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Corrective Action Plans

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Finding 395860 (2022-005)
Material Weakness 2022
Boulder City Hospital, Inc.
NV
Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.303
Finding 2022-005 Federal Agency Name: Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Cluster Compliance Requirement: Special Tests and Provisions Finding Summary: The Hospital did not sufficiently fund their reserve account. As o...
Finding 2022-005 Federal Agency Name: Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Cluster Compliance Requirement: Special Tests and Provisions Finding Summary: The Hospital did not sufficiently fund their reserve account. As of December 31, 2022, the Hospital should have USDA debt reserves at least equal to $320,669. Responsible Individuals: Douglas B. Lewis, CFO Corrective Action Plan: Management will review the reserve account requirements and ensure appropriate contributions are made during the fiscal year.
View Audit 305482
Finding 395811 (2022-002)
Material Weakness 2022
City of Anaheim
CA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Finding 2022-002, ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds Following the comprehensive audit conducted on the CWWAPP 1.0 disbursement Year Ended June 30, 2022, the following exceptions have been identified that require immediate attention. Below is a summary of the exceptions obs...
Finding 2022-002, ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds Following the comprehensive audit conducted on the CWWAPP 1.0 disbursement Year Ended June 30, 2022, the following exceptions have been identified that require immediate attention. Below is a summary of the exceptions observed: Summary of Exceptions: 1.Credits applied for electric and secondary water disbursements exceeded the prescribed 60-day timeframe. 2.Recalculation of eligible credits for three out of sixty samples resulted in awarded amounts surpassing the calculated eligibility, leading to questioned costs (i.e., over award). Corrective Action Plan: 1.In order to ensure adherence to the stipulated 60-day window for credit applications, for the upcoming CWWAPP arrearage funding we have initiated immediate testing of bill notices upon receipt of the CWWAPP 2.0 disbursement check. Simultaneously, a secondary query has been implemented to validate consistency between the initial query and the present data. Should any discrepancies or technical issues arise, we will promptly seek extension from the State Water Resources Control Board (SWRCB) to facilitate timely funding. 2.To mitigate the risk of over awarding eligible customers, a final query will be conducted prior to disbursement to confirm the accuracy of awarded amounts for each eligible account. We are committed to implementing these corrective measures swiftly and effectively to uphold compliance standards and improve efficiency within the framework of the SWRCB and CWWAPP. Responsible Official: Jeff Sparks Assistant Customer Service Manager Corrective Action Plan Implementation Date: May 17th, 2024
View Audit 305456 Questioned Costs: $1
Finding 395810 (2022-001)
Material Weakness 2022
City of Anaheim
CA
Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking
Finding #2022-001 Eligibility Program: Home Investment Partnership Program (CFDA # 14.239) Condition: During the test work over continuing eligibility requirements for loan recipients of the program, it was noted that the City did not have sufficient controls in place nor were adequate records maint...
Finding #2022-001 Eligibility Program: Home Investment Partnership Program (CFDA # 14.239) Condition: During the test work over continuing eligibility requirements for loan recipients of the program, it was noted that the City did not have sufficient controls in place nor were adequate records maintained to verify that the property was the principal residence of the homebuyer during the period of affordability described in the finding. Corrective Action: During fiscal year 2022, the Department underwent a reorganization as the City Council approved the establishment of two separate departments, Housing & Community Development and Economic Development. In April 2022, the Department contracted with Keyser Marston and Associates to train newly hired staff to assist the Department with Loan portfolio monitoring and to ensure on-going compliance. In addition, the Department will be implementing new procedures through a program called Neighborly to facilitate and streamline the process for all outstanding loans. The Neighborly program will assist with loan tracking, communicating with loan participants and obtaining annual compliance certifications. The Department will be focusing its resources to ensure ongoing compliance and plans to close this finding in fiscal year 2023. Contact Person: Andy Nogal, Deputy Director Anticipated Completion Date: June 2023
View Audit 305456 Questioned Costs: $1
National Federal of Families for Children's Mental Health
MD
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.318 § 200.327
Action Taken: The Organization is generally identified and approached by Federal agencies, or prime contractors having or considering federal agencies, to utilize grant funding for NFFCMH contracts. The Organization works with trusted partners, each having a unique or specialized forte within the g...
Action Taken: The Organization is generally identified and approached by Federal agencies, or prime contractors having or considering federal agencies, to utilize grant funding for NFFCMH contracts. The Organization works with trusted partners, each having a unique or specialized forte within the grant requirements, to assemble a joint team of providers. Many of these partners are, due to repeated utilization and unique recognition within their field, uniquely qualified, or the true only option, for their areas of expertise. The Organization has revised the procurement policy to comply with Uniform Guidance, as opposed to the Federal Acquisition Regulations.
View Audit 305025
Finding 395102 (2022-004)
Significant Deficiency 2022
National Federal of Families for Children's Mental Health
MD
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430
Action Taken: The Organization is now aware that utilization of budget estimates is not allowed for charging payroll and will utilize proper accounting treatment going forward.
Action Taken: The Organization is now aware that utilization of budget estimates is not allowed for charging payroll and will utilize proper accounting treatment going forward.
View Audit 305025
Finding 395099 (2022-003)
Significant Deficiency 2022
National Federal of Families for Children's Mental Health
MD
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking
Action Taken: While the Organization does verify on an annual basis that the Vendor is not excluded or disqualified, that will be documented going forward. Additionally, while we did verify with the first utilization of these long-utilized service providers, those service providers will be verifie...
Action Taken: While the Organization does verify on an annual basis that the Vendor is not excluded or disqualified, that will be documented going forward. Additionally, while we did verify with the first utilization of these long-utilized service providers, those service providers will be verified on an annual basis and documented going forward.
View Audit 305025
Finding 394924 (2022-003)
Material Weakness 2022
St. Francis Center
CO
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303
Finding 2022-003 Federal Agency Name: Department of Housing and Urban Development Program Name: Block Grants for Community mental Health Services Federal Financial Assistance Listing: #93.958 Finding Summary: The Organization did not have adequate internal controls to ensure matching expenses were a...
Finding 2022-003 Federal Agency Name: Department of Housing and Urban Development Program Name: Block Grants for Community mental Health Services Federal Financial Assistance Listing: #93.958 Finding Summary: The Organization did not have adequate internal controls to ensure matching expenses were appropriately tracked to meet award requirements. In addition, it was identified that all expenses did not have adequate documentation supporting the review and approval of the amounts meeting the matching requirements. Additionally, select payroll allocations did not have supporting documentation for the amounts allocated to the program. Responsible Individuals: Nancy Burke, CEO Corrective Action Plan: We will implement controls and processes to appropriately track and monitor matching requirements in each period for all awards. In addition, we will implement approval processes to ensure proper qualification for the match requirements and allocations. Anticipated Completion Date: December 31, 2023
View Audit 304772
Finding 394589 (2022-004)
Significant Deficiency 2022
Charleston County Housing and Redevelopment Authority
SC
Allowable Costs / Cost Principles HUD Housing Programs Reporting
ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected ...
ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025
View Audit 304477
Finding 394583 (2022-006)
Material Weakness 2022
City of Bandera
TX
Cash Management Matching / Level of Effort / Earmarking
Treasurer is now reconciling escrow accounts and recording the revenues and expenses correctly.
Treasurer is now reconciling escrow accounts and recording the revenues and expenses correctly.
View Audit 304476
Finding 394336 (2022-007)
Significant Deficiency 2022
Williston Basin Public School District #7
ND
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.403
2022-007 – TITLE I – INADEQUATE SUPPORTING DOCUMENTATION– ALN 84.010 – SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE FINDING TYPE: SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE Finding 2022-007 Federal Program: Title I ALN: 84.010 Federal Award Number(s) and Year(s): S010A200034, 2022 Federal Agency:...
2022-007 – TITLE I – INADEQUATE SUPPORTING DOCUMENTATION– ALN 84.010 – SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE FINDING TYPE: SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE Finding 2022-007 Federal Program: Title I ALN: 84.010 Federal Award Number(s) and Year(s): S010A200034, 2022 Federal Agency: U.S. Department of Education Questioned Cost: $7,591 Condition: We were unable to verify whether 6 of 60 expenditures totaling $7,591 were for costs allowed under the Title I grant. When projected against the total population of $1,628,283, the total projected error is $15,939. Corrective Action Plan: Agreed. WBSD#7 created a new Grants Coordinator position in July 2023 with one of the specific responsibilities for that position being oversight of all Federal Title programs. This oversight responsibility includes monitoring expenditures to ensure all expenditures are allowable within the parameters of each program and also that proper documentation for those expenditures has been maintained. Anticipated Completion Date: • Fiscal Year 2024
View Audit 304345 Questioned Costs: $1
Finding 394145 (2022-003)
Material Weakness 2022
U.s. Civilian Research and Development Foundation
VA
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Material Weakness § 200.460
CRDF Global will take the following actions to address this finding: • Update CRDF’s timekeeping policy to specifically address direct vs. indirect activities. • Train leadership and all staff in timekeeping compliance with a special emphasis on 2 CFR 200.460, Proposal Costs. • Coach all employees o...
CRDF Global will take the following actions to address this finding: • Update CRDF’s timekeeping policy to specifically address direct vs. indirect activities. • Train leadership and all staff in timekeeping compliance with a special emphasis on 2 CFR 200.460, Proposal Costs. • Coach all employees on CRDF Global’s issue escalation opportunities. • Will implement correction(s) and have already communicated with impacted stakeholders.
View Audit 304180
Finding 394031 (2022-005)
Significant Deficiency 2022
City of Homer, Alaska
AK
Reporting Subrecipient Monitoring Significant Deficiency § 200.303
Finding 2022-005 Review of Reporting – Significant Deficiency in Internal Control over Compliance Planned Corrective Actions: All reporting will be reviewed by at least one other staff member to ensure accuracy prior to submission. Individual(s) Responsible for Corrective Action Plan Elizabeth Fisch...
Finding 2022-005 Review of Reporting – Significant Deficiency in Internal Control over Compliance Planned Corrective Actions: All reporting will be reviewed by at least one other staff member to ensure accuracy prior to submission. Individual(s) Responsible for Corrective Action Plan Elizabeth Fischer (Finance Director) Jenna deLumeau (Controller) Anticipated Completion Date: This has been completed.
View Audit 304153
Finding 393931 (2022-006)
Material Weakness 2022
The Water Works and Gas Board of the City of Red Bay
AL
Cash Management Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.305
2022-006 a. Name of Contact Person Responsible for Corrective Action: Jeff Burks, General Manager, and Cynthia Fowler, Office Manager & Comptroller Phone Number: (256) 356-8622 b. Corrective Action Planned: The Water Works and Gas Board of the City of Red Bay will ensure payments under reimbursable ...
2022-006 a. Name of Contact Person Responsible for Corrective Action: Jeff Burks, General Manager, and Cynthia Fowler, Office Manager & Comptroller Phone Number: (256) 356-8622 b. Corrective Action Planned: The Water Works and Gas Board of the City of Red Bay will ensure payments under reimbursable grants are made prior to reimbursement requests. c. Anticipated Completion Date: Immediately
View Audit 304092
Finding 393834 (2022-005)
Significant Deficiency 2022
Heading Home
NM
Matching / Level of Effort / Earmarking Subrecipient Monitoring HUD Housing Programs
View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding and is currently developing controls to ensure compliance with all grant matching requirements. The new controls will address a thorough review of each grant agreement, documentation of ...
View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding and is currently developing controls to ensure compliance with all grant matching requirements. The new controls will address a thorough review of each grant agreement, documentation of matching funds contributed by the organization, including cash contributions, in-kind donations, and volunteer hours, and the method of tracking match progress by either spreadsheet and/or within the accounting system. An appropriate individual will be assigned the responsibility for monitoring compliance and the internal controls over matching compliance including document retention and recordkeeping. Management anticipates the above corrective action plan to be fully implemented by June 30, 2024. Personnel responsible for ensuring implementation include Connie Chavez, Chief Executive Officer, Debbie Brickman, Chief Financial Officer, and Armando Sanchez, contract accountants team lead.
View Audit 304033
Finding 393745 (2022-001)
Material Weakness 2022
Capital Area Community Action Agency, INC
FL
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.403
Capital Area Community Action Agency's use of the Payroll Protection Program loan forgiveness resulted in unearned revenue from grantor. Capital Area Community Action Agency will pursue working with the Office of Head Start regarding use of those funds within the project period.
Capital Area Community Action Agency's use of the Payroll Protection Program loan forgiveness resulted in unearned revenue from grantor. Capital Area Community Action Agency will pursue working with the Office of Head Start regarding use of those funds within the project period.
View Audit 303913
Finding 393728 (2022-001)
Material Weakness 2022
Eastern Gateway Community College
OH
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Finding Number: 2022-001 Planned Corrective Action: This finding was expected, as it is a continuation of the same finding as the prior year in 2021. The 2022 year was already well underway before the issue was initially identified following the 2021 year. EGCC has determined the root cause of the...
Finding Number: 2022-001 Planned Corrective Action: This finding was expected, as it is a continuation of the same finding as the prior year in 2021. The 2022 year was already well underway before the issue was initially identified following the 2021 year. EGCC has determined the root cause of the issue. For unknown reasons, and without directive to do so, EGCC’s previous Registrar (who is no longer employed by EGCC) stopped producing enrollment updates for NSLDS. Our current Registrar is working with The National Clearinghouse to update historical records for students who previously attended or are currently attending EGCC. As of June 2023, records up to and including the Fall 2021 semester have been updated, and updates for the Spring 2022 semester are in progress. EGCC expects to be current with enrollment updating by August 2023. Anticipated Completion Date: 08/31/2023 Responsible Contact Person: Ken Rupert – Registrar
View Audit 303902
Wilcox County, Georgia
GA
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.318 § 200.319 § 200.326 § 200.327
The County has identified federal grants subject to the Uniform Guidance and will develop written policies and procedures which include the relevant provisions required by 2 CFR § 200.318 through 2 CFR § 200.326 Contract provisions.
The County has identified federal grants subject to the Uniform Guidance and will develop written policies and procedures which include the relevant provisions required by 2 CFR § 200.318 through 2 CFR § 200.326 Contract provisions.
View Audit 303750
Wilcox County, Georgia
GA
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.318
The County will develop written standards of conduct in that satisfy the requirements of 2 CFR § 200.318(c)(1).
The County will develop written standards of conduct in that satisfy the requirements of 2 CFR § 200.318(c)(1).
View Audit 303750
Wilcox County, Georgia
GA
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.302
The County has identified federal grants subject to the Uniform Guidance and will develop written procedures for determining the allowability of costs in accordance with 2 CFR 200, Subpart E—Cost Principles and the terms and conditions of the Federal award.
The County has identified federal grants subject to the Uniform Guidance and will develop written procedures for determining the allowability of costs in accordance with 2 CFR 200, Subpart E—Cost Principles and the terms and conditions of the Federal award.
View Audit 303750
Finding 393571 (2022-002)
Material Weakness 2022
Johnson County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303
FINDING 2022-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness, other matters. 2022 Q4 P&E report failed to include a $1,500,000 expenditure. Recommendation is that management of County design and implement a proper sy...
FINDING 2022-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness, other matters. 2022 Q4 P&E report failed to include a $1,500,000 expenditure. Recommendation is that management of County design and implement a proper system of internal control including policies and procedures to ensure that the County provides Treasury with complete and accurate information for the P&E report. Contact Person Responsible for Corrective Action: Adam Gadberry Contact Phone Number and Email Address: 317.346.4392 agadberry@co.johnson.in.us Views of Responsible Officials: “We concur with the finding.” Description of Corrective Action Plan: The $1,500,000 expenditure for road repairs was one of two tranches for road repairs. The first tranche was in the proper location of -122 while the second tranche was placed in location -201 and as a result the expenditure was inadvertently missed. The County became aware of the issue and included this expenditure on the subsequent P&E Report for Q2. Moving forward as programs are added, the location of those funds should be in location -122. When they must be in a different location, access will be given to the Board of Commissioners Executive/Administrative Assistant to track expenditures. Anticipated Completion Date: June 30, 2024
View Audit 303741
Finding 393471 (2022-018)
Significant Deficiency 2022
Kentucky State University
KY
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.334
The University concurs with the finding. The SNAP-Ed office experienced significant staff turnover during fiscal year 2022, and records could not be located. The University has established workflows and policies to ensure compliance and documentation currently and in the future.
The University concurs with the finding. The SNAP-Ed office experienced significant staff turnover during fiscal year 2022, and records could not be located. The University has established workflows and policies to ensure compliance and documentation currently and in the future.
View Audit 303680
Finding 393470 (2022-017)
Material Weakness 2022
Kentucky State University
KY
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.475
The University concurs with the finding. The SNAP-Ed office experienced significant staff turnover during fiscal year 2022, and records could not be located. The University has established workflows and policies to ensure compliance and documentation currently and in the future.
The University concurs with the finding. The SNAP-Ed office experienced significant staff turnover during fiscal year 2022, and records could not be located. The University has established workflows and policies to ensure compliance and documentation currently and in the future.
View Audit 303680 Questioned Costs: $1
Finding 393469 (2022-016)
Significant Deficiency 2022
Kentucky State University
KY
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.302
The University concurs with the finding. As a result of this finding, the University created a new fund code within their general ledger chart of accounts for the purpose of classifying these funds as federal funds. The University performed the appropriate reclassifying journal entries within their ...
The University concurs with the finding. As a result of this finding, the University created a new fund code within their general ledger chart of accounts for the purpose of classifying these funds as federal funds. The University performed the appropriate reclassifying journal entries within their general ledger utilizing the newly created fund code to recognize the $138,700 as federal revenue and expenditures.
View Audit 303680
Finding 393468 (2022-015)
Significant Deficiency 2022
Kentucky State University
KY
Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking § 200.334
The University concurs with the finding and has taken proactive measures to ensure compliance. Specifically, the University has established a digital folder dedicated to maintaining all records pertaining to HEERF funding and lost revenue calculations.
The University concurs with the finding and has taken proactive measures to ensure compliance. Specifically, the University has established a digital folder dedicated to maintaining all records pertaining to HEERF funding and lost revenue calculations.
View Audit 303680
Finding 393466 (2022-013)
Significant Deficiency 2022
Kentucky State University
KY
Student Financial Aid Matching / Level of Effort / Earmarking
The University concurs with the finding. The University is currently utilizing the Banner Optimization to develop a message alert within the Student Portal (Wired) when a loan disbursement is made. This will be fully functional in fiscal year 2025.
The University concurs with the finding. The University is currently utilizing the Banner Optimization to develop a message alert within the Student Portal (Wired) when a loan disbursement is made. This will be fully functional in fiscal year 2025.
View Audit 303680
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