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Corrective Action Plans

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Beloved Community Charter School
NJ
Cash Management
SBA will ensure claims are submitted and certified timely per internal procedures
SBA will ensure claims are submitted and certified timely per internal procedures
View Audit 317186
Finding 481040 (2023-002)
Significant Deficiency 2023
Colorado Poverty Law Project
CO
Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303
We agree with this finding, and corrective action was taken in May 2024. The Executive Director along with the Operations Manager review all time entries at each month-end to ensure staff time is accurately recorded and appropriately allocated to each funding source prior to submitting to the granto...
We agree with this finding, and corrective action was taken in May 2024. The Executive Director along with the Operations Manager review all time entries at each month-end to ensure staff time is accurately recorded and appropriately allocated to each funding source prior to submitting to the grantor for reimbursement.
View Audit 317176
Town of Wilbraham, Ma
MA
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management
Audit Finding Reference: 2023-001 – Document Policies and Procedures over Federal Awards Planned Corrective Action: The Town is in the process of reviewing Policies and Procedures as they relate to Federal Awards. Name of Contact Person and Completion Date: Derek Geser, Wilbraham Town Accounta...
Audit Finding Reference: 2023-001 – Document Policies and Procedures over Federal Awards Planned Corrective Action: The Town is in the process of reviewing Policies and Procedures as they relate to Federal Awards. Name of Contact Person and Completion Date: Derek Geser, Wilbraham Town Accountant & Nick Breault, Wilbraham Town Administrator - No estimated completion date as of now.
View Audit 317055
Finding 480919 (2023-004)
Material Weakness 2023
Pembroke Hill School
NH
Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303
Audit Finding Reference: 2023-004 Excess Food Service Fund Balance Management's View and Planned Corrective Action: Management agrees that the Food Service Fund Balance needs to be reduced The Department of Education in FY2023 they did not require a spend down plan for the application. With that s...
Audit Finding Reference: 2023-004 Excess Food Service Fund Balance Management's View and Planned Corrective Action: Management agrees that the Food Service Fund Balance needs to be reduced The Department of Education in FY2023 they did not require a spend down plan for the application. With that said we currently have a spend down plan in place to reduce the fund balance to a more appropriate fund balance and to meet the regulation. The spend down plan was submitted in March 2024. Name of Contact Person and Completion Date: Name 1 Amber Wheeler Name 2 Danielle Rossetti Anticipated Completion Date - December 31, 2024
View Audit 317015 Questioned Costs: $1
Finding 480746 (2023-009)
Material Weakness 2023
Hampton County School District
SC
Cash Management
District has written internal policies and provided training to district staff to ensure that internal controls are in place and adhered to. Proper training will continue annually to ensure internal controls are in place. Transaction review processes have been put in place to minimize misclassificat...
District has written internal policies and provided training to district staff to ensure that internal controls are in place and adhered to. Proper training will continue annually to ensure internal controls are in place. Transaction review processes have been put in place to minimize misclassifications.
View Audit 316952
Finding 480734 (2023-001)
Significant Deficiency 2023
McKenzie School District
OR
Cash Management
Federal Program: Disaster Grants-Public Assistance (Presidentially Declared Disasters) (AL# 97.036) $750,000 ~no Condition: There was no evidence that a review of reimbursement requests was done by an independent individual who was not involved in the preparation process. Criteria: A second individu...
Federal Program: Disaster Grants-Public Assistance (Presidentially Declared Disasters) (AL# 97.036) $750,000 ~no Condition: There was no evidence that a review of reimbursement requests was done by an independent individual who was not involved in the preparation process. Criteria: A second individual not involved in the reimbursement request preparation process should review the request prior to it being submitted to the granting agency. Effect: Without a secondary review, the chances are increased that a reimbursement request could be submitted for the wrong amount or at the wrong time per the grant agreement. Cause: The District did not establish a process for implementing a secondary review. Recommendations: We recommend the District establish and document procedures to make sure a second individual independent of the reimbursement request preparation process reviews each request for accuracy and timing before the request is submitted, and provides a signature or initials and date of review on the documentation. Management's Response: The District has implemented an approval process subject to administrator approval for submission of reimbursement claims. The Grant Program Supervisor will prepare reimbursement claim documents and the Director of Finance will review and submit the reimbursement claims. A paper trail will be implemented; a copy of the email will be sufficient
View Audit 316942
Finding 480717 (2023-003)
Significant Deficiency 2023
Three Links Apartments
MN
Special Tests & Provisions Procurement, Suspension & Debarment Cash Management
Special Tests and Provisions Significant Deficiency in Internal Control over Compliance US Department of Housing and Urban Development CFA #14.155 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects Finding Summary: The Project did not have proper...
Special Tests and Provisions Significant Deficiency in Internal Control over Compliance US Department of Housing and Urban Development CFA #14.155 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects Finding Summary: The Project did not have proper documentation of reviews over cash disbursements and bank reconciliations. Responsible Individuals: Mari Chambers, CFO Corrective Action Plan: Management agrees with the finding and has implemented procedures to properly document the approvals of cash disbursements and bank reconciliations. Anticipated Completion Date: Resolved
View Audit 316935
Finding 480680 (2023-001)
Significant Deficiency 2023
Preservation of Affordable Housing, INC
MA
Cash Management Program Income § 200.305
In 2024, all required interest refunds were remitted. Additionally, management established a policy to remit annual calculated interest refunds by March 31st of the subsequent year.
In 2024, all required interest refunds were remitted. Additionally, management established a policy to remit annual calculated interest refunds by March 31st of the subsequent year.
View Audit 316892
The Carpenter Housing Development Fund Co., Inc.
NY
HUD Housing Programs Cash Management
Finding #2023-002 Section 202 Supportive Housing for the Elderly – (Capital Advance) – ALN 14.157: Recommendation: We recommend that management should deposit the required funds in the future into the residual receipts reserve account within the 60-day requirement. Action taken: Carpenter Apartmen...
Finding #2023-002 Section 202 Supportive Housing for the Elderly – (Capital Advance) – ALN 14.157: Recommendation: We recommend that management should deposit the required funds in the future into the residual receipts reserve account within the 60-day requirement. Action taken: Carpenter Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely and accurate deposits in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.
View Audit 316880
Borough of Lindenwold School District
NJ
School Nutrition Programs Subrecipient Monitoring Cash Management
Corrective Action Required by The Board - The School District was not in compliance with CFR section 210.14 which requires that the net cash resources in the food service fund to be below its three month average expenditures at year end. Recommendation Number Corrective Action Required by The Board...
Corrective Action Required by The Board - The School District was not in compliance with CFR section 210.14 which requires that the net cash resources in the food service fund to be below its three month average expenditures at year end. Recommendation Number Corrective Action Required by The Board - The responsible officials are in agreement with the calculation. COVID's financial impact on the food service fund and ultimately the food service reserves has created this inflated financial position. We will use these funds to continue to invest in our food service equipment as well as upgrade our food options and meal quality, within USDA regulations.
View Audit 316793
Finding 480514 (2023-003)
Significant Deficiency 2023
Perkasie Regional Authority
PA
Cash Management
The payroll timesheets for the Grant funding was not clearly defined as to who was working on that specific project on specific days. Going forward the Manager will have a timesheet for each employee that works on the grant project each day and the number of hours from that day spent working on tha...
The payroll timesheets for the Grant funding was not clearly defined as to who was working on that specific project on specific days. Going forward the Manager will have a timesheet for each employee that works on the grant project each day and the number of hours from that day spent working on that project. The Manager will review all employee timesheets and the Engineer/Board will review the timesheet for the Manager.
View Audit 316706
Finding 480513 (2023-002)
Material Weakness 2023
Perkasie Regional Authority
PA
Cash Management Reporting Internal Control / Segregation of Duties
The Manager acknowledges that there is no separation of duties, but with the Authority being very small and there only being three (3) office employees; it does not make financial sense to hire an additional person to oversee the grant proceeds. The Manager will make sure that going forward all ite...
The Manager acknowledges that there is no separation of duties, but with the Authority being very small and there only being three (3) office employees; it does not make financial sense to hire an additional person to oversee the grant proceeds. The Manager will make sure that going forward all items pertaining to the grant are reviewed by the Board and Engineer to help off-set that separation of duty issue. The Authority Manager did not disclose the grant receivable as it was not yet received at the end of 2023 and should have been booked as an accrual and not a cash basis receipt. The Manager will ensure that going forward items are booked based on the accrual and not the cash basis.
View Audit 316706
Finding 480497 (2023-002)
Significant Deficiency 2023
Shawano County, Wisconsin
WI
Cash Management Internal Control / Segregation of Duties
Finding 2023-002 AL No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency U.S. Department of Treasury Pass-through Agency Not applicable Award Number / Year 2023 Department Shawano County Department of Finance Criteria: The Uniform Guidance and State Single Audit Gui...
Finding 2023-002 AL No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency U.S. Department of Treasury Pass-through Agency Not applicable Award Number / Year 2023 Department Shawano County Department of Finance Criteria: The Uniform Guidance and State Single Audit Guidelines require that local entities receiving federal and state awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations and program compliance requirements. The Uniform Guidance and State Single Audit Guidelines further require auditors to obtain an understanding of the local entity's internal control over federal and state programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission of monthly reports, which should be reviewed and approved by a responsible party other than the original preparer before they are submitted to the granting agency. Condition/Context: During our testing, it was noted that the 2023 project and expenditure report was not reviewed by an independent person before submission for reimbursement. Our sample was not statistically valid. Cause: The county did not have internal control procedures in place requiring an independent person to review the reports before submission to ensure the report was accurate. Questioned Costs: None noted. Effect: Reports submitted could contain errors. Recommendation: We recommend that an employee other than the preparer review all reports before they are submitted to grantors. Management’s Response: Internal guidance has been provided to all departments for documented reviews of compliance requirements. An update will be made to the financial policy.
View Audit 316691
Finding 480493 (2021-001)
Significant Deficiency 2023
New Mexico Rural Water Association
NM
Procurement, Suspension & Debarment Cash Management Internal Control / Segregation of Duties
It is management's policy to update and distribute travel reimbursement forms with new mileage and per diem rates the first of each calendar year, and at any other time the rates may change. Federal per diem and travel rates will be verified on a monthly basis to ensure that the most current rates a...
It is management's policy to update and distribute travel reimbursement forms with new mileage and per diem rates the first of each calendar year, and at any other time the rates may change. Federal per diem and travel rates will be verified on a monthly basis to ensure that the most current rates are being used. Formulas in travel vouchers will be checked to make sure that they have not been changed and that they calculate properly. A staff person will review all travel vouchers to verify that rates and calculations are correct prior to the vouchers being paid.
View Audit 316679
Finding 480458 (2023-003)
Significant Deficiency 2023
Placer Hills Union School District
CA
Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management
The District will review the CNIPS report going forward and maintain the necessary supporting documentation of approvals.
The District will review the CNIPS report going forward and maintain the necessary supporting documentation of approvals.
View Audit 316649
Finding 480433 (2023-021)
Material Weakness 2023
State of New Hampshire
NH
Special Tests & Provisions Subrecipient Monitoring Cash Management
HSEM concurs with the finding. As a result of the audit, the practice of using individual emails to submit correspondence to FEMA was immediately addressed with staff and future correspondence will only be sent using the general shared email inbox. Regularly during staff meetings employees are remin...
HSEM concurs with the finding. As a result of the audit, the practice of using individual emails to submit correspondence to FEMA was immediately addressed with staff and future correspondence will only be sent using the general shared email inbox. Regularly during staff meetings employees are reminded to copy communications to the general shared inbox. Additionally, HSEM is currently working with the State’s Department of Information and Technology to gain access to prior staff’s emails. To note, the final paragraph in the Conditions section makes an incorrect statement regarding the submittal timeline requirements for Project Completion and Certification reports. PCCs are due within 90 days of project completion, not project obligation.
View Audit 316627
Finding 480422 (2023-014)
Material Weakness 2023
State of New Hampshire
NH
Cash Management § 200.305
The Department concurs with paragraph A that some of the cash draws were not performed in a timely manner. The finding was due to a shortage of trained personnel. The Department is in the process of hiring and training additional personnel and reviewing its policy and procedures on cash draws. Th...
The Department concurs with paragraph A that some of the cash draws were not performed in a timely manner. The finding was due to a shortage of trained personnel. The Department is in the process of hiring and training additional personnel and reviewing its policy and procedures on cash draws. The Department concurs with paragraph B. The Department can show that the subrecipients disburse payments for program advances within a few weeks from original receipt starting with the first check runs to fuel vendors shortly after receiving the advance. However, the Department will work on reviewing its policies and procedures to ensure the Department monitors the subrecipients’ written procedures to minimize the time elapsing between the transfer of funds and disbursement by the subrecipient. The Department is also creating a tracking method to show the time elapsed when an advance is originally paid to the subrecipient and when it is fully disbursed.
View Audit 316627
Finding 480397 (2023-003)
Material Weakness 2023
State of New Hampshire
NH
Internal Control / Segregation of Duties Cash Management Material Weakness § 200.303
In order to meet the segregation of duties, the Department will explore the need to create a position to ensure requisite segregation of duties requirements. With regard to the segregation of duties, the SF-270 is required form that DMAVS submits to the National Guard Appendix Program Manager for re...
In order to meet the segregation of duties, the Department will explore the need to create a position to ensure requisite segregation of duties requirements. With regard to the segregation of duties, the SF-270 is required form that DMAVS submits to the National Guard Appendix Program Manager for reimbursement with all back up documentation. The National Guard Appendix Program Manager, National Guard Grants Officer Representative, and National Guard United States Property Fiscal Officer (USPFO)/controller located in Concord, NH review, sign and submit the form to the Department of Defense on behalf of DMAVS to request the cash draw. Prior to the submission of reimbursement of any funds, each billing and invoice is reviewed, entered into a ledger and reconciled by three members of the accounting team. Once reconciled, the SF-270 is prepared and signed by the Financial Administrator. The SF-270 is then submitted to the appendix program manager for concurrence and then to the federal fiscal agent (USPFO) for approval. No funds are drawn down until approved by the USPFO. If this is not a satisfactory level of review, the department will request a new position to ensure that there the business function has the proper level of staffing to meet the requirements for segregation of duties.
View Audit 316627
Finding 480396 (2023-002)
Material Weakness 2023
State of New Hampshire
NH
Internal Control / Segregation of Duties Cash Management Material Weakness § 200.303
For clarity the Department will create a redundant manual ledger that duplicates the functions of the current ledger and Detailed Transaction Register (DTR). DMAVS has existing policies and procedures in place to track all federal funds, state funds and mixed funds, and uses spreadsheets for all tr...
For clarity the Department will create a redundant manual ledger that duplicates the functions of the current ledger and Detailed Transaction Register (DTR). DMAVS has existing policies and procedures in place to track all federal funds, state funds and mixed funds, and uses spreadsheets for all transactions that reconciles every month to NH First Detail Transaction Register (DTR), Federal Fund tracking sheet, and Federal reimbursement tracking sheet with backup documents. The tracking sheet for the federal register is not intended to account for the state share of billing. The state share is accurately accounted for in the DTR, the cumulative accounting in the SF-270 and associated back up documentation. Supporting documentation to substantiate the accuracy of lines a, c, e, and f is in the DTR, the cumulative accounting of each SF-270, the supporting documentation sent with the billing to the Federal Government, and Year-end Agency Report for Federal Awards. This includes reconciliation and analysis of SADB expenditures and revenues to the Statement of Appropriations by each Program Accounting Unit. The SF-270 form is continuous cumulative data that starts Oct 1st and runs through the end of that Federal Fiscal Year. The SF-270 is the required federal form DMAVS submits to the Federal National Guard Appendix Program Manager for reimbursement. Back up documentation is submitted with the SF-270. The National Guard Appendix Program Manager, National Guard Grants Officer Representative, and National Guard United States Property Fiscal Officer (USPFO)/controller located in Concord, NH review, sign and submit the form to the Department of Defense to affect the cash draw. DMAVS does not unilaterally make cash draws to the federal government. The USPFO, who is substantially involved provides an independent review and reconciles any discrepancies prior to approving any requests for reimbursement. One possible explanation for the finding is that the selected test works were not continuous.
View Audit 316627
Asi - Reno, Inc.
MN
Questioned Costs HUD Housing Programs Cash Management
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI-Reno, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audi...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI-Reno, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: December 31, 2023 The findings from the December 31, 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. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT - DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT; FINDING 2023-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project withdrew funds from the replacement reserve account that were subsequently reimbursed by the insurance company. Recommendation: The Project should deposit $5,500 into the replacement reserve account. Action Taken: The Project agrees with the finding. Management will deposit $5,500 into the replacement reserve account. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.
View Audit 316599 Questioned Costs: $1
Finding 480322 (2023-002)
Significant Deficiency 2023
Baptist Health Deaconess Madisonville, Inc.
KY
Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303
Finding 2023-002 Federal Agency Name: Department of the Treasury Program Name: COVID-19 Claims Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing #21.027 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: B...
Finding 2023-002 Federal Agency Name: Department of the Treasury Program Name: COVID-19 Claims Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing #21.027 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: BHD, LLC calculated their indirect cost rate based on the total grant budget and took an equal amount of that per month instead of calculating the indirect cost rate percentage of direct expenditures for each month. Responsible Individuals: Kim Ashby, Vice President of Finance Corrective Action Plan: Indirect costs for some grants were allocated based on a percentage of the grant budget. Management has changed the policy for allocation of indirect costs for all grants to require allocation based on a percentage of actual grant expenditures. Anticipated Completion Date: August 1, 2024
View Audit 316547
Endeavors, Inc.
TX
Questioned Costs Allowable Costs / Cost Principles Cash Management
Finding 2023-001 Responsible Individual: Steve Lefever Endeavors obtained verbal approval to include the activities related to utilities and facility services on requests for reimbursement from the official who reviewed and approved billings. Endeavors submits all invoices with attached detailed sup...
Finding 2023-001 Responsible Individual: Steve Lefever Endeavors obtained verbal approval to include the activities related to utilities and facility services on requests for reimbursement from the official who reviewed and approved billings. Endeavors submits all invoices with attached detailed support for each expenditure. All requests for reimbursement to date have been paid for utilities and facility services without exception. Corrective Action Plan (CAP) Endeavors will review each grant at inception and list out requirements related to budget and billings. Grant requirements will also be reviewed with the Grant/Contract Accountant and Program Officials at the start of any subsequent grant years. Endeavors will not submit billings without documented approval from the funder of budget changes from the original award. Anticipated Completion date 8/1/24
View Audit 316543 Questioned Costs: $1
Finding 480316 (2023-004)
Material Weakness 2023
Mount Vernon Community School District
IA
Cash Management Reporting Internal Control / Segregation of Duties
1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding Administration will add additional internal controls where the benefit exceeds the cost. 3. Official Responsible for Ensuring CAP Michael Marshall, Board Secre...
1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding Administration will add additional internal controls where the benefit exceeds the cost. 3. Official Responsible for Ensuring CAP Michael Marshall, Board Secretary/Treasurer, is the official responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2024. 5. Plan to Monitor Completion of CAP The School Board will be monitoring this CAP.
View Audit 316541
National Council for History Education, Inc.
OH
Cash Management Matching / Level of Effort / Earmarking § 200.305
NCHE will implement a process for review of the reimbursement request before it is submitted to verify that the expenses included in the request have been paid for before the request is submitted. Anticipated completion date is July 1, 2024.
NCHE will implement a process for review of the reimbursement request before it is submitted to verify that the expenses included in the request have been paid for before the request is submitted. Anticipated completion date is July 1, 2024.
View Audit 316504
Finding 480093 (2023-001)
Material Weakness 2023
Community Action Partnership of Middle Alabama, Inc.
AL
Cash Management
Management agrees with the finding and has developed and begun implementation of a corrective action plan.
Management agrees with the finding and has developed and begun implementation of a corrective action plan.
View Audit 316402
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