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Corrective Action Plans

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Finding 370150 (2022-006)
Material Weakness 2022
Town of Livermore Falls
ME
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
The Town Manager and Select Board will take the following actions to address finding 2022-006: The current Town Manager was appointed by the Select Board on August 14, 2023, and had no knowledge of this material weakness. She is an experienced Manager and is drafting a new Internal Controls Policy t...
The Town Manager and Select Board will take the following actions to address finding 2022-006: The current Town Manager was appointed by the Select Board on August 14, 2023, and had no knowledge of this material weakness. She is an experienced Manager and is drafting a new Internal Controls Policy that will address this deficiency. The Select Board will review this draft at their meeting in February or March 2024, edits will be made and then it will be sent to legal for final review before adoption. This policy will include sections on risk assessment and management, annual audit, chart of account, general ledger, reconciliation and verification, reserve funds and reserve accounts, investments, financial reporting, fraud, accounting software, online transactions and banking, documentation daily cash-ups, grants and projects, AR process, AP process, and payroll.
View Audit 291679
Finding 370149 (2022-005)
Material Weakness 2022
Town of Livermore Falls
ME
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
The Treasurer, Town Manager and Select Board will take the following actions to address finding 2022-005: The current Town Manager was appointed by the Select Board on August 14, 2023, and had no knowledge of this material weakness. She is an experienced Manager and has drafted a new Procurement Pol...
The Treasurer, Town Manager and Select Board will take the following actions to address finding 2022-005: The current Town Manager was appointed by the Select Board on August 14, 2023, and had no knowledge of this material weakness. She is an experienced Manager and has drafted a new Procurement Policy that addresses this deficiency. The Select Board will review this draft at their meeting in January 2024, edits will be made and then it will be sent to legal for final review before adoption. Additionally, Department Heads are required to turn in no later than Thursday by noon, invoices to be paid on that week’s warrant. The Treasurer has been given authority by the Town Manager to contact Department Heads and request that they come to the office weekly to turn in invoices. All invoices must have the appropriate expense code and be signed by the Department Head.
View Audit 291679
Finding 370132 (2022-003)
Material Weakness 2022
Calhoun Liberty Hospital Association INC
FL
Questioned Costs Material Weakness Reporting
FEDERAL AWARD PROGRAMS AUDIT FINDING Material Weakness in Internal Control over Compliance Finding (2022-003) Recommendation: We recommend the Association continue to design and implement controls, including levels of review, to ensure reporting is prepared using accurate financial information and ...
FEDERAL AWARD PROGRAMS AUDIT FINDING Material Weakness in Internal Control over Compliance Finding (2022-003) Recommendation: We recommend the Association continue to design and implement controls, including levels of review, to ensure reporting is prepared using accurate financial information and in accordance with reporting requirements. Planned Corrective Action: The Association will ensure the appropriate grouping of Medicaid supplemental payments when calculating Total Revenue/Net Charges from patient care. One of the supplemental payments is related to the hospital's eligibility to receive the associated payment under the Medicaid Rural Disproportionate Share Hospital (ROSH) Program or the Rural Financial Assistance Program (RFAP). The RFAP is based upon a fixed sum of money. Therefore, the annual RFAP distribution received by a hospital represents an amount proportional to the hospital's contribution for providing indigent and Medicaid care as compared to all other RFAP eligible rural hospitals and is calculated in accordance with Florida statute. In addition, the Directed Payment Program (OPP}, as approved by the Florida legislature in 2021, provides funding for hospitals that provide inpatient and outpatient services to Medicaid managed care enrollees. This program is intended to address the shortfall to hospitals by collecting Intergovernmental Transfers (IGTs) and Local Provider assessments (LP) to draw down Federal Medicaid Matching dollars.
View Audit 291648 Questioned Costs: $1
Finding 370113 (2022-003)
Material Weakness 2022
Metropolitan School District of Lawrence Township
IN
Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2022-003 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: An effective internal control system was not designed, nor implemented at the School Corporation to ensure compliance with requirements related to the grant agreement and the Reporting complianc...
FINDING 2022-003 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: An effective internal control system was not designed, nor implemented at the School Corporation to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. The annual Elementary and Secondary School Emergency Relief (ESSER) Data Collection reports were complied, prepared and submitted by three different staff members; however, this process was not properly designed or implemented to prevent, or detect and correct, errors. The School Corporation completed and submitted three annual Data Collection reports (Reports) for the ESSER grants. For two of the three reports tested, the report was not supported by the unit’s records. The financial information provided did not agree to the data submitted in the Reports, therefore we could not determine their accuracy. The lack of internal controls and noncompliance were systemic issues throughout the audit period. Contact Person Responsible for Corrective Action: Matthew Miles, CFO Contact Phone Number and Email Address: 317-423-8380 mattmiles@msdlt.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School District will work to ensure the ESSER report amounts tie to the accounting records and will improved record keeping of supporting documentation. If the amounts do not match, District will document support for all claims. Anticipated Completion Date: The School District will implement changes described in the Corrective Action Plan in February 2024.
View Audit 291623
Greenway Arts Alliance
CA
Questioned Costs Internal Control / Segregation of Duties
The organization implemented procedures to ensure that the financials records are clsoed and available for audit in a timely basis to be able to meet the filling deadline.
The organization implemented procedures to ensure that the financials records are clsoed and available for audit in a timely basis to be able to meet the filling deadline.
View Audit 291580 Questioned Costs: $1
Finding 370071 (2022-001)
Material Weakness 2022
Greenway Arts Alliance
CA
Material Weakness Internal Control / Segregation of Duties
The organization has implemented controls in the subsequent period to make sure that the financials records are closed, reviewed and incomplaince with U,S GAAP.
The organization has implemented controls in the subsequent period to make sure that the financials records are closed, reviewed and incomplaince with U,S GAAP.
View Audit 291580
Finding 369912 (2022-014)
Material Weakness 2022
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Questioned Costs Material Weakness Internal Control / Segregation of Duties
Material Weakness in Internal Control over Compliance: See findings 2022-2, 2022-3, 2022-4, 2022-5, 2022-6, 2022-7, 2022-9, 2022-10
Material Weakness in Internal Control over Compliance: See findings 2022-2, 2022-3, 2022-4, 2022-5, 2022-6, 2022-7, 2022-9, 2022-10
View Audit 291395 Questioned Costs: $1
Finding 369911 (2022-013)
Material Weakness 2022
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Questioned Costs Material Weakness Internal Control / Segregation of Duties
Material Weaknesses in Internal Control over Compliance: See findings 2022-2, 2022-3, 2022-4, 2022-5, 2022-7, and 2022-9
Material Weaknesses in Internal Control over Compliance: See findings 2022-2, 2022-3, 2022-4, 2022-5, 2022-7, and 2022-9
View Audit 291395 Questioned Costs: $1
Finding 369909 (2022-011)
Material Weakness 2022
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Internal Control / Segregation of Duties
Recommendation: We recommend to help mitigate the segregation of duties in a small office having the board take on a large role of reviewing and approving disbursements Action Taken: We agree with the recommendation, we have hired a 3rd party bookkeeper who is a CPA to help with segregation of duti...
Recommendation: We recommend to help mitigate the segregation of duties in a small office having the board take on a large role of reviewing and approving disbursements Action Taken: We agree with the recommendation, we have hired a 3rd party bookkeeper who is a CPA to help with segregation of duties and add an additional layer of internal control and review.
View Audit 291395
Finding 369908 (2022-010)
Material Weakness 2022
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Recommendation: We recommend procedures should be implemented requiring approval of invoices by a senior member of management or member of the board of directors prior to payment. Invoices or other documentation to support expenditures should be retained. Action Taken: We agree with the recommenda...
Recommendation: We recommend procedures should be implemented requiring approval of invoices by a senior member of management or member of the board of directors prior to payment. Invoices or other documentation to support expenditures should be retained. Action Taken: We agree with the recommendation, on November 14, 2022, the Vermont Association for Mental Health and Addition Recovery, Inc, approved a new Internal Controls Policy and Procedures document. Under the new policy, roles and responsibilities for the board of directors, the executive director, and all employees with respect to payments, authorization, and records management.
View Audit 291395
Finding 369903 (2022-005)
Material Weakness 2022
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Internal Control / Segregation of Duties
Recommendation: We recommend the Board needs to schedule regular meeting times to fulfill their fiduciary responsibility to the Company. Action Taken: We agree with the recommendation, management and the board a set to meet monthly.
Recommendation: We recommend the Board needs to schedule regular meeting times to fulfill their fiduciary responsibility to the Company. Action Taken: We agree with the recommendation, management and the board a set to meet monthly.
View Audit 291395
Finding 369900 (2022-002)
Material Weakness 2022
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Internal Control / Segregation of Duties Reporting Special Tests & Provisions
Recommendation: We recommend to correct these deficiencies, management would need to hire personnel with adequate accounting experience to perform these functions. The Town would need to weigh the costs of these corrections verse the benefit. Action Taken: We agree with the recommendation, we have...
Recommendation: We recommend to correct these deficiencies, management would need to hire personnel with adequate accounting experience to perform these functions. The Town would need to weigh the costs of these corrections verse the benefit. Action Taken: We agree with the recommendation, we have hired a 3rd party bookkeeper who is a CPA with multiple years of Non-Profit experience and grant reporting.
View Audit 291395
Finding 369787 (2022-003)
Significant Deficiency 2022
Housing Authority of the Birmingham District
AL
HUD Housing Programs Subrecipient Monitoring Significant Deficiency
Recommendation: We recommend management should designate one person to oversee the inspection processes to ensure the policies set in place in the Authorities administrative plan are being followed. Explanation of disagreement with audit finding: There is no disagreement. Action taken in response ...
Recommendation: We recommend management should designate one person to oversee the inspection processes to ensure the policies set in place in the Authorities administrative plan are being followed. Explanation of disagreement with audit finding: There is no disagreement. Action taken in response to finding: The Authority will designate one person to oversee the inspection processes to ensure the policies set in place in the Authorities administrative plan are being followed. Name of the contact person responsible for corrective action: Dontrelle Young Foster, President & Chief Executive Officer Planned completion date for corrective action plan: We expect to have the finding resolved by issuance of next year's audit.
View Audit 291313
Finding 369784 (2022-002)
Significant Deficiency 2022
Housing Authority of the Birmingham District
AL
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Recommendation: We recommend management should designate one person to oversee the recertifications and inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagre...
Recommendation: We recommend management should designate one person to oversee the recertifications and inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagreement with audit finding: There is no disagreement. Action taken in response to finding: The Authority will designate one person to oversee the recertifications and inspections are being performed in a timely manner. Name of the contact person responsible for corrective action: Dontrelle Young Foster, President & Chief Executive Officer Planned completion date for corrective action plan: We expect to have the finding resolved by issuance of next year's audit.
View Audit 291313 Questioned Costs: $1
Finding 369777 (2022-010)
Material Weakness 2022
City of Warren
MN
Reporting Internal Control / Segregation of Duties
Contact Person – Shannon Mortenson, City Administrator Corrective Action Plan – The City will establish a policy to ensure all reports are submitted timely. Completion Date - January 31, 2024
Contact Person – Shannon Mortenson, City Administrator Corrective Action Plan – The City will establish a policy to ensure all reports are submitted timely. Completion Date - January 31, 2024
View Audit 291301
Finding 369775 (2022-009)
Significant Deficiency 2022
City of Warren
MN
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Contact Person – Shannon Mortenson, City Administrator Corrective Action Plan – The City will establish a policy to ensure all federal expenditures are approved. Completion Date - January 31, 2024
Contact Person – Shannon Mortenson, City Administrator Corrective Action Plan – The City will establish a policy to ensure all federal expenditures are approved. Completion Date - January 31, 2024
View Audit 291301
Finding 369734 (2022-002)
Significant Deficiency 2022
The Township of Upper Darby
PA
Reporting Internal Control / Segregation of Duties
Corrective Action: The Township has implemented financial policies and procedures to ensure a timely independent audit process and subsequent timely filing of the audit with the Federal Audit Clearinghouse.
Corrective Action: The Township has implemented financial policies and procedures to ensure a timely independent audit process and subsequent timely filing of the audit with the Federal Audit Clearinghouse.
View Audit 291182
Finding 369732 (2022-001)
Material Weakness 2022
The Township of Upper Darby
PA
Internal Control / Segregation of Duties Reporting
Corretive Action: The Controller with the assistance of a third-party accounting firm are in the process of developing formal written internal controls and procedures at the department level with input from department staff.
Corretive Action: The Controller with the assistance of a third-party accounting firm are in the process of developing formal written internal controls and procedures at the department level with input from department staff.
View Audit 291182
Finding 369691 (2022-001)
Material Weakness 2022
Kansas Alliance for Wetlands and Streams INC
KS
Internal Control / Segregation of Duties Cash Management Reporting
2022-001 Financial Reporting Oversight Responsible Party: Libby Albers, Executive Director Implementation Date: 2/15/2024 1. KAWS Executive Director, will continue to log deposits and deposit documentation in an internal spreadsheet and reporting each deposit to the KAWS Accountant via email. The ...
2022-001 Financial Reporting Oversight Responsible Party: Libby Albers, Executive Director Implementation Date: 2/15/2024 1. KAWS Executive Director, will continue to log deposits and deposit documentation in an internal spreadsheet and reporting each deposit to the KAWS Accountant via email. The Conservation Easement Specialist will check the deposit spreadsheet against the monthly bank statements to ensure that all deposits are present. This extra reviewer of bank statements is independent of any of the parties handling the deposits. 2. Executive Director will request quarterly Profit and Loss and Transaction reports by Job from the outsourced accountant, and compare the data against the expense reporting platforms, payment requests, and bank statements. 3. Executive Director will discuss the issue of reallocation of expenses being changed after quarterly reports have been provided and request that the outsourced accountant locks the Quickbooks data at the end of each month’s reconciliation. Should the data need to be unlocked the outsourced accountant will notify the Executive Director. Although this still places Quickbooks control with the accountant, it will create additional steps required of the accountant.
View Audit 291137
Finding 369676 (2022-003)
Material Weakness 2022
Earlham Community School District
IA
Internal Control / Segregation of Duties Reporting
We will continue to review procedures and re-align duties to obtain the maximum internal control possible.
We will continue to review procedures and re-align duties to obtain the maximum internal control possible.
View Audit 291081
Finding 369645 (2022-005)
Material Weakness 2022
Fremont-Mills Community School District
IA
Internal Control / Segregation of Duties Reporting
Compensating controls to address the segregation of duties internal control deficiency due to limited staff size have been established in these areas to obtain the maximum internal control possible under current circumstances. Additionally, an operational sharing agreement for Business Manager Serv...
Compensating controls to address the segregation of duties internal control deficiency due to limited staff size have been established in these areas to obtain the maximum internal control possible under current circumstances. Additionally, an operational sharing agreement for Business Manager Services was entered into with a neighboring district for fiscal years 2023 and 2024 to further address the segregation of duties internal control weakness.
View Audit 291025
Finding 369634 (2022-003)
Significant Deficiency 2022
Towner County Hospital Authority
ND
Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Tammy Larson, Chief Financi...
Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Tammy Larson, Chief Financial Officer Corrective Action Plan: The reserve fund has been at the requirement for the past several years, so the only changes to the reserve has been the investment income on the accounts. Management will ensure a review separate from the preparer of the reconciliation for the program’s reserve fund is completed with formal documentation noting that the reserve account was reviewed. USDA also reviews the funds each year when the annual report requirements are filed with them. Anticipate Completion Date: 04/30/2023
View Audit 291012
Finding 369566 (2022-002)
Significant Deficiency 2022
U.s. Dream Academy, Inc.
MD
Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303
FINDINGS – FEDERAL AWARD AUDIT FINDINGS U.S Department of Justice Pass-through Office of Juvenile Justice and Delinquency Prevention 16.726 Juvenile Mentoring Program Contract No. 2020-JU-FX-0009 2022-002 Internal Controls over Suspension and Debarment (Significant Deficiency) Recommendation: The...
FINDINGS – FEDERAL AWARD AUDIT FINDINGS U.S Department of Justice Pass-through Office of Juvenile Justice and Delinquency Prevention 16.726 Juvenile Mentoring Program Contract No. 2020-JU-FX-0009 2022-002 Internal Controls over Suspension and Debarment (Significant Deficiency) Recommendation: The Academy should establish procedures to ensure that controls related to suspension and debarment are consistently implemented. Corrective Action: As of October 2023 all contractors will have a suspension and department search conducted, and the results will be placed in their files before beginning any engagement with the Academy, as part of their contractual agreement. Responsible Parties: Richard White, CFO Date Corrected: October 2023.
View Audit 290887
Finding 369558 (2022-001)
Significant Deficiency 2022
Altius Institute for Biomedical Sciences
WA
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512
Management’s Corrective Action Plan For the Year Ended December 31, 2022 Finding Number 2022-001 Contact Person(s): Chanya Swartz, Director of Finance and Controller Corrective Action Planned: Over the last few years, we had significant turn-over of personnel within the finance and accounting depart...
Management’s Corrective Action Plan For the Year Ended December 31, 2022 Finding Number 2022-001 Contact Person(s): Chanya Swartz, Director of Finance and Controller Corrective Action Planned: Over the last few years, we had significant turn-over of personnel within the finance and accounting department and had an ERP implementation to upgrade our accounting system in 2023. They impacted our processes and things getting done in a timely manner. However, we believe that we have now turned the corner and the personnel situation and processes are now under control. This should ensure that all processes including the submission of “Single Audit Reports” will get back on track and we do not anticipate any more delays moving forward. Anticipated Completion Date: Date completed September 30, 2024
View Audit 290871
Finding 369475 (2022-002)
Significant Deficiency 2022
Jackson Park Hospital Foundation
IL
Reporting Significant Deficiency Internal Control / Segregation of Duties
Recommendation: We recommend the Hospital design controls to ensure documentation is completed timely and sufficiently on how costs are necessary to respond to COVID-19. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findi...
Recommendation: We recommend the Hospital design controls to ensure documentation is completed timely and sufficiently on how costs are necessary to respond to COVID-19. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Hospital will ensure that controls are put into place to report lost revenues in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Barry Mandell, VP Special Projects. Planned completion date for corrective action plan: April 1, 2022
View Audit 290693
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