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Corrective Action Plans

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Finding 10801 (2022-006)
Significant Deficiency 2022
City of Muskegon Heights
MI
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
2022-006 – Procurement, Suspension and Debarment (Repeat Finding) Auditor Description of Condition and Effect. The City did not verify that any of their vendors over $25,000 were not suspended or debarred from doing business with the City. As a result of this condition, the City was exposed to the ...
2022-006 – Procurement, Suspension and Debarment (Repeat Finding) Auditor Description of Condition and Effect. The City did not verify that any of their vendors over $25,000 were not suspended or debarred from doing business with the City. As a result of this condition, the City was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government. Auditor Recommendation. We recommend that the City verify that all of their vendors over $25,000 spent with federal funds were not suspended or debarred. Corrective Action. The City will maintain a schedule of dates checked for debarment. Responsible Person. Assistant Finance Director / Director of Planning and Community Development Anticipated Completion Date. June 30, 2024
View Audit 14452
Finding 10684 (2022-003)
Significant Deficiency 2022
Neighborhood Health Association of Toledo, Inc.
OH
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Recommendation: We recommend that management monitors and trains the staff involved in the suspension and debarment process on an annual basis to ensure all parties are following the Association’s policy and process. Explanation of disagreement with audit finding: There is no disagreement with the a...
Recommendation: We recommend that management monitors and trains the staff involved in the suspension and debarment process on an annual basis to ensure all parties are following the Association’s policy and process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We agreed with the above comment and the Association will conduct annual training with the finance department to ensure that all members are educated on the required policies for compliance. Name of the contact person responsible for corrective action: Doni Miller, President & Chief Executive Officer Planned completion date for corrective action plan: 2023
View Audit 14360
Finding 10683 (2022-002)
Significant Deficiency 2022
Neighborhood Health Association of Toledo, Inc.
OH
Questioned Costs Special Tests & Provisions HUD Housing Programs
Recommendation: We recommend that management continue to work and educate front desk and intake staff on the importance of the required patient application documentation so that the required support is filed before applying a sliding fee discount to a patient account. In addition, we suggest that ma...
Recommendation: We recommend that management continue to work and educate front desk and intake staff on the importance of the required patient application documentation so that the required support is filed before applying a sliding fee discount to a patient account. In addition, we suggest that management establish a policy to perform regular monitoring of a sample of patient file sliding fee applications to ensure the sliding fees are applied correctly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We agreed with the above comment, and we are working with our intake and finance staff to ensure all documentation is maintained on file and scanned into the EMR system to maintain the required supporting documentation. During 2023 we have implemented a system of monitoring sliding fees applied to patient accounts. Name of the contact person responsible for corrective action: Doni Miller, President & Chief Executive Officer Planned completion date for corrective action plan: 2023
View Audit 14360
World Link INC
IA
Eligibility Reporting Internal Control / Segregation of Duties
Compliance: Finding 2022-002 – U.S. Department of State - Citizen Exchanges – CFDA No. 19.415 See finding 2022-001 for action taken.
Compliance: Finding 2022-002 – U.S. Department of State - Citizen Exchanges – CFDA No. 19.415 See finding 2022-001 for action taken.
View Audit 14322
Finding 10638 (2022-001)
Material Weakness 2022
World Link INC
IA
Reporting Internal Control / Segregation of Duties
Internal Control Over Compliance: Material Weakness Finding 2022-001 – Timely Completion of Audit and Data Collection Form (DCF) Recommendation: Internal controls should be in place that provide reasonable assurance that the audit is engaged and completed timely and submitted to the Federal Aud...
Internal Control Over Compliance: Material Weakness Finding 2022-001 – Timely Completion of Audit and Data Collection Form (DCF) Recommendation: Internal controls should be in place that provide reasonable assurance that the audit is engaged and completed timely and submitted to the Federal Audit Clearinghouse (now FAC.gov) by the applicable deadline (sooner of 30 days from completion of audit or 9 months from year-end). Action Taken: Management of World Link will engage the audit earlier and provide supporting documentation to the auditors based on the agreed-upon schedule for the 2023 audit to facilitate timely completion and submission of the data collection form. Completion Date: September 30, 2024
View Audit 14322
Finding 10627 (2022-005)
Significant Deficiency 2022
The Food Trust
PA
Cash Management Allowable Costs / Cost Principles Internal Control / Segregation of Duties
DEPARTMENT OF AGRICULTURE 2022-005 Food Insecurity Nutrition Incentive Grants Program – Assistance Listing No. 10.331 Recommendation: We recommend The Food Trust establish a system of checks and balances that includes a separation of duties. This means that different individuals should be responsib...
DEPARTMENT OF AGRICULTURE 2022-005 Food Insecurity Nutrition Incentive Grants Program – Assistance Listing No. 10.331 Recommendation: We recommend The Food Trust establish a system of checks and balances that includes a separation of duties. This means that different individuals should be responsible for preparing and requesting the draw of funds, and there should be a clear approval process in place. In addition, it is important to establish a clear process and timeline for performing draws. This may involve regular monitoring of expenditures, timely submission of draw requests, and efficient processing of those requests. By implementing proper segregation of duties, requiring approval from another individual and implementing a timely draw process, the organization can enhance internal controls, reduce the risk of fraud, and ensure the accuracy and integrity of the fund draw process, and can better manage its cash flow, meet its financial obligations, and maintain the smooth operation of the program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization had no internal finance staff from October 2020 through July 2021, and was not fully staffed until March 2023. Having adequate staffing levels within the department allows for the proper segregation of duties and internal controls. In addition, the department now has the capacity to perform these draws on a timely basis. Name(s) of the contact person(s) responsible for corrective action: Regine Metellus, Vice President of Finance Planned completion date for corrective action plan: This matter has been corrected since July 2023. If the oversight agency has questions regarding this plan, please call Regine Metellus, Vice President of Finance at 215‐575‐0444 ext. 163.
View Audit 14285
Finding 10622 (2022-003)
Significant Deficiency 2022
The Food Trust
PA
Allowable Costs / Cost Principles Questioned Costs Internal Control / Segregation of Duties
DEPARTMENT OF AGRICULTURE 2022‐003 Food Insecurity Nutrition Incentive Grants Program – Assistance Listing No. 10.331 Recommendation: Management should review its practices to ensure there are adequate review controls in place so only allowable costs are allocated to federal programs. In addition, ...
DEPARTMENT OF AGRICULTURE 2022‐003 Food Insecurity Nutrition Incentive Grants Program – Assistance Listing No. 10.331 Recommendation: Management should review its practices to ensure there are adequate review controls in place so only allowable costs are allocated to federal programs. In addition, the funding received for the questioned costs should be remitted back to the funder by the organization. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization had no internal finance staff from October 2020 through July 2021, and was not fully staffed until March 2023. Having adequate staffing levels within the department allows for the proper review of transactions and helps to prevent errors of this nature. When this error was identified, the Organization contacted the funder to initiate the return of funds. The Organization recently received instructions from the funder and is processing the refund of $4,696. Name(s) of the contact person(s) responsible for corrective action: Regine Metellus, Vice President of Finance Planned completion date for corrective action plan: The planned corrective action will be completed by December 2023.
View Audit 14285 Questioned Costs: $1
Finding 10599 (2022-011)
Significant Deficiency 2022
Langston University
OK
Questioned Costs Reporting Significant Deficiency § 200.303
U.S. Department of Education 2022-011 COVID-19 Educational Stabilization Fund: HEERF Student Portion – Assistance Listing No. 84.425E HEERF Institutional Portion – Assistance Listing No. 84.425F Recommendation: We recommend the University implement procedures to ensure the information reported on th...
U.S. Department of Education 2022-011 COVID-19 Educational Stabilization Fund: HEERF Student Portion – Assistance Listing No. 84.425E HEERF Institutional Portion – Assistance Listing No. 84.425F Recommendation: We recommend the University implement procedures to ensure the information reported on the annual reports are complete and accurate. Action taken in response to finding: The University agrees with the finding and has developed the following corrective action plan. The University, if allowed by the U.S. Department of Education, will correct a previous entry in the HEERF prior year annual reporting. The University will obtain and retain support for all required disclosures at the time of reporting to verify accuracy and will document this review. Disclosure reports will be reviewed by someone independent of the preparer before they are filed, and the reviewer will reconcile the reports to supporting documentation to ensure accuracy and completeness. Name(s) of the contact person(s) responsible for corrective action: Robert Dixon, Director of Grants and Contracts Financial Administration at Oklahoma State University. Planned completion date for corrective action plan: January 2024
View Audit 14277
Finding 10563 (2022-018)
Material Weakness 2022
Langston University
OK
Questioned Costs Student Financial Aid Eligibility § 200.303
Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recomme...
Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University review internal control reports and implement review controls for work performed by third party servicers. Action taken in response to finding: The University agrees with the finding and has developed the following corrective action plan. The University is already utilizing Visual Compliance to assess all vendors for suspension and debarment but will obtain and document the review of the SOC 2 report for Visual Compliance annually. Name(s) of the contact person(s) responsible for corrective action: Scott Schlotthauer, Chief Procurement Officer at Oklahoma State University. Planned completion date for corrective action plan: December 2023
View Audit 14277
Finding 10562 (2022-017)
Significant Deficiency 2022
Langston University
OK
Questioned Costs Subrecipient Monitoring Significant Deficiency § 200.303
Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recomme...
Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University implement procedures to ensure that the risk assessment used to determine compliance with the Gramm-Leach-Bliley act is properly reviewed. Action taken in response to finding: The University agrees with the finding and has developed the following corrective action plan. The University is creating a GLBA management program to govern security of GLBA data and ensure compliance with associated requirements. Name(s) of the contact person(s) responsible for corrective action: Heath Hodges, A&M CIO. Planned completion date for corrective action plan: March 2024
View Audit 14277
Finding 10561 (2022-016)
Material Weakness 2022
Langston University
OK
Questioned Costs Student Financial Aid Material Weakness § 200.303
Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recomme...
Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the student financial aid department review its current procedures for evaluating students that did not receive a passing grade in a term to ensure enrollment status changes are determined timely and accurately. Action taken in response to finding: The University agrees with the finding and has developed the following corrective action plan. Procedures are being updated to ensure enrollment changes for students who did not receive a passing grade in a term will have their enrollment status changes reported timely and accurately. Name(s) of the contact person(s) responsible for corrective action: Sheila McGill Executive Director, Financial Aid & Scholarships, Langston University. Planned completion date for corrective action plan: January 2024
View Audit 14277
Finding 10560 (2022-015)
Material Weakness 2022
Langston University
OK
Questioned Costs Student Financial Aid Material Weakness § 200.303
Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recomme...
Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University review its current procedures for Title IV funds and implement additional procedures to ensure refunds are returned timely. We also recommend the University implement formal review procedures to document the Return of Title IV calculations are being performed to minimize the likelihood that errors may go undetected and not be corrected in a timely manner. Action taken in response to finding: The University agrees with the finding and has developed the following corrective action plan. Procedures for review and return of Title IV funds are being updated to ensure refunds are returned in a timely manner. Return of Title IV calculations are being documented and reviewed by a party independent of the preparer to minimize the likelihood that errors go undetected and/or not be corrected in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Sheila McGill Executive Director, Financial Aid & Scholarships, Langston University. Planned completion date for corrective action plan: January 2024
View Audit 14277
Finding 10535 (2022-001)
Significant Deficiency 2022
Plumas County Community Development Commission
CA
HUD Housing Programs Internal Control / Segregation of Duties Reporting
Management's Response: Fiscal year-end 2022 provided PCCDC with challenges. The Dixie fire left the agency without a Finance director for 6 weeks which ultimately increased the delay of deadlines. With the onset of new employees and management transitions, the agency has been able to effectively kee...
Management's Response: Fiscal year-end 2022 provided PCCDC with challenges. The Dixie fire left the agency without a Finance director for 6 weeks which ultimately increased the delay of deadlines. With the onset of new employees and management transitions, the agency has been able to effectively keep up with requirements and deadlines. The new finance personnel has increase the standards, adherence to policies, and consistency within the policies and procedures. This ensures timely and accurate data, allowing us to submit required reports diligently. Finance has also developed a calendar oriented approach to help ensure deadlines are being met. Finance has regular meetings scheduled to discuss upcoming tasks and will communicate the deadlines with other departments if necessary. All tasks are reviewed by the Finance Director and Analyst to ensure entries are accurate. Estimated Completion Date: 07/01/2023 Responsible Party: Cindy Ramsey - Finance Director
View Audit 14262
Finding 10495 (2022-004)
Significant Deficiency 2022
Fusion Parterships, Inc.
MD
Internal Control / Segregation of Duties
Although Fusion reviews all backup submitted to funders for reimbursement, where our process has fallen short is in the corrections to the finance reports internally to match what is submitted in real time. This will be corrected moving forward with the new finance system and additional process adde...
Although Fusion reviews all backup submitted to funders for reimbursement, where our process has fallen short is in the corrections to the finance reports internally to match what is submitted in real time. This will be corrected moving forward with the new finance system and additional process added by our AR staff reviewing expenses when invoices are submitted to ensure accuracy. Moving forward Fusion’s new finance system will also be able to invoice on expenses booked to grants. We anticipate this system being up and running in Q2 of 2024. Additional reviews will be added upon invoicing to ensure program staff budgets and finance recording are in sync.
View Audit 14190
Finding 10491 (2022-002)
Significant Deficiency 2022
Fusion Parterships, Inc.
MD
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Fusion also added a Payroll Coordinator to our staff who has improved the payroll process and is in the process of streamlining how payroll gets allocated in our finance system. HR now approves all payroll before it is submitted.
Fusion also added a Payroll Coordinator to our staff who has improved the payroll process and is in the process of streamlining how payroll gets allocated in our finance system. HR now approves all payroll before it is submitted.
View Audit 14190
Finding 10489 (2022-001)
Significant Deficiency 2022
Fusion Parterships, Inc.
MD
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency
We concur with the finding, and a corrective action plan was created and implemented on January 1, 2023. We have modified our Accounting Policies and Procedures and trained all finance staff on reviewing the necessary backup for disbursements and have been loading this backup into our finance system....
We concur with the finding, and a corrective action plan was created and implemented on January 1, 2023. We have modified our Accounting Policies and Procedures and trained all finance staff on reviewing the necessary backup for disbursements and have been loading this backup into our finance system. The creation and implementation of a google submission for disbursements has added the necessary review and approval of all expenses.
View Audit 14190
Finding 10448 (2022-002)
Material Weakness 2022
Whatcom County
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
Finding ref number: 2022-002 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of County contact person: Randy Rydel 322 N. Commercial Street, 4th Floor Bellingham WA, 98226 (360)778-6217 Corr...
Finding ref number: 2022-002 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of County contact person: Randy Rydel 322 N. Commercial Street, 4th Floor Bellingham WA, 98226 (360)778-6217 Corrective action the auditee plans to take in response to the finding: Accounting staff identified this issue at the 2022 year's end, before our audit and the finding. At that time, we updated procedures to include copies of all required reporting in the corresponding grant folder and sent them via electronic means whenever possible. This change will help maintain a transmission record for this and other required reporting. Anticipated date to complete the corrective action: 12/31/2022
View Audit 14118
Finding 10359 (2022-001)
Significant Deficiency 2022
Hoopa Valley Public Utilities District
CA
Reporting Significant Deficiency Internal Control / Segregation of Duties
Management's Reponse: the District is working with a CPA consultant on a monthly basis to assist with month end year end close out. The District and the consultant are confident that the work completed with result in audits submitted on time in the future. Estimated completion date: September 30, 20...
Management's Reponse: the District is working with a CPA consultant on a monthly basis to assist with month end year end close out. The District and the consultant are confident that the work completed with result in audits submitted on time in the future. Estimated completion date: September 30, 2023. Responsible party: Keterah Mitchell, Accountant; Sean McCabe, CPA - Consultant
View Audit 14012
Finding 10302 (2022-002)
Material Weakness 2022
West Harrison Community School District
IA
Internal Control / Segregation of Duties
Segregation of duties will always be an issue in a small district. However, the District continues to constantly reevaluate internal controls and tests to ensure compliance with these controls.
Segregation of duties will always be an issue in a small district. However, the District continues to constantly reevaluate internal controls and tests to ensure compliance with these controls.
View Audit 13965
Finding 10300 (2022-002)
Material Weakness 2022
Logan-Magnolia Community School District
IA
Internal Control / Segregation of Duties
Segregation of duties will always be an issue in a small district. However, the district continues to constantly reevaluate internal controls and tests to ensure compliance with these controls.
Segregation of duties will always be an issue in a small district. However, the district continues to constantly reevaluate internal controls and tests to ensure compliance with these controls.
View Audit 13964
Finding 10200 (2022-005)
Material Weakness 2022
Prosperityme
ME
Questioned Costs Material Weakness Internal Control / Segregation of Duties § 200.512
Action Taken/to be Taken: ProsperityME has an accounting manager hired as of 1/5/2023. The accounting manager has taken over bookkeeping and accounting duties full time as of 6/1/2023. This person has extensive experience with nonprofit accounting, and GAAP standards. ProsperityME is actively recrui...
Action Taken/to be Taken: ProsperityME has an accounting manager hired as of 1/5/2023. The accounting manager has taken over bookkeeping and accounting duties full time as of 6/1/2023. This person has extensive experience with nonprofit accounting, and GAAP standards. ProsperityME is actively recruiting for another part-time accounting specialist to support the accounting manager to ensure appropriate staffing levels for the fiscal department. This will ensure timely fulfillment of auditor requests.
View Audit 13815
Stoneboro Development Corporation 033-11048
PA
Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs § 200.512
Recommendation: We recommend the board of directors and management ensure that the audit and data collection forms are completed timely and the data collection form and required reported package are submitted electronically to the FAC each fiscal year going forward. Action Taken: We agree with Find...
Recommendation: We recommend the board of directors and management ensure that the audit and data collection forms are completed timely and the data collection form and required reported package are submitted electronically to the FAC each fiscal year going forward. Action Taken: We agree with Finding 2022-002 described in the accompanying schedule of findings and questioned costs. Effective June 1, 2023, the board of directors contracted with a new management company. The new management company will ensure the data collection forms are submitted electronically to the FAC each fiscal year.
View Audit 13810
Finding 10157 (2022-001)
Significant Deficiency 2022
Kingdom Causes Inc. Dba City Net
CA
Internal Control / Segregation of Duties
Description of Finding: The Organization did not submit and certify its Data Collection Form to the Federal Audit Clearinghouse within nine months of the fiscal year-end.
Description of Finding: The Organization did not submit and certify its Data Collection Form to the Federal Audit Clearinghouse within nine months of the fiscal year-end.
View Audit 13772
Finding 10157 (2022-001)
Significant Deficiency 2022
Kingdom Causes Inc. Dba City Net
CA
Internal Control / Segregation of Duties
Corrective Action: The Organization concurs with this finding. Management has reprenseted that they have developed, presented, and implemented policies and procedures to correct the audit deficiency, and believes that adequate staffing is now avaialble to assist with preparing and gathering records ...
Corrective Action: The Organization concurs with this finding. Management has reprenseted that they have developed, presented, and implemented policies and procedures to correct the audit deficiency, and believes that adequate staffing is now avaialble to assist with preparing and gathering records for the auditor to review in a timely manner, and on or before the discueed deadline. Management has represented that additional staff were hired during 2023 that will assist with preparing and gathering records for the auditor going forward.
View Audit 13772
Finding 10157 (2022-001)
Significant Deficiency 2022
Kingdom Causes Inc. Dba City Net
CA
Internal Control / Segregation of Duties
Name of Responsible Party: Brad Fieldhous - President
Name of Responsible Party: Brad Fieldhous - President
View Audit 13772
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