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Corrective Action Plans

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Finding 554631 (2024-003)
Significant Deficiency 2024
Independence Square Housing Corporation, Inc.
CA
HUD Housing Programs Cash Management Significant Deficiency § 200.303
Corrective action plan - management response: The organization to update policies and procedures, over completing tenant HUD Housing Assistance Payment forms, to include review by a management agent or acting management agent. Name(s) of the contact person(s) responsible for corrective action: Mars...
Corrective action plan - management response: The organization to update policies and procedures, over completing tenant HUD Housing Assistance Payment forms, to include review by a management agent or acting management agent. Name(s) of the contact person(s) responsible for corrective action: Marsha Larkin Marani, Project Manager Planned completion date for corrective action plan: March 2025
View Audit 353292
Finding 554577 (2024-042)
Significant Deficiency 2024
State of Oregon
OR
Questioned Costs Period of Performance Cash Management
2024-042 Oregon Military Department Ensure payroll expenditures are coded to the correct period and errors are corrected timely Management Response: We agree with this recommendation. OMD acknowledges the finding regarding payroll expenditures coded outside the period of performance. We are committe...
2024-042 Oregon Military Department Ensure payroll expenditures are coded to the correct period and errors are corrected timely Management Response: We agree with this recommendation. OMD acknowledges the finding regarding payroll expenditures coded outside the period of performance. We are committed to strengthening controls to ensure payroll expenses are properly recorded and errors are promptly corrected. OMD will implement following corrective actions to address the recommendation made in the Audit Report. • All Payroll Coding Review Procedures: Establish a mandatory review process before finalizing payroll reimbursement requests to verify the correct coding of federal fiscal year allocations. • Timely Error Correction Process: Develop a formal procedure to ensure errors are identified and corrected within 60-90 days of discovery. • Training and Oversight: Conduct mandatory training for finance and payroll personnel on proper coding procedures and compliance with federal performance periods. • Review and Correction of Prior Year Coding Errors (FFY 2019, 2022, and 2023): Conduct a comprehensive review of payroll expenditures from FFY 2019, 2022, and 2023 to identify and correct any remaining errors. This process will involve reconciling payroll records with federal grant periods, adjusting accounting records, and ensuring proper documentation for any necessary retroactive corrections. Anticipated completion date: January 31, 2026. Contact person: Adam Giblin, Chief Financial Officer.
View Audit 353285 Questioned Costs: $1
Finding 554551 (2024-001)
Significant Deficiency 2024
North Central Florida Health Planning Council, Inc.
FL
Cash Management Reporting
Regarding 2024-1, we recognize that our current finance department is not adequately staffed with the caliber of accountants needed to support an organization of our size and complexity. Management and the Board are currently assessing our needs and weighing options regarding restructuring our finan...
Regarding 2024-1, we recognize that our current finance department is not adequately staffed with the caliber of accountants needed to support an organization of our size and complexity. Management and the Board are currently assessing our needs and weighing options regarding restructuring our finance department. Regardless of structure and staffing, moving forward, Management will develop and implement more efficient and effective processes for proper posting and regular reconciliation of grant-related balances to the accounting software and ongoing scrutiny of those processes.
View Audit 353267
Finding 554525 (2024-003)
Material Weakness 2024
Inner City Health Center
CO
Cash Management Matching / Level of Effort / Earmarking § 200.303
ndation: Our auditors recommended the Organization create effective internal controls and procedures over the cash management process and drawdowns of federal funds that allows for compliance with all applicable Federal laws, regulations, and compliance requirements of various Federal grants. Expla...
ndation: Our auditors recommended the Organization create effective internal controls and procedures over the cash management process and drawdowns of federal funds that allows for compliance with all applicable Federal laws, regulations, and compliance requirements of various Federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will review grant requirements and make sure that drawdown terms are followed and that a review will take place over any drawdowns prior to requesting the funds.
View Audit 353251
Freeport Union Free School District
NY
Questioned Costs Subrecipient Monitoring Cash Management § 200.344
Significant Deficiency Other Matter – Non-Major Federal Award Program 2024-002. Questioned Costs United States Department of Education, Passed Through New York State, Department of Education: Special Education Cluster Special Education Grants to States: IDEA Part B ALN: 84.027 Pass-through Entity Nu...
Significant Deficiency Other Matter – Non-Major Federal Award Program 2024-002. Questioned Costs United States Department of Education, Passed Through New York State, Department of Education: Special Education Cluster Special Education Grants to States: IDEA Part B ALN: 84.027 Pass-through Entity Number: 0032-23-0415 Condition: The District received total reimbursement for its 2022-2023 IDEA, Part B (Section 611) Federal grant award that exceeded the program’s final total expenditures, but did not notify the pass-through entity of the overpayment to refund the overpayment. Planned Corrective Action: The District’s Assistant Business Administrator will contact the NYSED for instructions to submit a corrected final expenditure report, and begin the overpayment refund process. Responsible Contact Person: Mr. Ivono Stintug Assistant Business Administrator Freeport Union Free School District 235 North Ocean Avenue Freeport, New York 11520 Tel: (516) 867-5235 Email: istintug@freeportschools.org Anticipated Completion Date: April 30, 2025.
View Audit 353213 Questioned Costs: $1
Finding 554511 (2024-006)
Material Weakness 2024
Sandhills Medical Foundation, Inc.
SC
Cash Management
In Finding 2024-006, The Organization made several draws of federal funds for which expenditures were not documented at the time of the draw. The Organization is required to identify related expenditures prior to the transfer of funds to the Organization from the U.S. Treasury. Management recognize...
In Finding 2024-006, The Organization made several draws of federal funds for which expenditures were not documented at the time of the draw. The Organization is required to identify related expenditures prior to the transfer of funds to the Organization from the U.S. Treasury. Management recognizes the importance of the requirements to disburse federal funds in a timely manner. In response to Finding 2024-006, procedures. will be established to document these expenditures prior to transferring the from the U.S. Treasury to ensure that advance draws of federal funds do not occur.
View Audit 353175
Finding 554501 (2024-003)
Material Weakness 2024
Rocky Boy Public Schools
MT
Subrecipient Monitoring Cash Management Reporting
FINDING 2024-003: Head Start Program Control Weakness of Filing the Required Semi-Annual and Annual Reports ...
FINDING 2024-003: Head Start Program Control Weakness of Filing the Required Semi-Annual and Annual Reports Response: The District Clerk will contact the Head Start Grant Specialist to ensure the SF424 semi and annual reports are reviewed and approved when submitted. The District should implement a policies and procedures requiring that all Head Start reports be submitted within 30 days of the reporting period end date.
View Audit 353162
Finding 554475 (2024-002)
Significant Deficiency 2024
Tri-County Community Action Partnership, Inc.
MN
Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Head Start - AL #93.6000 Recommendation: The Organization should establish a backup signatory process to ensure that there is always an available individual to provide necessary signatures, even during periods of unavailability. Explanation of disagreement with audit finding: There is no disagreemen...
Head Start - AL #93.6000 Recommendation: The Organization should establish a backup signatory process to ensure that there is always an available individual to provide necessary signatures, even during periods of unavailability. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the findings: We implement a policy to ensure there is someone available to provide signatures. Name(s) of the contact person(s) responsible for corrective action: Penny Paul Planned completion date for corrective action plan: September 30, 2025
View Audit 353111
Timberlawn Place, Inc.
TN
HUD Housing Programs Cash Management
MANAGEMENT AGREES WITH THE FINDING. THE EXCESS FUNDS WERE ACCRUED TO SUBMIT TO HUD.
MANAGEMENT AGREES WITH THE FINDING. THE EXCESS FUNDS WERE ACCRUED TO SUBMIT TO HUD.
View Audit 353020
Finding 554316 (2024-003)
Material Weakness 2024
YWCA West Central Michigan
MI
Cash Management Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles
The YWCA will implement the following changes in its accounting procedures: 1. Journal entries will be drafted by finance staff and reviewed by the CFO prior to being posted to the general ledger. CFO will post journal entry transactions in the accounting system after documentation is reviewed. 2. ...
The YWCA will implement the following changes in its accounting procedures: 1. Journal entries will be drafted by finance staff and reviewed by the CFO prior to being posted to the general ledger. CFO will post journal entry transactions in the accounting system after documentation is reviewed. 2. Payroll registers will be reviewed by the CFO each payroll. The end-of-month payroll entry (which encompasses all the payroll entries for the month) will be reviewed by the CFO prior to being uploaded to the MIP accounting software. 3. All invoices will be approved by the appropriate program director and account distribution will be reviewed by the CFO or Director of Grants/Compliance prior to entry into the accounts payable system. 4. Percentages used to allocate expenses across grants will be reviewed and updated annually at the beginning of the fiscal year. The allocation will be approved by the CEO. 5. Matching amounts for grants will be tracked and documented with supporting documentation saved in the appropriate folder within the Finance SharePoint folder.
View Audit 352907
Finding 554306 (2024-004)
Material Weakness 2024
YWCA West Central Michigan
MI
Questioned Costs Period of Performance Allowable Costs / Cost Principles
The YWCA will implement the following changes in its accounting procedures. 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The C...
The YWCA will implement the following changes in its accounting procedures. 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The CFO will review the month and year noted by the Staff Accountant prior to entry into accounts payable.
View Audit 352907 Questioned Costs: $1
Hickory Lane One, INC
MD
Questioned Costs HUD Housing Programs Cash Management
The Corporation, through various efforts of management, has begun to start receiving past due rental assistance payments from HUD and will make the required deposits as cash flow permits.
The Corporation, through various efforts of management, has begun to start receiving past due rental assistance payments from HUD and will make the required deposits as cash flow permits.
View Audit 352863 Questioned Costs: $1
Finding 554239 (2024-002)
Significant Deficiency 2024
The Utilities Board of the City of Oneonta
AL
Cash Management Subrecipient Monitoring Significant Deficiency § 200.303 § 200.305
The Utilites Board of the City of Oneonta will not request advance receipt of payment. The Organization will be following Procedure CFR section 200.305 (b)(1). Payments will be processed and issued within 10 business days of received date from engineer. If payments cannot be made within 30 days, ...
The Utilites Board of the City of Oneonta will not request advance receipt of payment. The Organization will be following Procedure CFR section 200.305 (b)(1). Payments will be processed and issued within 10 business days of received date from engineer. If payments cannot be made within 30 days, received funds will be required deposited into a designated insured interest-bearing account until payments have been issued. Anticipated Completion Date: 2/4/2025 Responsible Person: Mark Gargus, General Manager
View Audit 352810
Finding 554197 (2024-002)
Significant Deficiency 2024
Crossnore Communities for Children
NC
Allowable Costs / Cost Principles Cash Management Significant Deficiency
Recommendation: Under 2 CRF 200.406, credits accruing to or received by the recipient of federal funding that relate to allowable costs must be credited to the Federal award as either a cost reduction or cash refund. The Organization did not have adequate internal controls designed to properly deter...
Recommendation: Under 2 CRF 200.406, credits accruing to or received by the recipient of federal funding that relate to allowable costs must be credited to the Federal award as either a cost reduction or cash refund. The Organization did not have adequate internal controls designed to properly determine the appropriate amounts to be submitted for reimbursement. We recommend the Organization review the expenditures submitted to SAMHSA and ensure that there is no "double dipping' of sales taxes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented a review process for all expenditures submitted to SAMHSA. The review process ensures that there is no “double dipping” of sales tax. Name(s) of the contact person(s) responsible for corrective action: Theresa Watters Planned completion date for corrective action plan: February 21, 2025
View Audit 352789
Finding 554111 (2024-009)
Significant Deficiency 2024
Tahoe Douglas Fire Protection District
NV
Cash Management Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
Finding 2024-009 U.S. Department of the Interior Direct award and pass-through Tahoe Resource Conservation District Southern Nevada Public Land Management, 15.235 Finding Summary: Requests for reimbursements appeared to have not been reviewed by a second individual in the district. Responsible Indiv...
Finding 2024-009 U.S. Department of the Interior Direct award and pass-through Tahoe Resource Conservation District Southern Nevada Public Land Management, 15.235 Finding Summary: Requests for reimbursements appeared to have not been reviewed by a second individual in the district. Responsible Individuals: Scott Lindgren, Fire Chief, Tahoe Douglas Fire Protection District Keegan Schafer, Wildland Fire & Fuels Division Chief, Tahoe Douglas Fire Protection District Carrie Nolting, Finance Manager, Tahoe Douglas Fire Protection District Corrective Action Plan: Chief Schafer, who reviews the personnel cost charged to grants for fuels reduction, will not only review informally as he currently does but the district will implement a sign off for this review. Anticipated Completion Date: Ongoing
View Audit 352768
Finding 554062 (2024-003)
Significant Deficiency 2024
Southern Union State Community College
AL
Student Financial Aid Cash Management Matching / Level of Effort / Earmarking
The different conditions mentioned pertain to two students. There were errors in calculation which have been corrected by the financial aid office and the cause noted to prevent future occurrences. Since the college does not require repayment from students for amounts returned in an R2T4 calculation...
The different conditions mentioned pertain to two students. There were errors in calculation which have been corrected by the financial aid office and the cause noted to prevent future occurrences. Since the college does not require repayment from students for amounts returned in an R2T4 calculation, it is positive to note that the students were not financially affected by the errors. 54
View Audit 352725
Finding 553916 (2024-001)
Significant Deficiency 2024
Spotswood Reformed Church Senior Citizen's Housing Corp.
NJ
Cash Management HUD Housing Programs Significant Deficiency
Management remitted the prior year's surplus cash in May 2024, and will ensure that any surplus cash in the future will be remitted timely - within 90 days after year-end.
Management remitted the prior year's surplus cash in May 2024, and will ensure that any surplus cash in the future will be remitted timely - within 90 days after year-end.
View Audit 352567
Finding 553835 (2024-004)
Material Weakness 2024
Shawano School District
WI
Internal Control / Segregation of Duties Cash Management Eligibility
Child Nutrition Cluster – Eligibility The finding is a material weakness in internal control over federal awards due to incorrect eligibility determination entered into the Food Service System. The District will train individuals involved in the eligibility process on correct processes and reviews a...
Child Nutrition Cluster – Eligibility The finding is a material weakness in internal control over federal awards due to incorrect eligibility determination entered into the Food Service System. The District will train individuals involved in the eligibility process on correct processes and reviews and implement controls to prevent the improper determination of eligibility. Responsible official: Janice Boucher, Finance Manager, jboucher@shawanoschools.org Anticipated Completion Date: June 30, 2025
View Audit 352543
Finding 553828 (2024-002)
Material Weakness 2024
Townsend School District
MT
Subrecipient Monitoring Program Income Student Financial Aid
FINDING 2024-002: Program Income Response: Montana Office of Public Instruction has informed us of this error in management of the 21st Century Grant. In order to be compliant, we are not charging fees for programs within this grant.
FINDING 2024-002: Program Income Response: Montana Office of Public Instruction has informed us of this error in management of the 21st Century Grant. In order to be compliant, we are not charging fees for programs within this grant.
View Audit 352509
Finding 553805 (2024-002)
Material Weakness 2024
Wisconsin Literacy, INC
WI
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management
The organization will update policies and procedures to obtain and review evidence for all cost reimbursement requests from subrecipient organizations.
The organization will update policies and procedures to obtain and review evidence for all cost reimbursement requests from subrecipient organizations.
View Audit 352443
Finding 553782 (2024-006)
Significant Deficiency 2024
Council on Substance Abuse Ncadd
AL
Questioned Costs Cash Management Significant Deficiency § 200.302
The Finance staff has already begun to regularly review grant budgets to ensure that expenses are allowable for reimbursement. Indirect costs for the federal grants are charged to a separate Indirect Cost ledger to ensure accurate tracking and reporting.
The Finance staff has already begun to regularly review grant budgets to ensure that expenses are allowable for reimbursement. Indirect costs for the federal grants are charged to a separate Indirect Cost ledger to ensure accurate tracking and reporting.
View Audit 352372 Questioned Costs: $1
Finding 553699 (2024-002)
Significant Deficiency 2024
Invest in Kids
CO
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.303
Invest in Kids updated its policies and procedures in October 2024. The updated language states “Disbursements to subrecipients of federal funds: The Director(s) and Finance & Administrative Manager will review all relevant documentation to confirm that funds were used for the approved amount and in...
Invest in Kids updated its policies and procedures in October 2024. The updated language states “Disbursements to subrecipients of federal funds: The Director(s) and Finance & Administrative Manager will review all relevant documentation to confirm that funds were used for the approved amount and intended activity, goods, or services, and that only allowable expenses are charged. Invoice payments will be delayed until the necessary supporting documentation is received and verified.” Additionally, all staff participated in the organization's annual financial management and internal controls training in October 2024 with a focus on the accounts payable and invoicing process.
View Audit 352269 Questioned Costs: $1
University of Puerto Rico
PR
Cash Management
Federal Program: Student Financial Assistance (SFA) Cluster - Various ALN Compliance Requirement - Cash Management Management’s Response The UPR concurs with this finding. In two instances, UPR requested funds to G5 with too much time in advance. The central administration finance office asked f...
Federal Program: Student Financial Assistance (SFA) Cluster - Various ALN Compliance Requirement - Cash Management Management’s Response The UPR concurs with this finding. In two instances, UPR requested funds to G5 with too much time in advance. The central administration finance office asked for all units' payment schedules. We will review them and, if necessary, request that schedules include the date to request funds to G5 and the payment date. Schedules must be approved and signed by a finance director’s representative. Payments to students should be scheduled within no more than three days. Additionally, we will meet with the personnel involved in this process: financial aid, fiscal affairs, finance, and disbursement offices to bring the message that anyone aware of possible non-compliance must alert others and act. For example, if the finance office receives G5 funds before the scheduled date, the payment date to students must be brought forward. Responsible Person or Office: Finance office at the central administration and finance offices at the eleven (11) institutional units. Timeline: 2025-2026
View Audit 352239
Finding 553654 (2024-002)
Material Weakness 2024
University of Puerto Rico
PR
Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking
Federal Programs: Student Financial Assistance (SFA) Cluster - Various ALN COVID-19 Higher Education Emergency Relief Fund (HEERF) - 84.425 Compliance Requirement – Cash Management Management’s Response The UPR concurs with this finding. In two instances, UPR requested funds to G5 with too much ...
Federal Programs: Student Financial Assistance (SFA) Cluster - Various ALN COVID-19 Higher Education Emergency Relief Fund (HEERF) - 84.425 Compliance Requirement – Cash Management Management’s Response The UPR concurs with this finding. In two instances, UPR requested funds to G5 with too much time in advance. The central administration finance office asked for all units' payment schedules. We will review them and, if necessary, request that schedules include the date to request funds to G5 and the payment date. Schedules must be approved and signed by a finance director’s representative. Staff from the financial aid, fiscal affairs, finance, and disbursement offices will be trained on the FSA Handbook, specifically about requesting and managing FSA funds. We will discuss potential errors that may occur during the process and how, as a group, they can monitor and prevent missed payment deadlines. For example, if the finance office receives G5 funds before the scheduled date, the payment date to students must be brought forward. This type of monitoring and awareness of potential non-compliance should result in compliance with the regulations. Responsible Person or Office: Finance office at the central administration and finance offices at the eleven (11) institutional units. Timeline: 2025-2026
View Audit 352239
Finding 553638 (2024-004)
Significant Deficiency 2024
Anna Marie's Alliance
MN
Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
2024-004 Crime Victim Assistance -Assistance Listing No. 16.575 Recommendation: A separate individual with supervisory authority over the preparer should be assigned to review a...
2024-004 Crime Victim Assistance -Assistance Listing No. 16.575 Recommendation: A separate individual with supervisory authority over the preparer should be assigned to review and approve the cash drawdowns and reports prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has designated an individual to review and approve the cash reimbursement requests and reports prior to submission. Name(s) of the contact person(s) responsible for corrective action: Tracy Johnson, Director of Finance Planned completion date for corrective action plan: June 30, 2025. If the U.S. Department of Justice has questions regarding this plan, please call Tracy Johnson at 320- 251-7203 ext. 257.
View Audit 352209
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