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Corrective Action Plans

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Finding 529930 (2023-001)
Significant Deficiency 2023
Minnesota Humanities Center
MN
Reporting Internal Control / Segregation of Duties
Management hired a new staff accountant and hired additional support to manage the accounting needs. The organization had a 20% increase in staff in 2024. In addition, the implementation of the accounting software was completed. Management has also hired a third-party accounting service to help moni...
Management hired a new staff accountant and hired additional support to manage the accounting needs. The organization had a 20% increase in staff in 2024. In addition, the implementation of the accounting software was completed. Management has also hired a third-party accounting service to help monitor financial reports and activities of Minnesota Humanities Center to ensure proper recording.
View Audit 347997
Finding 529925 (2023-002)
Significant Deficiency 2023
Minnesota Humanities Center
MN
Reporting Internal Control / Segregation of Duties
Management and the Board will regularly monitor financial reports and activities of MHC.
Management and the Board will regularly monitor financial reports and activities of MHC.
View Audit 347997
Finding 529921 (2023-003)
Significant Deficiency 2023
Minnesota Humanities Center
MN
Reporting Internal Control / Segregation of Duties
Management and the Board will regularly monitor financial reports and activities of MHC. In addition, management hired additional staff in 2024, creating a 20% increase in staffing for the organization.
Management and the Board will regularly monitor financial reports and activities of MHC. In addition, management hired additional staff in 2024, creating a 20% increase in staffing for the organization.
View Audit 347997
Newark Community Street Team, Inc.
NJ
Period of Performance Reporting Internal Control / Segregation of Duties § 200.512
Finding 2023-003 The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. This is a repeat of Finding 2022-001 from the 2022 audit. Auditors’ Recommendation NCST should ensure that its records are completed and reconciled in a timely manner,...
Finding 2023-003 The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. This is a repeat of Finding 2022-001 from the 2022 audit. Auditors’ Recommendation NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. Corrective Action Taken To prevent future delays, NCST has streamlined financial reporting and established a timeline for federal and grant audit compliance. A Finance Director with extensive nonprofit experience has been hired, and a third-party accounting firm has been contracted for ongoing oversight, improved audit preparedness, and enhanced reporting accuracy. All financial reports are now being prepared and submitted by the deadlines, with continuous support and oversight by the third-party accounting firm and our internal Finance Director. Audit reconciliation and financial compliance processes have been significantly strengthened to ensure future deadlines are met without delay. Responsible Individual Executive Director, Rey Chavis Anticipated Completion Date March 2025.
View Audit 347370
Finding 529247 (2023-001)
Significant Deficiency 2023
The Health Care Authority of the City of Huntsville
AL
Reporting Internal Control / Segregation of Duties § 200.303 § 200.512
The Authority strives always to meet all regulatory deadlines. This particular deadline for the Single Audit was complicated by the unprecedented nature of the COVID-19 pandemic (which, for many organizations such as ours, triggered a Single Audit requirement for the first time, and overwhelmed the...
The Authority strives always to meet all regulatory deadlines. This particular deadline for the Single Audit was complicated by the unprecedented nature of the COVID-19 pandemic (which, for many organizations such as ours, triggered a Single Audit requirement for the first time, and overwhelmed the audit profession with a surge of new Single Audits to conduct that did not exist previously). In the Authority’s case, the situation was further complicated by the fact that we were changing external audit firms moving into the prior reporting period (Fiscal 2022). By the time the incumbent audit firm had issued its Single Audit report for Fiscal 2021, and the successor audit firm could therefore begin the Fiscal 2022 and Fiscal 2023 Single Audits, it was already beyond the reporting deadline of March 31, 2023 for Fiscal 2022. By the time the Single Audit was issued by the successor audit firm for Fiscal 2022, the March 31, 2024 reporting deadline for the Fiscal 2023 Single Audit (this reporting period) had also lapsed. We are hoping to be able to work successfully with the successor audit firm in order to file our Single Audit for Fiscal 2024 timely on or before March 31, 2025 and also have timely filings thereafter.
View Audit 347275
Finding 529227 (2023-003)
Material Weakness 2023
City of Jamestown, New York
NY
Subrecipient Monitoring Period of Performance Reporting
The City will update amounts and descriptions within the Department of Treasury’s reporting portal to ensure all amounts expended are properly reported and proper revenue loss amounts are recognized.
The City will update amounts and descriptions within the Department of Treasury’s reporting portal to ensure all amounts expended are properly reported and proper revenue loss amounts are recognized.
View Audit 347241
Finding 529192 (2023-002)
Material Weakness 2023
City of Cupertino
CA
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303
Beginning with the March 2024 reporting period, the City implemented a formal control framework designed to segregate the duties associated with the preparation, review, and submission of ARPA Project and Expenditure reports, in alignment with SEFA (Schedule of Expenditures of Federal Awards) report...
Beginning with the March 2024 reporting period, the City implemented a formal control framework designed to segregate the duties associated with the preparation, review, and submission of ARPA Project and Expenditure reports, in alignment with SEFA (Schedule of Expenditures of Federal Awards) reporting requirements. This enhanced control structure ensures that no single individual is responsible for all stages of the reporting process, thereby strengthening the City's internal control over federal awards. Furthermore, the City has adopted a strict reporting schedule to guarantee the timely submission of all ARPA-related reports. Responsible Person: Finance Manager Expected Implementation Date: April 2024
View Audit 347168
Finding 529165 (2023-001)
Material Weakness 2023
Regional Office of Education #21
IL
Reporting Internal Control / Segregation of Duties
To prevent the recurrence of financial statement inaccuracies that occurred in FY23, ROE#21 has implemented the following actions to be carried out during the preparation of FY24 financial statements: - Implementing new financial statement reconciliation procedures - Hiring local accounting consult...
To prevent the recurrence of financial statement inaccuracies that occurred in FY23, ROE#21 has implemented the following actions to be carried out during the preparation of FY24 financial statements: - Implementing new financial statement reconciliation procedures - Hiring local accounting consulting services with expertise in Illinois Regional Office of Education financial and operational guidelines - Expanding ROE#21 Professional Development opportunities through collaboration with professional governmental accounting trainers to provide continuing education to internal and regional bookkeepers.
View Audit 347149
Finding 529157 (2023-001)
Significant Deficiency 2023
The Center: Resources for Teaching and Learning
IL
Reporting Internal Control / Segregation of Duties
The Organization will submit the current year and subsequent year audit reporting packages and data collection forms as soon as the audits are complete and available. The Organization is reviewing its procedures to file and submit audits timely beginning in the fiscal year ending June 30, 2024. The ...
The Organization will submit the current year and subsequent year audit reporting packages and data collection forms as soon as the audits are complete and available. The Organization is reviewing its procedures to file and submit audits timely beginning in the fiscal year ending June 30, 2024. The Organization accepts the recommendation.
View Audit 347131
Finding 528839 (2023-003)
Material Weakness 2023
Iliff School of Theology
CO
Student Financial Aid Material Weakness Internal Control / Segregation of Duties
Condition: Due to the limited number of personnel within the Financial Aid Department, the director of financial aid is solely responsible for packaging, awarding, and disbursing to student accounts Federal Student Financial Aid (Title IV) as well as calculating return of Title IV funds for students...
Condition: Due to the limited number of personnel within the Financial Aid Department, the director of financial aid is solely responsible for packaging, awarding, and disbursing to student accounts Federal Student Financial Aid (Title IV) as well as calculating return of Title IV funds for students who withdraw from the School to student accounts. The packaging of Title IV aid and the return of Title IV funds are complex calculations that are not formally reviewed by another employee. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid programs. This third-party processing company is structured to properly segregate financial processing and includes a quality review function. Contact person responsible for corrective action: Jason Warr, VP for Business, Controller Anticipated Completion Date: May 2024
View Audit 346899
Finding 528661 (2023-001)
Significant Deficiency 2023
Kreider Services, Inc.
IL
Internal Control / Segregation of Duties Reporting
Condition: Previously and during current audit fieldwork, it was noted there was a general lack of segregation of duties. Plan: The Organization’s Treasurer will implement internal controls to improve the segregation of duties, specifically around the cash receipt and disbursement processes. Anticip...
Condition: Previously and during current audit fieldwork, it was noted there was a general lack of segregation of duties. Plan: The Organization’s Treasurer will implement internal controls to improve the segregation of duties, specifically around the cash receipt and disbursement processes. Anticipated Date of Completion: June 30, 2024
View Audit 346673
Finding 528439 (2023-001)
Significant Deficiency 2023
City of Ferndale
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.318
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Ferndale January 1, 2023 through December 31, 2023 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (C...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Ferndale January 1, 2023 through December 31, 2023 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The City did not have adequate internal controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of City’s contact person: Finance Director Danielle Ingham 2095 Main Street Ferndale, WA 98248 (360) 384-4302 Corrective action the auditee plans to take in response to the finding: The City is currently in the process of adopting a comprehensive purchasing and procurement policy, with the goal of implementing the major components of these policies by the end of April 2025. Although the City has consistently followed established purchasing procedures, including redundant reviews and purchasing limits, these practices have occasionally varied across departments and have not been formally codified. The City acknowledges that formal adoption of purchasing policies not only ensures consistency in procurement practices across the organization but also serves as a valuable resource for employee training, particularly when making purchasing decisions that are uncommon for the jurisdiction. In recent years, the City has reexamined its broad range of financial responsibilities, including procurement, and has considered delaying the adoption of new policies until the landscape of these changes stabilizes. However, in its ongoing commitment to continuous improvement, the City has determined that adopting purchasing and procurement policies that address the majority of the City’s procurement decisions is the most effective course of action. These policies will be subject to ongoing refinement and updates over time. The City remains receptive to insights and recommendations, such as those provided by the SAO, which contribute to the enhancement of its processes. Anticipated date to complete the corrective action: April 2025.
View Audit 346438
Finding 528313 (2023-001)
Significant Deficiency 2023
Georgia Association of Conservation Districts, Inc.
GA
Internal Control / Segregation of Duties Cash Management Reporting
2020-01: Segregation of Duties Name of contact person: Katie Sponberger, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to c...
2020-01: Segregation of Duties Name of contact person: Katie Sponberger, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. The costs of segregating certain duties exceeds the benefit and therefore, nonfinancial employees will be trained to provide some assistance in these areas. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 346370
Will County Regional Office of Education
IL
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Late of Submission of Expenditure Report to the Illinois State Board of Education Condition: One out of five (20%) expenditure reports tested was submitted by the Regional Office of Education #56 to ISBE 63 days after the period end or 43 days late. Plan: We agree with the finding. Procedures will b...
Late of Submission of Expenditure Report to the Illinois State Board of Education Condition: One out of five (20%) expenditure reports tested was submitted by the Regional Office of Education #56 to ISBE 63 days after the period end or 43 days late. Plan: We agree with the finding. Procedures will be established to ensure that expenditure reports are filed on a timely basis. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Lisa Caparelli-Ruff, Regional Superintendent
View Audit 346254
Finding 528196 (2023-005)
Material Weakness 2023
Will County Regional Office of Education
IL
Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.334
Inadequate Controls Over Expenditures Condition: During our testing of a sample of 40 expenditures of McKinney Education for Homeless Children grant funds by the Regional Office of Education #56, we noted that six expenditures totaling $52,005 did not have any supporting documentation. In addition, ...
Inadequate Controls Over Expenditures Condition: During our testing of a sample of 40 expenditures of McKinney Education for Homeless Children grant funds by the Regional Office of Education #56, we noted that six expenditures totaling $52,005 did not have any supporting documentation. In addition, for those expenditures with supporting documentation, none of the invoices were stamped “paid”. During our testing of an additional sample of 40 expenditure transactions of the Regional Office of Education #56 for purposes of testing controls over financial reporting, we noted the following: ∙ No documentation was available for four expenditures ∙ No supporting invoices, but only purchase orders, were available for three expenditures ∙ One invoice was not stamped “paid”. Plan: We agree with the finding. Expenditures of federal funds will be more closely monitored, more adequately supported, and paid invoices will be marked as paid. Uniform Guidance will be more closely followed. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Lisa Caparelli-Ruff, Regional Superintendent
View Audit 346254 Questioned Costs: $1
Finding 528174 (2023-003)
Significant Deficiency 2023
Williamson Health and Wellness Center, Inc.
WV
Reporting Internal Control / Segregation of Duties § 200.512
Contact Person: Crystal Branham, Interim CFO. Recommendation: We recommend that the Center implement stronger internal controls to ensure that reporting deadlines are effectively monitored and met. This may include developing and maintaining a reporting calendar with clearly defined deadlines for fi...
Contact Person: Crystal Branham, Interim CFO. Recommendation: We recommend that the Center implement stronger internal controls to ensure that reporting deadlines are effectively monitored and met. This may include developing and maintaining a reporting calendar with clearly defined deadlines for financial reporting and assigning responsibility for tracking and ensuring timely submission of reports. Views of responsible officials and planned corrective actions: Management agrees with the recommendations. Management will implement appropriate internal control procedures. Anticipated Completion Date: December 31, 2024
View Audit 346224
Finding 526909 (2023-001)
Material Weakness 2023
Oficina Del Procurador De Las Personas De Edad Avanzada
PR
Subrecipient Monitoring Material Weakness Reporting § 200.512
As we mentioned in the SA 2022 Corrective Action Plan, we have been working with Unified Contracts which is helping us achieve our goal. We will continue with a Unified Contract to ensure that SA 2024 can be released on or before June 2025. Lead Person for Action Item Completion: Miguel A. Padilla V...
As we mentioned in the SA 2022 Corrective Action Plan, we have been working with Unified Contracts which is helping us achieve our goal. We will continue with a Unified Contract to ensure that SA 2024 can be released on or before June 2025. Lead Person for Action Item Completion: Miguel A. Padilla Vázquez (Director of Administration)
View Audit 346029
Finding 526810 (2023-003)
Significant Deficiency 2023
Eastern Area Workforce Development Board
NM
Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.512
Recommendation We recommend that management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future Single Audit reporting packages. Management Response Corrective Action: EAWDB agrees that the single audit reporting package has not been su...
Recommendation We recommend that management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future Single Audit reporting packages. Management Response Corrective Action: EAWDB agrees that the single audit reporting package has not been submitted in a timely manner. EAWDB has engaged a third-party accounting firm and made staff duty changes to address the timely submission of accounting information. Due Date of Completion: March 31, 2025 Responsible Party(ies): General Administrator, Executive Director, third-party accounting firm
View Audit 345892
Finding 526778 (2023-002)
Material Weakness 2023
East Arkansas Area Agency on Aging, Inc.
AR
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303
Expenditures are required to be supported by a purchase order, work order or purchase requisite, along with all receipts. These requests are reviewed by the Director of Finance and the Executive Director for approval. All expenditures are then reviewed by the Payroll Manager to ensure proper documen...
Expenditures are required to be supported by a purchase order, work order or purchase requisite, along with all receipts. These requests are reviewed by the Director of Finance and the Executive Director for approval. All expenditures are then reviewed by the Payroll Manager to ensure proper documentation has been obtained. The expenditure is then entered into our accounting software, which is then approved by the Executive Director. These processes have been implemented in 2024 to ensure segregation of duties and that all transactions and entries into our accounting software are reviewed and approved by either the Director of Finance and/or the Executive Director. Management identified these issues during the 2024 FY and has implemented new processes or procedures to strengthen our internal controls.
View Audit 345812
Finding 526564 (2023-004)
Material Weakness 2023
Doral Academy of Northern Nevada
NV
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking
Corrective Action Plan: Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned sta...
Corrective Action Plan: Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. In addition, a financial controller has been added to ensure that secondary reviews occur on all required filings and reconciliations. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024
View Audit 345521
Finding 526546 (2023-005)
Material Weakness 2023
Dunseith Public School District No. 1
ND
Internal Control / Segregation of Duties Cash Management Reporting
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.
View Audit 345466
Finding 526536 (2023-003)
Material Weakness 2023
Dunseith Public School District No. 1
ND
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.
View Audit 345466
Finding 526512 (2023-003)
Material Weakness 2023
Boulder City Hospital, Inc.
NV
Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.303
Finding 2023-003 Federal Agency Name: U.S. Department of Agriculture Federal Financial Assistance Listing: #10.766 Program Name: Community Facilities Loans and Grants Cluster, Community Facilities Loans and Grants Compliance Requirement: Special Tests and Provisions Finding Summary: The Hospital did...
Finding 2023-003 Federal Agency Name: U.S. Department of Agriculture Federal Financial Assistance Listing: #10.766 Program Name: Community Facilities Loans and Grants Cluster, Community Facilities Loans and Grants Compliance Requirement: Special Tests and Provisions Finding Summary: The Hospital did not sufficiently fund their reserve account. As of December 31, 2023, the Hospital should have USDA debt reserves at least equal to $389,998. Responsible Individuals: Doug B. Lewis, Chief Financial Officer Corrective Action Plan: Management will review the reserve account requirements and ensure appropriate contributions are made during the fiscal year.
View Audit 345428
Finding 526464 (2023-003)
Significant Deficiency 2023
Okanogan County Child Development Association
WA
Internal Control / Segregation of Duties Cash Management Significant Deficiency
Recommendation: The Association establish controls that allow for the timely and accurate recording of grants and contracts receivable from reimbursement-based awards in the same period as their corresponding expenditures. Explanation of disagreement with audit finding: There is no disagreement with...
Recommendation: The Association establish controls that allow for the timely and accurate recording of grants and contracts receivable from reimbursement-based awards in the same period as their corresponding expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment Through this audit process and staff turnover, tasks have been distributed and processes have been implemented immediately to meet the expectations that an AR transaction be entered into the fiscal system within a timely manner of one week or sooner. Root Cause Due to a lack of knowledge of the new software system. Not all information was migrated into the new software system in a timely manner, making it difficult to use at its full potential. OCCDA had a large turnover in the fiscal team during the audit process. The transition to the new fiscal software was during the height of the COVID-19 pandemic, making it difficult to complete training and migration of the new system. Action Taken Immediately in 2023, the fiscal team implemented adding reports/documentation to all requests for funding to allow for better tracking and record keeping. Newly hired staff have established a clear understanding of the naming conventions for clarity and accurate reporting. Tasks have been realigned to specific positions so that all duties are covered and responsibilities are defined. This will ensure that all fiscal tasks are completed timely and accurately establishing controls for reimbursement funding. Training has been provided for the fiscal team on the internal processes and procedures to ensure the timely entry of all data and the importance of accurate monthly reports. We have reorganized the chart of accounts in support of the software consultants, we have added additional program numbers to track grants separately by funding year to allow us to close each grant yearly. Our Fiscal Assistant has been trained to complete all accounts receivable. Receivable billings are completed in the month that they are performed. All receipts are recorded in the month they are received. Monthly reports continue to be sent out each month for the Leadership team to review, allowing for transparency and additional reviews and accuracy. All bank reconciliations were completed and brought up to date in 2023. The GL accounts were updated for better separation and grant tracking. Updated our policy and procedures for recording revenue in the same period it occurred. We have updated internal controls and procedures for reconciling and reviewing all revenue and expenses regularly.
View Audit 345386
Finding 526463 (2023-002)
Significant Deficiency 2023
Okanogan County Child Development Association
WA
Internal Control / Segregation of Duties Significant Deficiency
Recommendation: We recommend the Association adopt controls to reconcile payroll liability balances at least quarterly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment During the previous audit, we impl...
Recommendation: We recommend the Association adopt controls to reconcile payroll liability balances at least quarterly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment During the previous audit, we implemented benefit plans in the system allowing for accurate and timely reporting. Worked with Fiscal Consultant to implement entry of all liabilities into the fiscal software. Root Cause Due to a lack of knowledge of the software system not all information was migrated into the new software system in a timely manner, making it difficult to use at its full potential. OCCDA had a large turnover in the fiscal team. The transition to the new fiscal software was during the height of the COVID-19 pandemic, making it difficult to complete training and migration of the new system. Action Taken Reassessing the payroll system set up and the mapping of the payroll liabilities, working towards reconciling the balance sheet accounts at minimum quarterly. Updated GL accounts and the payroll liability accounts to ensure that OCCDA is able to reconcile the accounts quarterly. Payroll procedures have been updated to include the steps and ensure that reconciliation is able to be cross trained.
View Audit 345386
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