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Corrective Action Plans

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Finding 304 (2022-002)
Significant Deficiency 2022
Caminar Latino Inc.
GA
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties § 200.303
Condition Upon review of the indirect cost calculations throughout the fiscal year, it was noted that there was no documentation of review and approval of three of the seven calculations tested. The auditors were able to review the drawdown reconciliations performed by the Caminar Latino and determi...
Condition Upon review of the indirect cost calculations throughout the fiscal year, it was noted that there was no documentation of review and approval of three of the seven calculations tested. The auditors were able to review the drawdown reconciliations performed by the Caminar Latino and determine the reports were materially accurate; however, no evidence of a formal supervisory review and approval of the reconciliation was maintained on-file in these three instances. Correction action As of Q4 2022, the Atlanta-based Co-CEO and the Chief of Programs and Administration have instituted a process of review and approval of drawdown reconciliations prior to drawdown to review for accuracy of calculations and to ensure that previous drawdown amounts are accurately recorded. A Finance Manager was hired in April 2023, and the responsibility of ongoing drawdown reconciliation and calculation of invoice amounts has shifted to the Finance Manager position. Monthly invoices and drawdowns are being reviewed and approved by the Co-CEO and Chief of Programs and Administration prior to drawdown. Responsible Person Co-CEO and Chief of Programs and Administration Anticipated completion date Completed - This process is currently in place.
View Audit 574
Finding 302 (2022-003)
Material Weakness 2022
Central Piedmont Community Action, Inc.
NC
Cash Management Material Weakness Internal Control / Segregation of Duties
Central Piedmont Community Action, Inc. (CPCA) will continue to submit requests for reimbursements before the 10th day of the month to help ensure timely payments from funding agencies. CPCA management staff will have a negative impact. CPCA’s Board of Directors, in conjunction with the Executive Di...
Central Piedmont Community Action, Inc. (CPCA) will continue to submit requests for reimbursements before the 10th day of the month to help ensure timely payments from funding agencies. CPCA management staff will have a negative impact. CPCA’s Board of Directors, in conjunction with the Executive Director, will continue to stress the importance of timely payments to funding agencies and how those untimely payments have a negative impact. CPCA’s Board of Directors, in conjunction with the Executive Director, will continue to raise funding and apply for unrestricted funding to maintain a steady cash flow and assist with administrative costs.
View Audit 566
Finding 204 (2022-002)
Material Weakness 2022
County of Mifflin
PA
Cash Management Matching / Level of Effort / Earmarking
Finding 2022-002: Cash Management / Matching / Interest Earned Contact Person: Michael R. Baker, Director of Fiscal Affairs Recommendation: The County should establish a separate fund to account for the activity of the Children and Youth program. Response: The County agrees with the finding and...
Finding 2022-002: Cash Management / Matching / Interest Earned Contact Person: Michael R. Baker, Director of Fiscal Affairs Recommendation: The County should establish a separate fund to account for the activity of the Children and Youth program. Response: The County agrees with the finding and has created a new fund – Fund 07 – in the County’s accounting software and has begun creating corresponding revenue and expense accounts to match the existing structure within the new fund. The County also opened a separate checking account at The Juniata Valley Bank for the Children and Youth Fund for all revenue and expenses beginning January 1, 2024. The County continues to engage an external third-party contractor provider familiar with Children and Youth Agency financial matters to assist in the transition, as well as with recent turnover in the financial positions within the Children and Youth Department. The County also made the affirmative decision to capitalize that fund with the prior year’s County-match at the start of the calendar year and continue to fund, as needed, throughout the year to insure the necessary County match is attained. The Children and Youth Agency will continue to insure compatibility and proper recording in MUNIS, the County accounting system, of all financial transactions to match with the internal accounting system maintained by the Children and Youth Agency. Action Planned: Post-audit submission, the County Director of Fiscal Affairs will meet and discuss with the engaged external service provider and the Children and Youth Finance Director and overall Child and Youth Agency Director to formulate the proper procedure for establishment of a separate fund balance as of January 1, 2024, and monitor proper posting of financial transactions in the appropriate fund to match all transactions posted in the internal accounting system maintained by the Children and Youth Agency. Date for Completion: January 1, 2024
View Audit 384
Finding 164 (2022-102)
Material Weakness 2022
Santa Cruz County
AZ
Questioned Costs Cash Management Eligibility § 200.303
The County is in the final stages of implementing grant policies, which will cover reimbursement procedures for all departmental grants. The County will work with the pass-through grantor to repay the amounts the County received in excess. The County will work with the Health Department director a...
The County is in the final stages of implementing grant policies, which will cover reimbursement procedures for all departmental grants. The County will work with the pass-through grantor to repay the amounts the County received in excess. The County will work with the Health Department director and staff to review grant policies and procedures.
View Audit 240 Questioned Costs: $1
Finding 1165035 (2021-007)
Material Weakness 2021
Pima Council on Aging
AZ
Allowable Costs / Cost Principles Cash Management Significant Deficiency
Finding Number 2021-007: No Review of Reimbursement Requests Before Submission (Allowable Costs/Cost Principles), July 1, 2020 through June 30,2021. Statement of Condition: PCOA did not review reimbursement requests before submission PCOA personnel responsible for enacting corrective action plan: Ja...
Finding Number 2021-007: No Review of Reimbursement Requests Before Submission (Allowable Costs/Cost Principles), July 1, 2020 through June 30,2021. Statement of Condition: PCOA did not review reimbursement requests before submission PCOA personnel responsible for enacting corrective action plan: Jay Huffstutler, Finance Director, jhuffstutler@pcoa.org The corrective action plan:  Reimbursement requests now undergo formal internal review prior to submission.  A checklist-based review process was developed with assistance from the Director of Contracts, and compliance is enforced by the Finance Director.  Additional accounting staff are being hired to support the month-end closing process and ensure reimbursement requests are reconciled and supported appropriately. Completion Date: July 31, 2025
View Audit 375125
Finding 1165031 (2021-003)
Material Weakness 2021
Pima Council on Aging
AZ
Allowable Costs / Cost Principles Cash Management Reporting
Finding Number 2021-003: Lack of Review of Meal Sign-In Sheets (Allowable Costs/Cost Principles) , July 1, 2020 through June 30,2021. Statement of Condition: The Meal Sign-in Sheets were not regularly and consistently attached to proper documentation. PCOA personnel responsible for enacting correcti...
Finding Number 2021-003: Lack of Review of Meal Sign-In Sheets (Allowable Costs/Cost Principles) , July 1, 2020 through June 30,2021. Statement of Condition: The Meal Sign-in Sheets were not regularly and consistently attached to proper documentation. PCOA personnel responsible for enacting corrective action plan: Francine McGetrick, Contracts Director, Fmcgetrick@pcoa.org The corrective action plan: 1. PCOA has implemented procedures requiring internal review of all client sign-in sheets related to meals billed for reimbursement. 2. While the required sign-in documentation was completed and retained, it was stored in the contracts area and not submitted with the DES files. A new process has been established to ensure that sign-in sheets are filed along with the corresponding summary information at the time of submission. 3. PCOA has designed the updated process and trained staff to ensure proper documentation is verified prior to billing. 4. Ongoing compliance is now overseen by the Director of Contracts, and operational staff have been re-trained to ensure consistent execution. Completion Date: June 30th, 2025
View Audit 375125
Finding 1162226 (2021-003)
Material Weakness 2021
Stonewall County Hospital District
TX
Questioned Costs Allowable Costs / Cost Principles Cash Management
Corrective Action Plan for Finding 2021-003 We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instance of noncompliance with respect to Reporting and Activities Allowed or Unallowed and Allowable Costs/Cost Principles Reporting. Management agrees with the ...
Corrective Action Plan for Finding 2021-003 We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instance of noncompliance with respect to Reporting and Activities Allowed or Unallowed and Allowable Costs/Cost Principles Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete and accurate information. We will increase compensating controls for introducing additional oversight and review for future federal funding reporting. Lewis Robbins, CFO, will be responsible to ensure this is accomplished. The District had enough lost revenues related to Period 1, as reported in the Period 4 reporting submission, that the error determined in Finding 2021-003 will not result in a conflict with funding received. The Corrective Action Plan will be implemented by September 30, 2025.
View Audit 372037 Questioned Costs: $1
Finding 1161609 (2021-003)
Material Weakness 2021
Defensewerx
FL
Cash Management
We agree with the recommendations offered and will establish updated policies and procedures to address the finding while considering appropriate measures for operating grants on a cost reimbursement basis. We have addressed this finding to our grantors. One grantor has requested the continuation of...
We agree with the recommendations offered and will establish updated policies and procedures to address the finding while considering appropriate measures for operating grants on a cost reimbursement basis. We have addressed this finding to our grantors. One grantor has requested the continuation of cash advances in the manner which we have been operating. We have worked with the other grantors and have come up with an incremental funding plan based on needs that are appropriate in maintaining the operational requirements set forth by the awards. Periodically we updated the grantor on the funds that have been used or those funds that are excess.
View Audit 371463
Finding 1161064 (2021-004)
Material Weakness 2021
Coal County Healthcare Authority
OK
Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles
Condition - Expenditures reported to HRSA were not in accordance with Pub. L. No. 116-136, 134 Stat. 563 Plan of Corrective Action Much research was performed by the Authority's leadership to identify guidance from HRSA including reviewing FAQs, Fact Sheets, consulting attorneys, auditors, consultan...
Condition - Expenditures reported to HRSA were not in accordance with Pub. L. No. 116-136, 134 Stat. 563 Plan of Corrective Action Much research was performed by the Authority's leadership to identify guidance from HRSA including reviewing FAQs, Fact Sheets, consulting attorneys, auditors, consultants and other parties. The complexity of the reporting requirements, including changing FAQ's and our inability to gain a definite approval of the use of our funds, resulted in the Authority filing the its submission based on the best available information at the time. The Authority's position is that the Provider Relief Funds were appropriately expensed using additional expenses and lost revenues not initially submitted to the portal. The Authority will continue to monitor the guidance for use of funds provided by HRSA and will strive to appropriately utilize all funds in the future. The Authority will review the most recently distributed Provider Relief Fund FAQ's which provide details on requirements related to the program Contact person: Chris Martin, CEO cmartin@ccghospital.com (580)927-2327 Expected implementation:2024 - 2025
View Audit 371035 Questioned Costs: $1
Finding 1159984 (2021-001)
Material Weakness 2021
Native Village of Tyonek
AK
Cash Management § 200.302
Management will ensure that all nongrant expenditures are kept to a minimum until the cash balance of NVT is in excess of the unearned grant revenue and restricted fund balance. A large part of this problem in the current year was the amount of money paid to the Village’s accountants/consultant in p...
Management will ensure that all nongrant expenditures are kept to a minimum until the cash balance of NVT is in excess of the unearned grant revenue and restricted fund balance. A large part of this problem in the current year was the amount of money paid to the Village’s accountants/consultant in prior years. This has been resolved and the new accountant’s fees are much more in line with reasonable amounts.
View Audit 370455
Finding 576064 (2021-002)
Material Weakness 2021
Salem Housing Development Corporation
NE
Questioned Costs Cash Management HUD Housing Programs
Management agrees with the recommendation and will fund the residual receipts account during 2025.
Management agrees with the recommendation and will fund the residual receipts account during 2025.
View Audit 365960 Questioned Costs: $1
Finding 575384 (2021-008)
Material Weakness 2021
National Center for the Advancement of Stem
PA
Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.305
Agency: Person Responsible for Corrective Action: Name Title: Anticipated Completion Date Response to Finding: 2021-008 CASH MANAGEMENT National Center for the Advancement of STEM Education, Inc. (nCASE) : Nancy Priselac Executive Director : December 8, 2023 Management concurs with audit recomm...
Agency: Person Responsible for Corrective Action: Name Title: Anticipated Completion Date Response to Finding: 2021-008 CASH MANAGEMENT National Center for the Advancement of STEM Education, Inc. (nCASE) : Nancy Priselac Executive Director : December 8, 2023 Management concurs with audit recommendation. Correction Action to be Taken: nCASE has put written procedures in place to compile the SF425. The procedures also detail the approval process by management for the final review of the SF425. nCASE is working with a consultant to ensure that the numbers in the SF425 match the data output from our accounting software and is replicable. This has been implemented internally and performed by nCASE. nCASE has taken corrective measures in our accounting software by detailing the audit log and recording all changes with supporting documentation. There is final weekly review and approval of the changes. DoD has reviewed the matters covered in the audit report thoroughly, and the grant was closed out without any repayment of funds to DoD. Upon subsequent review and reconciliation, amounts were not overcharged.
View Audit 365412
Finding 574211 (2021-013)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Cash Management § 200.305
Corrective Actions Taken:
Corrective Actions Taken:
View Audit 364763
Finding 574211 (2021-013)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Cash Management § 200.305
1.       SCMRC revised its federal drawdown procedures in 2024 to require documented review and approval of all expenditures before submitting any drawdown request.
1.       SCMRC revised its federal drawdown procedures in 2024 to require documented review and approval of all expenditures before submitting any drawdown request.
View Audit 364763
Finding 574211 (2021-013)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Cash Management § 200.305
2.       A Draw Down Request Workbook is now prepared by the Controller and reviewed against supporting documentation, including invoices, timecards, and purchase records.
2.       A Draw Down Request Workbook is now prepared by the Controller and reviewed against supporting documentation, including invoices, timecards, and purchase records.
View Audit 364763
Finding 574211 (2021-013)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Cash Management § 200.305
3.       The CEO reviews and signs off on each Draw Down Request prior to submission.
3.       The CEO reviews and signs off on each Draw Down Request prior to submission.
View Audit 364763
Finding 574211 (2021-013)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Cash Management § 200.305
4.       Completed Draw Down Request Workbooks are submitted to HRSA for prior approval and retained for audit purposes.
4.       Completed Draw Down Request Workbooks are submitted to HRSA for prior approval and retained for audit purposes.
View Audit 364763
Finding 574211 (2021-013)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Cash Management § 200.305
5.       Internal drawdown audits are conducted monthly to confirm alignment with federal cash management standards.
5.       Internal drawdown audits are conducted monthly to confirm alignment with federal cash management standards.
View Audit 364763
Finding 574211 (2021-013)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Cash Management § 200.305
Corrective Action Plan:
Corrective Action Plan:
View Audit 364763
Finding 574211 (2021-013)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Cash Management § 200.305
1.       Updated drawdown procedures have been incorporated into SCMRC’s financial policies and will be re-reviewed annually.
1.       Updated drawdown procedures have been incorporated into SCMRC’s financial policies and will be re-reviewed annually.
View Audit 364763
Finding 574211 (2021-013)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Cash Management § 200.305
2.       Refresher training on 2 CFR § 200.305 and internal drawdown requirements will be conducted by Q4 2025.
2.       Refresher training on 2 CFR § 200.305 and internal drawdown requirements will be conducted by Q4 2025.
View Audit 364763
Finding 574211 (2021-013)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Cash Management § 200.305
3.       Results of monthly drawdown audits will be included in the Finance Committee compliance dashboard starting in September 2025.
3.       Results of monthly drawdown audits will be included in the Finance Committee compliance dashboard starting in September 2025.
View Audit 364763
Finding 574211 (2021-013)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Cash Management § 200.305
4.       SCMRC will continue to require documented CEO approval on all federal drawdown submissions to ensure sustained internal control.
4.       SCMRC will continue to require documented CEO approval on all federal drawdown submissions to ensure sustained internal control.
View Audit 364763
Finding 574203 (2021-005)
Significant Deficiency 2021
South Central Medical and Resource Center, Inc.
OK
Cash Management
Corrective Actions Taken:
Corrective Actions Taken:
View Audit 364763
Finding 574203 (2021-005)
Significant Deficiency 2021
South Central Medical and Resource Center, Inc.
OK
Cash Management
1. Implemented a 15-month rolling cash flow forecast in Q4 2024, updated weekly by the CEO and Controller in partnership with the contract accountant.
1. Implemented a 15-month rolling cash flow forecast in Q4 2024, updated weekly by the CEO and Controller in partnership with the contract accountant.
View Audit 364763
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