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Corrective Action Plans

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Finding 449483 (2022-003)
Significant Deficiency 2022
Baltimore County, Maryland
MD
Reporting Significant Deficiency Internal Control / Segregation of Duties
2022-003 CDBG Entitlement Grant Cluster ? Assistance Listing No. 14.218Recommendation: We recommend the County review and enhance their procedures to ensure that all required reports are submitted accurately and timely.Explanation of disagreement with audit finding: DHCD is aware that the CAPER was ...
2022-003 CDBG Entitlement Grant Cluster ? Assistance Listing No. 14.218Recommendation: We recommend the County review and enhance their procedures to ensure that all required reports are submitted accurately and timely.Explanation of disagreement with audit finding: DHCD is aware that the CAPER was submitted late. However, DHCD was in continuous communication with HUD about the submission and HUD regularly states to all its grantees that there is no sanction or penalty imposed for a late CAPER submission. It is important to note that HUD understood the need for the extension due to the extreme stress placed upon local jurisdictions implementing the various COVID housing-related grants and the set up and reporting deadlines for those projects that would have real sanctions with loss of funds if not met.Action taken in response to finding: Non taken. Action Plan was submitted.Name(s) of the contact person(s) responsible for corrective action: Colleen MahonyPlanned completion date for corrective action plan: Completed ? May 2022.
View Audit 313273
Finding 449481 (2022-002)
Material Weakness 2022
Baltimore County, Maryland
MD
Subrecipient Monitoring HUD Housing Programs Material Weakness
2022-002 CDBG Entitlement Grant Cluster ? Assistance Listing No. 14.218Recommendation: We recommend the County develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the County develop controls and procedures to ensure that all required sub...
2022-002 CDBG Entitlement Grant Cluster ? Assistance Listing No. 14.218Recommendation: We recommend the County develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the County develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS no later than the end of the month following the month of issuance. We also recommend the County develop internal controls and procedures to ensure the PR29-Cash on Hand reporting requirements are met.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Due to the volume of the work involved to deploy millions of dollars to mitigate the adverse effect of Covid19 on housing stability we have missed and yet to file the requirement of FFTA reporting. DHCD intend to have these requirements remedied and corrected..Name(s) of the contact person(s) responsible for corrective action: Amir AssadiPlanned completion date for corrective action plan: 6/30/2024
View Audit 313273
Finding 447653 (2022-001)
Significant Deficiency 2022
Kennard Independent School District
TX
Internal Control / Segregation of Duties
2022-01 - Segregation of DutiesDistrict management and the board will continue to monitor the internal accounting control procedures in use to assurethat compensating controls are utilized to provide assurance that assets are safeguarded and transactions are proper andrecorded in a timely manner.
2022-01 - Segregation of DutiesDistrict management and the board will continue to monitor the internal accounting control procedures in use to assurethat compensating controls are utilized to provide assurance that assets are safeguarded and transactions are proper andrecorded in a timely manner.
View Audit 313202
Finding 447652 (2022-001)
Significant Deficiency 2022
The Greater Ridgewood Youth Council, Inc.
NY
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
GRYC acknowledges and agrees with the finding and is in the process of developing procedures toensure compliance with grant/contract provisions and will start implementing this recommendationfor the year ended June 30, 2024.
GRYC acknowledges and agrees with the finding and is in the process of developing procedures toensure compliance with grant/contract provisions and will start implementing this recommendationfor the year ended June 30, 2024.
View Audit 313201
Finding 447649 (2022-001)
Significant Deficiency 2022
Oakwood Independent School District
TX
Internal Control / Segregation of Duties
2022-01 - Segregation of DutiesDistrict management and the board will continue to monitor the internal accounting control procedures in use to assure that compensating controls are being utilized to provide assurance that assets are safeguarded and transactions are proper and recorded in a timely ma...
2022-01 - Segregation of DutiesDistrict management and the board will continue to monitor the internal accounting control procedures in use to assure that compensating controls are being utilized to provide assurance that assets are safeguarded and transactions are proper and recorded in a timely manner.
View Audit 313200
Finding 447619 (2022-001)
Significant Deficiency 2022
Goodrich Isd
TX
Internal Control / Segregation of Duties
2022-01 - Segregation of DutiesDistrict management and the board will continue to monitor the internal accounting control procedures in use toassure that compensating controls are being utilized to provide assurance that assets are safeguarded andtransactions are proper and recorded in a timely mann...
2022-01 - Segregation of DutiesDistrict management and the board will continue to monitor the internal accounting control procedures in use toassure that compensating controls are being utilized to provide assurance that assets are safeguarded andtransactions are proper and recorded in a timely manner.
View Audit 313190
Finding 447604 (2022-002)
Material Weakness 2022
Southeast Arkansas Community Action Corporation
AR
Reporting Internal Control / Segregation of Duties
Southeast Arkansas Community Action Corporation has hired a new accounting staff, finance director, and executive director. These members of our staff were hired in the latter part of 2021 and early part of 2022. This staff is dedicated to financial clarity and is working diligently to move toward e...
Southeast Arkansas Community Action Corporation has hired a new accounting staff, finance director, and executive director. These members of our staff were hired in the latter part of 2021 and early part of 2022. This staff is dedicated to financial clarity and is working diligently to move toward ensuring accounting procedures that need to be completed on a recurring basis are done based on G.A.A.P. The staff will also be working closely with the auditor. The accounting staff and finance director will attend training in August 2023
View Audit 313186
Oswego County Opportunities, Inc.
NY
Internal Control / Segregation of Duties Reporting
Corrective Action Plan: The Executive Director and Senior Director of Finance will ? develop an internal audit plan for 2023 and continue to perform audits on the identified items. We will review and update the existing procedure to provide the flexibility needed to manage during periods of turnover...
Corrective Action Plan: The Executive Director and Senior Director of Finance will ? develop an internal audit plan for 2023 and continue to perform audits on the identified items. We will review and update the existing procedure to provide the flexibility needed to manage during periods of turnover and transition. We will continue to engage the team to ensure the findings are discussed and retraining/coaching provided.Anticipated Completion Date of Corrective Action Plan: Audits Schedule in place by July 2023 ME.
View Audit 313185
Finding 447600 (2022-002)
Material Weakness 2022
Oswego County Opportunities, Inc.
NY
Reporting Internal Control / Segregation of Duties
Corrective Action Plan: The Executive Director and Senior Director of Finance will ? update the procedures to ensure it include.clear objectives. A checklists will be developed to support significant completion of closing in January each year and provide a guide for year-end analysis. The team will ...
Corrective Action Plan: The Executive Director and Senior Director of Finance will ? update the procedures to ensure it include.clear objectives. A checklists will be developed to support significant completion of closing in January each year and provide a guide for year-end analysis. The team will meet regularly to improve the timeliness of closings and provide time for year-end analysis and reviews.Anticipated Completion Date of Corrective Action Plan: July ME 2023 (Audit Plan)
View Audit 313185
Finding 447523 (2022-001)
Material Weakness 2022
Jamesville-Dewitt Central School District
NY
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Reporting
MATERIAL WEAKNESS2022-001 Oversight of Cash Disbursement ProcessCondition: Throughout 2021-2022 the District inadvertently remitted 29 duplicate checks to vendors approximating $30,800.Recommendation: We recommend the District review and enhance its current policies and procedures surrounding the ca...
MATERIAL WEAKNESS2022-001 Oversight of Cash Disbursement ProcessCondition: Throughout 2021-2022 the District inadvertently remitted 29 duplicate checks to vendors approximating $30,800.Recommendation: We recommend the District review and enhance its current policies and procedures surrounding the cash disbursement process, including training for personnel and claims auditor to strengthen internal controls over disbursements.Action Taken: The District will provide accounts payable training to the accounts payable clerk, claims auditor, and any other individuals involved in the process. In addition the district will review the purchasing policies to ensure they are providing the internal controls necessary to protect the district's funds, and that they are being followed. The District will also enhance the use of purchase orders, and become less dependent on claims forms when possible.Implementation: October 2022
View Audit 313174
Finding 447023 (2022-005)
Significant Deficiency 2022
East Alton Wood River Community High School No. 14
IL
Questioned Costs Cash Management Reporting
Education Stabilization Fund: 2022-005 Condition: We noted during ESSER III testing the District was reimbursed for duplicated expenditures reported on the 3rd and 4th quarter reports. ...
Education Stabilization Fund: 2022-005 Condition: We noted during ESSER III testing the District was reimbursed for duplicated expenditures reported on the 3rd and 4th quarter reports. Recommendation: We recommend the District compare and reconcile the expenditure reports filled with the general ledger before submitting.
View Audit 312909 Questioned Costs: $1
Finding 446980 (2022-001)
Significant Deficiency 2022
Primary Care Providers for A Healthy Feliciana, Inc.
LA
Equipment & Real Property Management Internal Control / Segregation of Duties
Recommendation: Management should review the aforementioned accounts and reconcileto the general ledger on a monthly and annual basis. Monthlyassessments of the collectability of patient accounts receivable shouldalso be performed on a monthly basis to ensure accurate financialstatements.Response: M...
Recommendation: Management should review the aforementioned accounts and reconcileto the general ledger on a monthly and annual basis. Monthlyassessments of the collectability of patient accounts receivable shouldalso be performed on a monthly basis to ensure accurate financialstatements.Response: Management concurs with the finding. Management has incorporatedthe auditor?s recommendation to reconcile the various accounts to thegeneral ledger on a monthly and annual basis. Additionally, on amonthly basis, management is assessing the collectability of patientaccounts receivable and adjusting the allowance for doubtful accountsaccordingly.
View Audit 312881
Plan International Inc.
NY
Reporting Internal Control / Segregation of Duties
Ref 2022-007: Insufficient documentation to show journals had been reviewed ahead of the payment being made (repeat of prior year finding 2021-009) (deficiency)Federal Agency: United States Department of StateProgram: Ethiopia: South Sudanese Refugee Assistance V and Ethiopia: South Sudanese Refug...
Ref 2022-007: Insufficient documentation to show journals had been reviewed ahead of the payment being made (repeat of prior year finding 2021-009) (deficiency)Federal Agency: United States Department of StateProgram: Ethiopia: South Sudanese Refugee Assistance V and Ethiopia: South Sudanese Refugee Assistance IV Y2Assistance Listing : 19.517 (Ethiopia)Award #: SPRMCO21CA3181 and S-PRMCO-20-CA-0047 respectively for EthiopiaAward year: FY22Pass-through: From Plan International USA, Inc.Management agrees with the finding and recommendation. A thorough system of internal controls around the voucher approval process was in place and all entries had proper supporting documentation, however, evidencing review of posting of the entry is a limitation of the ERP system as currently designed. As such, management is incorporating this workflow into the new ERP system that will be rolled out globally over the next 18 months. In the interim we will focus on where it is not possible to provide physical signatures as evidence of review, a properly documented email approval can be provided instead.(Corrective actions introduced in FY22 & FY23 will be project planned and reviewed through the FY23 year-end close, and these will be closely monitored during FY24 to a final resolution with an anticipated closure, if not earlier, by 30 June, 2024 . Chief Financial Officer, Celine Thibaut, +33672261874)
View Audit 312755
Finding 443064 (2022-005)
Material Weakness 2022
Whitko Community School Corporation
IN
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2022-005Contact Person Responsible for Corrective Action: Lynn Leininger, Business ManagerContact Phone Number: (260) 367-3677Whitko Community Schools concurs with the finding and will implement internal controls for all grantrequirements and reporting compliances of the Education Stabilizat...
FINDING 2022-005Contact Person Responsible for Corrective Action: Lynn Leininger, Business ManagerContact Phone Number: (260) 367-3677Whitko Community Schools concurs with the finding and will implement internal controls for all grantrequirements and reporting compliances of the Education Stabilization Funds. All reporting will be a jointeffort between the Business Manager preparing the reports with the assistance of the business officepersonnel. Supporting paperwork and calculations will be maintained to support all report informationsubmitted. Prior to submission of Education Stabilization Funds, all information will be reviewed andsigned by the Deputy Treasurer to insure reporting compliance.The completion date for this corrective action will be May1, 2023.INDIANA STATE
View Audit 312741
Finding 443057 (2022-003)
Material Weakness 2022
Town of Argos
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.303
FINDING 2022-003Contact Person Responsible for Corrective Action: Lisa Mullaney Clerk/TreasurerContact Phone Number: 574-892-5717 x222.Views of Responsible Official: I concur with the findings.Description of Corrective Action Plan:The Clerk-Treasurer will review all reports submitted by the 3rd part...
FINDING 2022-003Contact Person Responsible for Corrective Action: Lisa Mullaney Clerk/TreasurerContact Phone Number: 574-892-5717 x222.Views of Responsible Official: I concur with the findings.Description of Corrective Action Plan:The Clerk-Treasurer will review all reports submitted by the 3rd party grant writer with documentation.Anticipated Completion Date: 09/30/2023
View Audit 312734
Finding 443056 (2022-002)
Material Weakness 2022
Bergman School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management
Corrective Action Plan: ? 2022-002. The District will implement procedures to read each Fund stipulations to ensure our Staff follows the requirements set within the Fund Documentation. From this day forward, we will certify that each guideline is followed and completed exactly as required before...
Corrective Action Plan: ? 2022-002. The District will implement procedures to read each Fund stipulations to ensure our Staff follows the requirements set within the Fund Documentation. From this day forward, we will certify that each guideline is followed and completed exactly as required before requesting reimbursement
View Audit 312731 Questioned Costs: $1
Finding 443055 (2022-001)
Material Weakness 2022
Bergman School District
AR
Questioned Costs Special Tests & Provisions Cash Management
Corrective Action Plan: ? 2022-001. The District will implement procedures to read each Fund stipulations to ensure our Staff follows the requirements set within the Fund Documentation. From this day forward, we will certify that each guideline is followed and completed exactly as required before...
Corrective Action Plan: ? 2022-001. The District will implement procedures to read each Fund stipulations to ensure our Staff follows the requirements set within the Fund Documentation. From this day forward, we will certify that each guideline is followed and completed exactly as required before requesting reimbursement.
View Audit 312731 Questioned Costs: $1
Finding 442917 (2022-008)
Material Weakness 2022
Circle of Nations School INC
ND
Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness
2022-008 N. Special Tests and ProvisionsEducation Stabilization Fund CFDA #84.425Material Weakness in Internal Control over Compliance and Material Instance of NoncomplianceFinding Summary: During the course of the engagement, it was identified that the School didnot satisfy the requirements of 2 C...
2022-008 N. Special Tests and ProvisionsEducation Stabilization Fund CFDA #84.425Material Weakness in Internal Control over Compliance and Material Instance of NoncomplianceFinding Summary: During the course of the engagement, it was identified that the School didnot satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The School did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted.Corrective Action Plan: The School will review internal controls surrounding required contract language and documentation supporting certified payroll reports are obtained from contractor.Anticipated Completion Date: June 30, 2023
View Audit 312521
Finding 442908 (2022-002)
Material Weakness 2022
Beacon Health System, Inc.
IN
Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking
Finding 2022-002 ? EligibilityA qualified opinion was issued for Assistance Listing 93.011 as the auditors noted that the Corporation expended the full balance of gift cards purchased during the fiscal year 2022 rather than the amount that was distributed to eligible participants. Participants are e...
Finding 2022-002 ? EligibilityA qualified opinion was issued for Assistance Listing 93.011 as the auditors noted that the Corporation expended the full balance of gift cards purchased during the fiscal year 2022 rather than the amount that was distributed to eligible participants. Participants are eligible to participate in the program and receive a gift card if they received a COVID-19 vaccine.Compliance with the eligibility requirements is the responsibility of Kimberly Green Reeves, Executive Director of Community Impact and the grant coordinator. As grants G32HS42634C6 and U3SHS45317C6 ended May 31, 2023, and July 31, 2023, respectively, no further correction action will be taken. However, effective August 15, 2023, if future programs are awarded Beacon Health System (the Corporation) will track the total gift cards purchased as a prepaid expense and expense the gift cards at the time they are distributed to eligible participants. The Corporation Finance will work with the grant administrator to obtain the total amount of gift cards purchased and have that recorded as a prepaid asset. Each month the Corporation Finance will work with the grant administrator to obtain a schedule showing the total amount of gift cards distributed, which will be used to record the appropriate expense each month.
View Audit 312518 Questioned Costs: $1
Beacon Health System, Inc.
IN
Subrecipient Monitoring Eligibility Reporting
Finding 2022-001 Scope Limitation ? EligibilityA scope limitation qualified opinion was issued for Assistance Listing 10.557 as the auditors were unable to obtain sufficient documentation supporting the compliance of the Corporation regarding eligibility. The Corporation uses a paperless system as s...
Finding 2022-001 Scope Limitation ? EligibilityA scope limitation qualified opinion was issued for Assistance Listing 10.557 as the auditors were unable to obtain sufficient documentation supporting the compliance of the Corporation regarding eligibility. The Corporation uses a paperless system as supported by the State of Indiana and the U.S. Department of Agriculture. Third-party documentation is reviewed by the Corporation at the time the initial eligibility determination of a WIC participant is made. However, due to the paperless system implemented in 2007, these records are not retained. The Corporation?s process for eligibility determination is as follows:1. A (potential) participant comes into the WIC clinic2. A clerk verifies information (by looking and checking the appropriate boxes on the screen)a. Proof of identification (driver?s license, birth certificate, hospital birth record, etc.)b. Proof of residence (bill, lease, driver?s license, etc.)c. Proof of incomei. Working ? 30 days of pay stubsii. Medicaid ? card needed3. All of the above information is entered into the State of Indiana?s systema. System automatically determines eligibilityi. If yes ? they continue with appointmentii. If no ? they get a letter explaining reason why (over income, etc.)Compliance with State of Indiana participant eligibility requirements is the responsibility of Leslie Miller, WIC Coordinator. As the Corporation follows the State of Indiana?s paperless system as described above, no further corrective action will be taken.
View Audit 312518
Finding 442903 (2022-002)
Significant Deficiency 2022
Latino Resource Institute of Illinois
IL
Internal Control / Segregation of Duties
MANAGEMENT?S CORRECTIVE ACTION PLANLATINO RESOURCE INSTITUTE OF ILLINOISFOR THE YEAR ENDED JUNE 30, 2022Finding 2022-002 Adherence and Application of Fiscal and Accounting Policiesand ProceduresFederal Agency: U.S. Department of Health and Human ServicesPass-through Entities: Chicago Department of P...
MANAGEMENT?S CORRECTIVE ACTION PLANLATINO RESOURCE INSTITUTE OF ILLINOISFOR THE YEAR ENDED JUNE 30, 2022Finding 2022-002 Adherence and Application of Fiscal and Accounting Policiesand ProceduresFederal Agency: U.S. Department of Health and Human ServicesPass-through Entities: Chicago Department of Public HealthThe Chicago Cook Workforce PartnershipProgram Name: Epidemiology and Laboratory Capacity of Infectious Diseases(ELC)Assistance Listing #: 93.323Questioned Costs: NoneWe agree with the auditor?s comments, and actions stated in the recommendation. In fiscal year 2023, the Employee Handbook and the Fiscal and Accounting Policies and Procedures were updated. To strengthen internal control, the Organization will expand its Fiscal and Accounting Policies and Procedures to include evidence of review and approval of the Executive Director. In addition, the Executive Director is researching for best practices and talking with other organizations about accounting so that the Organization can adhere to its policies and procedures.Contact Person: Hector Obregon-Luna, Executive DirectorAnticipated Completion Date: June 30, 2023
View Audit 312514
Finding 442879 (2022-003)
Material Weakness 2022
Copa Health, Inc.
AZ
Internal Control / Segregation of Duties § 200.303
Finding 2022-003Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionCFDA #93.498Finding Summary: The Organization?s special reports submitted to the Department of Health and HumanServices were not re...
Finding 2022-003Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionCFDA #93.498Finding Summary: The Organization?s special reports submitted to the Department of Health and HumanServices were not reviewed and approved by a separate individual outside of the preparer.Responsible Individuals: CFO Martin Quintana, and Controller Gladys LopezCorrective Action Plan: We reviewed the internal controls and provided better separation of duties in the process.Steps were added to the process that entail a review of the preparers? work by a second person before they aresubmitted to the Controller and/or the Chief Financial Officer for approval. Will also establish a process forensuring full review of financial statements.Anticipated Completion Date: By 11/30/2023
View Audit 312508
Finding 442878 (2022-002)
Material Weakness 2022
Copa Health, Inc.
AZ
Allowable Costs / Cost Principles Eligibility Internal Control / Segregation of Duties § 200.303
Finding 2022-002Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionCFDA #93.498Finding Summary: The Organization?s final expenditure listing identified as eligible and claimed under theProvider Reli...
Finding 2022-002Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionCFDA #93.498Finding Summary: The Organization?s final expenditure listing identified as eligible and claimed under theProvider Relief Fund program lacked documentation of its review by a separate individual outside of thepreparer. The support for two out of 60 expenditures tested differed in amounts from the amount on thetracking spreadsheet. Three of the 60 invoices did not include evidence of approval for payment.Responsible Individuals: CFO Martin Quintana, and Controller Gladys LopezCorrective Action Plan: We reviewed the internal controls and provided better separation of duties in the process.Steps were added to the process that entail a review of the preparers? work by a second person before they aresubmitted to the Controller and/or the Chief Financial Officer for approval. Will also establish a process forensuring full review of financial statements.Anticipated Completion Date: By 11/30/2023
View Audit 312508
Finding 442867 (2022-005)
Significant Deficiency 2022
United Way of Greater Cleveland
OH
Questioned Costs Allowable Costs / Cost Principles Cash Management
Vendor invoice processing is performed by the Accounting Coordinator who inputs pertinent invoice data into the accounting software for payment. The UWGC Senior Director of Finance or in her absence the UWGC Chief Financial Officer will provide a secondary level of review to verify invoices are app...
Vendor invoice processing is performed by the Accounting Coordinator who inputs pertinent invoice data into the accounting software for payment. The UWGC Senior Director of Finance or in her absence the UWGC Chief Financial Officer will provide a secondary level of review to verify invoices are applied to the correct period for the correct amount after the Accounting Coordinator inputs the data to ensure that Federal funds are reimbursed accurately and in the appropriate period
View Audit 312506 Questioned Costs: $1
Finding 442861 (2022-003)
Material Weakness 2022
Anthem Strong Families
TX
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Management will ensure that accrued expenses are reviewed in detail at grant year end to ensure only costs incurred prior to year end are accrued and reported as grant expenditures.
Management will ensure that accrued expenses are reviewed in detail at grant year end to ensure only costs incurred prior to year end are accrued and reported as grant expenditures.
View Audit 312505
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