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Corrective Action Plans

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Finding 574298 (2023-004)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
Corrective Actions Taken:
Corrective Actions Taken:
View Audit 364765
Finding 574298 (2023-004)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
1. In 2024, SCMRC engaged CPA Zac Mabry to reconstruct and reconcile historical accounts payable balances, including verification of vendor-level detail.
1. In 2024, SCMRC engaged CPA Zac Mabry to reconstruct and reconcile historical accounts payable balances, including verification of vendor-level detail.
View Audit 364765
Finding 574298 (2023-004)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
2. A new Controller was hired in April 2025 to oversee all general ledger and subsidiary ledger functions.
2. A new Controller was hired in April 2025 to oversee all general ledger and subsidiary ledger functions.
View Audit 364765
Finding 574298 (2023-004)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
3. An Accounts Payable (A/P) Subsidiary Ledger was created and implemented in early 2025 using SCMRC’s accounting software.
3. An Accounts Payable (A/P) Subsidiary Ledger was created and implemented in early 2025 using SCMRC’s accounting software.
View Audit 364765
Finding 574298 (2023-004)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
4. A/P balances are now reconciled monthly to the general ledger. Any discrepancies are documented and resolved prior to financial report finalization.
4. A/P balances are now reconciled monthly to the general ledger. Any discrepancies are documented and resolved prior to financial report finalization.
View Audit 364765
Finding 574298 (2023-004)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
5. Internal procedures for invoice entry, approval, and payment were updated to require full detail (vendor, invoice #, date, and amount) for every payable.
5. Internal procedures for invoice entry, approval, and payment were updated to require full detail (vendor, invoice #, date, and amount) for every payable.
View Audit 364765
Finding 574298 (2023-004)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
6. The reconciliation process is reviewed monthly by the CEO and contract accountant, and results are presented to the Finance Committee.
6. The reconciliation process is reviewed monthly by the CEO and contract accountant, and results are presented to the Finance Committee.
View Audit 364765
Finding 574298 (2023-004)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
Corrective Action Plan:
Corrective Action Plan:
View Audit 364765
Finding 574298 (2023-004)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
1. Continue maintaining a detailed subsidiary ledger for all accounts payable, updated in real time with invoice-level detail.
1. Continue maintaining a detailed subsidiary ledger for all accounts payable, updated in real time with invoice-level detail.
View Audit 364765
Finding 574298 (2023-004)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
2. Ensure the Controller performs a monthly reconciliation of the A/P ledger to the general ledger, with documentation of any variances and resolutions.
2. Ensure the Controller performs a monthly reconciliation of the A/P ledger to the general ledger, with documentation of any variances and resolutions.
View Audit 364765
Finding 574298 (2023-004)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
3. Incorporate A/P reconciliation procedures into SCMRC’s written accounting policy and procedure manual by October 2025.
3. Incorporate A/P reconciliation procedures into SCMRC’s written accounting policy and procedure manual by October 2025.
View Audit 364765
Finding 574298 (2023-004)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
4. Implement a quarterly internal audit of A/P records to validate accuracy and completeness.
4. Implement a quarterly internal audit of A/P records to validate accuracy and completeness.
View Audit 364765
Finding 574298 (2023-004)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
5. Provide annual refresher training for finance staff on internal controls, documentation standards, and reconciliation protocols.
5. Provide annual refresher training for finance staff on internal controls, documentation standards, and reconciliation protocols.
View Audit 364765
Finding 574298 (2023-004)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
6. Evaluate the integration of A/P automation tools in FY26 to improve accuracy and audit trail capacity.
6. Evaluate the integration of A/P automation tools in FY26 to improve accuracy and audit trail capacity.
View Audit 364765
Finding 574081 (2023-001)
Significant Deficiency 2023
Hollandale School District
MS
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512
AUDITEE’S CORRECTIVE ACTION PLAN As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost principles, and Audit Requirements for Federal Awards (UG), the Hollandale School District has prepared and hereby submits the following corrective actio...
AUDITEE’S CORRECTIVE ACTION PLAN As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost principles, and Audit Requirements for Federal Awards (UG), the Hollandale School District has prepared and hereby submits the following corrective action plan for the findings included in the Schedule of Findings and Questioned Cost for the year ended June 30, 2023: Finding 2023-001 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Dr. Mario Willis Title: Superintendent B. Description of corrective action planned: The district will strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. C. Anticipated completion date of corrective action: Immediately
View Audit 364666
Finding 573885 (2023-005)
Significant Deficiency 2023
Town of East Lyme, Connecticut
CT
Allowable Costs / Cost Principles Reporting Significant Deficiency
Type of Finding: Significant Deficiency in Internal Control over Compliance 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with reporting requirements. During our testing, we noted the Town did not have submit the Pr...
Type of Finding: Significant Deficiency in Internal Control over Compliance 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with reporting requirements. During our testing, we noted the Town did not have submit the Project and Expenditure report, that was due by April 30, 2023. Recommendation: CLA recommends the Town implement procedures to ensure compliance with all requirements under which the Town if obligated to comply as part of their grant agreements. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: Management will implement procedures to ensure compliance with all requirements under which the Town if obligated to comply as part of our grant agreements. Name(s) of Contact Person(s) responsible for Corrective Active Plan: Kevin Gervais Jr. Planned completion date for corrective action plan: July 2025
View Audit 364541
Finding 573841 (2023-002)
Material Weakness 2023
City of Tenino
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
Finding ref number: 2023-002 Finding caption: The City did not have adequate internal controls with federal wage rate requirements. Name, address, and telephone of City contact person: Nancy Reddick, Clerk-Treasurer, 149 Hodgden St S, Tenino, WA 98589, (360) 264-2368. Corrective action the auditee p...
Finding ref number: 2023-002 Finding caption: The City did not have adequate internal controls with federal wage rate requirements. Name, address, and telephone of City contact person: Nancy Reddick, Clerk-Treasurer, 149 Hodgden St S, Tenino, WA 98589, (360) 264-2368. Corrective action the auditee plans to take in response to the finding: The City will include the required wage rate provisions in future contracts and will require weekly certified payroll reports prior to paying the contractor for the appropriate periods. Anticipated date to complete the corrective action: Immediately
View Audit 364492
Finding 573744 (2023-001)
Material Weakness 2023
Florence-Carlton School District 15-6
MT
Material Weakness Reporting Internal Control / Segregation of Duties § 200.512
We have reviewed the deficiencies and have included our responses to each below. 1. Finding # 2023-001 –Late filing of Financial and Audit. Reports had not been filed within nine months after the fiscal year end of Jun. 30, 2023, which should have been by Mar. 31, 2024. Management Response: Flore...
We have reviewed the deficiencies and have included our responses to each below. 1. Finding # 2023-001 –Late filing of Financial and Audit. Reports had not been filed within nine months after the fiscal year end of Jun. 30, 2023, which should have been by Mar. 31, 2024. Management Response: Florence Carlton School District 15-6 has historically filed audit reports in a timely manner to the respective agencies. The district experienced multiple key changes in financial management positions within a short period, which slowed down the audit process. Florence Carlton has filed our audit reports and data collection forms with the state, federal, and credit agencies, but this process also lacked training. Internal control procedures have been outlined and implemented for the future, including the Schedule of Federal Awards, and will continue to be implemented moving forward. The lack of Standard Working Instructions (SWI) contributes to the lack of consistency, compliance, and training. I have developed SWIs with Visual (photos or videos) directions for each step in all areas of a broad base of responsibility of the clerk position.
View Audit 364413
Finding 573741 (2023-014)
Significant Deficiency 2023
Caswell County
NC
Eligibility Significant Deficiency Internal Control / Segregation of Duties
CASWELL COUNTY 144 Court Square, Yanceyville, NC 27379 www.caswellcountync.gov 336/694-4193 Corrective Action Plan For the Year Ended June 30, 2023 Finding: 2023-014 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Heather Starr Thomas, Medicaid Super...
CASWELL COUNTY 144 Court Square, Yanceyville, NC 27379 www.caswellcountync.gov 336/694-4193 Corrective Action Plan For the Year Ended June 30, 2023 Finding: 2023-014 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Heather Starr Thomas, Medicaid Supervisor Section III - Federal Award Findings and Question Costs (continued) A refresher training will be held to review errors. Files will be reviewed internally to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. All files include accurate household members, online verifications, documented sources and verifications of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. An updated template has been put in place for applications and recertification to address household members, tax filing status, electronic checks/verifications and documentation that is needed to accurately approve/deny/continue or terminate benefits. Caseworkers will need to review Determinations to ensure all eligibility is calculated accurately. All active cases regardless of program in NCFAST are to be reviewed to ensure we have the correct information. Weekly Communications and Changes will be reviewed weekly at Unit Meeting to address any changes and NCFAST issues that may require a Help Desk Ticket. We will continue to train on this issue, and it will also be addressed in new worker Trainings. Training in the learning gateway is also available. May 1, 2024 139
View Audit 364406
Finding 573739 (2023-002)
Significant Deficiency 2023
Housing Authority of the City of Pueblo
CO
Eligibility Significant Deficiency Internal Control / Segregation of Duties
Finding 2023-002 U.S. Department of Housing and Urban Development – CFDA #14.850 Public and Indian Housing Eligibility Significant Deficiency in Internal Control over Compliance Finding Summary: For 5 participant files, the recertification / move-in checklists were not signed by Authority staff. Res...
Finding 2023-002 U.S. Department of Housing and Urban Development – CFDA #14.850 Public and Indian Housing Eligibility Significant Deficiency in Internal Control over Compliance Finding Summary: For 5 participant files, the recertification / move-in checklists were not signed by Authority staff. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: In addition to accounting, we also had newer staff members in the compliance department after a leadership transition with the department manager. We have conducted thorough training and discussions to help identify solutions moving forward. We will establish internal controls to ensure that all recertification/move-in checklists are signed by Authority Staff. We will work with the department manager to ensure that the control processes are being followed. Anticipated Completion Date: January 2024
View Audit 364403
Finding 573735 (2023-002)
Significant Deficiency 2023
Iowa Northland Regional Housing Authority
IA
Internal Control / Segregation of Duties Significant Deficiency
The Authority has determined the cost of eliminating the deficiencies would exceed its benefit.
The Authority has determined the cost of eliminating the deficiencies would exceed its benefit.
View Audit 364398
Finding 573734 (2023-001)
Significant Deficiency 2023
Iowa Northland Regional Housing Authority
IA
Reporting Significant Deficiency Internal Control / Segregation of Duties
The Authority has determined the cost of eliminating the deficiencies would exceed its benefit.
The Authority has determined the cost of eliminating the deficiencies would exceed its benefit.
View Audit 364398
Finding 573711 (2023-011)
Significant Deficiency 2023
Rogers County
OK
Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management § 200.332
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party admini...
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. To assist in this process, the Board of County Commissioners engaged a third-party administrator to oversee the grant process, including application, eligibility, review, requirements, contracting, recipient tracking and oversight, and documentation and reporting. The Board of County Commissioners will work with the third-party administrator to ensure proper grant administration.
View Audit 364370
Finding 573710 (2023-010)
Significant Deficiency 2023
Rogers County
OK
Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management § 200.1 § 200.303 § 200.329 § 200.344
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party admini...
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. To assist in this process, the Board of County Commissioners engaged a third-party administrator to oversee the grant process, including application, eligibility, review, requirements, contracting, recipient tracking and oversight, and documentation and reporting. The Board of County Commissioners will work with the third-party administrator to ensure proper grant administration.
View Audit 364370
Finding 573709 (2023-006)
Material Weakness 2023
Rogers County
OK
Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303
The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and rep...
The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements.
View Audit 364370
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