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Corrective Action Plans

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Finding 497281 (2023-001)
Significant Deficiency 2023
City of West Allis
WI
HUD Housing Programs Questioned Costs Eligibility
U.S. Department of Housing and Urban Development 2023-001 Eligibility - Housing Choice Voucher Program – Assistance Listing No. 14.871 Recommendation: The City should review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with Ente...
U.S. Department of Housing and Urban Development 2023-001 Eligibility - Housing Choice Voucher Program – Assistance Listing No. 14.871 Recommendation: The City should review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with Enterprise income Verification (EIV) eligibility requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHA staff understand that income verification is essential to ensuring that only eligible participants are provided housing assistance benefits. In late 2023 they implemented a new file review procedure where the Community Development Senior Planner reviews all files processed by operational housing staff as a matter of quality control. In addition, the protocol for PHA quality control includes following the Section Eight Management Assessment Program (SEMAP) indicator iv. Accurate verification of family income by ensuring EIV Reports validate family income 120 days of submission of a new admission or reexamination and maintain copies of the report in the tenant file resolving any discrepancies of the family within 60 days of the EIV Report. The one instance of non-compliance found during the 2023 audit occurred prior to the implementation of this new procedure so staff believe that appropriate steps have been taken to address this concern. Name(s) of the contact person(s) responsible for corrective action: Steve Schaer Planned completion date for corrective action plan: The City believes the necessary corrective actions have been taken as of August 2024.
View Audit 319901
Finding 497262 (2023-001)
Material Weakness 2023
M.g.h. Family Health Center Dba Muskegon Family Care
MI
Special Tests & Provisions Questioned Costs Subrecipient Monitoring
Recommendation – Auditors recommend additional training for staff on sliding fee policies and procedures and management to monitor and verify that processes are being performed as prescribed. Action Taken – We concur with the audit finding. While the Center has a policy that meets the compliance re...
Recommendation – Auditors recommend additional training for staff on sliding fee policies and procedures and management to monitor and verify that processes are being performed as prescribed. Action Taken – We concur with the audit finding. While the Center has a policy that meets the compliance requirements, management is responsible for the implementation and monitoring of those processes and procedures. Additional staff training on slide fee discounts is in place and monthly review and testing of compliance with Center sliding fee discount policy is ongoing.
View Audit 319863
Habcore, Inc.
NJ
Internal Control / Segregation of Duties
Recommendation: We recommend that the Organization’s management perform a detailed review over funding agreements upon receipt and develop a plan to meet any specified requirements. Management’s Response: Management will address the issue and ensure a plan is in place to avoid this in the future.
Recommendation: We recommend that the Organization’s management perform a detailed review over funding agreements upon receipt and develop a plan to meet any specified requirements. Management’s Response: Management will address the issue and ensure a plan is in place to avoid this in the future.
View Audit 319857
Swainsboro Presbyterian Housing Corporation
GA
Cash Management HUD Housing Programs Internal Control / Segregation of Duties
Recommendation: We recommend the Organization implement additional procedures during year-end close out procedures to ensure residual receipt deposits at year-end are deposited in a timely manner. Action Taken: To enhance the controls around residual receipt deposits during year-end close-out proce...
Recommendation: We recommend the Organization implement additional procedures during year-end close out procedures to ensure residual receipt deposits at year-end are deposited in a timely manner. Action Taken: To enhance the controls around residual receipt deposits during year-end close-out procedures, the Organization will implement a systematic action plan to ensure that residual receipt deposits are processed in a timely manner. The organization will implement a monitoring system that tracks the status of residual receipts and flags any deposits that are approaching or have passed their deadlines. Regular progress reviews will be scheduled to ensure that all residual receipts are processed promptly and any issues are addressed swiftly. Finally, a post-year-end audit will be conducted to evaluate the effectiveness of the new procedures, identify any areas for improvement, and refine the process for the following year. This action plan will ensure that residual receipt deposits are managed efficiently and contribute to the overall accuracy of the year-end financial statements.
View Audit 319843
Finding 497236 (2023-003)
Material Weakness 2023
County of Kern
CA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
National Farmworker Jobs Program - Assistance Listing No. 17.264 Recommendation: We recommend the County implement policies and procedures to ensure that FFATA reporting occurs for all subawards of $30,000 or more for all federal awards and that the reporting be performed timely. Explanation of disa...
National Farmworker Jobs Program - Assistance Listing No. 17.264 Recommendation: We recommend the County implement policies and procedures to ensure that FFATA reporting occurs for all subawards of $30,000 or more for all federal awards and that the reporting be performed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All County departments receiving federal funding will be notified about this requirement. Names of the contact persons responsible for corrective action: Aimee Espinoza, Auditor- Controller and Tarrah Shockley, Division Chief. Planned completion date for corrective action plan: June 30, 2024
View Audit 319826
Finding 497227 (2023-005)
Material Weakness 2023
Platte County, Nebraska
NE
Questioned Costs Subrecipient Monitoring Reporting
The County has discussed and the County Treasurer has developed a procedure to record the federal awards by project and by department. The spreadsheet shall provide the reporting information of expenditures of federal awards and the awards received.
The County has discussed and the County Treasurer has developed a procedure to record the federal awards by project and by department. The spreadsheet shall provide the reporting information of expenditures of federal awards and the awards received.
View Audit 319814
Finding 497222 (2023-002)
Material Weakness 2023
Cherokee-Etowah-Dekalb Fellowship House, Inc.
AL
Reporting Internal Control / Segregation of Duties
The Entity will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstated financial statements, and increase the accuracy of interim financial reports used by management.
The Entity will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstated financial statements, and increase the accuracy of interim financial reports used by management.
View Audit 319803
Finding 497221 (2023-001)
Material Weakness 2023
Cherokee-Etowah-Dekalb Fellowship House, Inc.
AL
Internal Control / Segregation of Duties Reporting Subrecipient Monitoring
: Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring ap...
: Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring approvals for all transactions.
View Audit 319803
Finding 497040 (2023-006)
Significant Deficiency 2023
The Henry L. Stimson Center
DC
Allowable Costs / Cost Principles Questioned Costs Internal Control / Segregation of Duties § 200.301
Views of Responsible Officials: The Center will create a technology system so that Finance Managers can ensure the timeliness of reporting and correct documentation when reporting deadlines are unable to be met. Name and Title of Responsible Official(s): Vibha Bhatia, Vice President of Finance and ...
Views of Responsible Officials: The Center will create a technology system so that Finance Managers can ensure the timeliness of reporting and correct documentation when reporting deadlines are unable to be met. Name and Title of Responsible Official(s): Vibha Bhatia, Vice President of Finance and Operations Anticipated Completion Date: October 31, 2024
View Audit 319767
Finding 497034 (2023-003)
Significant Deficiency 2023
The Henry L. Stimson Center
DC
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430
Views of Responsible Officials: Management currently approves all payroll registers immediately upon receipt and before payroll is processed. The Center intends to create a policy outlining payroll allocation methodology and other procedures. Name and Title of Responsible Official(s): Rebecca Monti...
Views of Responsible Officials: Management currently approves all payroll registers immediately upon receipt and before payroll is processed. The Center intends to create a policy outlining payroll allocation methodology and other procedures. Name and Title of Responsible Official(s): Rebecca Montiel, Accounting Manager Anticipated Completion Date: December 31, 2024
View Audit 319767
Finding 497033 (2023-002)
Material Weakness 2023
City of Plymouth
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303
FINDING: 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The P&E report was prepared by one employee without an oversight or review process in place to ensure accuracy. The report submitted was not mathematically accurate o...
FINDING: 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The P&E report was prepared by one employee without an oversight or review process in place to ensure accuracy. The report submitted was not mathematically accurate or complete. Per Resolution 2022-1028, approved on December 12, 2022, the City obligated funds for six separate projects totaling $2,257,927. However, the P&E report submitted on April 18, 2023 only included one project resulting in an understatement of total obligations of $1,807,927. Additionally for the one project submitted the key line items of “Current Period Expenditures”, “Total Cumulative Expenditures”, and “Current Period Obligations” as reported on the P&E report did not agree to the City’s financial ledger Contact Person Responsible for Corrective Action: Lynn M. Gorski, Clerk-Treasurer Contact Phone Number: 574-936-2124 Views of Responsible Official: We concur with the finding from SBOA. Description of Corrective Action Plan: There was very little training on how to enter information into the Treasury website for the 2022 year. When it was entered there was only one obligation in the amount of $68,609 even though Resolution No. 2022-1028 noted the intent on spend. Because of lack of training on entering the information it was understated. When the information was entered for the April 2024 report all obligations were entered. When the next report is processed, I will have another staff member verify what is entered prior to submission to the Treasury Department. Anticipated Completion Date: April 30, 2025 Lynn M. Gorski Title: Clerk-Treasurer Date: August 26, 2024
View Audit 319764
Finding 497026 (2023-002)
Significant Deficiency 2023
Henry J. Austin Health Center, Inc.
PA
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.302
The finding arose due to conditions created as a result of turnover experienced by the Center within the finance department, expense reimbursement requests were inadvertently completed incorrectly using incorrect allocation percentages and information. Additional preventative internal control proced...
The finding arose due to conditions created as a result of turnover experienced by the Center within the finance department, expense reimbursement requests were inadvertently completed incorrectly using incorrect allocation percentages and information. Additional preventative internal control procedures will be implemented, including an additional level of review of the reimbursement request prior to submission.
View Audit 319762 Questioned Costs: $1
Finding 496987 (2023-002)
Significant Deficiency 2023
National Farmers Union Foundation
DC
Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Views of Responsible Officials: Management understands the need to ensure all accounts are reconciled in advance of the audit. The adjustment to tie out opening net assets has been addressed and corrected, and going forward will be recorded and confirmed prior to audit except for adjustments for K-1...
Views of Responsible Officials: Management understands the need to ensure all accounts are reconciled in advance of the audit. The adjustment to tie out opening net assets has been addressed and corrected, and going forward will be recorded and confirmed prior to audit except for adjustments for K-1s received after the audit starts. For year-end investments balances, some K-1s are received during fieldwork. Since it is not feasible to prepare estimates of the K-1 amounts, the entries for the investment balance changes and corresponding adjustments for intercompany adjustments, management will prepare the entries as soon as K-1s are received and send to auditors. Since this is due to timing, not internal process, management respectfully requests that this process will not reflect negatively against the organization. For audit adjustments impacting the numbers on the Schedule of Federal Expenditures, the issues have been addressed and systems have been developed to ensure timely and accurate information. Management, including the Vice President of Finance and Business Development, and the Organization's contracted financials service providers have recorded these entries as of 7/9/2024.
View Audit 319739 Questioned Costs: $1
Finding 496983 (2023-003)
Material Weakness 2023
City of Hobart
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING: 2023-003 Finding Subject: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: An effective Internal Control System, which would include segregation of duties, was not in place at the City in order to ensure compliance with requirement related to the ...
FINDING: 2023-003 Finding Subject: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: An effective Internal Control System, which would include segregation of duties, was not in place at the City in order to ensure compliance with requirement related to the grant agreement and the reporting compliance requirement. Project and Expenditure reports were to be completed annually for the federal program by the City. In 2023, one employee prepared and submitted the annual report without evidence of a review by a second individual. Contact Person Responsible for Corrective Action: Deborah A. Longer, Clerk-Treasurer Contact Phone Number and Email Address: (219) 942-1940 clerk-treasurer@cityofhobart.org Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: While the City concurs with the finding, the Clerk-Treasurer also distributed the prepared 2023 report via email to the Mayor and the Common Council members prior to submittal, requesting their review and/or comments. When no comments were offered within a reasonable time, the Clerk-Treasurer submitted the report in a timely fashion as required. Future reporting activities will be distributed to the Mayor and the Council in a similar way but will require some type of response as evidence of their review prior to submittal. Anticipated Completion Date: August 27, 2024 Signed: Deborah A. Longer Deborah A. Longer, Clerk-Treasurer Date: August 27, 2024
View Audit 319735
Territory of American Samoa
AS
Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions
Eligible Activities *Control Deficiency in Internal Controls Federal Program - 20.018 – Federal Motor Carrier Safety Assistance Program (FMCSA) DPS completed their policies and procedures in FY 2024. They’ve also updated the DPS rules and regulations in the AS Administrative Code. The documents...
Eligible Activities *Control Deficiency in Internal Controls Federal Program - 20.018 – Federal Motor Carrier Safety Assistance Program (FMCSA) DPS completed their policies and procedures in FY 2024. They’ve also updated the DPS rules and regulations in the AS Administrative Code. The documents have been submitted to the auditors with this corrective action plan. POC DPW Finance Officer Lemasaniai Tali
View Audit 319698
Finding 496966 (2023-005)
Significant Deficiency 2023
Territory of American Samoa
AS
Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment
Federal Agency Review *Significant Deficiency in Internal Controls over Compliance; Noncompliance Federal Program - CFDA 10.555 – National School Lunch Program ASDOE School Lunch Program (SLP) continues to work with the representative who oversees civil rights for the USDA Western region. SLP co...
Federal Agency Review *Significant Deficiency in Internal Controls over Compliance; Noncompliance Federal Program - CFDA 10.555 – National School Lunch Program ASDOE School Lunch Program (SLP) continues to work with the representative who oversees civil rights for the USDA Western region. SLP continues to have training to correct the issues in their USDA FNS report. POC  SLP Assistant Director Christina Fualaau
View Audit 319698
Finding 496965 (2023-004)
Significant Deficiency 2023
Territory of American Samoa
AS
Special Tests & Provisions Questioned Costs Subrecipient Monitoring
Special Tests and Provisions * Significant Deficiencies in Internal Controls over Compliance; Non-Compliance Federal Program - CFDA 20.205 - Highway Planning & Construction The Department of Public Works (DPW) awaits approval of its Implementation and Stewardship agreement from Federal Highway. ...
Special Tests and Provisions * Significant Deficiencies in Internal Controls over Compliance; Non-Compliance Federal Program - CFDA 20.205 - Highway Planning & Construction The Department of Public Works (DPW) awaits approval of its Implementation and Stewardship agreement from Federal Highway. The finding will remain open until the agreement is approved. POC  DPW Deputy Director Laupule Tilei  Civil Engineer Uaealesi Doris Faumuina-Sipelii
View Audit 319698
Finding 496948 (2023-004)
Significant Deficiency 2023
Regional School Unit #54 - Msad #54
ME
Questioned Costs Eligibility School Nutrition Programs
Management response/corrective action: The Nutrition Director will update student eligibility when verification requests are not returned. The Director will participate in Department of Education professional development to stay abreast of all requirements of School Nutrition.
Management response/corrective action: The Nutrition Director will update student eligibility when verification requests are not returned. The Director will participate in Department of Education professional development to stay abreast of all requirements of School Nutrition.
View Audit 319690
Finding 496947 (2023-003)
Significant Deficiency 2023
Regional School Unit #54 - Msad #54
ME
Questioned Costs Cash Management Reporting
Management response/corrective action: The Nutrition Director will involve the Support Services Administrative Assistant in the claims process to review and check for accuracy.
Management response/corrective action: The Nutrition Director will involve the Support Services Administrative Assistant in the claims process to review and check for accuracy.
View Audit 319690
Finding 496946 (2023-005)
Material Weakness 2023
Village of Luck
WI
Subrecipient Monitoring Internal Control / Segregation of Duties Cash Management
Pre-Disaster Mitigation PDM Program – Assistance Listing No. 97.047 Recommendation: The Village should monitor the various reporting requirements and have the proper reporting documentation on file from the subrecipient. Explanation of disagreement with audit finding: There is no disagreement with...
Pre-Disaster Mitigation PDM Program – Assistance Listing No. 97.047 Recommendation: The Village should monitor the various reporting requirements and have the proper reporting documentation on file from the subrecipient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Village will revise their control process to ensure that they are monitoring the various reporting requirements and have the proper reporting documentation on file from the subrecipient. Name(s) of the contact person(s) responsible for corrective action: Laurie Cook, Village Treasurer. Planned completion date for corrective action plan: December 31, 2024
View Audit 319689
Finding 496945 (2023-004)
Material Weakness 2023
Village of Luck
WI
Questioned Costs Material Weakness Reporting
Pre-Disaster Mitigation PDM Program – Assistance Listing No. 97.047 Recommendation: The Village should submit the quarterly status reports within 15 days of the end of the quarter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in respo...
Pre-Disaster Mitigation PDM Program – Assistance Listing No. 97.047 Recommendation: The Village should submit the quarterly status reports within 15 days of the end of the quarter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Village will revise their control process to ensure that the quarterly status reports are submitted within 15 days of the end of the quarter. Name(s) of the contact person(s) responsible for corrective action: Laurie Cook, Village Treasurer. Planned completion date for corrective action plan: December 31, 2024
View Audit 319689
Finding 496944 (2023-006)
Material Weakness 2023
City of Michigan City
IN
Subrecipient Monitoring Internal Control / Segregation of Duties Material Weakness § 200.303 § 200.329
FINDING 2023-006 Finding Subject: COVID - 19: Coronavirus State and Local Fiscal Recovery Funds – US 12 Stormwater Drainage Improvement Project – Reporting Summary of Finding: The Michigan City Sanitary District did not design or implement a system of internal controls that would have prevented the ...
FINDING 2023-006 Finding Subject: COVID - 19: Coronavirus State and Local Fiscal Recovery Funds – US 12 Stormwater Drainage Improvement Project – Reporting Summary of Finding: The Michigan City Sanitary District did not design or implement a system of internal controls that would have prevented the omission of required progress reports, and lack of oversight process. Contact Person Responsible for Corrective Action: Mary Lynn Wall 219-873-1404 Ext 2006 Contact Phone Number and Email Address: 219-873-1404 Ext 2006 mlwall@emichigancity.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Sanitary District will review the federal grant requirements in order to ensure required reports are submitted in a timely manner. Reports will also be reviewed and documented by another employee prior to submission. Anticipated Completion Date: 08/26/2024
View Audit 319688
Finding 496942 (2023-004)
Material Weakness 2023
City of Michigan City
IN
Subrecipient Monitoring Internal Control / Segregation of Duties Material Weakness § 200.303 § 200.329
FINDING 2023-004 Finding Subject: COVID - 19: Coronavirus State and Local Fiscal Recovery Funds – Body Camera - Reporting Summary of Finding: The City did not design or implement a system of internal controls that would have prevented the omission of required progress reports, and lack of oversight ...
FINDING 2023-004 Finding Subject: COVID - 19: Coronavirus State and Local Fiscal Recovery Funds – Body Camera - Reporting Summary of Finding: The City did not design or implement a system of internal controls that would have prevented the omission of required progress reports, and lack of oversight process. Contact Person Responsible for Corrective Action: Mary Lynn Wall Contact Phone Number and Email Address: 219-873-1404 Ext. 2006 mlwall@emichigancity.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The City department responsible for federal grant reporting will review the grant requirements in order to ensure required reports are submitted in a timely manner. Reports will also be reviewed and documented by another employee prior to submission. Anticipated Completion Date: 08/26/2024
View Audit 319688
Finding 496940 (2023-002)
Material Weakness 2023
City of Michigan City
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2023-002 Finding Subject: COVID - 19: Coronavirus State and Local Fiscal Recovery Funds – Reporting – Internal Controls Summary of Finding: The City of Michigan City was not in compliance with effective internal controls related to submitting the P&E reports Contact Person Responsible for Co...
FINDING 2023-002 Finding Subject: COVID - 19: Coronavirus State and Local Fiscal Recovery Funds – Reporting – Internal Controls Summary of Finding: The City of Michigan City was not in compliance with effective internal controls related to submitting the P&E reports Contact Person Responsible for Corrective Action: Mary Lynn Wall Contact Phone Number and Email Address: 219-873-1404 mlwall@emichigancity.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: To bring the City into compliance with effective internal controls to ensure requirements related to the grant agreement and the reporting compliance requirements are satisfied, the City Controller will download from the Treasury website the project detail listing for the Deputy Controller to review and verify prior to submitting the report. Anticipated Completion Date: 08/26/2024
View Audit 319688
Finding 496937 (2023-002)
Significant Deficiency 2023
Plymouth Housing Authority
NC
Questioned Costs Eligibility HUD Housing Programs
Section III - Federal Award Findings and Questioned Costs Finding 2023-002 Name of Contact Person: Anette Ange Executive Director Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Compeltion Date: Immediately.
Section III - Federal Award Findings and Questioned Costs Finding 2023-002 Name of Contact Person: Anette Ange Executive Director Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Compeltion Date: Immediately.
View Audit 319683
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