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Corrective Action Plans

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Finding 576023 (2023-001)
Material Weakness 2023
City of Hartwell, Georgia
GA
Cash Management Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.305
Clean Water State Revolving Fund – ALN: 66.458 Finding: Material Weakness in Cash Management Controls Recommendation: We recommend that the City develop and implement formal, documented procedures and internal controls to ensure that federal funds are drawn only when needed and disbursed in a ti...
Clean Water State Revolving Fund – ALN: 66.458 Finding: Material Weakness in Cash Management Controls Recommendation: We recommend that the City develop and implement formal, documented procedures and internal controls to ensure that federal funds are drawn only when needed and disbursed in a timely manner in accordance with federal cash management requirements. This should include documented monitoring of the timing of drawdowns and corresponding disbursements. Action Taken: The City of Hartwell acknowledges the importance of establishing formal internal controls over federal cash management activities. In response to this finding, the City will develop and implement written policies and procedures specifically addressing the timing of federal drawdowns and subsequent disbursements. These actions are expected to mitigate the risk of future noncompliance and address the material weakness identified. SIGNIFICANT DEFICIENCY None Reported
View Audit 365912
Finding 575808 (2023-005)
Significant Deficiency 2023
Fasd United Inc.
DC
Questioned Costs Subrecipient Monitoring Cash Management
The Organization is now billing actual costs for supplies as it has done for all other expenditures. Reimbursement request procedures and all accounting functions and segregation practices will be formulated in a written document that will be in place within 120 days of completion of the audit. The ...
The Organization is now billing actual costs for supplies as it has done for all other expenditures. Reimbursement request procedures and all accounting functions and segregation practices will be formulated in a written document that will be in place within 120 days of completion of the audit. The Organization accepts and understands that detailed reimbursement policies and procedures should be fully developed and implemented, and actual expenditures should be billed. The Organization believes that the actual cost of supplies allocated to the project exceeded the questioned cost. The Organization will adhere to reimbursement request policies and procedures that will be documented in a written accounting manual. The Organization agrees that the reimbursement request procedures should be performed by employees with properly segregated roles and responsibilities. While the Organization did not have enough staff to segregate all accounting responsibilities, it is continually working to define and monitor segregation policies and procedures and train employees on their duties and responsibilities to ensure that reimbursement requests and all accounting functions are properly separated
View Audit 365796 Questioned Costs: $1
Finding 575777 (2023-004)
Significant Deficiency 2023
Lake Health District
OR
Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303
Management is aware of deposit requirements and has committed the resources to ensure minimum deposit requirements are met.
Management is aware of deposit requirements and has committed the resources to ensure minimum deposit requirements are met.
View Audit 365747
Finding 575606 (2023-003)
Significant Deficiency 2023
Mac Housing Development Fund Corporation
NY
HUD Housing Programs Special Tests & Provisions Cash Management
Corrective Action Plan (CAP) Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2023 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-593...
Corrective Action Plan (CAP) Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2023 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (3) Finding 2023-003 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management has deposited the underfunded amount as of the date of this report.
View Audit 365596
Finding 575558 (2023-006)
Material Weakness 2023
Greenfield Exempted Village School District
OH
Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management
The district engaged in multiple construction projects using ESSER funds. Two projects were not in compliance with the prevailing wage reporting requirements. The district has updated policy 6114 – Cost Principles – Spending Federal Funds on 6/27/2022 and 1/27/2025 to comply with the Davis-Bacon A...
The district engaged in multiple construction projects using ESSER funds. Two projects were not in compliance with the prevailing wage reporting requirements. The district has updated policy 6114 – Cost Principles – Spending Federal Funds on 6/27/2022 and 1/27/2025 to comply with the Davis-Bacon Act. In addition, the district now ensures all construction contracts are presented to and reviewed by legal counsel to ensure compliance with federal, state and local laws.
View Audit 365548
Finding 575371 (2023-002)
Material Weakness 2023
Renville County
MN
Cash Management Internal Control / Segregation of Duties
Material Audit Adjustments 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Management will continue to review and gain an understanding of the audit adjustments in order to reduce the number of entries ne...
Material Audit Adjustments 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Management will continue to review and gain an understanding of the audit adjustments in order to reduce the number of entries necassary for future audits. The Conuty Finance Coordinator plans to remedy this finding in future years. 3. Official Responsible for Ensuring CAP: Lisa Herges, County Administrator, is the official responsible for ensuring corrective action of the material weakness. 4. Planning Compltion Date for CAP: December 31, 2025. 5. Plan to Monitor Completion of CAP: The County Board will be monitoring this corrective action plan. Sincerely, Lisa Herges County Administrator
View Audit 365408
Finding 575281 (2023-003)
Material Weakness 2023
Standing Rock Sioux Tribe
ND
Cash Management § 200.305
Corrective Action Plan: The Program will work with the finance department to better match advanced drawdowns to the actual disbursement for the period. This will be done by comparing the funds on hand (bank balance) to program costs. If sufficient funds are on hand a drawdown request will not be ma...
Corrective Action Plan: The Program will work with the finance department to better match advanced drawdowns to the actual disbursement for the period. This will be done by comparing the funds on hand (bank balance) to program costs. If sufficient funds are on hand a drawdown request will not be made. Person(s) Responsible: Deanne Bear Catches, LIHEAP Director Estimated Completion Date: Effectively immediately
View Audit 365312
Finding 574731 (2023-001)
Significant Deficiency 2023
Pro Viviendas Iv, Inc.
PR
HUD Housing Programs Cash Management
Management will proceed to transfer from the operational to the reserve account $5,684 corresponding to the undeposited deficiency ($812 per month) during the period from June to December 2023. Evidence of the deposit to the reserve account will be sent to HUD office as agreed. Popular bank will be ...
Management will proceed to transfer from the operational to the reserve account $5,684 corresponding to the undeposited deficiency ($812 per month) during the period from June to December 2023. Evidence of the deposit to the reserve account will be sent to HUD office as agreed. Popular bank will be notified about the matter and while the amount is adjusted through the monthly mortgage payment, Management will continue to make monthly deposits of $812.00 through 2023 fiscal year to cover the deficiency. The responsible person for the corrective action plan is Carmen G Rivera, Blanco’s Administrative Director. The estimated completion date for the finding is May 31, 2024. Management will ensure deposits to the replacement reserve account are made on a monthly basis as stated in the use agreement.
View Audit 365039
Finding 574730 (2023-001)
Significant Deficiency 2023
Pro Viviendas Iii, INC
PR
HUD Housing Programs Cash Management
Management will proceed to transfer from the operational to the reserve account $5,684 corresponding to the undeposited deficiency ($812 per month) during the period from June to December 2023. Evidence of the deposit to the reserve account will be sent to HUD office as agreed. Popular bank will be ...
Management will proceed to transfer from the operational to the reserve account $5,684 corresponding to the undeposited deficiency ($812 per month) during the period from June to December 2023. Evidence of the deposit to the reserve account will be sent to HUD office as agreed. Popular bank will be notified about the matter and while the amount is adjusted through the monthly mortgage payment, Management will continue to make monthly deposits of $812.00 through 2023 fiscal year to cover the deficiency. The responsible person for the corrective action plan is Carmen G Rivera, Blanco’s Administrative Director. The estimated completion date for the finding is May 31, 2024. Management will ensure deposits to the replacement reserve account are made on a monthly basis as stated in the use agreement.
View Audit 365038
Finding 574307 (2023-013)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Cash Management § 200.305
Corrective Actions Taken:
Corrective Actions Taken:
View Audit 364765
Finding 574307 (2023-013)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Cash Management § 200.305
1.       SCMRC revised its federal drawdown procedures in 2024 to require documented review and approval of all expenditures before submitting any drawdown request.
1.       SCMRC revised its federal drawdown procedures in 2024 to require documented review and approval of all expenditures before submitting any drawdown request.
View Audit 364765
Finding 574307 (2023-013)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Cash Management § 200.305
2.       A Draw Down Request Workbook is now prepared by the Controller and reviewed against supporting documentation, including invoices, timecards, and purchase records.
2.       A Draw Down Request Workbook is now prepared by the Controller and reviewed against supporting documentation, including invoices, timecards, and purchase records.
View Audit 364765
Finding 574307 (2023-013)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Cash Management § 200.305
3.       The CEO reviews and signs off on each Draw Down Request prior to submission.
3.       The CEO reviews and signs off on each Draw Down Request prior to submission.
View Audit 364765
Finding 574307 (2023-013)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Cash Management § 200.305
4.       Completed Draw Down Request Workbooks are submitted to HRSA for prior approval and retained for audit purposes.
4.       Completed Draw Down Request Workbooks are submitted to HRSA for prior approval and retained for audit purposes.
View Audit 364765
Finding 574307 (2023-013)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Cash Management § 200.305
5.       Internal drawdown audits are conducted monthly to confirm alignment with federal cash management standards.
5.       Internal drawdown audits are conducted monthly to confirm alignment with federal cash management standards.
View Audit 364765
Finding 574307 (2023-013)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Cash Management § 200.305
Corrective Action Plan:
Corrective Action Plan:
View Audit 364765
Finding 574307 (2023-013)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Cash Management § 200.305
1.       Updated drawdown procedures have been incorporated into SCMRC’s financial policies and will be re-reviewed annually.
1.       Updated drawdown procedures have been incorporated into SCMRC’s financial policies and will be re-reviewed annually.
View Audit 364765
Finding 574307 (2023-013)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Cash Management § 200.305
2.       Refresher training on 2 CFR § 200.305 and internal drawdown requirements will be conducted by Q4 2025.
2.       Refresher training on 2 CFR § 200.305 and internal drawdown requirements will be conducted by Q4 2025.
View Audit 364765
Finding 574307 (2023-013)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Cash Management § 200.305
3.       Results of monthly drawdown audits will be included in the Finance Committee compliance dashboard starting in September 2025.
3.       Results of monthly drawdown audits will be included in the Finance Committee compliance dashboard starting in September 2025.
View Audit 364765
Finding 574307 (2023-013)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Cash Management § 200.305
4.       SCMRC will continue to require documented CEO approval on all federal drawdown submissions to ensure sustained internal control.
4.       SCMRC will continue to require documented CEO approval on all federal drawdown submissions to ensure sustained internal control.
View Audit 364765
Finding 574299 (2023-005)
Significant Deficiency 2023
South Central Medical and Resource Center, Inc.
OK
Cash Management
Corrective Actions Taken:
Corrective Actions Taken:
View Audit 364765
Finding 574299 (2023-005)
Significant Deficiency 2023
South Central Medical and Resource Center, Inc.
OK
Cash Management
1. Implemented a 15-month rolling cash flow forecast in Q4 2024, updated weekly by the CEO and Controller in partnership with the contract accountant.
1. Implemented a 15-month rolling cash flow forecast in Q4 2024, updated weekly by the CEO and Controller in partnership with the contract accountant.
View Audit 364765
Finding 574299 (2023-005)
Significant Deficiency 2023
South Central Medical and Resource Center, Inc.
OK
Cash Management
2. Finance staff monitor cash balances and disbursements at least twice per week to anticipate timing issues and support grant drawdown coordination.
2. Finance staff monitor cash balances and disbursements at least twice per week to anticipate timing issues and support grant drawdown coordination.
View Audit 364765
Finding 574299 (2023-005)
Significant Deficiency 2023
South Central Medical and Resource Center, Inc.
OK
Cash Management
3. Established internal minimum balance thresholds and enabled low balance alerts to prevent overdrafts.
3. Established internal minimum balance thresholds and enabled low balance alerts to prevent overdrafts.
View Audit 364765
Finding 574299 (2023-005)
Significant Deficiency 2023
South Central Medical and Resource Center, Inc.
OK
Cash Management
4. Consolidated underutilized accounts in 2025 and formalized contingency planning with SCMRC’s banking institution.
4. Consolidated underutilized accounts in 2025 and formalized contingency planning with SCMRC’s banking institution.
View Audit 364765
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