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Corrective Action Plans

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Finding 504012 (2023-001)
Material Weakness 2023
Penn Manor Apartments (div. of Southeast Kansas Lutherans, Inc.)
KS
Cash Management HUD Housing Programs Reporting
The action taken was to immediately cease the payments, and wait until there are residual funds available to repay the loan or HUD approval is granted.
The action taken was to immediately cease the payments, and wait until there are residual funds available to repay the loan or HUD approval is granted.
View Audit 326375
Finding 503862 (2023-002)
Significant Deficiency 2023
Shalom II Housing, Inc.
RI
HUD Housing Programs Cash Management
The Organization will deposit $2,243 to their residual receipts account.
The Organization will deposit $2,243 to their residual receipts account.
View Audit 326185
Finding 503793 (2023-002)
Significant Deficiency 2023
Greenheart International
IL
Cash Management Internal Control / Segregation of Duties
2023-002 Name of Contact Person: Matthew Roy Corrective Action: Greenheart has now changed this process to have the Accounting Manager send a request to drawdown to the Director of Finance and Grants director. The Director of Finance ultimately approves the drawdown, and the email exchange is saved ...
2023-002 Name of Contact Person: Matthew Roy Corrective Action: Greenheart has now changed this process to have the Accounting Manager send a request to drawdown to the Director of Finance and Grants director. The Director of Finance ultimately approves the drawdown, and the email exchange is saved for documentation. Proposed Completion Date: Management considers this finding resolved as of August 2024.
View Audit 326064
Finding 503772 (2023-004)
Material Weakness 2023
City of Tuskegee, Alabama
AL
Cash Management § 200.305
The City will not draw down any grant funds prior to incurring the expenditure.
The City will not draw down any grant funds prior to incurring the expenditure.
View Audit 326053
Finding 503701 (2023-008)
Material Weakness 2023
City of Auburn, Maine
ME
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.307
Management Response/Corrective Action Plan: The Community Development and Finance Departments acknowledge that EN funds were drawn when it appeared that PI funds were available. The finding was partly influenced by the nature of first quarter draws and the need to record prior year expenses. We ha...
Management Response/Corrective Action Plan: The Community Development and Finance Departments acknowledge that EN funds were drawn when it appeared that PI funds were available. The finding was partly influenced by the nature of first quarter draws and the need to record prior year expenses. We have corrected the discrepancy and to address this in the future, we plan to implement a balance sheet account to better track PI balances and expenditures.
View Audit 325909 Questioned Costs: $1
Finding 503696 (2023-007)
Material Weakness 2023
City of Auburn, Maine
ME
School Nutrition Programs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.430
Management Response/Corrective Action Plan: Going forward the School Nutrition staff will keep a spreadsheet documenting meals reimbursed previous fiscal years, and in each month to compare to the number of meals calculated for the current billing month.
Management Response/Corrective Action Plan: Going forward the School Nutrition staff will keep a spreadsheet documenting meals reimbursed previous fiscal years, and in each month to compare to the number of meals calculated for the current billing month.
View Audit 325909
Finding 503559 (2023-003)
Significant Deficiency 2023
Boys and Girls Club of Livingston County
IL
Internal Control / Segregation of Duties Cash Management Reporting
As a small organization, with limited staffing, it was noted that the numbers were transposed when entered and the hourly rates were taken from the Payroll Report versus the paystub. Going forward with the CFO in place, all wages will be reported on-a-monthly basis utilized by the paystubs noting th...
As a small organization, with limited staffing, it was noted that the numbers were transposed when entered and the hourly rates were taken from the Payroll Report versus the paystub. Going forward with the CFO in place, all wages will be reported on-a-monthly basis utilized by the paystubs noting the wage rate changed. Noting that each grant has its own reporting requirements, the organization will provide a three-step verification that will include providing the CPA with the final verification of the monthly reports. The CFO will prepare the reimbursement month, the CEO will verify and send to the CPA who will approve for submission to ensure accuracy of the reports. This additional verification will provide for an outside the organization review prior to submitting. An additional note is that the variances were not paid beyond what the grant allowed. The IL Alliance that manages the grant for the local organization has created a new tool to assist in the accuracy of the submissions which have been provided since January 1st which will eliminate most reimbursement discrepancies. For example, if the supplies budget line-item was $500.00 and the organization submitted $525.00 in receipts the tool being utilized will be highlighted in red and will not be reimbursed at $525.00, only the $500.00 allowed and this is through all the grants. No overage of dollars was received other than what the grant allowed even though the submission might have been less or more.If it was less, the IL Alliance reaches out to the organization for additional receipts. The Boys & Girls Club of Livingston County will ensure the numbers are more accurate in the reporting moving forward.
View Audit 325727
Finding 503558 (2023-002)
Significant Deficiency 2023
Boys and Girls Club of Livingston County
IL
Internal Control / Segregation of Duties Cash Management Significant Deficiency
In working with the funding agencies, financial tools have been provided to ensure the accuracy and completeness of the award periods. Each grant has diverse requirements, for example one grant doesn’t pay for overtime, PTO or Holiday’s, other grants do reimburse for those items which caused over su...
In working with the funding agencies, financial tools have been provided to ensure the accuracy and completeness of the award periods. Each grant has diverse requirements, for example one grant doesn’t pay for overtime, PTO or Holiday’s, other grants do reimburse for those items which caused over submitting for wages, the funding agency only reimburses based on the actual of what the grant allows and doesn’t pay for any overages. The corrective action plan is to provide monthly reports utilizing the paystubs as opposed to the payroll reports generating from the fund accounting software as was noted some were on different months. The CFO will provide the monthly report to the CEO who will utilize the tool to verify the accuracy of the financial report. The IL Alliance that manages the grant for the local organization has created a new tool to assist in the accuracy of the submissions which have been provided since January 1st which will eliminate most reimbursement discrepancies. For example, if the supplies budget line-item was $500.00 and the organization submitted $525.00 in receipts the tool being utilized will be highlighted in red and will not be reimbursed at $525.00, only the $500.00 allowed and this is through all the grants. No overage of dollars was received other than what the grant allowed even though the submission might have been less or more. If it was less, the IL Alliance reaches out to the organization for additional receipts. The Boys & Girls Club of Livingston County will ensure the numbers are more accurate in the reporting moving forward.
View Audit 325727
Finding 503557 (2023-005)
Significant Deficiency 2023
Boys and Girls Club of Livingston County
IL
Internal Control / Segregation of Duties Cash Management Reporting
The financial policies and procedures will be modified with the policy to include review of the submissions by the CEO and the CPA prior to submission of the grant reimbursement request, this will increase the ability to segregate the duties and provide more accurate reporting. Overall, with 2023 st...
The financial policies and procedures will be modified with the policy to include review of the submissions by the CEO and the CPA prior to submission of the grant reimbursement request, this will increase the ability to segregate the duties and provide more accurate reporting. Overall, with 2023 still coping with lack of employment pool coming off COVID, securing the CFO was and is crucial to prevent future findings in the Internal Control over the programs. The IL Alliance that manages the grant for the local organization has created a new tool to assist in the accuracy of the submissions which have been provided since January 1st which will eliminate most reimbursement discrepancies. For example, if the supplies budget line-item was $500.00 and the organization submitted $525.00 in receipts the tool being utilized will be highlighted in red and will not be reimbursed at $525.00, only the $500.00 allowed and this is through all the grants. No overage of dollars was received other than what the grant allowed even though the submission might have been less or more. If it was less, the IL Alliance reaches out to the organization for additional receipts. The Boys & Girls Club of Livingston County will ensure the numbers are more accurate in the reporting moving forward.
View Audit 325727
Finding 503556 (2023-004)
Significant Deficiency 2023
Boys and Girls Club of Livingston County
IL
Internal Control / Segregation of Duties Cash Management Significant Deficiency
An increase of staff, a staff member and the CPA overview will be provided to ensure increased functionality for requested reimbursements and corresponding receipts verifying that each monthly reimbursement is balanced with the receipts and wages. The IL Alliance that manages the grant for the local...
An increase of staff, a staff member and the CPA overview will be provided to ensure increased functionality for requested reimbursements and corresponding receipts verifying that each monthly reimbursement is balanced with the receipts and wages. The IL Alliance that manages the grant for the local organization has created a new tool to assist in the accuracy of the submissions which have been provided since January 1st which will eliminate most reimbursement discrepancies. For example, if the supplies budget line-item was $500.00 and the organization submitted $525.00 in receipts the tool being utilized will be highlighted in red and will not be reimbursed at $525.00, only the $500.00 allowed and this is through all the grants. No overage of dollars was received other than what the grant allowed even though the submission might have been less or more. If it was less, the IL Alliance reaches out to the organization for additional receipts. The Boys & Girls Club of Livingston County will ensure the numbers are more accurate in the reporting moving forward.
View Audit 325727
Finding 503387 (2023-011)
Material Weakness 2023
Grant County
NM
Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Views of Responsible Officials and Planned Corrective Action - The County has created a documented process in the new policy and procedures manual for federal guidelines. Separation of duties has been implemented. Robert Placencio, Finance Director will be reviewing and approving these reimbursement...
Views of Responsible Officials and Planned Corrective Action - The County has created a documented process in the new policy and procedures manual for federal guidelines. Separation of duties has been implemented. Robert Placencio, Finance Director will be reviewing and approving these reimbursements moving forward. Responsible Official - Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Completion Date - October 10, 2024.
View Audit 325543
Finding 503327 (2023-004)
Material Weakness 2023
City of Gladstone, Michigan
MI
Procurement, Suspension & Debarment Cash Management Allowable Costs / Cost Principles § 200.303
Statement of Condition/Criteria: The City does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal ...
Statement of Condition/Criteria: The City does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Planned Corrective Action: City management will develop written policies and procedures related to federal awards. Contact person responsible for corrective action: Vicki Schroeder, Treasurer, and Eric Buckman, City Manager Anticipated Completion Date: March 2024
View Audit 325478
Finding 503291 (2023-003)
Significant Deficiency 2023
Catholic Charities of the Diocese of Tulsa, Inc.
OK
Cash Management Internal Control / Segregation of Duties Significant Deficiency § 200.305
Audit Finding Reference: 2023-003 Department’s Response: We concur. Views of Responsible Officials and Corrective Action: Not all reimbursement submissions were reviewed by someone other than the preparer prior to submission. Subsequent to June 30, 2023, CCEOK established an internal control that re...
Audit Finding Reference: 2023-003 Department’s Response: We concur. Views of Responsible Officials and Corrective Action: Not all reimbursement submissions were reviewed by someone other than the preparer prior to submission. Subsequent to June 30, 2023, CCEOK established an internal control that requires all requests submitted for reimbursement be reviewed by someone other than the preparer prior to submission. Name of Contact Person: Lisa Wheeler, CPA Director of Finance Lwheeler@CCEOK.org 918-508-7118 2340 N Harvard Ave, Tulsa, OK 74158 Projected Implementation: July 1, 2024
View Audit 325382
Wingo Elderly Housing Corporation D/b/a Locust Ridge Apartments
KY
Questioned Costs Cash Management HUD Housing Programs
Management will deposit required amounts.
Management will deposit required amounts.
View Audit 325367 Questioned Costs: $1
Finding 503175 (2023-003)
Significant Deficiency 2023
Wallowa Resources, Inc.
OR
Cash Management Internal Control / Segregation of Duties Significant Deficiency
2023-003: U.S. Department of Agriculture - Soil and Water Conservation - Assistance Listing #10.902 Cash Management: Significant Deficiency in Internal Control over Compliance and Non-Compliance Finding Summary: RFRs are prepared and submitted by the same employee. Corrective Action Plan: Wallowa ...
2023-003: U.S. Department of Agriculture - Soil and Water Conservation - Assistance Listing #10.902 Cash Management: Significant Deficiency in Internal Control over Compliance and Non-Compliance Finding Summary: RFRs are prepared and submitted by the same employee. Corrective Action Plan: Wallowa Resources has already acted to correct this issue. All RFR’s are now reviewed and signed off by the Executive Director. Responsible Individual(s): Nils Christoffersen, Executive Director and Joni Maasdam, Finance Manager Anticipated Completion Date: Completed September 2024.
View Audit 325232
Finding 503158 (2023-008)
Material Weakness 2023
City of Auburn, Maine
ME
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.307
Management Response/Corrective Action Plan: The Community Development and Finance Departments acknowledge that EN funds were drawn when it appeared that PI funds were available. The finding was partly influenced by the nature of first quarter draws and the need to record prior year expenses. We ha...
Management Response/Corrective Action Plan: The Community Development and Finance Departments acknowledge that EN funds were drawn when it appeared that PI funds were available. The finding was partly influenced by the nature of first quarter draws and the need to record prior year expenses. We have corrected the discrepancy and to address this in the future, we plan to implement a balance sheet account to better track PI balances and expenditures.
View Audit 325183 Questioned Costs: $1
Finding 503153 (2023-007)
Material Weakness 2023
City of Auburn, Maine
ME
School Nutrition Programs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.430
Management Response/Corrective Action Plan: Going forward the School Nutrition staff will keep a spreadsheet documenting meals reimbursed previous fiscal years, and in each month to compare to the number of meals calculated for the current billing month.
Management Response/Corrective Action Plan: Going forward the School Nutrition staff will keep a spreadsheet documenting meals reimbursed previous fiscal years, and in each month to compare to the number of meals calculated for the current billing month.
View Audit 325183
Finding 503055 (2023-003)
Material Weakness 2023
Village of Leesburg
OH
Cash Management Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.328 § 200.329
Reporting was corrected through the ODOD
Reporting was corrected through the ODOD
View Audit 325029
Finding 503004 (2023-002)
Material Weakness 2023
Logan County
OH
Student Financial Aid Allowable Costs / Cost Principles Cash Management
The fiscal department staff will compare the SACWIS placement cost report with billing. If any discrepancy occurs the fiscal department staff will confirm with the caseworker of the case for correct number of days. The fiscal department will verify the reimbursement report for accuracy.
The fiscal department staff will compare the SACWIS placement cost report with billing. If any discrepancy occurs the fiscal department staff will confirm with the caseworker of the case for correct number of days. The fiscal department will verify the reimbursement report for accuracy.
View Audit 324945
Finding 503002 (2023-001)
Material Weakness 2023
Logan County
OH
Cash Management
Fiscal Supervisor will review ORC and Federal Guidelines to ensure any draws paid forward to cover future invoices is done when the invoice is received and ensure prompt payment within the ten days max allowable.
Fiscal Supervisor will review ORC and Federal Guidelines to ensure any draws paid forward to cover future invoices is done when the invoice is received and ensure prompt payment within the ten days max allowable.
View Audit 324945
Finding 502973 (2023-001)
Significant Deficiency 2023
Grace House INC
MS
Subrecipient Monitoring Cash Management Material Weakness
Views of Responsible Officials and Planned Corrective Action – Grace House has created and will implement the following new controls: a) Every reimbursement request made by any employee will require approval from the Executive Director, Assistant Director, or board of directors vote where appropriat...
Views of Responsible Officials and Planned Corrective Action – Grace House has created and will implement the following new controls: a) Every reimbursement request made by any employee will require approval from the Executive Director, Assistant Director, or board of directors vote where appropriate. b) For rental invoices, the immediate supervisor must approve all rental invoices for payment processing before being submitted to the administrative office. If the immediate supervisor is absent, the invoice must be approved by the Executive Director or Assistant Director. c) When a new client invoice is submitted for approval for an existing approved landlord, the invoice along with the traditional client identifying information will be reviewed by both the immediate supervisor and the Executive Director.d) When a new client invoice is submitted for approval for a new landlord, the invoice will be reviewed by both the immediate supervisor and the Executive Director. Each invoice requires a W9 form to validate the legal name, property records verifying ownership matching the legal name on the W9, a picture ID of the individual listed on the W9, and a copy of the agreement if a property management company is listed on the W9 instead of an individual. e) All new clients and landlords will be researched through an investigative software to prove there is no evidence of false identity. f) Grace House has contracted an independent certified fraud investigator to conduct periodic reviews for compliance with fraud prevention policies at least semiannually but beginning quarterly through 2025
View Audit 324929
Finding 502957 (2023-002)
Significant Deficiency 2023
Henry County R-I School District
MO
Cash Management
December 8, 2023 U.S. Department of Education Henry County R-I School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Brad Hunter, Superintendent Henry County R-I School...
December 8, 2023 U.S. Department of Education Henry County R-I School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Brad Hunter, Superintendent Henry County R-I School District Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2023 The findings from the June 30, 2023, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2023-002 ARP ESSER III Recommendation: The District must ensure that they have proper documentation and have actually spent the federal funds prior to seeking reimbursement. Action Taken: The District will ensure that expenditures are properly supported prior to requesting reimbursement. Completion Date: June 30, 2024 Sincerely, Brad Hunter, Superintendent Henry County R-I School District
View Audit 324922
Finding 502901 (2023-002)
Significant Deficiency 2023
Reset to Success Foundation, Inc.
IL
Cash Management Reporting Internal Control / Segregation of Duties
We will engage with an outside consultant/independent CPA firm to review and manage the internal control process. This corrective action will be implemented by December 31, 2024 by the Administrator and Board.
We will engage with an outside consultant/independent CPA firm to review and manage the internal control process. This corrective action will be implemented by December 31, 2024 by the Administrator and Board.
View Audit 324851
County of Lee, Virginia
VA
Questioned Costs Subrecipient Monitoring Cash Management
The County will obtain and review periodic financial statements and/or underlying documentation and obtain a copy of the annual audit report in accordance with Uniform Guidance.
The County will obtain and review periodic financial statements and/or underlying documentation and obtain a copy of the annual audit report in accordance with Uniform Guidance.
View Audit 324806 Questioned Costs: $1
Finding 502677 (2023-001)
Significant Deficiency 2023
205 Corporation, Inc.
OK
HUD Housing Programs Cash Management Reporting
For the year ended December 31, 2023 CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS 205 Corporation, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tuls...
For the year ended December 31, 2023 CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS 205 Corporation, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2023 The findings from the December 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2023-001: Recommendation: The Project’s management should redeposit the funds into the Residual Receipts bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the Residual Receipts account in 2024. If the Department of HUD has questions regarding this plan, please contact Rick Gowin, Westchester Realty & Development. March 12, 2024 Randy Lauderdale, President Date March 12, 2024 Rick Gowin, Management Agent Date
View Audit 324699
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