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Corrective Action Plans

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Finding 573267 (2022-004)
Material Weakness 2022
Advocates for Science and Mathematics Education, INC
LA
Subrecipient Monitoring Cash Management Internal Control / Segregation of Duties § 200.303 § 200.508
Finding 2022-004 Activites Allowed or unallowed and Allowable Costs/Cost Principles ALN 84.425 Elementary and Sec...
Finding 2022-004 Activites Allowed or unallowed and Allowable Costs/Cost Principles ALN 84.425 Elementary and Secondary School Emergency Fund Program United States Department of Education Passed through State of Louisiana Department of Education 2022 Funding Status: Resolved Planned Corrective Action: The Interim Director of Finance has designed and implemented better policies and procedures and maintain all documentation for federal reimbursement requests. Person(s) Responsibile: Odie Johnson, Interim Director of Finance Anticipated Completion Date: June 30, 2025
View Audit 364060
Finding 573220 (2022-002)
Significant Deficiency 2022
Planned Parenthood Great Northwest, Hawai'i, Alaska, Indiana, Kentucky
WA
Internal Control / Segregation of Duties Reporting Significant Deficiency
Managements Corrective Action Plan Year Ending – December 31, 2022 Schedule of finding and Questioned Costs: Section II – Financial Statement Findings: 2022-001 – Internal Control over Patient Accounts Receivable Financial Close and Reporting Section III – Federal Award Findings: 2022-002 - Reportin...
Managements Corrective Action Plan Year Ending – December 31, 2022 Schedule of finding and Questioned Costs: Section II – Financial Statement Findings: 2022-001 – Internal Control over Patient Accounts Receivable Financial Close and Reporting Section III – Federal Award Findings: 2022-002 - Reporting ALN #93.217 Contact: Jennifer Moore Title: Controller Completion Date – September 2024 Corrective Action – Planned Parenthood Great Northwest, Hawai’i, Indiana, Kentucky has implemented a process improvement plan in 2024 that addresses each of the findings:  We have redefined the allowance calculation methodology, relying on historical analysis and improved reporting that more accurately determines the doubtful receivables.  In 2024, a new team has taken over the reporting and filing process for our grant awards, including federal. This team is responsible for submitting the reporting and draws by the designated timeline, and it is confirmed as part of the month-end close process.
View Audit 364043
Finding 572959 (2022-001)
Material Weakness 2022
Gbapp, Inc.
CT
Reporting Internal Control / Segregation of Duties
Management has retained additional personnel to assist in performing these duties and is in the process of implementing additional policies and procedures. GBAPP is in the process of supplementing its accounting personnel with a consultant with suitable skills, knowledge and experience in financial,...
Management has retained additional personnel to assist in performing these duties and is in the process of implementing additional policies and procedures. GBAPP is in the process of supplementing its accounting personnel with a consultant with suitable skills, knowledge and experience in financial, governmental and grants management reporting.
View Audit 363786
Finding 571394 (2022-004)
Significant Deficiency 2022
Lake Health District
OR
Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303
Management is aware of deposit requirements and has committed the resources to ensure minimum deposit requirements are met.
Management is aware of deposit requirements and has committed the resources to ensure minimum deposit requirements are met.
View Audit 362331
Finding 570872 (2022-001)
Significant Deficiency 2022
Niagara Area Management Corporation
NY
Reporting Internal Control / Segregation of Duties
Niagara Area Management Corporation has created a policy to ensure grant submissions will be reviewed by the department manager submitting for the grant, and the Chief Financial Officer to ensure that proper documentation is maintained, and that evidence and approval is documented. In regards to the...
Niagara Area Management Corporation has created a policy to ensure grant submissions will be reviewed by the department manager submitting for the grant, and the Chief Financial Officer to ensure that proper documentation is maintained, and that evidence and approval is documented. In regards to the Provider Relief Fund and American Rescue Plan, the grant was a one-time submission, so the finding cannot be repeated.
View Audit 361807
Finding 570778 (2022-007)
Material Weakness 2022
Joint Programs of the Shoshone and Arapaho Tribes of the Wind River Reservation
WY
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Special Tests & Provisions § 200.303
Individual(s) Responsible: Chelsea BadHawk, Chief Financial Officer Action: Management will prepare and implement an internal control system that provides effective oversight of operations, reporting, and compliance. The systems and controls will be designed based on standards set forth in the Go...
Individual(s) Responsible: Chelsea BadHawk, Chief Financial Officer Action: Management will prepare and implement an internal control system that provides effective oversight of operations, reporting, and compliance. The systems and controls will be designed based on standards set forth in the Government Accountability Office Green Book. Anticipated Completion Date: 12/31/2025.
View Audit 361721
Finding 570654 (2022-005)
Material Weakness 2022
Tuerk House, Inc.
MD
Reporting Internal Control / Segregation of Duties
The Organization agrees with the finding and recognizes the importance of accurate financial and programmatic reporting in compliance with federal grant requirements. To address this issue, the Organization is strengthening its internal controls surrounding the preparation and review of all financia...
The Organization agrees with the finding and recognizes the importance of accurate financial and programmatic reporting in compliance with federal grant requirements. To address this issue, the Organization is strengthening its internal controls surrounding the preparation and review of all financial and programmatic reports submitted to granting agencies. Specifically, the finance department and program staff will implement a joint review process to reconcile reported expenditures and program statistics --such as patient counts --against underlying financial and operational records prior to submission. A standardized reporting checklist will be developed to ensure that all data points are verified for accuracy and that supporting documentation is retained and reviewed. In addition, staff responsible for grant reporting will receive training on federal reporting requirements, including those outlined in 45 CFR 75.342, to ensure consistency and compliance across all submissions. These steps will help ensure that all future reports accurately reflect grant expenditures and program outcomes, minimizing the risk of misreporting and ensuring transparency and accountability. Organization Contact Person Responsible for Corrective Action: Joseph Koehler, Director of Finance Anticipated Completion Date: June 30, 2025
View Audit 361677
Finding 570541 (2022-002)
Significant Deficiency 2022
City of Dillon
SC
Internal Control / Segregation of Duties
The Mayor and Council review monthly financial statements and budget reports to review and question the City Manager and Finance Director accordingly. The City Manager also performs supervisory checks on many areas. Due to the size of the City, the lack of segregation of duties will always exist, ...
The Mayor and Council review monthly financial statements and budget reports to review and question the City Manager and Finance Director accordingly. The City Manager also performs supervisory checks on many areas. Due to the size of the City, the lack of segregation of duties will always exist, but the City has instituted these safeguards to better monitor the City's financial reporting.
View Audit 361539
Finding 570503 (2022-003)
Significant Deficiency 2022
City of Princeton
IN
Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.328
FINDING 2022-003 Information on federal program: Subject: Water and Waste Disposal Systems for Rural Communities - Reporting Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: 92-02 92-03 Pass-Through Entity: N/A Compliance Requirements: Reporting ...
FINDING 2022-003 Information on federal program: Subject: Water and Waste Disposal Systems for Rural Communities - Reporting Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: 92-02 92-03 Pass-Through Entity: N/A Compliance Requirements: Reporting Audit Findings: Significant Deficiency Condition: The City did not have proper controls in place to ensure that the annual report was accurately filled out and agreed to underlying detail. Context: Variances to key line items were noted when comparing the Form RD442-2 and Form RD442-3 to supporting documents. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Management will ensure that reports agree to underlying detail. Responsible Party and Timeline for Completion: The Clerk-Treasurer is the responsible party. The completion will go into effect during 2025.
View Audit 361490
Finding 570479 (2022-001)
Significant Deficiency 2022
Clean Fuels Ohio
OH
Significant Deficiency Internal Control / Segregation of Duties
Finding Number: 2022-001 Anticipated Completion Date: The corrective action plan was implemented in May 2023. Responsible Contact Person: Kristy Ramey, Executive Director Corrective Action Plan: Upon identifying the unauthorized payroll transactions, the Organization reinstated its intern...
Finding Number: 2022-001 Anticipated Completion Date: The corrective action plan was implemented in May 2023. Responsible Contact Person: Kristy Ramey, Executive Director Corrective Action Plan: Upon identifying the unauthorized payroll transactions, the Organization reinstated its internal control policies for payroll transaction cycle, which includes a review of all hours and rates by supervisors and the Executive Director. This occurs prior to the submission of payroll data to the Organization’s third-party payroll processor. An additional control procedure includes the review of changes made to the payroll system regarding new employees and any changes to pay rates.
View Audit 361433
Finding 569945 (2022-003)
Material Weakness 2022
Idaho Immunization Coalition, Inc.
ID
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
THE ORGANIZATION WILL USE ACTUAL PAYROLL COSTS TAKEN FROM PAYROLL REPORTS TO SUPPORT PAYROLL EXPENSES APPLIED TO THE PROGRAM. IMMEDIATELY, THE PROCESS BEGAN IN 2024. KAREN SHARPNACK, EXECUTIVE DIRECTOR KJS@IDAHOIMMUNE.ORG AND NEW CPA FIRM TO BE DETERMINED. THE IDAHO IMMUNIZATION COALITION WILL TERMI...
THE ORGANIZATION WILL USE ACTUAL PAYROLL COSTS TAKEN FROM PAYROLL REPORTS TO SUPPORT PAYROLL EXPENSES APPLIED TO THE PROGRAM. IMMEDIATELY, THE PROCESS BEGAN IN 2024. KAREN SHARPNACK, EXECUTIVE DIRECTOR KJS@IDAHOIMMUNE.ORG AND NEW CPA FIRM TO BE DETERMINED. THE IDAHO IMMUNIZATION COALITION WILL TERMINATE THE CURRENT AGREEMENT WITH THE CPA AND MOVE TO ANOTHER CPA FIRM TO MEET THE NEEDS OF THE ORGANIZATION IN A PROFESSIONAL, QUALIFIED AND TIMELY MANNER. MOVE TO ANOTHER CPA FIRM BY NO LATER THAN SEPTEMBER 1, 2025. THE ORGANIZATION THROUGH ITS BOARD OF DIRECTORS WILL CREATE A “FINANCIAL POLICY COMMITTEE” WHICH WILL BE RESPONSIBLE TO WORK WITH THE EXECUTIVE DIRECTOR, THE NEW CPA TO OUTLINE AND CREATE NEW POLICIES, PROCEDURES AND PROCESSES, ALONG WITH OVERSIGHT OF THE FINANCIAL WELL-BEING OF THE ORGANIZATION AND REPORT TO THE BOARD OF DIRECTORS. IMMEDIATELY, THE PROCESS WILL BEGIN TO RECRUIT THE COMMITTEE ON JUNE 25, 2025.
View Audit 361193 Questioned Costs: $1
Finding 568948 (2022-001)
Material Weakness 2022
Park Ridge Apartments, Inc.
LA
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
FINDING #2022-001 LATE PAYMENT OF CONSTRUCTION COSTS FROM LOUISIANA HOUSING FINANCE AGENCY LOAN AND INELIBIBLE COSTS Recommendation: We recommend that the entity develop internal controls that will prevent this occurrence in the future. Views of Responsible Officials and Planned Corrective Action...
FINDING #2022-001 LATE PAYMENT OF CONSTRUCTION COSTS FROM LOUISIANA HOUSING FINANCE AGENCY LOAN AND INELIBIBLE COSTS Recommendation: We recommend that the entity develop internal controls that will prevent this occurrence in the future. Views of Responsible Officials and Planned Corrective Action: Management will adopt controls to prevent this in the future.
View Audit 360634
Finding 565981 (2022-002)
Material Weakness 2022
School District of Monticello
WI
Reporting Internal Control / Segregation of Duties
Finding #2022-002 – Material Audit Adjustments Condition: The District does not have management personnel with the necessary expertise to prepare the financial statements and related notes in accordance with generally accepted accounting principles. Due to limited resources, management has decided ...
Finding #2022-002 – Material Audit Adjustments Condition: The District does not have management personnel with the necessary expertise to prepare the financial statements and related notes in accordance with generally accepted accounting principles. Due to limited resources, management has decided to accept certain risks relevant to financial reporting and relies on the auditors to assist with the preparation of the District’s financial statements, including the recording of material audit adjustments. During their audit procedures, the auditors proposed audit adjustments that, if not made, would have resulted in the financial statements being materially misstated. Effect: The District’s system of internal control may not prevent, detect, or correct misstatements in the financial statements. Cause: The District does not prepare the financial statements and related notes. Criteria: Proper financial closing and year-end reconciliation procedures should be in place to identify and adjust the financial records to ensure the financial statements are fairly stated. Recommendation: The auditor will continue to work with the District, providing information and training where needed, to make the District’s personnel more knowledgeable about its responsibility for the financial statements. The auditor recommends that the District review the various yearend processes and transactions necessary to close the financial records. Response: The District acknowledges their responsibility for the financial statements and recording of current year activity. Going forward, the District will work with its bookkeeper to verify that all activity is completely and accurately recorded in the financial records and reflected on the financial statements. Contact Person: Allen Brokopp Anticipated Completion Date: Ongoing
View Audit 359639
Finding 565980 (2022-001)
Material Weakness 2022
School District of Monticello
WI
Internal Control / Segregation of Duties
Finding #2022-001 – Lack of Segregation of Duties Condition: The limited size of the District’s staff prevents the ideal separation of functions. The bookkeeper prints accounts payable checks, has access to the password to print electronic signatures and performs bank reconciliations. The bookkee...
Finding #2022-001 – Lack of Segregation of Duties Condition: The limited size of the District’s staff prevents the ideal separation of functions. The bookkeeper prints accounts payable checks, has access to the password to print electronic signatures and performs bank reconciliations. The bookkeeper also performed all payroll functions during the year. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Limited number of personnel. Criteria: Internal controls should be in place that provides adequate segregation of duties. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the District’s operations. Response: We agree with this finding but do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The board reviews and approves all expenditures on a monthly basis prior to mailing accounts payable checks.
View Audit 359639
Finding 565710 (2022-005)
Material Weakness 2022
Republic of the Marshall Islands
MH
Questioned Costs Period of Performance Internal Control / Segregation of Duties
Grant agreements are filed with the respective Budget Officers. The period of performance is entered into the FMIS (Bisan) prior to account setup, which automatically halts transactions after the grant’s closing date.
Grant agreements are filed with the respective Budget Officers. The period of performance is entered into the FMIS (Bisan) prior to account setup, which automatically halts transactions after the grant’s closing date.
View Audit 359422 Questioned Costs: $1
Philadelphia Housing Development Corporation
PA
Reporting Internal Control / Segregation of Duties
Finding 2022-002 Responsible Perseon(s): April Samuels, VP of Finance PHDC's federal single audit was not completed within the single audit reporting deadline of March 31, 2023. PHDC acknowledges the issue noted above and is in the process and or will correct the deficienes by: -Implementing a mon...
Finding 2022-002 Responsible Perseon(s): April Samuels, VP of Finance PHDC's federal single audit was not completed within the single audit reporting deadline of March 31, 2023. PHDC acknowledges the issue noted above and is in the process and or will correct the deficienes by: -Implementing a monthly meeting with DHCD to ensure they align.
View Audit 359305
Finding 565074 (2022-002)
Material Weakness 2022
United Way of Marion County, Inc.
FL
Cash Management Eligibility Material Weakness
United of Marion County, Inc. experienced staff turnover during the ERA 1 & ERA2 which may have contributed to data not being regularly reconciled to the third-party grant tracking system. The United Way of Marion County, Inc has hired a full-time accounting professional to improve internal controls...
United of Marion County, Inc. experienced staff turnover during the ERA 1 & ERA2 which may have contributed to data not being regularly reconciled to the third-party grant tracking system. The United Way of Marion County, Inc has hired a full-time accounting professional to improve internal controls. Management as the time utilized the resources available to ensure residents received timely housing assistance.
View Audit 359012
Finding 565073 (2022-001)
Significant Deficiency 2022
United Way of Marion County, Inc.
FL
Cash Management Reporting Significant Deficiency
The individual random client sample of 60 participants did not detect any duplications. However, as a new administrator we became aware of the duplicates as identified in the reconciliation provided to the auditors. The manual process used contributed to the duplications in ERA1 and ERA2. The duplic...
The individual random client sample of 60 participants did not detect any duplications. However, as a new administrator we became aware of the duplicates as identified in the reconciliation provided to the auditors. The manual process used contributed to the duplications in ERA1 and ERA2. The duplications do not appear to be more than the allowable limits. If United Way of Marion County, Inc. would take on such a large endeavor in the future the organization would invest in a digital system. As the new President & CEO, I did my own sampling from the paper applications and payments for examination and gain knowledge of how system change would provide improved internal controls.
View Audit 359012
Finding 563972 (2022-008)
Significant Deficiency 2022
Bach Viet
CA
Significant Deficiency Internal Control / Segregation of Duties
Management’s Planned Corrective Action: It is the policy of the Association that all timesheets must be signed by the employee and the employee’s supervisor. At the present time all time sheets are given to me for review and approval. It is my responsibility to verify that the time sheets have the p...
Management’s Planned Corrective Action: It is the policy of the Association that all timesheets must be signed by the employee and the employee’s supervisor. At the present time all time sheets are given to me for review and approval. It is my responsibility to verify that the time sheets have the proper signatures on them before I give them to the bookkeeper for processing. I can only assume that the transactions that you reviewed were not complete due to the fact that timesheets were not signed due to the fact that some employees were not in the office due to Corvid. Responsible Party: Mel Demoff, Executive Director Completion Date: December 31, 2023
View Audit 358145
Finding 563946 (2022-005)
Significant Deficiency 2022
Neighborhood Medical Center, Inc.
FL
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303 § 200.512
Neighborhood's prior auditor indicated just before time to begin the audit for FY2022; they would not be able to complete the audit because of staff shortages. Two RFPs were issued, and it took the center a year and a half to secure a new auditor. The 2022 audit will be completed by August 31, 202...
Neighborhood's prior auditor indicated just before time to begin the audit for FY2022; they would not be able to complete the audit because of staff shortages. Two RFPs were issued, and it took the center a year and a half to secure a new auditor. The 2022 audit will be completed by August 31, 2025. Engagement contracts have been issued for the 2023 and 2024 audits.
View Audit 358122
Finding 562197 (2022-003)
Material Weakness 2022
Mississippi County Public Facilities Board
AR
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Reporting
Views of Responsible Officials and Planned Corrective Actions: The Mississippi County Public Facilities Board has several findings in their past years audit. These findings were under the past administration that was let go on June 30th 2024. We were contacted by the board and took over on September...
Views of Responsible Officials and Planned Corrective Actions: The Mississippi County Public Facilities Board has several findings in their past years audit. These findings were under the past administration that was let go on June 30th 2024. We were contacted by the board and took over on September 1st 2024 for a management contract. These findings will be corrected by the executive team that is managing the housing authority. We plan to have everything corrected and in place by July 1st 2026. This staff will follow all rules and regulations in the future and will bring everything up to date. Wixson Huffstetler, Executive Director 5/6/2025
View Audit 357802
Finding 561490 (2022-008)
Material Weakness 2022
Sayre Health Center
PA
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Finding No. 2022-008: Lack of Management Oversight to Ensure Retention of Timesheets Grant timesheets are now being maintained with appropriate charging of time to the related programmatic or administrative functions. The timesheets are signed off by the employee and their related supervisor and mai...
Finding No. 2022-008: Lack of Management Oversight to Ensure Retention of Timesheets Grant timesheets are now being maintained with appropriate charging of time to the related programmatic or administrative functions. The timesheets are signed off by the employee and their related supervisor and maintained in the shared file for immediate availability and reference.
View Audit 357068 Questioned Costs: $1
Finding 561489 (2022-007)
Material Weakness 2022
Sayre Health Center
PA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding No. 2022-007: Inadequate Documentation and Records for Application of Sliding Fee Discounts We have incorporated a policy that establishes the basis for the sliding fee policy to assure affordable access to care for uninsured and underinsured patients of the organization. The policy will rec...
Finding No. 2022-007: Inadequate Documentation and Records for Application of Sliding Fee Discounts We have incorporated a policy that establishes the basis for the sliding fee policy to assure affordable access to care for uninsured and underinsured patients of the organization. The policy will recognize a “full discount” for individuals and families with annual incomes at or below 100% Federal poverty level (FPL) with only nominal fees charged, three levels of discount between 100% and 200%, and no discounts for copays for individuals and families earning over 200% FPL. This policy will be in accordance with Section 330(k)(3)(G) of the PHS Act and 42 CFR Part 51c.303(f) and 42 CFR Part 51c.303(u) which are incorporated herewith. We will charge a nominal fee to individuals and families with annual incomes at or below 100% of the FPL. Patients whose incomes are above 100% or below 200% of the FPL will be charged according to our sliding fee scale based on income and family size. Discounts will be provided to patients with incomes up to 200% of the FPL for medical visits. Discounts will be provided to patients with incomes up to 250% of the FPL for family planning visits. Staff will assess patients’ incomes based upon a sliding fee scale and no patient will be denied care based upon their inability to pay. The organization also has a policy of nondiscrimination in the delivery of health care as stated in its Patient Bill of Rights. Also, the Board of Directors define the income and family size, and has defined the family size to be all parents, minors or guardians that are financially responsible for the household. The tracking and documentation of sliding fees is now maintained with the deposit record of each fee received in the shared file for immediate availability and reference.
View Audit 357068 Questioned Costs: $1
Finding 561488 (2022-006)
Material Weakness 2022
Sayre Health Center
PA
Material Weakness Reporting Matching / Level of Effort / Earmarking
Finding No. 2022-006: Inadequate System to Ensure Timely Filing and Review of Required Reports As the previous employees responsible for these functions did not perform them effectively, the organization now has such in place, whereas the timely filing and review of required reports (e.g., Federal F...
Finding No. 2022-006: Inadequate System to Ensure Timely Filing and Review of Required Reports As the previous employees responsible for these functions did not perform them effectively, the organization now has such in place, whereas the timely filing and review of required reports (e.g., Federal Financial Report (FFRs)) are now expected to be filed according to the prescribed deadline(s).
View Audit 357068
Finding 561487 (2022-005)
Material Weakness 2022
Sayre Health Center
PA
Cash Management Internal Control / Segregation of Duties Material Weakness
Finding 2022-005: Lack of Management Oversight over Drawdown Requests As the previous employees responsible for these functions did not perform them effectively, the organization now has such in place, whereas a drawdown process has been implemented. As the organization’s drawdowns are typically des...
Finding 2022-005: Lack of Management Oversight over Drawdown Requests As the previous employees responsible for these functions did not perform them effectively, the organization now has such in place, whereas a drawdown process has been implemented. As the organization’s drawdowns are typically designated to cover payroll costs, this process now includes the following: • A drawdown allocation schedule for the employee’s making up the amount requested • A budget breakdown by department for the amounts making up the drawdown request • A supporting schedule and related invoices for amounts to be reimbursed (e.g., malpractice insurance, etc.) • A completed Standard Form (SF) 270 that tracks the applicable grant amounts previously drawdown that also specifies the amount to be currently drawn.
View Audit 357068
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