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Corrective Action Plans

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Finding 574202 (2021-004)
Material Weakness 2021
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 364763
Finding 574202 (2021-004)
Material Weakness 2021
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 364763
Finding 574202 (2021-004)
Material Weakness 2021
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 364763
Finding 574202 (2021-004)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
Corrective Action Plan:
Corrective Action Plan:
View Audit 364763
Finding 574202 (2021-004)
Material Weakness 2021
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 364763
Finding 574202 (2021-004)
Material Weakness 2021
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 364763
Finding 574202 (2021-004)
Material Weakness 2021
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 364763
Finding 574202 (2021-004)
Material Weakness 2021
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 364763
Finding 574202 (2021-004)
Material Weakness 2021
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 364763
Finding 574202 (2021-004)
Material Weakness 2021
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 364763
Finding 573946 (2021-005)
Significant Deficiency 2021
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 364568
Finding 573941 (2021-004)
Material Weakness 2021
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 364568
Finding 573470 (2021-003)
Significant Deficiency 2021
Development Bank of American Samoa
AS
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Significant Deficiency
Finding No.: 2021-003 Segregation of Duties Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Name of Contact Persons: Faaeteete Sio and Ruth Matagi Corrective Action: Due to ...
Finding No.: 2021-003 Segregation of Duties Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Name of Contact Persons: Faaeteete Sio and Ruth Matagi Corrective Action: Due to the COVID-19 pandemic, DBAS had to work a staggered schedule for the staff to include vulnerable employees who are 60+ year olds (management) to work remotely from home. Two of the signors fall under this category. DBAS will ensure and enforce proper segregation of duties will be followed. Loan approval and check signer controls will be reviewed and revised to ensure segregation of duties concerns are mitigated moving forward. This situation has since been addressed and corrected with the return of staff to the office.
View Audit 364205
Finding 571921 (2021-005)
Material Weakness 2021
Choctaw County
OK
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Period of Performance § 200.303
We will implement control procedures to ensure compliance with requirements.
We will implement control procedures to ensure compliance with requirements.
View Audit 362988
Finding 571779 (2021-003)
Material Weakness 2021
Gunnison Valley Hospital Special Service District
UT
Material Weakness Reporting Internal Control / Segregation of Duties
Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: Provider Relief Fund and American Rescue Plan {ARP} Rural Distribution Compliance Requirement: Reporting Finding Summary: The District did not have adequate internal controls policy in plac...
Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: Provider Relief Fund and American Rescue Plan {ARP} Rural Distribution Compliance Requirement: Reporting Finding Summary: The District did not have adequate internal controls policy in place to ensure lost revenue reported were accurate and based upon underlying. Responsible Individuals: Brian Murray, Chief Financial Officer Corrective Action Plan: GVH will review its internal controls related to lost revenue calculations to ensure the lost revenue calculations reconciles to the supporting and audited accounting records.
View Audit 362800
Finding 571107 (2021-001)
Significant Deficiency 2021
Human Services Alliance of Greater Prince William
VA
Internal Control / Segregation of Duties
The Alliance will review its system of internal controls over allowable activities and costs to determine improvements that can be made to ensure all disbursements, including payroll and non-payroll costs, are appropriately reviewed, and approved at a detailed level prior to payment. The Alliance wi...
The Alliance will review its system of internal controls over allowable activities and costs to determine improvements that can be made to ensure all disbursements, including payroll and non-payroll costs, are appropriately reviewed, and approved at a detailed level prior to payment. The Alliance will incorporate a procedure to evidence the review and approval of the responsible individual.
View Audit 361983
County of Belknap, New Hampshire
NH
Internal Control / Segregation of Duties § 200.512
Planned Corrective Action: Require faster completion by audit firm. Planned Implementation Date of Corrective Action: Immediately upon notification, June 09, 2025. Person Responsible for Corrective Action: County Administrator and Finance Director
Planned Corrective Action: Require faster completion by audit firm. Planned Implementation Date of Corrective Action: Immediately upon notification, June 09, 2025. Person Responsible for Corrective Action: County Administrator and Finance Director
View Audit 361369
Finding 570097 (2021-002)
Material Weakness 2021
County of Belknap, New Hampshire
NH
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles
Planned Corrective Action: Finance Director will review quarterly report prior to submission. Planned Implementation Date of Corrective Action: Immediately upon notification, June 09, 2025. Person Responsible for Corrective Action: County Administrator and Finance Director
Planned Corrective Action: Finance Director will review quarterly report prior to submission. Planned Implementation Date of Corrective Action: Immediately upon notification, June 09, 2025. Person Responsible for Corrective Action: County Administrator and Finance Director
View Audit 361369
Finding 570040 (2021-002)
Significant Deficiency 2021
Local Redevelopment Authority of the Lands and Facilities of Naval Station Roosevelt Roads
PR
Internal Control / Segregation of Duties Cash Management Significant Deficiency
2021-002 Reserve Account Category: Significant Deficiency in Internal Control and Noncompliance Condition: The Authority has a deposit deficiency of $40,416 in the Reserve Account. The balance of the debt service reserve as of June 30, 2021, shall be $90,936. Management’s Response: Starting in FY 20...
2021-002 Reserve Account Category: Significant Deficiency in Internal Control and Noncompliance Condition: The Authority has a deposit deficiency of $40,416 in the Reserve Account. The balance of the debt service reserve as of June 30, 2021, shall be $90,936. Management’s Response: Starting in FY 2024-2025, the Finance Department will initiate the necessary transfers to the Reserve Account to rectify the deposit deficiency. Additionally, we will establish a plan for regular monitoring of the account to prevent future deficiencies. To ensure ongoing compliance and to identify any potential issues early, we will schedule more frequent internal audits. Person in charge: Juan C. Rodriguez Rivera Accounting Official 787-705-7188 Juan.rodriguez@lra.pr.gov Implementation Date: FY 2024-2025
View Audit 361347
Finding 568039 (2021-005)
Material Weakness 2021
City of Cortland
NY
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Material Weakness
Corrective Action Plan Finding 2021-005 – Lack of Controls Surrounding Oversight of Federal Expenditures Criteria: Internal controls over financial reporting should be properly designed, implemented, and monitored to ensure all material transactions are recorded properly. Condition: No contr...
Corrective Action Plan Finding 2021-005 – Lack of Controls Surrounding Oversight of Federal Expenditures Criteria: Internal controls over financial reporting should be properly designed, implemented, and monitored to ensure all material transactions are recorded properly. Condition: No controls could be derived related to funding that was expneded by another organization after being passed through the City. Cause: The City experienced significant turnover within key positions of the Finance and Administration departments, which caused controls for oversight of funds distributed to be overlooked, including proper recording and retention of supporting documentation. Effect: Adjustments were recorded in several funds, as discussed below under "Context", as a result of audit procedures. Context: Audit adjustments, as summarized below, were recorded in the noted funds as a result of our audit procedures. These audit adjustments have also been communicated separately in our required communications letter. Capital Projects Fund – decrease of expenditures and increase in Due From Other Funds of $163,587. Non-Major Governmental Funds – Special Grant Fund – increase in expenditures and increase in Due to Other Funds of $277,630. Non-Major Governmental Funds – Water Fund – decrease in expenditures and increase in Due from Other Funds of $114,043. Recommendation: We recommend that the City implement processes to monitor and reconcile account balances and record transactions in the proper period. Adjustments that are necessary should be recorded and supporting documentation should be retained when available. Response/Corrective Action Plan: The Director of Administration & Finance, Accountant and impacted Department Directors as well as any necessary coordination with outside consultants will continue to be in discussions to adjust, revise and update the various projects, the approved funding sources and approved uses. In addition, Management will identify various financial system functions that are underutilized and update internal processes to track additional details within the system of record. Anticipated Completed Date: June 30, 2025 Responsible Contact Person: Elizabeth Greenwood, Director of Administration & Finance City of Cortland, 25 Court Street, Cortland, NY 13045 (607) 758-8373
View Audit 360421
Finding 566957 (2021-001)
Significant Deficiency 2021
California Labor Federation
CA
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512
In July 2022, I assumed leadership as the Chief Officer of the California Labor Federation, AFL-CIO. My election was the organization’s first leadership transition since 1996. Upon taking over this role, it became immediately obvious that internal affairs of the organization needed a serious overhau...
In July 2022, I assumed leadership as the Chief Officer of the California Labor Federation, AFL-CIO. My election was the organization’s first leadership transition since 1996. Upon taking over this role, it became immediately obvious that internal affairs of the organization needed a serious overhaul, including additional oversight and reforms to internal policies and procedures. Though I cannot speak to why single audits were not completed timely, once the issue came to my attention, I immediately required that staff seek out a firm to complete its outstanding audits as soon as possible. Once prior year audits have been completed, single audits are to be completed annually, with the anticipation that all outstanding single audits will be completed by December 31, 2025.
View Audit 359825
Finding 565787 (2021-013)
Material Weakness 2021
Rogers County
OK
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.403
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 work with all elected officials and with the ...
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 work with all elected officials and with the state and local partners in each federal award to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. These policies and procedures will be designed to identify requirements for recipients and sub-recipients of grants, ensure accurate equipment and real property management, procurement, recipient and subrecipient monitoring and reporting. Further, policies will ensure a proper understanding of all grant requirements and compliance of the same.
View Audit 359478 Questioned Costs: $1
Finding 565786 (2021-012)
Material Weakness 2021
Rogers County
OK
Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management § 200.303
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 work with all elected officials and with the ...
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 work with all elected officials and with the state and local partners in each federal award to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. These policies and procedures will be designed to identify requirements for recipients and sub-recipients of grants, ensure accurate equipment and real property management, procurement, recipient and subrecipient monitoring and reporting. Further, policies will ensure a proper understanding of all grant requirements and compliance of the same.
View Audit 359478
Finding 565785 (2021-011)
Material Weakness 2021
Rogers County
OK
Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management § 200.303
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 work with all elected officials and with the ...
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 work with all elected officials and with the state and local partners in each federal award to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. These policies and procedures will be designed to identify requirements for recipients and sub-recipients of grants, ensure accurate equipment and real property management, procurement, recipient and subrecipient monitoring and reporting. Further, policies will ensure a proper understanding of all grant requirements and compliance of the same.
View Audit 359478
Finding 565784 (2021-008)
Material Weakness 2021
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 and participation of all elected officials, rev iews, develops and implements policies and procedures to create a strong internal control environment. Addit ionally, the Board of County Commissioners conducts meetings with all elected officials...
The Board of County Commissioners, with the cooperation and participation of all elected officials, rev iews, develops and implements policies and procedures to create a strong internal control environment. Addit ionally, the Board of County Commissioners conducts meetings with all elected officials and officers responsible for the receipt and/or expenditure of county funds. These meetings address fiscal matters, including but not limited to, pol icy d iscussions and implementation, financial reports, budget oversight, SEF A reporting, and legal compliance. Policies and procedures, combined with fiscal oversight meetings, are intended to: I) prevent or detect material misstatements in the financial statements; 2) prevent or detect fraud within the county; 3) increase communication between the Board of County Commiss ioners and those elected officials and officers respons ible for the receipt and/or expenditure of public funds; 4) provide oversight over the fiscal concerns of the county; 5) identify and address risks related to financial reporting; 6) ensure the accuracy of Rogers County's financial statements, Estimate of Needs, the Schedule of Federal Awards ("SEFA"); and 7) ensure compliance with all applicable federal and state laws, regulations, and/or codes. The Board of County Commissioners, with the cooperation of all elected officials and officers responsible for the receipt or expenditure of county funds, will evaluate the processes and procedures currently in place to detect and identify material misstatements in Rogers County's financial statements, detect fraud, and identify and address risks related to Rogers County's financial processes and procedures will be implemented to identify fraud, detect material misstatements in the financial statements, and address risks related to financial reporting.
View Audit 359478
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