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Corrective Action Plans

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Finding 374395 (2022-001)
Material Weakness 2022
Commonwealth of Puerto Rico - Department of the Family
PR
Eligibility Internal Control / Segregation of Duties Special Tests & Provisions
Training was imlemented to ensure the technicians submit the correct information.
Training was imlemented to ensure the technicians submit the correct information.
View Audit 293988
Finding 374347 (2022-001)
Material Weakness 2022
City of Georgetown
KY
Internal Control / Segregation of Duties
The City has already reviewed additional documentation for funding sources for FY2023 to ensure that all Federal funding sources are appropriately listed on the Schedule of Expenditures of Federal Awards. The City will continue to strengthen controls surrounding the administration of grant and loan ...
The City has already reviewed additional documentation for funding sources for FY2023 to ensure that all Federal funding sources are appropriately listed on the Schedule of Expenditures of Federal Awards. The City will continue to strengthen controls surrounding the administration of grant and loan programs to identify whether sources of funding are State or Federal by creating internal post-award checklists and improving post-award training and communication for all staff involved in the administration of each State or Federal grant or loan program.
View Audit 293948
Finding 372655 (2022-001)
Material Weakness 2022
The Arc of Tennessee, Inc.
TN
Reporting Internal Control / Segregation of Duties
The Organization has hired a full-time accountant to perform the day-to-day accounting functions, which had previously been outsourced. Management will review monthly reconciliations and financial statements, ensuring the information reconciles and is derived directly from the accounting system. In ...
The Organization has hired a full-time accountant to perform the day-to-day accounting functions, which had previously been outsourced. Management will review monthly reconciliations and financial statements, ensuring the information reconciles and is derived directly from the accounting system. In the short term, the Organization will also continue with the oversight of an external bookkeeping firm for the month-end close financial statements. Lastly, the deliverables of this process will be presented to the Board of Directors.
View Audit 293734
Finding 372580 (2022-001)
Significant Deficiency 2022
Think of US
DC
Subrecipient Monitoring Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Views of Responsible Officials: At the end of 2022, upon the completion of our 2022 audit, where recommendations were made, an updated time-tracking protocol was introduced for employees engaged in our federal project. This protocol was formulated within the constraints of the payroll system then in...
Views of Responsible Officials: At the end of 2022, upon the completion of our 2022 audit, where recommendations were made, an updated time-tracking protocol was introduced for employees engaged in our federal project. This protocol was formulated within the constraints of the payroll system then in use. As of 2024, Think of Us is transitioning to a new payroll system with an advanced time-tracking feature, surpassing the limitations of our prior payroll processor. This enhancement enables us to implement more refined and appropriate protocols.
View Audit 293660
Finding 372246 (2022-001)
Significant Deficiency 2022
City of Lebanon
NH
Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Audit Finding Reference: 2022-001 Planned Corrective Action: The City has adopted an Airport Revenue Policy on 6/8/2023. Name of Contact Person and Completion Date: Name 1 Carl Gross, Airport Manager Name 2 Vicki Lee, Finance Director Anticipated Completion Date – Completed 6/8/2023
Audit Finding Reference: 2022-001 Planned Corrective Action: The City has adopted an Airport Revenue Policy on 6/8/2023. Name of Contact Person and Completion Date: Name 1 Carl Gross, Airport Manager Name 2 Vicki Lee, Finance Director Anticipated Completion Date – Completed 6/8/2023
View Audit 293540
Finding 372217 (2022-004)
Material Weakness 2022
Fayetteville Urban Ministry, Inc.
NC
Internal Control / Segregation of Duties
Management will continue to review their procedures and implement additional controls where possible.
Management will continue to review their procedures and implement additional controls where possible.
View Audit 293523
Finding 372109 (2022-008)
Significant Deficiency 2022
Carlton County, Minnesota
MN
Student Financial Aid Cash Management Reporting § 200.303
Finding Number: 2022-008 Finding Title: LCTS Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Ann Ozan – Fiscal Supervisor II. Corrective Action Planned: Document the review of the public health, corrections, and school district quarterly...
Finding Number: 2022-008 Finding Title: LCTS Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Ann Ozan – Fiscal Supervisor II. Corrective Action Planned: Document the review of the public health, corrections, and school district quarterly reports. Review is being done when the state report is prepared, but not currently documented. Anticipated Completion Date: December 31, 2023.
View Audit 293397
Finding 372085 (2022-007)
Material Weakness 2022
City of Espanola
NM
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303
2022-007 Internal Controls over Compliance (Material Weakness) Agency’s Response: The Finance Department will immediately implement processes and procedures for grant requirements to ensure:  Staff follow processes and procedures  Implement controls for expending the funds  Retain proper document...
2022-007 Internal Controls over Compliance (Material Weakness) Agency’s Response: The Finance Department will immediately implement processes and procedures for grant requirements to ensure:  Staff follow processes and procedures  Implement controls for expending the funds  Retain proper documentation for processing reimbursements  Maintain those documents for future audit The responsible party for this finding is the finance director.
View Audit 293380 Questioned Costs: $1
Finding 372082 (2022-001)
Significant Deficiency 2022
City of St. Albans
VT
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
March 29, 2023 Zack Fentross, CPA Marcum LLP 9 Executive Park Drive, Suite 100 Merrimack, NH 03054 Dear Zack, The purpose of this letter is to address planned corrective action to finding 2022-001 “Improve Controls and Documentation over Reporting” as described in the FY2022 single audit report. The...
March 29, 2023 Zack Fentross, CPA Marcum LLP 9 Executive Park Drive, Suite 100 Merrimack, NH 03054 Dear Zack, The purpose of this letter is to address planned corrective action to finding 2022-001 “Improve Controls and Documentation over Reporting” as described in the FY2022 single audit report. The City incorrectly indicated that it had not spent any SLFRF funds for the period ended March 31, 2022 when that was not the case. The City has reviewed its reporting on other grants and this oversite is an isolated event. Since discovering the error, we have taken action to correct the March 31, 2022 report by opening a case with Treasury, case #00194588. The City intends to discuss steps to correct the report with Treasury and do what is required to make the needed corrections. This appears to be an isolated, honest mistake. Given that the current reporting period for the SLFRF funds is upon us, we are confident that we will be able to correct the prior year oversight and complete the current report correctly and on time. Sincerely, Sarah Macy, CPFO Director of Finance and Administration (802) 524-1500 x 256 s.macy@stalabnsvt.com
View Audit 293359
Finding 372057 (2022-007)
Significant Deficiency 2022
Jvs Socal
CA
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403
In September 2023, a "AP Processing Guidelines & Concur Reference Guide" document was introduced to ensure timeliness, completeness and propriety of books and records. Full dissemination to all Program Managers in connection with in-depth training sessions is still work in process and a result of th...
In September 2023, a "AP Processing Guidelines & Concur Reference Guide" document was introduced to ensure timeliness, completeness and propriety of books and records. Full dissemination to all Program Managers in connection with in-depth training sessions is still work in process and a result of the number of personnel to be trained, combined with limited bandwidth by resources assigned to training. The Concur Expense reporting module is being integrated within the ERP environment, enabling detailed chart of accounts to reflect GL coding by Segment, Grant, and Program. All journal entry support is attached to accounting entry in the ERP. The journal entry is entered by someone on the accounting team and approved by the Controller. Responsible: Annette Nastri, Timing: June 30, 2024
View Audit 293311 Questioned Costs: $1
Finding 372003 (2022-002)
Material Weakness 2022
Woodbury Central Community School District
IA
Internal Control / Segregation of Duties Reporting
The District will continue to review procedures and delegate duties in a way to have more than one individual handle an area as possible.
The District will continue to review procedures and delegate duties in a way to have more than one individual handle an area as possible.
View Audit 293238
Finding 371980 (2022-003)
Material Weakness 2022
African American Child Wellness Institute
MN
Questioned Costs Subrecipient Monitoring Material Weakness
Finding 2022-003 Activities Allowed/Unallowed Material Weakness ALN 93.958 Block Grants for Community Mental Health Services Pass-through Entity Identification Number GRK 213195 U. S. Department of Health and Human Services Minnesota Department of Human Services Condition: The system of internal c...
Finding 2022-003 Activities Allowed/Unallowed Material Weakness ALN 93.958 Block Grants for Community Mental Health Services Pass-through Entity Identification Number GRK 213195 U. S. Department of Health and Human Services Minnesota Department of Human Services Condition: The system of internal control in use during the year did not consistently provide supporting documentation sufficient to verify expenditures. Also, the performance of important control procedures is not documented when performed. Actions Planned in Response to the Finding: The Board of Directors will create a document retention and destruction policy and monitor the Organization’s adherence to that policy. Official Responsible for Ensuring the CAP: Chief Operating Officer Planned Completion Date for the CAP: September 30, 2024
View Audit 293225 Questioned Costs: $1
Tukwila School District No. 406
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Tukwila School District No. 406 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Re...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Tukwila School District No. 406 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District overcharged indirect costs to the Education Stabilization Fund program. Name, address, and telephone of District contact person: Veronica Birdsong 4640 S. 144th Street Tukwila, WA 98168 206-901-8010 Corrective action the auditee plans to take in response to the finding: On an annual basis make sure to review the current federal indirectrates via OPSI website within that current school year as indirect rates change from fiscal year to fiscal year and may not be reflected on grants that carryover from year to year. I did the calculations for the 2022-202 school year to account for the overage charged in indirect and made sure that amount was use for direct expenditures. This was the best option as the grant was still being expended and the correction could be made without needing to repay the indirect amount over claimed back to OSPI. Anticipated date to complete the corrective action: currently completed for the 2022-2023 school year.
View Audit 293224 Questioned Costs: $1
Finding 371961 (2022-001)
Material Weakness 2022
Denver Early Childhood Council
CO
Internal Control / Segregation of Duties
Due to turnover at the Chief Executive Officer position, the Council mistakenly did not have audits performed, including single audits for FY21, FY22 or FY23 until approximately November 2023. The Council completed the FY21 - FY23 audits in January of 2024 and completed all submissions of the data ...
Due to turnover at the Chief Executive Officer position, the Council mistakenly did not have audits performed, including single audits for FY21, FY22 or FY23 until approximately November 2023. The Council completed the FY21 - FY23 audits in January of 2024 and completed all submissions of the data collection form in March 2024. The Council has implemented procedures to ensure financial audits are being performed annually and the data collection form is submitted timely going forward.
View Audit 293214
Mayor's Healthy City Initiative
LA
Questioned Costs Allowable Costs / Cost Principles Cash Management
The audited period was a time of rapid growth and transition for the Mayor’s Healthy City Initiative. The staff was very small and the Executive Director role was vacant for an extended period of time. The Executive Director role has been filled and the role of our external accountants has been ex...
The audited period was a time of rapid growth and transition for the Mayor’s Healthy City Initiative. The staff was very small and the Executive Director role was vacant for an extended period of time. The Executive Director role has been filled and the role of our external accountants has been expanded to offer additional assistance. Management is working to ensure that the individuals working on administering federal programs are properly trained on the requirements of the Uniform Guidance.
View Audit 293173 Questioned Costs: $1
Mayor's Healthy City Initiative
LA
Questioned Costs Allowable Costs / Cost Principles Cash Management
While the team working with the Mayor’s Healthy City Initiative believes the amounts paid to all vendors for services rendered were reasonable based on comparison market data we understand the need to obtain and maintain the required number of written quotations and will work to establish and mainta...
While the team working with the Mayor’s Healthy City Initiative believes the amounts paid to all vendors for services rendered were reasonable based on comparison market data we understand the need to obtain and maintain the required number of written quotations and will work to establish and maintain effective internal controls to ensure compliance with federal award regulations, statutes and terms and conditions of each grant.
View Audit 293173 Questioned Costs: $1
Mayor's Healthy City Initiative
LA
Cash Management Reporting Internal Control / Segregation of Duties
As stated in the condition above the reports were all filed but not in accordance with the required timeframes. Management will work to ensure that reports are filed as required by the grant even when no activity for the related period occurs.
As stated in the condition above the reports were all filed but not in accordance with the required timeframes. Management will work to ensure that reports are filed as required by the grant even when no activity for the related period occurs.
View Audit 293173
Mayor's Healthy City Initiative
LA
Questioned Costs Allowable Costs / Cost Principles Cash Management
The Mayor’s Healthy City Initiative grew rapidly as the need for services provided by the organization were in high demand. The group worked to meet the needs of the community and simultaneously create an infrastructure to support the growing demand. While all disbursements made related to appropr...
The Mayor’s Healthy City Initiative grew rapidly as the need for services provided by the organization were in high demand. The group worked to meet the needs of the community and simultaneously create an infrastructure to support the growing demand. While all disbursements made related to appropriate initiatives and programs, instances did occur in which the vendor was unable to provide the specific documentation required by the grant in the required timeframe. The Mayor’s Healthy City Initiative team coordinated with the City of Baton Rouge’s Office of Community Development to ensure that disbursements were appropriate and in some instances, relied on their approval for payment. As with many organizations of this type the staff was very small. In addition, during the audited program year the Executive Director role was vacant for an extended period of time which presented additional challenges. The Executive Director role has been filled and the role of our external accountants has been expanded to offer additional assistance. We are continuing to work to establish and maintain effective internal controls to ensure compliance with federal award regulations, statutes and terms and conditions of each grant.
View Audit 293173 Questioned Costs: $1
Finding 371226 (2022-001)
Material Weakness 2022
Fairport Baptist Homes
NY
Material Weakness Reporting Internal Control / Segregation of Duties
Views of management and planned corrective action: Management agrees with the recommendation. We are working on bolstering our finance team to be able to adhere to already established reconciliation process that includes all reconciliations are done in the recommended time frames after the standard ...
Views of management and planned corrective action: Management agrees with the recommendation. We are working on bolstering our finance team to be able to adhere to already established reconciliation process that includes all reconciliations are done in the recommended time frames after the standard entries are done.
View Audit 292933
Finding 371199 (2022-002)
Material Weakness 2022
Boyer Valley Community School District
IA
Internal Control / Segregation of Duties Reporting
District will continue to look for ways to separate duties with our limited number of office staff to ensure compliance with these controls.
District will continue to look for ways to separate duties with our limited number of office staff to ensure compliance with these controls.
View Audit 292886
Finding 371185 (2022-003)
Significant Deficiency 2022
Lake County
MN
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding Number: 2022-003 Finding Title: Reporting Program: 10.665 Forest Service Schools and Roads Cluster, Schools and Roads – Grants to States Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Report will be submitted by F...
Finding Number: 2022-003 Finding Title: Reporting Program: 10.665 Forest Service Schools and Roads Cluster, Schools and Roads – Grants to States Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Report will be submitted by February 1 of each year. Anticipated Completion Date: 12-31-2023
View Audit 292830
Finding 370988 (2022-002)
Material Weakness 2022
Chariton Community School District
IA
Internal Control / Segregation of Duties Reporting
We will continue to review procedures to obtain maximum internal control.
We will continue to review procedures to obtain maximum internal control.
View Audit 292613
Finding 370965 (2022-001)
Material Weakness 2022
S. Tracy Howard Project, Inc.
TX
Reporting Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Actions: The Organization’s management agrees and plans to hire a skilled accountant to manage its books and records going forward.
Views of Responsible Officials and Planned Corrective Actions: The Organization’s management agrees and plans to hire a skilled accountant to manage its books and records going forward.
View Audit 292598
Finding 370694 (2022-001)
Significant Deficiency 2022
City of East Wenatchee
WA
Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.318
Finding caption: The City did not have adequate controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of City contact person: Josh DeLay, Finance Director 271 9th Street N.E. East Wenatchee, WA 98802 (509) 886-4507 Corrective action the auditee plans ...
Finding caption: The City did not have adequate controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of City contact person: Josh DeLay, Finance Director 271 9th Street N.E. East Wenatchee, WA 98802 (509) 886-4507 Corrective action the auditee plans to take in response to the finding: In 2023, the City Council passed a robust procurement policy that meets all the federal grant requirements (Resolution No. 2023-38); however, it was passed after 2022 and wasn’t in place during this particular audit period. Anticipated date to complete the corrective action: Already complete
View Audit 292386
Finding 370641 (2022-002)
Significant Deficiency 2022
Listening House of St. Paul, Inc.
MN
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Management and its contracted accounting staff will monitor financial reports and activities of Listening House to ensure proper recording.
Management and its contracted accounting staff will monitor financial reports and activities of Listening House to ensure proper recording.
View Audit 292346
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