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Corrective Action Plans

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Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
three Senior Accountants, an Accountant, a Principal Administrative Analyst, an Administrative
three Senior Accountants, an Accountant, a Principal Administrative Analyst, an Administrative
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
Analyst, and accounting clerks. All professional level accounting staff are assisting in the
Analyst, and accounting clerks. All professional level accounting staff are assisting in the
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
completion of monthly account reconciliations. All completed account reconciliations, prepared
completion of monthly account reconciliations. All completed account reconciliations, prepared
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
within the Department of Finance, are reviewed by the principal accountants responsible for
within the Department of Finance, are reviewed by the principal accountants responsible for
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
monitoring those accounts. The reconciliations are forwarded to a Chief Accountant for approval.
monitoring those accounts. The reconciliations are forwarded to a Chief Accountant for approval.
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
Account Reconciliations are catalogued monthly in both hardcopy and electronic formats. The
Account Reconciliations are catalogued monthly in both hardcopy and electronic formats. The
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
principal auditor tracks the completion of monthly reconciliations. The principal auditor verifies,
principal auditor tracks the completion of monthly reconciliations. The principal auditor verifies,
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
on a test basis, the accuracy and timeliness of account reconciliations, ensure monthly closeout
on a test basis, the accuracy and timeliness of account reconciliations, ensure monthly closeout
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
procedures are followed, and that internal controls over the reconcilement process are effective.
procedures are followed, and that internal controls over the reconcilement process are effective.
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
These changes have helped to strengthen our controls over the account reconciliations in general,
These changes have helped to strengthen our controls over the account reconciliations in general,
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
allowing for more accurate and timely completion of many of our monthly reconciliations.
allowing for more accurate and timely completion of many of our monthly reconciliations.
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
Audit Reference: 2023-002 Compliance and Significant Deficiency in Internal Control over Compliance with Reporting {Compliance Reporting)
Audit Reference: 2023-002 Compliance and Significant Deficiency in Internal Control over Compliance with Reporting {Compliance Reporting)
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
Management in the Finance and Community Development Departments have decided to let Grants Team member prepare financial reports for ERA grants.
Management in the Finance and Community Development Departments have decided to let Grants Team member prepare financial reports for ERA grants.
View Audit 299158
Finding 386827 (2023-002)
Significant Deficiency 2023
Delton Kellogg Schools
MI
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties
The School will have all employees reimbursed under federal grants sign semi-annual certifications or activity reports to verify alllocation of wages.
The School will have all employees reimbursed under federal grants sign semi-annual certifications or activity reports to verify alllocation of wages.
View Audit 299140
Finding 386826 (2023-001)
Significant Deficiency 2023
Delton Kellogg Schools
MI
Significant Deficiency Internal Control / Segregation of Duties
The School wil establish procedures to ensure that budgets for all federal grants are reviewed on an on-going basis.
The School wil establish procedures to ensure that budgets for all federal grants are reviewed on an on-going basis.
View Audit 299140
Finding 386817 (2023-001)
Significant Deficiency 2023
Bullhook Community Health Center, Inc.
MT
Special Tests & Provisions Eligibility Significant Deficiency
U.S. Department of Health and Human Services Bullhook Community Health Center, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The findings from the schedule of findings and questioned costs are discuss...
U.S. Department of Health and Human Services Bullhook Community Health Center, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The findings from the 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 SIGNIFICANT DEFICIENCY 2023-001 Health Center Program Cluster Recommendation: Management should review their policies and procedures with the personnel responsible for providing the sliding fee discount and for ensuring that documentation is maintained to support the eligibility of sliding fee discount. We also recommend that management implement, monthly or quarterly, a self-audit process of newly approved sliding fee discount recipients and their associated patient record. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff were retrained on sliding fee policy and procedure. Going forward frequent audits from the sliding fee applications received and entered will be conducted to ensure that proper documentation is maintained. Name(s) of the contact person(s) responsible for corrective action: Kyndra Hall, CEO Planned completion date for corrective action plan: June 30, 2024 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Kyndra Hall, Chief Executive Officer at (406) 395-6904.
View Audit 299121
Finding 386808 (2023-001)
Significant Deficiency 2023
Missouri Coalition for Community Behavioral Healthcare
MO
Internal Control / Segregation of Duties
Recommendation: Although the small size of the Coalition’s accounting staff limits the extent of segregation of duties, we believe the Board of Directors needs to remain involved in financial affairs of the Coalition.
Recommendation: Although the small size of the Coalition’s accounting staff limits the extent of segregation of duties, we believe the Board of Directors needs to remain involved in financial affairs of the Coalition.
View Audit 299095
Finding 386808 (2023-001)
Significant Deficiency 2023
Missouri Coalition for Community Behavioral Healthcare
MO
Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Correction: The Coalition concurs with the recommendations that Missouri Coalition of Community Mental Health Centers d/b/a Missouri Behavioral Health Council and Related Entity would be best served by segregating fiscal duties as outlined above. Upon recei...
Views of Responsible Officials and Planned Correction: The Coalition concurs with the recommendations that Missouri Coalition of Community Mental Health Centers d/b/a Missouri Behavioral Health Council and Related Entity would be best served by segregating fiscal duties as outlined above. Upon receiving this recommendation, the Coalition has worked to implement this recommendation. In addition, the Association’s Board of Directors will remain involved in the financial affairs of the Association to provide oversight and independent review functions.
View Audit 299095
Finding 386807 (2023-002)
Significant Deficiency 2023
Dodgeland School District
WI
Internal Control / Segregation of Duties Reporting
This segregation of duties weakness is impratical to totally correct due to the limited resources and staff available to the district. The District will continue to use other controls, where practical, to compensate for this limitation.
This segregation of duties weakness is impratical to totally correct due to the limited resources and staff available to the district. The District will continue to use other controls, where practical, to compensate for this limitation.
View Audit 299093
Finding 386797 (2023-003)
Significant Deficiency 2023
Town of Yarmouth
ME
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking
Management’s response/corrective action plan: Grant fund administrators have been notified of their responsibility to check SAM.GOV for any new vendors who may do work under a Federal Grant. The business office is also reviewing existing vendors to ensure compliance along with checking any new vendo...
Management’s response/corrective action plan: Grant fund administrators have been notified of their responsibility to check SAM.GOV for any new vendors who may do work under a Federal Grant. The business office is also reviewing existing vendors to ensure compliance along with checking any new vendors added to the system by the school department. A shared tracking document has been created and a note added to the vendor's profiles in the financial software.
View Audit 299077
Finding 386795 (2023-001)
Significant Deficiency 2023
Town of Yarmouth
ME
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties
Management response/corrective action plan: An incorrect formula was applied to the GDI invoices for the FY23 year. The grant had sufficient overall funds and was not over spent. The current (FY24) invoices for services under the Pre-K grant are being split based on the latest grant revision.
Management response/corrective action plan: An incorrect formula was applied to the GDI invoices for the FY23 year. The grant had sufficient overall funds and was not over spent. The current (FY24) invoices for services under the Pre-K grant are being split based on the latest grant revision.
View Audit 299077
Finding 386788 (2023-003)
Significant Deficiency 2023
Regional School Unit No. 10
ME
Internal Control / Segregation of Duties
Management Response/Corrective Action Plan: The Business Manager is working with the new Buildings, Grounds, and Transportation Director, as well as the vendors directly to ensure that we include this in any projects moving forward. The Business Manager has requested to be involved in any projects o...
Management Response/Corrective Action Plan: The Business Manager is working with the new Buildings, Grounds, and Transportation Director, as well as the vendors directly to ensure that we include this in any projects moving forward. The Business Manager has requested to be involved in any projects over $2,000 to ensure we are compliant. In the past projects were started without the knowledge of the Business Manager and often vendors did not want to comply after the fact.
View Audit 299071
Finding 386777 (2023-005)
Significant Deficiency 2023
Regional School Unit No. 10
ME
Eligibility Reporting School Nutrition Programs
Management Response/Corrective Action Plan: Before the Nutrition Director submits the claim, the Business Manager will review the claim with the Nutrition Director.
Management Response/Corrective Action Plan: Before the Nutrition Director submits the claim, the Business Manager will review the claim with the Nutrition Director.
View Audit 299071
Finding 386776 (2023-004)
Significant Deficiency 2023
Regional School Unit No. 10
ME
Cash Management Eligibility School Nutrition Programs
Management Response/Corrective Action Plan: Management should ensure all documentation is filed and maintained after it is received.
Management Response/Corrective Action Plan: Management should ensure all documentation is filed and maintained after it is received.
View Audit 299071
Finding 386725 (2023-001)
Significant Deficiency 2023
Alverno College
WI
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding: The College’s internal controls over compliance of special tests regarding the Gramm-Leach Bliley Act (GLBA) were not operating effectively in 2023 as the College did not have a comprehensive information security program in compliance with the Safeguards Rule prepared by June 9, 2023. The...
Finding: The College’s internal controls over compliance of special tests regarding the Gramm-Leach Bliley Act (GLBA) were not operating effectively in 2023 as the College did not have a comprehensive information security program in compliance with the Safeguards Rule prepared by June 9, 2023. The College is required to have a completed and approved information security program available on or before June 9, 2023. The College did not complete and review the information security program until fall 2023. The controls over GLBA compliance were not operating effectively to be in compliance as of June 9, 2023. Subsequent to year end, management finalized and approved the security program. We recommend the College ensure that individuals responsible for completion and review of the information security program are aware of the program requirements and complete the assessment annually with documented review prior to fiscal year-end. Corrective Action: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.
View Audit 299031
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