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Corrective Action Plans

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Finding 834 (2022-002)
Material Weakness 2022
Red Oak Community School District
IA
Questioned Costs Internal Control / Segregation of Duties Reporting
Our district continues to review internal controls and implement as many divisions in processes as possible with regards to our limited number of staff.  As always, we continue to implement changes when possible and as needed.
Our district continues to review internal controls and implement as many divisions in processes as possible with regards to our limited number of staff.  As always, we continue to implement changes when possible and as needed.
View Audit 1583 Questioned Costs: $1
Finding 805 (2022-003)
Material Weakness 2022
New York State Sheriffs' Association
NY
Internal Control / Segregation of Duties Cash Management Matching / Level of Effort / Earmarking § 200.303
• Invoices received by NYSSA pertaining to Federal Grants will be given a supervisory designee for review (current procedure) and logged on a spreadsheet prior to being delivered to the Finance Office for processing. [New procedure implemented] • Invoices to be paid will be entered into Quickbooks f...
• Invoices received by NYSSA pertaining to Federal Grants will be given a supervisory designee for review (current procedure) and logged on a spreadsheet prior to being delivered to the Finance Office for processing. [New procedure implemented] • Invoices to be paid will be entered into Quickbooks financial software by the Finance Manager (current procedure). • Checks for payment to grant vendors follow the same procedures and processes as listed
View Audit 1558
Finding 772 (2022-002)
Material Weakness 2022
West Burlington Independent School District
IA
Internal Control / Segregation of Duties Reporting
We will review our procedures and implement changes to improve internal control, as we deem necessary.
We will review our procedures and implement changes to improve internal control, as we deem necessary.
View Audit 1475
Finding 765 (2022-002)
Material Weakness 2022
South Tama County Community School District
IA
Internal Control / Segregation of Duties Reporting
The District will continue to evaluate and investigate available alternatives to improve segregation of duties. We will look to implement available alternatives as soon as possible.
The District will continue to evaluate and investigate available alternatives to improve segregation of duties. We will look to implement available alternatives as soon as possible.
View Audit 1429
Finding 764 (2022-002)
Material Weakness 2022
Homeless and Hunger Coalition of Northwest Florida, Inc.
FL
Material Weakness Internal Control / Segregation of Duties
All check requests will be reviewed and signed by the Executive director and initial by one authorized check signer. Invoices will be reviewed and initialed by the Executive Director and initialed by one authorized check signer. Checks will be signed by two authorized individuals. Checks and invoice...
All check requests will be reviewed and signed by the Executive director and initial by one authorized check signer. Invoices will be reviewed and initialed by the Executive Director and initialed by one authorized check signer. Checks will be signed by two authorized individuals. Checks and invoices will be reviewed for completion prior to copying and distributing. Corrective action plan was implemented August 23,2022.
View Audit 1427
Finding 749 (2022-003)
Significant Deficiency 2022
Downeast Transportation, Inc.
ME
Internal Control / Segregation of Duties
The organization has made various changes to personnel within the Finance Department, as well as outsourcing of Finance Director duties to an outside CPA firm, outsourcing payroll to a professional payroll service company, and has changed accounting software packages to QuickBooks. These changes ha...
The organization has made various changes to personnel within the Finance Department, as well as outsourcing of Finance Director duties to an outside CPA firm, outsourcing payroll to a professional payroll service company, and has changed accounting software packages to QuickBooks. These changes have increased the skills, knowledge and experience of the accounting department. A new spreadsheet is being used to calculate hours spent at various tasks with differing pay rates.
View Audit 1411
Finding 747 (2022-001)
Significant Deficiency 2022
Downeast Transportation, Inc.
ME
Internal Control / Segregation of Duties
Effective immediately the Executive Director will review all checks and electronic payments prior to them being issued.
Effective immediately the Executive Director will review all checks and electronic payments prior to them being issued.
View Audit 1411
Finding 743 (2022-005)
Material Weakness 2022
City of Baldwin Park
CA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Corrective Actions: The City will update the Federal Awards Administration Policy and Procedures to include procedures and proper internal control systems to ensure Cash on Hand Quarterly Reports, VMS report, and audited Financial Data Schedule are reported accurately & timely with documentation of...
Corrective Actions: The City will update the Federal Awards Administration Policy and Procedures to include procedures and proper internal control systems to ensure Cash on Hand Quarterly Reports, VMS report, and audited Financial Data Schedule are reported accurately & timely with documentation of approval. Name of Responsible Person: Ron Garcia, Director of Community Development Imelda Delgado, Housing Manager Rose Tam, Director of Finance Albert Trinh, Accounting Manager Projected Implementation Date: Immediately implemented the procedure and will update the existing policy by December 2023.
View Audit 1395
Finding 677 (2022-002)
Significant Deficiency 2022
Th, INC
WI
Internal Control / Segregation of Duties
MANAGEMENT AND THE BOARD OF DIRECTORS WILL CONTINUE TO MONITOR THE ACCOUNTING FUNCTION. MANAGEMENT AND BOARD OF DIRECTORS REVIEW FINANCIAL TRANSACTIONS AT BOARD MEETINGS.
MANAGEMENT AND THE BOARD OF DIRECTORS WILL CONTINUE TO MONITOR THE ACCOUNTING FUNCTION. MANAGEMENT AND BOARD OF DIRECTORS REVIEW FINANCIAL TRANSACTIONS AT BOARD MEETINGS.
View Audit 1275
Finding 676 (2022-001)
Significant Deficiency 2022
Th, INC
WI
Internal Control / Segregation of Duties
THE OGANIZATION IS RECORDING MORE ACTIVITY ON THE ACCRUAL BASIS OF ACCOUNTING AND WILL CONTINUE TO REVIEW ITS POLICIES AND PROCEDURES RELATED TO PRODUCING ACCOUNTING RECORDS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE ORGANIZATION RECOGNIZES MANAGEMENT'S RESPONSIBILITY FOR THE ...
THE OGANIZATION IS RECORDING MORE ACTIVITY ON THE ACCRUAL BASIS OF ACCOUNTING AND WILL CONTINUE TO REVIEW ITS POLICIES AND PROCEDURES RELATED TO PRODUCING ACCOUNTING RECORDS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE ORGANIZATION RECOGNIZES MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS DESPITE BEING DRAFTED BY AN ACCOUNTING FIRM DUE THE ORGANIZATION'S SMALL SIZE AND LIMITED STAFF.
View Audit 1275
Indianapolis Housing Agency
IN
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403
Recommendation: See finding 2022-001, specifically the recommendation relating to appropriate oversight in the finance department. We recommend that the finance department continue to hire and train its employees on various programmatic requirements and resources, to ensure compliance with both exis...
Recommendation: See finding 2022-001, specifically the recommendation relating to appropriate oversight in the finance department. We recommend that the finance department continue to hire and train its employees on various programmatic requirements and resources, to ensure compliance with both existing and new federal compliance requirements. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
View Audit 1234
Indianapolis Housing Agency
IN
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403
Recommendation: See finding 2022-001, specifically the recommendation relating to appropriate oversight in the finance department. We recommend that the finance department continue to hire and train its employees on various programmatic requirements and resources, to ensure compliance with both exis...
Recommendation: See finding 2022-001, specifically the recommendation relating to appropriate oversight in the finance department. We recommend that the finance department continue to hire and train its employees on various programmatic requirements and resources, to ensure compliance with both existing and new federal compliance requirements. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
View Audit 1234 Questioned Costs: $1
Indianapolis Housing Agency
IN
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Recommendation: We recommend that monthly VMS reporting be reconciled to the trial balance to ensure accurate reporting. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership str...
Recommendation: We recommend that monthly VMS reporting be reconciled to the trial balance to ensure accurate reporting. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
View Audit 1234
Indianapolis Housing Agency
IN
Allowable Costs / Cost Principles HUD Housing Programs Internal Control / Segregation of Duties § 200.403
Recommendation: We recommend the review and approval of timecards be completed by a direct supervisor, that payroll records be regularly reviewed against timecards, and all supporting documentation for program costs be retained internally. Planned Corrective Action: We agree with the recommendation...
Recommendation: We recommend the review and approval of timecards be completed by a direct supervisor, that payroll records be regularly reviewed against timecards, and all supporting documentation for program costs be retained internally. Planned Corrective Action: We agree with the recommendations and plan to have corrective actions fully implemented by the end of fiscal year 2023.
View Audit 1234
Indianapolis Housing Agency
IN
HUD Housing Programs Internal Control / Segregation of Duties
Recommendation: See finding 2022-001. Additionally, the auditor recommends the Agency review current procedures surrounding housing quality inspection standards to ensure accuracy of the procedures in place and identify areas of improvement to establish and maintain adequate internal control. Plann...
Recommendation: See finding 2022-001. Additionally, the auditor recommends the Agency review current procedures surrounding housing quality inspection standards to ensure accuracy of the procedures in place and identify areas of improvement to establish and maintain adequate internal control. Planned Corrective Action: We agree with the recommendations and the Agency is working to establish appropriate controls, with several being instituted and many more underway during the 2023 fiscal year under new leadership. The Agency is procuring assistance to conduct an analysis/assessment of its Housing Choice Voucher (HCV) division’s workflow, staffing and practices, and procedures. Additionally, additional staff are being recruited to lighten caseloads, and better manage required duties. Funding is also being secured for training and certification of the same.
View Audit 1234
Finding 661 (2022-005)
Material Weakness 2022
Indianapolis Housing Agency
IN
HUD Housing Programs Eligibility Reporting
Recommendation: We recommend the Agency review current procedures surrounding maintenance of tenant files and waitlists to ensure adequacy of the procedures in place and identify areas of improvement to establish and maintain adequate internal controls over compliance. Planned Corrective Action: We...
Recommendation: We recommend the Agency review current procedures surrounding maintenance of tenant files and waitlists to ensure adequacy of the procedures in place and identify areas of improvement to establish and maintain adequate internal controls over compliance. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
View Audit 1234
Indianapolis Housing Agency
IN
Questioned Costs Internal Control / Segregation of Duties HUD Housing Programs
Recommendation: See finding 2022-001. The recommendations noted for achieving appropriate oversight in the finance department apply as key individuals with knowledge of the compliance are considered critical for developing an appropriate control environment for internal controls over compliance. Pl...
Recommendation: See finding 2022-001. The recommendations noted for achieving appropriate oversight in the finance department apply as key individuals with knowledge of the compliance are considered critical for developing an appropriate control environment for internal controls over compliance. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
View Audit 1234 Questioned Costs: $1
Finding 659 (2022-003)
Material Weakness 2022
Indianapolis Housing Agency
IN
Internal Control / Segregation of Duties HUD Housing Programs Allowable Costs / Cost Principles § 200.303
Recommendation: See finding 2022-001. The recommendations noted for achieving appropriate oversight in the finance department apply as key individuals with knowledge of the compliance are considered critical for developing an appropriate control environment for internal controls over compliance. Pl...
Recommendation: See finding 2022-001. The recommendations noted for achieving appropriate oversight in the finance department apply as key individuals with knowledge of the compliance are considered critical for developing an appropriate control environment for internal controls over compliance. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
View Audit 1234
Alabama Alliance of Boys & Girls Clubs, Inc.
AL
Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.414 § 200.502
Individuals Responsible for Corrective Action Plan: Jason Penegar, BGCA Vice President – Controller Shelby Mahoney, Accounting Manager - State Alliances Corrective Action: The fiscal team will enhance its procedures and internal controls with respect to preparation and review of the SEFA. Grant agre...
Individuals Responsible for Corrective Action Plan: Jason Penegar, BGCA Vice President – Controller Shelby Mahoney, Accounting Manager - State Alliances Corrective Action: The fiscal team will enhance its procedures and internal controls with respect to preparation and review of the SEFA. Grant agreements will be reviewed to confirm if expenditures from pass-through entities are related to federal or state grants, and appropriately include applicable federal grants and pass-through funds in the SEFA. Anticipated Completion Date: December 31, 2023
View Audit 1153
Blue Ride Health Center, Inc.
VA
Reporting Internal Control / Segregation of Duties § 200.512 § 200.520
Action taken: BRHC will work with the audit firm to ensure that the audit fieldwork is scheduled with sufficient time to allow the audit report and data collection form are filed timely in the future.
Action taken: BRHC will work with the audit firm to ensure that the audit fieldwork is scheduled with sufficient time to allow the audit report and data collection form are filed timely in the future.
View Audit 1105
Finding 477 (2022-002)
Material Weakness 2022
Shenandoah Community School District
IA
Internal Control / Segregation of Duties Reporting
The district will review the process for segregation of duties in the financial and cash management areas. Each month there are several reports detailing the expenditures and revenues for the district. Also, the district has implemented a cashless process for gate admissions at activities, which has...
The district will review the process for segregation of duties in the financial and cash management areas. Each month there are several reports detailing the expenditures and revenues for the district. Also, the district has implemented a cashless process for gate admissions at activities, which has significantly reduced the amount of cash handling.
View Audit 1025
Finding 472 (2022-002)
Material Weakness 2022
Audubon Community School District
IA
Internal Control / Segregation of Duties Reporting
We will review our control procedures and continue to research and implement new internal controls.
We will review our control procedures and continue to research and implement new internal controls.
View Audit 1022
Finding 428 (2022-003)
Material Weakness 2022
Puerto Rico Industrial Development Company
PR
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Management is responsible for designing and maintaining internal controls over financial reporting that is sufficient to provide reasonable assurance that management can prepare the financial statement and the Uniform Guidance Audit Report in conformity with US GAAP and federal regulations. Manageme...
Management is responsible for designing and maintaining internal controls over financial reporting that is sufficient to provide reasonable assurance that management can prepare the financial statement and the Uniform Guidance Audit Report in conformity with US GAAP and federal regulations. Management will improve accounting and financial reporting policies and procedures to include the timely issuance of the financial statement and the uniform guidance report.
View Audit 905
Finding 410 (2022-002)
Material Weakness 2022
Tri-Center 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.
District will continue to look for ways to separate duties with our limited number of office staff.
View Audit 859
Finding 409 (2022-005)
Material Weakness 2022
Pioneercare
MN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: During testing, there were two debt covenants, net worth and the amount of capital expenditures, that w...
Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: During testing, there were two debt covenants, net worth and the amount of capital expenditures, that were not included in the monthly covenant report included in the financial packet for monitoring. There was also no control in place to seek approval prior to reaching the capital expenditure threshold of $100,000. Responsible Individuals: Nathan Johnson, CEO and Dan Stone, CFO Corrective Action Plan: We will update our monthly covenant report to include the net worth calculation and the amount of capital expenditures. We will actively seek lender approval prior to exceeding capital expenditures over $100,000. Anticipated Completion Date: December 31, 2023
View Audit 857
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