refund Lori Simpson 2/21/23
View Audit 51592
Finding 42905 (2022-006)
Significant Deficiency 2022
South Carolina State University
SC
Cash Management Internal Control / Segregation of Duties
Finding 2022-006 Corrective Action Plan: To enhance the internal controls to ensure compliance with the cash management requirements of the Education Stabilization Fund program, the University will immediately implement a draw down/disbursement reconciliation plan. Our compliance committee will re...
Finding 2022-006 Corrective Action Plan: To enhance the internal controls to ensure compliance with the cash management requirements of the Education Stabilization Fund program, the University will immediately implement a draw down/disbursement reconciliation plan. Our compliance committee will review each draw down, to ensure that disbursements are recorded in accordance with the Student Aid Portion and Institutional Aid Portion policies. The review of this process will be recorded and memorialized for the record. Anticipated Completion Date: June 30, 2023
View Audit 51591
Thomas' Contentment, Inc.-Community Living INC
MD
HUD Housing Programs Cash Management
2022-001 Section 811 CFDA 14.181 Description of finding: The project?s surplus cash from June 20, 2021 was not deposited to the residual receipts account within 60 days after year end. Action Taken: The surplus cash deposit made for fiscal year ended June 30, 2022 of $30,831 included the amo...
2022-001 Section 811 CFDA 14.181 Description of finding: The project?s surplus cash from June 20, 2021 was not deposited to the residual receipts account within 60 days after year end. Action Taken: The surplus cash deposit made for fiscal year ended June 30, 2022 of $30,831 included the amount of surplus cash from June 30, 2021. The remaining required deposit was included in the June 30, 2022 residual receipts deposit made in February 2023
View Audit 51034
Finding 42855 (2022-001)
Significant Deficiency 2022
City of Charleston, South Carolina
SC
Internal Control / Segregation of Duties Cash Management Reporting
Corrective Action Plan: The City of Charleston will implement internal controls and procedures to ensure all required reports are prepared, reviewed, and submitted within the program?s required timeframes. Anticipated Completion Date: Fiscal Year 2023
Corrective Action Plan: The City of Charleston will implement internal controls and procedures to ensure all required reports are prepared, reviewed, and submitted within the program?s required timeframes. Anticipated Completion Date: Fiscal Year 2023
View Audit 43844
Finding 42851 (2022-002)
Significant Deficiency 2022
Comprehensive Mental Health Center of Tacoma-Pierce County
WA
Allowable Costs / Cost Principles Cash Management Matching / Level of Effort / Earmarking
We agree with the audit finding. The Certified Community Behavioral Health Clinic Expansion Grant (CCBHC) was new this year and our first submitted directly to the Substance Abuse and Mental Health Services Agency (SAMHSA) directly online with no form required. Our procedures included oversight an...
We agree with the audit finding. The Certified Community Behavioral Health Clinic Expansion Grant (CCBHC) was new this year and our first submitted directly to the Substance Abuse and Mental Health Services Agency (SAMHSA) directly online with no form required. Our procedures included oversight and approvals, but we acknowledge the absence of proper documentation according to the Uniform Guidance. We will enhance our process to add this required documentation as recommended in the fourth quarter 2023.
View Audit 43837
Crawford Ausable School District
MI
Cash Management School Nutrition Programs Subrecipient Monitoring
CORRECTIVE ACTION PLAN 2022-001 This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance dow...
CORRECTIVE ACTION PLAN 2022-001 This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan be before the end of the 2022-23 fiscal year. The person responsible for the corrective action is Dana Reilly, Business Manager. The plan for monitoring adherence is the Business Manager will assess where the fund balance is after all of the projects from the spend down plan are completed.
View Audit 38856
Finding 42805 (2022-001)
Material Weakness 2022
Bethlehem-Center School District
PA
Reporting Cash Management
Name of contact person: Matt Waugh, Business Manager Corrective Action: The process of reporting eligible federal expenditures will be modified to ensure that remittances to request reimbursement occur in a timely manner. Anticipated Completion Date: The District will implement the above procedur...
Name of contact person: Matt Waugh, Business Manager Corrective Action: The process of reporting eligible federal expenditures will be modified to ensure that remittances to request reimbursement occur in a timely manner. Anticipated Completion Date: The District will implement the above procedure immediately.
View Audit 40454
Finding 42794 (2022-001)
Material Weakness 2022
Green Local School District
OH
Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring
The District is working with Dant Clayton to calculate the difference between the amount paid under the contract and the applicable Davis Bacon prevailing wage rates. The difference will be captured in a change order, which will also incorporate any necessary contract provisions into the agreement w...
The District is working with Dant Clayton to calculate the difference between the amount paid under the contract and the applicable Davis Bacon prevailing wage rates. The difference will be captured in a change order, which will also incorporate any necessary contract provisions into the agreement with Dant Clayton. This change order will resolve any outstanding issues with the procurement and the use of ESSER funds.
View Audit 40288
Finding 42775 (2022-001)
Significant Deficiency 2022
Molalla River School District No. 35
OR
Cash Management
Management's Response: Management has indicated they will implement a process with a review and approval documenting the process.
Management's Response: Management has indicated they will implement a process with a review and approval documenting the process.
View Audit 38310
Finding 42774 (2022-001)
Material Weakness 2022
Hogar Manuel Mediavilla Negron INC
PR
Subrecipient Monitoring Cash Management Reporting
Management concurs with the finding. The closing process should improve to seek ways to reduce the adjustment. We will continue to review and enhance our processes to ensure that financial reporting and accounting are accurate.
Management concurs with the finding. The closing process should improve to seek ways to reduce the adjustment. We will continue to review and enhance our processes to ensure that financial reporting and accounting are accurate.
View Audit 39145
Finding 42773 (2022-001)
Significant Deficiency 2022
Tensas Community Health Center
LA
Cash Management Matching / Level of Effort / Earmarking
Since quarterly reporting is no longer required for HRSA grants in the payment management system, the reconciliation process was unfortunately disrupted. TCHC board of directors and management will review and revise the current cash management policy and procedure to ensure compliance with 45 CFR 75...
Since quarterly reporting is no longer required for HRSA grants in the payment management system, the reconciliation process was unfortunately disrupted. TCHC board of directors and management will review and revise the current cash management policy and procedure to ensure compliance with 45 CFR 75.302(b)(6) and 45 CFR 75.305, as well as, detail a procedure for reconciling drawdowns on a scheduled basis. The procedures will also be designed to ensure improved communication occurs between the individual(s) charged with making drawdowns from the payment management system and the accounting department. The CEO will be responsible for the revised policy and procedure being approved by the board at the February 2023 TCHC board meeting with immediate implementation.
View Audit 39193
Pasco County Housing Authority
FL
Allowable Costs / Cost Principles Cash Management § 200.305
Finding 2022-001 ? Non-compliance with Cash Management Requirements of the Capital Fund Program Corrective Action The Authority will expend the unexpended Capital Fund Program grant proceeds held, prior to drawing down additional funding from Capital Fund Program grant allocations which are budget...
Finding 2022-001 ? Non-compliance with Cash Management Requirements of the Capital Fund Program Corrective Action The Authority will expend the unexpended Capital Fund Program grant proceeds held, prior to drawing down additional funding from Capital Fund Program grant allocations which are budgeted for capital improvements. The Authority?s Executive Director, Jeff Sklet has assumed the responsibility of executing this corrective action as of March 31, 2024.
View Audit 49277
Finding 42699 (2022-002)
Material Weakness 2022
City of Thibodaux, Louisiana
LA
Cash Management Reporting Internal Control / Segregation of Duties
The City of Thibodaux Finance Director, Jessica Hebert, and/or the Assistant Finance Director, Joycelyn Gros, will work with the Emergency Preparedness Director, Jacques Thibodeaux, on e-mail communications for reminders as well as to show documentation that the reports are filed timely. After the E...
The City of Thibodaux Finance Director, Jessica Hebert, and/or the Assistant Finance Director, Joycelyn Gros, will work with the Emergency Preparedness Director, Jacques Thibodeaux, on e-mail communications for reminders as well as to show documentation that the reports are filed timely. After the Emergency Preparedness Director, Jacques Thibodeaux, has documents ready to submit, the Finance Director, Jessica Hebert, and/or Assistant Finance Director, Joycelyn Gros, will review to make sure it matches General Ledger and will show documentation of review by using the grant reconciliation review form. This will be implemented immediately.
View Audit 43947
Finding 42679 (2022-007)
Material Weakness 2022
Reorganized School District R-II of Cape Girardeau County
MO
School Nutrition Programs Procurement, Suspension & Debarment Subrecipient Monitoring
Name of Contact Person: Matt Lacy, Chief Financial Officer Recommendation: We recommend the District 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:...
Name of Contact Person: Matt Lacy, Chief Financial Officer Recommendation: We recommend the District 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 54519
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