Corrective Action Plans

Finding 35482 (2022-004)

Material Weakness 2022

Metropolitan School District of Warren County

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-004 CONTACT PERSON RESPONSIBLE FOR CORRECTIVE ACTION: Lacey Sturgeon/Melissa Bell CONTACT PHONE NUMBER: 765-762-2500 VIEWS OF RESPONSIBLE OFFICIAL: We concur with the finding. DESCRIPTION OF CORRECTIVE ACTION PLAN: All claims will be compiled by the Director of Food Services and validat...

FINDING 2022-004 CONTACT PERSON RESPONSIBLE FOR CORRECTIVE ACTION: Lacey Sturgeon/Melissa Bell CONTACT PHONE NUMBER: 765-762-2500 VIEWS OF RESPONSIBLE OFFICIAL: We concur with the finding. DESCRIPTION OF CORRECTIVE ACTION PLAN: All claims will be compiled by the Director of Food Services and validated by the Assistant Food Service Manager. ANTICIPATED COMPLETION DATE: March 2023

View Audit 29924

Finding 35477 (2022-002)

Material Weakness 2022

Community Workshop Residentials, Inc. D / Fha Project No. 072-Eh115

IL

Internal Control / Segregation of Duties

Corrective Action Plan Finding No. 2022-002 ? Preparation of Financial Statements Jeff Cottingham, Management agent, and Patti Gratton, sponsor of project, will continue to monitor financial reports and accounting information as correction is not practical.

View Audit 23896

Finding 35476 (2022-001)

Material Weakness 2022

Community Workshop Residentials, Inc. D / Fha Project No. 072-Eh115

IL

HUD Housing Programs Internal Control / Segregation of Duties

Corrective Action Plan Finding No. 2022-001 ? Segregation of Duties Jeff Cottingham, Management agent, and Patti Gratton, sponsor of project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.

View Audit 23896

Finding 35467 (2022-110)

Material Weakness 2022

Commonwealth of Virginia

VA

Eligibility Material Weakness Matching / Level of Effort / Earmarking § 200.303 § 200.501

Responsible Contact Person(s): Danielle Robertson, Fiscal Officer Corrective Action Planned: The Emergency Rental Assistance federal grant program is winding down and near close out. As a result, the agency plans to create and implement procedures to retroactively test eligibility in order to docum...

Responsible Contact Person(s): Danielle Robertson, Fiscal Officer Corrective Action Planned: The Emergency Rental Assistance federal grant program is winding down and near close out. As a result, the agency plans to create and implement procedures to retroactively test eligibility in order to document and confirm program compliance with federal statutes, regulations, and terms and conditions of the federal award. Procedures are currently being written and DHCD anticipates this process to be complete on or prior to March 31, 2023. Estimated Completion Date: 3/31/2023

View Audit 36377

Finding 35460 (2022-109)

Significant Deficiency 2022

Commonwealth of Virginia

VA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.300

Responsible Contact Person(s): Angela Wright, Director of Finance Corrective Action Planned: The Director of Finance has provided additional training to staff and is performing a detailed review of all reports to ensure accuracy. Estimated Completion Date: 2/15/2023

View Audit 36377

Finding 35459 (2022-108)

Significant Deficiency 2022

Commonwealth of Virginia

VA

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Eligibility § 200.300

Responsible Contact Person(s): Timothy O. Kestner, EIA Director Corrective Action Planned: EIA Management has developed a reporting schedule outlining the frequency, responsible party, and due date of all required reports. This is a collaborative effort across several business units; therefore, pol...

Responsible Contact Person(s): Timothy O. Kestner, EIA Director Corrective Action Planned: EIA Management has developed a reporting schedule outlining the frequency, responsible party, and due date of all required reports. This is a collaborative effort across several business units; therefore, policies and procedures have been updated and communicated to all users to ensure compliance. Estimated Completion Date: 2/15/2023

View Audit 36377

Finding 35458 (2022-028)

Significant Deficiency 2022

Commonwealth of Virginia

VA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Responsible Contact Person(s): Angela Wright, Director of Finance Susan Landis, Director of Unemployment Insurance David Clark, Information Security Officer Corrective Action Planned: Finance Management has strengthened existing processes especially for removing terminated employees? access from the...

Responsible Contact Person(s): Angela Wright, Director of Finance Susan Landis, Director of Unemployment Insurance David Clark, Information Security Officer Corrective Action Planned: Finance Management has strengthened existing processes especially for removing terminated employees? access from the internal financial system. Unemployment Insurance Management is in the process of developing a benefit system report to be used by the system owner to review and update current staff access and to evaluate new user access levels. The ISO will work with System Owners to ensure annual access reviews are completed. Estimated Completion Date: 6/30/2023

View Audit 36377

Finding 35457 (2022-027)

Significant Deficiency 2022

Commonwealth of Virginia

VA

Significant Deficiency Internal Control / Segregation of Duties § 200.303

Responsible Contact Person(s): David Portner, Chief Information Officer Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under ?2.2-3705.2 (9.) of the Code of Virginia. Fed...

Responsible Contact Person(s): David Portner, Chief Information Officer Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under ?2.2-3705.2 (9.) of the Code of Virginia. Federal awarding agencies and pass-through entities, please see the Appendix titled ?Applicable Management Contacts for Findings and Questioned Costs? to request the corrective action planned from the applicable entity. Estimated Completion Date: 2/15/2023

View Audit 36377

Finding 35456 (2022-026)

Significant Deficiency 2022

Commonwealth of Virginia

VA

Significant Deficiency Internal Control / Segregation of Duties § 200.303

Responsible Contact Person(s): David Portner, Chief Information Officer Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under ?2.2-3705.2 (9.) of the Code of Virginia. Fed...

Responsible Contact Person(s): David Portner, Chief Information Officer Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under ?2.2-3705.2 (9.) of the Code of Virginia. Federal awarding agencies and pass-through entities, please see the Appendix titled ?Applicable Management Contacts for Findings and Questioned Costs? to request the corrective action planned from the applicable entity. Estimated Completion Date: 4/30/2023

View Audit 36377

Finding 35455 (2022-010)

Material Weakness 2022

Commonwealth of Virginia

VA

Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness

Responsible Contact Person(s): William Walton, Deputy Commissioner for Unemployment Insurance Corrective Action Planned: The Quality Control (QC) Manager developed a work plan outlining all required reviews and their respective due dates. A backup to the TPS analyst position was added to the QC Uni...

Responsible Contact Person(s): William Walton, Deputy Commissioner for Unemployment Insurance Corrective Action Planned: The Quality Control (QC) Manager developed a work plan outlining all required reviews and their respective due dates. A backup to the TPS analyst position was added to the QC Unit in February 2023, and the QC Manager is working with both positions to ensure proper training is provided, policies and procedures are updated, and reviews are conducted uniformly and timely. The QC Manager will perform a review of all completed reviews to ensure consistency in decision outcomes. The QC Manager is also working with VEC IT to ensure system issues that may cause delays in sample selections are identified and resolved timely. A "TPS Desk Reference" will be compiled throughout the next TPS Cycle to ensure continuity of operations and clear direction. Estimated Completion Date: 3/31/2023

View Audit 36377

Finding 35447 (2022-089)

Significant Deficiency 2022

Commonwealth of Virginia

VA

Internal Control / Segregation of Duties Significant Deficiency Equipment & Real Property Management § 200.303

Responsible Contact Person(s): Lisa Hawkins, Director - Information Technology Business Administration Corrective Action Planned: DSS has 15 applications that are in active oversight, IT Business Administration is in receipt of 14 of the 15 required SOC reports, the final SOC report is due at the e...

Responsible Contact Person(s): Lisa Hawkins, Director - Information Technology Business Administration Corrective Action Planned: DSS has 15 applications that are in active oversight, IT Business Administration is in receipt of 14 of the 15 required SOC reports, the final SOC report is due at the end of Q1 2023. Estimated Completion Date: 2/1/2023

View Audit 36377

Finding 35411 (2022-007)

Material Weakness 2022

City of Olean, New York

NY

Reporting Internal Control / Segregation of Duties

Capital Projects ? Internal Controls Auditor?s Recommendations: Budgets ? A written policy should be established and communicated on preparing a budget versus actual report for all capital projects exceeding a certain dollar level. Any discrepancies should be explained in writing so that necessary...

Capital Projects ? Internal Controls Auditor?s Recommendations: Budgets ? A written policy should be established and communicated on preparing a budget versus actual report for all capital projects exceeding a certain dollar level. Any discrepancies should be explained in writing so that necessary corrective action, if any, can be considered. These analyses should be provided to City management and the Common Council on a monthly basis. City?s response: Budgets - The City concurs with the auditor?s recommendations that a written policy should be established and communicated in preparing budgeted versus actual reporting for capital project budgets in excess of a yet to be determined monetary threshold. The City intends to develop a policy on budgets during 2023. Once drafted, the Audit and Compliance Committee intends to review policy, prior to its acceptance by the Common Council.

View Audit 35164

Finding 35409 (2022-005)

Material Weakness 2022

City of Olean, New York

NY

Internal Control / Segregation of Duties

Adjusting Journal Entries and Required Disclosures to the Financial Statements Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the City should continue to review and accept both proposed adjusting journal entri...

Adjusting Journal Entries and Required Disclosures to the Financial Statements Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the City should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. City?s Response: The City Auditor, Lens Martial, has received, reviewed and approved all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information for the year ending May 31, 2023 and in future years. Further, the City believes it has a thorough understanding of these financial statements and has the ability to make informed judgments based on these financial statements.

View Audit 35164

Finding 35400 (2022-001)

Significant Deficiency 2022

Chisholm-Hibbing Airport Authority

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

2022-001 INADEQUATE SEGREGATION OF DUTIES Actions Planned ? The Authority is not in position to hire additional staff members for the sole purpose of eliminating the ?segregation of duties? finding from our audit. The Airport Office Administrator communicates with the Executive Director and com...

2022-001 INADEQUATE SEGREGATION OF DUTIES Actions Planned ? The Authority is not in position to hire additional staff members for the sole purpose of eliminating the ?segregation of duties? finding from our audit. The Airport Office Administrator communicates with the Executive Director and commission members regarding all major account transactions, including the recording of recurring and non-recurring journal entry adjustments. The commission meets monthly and closely monitors the financial information provided to them. Official Responsible ? Airport Office Administrator Planned Completion Date ? On-going monitoring Disagreement with Finding ? None ? The Authority concurs with the finding. Plan to Monitor ? The Authority is aware of the situation and will monitor, as it deems appropriate. Monitoring will include commission member oversight for the interim and year-end reporting.

View Audit 27867

Finding 35399 (2022-004)

Significant Deficiency 2022

Northwest Colorado Council of Governments

CO

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

AGING CLUSTER ? Assistance Listing No. 93.AGING Recommendation: We recommend the Council review its payroll procedures over hourly employees to ensure all hours are properly accounted for by pay code in the final payroll. Explanation of disagreement with audit finding: There is no disagreement with ...

AGING CLUSTER ? Assistance Listing No. 93.AGING Recommendation: We recommend the Council review its payroll procedures over hourly employees to ensure all hours are properly accounted for by pay code in the final payroll. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Fiscal staff will review timesheet formats and search for possible improvements to the existing templates. Since this incident occurred, the Council has split the former Fiscal Coordinator position into two separate roles. This allows each employee to spend additional time on a fewer number of employees during payroll and review each timesheet with a high level of detail. Fiscal staff will continue to focus on precautions to reduce risk of error and employees will be encouraged to review their paystubs after each pay period. Name(s) of the contact person(s) responsible for corrective action: Becky Walter, Fiscal Manager Planned completion date for corrective action plan: December 31, 2023

View Audit 26785

Finding 35397 (2022-002)

Significant Deficiency 2022

Northwest Colorado Council of Governments

CO

Allowable Costs / Cost Principles Cash Management Reporting

Community Development Block Grants ? Assistance Listing No. 14.228 Recommendation: We recommend preparing the required reports under the CDBG program to be ready for uploading to the portal once it is accessible to ensure reporting requirements are met. Explanation of disagreement with audit finding...

Community Development Block Grants ? Assistance Listing No. 14.228 Recommendation: We recommend preparing the required reports under the CDBG program to be ready for uploading to the portal once it is accessible to ensure reporting requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Program Director will work with the Fiscal Office to ensure all reporting requirements are met prior to the deadline, regardless of ability to submit. This plan will ensure past, current, and future reporting requirements are met. Name(s) of the contact person(s) responsible for corrective action: Anita Cameron, NLF Director and Becky Walter, Fiscal Manager Planned completion date for corrective action plan: December 31, 2023

View Audit 26785

Finding 35396 (2022-004)

Significant Deficiency 2022

Lamar County Georgia

GA

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

2022-004 Reporting Requirements for Federally Funded Projects - U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds, (Assistance Listing #21.027). Name of Contact Person Responsible...

2022-004 Reporting Requirements for Federally Funded Projects - U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds, (Assistance Listing #21.027). Name of Contact Person Responsible for Correction Action Plan: Sean Townsend, County Administrator Corrective Action Plan: The county has adopted a new Grant policy and procedures to ensure timely and accurate grant submissions. Anticipated Completion Date: Fiscal year 2023.

View Audit 24723

Finding 35390 (2022-003)

Significant Deficiency 2022

Heartland Community Health Clinic D/b/a Heartland Health Services

IL

Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions

2022-003 Health Centers Cluster ? Assistance Listing No. 93.224 and 93.527 Recommendation: Management should consider increasing the frequency of its self-reviews of patient encounters or expanding its sample sizes in addition to providing additional training for front desk staff regarding the col...

2022-003 Health Centers Cluster ? Assistance Listing No. 93.224 and 93.527 Recommendation: Management should consider increasing the frequency of its self-reviews of patient encounters or expanding its sample sizes in addition to providing additional training for front desk staff regarding the collection and verification of patient information for each patient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: 1) Expired sliding fee application Design, implement, and review a monthly report to ensure that the appropriate employees are making the Financial Assistance (FA) and Sliding Fee Discount Program adjustments. Every 2 months ? internal audits of FA and Self Pay patient accounts will be completed and documented. Additional training will be completed and documented for all Revenue Cycle Team members. We will review Discount Program along with Financial Assistance policies and procedures and discuss our financial policy related to ? Sliding Fee Scale. 2) Incorrectly assigned discount due to brief variation in sliding fee tables to expand the number of patients eligible to receive discounts. Heartland?s policies and procedures clearly reflect that the sliding fee scale discount program will only be extended to eligible patients up to 200% of the federal poverty guidelines. The Revenue Cycle Manager and CFO will ensure on a every 2-month basis that no slides will be given to ineligible patients based on income and family size. This monthly review will be documented, approved, and filed by fiscal year. Name(s) of the contact person(s) responsible for corrective action: Michael Cohlman, CFO and Katie Saucedo, Revenue Cycle Manager Planned completion date for corrective action plan: 4/1/23

View Audit 33693

Finding 35383 (2022-001)

Material Weakness 2022

Newport Consolidated Joint School District No. 56-415

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

The District?s finding for not having adequate internal controls for ensuring compliance with wage rate requirements was solely because the district did not know about the federal requirement to monitor all certified payrolls paid by the contractors who provided the portable to the vendor the Distri...

The District?s finding for not having adequate internal controls for ensuring compliance with wage rate requirements was solely because the district did not know about the federal requirement to monitor all certified payrolls paid by the contractors who provided the portable to the vendor the District purchased from. Upon learning that the District is required to monitor certified payrolls paid by contractors and subcontractors who provide products to our vendors, the District will request certified payrolls from our vendors ensuring prevailing wages are paid from any corresponding contractor and subcontractor prior to final payment.

View Audit 31715

Finding 35380 (2022-001)

Significant Deficiency 2022

United Home for Aged Hebrews D/b/a United Hebrew Geriatric Center

NY

Reporting Internal Control / Segregation of Duties

We plan to hire a new individual in the Finance Department who is a level below myself and give the responsibility of the preparation of the PRF, so that I can be the reviewer of the PRF report to ensure that it is accurate.

View Audit 27701

Finding 35377 (2022-005)

Significant Deficiency 2022

Meeker County

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

ELIGIBILITY Recommendation: The County should implement additional procedures to provide reasonable assurance that necessary documentation is properly input in MAXIS. Case file reviews should be performed. Explanation of disagreement with audit finding: There is no disagreement with the audit findin...

ELIGIBILITY Recommendation: The County should implement additional procedures to provide reasonable assurance that necessary documentation is properly input in MAXIS. Case file reviews should be performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Supervisor will sample and perform a quality review on a quarterly basis to ensure case workers are accurately assessing eligibility. Review will be documented. Supervisor will review at least 1 casefile for each caseworker per quarter and randomly pull additional cases from new caseworkers. Name of the contact person responsible for corrective action: LoAnn Shepard, Eligibility Supervisor Planned completion date for corrective action plan: December 31, 2023

View Audit 26710

Finding 35369 (2022-004)

Significant Deficiency 2022

Edna Martin Christian Center, Inc.

IN

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

2022-004 Innovative Approaches to Literacy; Full-Service Community Schools; and Promise Neighborhoods ? Assistance Listing No. 84.215J Recommendation: We recommend that the organization review their policies and procedures surrounding federal grants administration and ensure a review process is in p...

2022-004 Innovative Approaches to Literacy; Full-Service Community Schools; and Promise Neighborhoods ? Assistance Listing No. 84.215J Recommendation: We recommend that the organization review their policies and procedures surrounding federal grants administration and ensure a review process is in place to ensure that all necessary compliance requirements are met and the organization?s records are complete to support all reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Grant Manager utilizes fluxx grant management system which documents all submission of grant reports and maintains documentation support. Finance as well has organized a filing system organized by department and then list accounting function as well as report assistance for grants. Name of the contact person responsible for corrective action: Anthony Conley Grant Manager / Compliance Specialist Planned completion date for corrective action plan: 12/31/2023

View Audit 24189

Finding 35367 (2022-002)

Significant Deficiency 2022

Edna Martin Christian Center, Inc.

IN

Internal Control / Segregation of Duties Reporting Significant Deficiency

2022-002 Segregation of Duties Recommendation: The organization should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including the number of internal staff), to determine whether additional controls over the financial reporti...

2022-002 Segregation of Duties Recommendation: The organization should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including the number of internal staff), to determine whether additional controls over the financial reporting function can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Assemble a finance team and identify finance function roles for staffing and personnel. Name of the contact person responsible for corrective action: Sam Jones, Outsourced CFO Planned completion date for corrective action plan: 12/31/2023

View Audit 24189

Finding 35366 (2022-001)

Significant Deficiency 2022

Edna Martin Christian Center, Inc.

IN

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022-001 Financial Statement Preparation and Adjusting Journal Entries Recommendation: The organization should evaluate their financial reporting processes and controls, including the expertise of its internal staff, to determine whether additional controls over the preparation of annual financial s...

2022-001 Financial Statement Preparation and Adjusting Journal Entries Recommendation: The organization should evaluate their financial reporting processes and controls, including the expertise of its internal staff, to determine whether additional controls over the preparation of annual financial statements can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Assemble an accounting team with designated roles including expert experience and perform policy written period ending procedures on time to assure accuracy in the financial. Name of the contact person responsible for corrective action: Sam Jones, Outsourced CFO Planned completion date for corrective action plan: 12/31/2023

View Audit 24189

Finding 35365 (2022-001)

Material Weakness 2022

Black Hills Community Economic Development, Inc.

SD

Reporting Internal Control / Segregation of Duties

Finding No. 2022-001: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individuals: Fran White, Executive Director Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the financial st...

Finding No. 2022-001: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individuals: Fran White, Executive Director Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the financial statements, and will continue to have the independent auditor prepare the annual financial statements. Anticipated Completion Date: Ongoing

View Audit 23946

Corrective Action Plans

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