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Corrective Action Plans

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Finding 574203 (2021-005)
Significant Deficiency 2021
South Central Medical and Resource Center, Inc.
OK
Cash Management
1. Continue weekly updates of the 12-month rolling cash flow forecast.
1. Continue weekly updates of the 12-month rolling cash flow forecast.
View Audit 364763
Finding 574203 (2021-005)
Significant Deficiency 2021
South Central Medical and Resource Center, Inc.
OK
Cash Management
2. Maintain twice-weekly internal cash reviews to align disbursements with available cash and grant timing.
2. Maintain twice-weekly internal cash reviews to align disbursements with available cash and grant timing.
View Audit 364763
Finding 574203 (2021-005)
Significant Deficiency 2021
South Central Medical and Resource Center, Inc.
OK
Cash Management
3. Monitor operating accounts against internal minimum thresholds and refine automated alerts as needed.
3. Monitor operating accounts against internal minimum thresholds and refine automated alerts as needed.
View Audit 364763
Finding 574203 (2021-005)
Significant Deficiency 2021
South Central Medical and Resource Center, Inc.
OK
Cash Management
4. Reassess account structure annually and maintain contingency agreements with the bank.
4. Reassess account structure annually and maintain contingency agreements with the bank.
View Audit 364763
Finding 574203 (2021-005)
Significant Deficiency 2021
South Central Medical and Resource Center, Inc.
OK
Cash Management
5. Require refresher training in cash flow management for new financial staff and Finance Committee members at least once annually.
5. Require refresher training in cash flow management for new financial staff and Finance Committee members at least once annually.
View Audit 364763
Finding 574203 (2021-005)
Significant Deficiency 2021
South Central Medical and Resource Center, Inc.
OK
Cash Management
6. Maintain Finance Committee oversight of liquidity metrics, with trends tracked in monthly dashboards.
6. Maintain Finance Committee oversight of liquidity metrics, with trends tracked in monthly dashboards.
View Audit 364763
Finding 574203 (2021-005)
Significant Deficiency 2021
South Central Medical and Resource Center, Inc.
OK
Cash Management
7. Review internal controls annually to ensure continued alignment with 45 CFR § 75.302(b)(4) and evolving HRSA guidance.
7. Review internal controls annually to ensure continued alignment with 45 CFR § 75.302(b)(4) and evolving HRSA guidance.
View Audit 364763
Choctaw County
OK
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403
We will implement policies and procedures to ensure compliance with applicable grant requirements.
We will implement policies and procedures to ensure compliance with applicable grant requirements.
View Audit 362988 Questioned Costs: $1
Finding 570096 (2021-001)
Significant Deficiency 2021
County of Belknap, New Hampshire
NH
Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment
Planned Corrective Action: A Uniform Guidance policy and Procedure document has been adopted. Planned Implementation Date of Corrective Action: The policy was effective 03/21/2025. Person Responsible for Corrective Action: Finance Director
Planned Corrective Action: A Uniform Guidance policy and Procedure document has been adopted. Planned Implementation Date of Corrective Action: The policy was effective 03/21/2025. Person Responsible for Corrective Action: Finance Director
View Audit 361369
Finding 570040 (2021-002)
Significant Deficiency 2021
Local Redevelopment Authority of the Lands and Facilities of Naval Station Roosevelt Roads
PR
Internal Control / Segregation of Duties Cash Management Significant Deficiency
2021-002 Reserve Account Category: Significant Deficiency in Internal Control and Noncompliance Condition: The Authority has a deposit deficiency of $40,416 in the Reserve Account. The balance of the debt service reserve as of June 30, 2021, shall be $90,936. Management’s Response: Starting in FY 20...
2021-002 Reserve Account Category: Significant Deficiency in Internal Control and Noncompliance Condition: The Authority has a deposit deficiency of $40,416 in the Reserve Account. The balance of the debt service reserve as of June 30, 2021, shall be $90,936. Management’s Response: Starting in FY 2024-2025, the Finance Department will initiate the necessary transfers to the Reserve Account to rectify the deposit deficiency. Additionally, we will establish a plan for regular monitoring of the account to prevent future deficiencies. To ensure ongoing compliance and to identify any potential issues early, we will schedule more frequent internal audits. Person in charge: Juan C. Rodriguez Rivera Accounting Official 787-705-7188 Juan.rodriguez@lra.pr.gov Implementation Date: FY 2024-2025
View Audit 361347
Finding 556180 (2021-006)
Material Weakness 2021
Island Health, Inc.
MA
Cash Management HUD Housing Programs Material Weakness § 200.302 § 200.303 § 200.305
Item 2021.006 – Cash Management Recommendation The Center should develop written procedures to review all drawdowns that occur in order to ensure accuracy. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this recommendation: • Prepare written proced...
Item 2021.006 – Cash Management Recommendation The Center should develop written procedures to review all drawdowns that occur in order to ensure accuracy. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this recommendation: • Prepare written procedures to document the process for Drawdown requests, including the initial review, documented approval proves, submission to the funding agency, and the recoding of the drawdown in the accounting system immediately after submission. • Maintain detailed records of all drawdown requests, supporting documentation, approvals, and correspondence. • Conduct regular internal reviews of drawdown activities to ensure compliance with procedures and maintain audit trail. • Review drawdown procedures annually to ensure they remain current with funding agency guidelines and best practices.
View Audit 354872
Finding 555673 (2021-006)
Material Weakness 2021
Island Health, Inc.
MA
Cash Management HUD Housing Programs Material Weakness § 200.302 § 200.303 § 200.305
Item 2021.006 – Cash Management Recommendation The Center should develop written procedures to review all drawdowns that occur in order to ensure accuracy. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this recommendation: • Prepare written proced...
Item 2021.006 – Cash Management Recommendation The Center should develop written procedures to review all drawdowns that occur in order to ensure accuracy. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this recommendation: • Prepare written procedures to document the process for Drawdown requests, including the initial review, documented approval proves, submission to the funding agency, and the recoding of the drawdown in the accounting system immediately after submission. • Maintain detailed records of all drawdown requests, supporting documentation, approvals, and correspondence. • Conduct regular internal reviews of drawdown activities to ensure compliance with procedures and maintain audit trail. • Review drawdown procedures annually to ensure they remain current with funding agency guidelines and best practices.
View Audit 354288
Finding 554491 (2021-012)
Material Weakness 2021
Washington County
OK
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management § 200.303
No corrective action taken.
No corrective action taken.
View Audit 353149
Finding 554490 (2021-011)
Material Weakness 2021
Washington County
OK
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303
No corrective action taken.
No corrective action taken.
View Audit 353149
Finding 554366 (2021-003)
Material Weakness 2021
Kanawha Valley Collective Inc.
WV
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management
Audit Finding Reference: Federal Award Findings and Questioned Costs: 2021-03 (Single audit submission) Planned Corrective Action: The Kanawha Valley Collective, Inc. will develop internal policies and procedures designed to ensure a timely annual financial statement closing which will allow the req...
Audit Finding Reference: Federal Award Findings and Questioned Costs: 2021-03 (Single audit submission) Planned Corrective Action: The Kanawha Valley Collective, Inc. will develop internal policies and procedures designed to ensure a timely annual financial statement closing which will allow the required single audit to be completed in a timelier manner. Name of Contact Person: Traci Strickland Anticipated completion date: June 30, 2025
View Audit 352974
Finding 554365 (2021-002)
Material Weakness 2021
Kanawha Valley Collective Inc.
WV
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management
Audit Finding Reference: Federal Award Findings and Questioned Costs: 2021-02 (Reporting) Planned Corrective Action: The Kanawha Valley Collective, Inc. will implement enhanced reconciliation and documentation procedures that timely identify and allow for the correction of differences between the ac...
Audit Finding Reference: Federal Award Findings and Questioned Costs: 2021-02 (Reporting) Planned Corrective Action: The Kanawha Valley Collective, Inc. will implement enhanced reconciliation and documentation procedures that timely identify and allow for the correction of differences between the accounting recordkeeping and the grant reporting documentation. Name of Contact Person: Traci Strickland
View Audit 352974
Finding 554207 (2021-009)
Material Weakness 2021
Consortium of Universities for the Advancement of Hydrologic Science, Inc.
MA
Cash Management Allowable Costs / Cost Principles Eligibility § 200.307
Finding Reference Number: MW2021-009 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2021: CUAHSI used a single payment gateway for registration on CUAHSI events and was able to accurately ...
Finding Reference Number: MW2021-009 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2021: CUAHSI used a single payment gateway for registration on CUAHSI events and was able to accurately document and produce grant-specific totals for audit year 2021 program income. CUAHSI staff missed the NSF filing deadline for declaring federal fiscal year 2021 program income by one day (submitted November 16th, 2021). Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI continues to use a single payment gateway for events and registration fees which supports segregation of payments per event and per grant. Program income has been reported to NSF accurately and on time beginning in 2023 and appropriate staff and policies are in place to ensure future compliance. Name of Contact Person: 􀁸 Maureen S. Ako, Director of Finance 􀁸 Telephone: (339)221-5400 􀁸 Email: msabino@cuahsi.org Projected Completion Date: NA; is complete
View Audit 352801
Finding 554206 (2021-008)
Material Weakness 2021
Consortium of Universities for the Advancement of Hydrologic Science, Inc.
MA
Cash Management § 200.305 § 200.35
Finding Reference Number: MW2021-08 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2021: All advance draws in 2021 were properly recorded as deferred revenue in the accounting books, see S...
Finding Reference Number: MW2021-08 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2021: All advance draws in 2021 were properly recorded as deferred revenue in the accounting books, see Statement of Financial Position. Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI consider this finding resolved. As covered in the corrective action to MW2021-006, CUAHSI implemented the drawdown procedure as documented in company policy which includes twotiered preparation and review and requires review and approval by the Prime funder for working capital advances. CUAHSI stopped the non-compliance in 2023 by halting all draws against NSF awards in late March 2023 (when this non-compliance became known to the current Executive Director) until June 15th, 2023, at which time CUAHSI completed a draw from an NSF aligned with the current policies. The certified SF-270 and draw documentation was reviewed and approved by NSF. Name of Contact Person: 􀁸 Jordan S Read, Executive Director 􀁸 Telephone: (339)933-4660 􀁸 Email: jread@cuahsi.org Projected Completion Date: NA; is complete
View Audit 352801
Finding 554204 (2021-006)
Material Weakness 2021
Consortium of Universities for the Advancement of Hydrologic Science, Inc.
MA
Cash Management
Finding Reference Number: MW2021-006 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2021: CUAHSI was unable to produce supporting documentation substantiating expenses behind numerous cash...
Finding Reference Number: MW2021-006 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2021: CUAHSI was unable to produce supporting documentation substantiating expenses behind numerous cash draws from NSF during audit year 2021. Corrective actions to processes and responsibilities impacting subsequent years: As of June 15th, 2023, all CUAHSI draws from NSF awards include supporting documents for expenses and a certified SF-270. The SF-270 and documents are stored in a secure and organized document management system. Per CUAHSI’s updated policies, each draw follows segregation of duties and an internal review, approval, and certification process. CUAHSI’s Operations and Program Assistant reviews documents quarterly to ensure all certified draw requests are filed along with associated backup and reports status to Management and relevant CUAHSI Officers (e.g., Treasurer) to ensure policy adherence. Name of Contact Person: 􀁸 Maureen S. Ako, Director of Finance 􀁸 Telephone: (339)221-5400 􀁸 Email: msabino@cuahsi.org Projected Completion Date: NA; is complete
View Audit 352801
Finding 530197 (2021-001)
Significant Deficiency 2021
Huntsville Memorial Hospital
TX
Questioned Costs Allowable Costs / Cost Principles Cash Management
U.S. Department of Health and Human Services 2021-001 Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend that management implement a system that allows for easy identification of any copies of invoices paid. Explanation of disagreement with audit finding: There is no d...
U.S. Department of Health and Human Services 2021-001 Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend that management implement a system that allows for easy identification of any copies of invoices paid. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Huntsville Community Hospital, Inc. now operates under a full digitized accounting and payables system which allows them to pull any historical invoice copies as needed. Name(s) of the contact person(s) responsible for corrective action: Paul Hanson, CFO Planned completion date for corrective action plan: Huntsville Community Hospital, Inc. now operates under a full digitized accounting and payables system.
View Audit 348302 Questioned Costs: $1
Saraland Manor, Inc.
MS
Cash Management HUD Housing Programs
We agree that surplus cash deposit was not made in FY2020, and the recommendations described above. Management will deposit any surplus cash required into the residual receipts in future periods.
We agree that surplus cash deposit was not made in FY2020, and the recommendations described above. Management will deposit any surplus cash required into the residual receipts in future periods.
View Audit 346855
Saraland Manor, Inc.
MS
Cash Management HUD Housing Programs
We agree that surplus cash deposit was not made in FY2019, and the recommendations described above. Management will deposit any surplus cash required into the residual receipts in future periods.
We agree that surplus cash deposit was not made in FY2019, and the recommendations described above. Management will deposit any surplus cash required into the residual receipts in future periods.
View Audit 346855
Finding 528191 (2021-003)
Material Weakness 2021
American Society for Engineering Education
DC
Cash Management
The Accounting department has established policies and procedures to ensure that grant billing is done properly and reconciled monthly. Part of the CFO and Controller’s duty is to ensure that grant billing is reconciled monthly, and there are no variances or discrepancies with the billing, drawdowns...
The Accounting department has established policies and procedures to ensure that grant billing is done properly and reconciled monthly. Part of the CFO and Controller’s duty is to ensure that grant billing is reconciled monthly, and there are no variances or discrepancies with the billing, drawdowns, and expenses. Last, the CFO and Controller are currently working diligently to ensure grant billing is properly done in the period the expenses are incurred.
View Audit 346250
Finding 522473 (2021-010)
Significant Deficiency 2021
Saint Anthony Health Ministries and Subsidiaries
IL
Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.303
Finding: Under Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should inc...
Finding: Under Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that documentation to evidence the operation of internal controls, such as supervisory reviews. The Corporation did not have sufficient documentation that internal controls were in place and operating effectively for control activities required for assessment of activities allowed or unallowed and for allowable costs/cost principles. The Corporation also did not have sufficient documentation that internal controls were in place and operating effectively for monitoring procedures required for cash management and reporting compliance requirements. Corrective Actions Taken or Planned: Due to turnover of key positions responsible for grant submission, supporting documentation that was kept on these individuals’ computers was not saved, passed on, nor stored in a central storage location so that the new hires that were brought in to replace these individual as well as others in the department could view them. In August 2023, the hospital has provided education and training to the staff regarding identifying documentation and files related to the annual SEFA as well as establishing a central departmental drive to store the documentations so that others can locate them when necessary. Name of contact person responsible for corrective action: Jamie Mack, Vice President of Finance.
View Audit 341736
Finding 519216 (2021-004)
Significant Deficiency 2021
Foundation for Democratic Development
DC
Cash Management Subrecipient Monitoring
2021-004 Cash Management Federal Program – All federal programs Criteria – Advances received on federal awards should be expended within 30 days of being drawn down to comply with relevant cash management requirements. Condition and Context – During the performance of our audit, we noted that th...
2021-004 Cash Management Federal Program – All federal programs Criteria – Advances received on federal awards should be expended within 30 days of being drawn down to comply with relevant cash management requirements. Condition and Context – During the performance of our audit, we noted that the Organization had a significant amount of refundable advances on federal awards and had cash on hand that exceeded the anticipated expenses over the next 30 days. As a result of a conversion to a new accounting system, the impact of COVID-19, cash advances were not routinely reconciled during the year ended December 31, 2021. Questioned Costs – None. Effect – The Organization was not in compliance with the Uniform Guidance cash management requirements. Cause – With the conversion to a new accounting system, combined with the COVID-19, new accounting staff, refundable advances were not reconciled timely. Recommendation – The refundable advances of the Organization should be reconciled on a monthly basis, which will permit more accurate draws on federal awards. Views of Responsible Officials and Planned Corrective Actions Management partially agrees with this finding as, in certain instances, the Organization must comply with the payment schedules of our grantors, which typically are on a quarterly basis. In some cases, there are strict schedules of draws in our grant agreements and no requests to draw funds are made. In situations when the Organization has the ability to draw funds, we agree not to make additional draw requests until the Organization has expended the funds already received. In 2021, due to the pandemic and the uncertainty of when programs would continue, many programs were suspended while waiting for travel restrictions to be lifted so that the Organization’s programs could be implemented. We will take the following steps: We will improve procedures to ensure that the drawdown of funds, from those grantors who require drawdowns will not exceed the Organization’s immediate use and we will develop additional procedures, as necessary, to assist in monitoring cash management. Anticipated Completion Date: December 31, 2022 Contact Person: Natalia Arno, President, 916-849-3057
View Audit 337876
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