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Corrective Action Plans

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Finding 1758 (2022-007)
Material Weakness 2022
Arkansas Baptist College
AR
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Management does not agree with the auditor as the Department of Education Payment Analysis verifies the amount requested on Form 270 and approves payment as requested. A subsequent adjustment to a student’s financial aid does not affect the original 270. Every financial aid draw is based on known...
Management does not agree with the auditor as the Department of Education Payment Analysis verifies the amount requested on Form 270 and approves payment as requested. A subsequent adjustment to a student’s financial aid does not affect the original 270. Every financial aid draw is based on known facts as of that date.
View Audit 3046
Finding 1683 (2022-002)
Significant Deficiency 2022
The Warrior Alliance, Inc.
GA
Questioned Costs Allowable Costs / Cost Principles Cash Management
Finding 2022-002 ...
Finding 2022-002 Recommendation: The Organization’s management should ensure all expenses submitted are reimbursable. Corrective Action: The Organization will ensure someone familiar with allowable costs are preparing the payment reimbursement requests. Person Responsible for Corrective Action: President/CEO Anticipated Completion Date for Corrective Action: The corrective action will be immediately implemented in response to the auditor’s recommendation. If there are questions regarding this corrective action plan, please call Scott Johnson, President/CEO, at (404) 210-1776.
View Audit 2952 Questioned Costs: $1
Finding 1556 (2022-006)
Material Weakness 2022
Sangamon County, Illinois
IL
Questioned Costs Cash Management § 200.303
Action taken in response to finding: County department personnel changes have been implemented which address this deficiency. New department personnel have been properly trained by County Auditor staff as well as State grantor personnel to ensure correct grant reporting. Department supervising staff...
Action taken in response to finding: County department personnel changes have been implemented which address this deficiency. New department personnel have been properly trained by County Auditor staff as well as State grantor personnel to ensure correct grant reporting. Department supervising staff will monitor draw request documentation. Name(s) of the contact person(s) responsible for corrective action: Dave MacDonna, Community Resources Director. Eric Black, Chief Deputy Auditor. Planned completion date for corrective action plan: October 2, 2023
View Audit 2802 Questioned Costs: $1
Finding 1526 (2022-004)
Significant Deficiency 2022
State of Iowa
IA
Cash Management
The agency implemented a revised cash management policy for federal programs. Included in the policy and procedure are review of ledger activity, instances in which federal programs reflect excess cash on hand, immediate review of the programs revenues and expenses is performed. In addition, federal...
The agency implemented a revised cash management policy for federal programs. Included in the policy and procedure are review of ledger activity, instances in which federal programs reflect excess cash on hand, immediate review of the programs revenues and expenses is performed. In addition, federal funds drawn that exceed defined thresholds require additional approval from the Accounting and Finance Bureau Chiefs and or the Department’s Chief Financial Officer.
View Audit 2795
County of Lee, Virginia
VA
Questioned Costs Subrecipient Monitoring Cash Management
Management is evaluating and will implement a process and agreements to comply with subrecipient monitoring requirements going forward
Management is evaluating and will implement a process and agreements to comply with subrecipient monitoring requirements going forward
View Audit 2759 Questioned Costs: $1
Finding 1486 (2022-005)
Material Weakness 2022
Coshocton County
OH
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403
The AOS team has already contacted CCJFS. They are aware of the issue and will take the necessary steps to avoid making this mistake in the future. The Auditor’s office will closely monitor the reporting and coding of expenditures against grant resources.
The AOS team has already contacted CCJFS. They are aware of the issue and will take the necessary steps to avoid making this mistake in the future. The Auditor’s office will closely monitor the reporting and coding of expenditures against grant resources.
View Audit 2756 Questioned Costs: $1
Finding 1334 (2022-001)
Material Weakness 2022
Advance Housing Dmn, Inc.
NJ
HUD Housing Programs Cash Management Material Weakness
Funds were withdrawn from residual receipts reserve to cover the housing expenses since the subsidy payments were delayed considerably by HUD. This was discussed with the HUD representative and we were informed to utilize the residual receipts reserve, as needed until HUD released the subsidy funds....
Funds were withdrawn from residual receipts reserve to cover the housing expenses since the subsidy payments were delayed considerably by HUD. This was discussed with the HUD representative and we were informed to utilize the residual receipts reserve, as needed until HUD released the subsidy funds. The funds were deposited back into the residual reserve account.
View Audit 2488
Finding 1330 (2022-003)
Material Weakness 2022
Demarest Farms 2, Inc.
NJ
HUD Housing Programs Cash Management Material Weakness
When management of the Project became aware that the funds were withdrawn for needed repair and renovations to the Project from the residual receipts reserve, the funds were transferred back to the residual receipts account.
When management of the Project became aware that the funds were withdrawn for needed repair and renovations to the Project from the residual receipts reserve, the funds were transferred back to the residual receipts account.
View Audit 2487
Finding 1329 (2022-002)
Material Weakness 2022
Demarest Farms 2, Inc.
NJ
Cash Management HUD Housing Programs Material Weakness
Management of the Project was aware they are responsible for complying with laws and regulations and that they are to remit any surplus cash funds to the residual receipts account within 60 days following the end of the fiscal year. Management remitted the 2021 excess of $17,102 on December 14, 2022...
Management of the Project was aware they are responsible for complying with laws and regulations and that they are to remit any surplus cash funds to the residual receipts account within 60 days following the end of the fiscal year. Management remitted the 2021 excess of $17,102 on December 14, 2022. Management remitted the 2020 excess of $18,386 on March 18, 2022.
View Audit 2487
Finding 1143 (2022-002)
Material Weakness 2022
Shalom Health Care Center, Inc.
IN
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties
Shalom Health Care Center, Inc. is reclassifying payroll allocations to better align with the departments and funding sources. Shalom Health Care Center, Inc. is working with the payroll company to match the allocations in the payroll system to better identify cost allocation of payroll and funding ...
Shalom Health Care Center, Inc. is reclassifying payroll allocations to better align with the departments and funding sources. Shalom Health Care Center, Inc. is working with the payroll company to match the allocations in the payroll system to better identify cost allocation of payroll and funding source.
View Audit 2190
Finding 939 (2022-001)
Material Weakness 2022
Kinteel Residential Campus INC
NM
Allowable Costs / Cost Principles Cash Management
Contact Person: Veryl Begay, Business Manager Anticipated Completion Date: December 31, 2023 Planned Corrective Action: On December 19, 2017, KRCI set up an account with Atlantic Coast Life to “invest funds”. The initial investment was $388,532 and the amount was presented to the Account Represen...
Contact Person: Veryl Begay, Business Manager Anticipated Completion Date: December 31, 2023 Planned Corrective Action: On December 19, 2017, KRCI set up an account with Atlantic Coast Life to “invest funds”. The initial investment was $388,532 and the amount was presented to the Account Representative in the form of a cashiers check. On August 8, 2018, KRCI opened a second account with Atlantic Coast Life in the amount of $74,799. The annuitant and only signatory on record is a Board member. The past three audits have indicated that these accounts are a finding because they are not insured by the FDIC or any other acceptable entity. The Director has reached out to Atlantic Coast Corporate Office to close out or surrender these accounts.
View Audit 1787
Pilgrim Towers, Inc.
CT
HUD Housing Programs Cash Management Reporting
Finding No. 2022-001: Federal Awards Federal Program Information: Assistance Listing Program Title and Number: Flexible Subsidy Loan #14.164 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Entity: NI A Description of Finding: The Flexible Subsidy Loan "Residual Receipts...
Finding No. 2022-001: Federal Awards Federal Program Information: Assistance Listing Program Title and Number: Flexible Subsidy Loan #14.164 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Entity: NI A Description of Finding: The Flexible Subsidy Loan "Residual Receipts note" clause 3(a) cites that the entire principal together with interest is immediately due and payable when the HUD Section 202 mortgage is paid off. The agency appears to be in default as it has not yet established terms or'repayment with HUD. Statement of Concurrence: Pilgrim Towers, Inc. concurs with the audit finding. Corrective Action: Pilgrim Towers, Inc. will be following up with its HUD field representative to determine the next steps for repayment related to the Flexible Subsidy loan. They continue to follow-up with HUD to attempt to receive a response. Name of Contact Person: Pat Thatcher, Executive Director, patthatcherl@gmail.com Projected Completion Date: December 31, 2023
View Audit 1699
Lawrence County, Missouri
MO
Cash Management Eligibility
The County has procedures in place to ensure federal funds are disbursed in a timely fashion and will take particular care to assure the procedures are followed so such an oversight doesn't occur again.
The County has procedures in place to ensure federal funds are disbursed in a timely fashion and will take particular care to assure the procedures are followed so such an oversight doesn't occur again.
View Audit 1651
Zion Tabernacle Senior Living Center, INC
IN
Questioned Costs Cash Management HUD Housing Programs
New management has taken over and will make the 2021 residual receipts deposit of $57,269.
New management has taken over and will make the 2021 residual receipts deposit of $57,269.
View Audit 1647 Questioned Costs: $1
Finding 817 (2022-005)
Material Weakness 2022
National Governors Association Center for Best Practices
DC
Cash Management § 200.303 § 200.305
2022-005- Internal Control Over Compliance and Compliance – Cash Management Contact: Jordan Kramer Title: Chief Financial Officer Phone Number: 202-624-7787 Anticipated Completion Date: June 2024 Management’s Corrective Action Plan:NGA has developed procedures to capture all required documentation...
2022-005- Internal Control Over Compliance and Compliance – Cash Management Contact: Jordan Kramer Title: Chief Financial Officer Phone Number: 202-624-7787 Anticipated Completion Date: June 2024 Management’s Corrective Action Plan:NGA has developed procedures to capture all required documentation during the federal disbursement request process. Staff were informed in January 2023 of the requirements for federal drawdown documentation and the CFO proceeded with a desk audit of compliance for the first and second quarter of fiscal year 2023 in April 2023. The CFO will continue to monitor compliance and adequate document retention in the second half of the fiscal year and provide training to staff when documents are not available in shared drive folders. We will also implement a regular review of the SEFA beginning in September 2023 and use that review to ensure that revenue and cash transactions correspond to the expense reports they were based on.
View Audit 1570
Finding 805 (2022-003)
Material Weakness 2022
New York State Sheriffs' Association
NY
Internal Control / Segregation of Duties Cash Management Matching / Level of Effort / Earmarking § 200.303
• Invoices received by NYSSA pertaining to Federal Grants will be given a supervisory designee for review (current procedure) and logged on a spreadsheet prior to being delivered to the Finance Office for processing. [New procedure implemented] • Invoices to be paid will be entered into Quickbooks f...
• Invoices received by NYSSA pertaining to Federal Grants will be given a supervisory designee for review (current procedure) and logged on a spreadsheet prior to being delivered to the Finance Office for processing. [New procedure implemented] • Invoices to be paid will be entered into Quickbooks financial software by the Finance Manager (current procedure). • Checks for payment to grant vendors follow the same procedures and processes as listed
View Audit 1558
Indianapolis Housing Agency
IN
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403
Recommendation: See finding 2022-001, specifically the recommendation relating to appropriate oversight in the finance department. We recommend that the finance department continue to hire and train its employees on various programmatic requirements and resources, to ensure compliance with both exis...
Recommendation: See finding 2022-001, specifically the recommendation relating to appropriate oversight in the finance department. We recommend that the finance department continue to hire and train its employees on various programmatic requirements and resources, to ensure compliance with both existing and new federal compliance requirements. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
View Audit 1234 Questioned Costs: $1
City of Hartwell, Georgia
GA
Subrecipient Monitoring Cash Management Material Weakness § 200.502 § 200.510
RE: Single Audit Corrective Action Plan The City of Hartwell, Georgia respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Williamson and Company, CPAs 611 N Tennessee Street ...
RE: Single Audit Corrective Action Plan The City of Hartwell, Georgia respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Williamson and Company, CPAs 611 N Tennessee Street Cartersville, GA 30120 Audit Period: Year ended 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 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 2022-001 Clean Water State Revolving Fund – ALN: 66.458 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 Hartwell will record all expenditures on the schedule of federal expenditures going forward on for all federally funded projects. Please call or write if there are any questions/suggestions that you may have to help us further enhance the City’s operations. Sincerely, Audrey Segars Finance Director City of Hartwell, Georgia
View Audit 835
Finding 365 (2022-003)
Material Weakness 2022
East Liberty Family Health Care Center INC
PA
Reporting Cash Management
Since taking over the financial management of ELFHCC in December 2022 we have hired an auditing firm (Louis Plung & Company) to perform the 2021, 2022, to be up to date, and the 2023 (now due) to complete all single audit submissions. Moving forward, all audits will be completed before the submissio...
Since taking over the financial management of ELFHCC in December 2022 we have hired an auditing firm (Louis Plung & Company) to perform the 2021, 2022, to be up to date, and the 2023 (now due) to complete all single audit submissions. Moving forward, all audits will be completed before the submission due dates each year.
View Audit 750
Finding 314 (2022-003)
Significant Deficiency 2022
Palmer Senior Citizens Center, Inc.
AK
Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management
Federal Award Finding: 2022-003 Significant Deficiency in Compliance and Internal Controls over Compliance - Reporting -Monitoring of Grant Budget and Expenditures Name and Contact Person: Heather Grato, Controller Corrective Action: The Controller with the help with of a hired consultant will gener...
Federal Award Finding: 2022-003 Significant Deficiency in Compliance and Internal Controls over Compliance - Reporting -Monitoring of Grant Budget and Expenditures Name and Contact Person: Heather Grato, Controller Corrective Action: The Controller with the help with of a hired consultant will generate a new policies and procedure that will help ensure the accounting is reviewed monthly and quarterly, and any errors are corrected before submission of grant reports. Once grant activity is adequately reviewed the Controller will create budget vs. actual financial reports to present to management and program managers or the Board. The accounting staff will file quarterly grant reports and drawdown funding before the deadline after transactions are prepared and reviewed. Proposed Completion Date: 6/30/2024
View Audit 588
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 1172422 (2021-003)
Material Weakness 2021
Housing Authority of the City of Tulsa
OK
HUD Housing Programs Cash Management Significant Deficiency
Section 8 Project Based Cluster – ALN #14.195 & 14.856 Recommendation: We recommend that management review their procedures for ensuring that contract rent changes are implemented and evidenced timely and accurately, and establish a method that ensures compliance. Explanation of disagreement with au...
Section 8 Project Based Cluster – ALN #14.195 & 14.856 Recommendation: We recommend that management review their procedures for ensuring that contract rent changes are implemented and evidenced timely and accurately, and establish a method that ensures compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority reviewed and updated procedures for implementing contract rent increases and configured automated financial system flags to ensure that rent adjustments are applied on their effective dates. The Management Analyst now verifies contract rent changes during monthly internal reviews, and staff were retrained on rent adjustment documentation and approval workflows. Name(s) of the contact person(s) responsible for corrective action: Jason Epperson, Assistant Vice President Planned completion date for corrective action plan: December 31, 2025
View Audit 385538
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