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Corrective Action Plans

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Finding 574250 (2022-004)
Material Weakness 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
3. An Accounts Payable (A/P) Subsidiary Ledger was created and implemented in early 2025 using SCMRC’s accounting software.
3. An Accounts Payable (A/P) Subsidiary Ledger was created and implemented in early 2025 using SCMRC’s accounting software.
View Audit 364764
Finding 574250 (2022-004)
Material Weakness 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
4. A/P balances are now reconciled monthly to the general ledger. Any discrepancies are documented and resolved prior to financial report finalization.
4. A/P balances are now reconciled monthly to the general ledger. Any discrepancies are documented and resolved prior to financial report finalization.
View Audit 364764
Finding 574250 (2022-004)
Material Weakness 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
5. Internal procedures for invoice entry, approval, and payment were updated to require full detail (vendor, invoice #, date, and amount) for every payable.
5. Internal procedures for invoice entry, approval, and payment were updated to require full detail (vendor, invoice #, date, and amount) for every payable.
View Audit 364764
Finding 574250 (2022-004)
Material Weakness 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
6. The reconciliation process is reviewed monthly by the CEO and contract accountant, and results are presented to the Finance Committee.
6. The reconciliation process is reviewed monthly by the CEO and contract accountant, and results are presented to the Finance Committee.
View Audit 364764
Finding 574250 (2022-004)
Material Weakness 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
Corrective Action Plan:
Corrective Action Plan:
View Audit 364764
Finding 574250 (2022-004)
Material Weakness 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
1. Continue maintaining a detailed subsidiary ledger for all accounts payable, updated in real time with invoice-level detail.
1. Continue maintaining a detailed subsidiary ledger for all accounts payable, updated in real time with invoice-level detail.
View Audit 364764
Finding 574250 (2022-004)
Material Weakness 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
2. Ensure the Controller performs a monthly reconciliation of the A/P ledger to the general ledger, with documentation of any variances and resolutions.
2. Ensure the Controller performs a monthly reconciliation of the A/P ledger to the general ledger, with documentation of any variances and resolutions.
View Audit 364764
Finding 574250 (2022-004)
Material Weakness 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
3. Incorporate A/P reconciliation procedures into SCMRC’s written accounting policy and procedure manual by October 2025.
3. Incorporate A/P reconciliation procedures into SCMRC’s written accounting policy and procedure manual by October 2025.
View Audit 364764
Finding 574250 (2022-004)
Material Weakness 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
4. Implement a quarterly internal audit of A/P records to validate accuracy and completeness.
4. Implement a quarterly internal audit of A/P records to validate accuracy and completeness.
View Audit 364764
Finding 574250 (2022-004)
Material Weakness 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
5. Provide annual refresher training for finance staff on internal controls, documentation standards, and reconciliation protocols.
5. Provide annual refresher training for finance staff on internal controls, documentation standards, and reconciliation protocols.
View Audit 364764
Finding 574250 (2022-004)
Material Weakness 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
6. Evaluate the integration of A/P automation tools in FY26 to improve accuracy and audit trail capacity.
6. Evaluate the integration of A/P automation tools in FY26 to improve accuracy and audit trail capacity.
View Audit 364764
Finding 573956 (2022-005)
Significant Deficiency 2022
Bemidji Regional Airport Authority
MN
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Corrective Action Plan Actions Planned in Response to Finding Authority will implement a monitoring procedure over reporting forms. Official Responsible for Ensuring CAP Implementation Kyle Christiansen, Executive Director Planned Completion of CAP December 31, 2023.
Corrective Action Plan Actions Planned in Response to Finding Authority will implement a monitoring procedure over reporting forms. Official Responsible for Ensuring CAP Implementation Kyle Christiansen, Executive Director Planned Completion of CAP December 31, 2023.
View Audit 364569
Finding 573951 (2022-004)
Material Weakness 2022
Bemidji Regional Airport Authority
MN
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Corrective Action Plan Actions Planned in Response to Finding Authority staff will work with a third-part accountant on reconciling the balances and posting the proper year-end adjustments. The Authority will implement monitoring procedures over year-end accrual adjustments. Official Respons...
Corrective Action Plan Actions Planned in Response to Finding Authority staff will work with a third-part accountant on reconciling the balances and posting the proper year-end adjustments. The Authority will implement monitoring procedures over year-end accrual adjustments. Official Responsible for Ensuring CAP Implementation Kyle Christiansen, Executive Director Planned Completion of CAP December 31, 2024.
View Audit 364569
Finding 573814 (2022-005)
Significant Deficiency 2022
Community Health Service, Inc.
MN
Special Tests & Provisions Allowable Costs / Cost Principles Significant Deficiency
1. Improvement of Data Entry and Documentation Management: *The process for submitting, processing, and storing sliding fee applications will be reviewed and streamlined to ensure that all supporting income level documents are properly collected, verified, and stored at the time of application submi...
1. Improvement of Data Entry and Documentation Management: *The process for submitting, processing, and storing sliding fee applications will be reviewed and streamlined to ensure that all supporting income level documents are properly collected, verified, and stored at the time of application submission. *Employees involved in handling sliding fee applications and supporting documents will be provided with training on the importance of accurate documentation and the procedures for proper filing, both physically and electronically. 2. Implement Regular Monitoring and Auditing: *A regular internal review and audit process will be revisited to ensure that backup, storage, and retention practices are being followed. These audits will focus on verifying that all sliding fee applications and related documents are stored correctly and are retrievable as needed. *Any discrepancies or issues identified during audits will be addressed promptly, and corrective actions will be taken to ensure compliance with the established procedures. 3. Staff Training and Awareness: *Training sessions will be conducted for all relevant staff on the updated backup, storage, and retention procedures for sliding fee applications and income documentation. This training will emphasize the importance of maintaining accurate and accessible records to comply with regulatory and organizational standards. *Refresher training will be provided quarterly to ensure ongoing compliance and awareness.
View Audit 364481
Finding 573718 (2022-011)
Material Weakness 2022
Rogers County
OK
Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management § 200.332
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party admini...
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. To assist in this process, the Board of County Commissioners engaged a third-party administrator to oversee the grant process, including application, eligibility, review, requirements, contracting, recipient tracking and oversight, and documentation and reporting. The Board of County Commissioners will work with the third-party administrator to ensure proper grant administration.
View Audit 364371
Finding 573717 (2022-010)
Significant Deficiency 2022
Rogers County
OK
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.1 § 200.303 § 200.329 § 200.344
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party admini...
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. To assist in this process, the Board of County Commissioners engaged a third-party administrator to oversee the grant process, including application, eligibility, review, requirements, contracting, recipient tracking and oversight, and documentation and reporting. The Board of County Commissioners will work with the third-party administrator to ensure proper grant administration.
View Audit 364371
Finding 573715 (2022-007)
Material Weakness 2022
Rogers County
OK
Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties § 200.403
The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and rep...
The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. To assist in this process, the Board of County Commissioners engaged a third-party administrator to oversee the grant process, including application, eligibility, review, requirements, contracting, recipient tracking and oversight, and documentation and reporting. The Board of County Commissioners will work with the third-party administrator to ensure proper grant administration.
View Audit 364371 Questioned Costs: $1
Finding 573714 (2022-006)
Material Weakness 2022
Rogers County
OK
Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303
The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and rep...
The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements.
View Audit 364371
Finding 573713 (2022-005)
Material Weakness 2022
Rogers County
OK
Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management
The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and rep...
The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements.
View Audit 364371
Finding 573712 (2022-004)
Material Weakness 2022
Rogers County
OK
Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.508 § 200.510
The Board of County Commissioners, with the cooperation of all elected officials and officers responsible for the receipt or expenditure of federal funds, will evaluate the processes and procedures currently in place to ensure the accuracy of SEFA reporting and detect potential inaccuracies and/or m...
The Board of County Commissioners, with the cooperation of all elected officials and officers responsible for the receipt or expenditure of federal funds, will evaluate the processes and procedures currently in place to ensure the accuracy of SEFA reporting and detect potential inaccuracies and/or misstatements.
View Audit 364371
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
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