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Corrective Action Plans

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Finding 41831 (2022-012)
Material Weakness 2022
Harris-Stowe State University
MO
Cash Management Student Financial Aid Allowable Costs / Cost Principles
Finding 2022-012 Personnel Responsible for Corrective Action: Assistant Comptroller - Brian Huggins Anticipated Completion Date: July 2022 Corrective Action Plan: The University has implemented a process to document all allowable costs prior to funds being draw down that will be prepared by a S...
Finding 2022-012 Personnel Responsible for Corrective Action: Assistant Comptroller - Brian Huggins Anticipated Completion Date: July 2022 Corrective Action Plan: The University has implemented a process to document all allowable costs prior to funds being draw down that will be prepared by a Senior Accountant, reviewed by the Assistant Comptroller and Comptroller for 2nd review, and sent to the CFO for final review and approval prior to requesting reimbursement/cash drawdowns from the Federal Government. Moreover, the University is implement a quarterly grant review process with the grant Principal Investigator to review grant expense allocations. G5 drawdowns will take the second Monday of each month.
View Audit 40401
Finding 41821 (2022-010)
Material Weakness 2022
Harris-Stowe State University
MO
Subrecipient Monitoring Cash Management Material Weakness
Finding 2022-010 Personnel Responsible for Corrective Action: Assistant Comptroller ? Brian Huggins Anticipated Completion Date: June 2023 Corrective Action Plan: The University Finance Compliance Officer will create and publish an operational calendar listing name of report, department respon...
Finding 2022-010 Personnel Responsible for Corrective Action: Assistant Comptroller ? Brian Huggins Anticipated Completion Date: June 2023 Corrective Action Plan: The University Finance Compliance Officer will create and publish an operational calendar listing name of report, department responsible for reporting, reporting deadlines, and governing agency. The Finance Compliance Officer will work with the respective departments to ensure accurate and timely completion of all reports.
View Audit 40401
Finding 41800 (2022-004)
Material Weakness 2022
Harris-Stowe State University
MO
Cash Management Allowable Costs / Cost Principles § 200.305
Finding 2022-004 Personnel Responsible for Corrective Action: Assistant Comptroller ? Brian Huggins Anticipated Completion Date: July 2022 Corrective Action Plan: The University has implemented a process to document all allowable costs prior to funds being draw down that will be prepared by a ...
Finding 2022-004 Personnel Responsible for Corrective Action: Assistant Comptroller ? Brian Huggins Anticipated Completion Date: July 2022 Corrective Action Plan: The University has implemented a process to document all allowable costs prior to funds being draw down that will be prepared by a Senior Accountant, reviewed by the Assistant Comptroller and approved by the Comptroller prior to requesting reimbursement/cash drawdowns from the Federal Government. Moreover, the University is implement a quarterly grant review process with the grant Principal Investigator to review grant expense allocations. G5 drawdowns will take the second Monday of each month.
View Audit 40401
Hawthorn School District No. 73
IL
Questioned Costs Cash Management
This appears to be an isolated incident. Management plans to submit corrections for that specific month.
This appears to be an isolated incident. Management plans to submit corrections for that specific month.
View Audit 38644 Questioned Costs: $1
Emerson Center, Inc.
KY
HUD Housing Programs Cash Management
VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: Management acknowledges the finding, but believes it was the result of unfortunate timing surrounding an unusual situation. Accordingly, management concludes that corrective action is not necessary and does not expect this situation to ...
VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: Management acknowledges the finding, but believes it was the result of unfortunate timing surrounding an unusual situation. Accordingly, management concludes that corrective action is not necessary and does not expect this situation to arise again in the future.
View Audit 38582
Town of Yarmouth
ME
Cash Management Subrecipient Monitoring
Management response/corrective action plan: Maine school districts are required to pay the MEPERS Unfunded Actuarial Liability (UAL) contribution plus a health insurance fee for wages paid from federal funds to Teachers and Educational Technicians. In the rush to quickly hire and onboard dozens of ...
Management response/corrective action plan: Maine school districts are required to pay the MEPERS Unfunded Actuarial Liability (UAL) contribution plus a health insurance fee for wages paid from federal funds to Teachers and Educational Technicians. In the rush to quickly hire and onboard dozens of new employees who were hired in response to the pandemic, many newly hired teachers and educational technicians were not correctly coded as federally funded employees in the payroll system. The result was the requisite employer UAL contributions and health insurance fees were not paid until the error was discovered later. Procedures have been revised and the Director of Business Services now assigns payroll codes for all new hires to prevent a recurrence.
View Audit 38406
Finding 41717 (2022-002)
Material Weakness 2022
Home Healthcare, Hospice & Community Service, Inc. & Affiliate
NH
Cash Management Reporting
The Accounting Manager will work in conjunction with the Junior Staff Accountant and/or Grant Assistant to ensure monthly, quarterly, and semi-annual reconciliations have appropriate supporting documentation to reconcile to internal statistics and the reports include evidence of a preparer and revie...
The Accounting Manager will work in conjunction with the Junior Staff Accountant and/or Grant Assistant to ensure monthly, quarterly, and semi-annual reconciliations have appropriate supporting documentation to reconcile to internal statistics and the reports include evidence of a preparer and reviewer. Procedures will be revised as necessary and documented.
View Audit 39252
Finding 41713 (2022-001)
Significant Deficiency 2022
Refugee Solidarity Network, Inc.
NY
Cash Management § 200.305
Written policy will be adopted to reflect the process being undertaken to minimize the time elapsing between the transfer of funds from the US Treasury. Current process of carrying out detailed analysis of anticipated expenses for the quarter will be reflected in the policy.
Written policy will be adopted to reflect the process being undertaken to minimize the time elapsing between the transfer of funds from the US Treasury. Current process of carrying out detailed analysis of anticipated expenses for the quarter will be reflected in the policy.
View Audit 39239
Finding 41687 (2022-001)
Significant Deficiency 2022
Ahepa/dop 54, Inc.
TX
Cash Management HUD Housing Programs Reporting
Finding 2022-001 - Significant Deficiency Internal Control Over Compliance: Concur or Do Not Concur with this Finding - Concur; Agree or Disagree with auditor recommendations - Agree; Completion Date or Proposed Completion Date - September 30, 2022; Actions Taken or Planned on the Finding - Manageme...
Finding 2022-001 - Significant Deficiency Internal Control Over Compliance: Concur or Do Not Concur with this Finding - Concur; Agree or Disagree with auditor recommendations - Agree; Completion Date or Proposed Completion Date - September 30, 2022; Actions Taken or Planned on the Finding - Management has strengthened and improved internal control over compliance with respect to required residual receipts deposit.; Contact Person First Name - Dawn; Contact Person Last Name - Cole;
View Audit 39606
Finding 41642 (2022-002)
Material Weakness 2022
Great Falls International Airport Authority
MT
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.403
Finding #2022-002 ? Grant Program: Department of Transportation Airport Improvement Program ? Assistance Listing #20.106 The Great Falls International Airport Authority agrees with the audit recommendations. This was a unique program that unlike other grants allowed us to be reimbursed for operating...
Finding #2022-002 ? Grant Program: Department of Transportation Airport Improvement Program ? Assistance Listing #20.106 The Great Falls International Airport Authority agrees with the audit recommendations. This was a unique program that unlike other grants allowed us to be reimbursed for operating expenses and likely will never be seen again. The Authority normally receives grants for capital projects each year through the Airport Improvement Program (?AIP?). The Airport employee?s professional construction managers for these projects, such that the normal process is that a contractor invoice is submitted, reviewed and recommended for payment by our construction manager and then submitted for reimbursement from AIP. The COVID relief grants used to reimburse operating costs did not follow this normal process and controls. We will correct the issue identified by re-structuring the process of handling and reconciliation of the grant funds. Airport Accountant, Chayleen Person, will be the one handling the federal funding reimbursement requests. Actions, responsible individuals, and anticipated completion date: - Airport Accountant, Chayleen Person, will handle the reimbursement requests and the review of the federal funding. - Airport Accountant, Chayleen Person, will reconcile these funds monthly to ensure the federal account matches our GL account.
View Audit 38171
Casa Otonal Housing Corporation
CT
HUD Housing Programs Cash Management Internal Control / Segregation of Duties
2. Finding 2022-002 a. Comments on the Finding and Each Recommendation We recommend that Management should establish internal controls and procedures to ensure that required residual receipts reserve deposits are made timely. b. Action(s) Taken or Planned on the Finding The management agent wil...
2. Finding 2022-002 a. Comments on the Finding and Each Recommendation We recommend that Management should establish internal controls and procedures to ensure that required residual receipts reserve deposits are made timely. b. Action(s) Taken or Planned on the Finding The management agent will perform and review the surplus cash calculation and deposit any surplus cash in the residual receipts account within the 90 day requirement.
View Audit 38931
Finding 41629 (2022-002)
Material Weakness 2022
Ahepa 78 Phase Ii, Inc.
IN
Cash Management HUD Housing Programs Reporting
Finding 2022-002 - (Supportive Housing for the Elderly 14.157); Concur or Do Not Concur with this Finding - Concur; Agree or Disagree with auditor recommendations - Agree; Completion Date or Proposed Completion Date -September 26, 2022; Actions Taken or Planned on the Finding - Management has streng...
Finding 2022-002 - (Supportive Housing for the Elderly 14.157); Concur or Do Not Concur with this Finding - Concur; Agree or Disagree with auditor recommendations - Agree; Completion Date or Proposed Completion Date -September 26, 2022; Actions Taken or Planned on the Finding - Management has strengthened and improved internal control over compliance with respect to required residual receipts deposit.; Contact Person First Name - Dawn; Contact Person Last Name - Cole.
View Audit 39366
Ahepa 78 Phase Ii, Inc.
IN
Questioned Costs Cash Management HUD Housing Programs
Finding 2022-001 - (Supportive Housing for the Elderly 14.157); Concur or Do Not Concur with this Finding - Concur; Agree or Disagree with auditor recommendations - Agree; Completion Date or Proposed Completion Date -September 16, 2022; Actions Taken or Planned on the Finding - Management has made t...
Finding 2022-001 - (Supportive Housing for the Elderly 14.157); Concur or Do Not Concur with this Finding - Concur; Agree or Disagree with auditor recommendations - Agree; Completion Date or Proposed Completion Date -September 16, 2022; Actions Taken or Planned on the Finding - Management has made the required deposit into the residual receipts account.; Contact Person First Name - Dawn; Contact Person Last Name - Cole.
View Audit 39366 Questioned Costs: $1
Marion P Thomas Charter School
NJ
School Nutrition Programs Cash Management Reporting
Corrective Action The current School Business Administrator started mid-way through the audited year. Corrective action has already been implemented to ensure that reimbursement claims are submitted timely. The claimed meals will be addressed with the Food Service Company that submits the claims. Pe...
Corrective Action The current School Business Administrator started mid-way through the audited year. Corrective action has already been implemented to ensure that reimbursement claims are submitted timely. The claimed meals will be addressed with the Food Service Company that submits the claims. Person(s) Responsible Kristina Edgar, School Business Administrator Planned Completion Date June 30, 2023
View Audit 38737
Finding 41607 (2022-002)
Significant Deficiency 2022
Adelante Development Center, Inc.
NM
Questioned Costs Allowable Costs / Cost Principles Cash Management
Planned Corrective Action: Mileage reimbursement was allocated according to a predetermined cost driver. In the future, mileage will be expensed to the exact Federal award of usage based on mileage logs. Staff will be trained in this procedure. Anticipated Completion Date: December 31, 2022 ...
Planned Corrective Action: Mileage reimbursement was allocated according to a predetermined cost driver. In the future, mileage will be expensed to the exact Federal award of usage based on mileage logs. Staff will be trained in this procedure. Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Maria Otero
View Audit 38861 Questioned Costs: $1
Finding 41606 (2022-001)
Significant Deficiency 2022
Adelante Development Center, Inc.
NM
Questioned Costs Allowable Costs / Cost Principles Cash Management
Planned Corrective Action: In accordance with GAAP, we accrue PTO earned in our financial statements. Some cost reimbursement Federal awards don?t allow accrued PTO reimbursement. Staff will be trained on how to identify the contracts and not include accrued PTO in program expenses. Instead, the...
Planned Corrective Action: In accordance with GAAP, we accrue PTO earned in our financial statements. Some cost reimbursement Federal awards don?t allow accrued PTO reimbursement. Staff will be trained on how to identify the contracts and not include accrued PTO in program expenses. Instead, the accrued PTO will be included in a non-reimbursable federal award cost pool that will be charged to the federal program as the PTO is used. Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Maria Otero
View Audit 38861 Questioned Costs: $1
Finding 41583 (2022-001)
Significant Deficiency 2022
Lawrence Union Free School District
NY
School Nutrition Programs Procurement, Suspension & Debarment Cash Management § 200.303
2022-001. Procurement United States Department of Education, passed through New York State Department of Education Title I Grants to Local Educational Agencies ALN: 84.010 Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Preschool Grants ALN: 84.173A Educat...
2022-001. Procurement United States Department of Education, passed through New York State Department of Education Title I Grants to Local Educational Agencies ALN: 84.010 Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Preschool Grants ALN: 84.173A Education Stabilization Fund COVID-19: Governor?s Emergency Education relief (GEER) Fund ALN: 84.425C COVID-19: Elementary and Secondary School Emergency Relief (ESSER) Fund ALN: 84.425D COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Fund ALN: 84.425U COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief - Homeless Children and Youth ALN: 84.425W United States Department of Agriculture, passed through New York State Department of Education Child Nutrition Cluster COVID-19: School Breakfast Program (SSO) ALN: 10.553 National School Lunch Program ALN: 10.555 COVID-19: National School Lunch Program ALN: 10.555 COVID-19: Summer Food Service Program for Children ALN: 10.559 Condition: The District has not updated its existing policies and written procedures to conform to Uniform Guidance requirements. Planned Corrective Action: The District?s Assistant Superintendent for Business and Operations will work on updating all policies and procedures relating to U.S. Office of Management and Budget Uniform Guidance to ensure that District policies are in compliance with these guidelines. Responsible Contact Person: Jeremy Feder Assistant Superintendent for Business and Operations Lawrence Union Free School District 2 Reilly Road Cedarhurst, NY 11516 Anticipated completion date: June 30, 2023.
View Audit 38733
Shalom House, Inc.
NC
Questioned Costs Cash Management
SHALOM HOUSE, INC. WASHINGTON, NORTH CAROLINA CORRECTIVE ACTION PLAN February 24, 2023 USDA, Rural Development Asheboro Area Office 847 Curry Drive, Suite 104 Asheboro, North Carolina 27205 Shalom House, Inc., respectfully submits the following Corrective Action Plan for the year ended December 31, ...
SHALOM HOUSE, INC. WASHINGTON, NORTH CAROLINA CORRECTIVE ACTION PLAN February 24, 2023 USDA, Rural Development Asheboro Area Office 847 Curry Drive, Suite 104 Asheboro, North Carolina 27205 Shalom House, Inc., respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 Audit period: Year ended December 31, 2022 The finding from the December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS - Financial Statement Audit and Federal Award Program Audit Recommendation: Management should stress proper time entry and payroll processing on a regular basis to insure payroll expense is allocated properly at time of payment and in a timely manner. Action(s) Taken or Planned: We agree with the Finding 2022-1 described in the accompanying schedule of findings and questioned costs. As of report issuance, the Project was reimbursed $3,099.25 for wages paid for other projects. If you have any questions regarding this plan, please call (704)-357-6000. Sincerely yours, Alex Lawrence Director of Property Management
View Audit 50640 Questioned Costs: $1
Finding 41571 (2022-003)
Significant Deficiency 2022
Eastern Wyoming College
WY
Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management § 200.327
2022-003 Reporting Condition: A total of five reports were selected for testing, including one annual report, two quarterly reports related to the Student Portion and two quarterly reports related to the Institutional Portion. Of these five reports: 1. All reports lacked evidence of proper review a...
2022-003 Reporting Condition: A total of five reports were selected for testing, including one annual report, two quarterly reports related to the Student Portion and two quarterly reports related to the Institutional Portion. Of these five reports: 1. All reports lacked evidence of proper review and approval by authorized individuals before submission of the report to the ED. 2. The Quarterly Student report for the period ended March 31, 2022 was not submitted in a timely manner. 3. The Quarterly Institutional report for the period ended September 30, 2021 was not submitted in a timely manner. 4. The Quarterly Institutional report for the period ended March 31, 2022 was not submitted in a timely manner. Correction: With respect to item #1, internal controls will be implemented for a second review of all quarterly reports by a member of the business office to verify accuracy before being submitted to the Department of Education and uploaded to the EWC website. This correction is being offered for a second year in a row due to the timing of when the FY21 audit was completed. The FY21 audit was completed August 17, 2022, which was more than 8 months past the normal completion time frame due to the cyber event that occurred in June 2021. Items #2-4 reference reports that were not reported in a timely manner. Reminders in the calendar have been created to ensure completion of the reports. Information has also been shared with the College webmaster as to when reports need to be uploaded for timely submissions. Internal controls will be used to verify accuracy of data with the financial aid office, but also a final review that shows actual submission of the reports to the Department of Education and to the EWC website. This correction is being offered for a second year in a row due to the timing of when the FY21 audit was completed. The FY21 audit was completed August 17, 2022, which was more than 8 months past the normal completion time frame due to the cyber event that occurred in June 2021.
View Audit 48917
Chenango Forks Central School District
NY
Cash Management School Nutrition Programs
October 7, 2022 10.553, 10.555, 10.559 - Child Nutrition Cluster 2022-001 Net Cash Resources Corrective Action Plan: The District will review cafeteria operations throughout 2022-23 and ensure any excess funds will be used to provide additional support to the cafeteria progra...
October 7, 2022 10.553, 10.555, 10.559 - Child Nutrition Cluster 2022-001 Net Cash Resources Corrective Action Plan: The District will review cafeteria operations throughout 2022-23 and ensure any excess funds will be used to provide additional support to the cafeteria program. The School District expects to alleviate this finding by June 30, 2023.
View Audit 48914
Rivercrest Commons Housing Development Fund Company, Inc.
NY
HUD Housing Programs Cash Management
Name of auditee: Rivercrest Commons Housing Development Fund Company, Inc. Project No.: 014-HDl 19 TIN: 20-0597209 Name of audit firm: EFPR Group, CP As, PLLC Period covered by audit: December 31, 2022 CAP prepared by: Mark Bolebruch, Accountant accounting@amsterdamhousingauthority.org Finding 2022-...
Name of auditee: Rivercrest Commons Housing Development Fund Company, Inc. Project No.: 014-HDl 19 TIN: 20-0597209 Name of audit firm: EFPR Group, CP As, PLLC Period covered by audit: December 31, 2022 CAP prepared by: Mark Bolebruch, Accountant accounting@amsterdamhousingauthority.org Finding 2022-003 Management understands HUD's residual receipts requirement and will deposit $5,000 by December 31, 2023.
View Audit 39186
McBain Rural Agricultural School
MI
Cash Management School Nutrition Programs Subrecipient Monitoring
CORRECTIVE ACTION PLAN JUNE 30, 2022 Finding 2022-003: Immaterial Compliance Finding This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of three months? average expenditures. The District is fully aware of this situation and has a spend down pl...
CORRECTIVE ACTION PLAN JUNE 30, 2022 Finding 2022-003: Immaterial Compliance Finding This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of three 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 to be before the end of the 2022-23 fiscal year. The persons responsible for the corrective action are Tami Eisenga, Food Service Director and Scott Akom, Superintendent. The plan for monitoring adherence is the food service director and superintendent will work together to assess where the fund balance is after all of the projects from the spend down plan are completed. Condition: 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 USDA requires that the ending balance of the non-profit school food service fund does not exceed three months? average of operating expenses [7 CFR Part 210.14 (b)]. Corrective Steps Taken: At this time, the District has a spend down plan in place with the State of Michigan to help alleviate the excess fund balance down to a reasonable level. Anticipated Completion Date: At the end of the 2022-23 Fiscal Year. Monitoring: The Plan for monitoring adherence is the food service director and superintendent will work together to assess where the fund balance is after all of the projects from the spend down plan are completed. Name of Responsible Person for Further Information: Scott Akom, Superintendent Questioned Costs Related to this Finding: None
View Audit 39119
Finding 41498 (2022-002)
Material Weakness 2022
Lighthouse Social Service Centers
CA
Subrecipient Monitoring Cash Management Material Weakness § 200.1 § 200.303
Finding 2022-002 The Corrective Action Plan (CAP) is designed to address audit recommendations related to revenue recognition, timely grant claims submission, and monthly expenditure reconciliation. To enhance revenue recognition, the Finance Department will review and update existing accounting pro...
Finding 2022-002 The Corrective Action Plan (CAP) is designed to address audit recommendations related to revenue recognition, timely grant claims submission, and monthly expenditure reconciliation. To enhance revenue recognition, the Finance Department will review and update existing accounting procedures, provide clearer guidelines, and conduct staff training. The timely submission of grant claims will be ensured through a monitoring mechanism, reporting structure, and an escalation process. Monthly reconciliation of revenue to expenditures will be established, with management reviewing and taking corrective actions as needed. Progress will be closely monitored and reported, with the goal of implementing these improvements immediately, involving the Finance Department, Grants Management Team, and relevant management personnel.
View Audit 38289
Ryder Assisted Care Iii, Inc.
PR
HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 day...
Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 days of the invoice was received.
View Audit 38265
Finding 41478 (2022-004)
Significant Deficiency 2022
Safe and Sound
CA
Subrecipient Monitoring Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.1 § 200.303 § 200.403 § 200.414
2022-004 ? Allowable Costs/Activities Allowed or Unallowed: Indirect Cost Name of Responsible Individual(s): Pamela Aguilera, Chief Financial Officer. Corrective Action: Safe & Sound?s Finance team implemented policies and procedures to ensure the indirect cost rate is calculated based on modified t...
2022-004 ? Allowable Costs/Activities Allowed or Unallowed: Indirect Cost Name of Responsible Individual(s): Pamela Aguilera, Chief Financial Officer. Corrective Action: Safe & Sound?s Finance team implemented policies and procedures to ensure the indirect cost rate is calculated based on modified total direct costs, which excludes amounts over $25,000 for subawards. We updated our formulas to ensure that we properly calculated indirect costs on a monthly basis, ensuring the exclusion of subawards over $25,000. Date Completed: 7/31/2023
View Audit 37696
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