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Corrective Action Plans

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Finding 37749 (2022-009)
Significant Deficiency 2022
State of Vermont
VT
Cash Management Reporting Significant Deficiency § 200.303
The Department agrees with this finding and has implemented the following: ? Enhanced SF-271 policies and procedures to verify that detail line items agree with supporting documentation. The Department has improved its internal controls to ensure that SF-271 reports have been prepared accurately p...
The Department agrees with this finding and has implemented the following: ? Enhanced SF-271 policies and procedures to verify that detail line items agree with supporting documentation. The Department has improved its internal controls to ensure that SF-271 reports have been prepared accurately prior to submission and that the Federal share of reimbursement requests are calculated correctly. ? Distributed policies and procedures and trained staff to ensure understanding of the SF-271 process and federal reporting requirements. Completion Date: February 28, 2023 Summary Schedule of Prior Audit Findings: None Contact Person Responsible for Corrective Action: Kim Fedele, Financial Manager II
View Audit 30446
Finding 37736 (2022-008)
Significant Deficiency 2022
State of Vermont
VT
School Nutrition Programs Cash Management Reporting § 200.303
Corrective Action Plan: The Agency of Education?s new Child Nutrition grants management system, Harvest, now has the reports to back up the Federal FNS-10's built-in. In addition, Harvest now also retains a copy of each report created along with the backup for each report. Position Responsible ...
Corrective Action Plan: The Agency of Education?s new Child Nutrition grants management system, Harvest, now has the reports to back up the Federal FNS-10's built-in. In addition, Harvest now also retains a copy of each report created along with the backup for each report. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy CFO Email: sean.couisno@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: April 1, 2023
View Audit 30446
City of Cave Spring, Georgia
GA
Subrecipient Monitoring Cash Management Material Weakness § 200.502 § 200.510
Audit Period: Fiscal year ended June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule of findings and questioned costs. Findings - Financial Statement Audit M...
Audit Period: Fiscal year ended June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule of findings and questioned costs. Findings - Financial Statement Audit MATERIAL WEAKNESS None Reported SIGNIFICANT DEFICIENCY None Reported Findings - Federal Award Programs Audit MATERIAL WEAKNESS None Reported SIGNIFICANT DEFICIENCY None Reported Water and Waste Systems -ALN: 10.760 Finding: Schedule of Expenditures of Federal Awards Preparation Recommendation: Procedures should be implemented to ensure completion of an entry to the Schedule of Federal Expenditures of Federal Awards to achieve a reliable reporting of total expenditures for an audit period. Action Taken: We acknowledge our responsibility to present the Schedule of Expenditures of Federal Awards and related notes in accordance with Uniform Guidance requirements. To ensure future implementation of this requirement, the City of Cave Spring will record all expenditures on the schedule of federal expenditures.
View Audit 29350
Community Apartments Borrower Corp.
VA
HUD Housing Programs Cash Management
Finding Number: 2022-001 -Cash Management Fiscal Year: 2022 Finding: The Corporation failed to deposit the 2021 surplus cash balance into the residual receipts account in accordance with HUD guidelines. Status: Corrective action in progress corrective action: The Corporation will compute surplus ca...
Finding Number: 2022-001 -Cash Management Fiscal Year: 2022 Finding: The Corporation failed to deposit the 2021 surplus cash balance into the residual receipts account in accordance with HUD guidelines. Status: Corrective action in progress corrective action: The Corporation will compute surplus cash when preparing the audit workpapers and deposit any cash surplus in accordance with guidelines mandated by HUD in the future. completion date: December 31, 2022 Acknowledged: Sam a. jones, president amurcon realty
View Audit 29756
Finding 37591 (2022-001)
Significant Deficiency 2022
Sandusky Community Schools
MI
School Nutrition Programs Subrecipient Monitoring Cash Management
Sandusky Community School respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Anderson, Tuckey, Bernhardt & Doran, PC 715 E Frank St Caro, MI 48723 Audit Period: Year ended June 30, 2022 District responsible individual to implement this plan: Kendra M...
Sandusky Community School respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Anderson, Tuckey, Bernhardt & Doran, PC 715 E Frank St Caro, MI 48723 Audit Period: Year ended June 30, 2022 District responsible individual to implement this plan: Kendra Messing, Business Director Finding ? Federal Award Finding and Question Cost Finding 2022-001 ? Considered a Significant Deficiency Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. Action to be taken: The District concurs with the facts of this finding and is in the process of continue the development of a long-term plan to continue to spend down the food service balance. Items being considered is improving outdated equipment and enhancing, plus expanding, the food options available in the District. The District has also discussed expanding staff and raising wages for contracted staff to continue to run the program
View Audit 36934
A.t. Still University of Health Sciences
MO
Cash Management Reporting
2022-002 Lost revenues were being reported incorrectly and not consistent with existing guidance provided by HHS, as the University did not report accrual basis revenue for two of the quarters reported. Personnel Responsible for Corrective Action: Dana Funderburk, Vice Pres...
2022-002 Lost revenues were being reported incorrectly and not consistent with existing guidance provided by HHS, as the University did not report accrual basis revenue for two of the quarters reported. Personnel Responsible for Corrective Action: Dana Funderburk, Vice President for Finance/CFO, and Monnie Harrison, Controller - Accounting Services Anticipated Completion Date: The corrective action plan will be implemented by June 30, 2023. Corrective Action Plan: The University is going to continue to improve its understanding of the guidance related to this type of reporting and work with their external advisors to ensure future portal submissions, if any, are compliant with said guidance.
View Audit 35199
United Way of Metropolitan Dallas
TX
Allowable Costs / Cost Principles Cash Management
The new UWMD Controller transitioned in January of 2022 and noticed in April that she was not receiving formal approval requests to approve disbursement requests against the grant. She immediately implemented a formal review process that was in place for the second six months of the fiscal year and ...
The new UWMD Controller transitioned in January of 2022 and noticed in April that she was not receiving formal approval requests to approve disbursement requests against the grant. She immediately implemented a formal review process that was in place for the second six months of the fiscal year and are permanently in place. She also retroactively reviewed disbursements for the first six months of the grant and observed that all were made in line with grant guidelines and were appropriate. The UWMD Controller has also reviewed the accountant?s checklist, effective November 1, 2022, for all grants ensuring that the approval is a documented step in the process and has provided training to the UWMD team.
View Audit 35030
Finding 37462 (2022-002)
Significant Deficiency 2022
Massachusetts Maritime Academy
MA
Cash Management Reporting
Finding number: 2022-002 Federal agency: U.S. Department of Education Programs: Higher Education Relief Fund ? Institutional Portion AL #?s: 84.425F Award year: 2022 Corrective Action Plan: During the next window to make changes to the 2021 annual report, changes will be m...
Finding number: 2022-002 Federal agency: U.S. Department of Education Programs: Higher Education Relief Fund ? Institutional Portion AL #?s: 84.425F Award year: 2022 Corrective Action Plan: During the next window to make changes to the 2021 annual report, changes will be made to ensure the report matches our internal records. Review procedures will be in place to ensure accurate reporting going forward. Timeline for Implementation of Corrective Action Plan: Immediately Contact Person Alena Volynkina, Controller
View Audit 29045
Finding 37428 (2022-003)
Significant Deficiency 2022
Pope County Community Unit School District #1
IL
Cash Management Reporting School Nutrition Programs
Finding Type: Significant Deficiency of CFDA 10.553 and 10.555. Name of Contact Person: Ryan Fritch, Superintendent. Recommendation: We recommend the Food Service Director input the amounts into the Illinois State Board of Education monthly meal count report, print the report before submission,...
Finding Type: Significant Deficiency of CFDA 10.553 and 10.555. Name of Contact Person: Ryan Fritch, Superintendent. Recommendation: We recommend the Food Service Director input the amounts into the Illinois State Board of Education monthly meal count report, print the report before submission, and give to the Bookkeeper or Superintendent the report along with the daily meal count sheets to review in order to ensure the amounts are accurate. The review should be documented on the report. Corrective Action: The Bookkeeper or Superintendent will begin reviewing the monthly meal count reports prepared by the Food Service Director to ensure accuracy before they are submitted. We will ensure the review is documented. Proposed Completion Date: Immediately.
View Audit 28784
Pope County Community Unit School District #1
IL
Procurement, Suspension & Debarment Cash Management
Finding Type: Material Weakness for CFDA 10.553, 10.555, 10.559 and 84.425D, 84.435U and 84.425W. Name of Contact Person: Ryan Fritch, Superintendent. Recommendation: The District needs to develop written policies and procedures related to cash management, cost allowability, procurement, and co...
Finding Type: Material Weakness for CFDA 10.553, 10.555, 10.559 and 84.425D, 84.435U and 84.425W. Name of Contact Person: Ryan Fritch, Superintendent. Recommendation: The District needs to develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Corrective Action: We will adopt appropriate policies as soon as possible.
View Audit 28784
Finding 37378 (2022-020)
Significant Deficiency 2022
State of Texas C/o Comptroller of Public Accounts
TX
Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Corrective action plan: TDA maintains an internal policy that requires SOC reports to be reviewed annually and document complementary user entity controls included in each SOC report. TDA?s contract with Colyar LLC requires the vendor to produce a SOC report annually. The vendor was late in provid...
Corrective action plan: TDA maintains an internal policy that requires SOC reports to be reviewed annually and document complementary user entity controls included in each SOC report. TDA?s contract with Colyar LLC requires the vendor to produce a SOC report annually. The vendor was late in providing the SOC report as a 2022 contract deliverable. TDA took actions to ensure vendor accountability for submitting the late contract deliverable and the vendor was required to complete a corrective action plan. TDA will review and assess the SOC report as soon as it is delivered by the vendor to ensure CLA?s recommendations can be followed and will consider additional procedures to ensure internal controls are assessed in the absence of a SOC report. Implementation date(s): June 2023 Responsible persons: Chief Information Officer and the Director for Food and Nutrition Program Support
View Audit 28519
Finding 37290 (2022-003)
Significant Deficiency 2022
State of Texas C/o Comptroller of Public Accounts
TX
Cash Management Reporting Significant Deficiency § 200.303
Corrective action plan: DFPS will revise its policies and procedures related to the ACF-196R report review process to ensure all expenditure amounts are being properly classified. Implementation date(s): May 31, 2023 Responsible persons: Maura Flores
Corrective action plan: DFPS will revise its policies and procedures related to the ACF-196R report review process to ensure all expenditure amounts are being properly classified. Implementation date(s): May 31, 2023 Responsible persons: Maura Flores
View Audit 28519
Over the Rainbow Ass'n & Subsidiaries
IL
Questioned Costs HUD Housing Programs Cash Management
Over the Rainbow Association and Subsidiaries CORRECTIVE ACTION PLANS YEAR ENDED DECEMBER 31, 2022 Over the Rainbow Association and Subsidiaries respectfully submits the following corrective action plans for the year ended December 31, 2022. ...
Over the Rainbow Association and Subsidiaries CORRECTIVE ACTION PLANS YEAR ENDED DECEMBER 31, 2022 Over the Rainbow Association and Subsidiaries respectfully submits the following corrective action plans for the year ended December 31, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit period: December 31, 2022 The findings from the December 31, 2022 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 For the Hill Housing Facility FINDING 2022-001: SECTION 8, ASSISTANCE LISTING NUMBER 14.195 SURPLUS CASH NOT DEPOSITED INTO RESIDUAL RECEIPT ACCOUNT Recommendation: The Project should deposit surplus cash as of December 31, 2021 into a residual receipts account as soon as possible. Action Taken: The Project agrees with the finding. Management will deposit $14,079 into a residual receipts account as soon as possible.
View Audit 36617 Questioned Costs: $1
Finding 37246 (2022-005)
Significant Deficiency 2022
Bethany College
KS
Cash Management
Corrective Action Plan 2022-005: The College concurs with the finding and has provided corrective action through identification of specific costs incurred prior to drawdown of funds and additional review of the drawdown calculations. Completion Date: July 2022 Contact Person: Krista Harris, Chief ...
Corrective Action Plan 2022-005: The College concurs with the finding and has provided corrective action through identification of specific costs incurred prior to drawdown of funds and additional review of the drawdown calculations. Completion Date: July 2022 Contact Person: Krista Harris, Chief Financial Officer
View Audit 30545
Finding 37245 (2022-002)
Material Weakness 2022
Bethany College
KS
Subrecipient Monitoring Cash Management Material Weakness
Corrective Action Plan 2022-002: The College concurs with the finding and has provided corrective action through posting the correct institutional report in July 2022 to its website. Completion Date: July 2022 Contact Person: Krista Harris, Chief Financial Officer
Corrective Action Plan 2022-002: The College concurs with the finding and has provided corrective action through posting the correct institutional report in July 2022 to its website. Completion Date: July 2022 Contact Person: Krista Harris, Chief Financial Officer
View Audit 30545
Finding 37207 (2022-003)
Significant Deficiency 2022
New Mexico Primary Care Association, Inc.
NM
Cash Management
Technical and Non-Financial Assistance to Health Centers ? Assistance Listing No. 93.129 and 93.527 Recommendation: Formally document approval for reimbursement requests prior to submission to the federal funding agency. Explanation of disagreement with audit finding The Controller has received per...
Technical and Non-Financial Assistance to Health Centers ? Assistance Listing No. 93.129 and 93.527 Recommendation: Formally document approval for reimbursement requests prior to submission to the federal funding agency. Explanation of disagreement with audit finding The Controller has received permissions in the Payment Management System for the purpose of drawing grant funds. Pursuant to these permissions, the Controller has made draws of federal funds. Action taken in response to finding: No action needed. Name(s) of the contact person(s) responsible for corrective action: John Dailey Planned completion date for corrective action plan: 6/30/2023
View Audit 34460
Finding 37204 (2022-001)
Significant Deficiency 2022
Tennessee Association of Alcohol, Drug, & Other Addiction Services, Inc.
TN
Subrecipient Monitoring Cash Management Period of Performance
Name of federal program: Block Grant for Prevention and Treatment of Substance Abuse Federal Assistance Listing: 93.959 Federal Agency: U.S. Department of Health and Human Services Pass-through entity: Tennessee Department of Mental Health and Substance Abuse Services Name of Person Responsible: ...
Name of federal program: Block Grant for Prevention and Treatment of Substance Abuse Federal Assistance Listing: 93.959 Federal Agency: U.S. Department of Health and Human Services Pass-through entity: Tennessee Department of Mental Health and Substance Abuse Services Name of Person Responsible: Mary Linden Salter Corrective Action Plan: Management will put together a list of Monthly, Quarterly and Yearly anticipated invoices for year end. This list will be used at year end to check against payments/checks going out. Any invoice not received by Junes Month End will be investigated, to help insure they are received and paid before closure of the Month. During the following Months after Year End, management will pay closer attention to Invoice Dates during signing of checks to ensure if a late invoice comes through it is caught and placed in the correct year. Anticipated Completion Date: Management will be implementing the new procedure for the upcoming June 30th 2023 Year End.
View Audit 34453
Finding 37181 (2022-003)
Material Weakness 2022
Victor Valley Union High School District
CA
Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment
The Board of Trustees has authorized a reorganization of the Fiscal Services department that includes adding Purchasing Manager and Purchasing Technician to ensure the District follows all purchasing guidelines and compliance requirements related to purchasing. The Purchasing Manager will also be re...
The Board of Trustees has authorized a reorganization of the Fiscal Services department that includes adding Purchasing Manager and Purchasing Technician to ensure the District follows all purchasing guidelines and compliance requirements related to purchasing. The Purchasing Manager will also be responsible for our warehouse and inventory processes. This reorganization was approved effective July 1, 2023. Recruitment has begun for these positions.
View Audit 31772 Questioned Costs: $1
Finding 37163 (2022-002)
Significant Deficiency 2022
Mercy Hospital Iowa City, Ia
IA
Questioned Costs Allowable Costs / Cost Principles Cash Management
Finding No. 2022-002: Personnel Responsible for Corrective Action: Stuart Elkin, Vice President of Finance, Mercy Iowa City Anticipated Completion Date: Completed as of September 23, 2022 Corrective Action Plan: As it relates to the PRF Reporting Portal submissions, in addition to the review and app...
Finding No. 2022-002: Personnel Responsible for Corrective Action: Stuart Elkin, Vice President of Finance, Mercy Iowa City Anticipated Completion Date: Completed as of September 23, 2022 Corrective Action Plan: As it relates to the PRF Reporting Portal submissions, in addition to the review and approval of the Controller, the Vice President of Finance (Stuart Elkin) will also review and approve the submissions, to ensure all expenses submitted are appropriate and that expenses that do not relate to the prevention, preparation or response to the coronavirus are not included in future reporting. This corrective action plan was implemented as of September 23, 2022, prior to the Period 3 PRF reporting submission.
View Audit 37762 Questioned Costs: $1
Finding 37134 (2022-003)
Significant Deficiency 2022
Boys & Girls Clubs of Northeast Ohio
OH
Questioned Costs Allowable Costs / Cost Principles Cash Management
Managers have explained the importance of properly accounting and reviewing grant reimbursements with accounting staff. Staff accountants will review reimbursements thoroughly for errors such as typos before submitting reports.
Managers have explained the importance of properly accounting and reviewing grant reimbursements with accounting staff. Staff accountants will review reimbursements thoroughly for errors such as typos before submitting reports.
View Audit 31559 Questioned Costs: $1
Finding 37116 (2022-005)
Significant Deficiency 2022
City of Isle
MN
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management § 200.302
Finding 2022-005 Internal Controls Over Compliance for Cash Management, Allowable Costs, and Procurement 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The City will adopt the referenced policies in order t...
Finding 2022-005 Internal Controls Over Compliance for Cash Management, Allowable Costs, and Procurement 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The City will adopt the referenced policies in order to comply with Uniform Guidance. 3. Official Responsible The City Clerk-Treasurer is the official responsible for ensuring corrective action. 4. Planned Completion Date December 31, 2023 5. Plan to Monitor Completion The City Council will be monitoring this Corrective Action Plan.
View Audit 34423
Harrisburg Voa Elderly Housing, INC (laurel Towers)
VA
Cash Management HUD Housing Programs Reporting
Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on August 3, 2022 in the amount of $35,514. Man...
Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on August 3, 2022 in the amount of $35,514. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: August 3, 2022
View Audit 34938
Finding 37058 (2022-004)
Material Weakness 2022
West Central School Corporation
IN
School Nutrition Programs Cash Management Material Weakness § 200.303
FINDING 2022-004 Contact Person Responsible for Corrective Action: Shannon Fritz, Corporation Treasurer Contact Phone Number: 219-567-9161 Views of Responsible Official: We concur with the audit findings. We have initiated corrective action as referenced below. Description of Corrective Action Plan:...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Shannon Fritz, Corporation Treasurer Contact Phone Number: 219-567-9161 Views of Responsible Official: We concur with the audit findings. We have initiated corrective action as referenced below. Description of Corrective Action Plan: Monthly sponsor claims will be reviewed by the corporation treasurer after being prepared by the food service director. Anticipated Completion Date: Completed as of February 22, 2023 Cathy Rowe, Superintendent Shannon Fritz, Corporation Treasurer Date: 2-27-23 Date: 2-27-23
View Audit 35253
Finding 37023 (2022-003)
Material Weakness 2022
Independent School District 38
MN
Cash Management Reporting School Nutrition Programs
2022-003 FINDING Contact Person ? Tim Lutz, Superintendent Corrective Action Plan ? The District should review policies and procedures for submitting meal counts for reimbursement. Completion Date ? December 31, 2022
2022-003 FINDING Contact Person ? Tim Lutz, Superintendent Corrective Action Plan ? The District should review policies and procedures for submitting meal counts for reimbursement. Completion Date ? December 31, 2022
View Audit 32745
Finding 37020 (2022-004)
Significant Deficiency 2022
Women's Center, Inc.
ID
Subrecipient Monitoring Cash Management Reporting § 200.329
Finding 2022-004 Condition Based on the controls in place as described by staff of the organization, there were multiple instances of invoices and timesheets that did not contain evidence of approvals. Corrective Action Plan We understand the auditor?s comments and the following action will be taken...
Finding 2022-004 Condition Based on the controls in place as described by staff of the organization, there were multiple instances of invoices and timesheets that did not contain evidence of approvals. Corrective Action Plan We understand the auditor?s comments and the following action will be taken to resolve the situation. We will further develop policies and procedures, in addition to following those already in existence, for reviews and approvals. This process will be implemented and adhered to immediately.
View Audit 30560
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