Corrective Action Plans

Finding 400118 (2023-002)

Significant Deficiency 2023

AL

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions. Corrective Action Plan The University is in the process of reviewing and modifying its procedures for calculation Federal Pell Grant awards in order to meet compliance according to 34 ...

Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions. Corrective Action Plan The University is in the process of reviewing and modifying its procedures for calculation Federal Pell Grant awards in order to meet compliance according to 34 CFC 690 80. A nticipated Completion Date: May 31, 2024 Contact Person(s): William Washburn, Interim Director of Financial Aid

View Audit 308242

Finding 400117 (2023-003)

None 2023

City of Muldraugh

KY

Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN May 10, 2024 Department of Local Government The City of Muldraugh respectfully submits the following corrective action plan for the year ended June 30, 2023. SK LEE CPAS, P.S.C P.O. Box 958 Berea, KY 40403 The findings from the June 30, 2023 schedule of findings and questi...

CORRECTIVE ACTION PLAN May 10, 2024 Department of Local Government The City of Muldraugh respectfully submits the following corrective action plan for the year ended June 30, 2023. SK LEE CPAS, P.S.C P.O. Box 958 Berea, KY 40403 The findings from the June 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2023 - 001 Financial Statement Preparation Recommendation: Management should continue to engage the audit firm to prepare a draft of the financial statements including the notes to the financial statements, or hire an accountant to perform these services. Action taken: Management concurs with the finding, however, due to limited economic resources cannot hire an accountant at this time and will continue to engage the audit firm to draft the financial statements including the notes to the financial statements. 2023- 002 Segregation of Duties Recommendation: The lack of segregation of duties is a common deficiency in cities the size of Muldraugh Action taken: Management concurs with the finding, however, due to limited economic resources cannot hire staff to properly segregate the duties required of the City. NON - COMPLIANCE 2023 - 003 Late Submission of Data Collection Form Recommendation: The City should complete their DCF by the required date. Action taken: Management concurs with the finding and will have the data collection form completed by the required date. If the Department of Local Government has questions regarding this plan, please call Anthony Lee at (502) 942-2824. Sincerely yours, _____________________________________________________________ Anthony Lee, Mayor of Muldraugh, Kentucky

View Audit 308222

Finding 400113 (2023-001)

Material Weakness 2023

Tripp-Delmont School District No. 33-5

SD

Internal Control / Segregation of Duties Material Weakness

Julie Niles, Business Manager for the Tripp-Delmont School District, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. The size of the school district and the monetary re...

Julie Niles, Business Manager for the Tripp-Delmont School District, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. The size of the school district and the monetary resources available prevent the hiring of additional staffing to the business office at proper levels for internal controls. We are aware of the weakness in internal controls and the findings that have been noted and will adhere to policies and procedures we have in place while providing compensating controls to reduce risk. This is an ongoing process.

View Audit 308219

Finding 400108 (2023-001)

Significant Deficiency 2023

Dauphin County Victim/witness Assistance Program

PA

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.430

CORRECTIVE ACTION PLAN April 1, 2024 Victim/Witness Assistance Progam respectfully submits the following corrective action plan for the year ended December 31, 2023. Cognizant or Oversight Agency for Audit: Commonwealth of Pennsylvania Commission on Crime and Delinquency Name and address of in...

CORRECTIVE ACTION PLAN April 1, 2024 Victim/Witness Assistance Progam respectfully submits the following corrective action plan for the year ended December 31, 2023. Cognizant or Oversight Agency for Audit: Commonwealth of Pennsylvania Commission on Crime and Delinquency Name and address of independent public accounting firm: Hamilton & Musser, PC 176 Cumberland Parkway Mechanicsburg, PA 17055 Audit Period: January 1, 2023 – December 31, 2023 The finding from the December 31, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. Findings – Financial Statement Audit #2023-001 – Significant Deficiency – Authorization and Approval Procedural Controls Recommendation We recommend delegating the approval of the Executive Director’s timesheet to another member of management involved in regular office procedures. View of responsible officials and planned corrective action Effective immediately, the Assistant Director signs the biweekly timesheets of the Executive Director. Findings – Federal Award Programs Audit See Finding 2023-001 If the Commonwealth of Pennsylvania Commission on Crime and Delinquency has questions regarding this plan, please call Victim/Witness Assistance Program Executive Director Amy Rosenberry at 717-780-7078. Sincerely, Amy Rosenberry Executive Director

View Audit 308216

Finding 400104 (2023-002)

Significant Deficiency 2023

Hoosac Valley Regional School District

MA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Planned Corrective Action: The District will require all contractors & subcontractors to submit wage records with their invoice to ensure that prevailing wage was paid to their employees for all jobs exceeding $2,000 in order for invoices to be paid.

View Audit 308215 Questioned Costs: $1

Finding 400099 (2023-001)

Material Weakness 2023

Hoosac Valley Regional School District

MA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

Planned Corrective Action: To ensure grant funds are not utilized prior to final approval, grant application documents will be submitted to DESE by August 15th to ensure approval is given prior to costs being incurred. Additionally, we will identify alternative funding sources in the event grant ap...

Planned Corrective Action: To ensure grant funds are not utilized prior to final approval, grant application documents will be submitted to DESE by August 15th to ensure approval is given prior to costs being incurred. Additionally, we will identify alternative funding sources in the event grant approval is delayed and costs must be incurred.

View Audit 308215 Questioned Costs: $1

Finding 400004 (2023-001)

Significant Deficiency 2023

City of Green River

WY

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.512

The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the a...

The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.

View Audit 308186

Finding 400000 (2023-001)

Significant Deficiency 2023

Pataula Charter Academy

GA

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Management will create a Reserve Account to be in compliance with the USDA Loan Agreement Anticipated Completion Date: Fiscal year 2024

View Audit 308167

Finding 399985 (2023-001)

Material Weakness 2023

Lincoln-King Adams-Young Academy

MI

Internal Control / Segregation of Duties

The Accounting Team will adhere to the established monthly checklist and physically check off items as they are completed, including the date of completion. Management will review the monthly close procedural checklist to ensure established processes have been followed and completed and sign off on ...

The Accounting Team will adhere to the established monthly checklist and physically check off items as they are completed, including the date of completion. Management will review the monthly close procedural checklist to ensure established processes have been followed and completed and sign off on each month after completion/close is verified.

View Audit 308164

Finding 399984 (2023-005)

Significant Deficiency 2023

Esperanza Foster Family Agency

CA

Internal Control / Segregation of Duties

A board member will be designated to review and approve all federal award disbursements of $1,000 r higher prior to cash disbursement.

View Audit 308162

Finding 399981 (2023-005)

Significant Deficiency 2023

Survivors of Torture, International

CA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding: 2023-005 Name of Contact Person: Heather Rayback, Finance Manager Corrective Actions: Management will be evaluating and implementing additional and enhanced internal control procedures for financial transactions and reporting. This will include ensuring accurate allocations of federal expen...

Finding: 2023-005 Name of Contact Person: Heather Rayback, Finance Manager Corrective Actions: Management will be evaluating and implementing additional and enhanced internal control procedures for financial transactions and reporting. This will include ensuring accurate allocations of federal expenditures. Management will enroll in training and acquire materials to increase its understanding and grasp of federal award regulations and compliance. Proposed Completion Date: 31 August 2024

View Audit 308146

Finding 399980 (2023-004)

Significant Deficiency 2023

Survivors of Torture, International

CA

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

Finding: 2023-004 Name of Contact Person: Heather Rayback, Finance Manager Corrective Actions: As stated in finding 2023-001, management will implement internal control procedures to ensure accurate allocations of federal expenditures. Management will enroll in training for SEFA preparation to bette...

Finding: 2023-004 Name of Contact Person: Heather Rayback, Finance Manager Corrective Actions: As stated in finding 2023-001, management will implement internal control procedures to ensure accurate allocations of federal expenditures. Management will enroll in training for SEFA preparation to better grasp federal award regulations and compliance. Proposed Completion Date: 31 August 2024

View Audit 308146

Finding 399960 (2023-001)

Significant Deficiency 2023

Coachella Valley Unified School District

CA

Questioned Costs Procurement, Suspension & Debarment Equipment & Real Property Management

District Response and Corrective Action Fiscal Services is in the process of obtaining approval of the capital expense. Moving forward, all ESSER requisitions that require CDE approval will not be approved until written documentation has been received and is submitted as part of the back‐up document...

District Response and Corrective Action Fiscal Services is in the process of obtaining approval of the capital expense. Moving forward, all ESSER requisitions that require CDE approval will not be approved until written documentation has been received and is submitted as part of the back‐up documentation.

View Audit 308137 Questioned Costs: $1

Finding 399939 (2023-007)

Significant Deficiency 2023

Council on Substance Abuse Ncadd

AL

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.328 § 200.329

The Council disputes this finding and did have a system in place to document program participant enrollment and received services participant's file records and sign-in sheets. Due to the number of various kinds of services an individual received in a month, services and activities sign-in sheets...

The Council disputes this finding and did have a system in place to document program participant enrollment and received services participant's file records and sign-in sheets. Due to the number of various kinds of services an individual received in a month, services and activities sign-in sheets had to be used to prevent duplication of counting for program reports Regarding reports, the organization does use its email system involving multiple employees to prepare, review, approve, and submit reports which involves the Executive Director or Grants Manager submitting final reports. A new form was created to include a final sign-off by the Executive Director to indicate approval of reports. However, this was not accepted as sufficient by the auditor. Per new grant reporting regulations, at the recommendation of the auditor, staff will establish a shared Adobe document system to allow for the collection of staff signatures and approvals at all levels before each report is submitted. These signatures and approval document will be attached to submitted reports for review. Expected completion date: July 2024

View Audit 308093

Finding 399929 (2023-003)

Significant Deficiency 2023

Plymouth County, Iowa

IA

Internal Control / Segregation of Duties Reporting Significant Deficiency

Instances of Significant Deficiency: 2023-003: Criteria: The County is responsible for maintaining proper controls over programs to provide for proper reporting requirements. Condition: During our review of internal control procedures over the Coronavirus State and Local Recovery funds, we identifie...

Instances of Significant Deficiency: 2023-003: Criteria: The County is responsible for maintaining proper controls over programs to provide for proper reporting requirements. Condition: During our review of internal control procedures over the Coronavirus State and Local Recovery funds, we identified that the required quarterly and annual report for the County’s project and expenditures were not completed correctly. Cause: This reporting requirement was not met due to an oversight of management. Potential Effect: The funding could be disallowed. Recommendation: The County should continue to review their reporting requirements to ensure that the appropriate reports get filed on a timely basis. Client Response: We will correctly report expenditures on the next report to be filed and will review our procedures for ensuring that the annual reports are accurate.

View Audit 308077

Finding 399928 (2023-002)

None 2023

Plymouth County, Iowa

IA

Reporting Internal Control / Segregation of Duties

Instances of Noncompliance: 2023-002: Criteria: Compliance requirements require that the Quarterly and Annual Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery funds be completed accurately and submitted to the federal grant website. Condition: During our review of t...

Instances of Noncompliance: 2023-002: Criteria: Compliance requirements require that the Quarterly and Annual Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery funds be completed accurately and submitted to the federal grant website. Condition: During our review of the Annual Project and Expenditure Report for the Coronavirus State and Local Recovery funds, we identified that this reporting requirement was not met for the current year. Cause: This reporting requirement was not met due to an oversight of management. Potential Effect: The funding could be disallowed. Recommendation: The County should continue to review reporting requirement procedures to ensure the reporting requirements are being met in the future. Client Response: We will correctly report expenditures on the next report to be filed.

View Audit 308077

Finding 399921 (2023-001)

Significant Deficiency 2023

Long Island Fqhc, Inc.

NY

Special Tests & Provisions Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned and Corrective Actions: As a result of prior audit finding, HHLI has instituted mandated training sessions with a required curriculum for a sliding fee scale. These training were conducted over a period which included competency testing and retraining if ne...

Views of Responsible Officials and Planned and Corrective Actions: As a result of prior audit finding, HHLI has instituted mandated training sessions with a required curriculum for a sliding fee scale. These training were conducted over a period which included competency testing and retraining if necessary. It is documented that we have had a high turnover of clerical staff during the past year. As a result, we had the task of training new clerical staff as we were onboarded. We understand this interrupted the continuity of learned processes for our clerical staff and thus the outlined process. As well, we have continued with our internal audit processes. We have identified an internal report through our data system that weekly provides information on variances of sliding fee scale processes. We have met internally and reviewed the current policy and training curriculum. We look to simplify the process for our clerical staff. We anticipate partnering with our EMR platform and standardizing the language for the sliding fee scale process. We want to leverage technology to support the procedural process for the sliding fee scale. We also will inform staff to document variances of findings. Please note that our patients were not negatively impacted or financially affected. Responsible Party: Stacey Harley, Chief Operating Officer, EMR administrator, and Site Leadership Estimated Time of Completion: September 30, 2024

View Audit 308070

Finding 399909 (2023-001)

Material Weakness 2023

Calumet Public School District 132

IL

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2023 – 001: Bank Reconciliation Condition: During audit fieldwork, we noted the District’s management has not received a bank reconciliation from the Calumet Township Treasurer for pooled cash and investments. This represents a material weakness in the internal control over financial reporti...

Finding 2023 – 001: Bank Reconciliation Condition: During audit fieldwork, we noted the District’s management has not received a bank reconciliation from the Calumet Township Treasurer for pooled cash and investments. This represents a material weakness in the internal control over financial reporting. Plan: The Superintendent, along with staff, will work with the Calumet Township Treasurer to ensure that monthly bank reconciliations and support documents are performed and received prior to or during audit fieldwork. Anticipated Date of Completion: June 30, 2024

View Audit 308051

Finding 399907 (2023-003)

None 2023

Leisure Acres Phase II Housing Corp., Project No. 072-Eh011

IL

HUD Housing Programs Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed...

Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Views of responsible officials and planned corrective actions: There is no disagreement with the finding. Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date.

View Audit 308049

Finding 399905 (2023-002)

Material Weakness 2023

Leisure Acres Phase II Housing Corp., Project No. 072-Eh011

IL

Material Weakness Reporting Internal Control / Segregation of Duties

Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Views of Responsible Officials and Planned Corrective Actions: This condition is inherent in operations which, for sound ...

Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Views of Responsible Officials and Planned Corrective Actions: This condition is inherent in operations which, for sound economic reasons, must function with a small number of office personnel. Correction of this condition would require the employment of additional office personnel. We will continue to monitor financial reports and accounting information as correction of this condition is not practical.

View Audit 308049

Finding 399903 (2023-001)

Material Weakness 2023

Leisure Acres Phase II Housing Corp., Project No. 072-Eh011

IL

Internal Control / Segregation of Duties Material Weakness Reporting

Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Actions: We agree and will continue to monitor...

Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Actions: We agree and will continue to monitor monthly financial results and accounting information as correction is not practical.

View Audit 308049

Finding 399901 (2023-001)

Material Weakness 2023

B'nai B'rith Covenant House of Peoria

IL

HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Actions: We agree and will continue to monito...

Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Actions: We agree and will continue to monitor monthly financial results and accounting information as correction is not practical. Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Views of Responsible Officials and Planned Corrective Actions: This condition is inherent in operations which, for sound economic reasons, must function with a small number of office personnel. Correction of this condition would require the employment of additional office personnel. We will continue to monitor financial reports and accounting information as correction of this condition is not practical.

View Audit 308048

Finding 399898 (2023-002)

Material Weakness 2023

St. Sharbel's Maronite Housing Corporation II Project No. 072-Ee135

IL

Internal Control / Segregation of Duties

Jeff Cottingham, Management agent, and Father Elia, sponsor of the project, will continue to monitor financial reports and accounting information as correction is not practical.

View Audit 308047

Finding 399897 (2023-001)

Material Weakness 2023

St. Sharbel's Maronite Housing Corporation II Project No. 072-Ee135

IL

Internal Control / Segregation of Duties HUD Housing Programs

Jeff Cottingham, Management agent, and Father Elia, sponsor of the project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.

View Audit 308047

Finding 399895 (2023-001)

Material Weakness 2023

Southside Comm Housing CORP - Southside Manor

IL

Internal Control / Segregation of Duties Material Weakness Reporting

Views of responsible officials and planned corrective actions: We agree and will continue to monitor monthly financial results and accounting information as correction is not practical.

View Audit 308046

Corrective Action Plans

Filters