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Corrective Action Plans

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Finding 1752 (2022-003)
Material Weakness 2022
Arkansas Baptist College
AR
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Management concurs with this finding. Management will continue to train in Financial Aid and Business office.
Management concurs with this finding. Management will continue to train in Financial Aid and Business office.
View Audit 3046
Finding 1750 (2022-002)
Material Weakness 2022
Arkansas Baptist College
AR
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Management will make every effort to accurately complete R2T4 and return funds to COD as appropriate and in a timely manner. Management will use COD software to correctly calculate R2T4.
Management will make every effort to accurately complete R2T4 and return funds to COD as appropriate and in a timely manner. Management will use COD software to correctly calculate R2T4.
View Audit 3046 Questioned Costs: $1
Finding 1558 (2022-008)
Significant Deficiency 2022
Sangamon County, Illinois
IL
Eligibility Internal Control / Segregation of Duties Significant Deficiency § 200.303
Action taken in response to finding: County department personnel changes have been implemented which address this deficiency. New department personnel have been properly trained by County Auditor staff as well as State grantor personnel to ensure correct grant reporting. Department supervising staff...
Action taken in response to finding: County department personnel changes have been implemented which address this deficiency. New department personnel have been properly trained by County Auditor staff as well as State grantor personnel to ensure correct grant reporting. Department supervising staff will monitor grant reporting documentation. All manual adjusting entries will be requested through the County Auditor’s office to ensure proper supporting documentation is provided. Name(s) of the contact person(s) responsible for corrective action: Dave MacDonna, Community Resources Director. Eric Black, Chief Deputy Auditor. Planned completion date for corrective action plan: October 2, 2023
View Audit 2802
Finding 1557 (2022-007)
Material Weakness 2022
Sangamon County, Illinois
IL
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303
Action taken in response to finding: County department personnel changes have been implemented which address this deficiency. New department personnel have been properly trained by County Auditor staff as well as State grantor personnel to ensure correct grant reporting. Department supervising staff...
Action taken in response to finding: County department personnel changes have been implemented which address this deficiency. New department personnel have been properly trained by County Auditor staff as well as State grantor personnel to ensure correct grant reporting. Department supervising staff will monitor grant reporting documentation. All manual adjusting entries will be requested through the County Auditor’s office to ensure proper supporting documentation is provided. Name(s) of the contact person(s) responsible for corrective action: Dave MacDonna, Community Resources Director. Eric Black, Chief Deputy Auditor. Planned completion date for corrective action plan: October 2, 2023
View Audit 2802
Finding 1519 (2022-002)
Significant Deficiency 2022
State of Iowa
IA
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking
The Department will review allocable rates during the time frame to determine if corrective disbursement entries are need to their respective program codes. The Department will begin the process in October 2023. The Department will also revise, and update policies and procedures related to allocabl...
The Department will review allocable rates during the time frame to determine if corrective disbursement entries are need to their respective program codes. The Department will begin the process in October 2023. The Department will also revise, and update policies and procedures related to allocable costs based on time entries.
View Audit 2795
Finding 1514 (2022-001)
Significant Deficiency 2022
State of Iowa
IA
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Reporting
The Department has implemented a payroll policy and procedure, that requires staff to enter a work reporting code for time worked and addresses timelines in which correcting entries must be completed. The Department will review all pay periods during the time frame to determine if corrective disburs...
The Department has implemented a payroll policy and procedure, that requires staff to enter a work reporting code for time worked and addresses timelines in which correcting entries must be completed. The Department will review all pay periods during the time frame to determine if corrective disbursement entries need to be made to properly allocate actual time reported to their respective program codes. The Department will begin the process in October 2023.
View Audit 2795
Finding 1486 (2022-005)
Material Weakness 2022
Coshocton County
OH
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403
The AOS team has already contacted CCJFS. They are aware of the issue and will take the necessary steps to avoid making this mistake in the future. The Auditor’s office will closely monitor the reporting and coding of expenditures against grant resources.
The AOS team has already contacted CCJFS. They are aware of the issue and will take the necessary steps to avoid making this mistake in the future. The Auditor’s office will closely monitor the reporting and coding of expenditures against grant resources.
View Audit 2756 Questioned Costs: $1
Finding 1358 (2022-002)
Material Weakness 2022
Goddard College Corporation
VT
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
Finding: 2022-002 Enrollment Reporting Person Responsible for Corrective Action: Registrar Corrective Action Plan: The registrar reports enrollment via the National Student Clearinghouse (NSLC). During the period under review there was a technical issue in the submission of the files to the clearing...
Finding: 2022-002 Enrollment Reporting Person Responsible for Corrective Action: Registrar Corrective Action Plan: The registrar reports enrollment via the National Student Clearinghouse (NSLC). During the period under review there was a technical issue in the submission of the files to the clearinghouse. Goddard’s information technology team created a new submission file format and once that was completed the files were uploaded to the clearinghouse. The registrar will continue to monitor email submission statuses and the information technology team will assist in the event of technical issues. Goddard College is implementing a new student information system that is configured to the clearinghouse enrollment reporting & degree verify standards. The college will be better able to remain compliant and will reduce the chances of technical errors. Additionally, as NSLC makes changes in reporting, the college will also be able to easily make adjustments in the new system. Anticipated Completion Date: Complete
View Audit 2545
Finding 1277 (2022-001)
Significant Deficiency 2022
Memorial Hospital at Gulfport
MS
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency § 200.303 § 200.430
Management's Action Plan: Kevin Holland, Vice-President-Stone County and Operations will oversee the supervisory review and approval of timesheets for the next few pay cycles to ensure management is reviewing 100% of the records. He will also work to ensure none of them are being missed through spec...
Management's Action Plan: Kevin Holland, Vice-President-Stone County and Operations will oversee the supervisory review and approval of timesheets for the next few pay cycles to ensure management is reviewing 100% of the records. He will also work to ensure none of them are being missed through special circumstances as has happended in the past in order to achieve and sustain 100% compliance. Name of Person Responsible for the Plan: Kevin Holland, Vice-President Stone County & Operations. Anticipated Completion Date of the Plan: 3 payroll cycles spanning six weeks. Approximately mid-December 2023 for completion.
View Audit 2411
Finding 1195 (2022-003)
Material Weakness 2022
Latin American Association, Inc.
GA
Matching / Level of Effort / Earmarking § 200.303 § 200.306
Grantee Response and Corrective Action Plan: We concur with this finding and have implemented measures to mitigate the repetition of additional occurrences. In July 2023, the Accounting Manager, Grants Manager, and Grants Supervisor attended the 2023 Southern Grants Forum in Nashville, TN. This in...
Grantee Response and Corrective Action Plan: We concur with this finding and have implemented measures to mitigate the repetition of additional occurrences. In July 2023, the Accounting Manager, Grants Manager, and Grants Supervisor attended the 2023 Southern Grants Forum in Nashville, TN. This investment in training assisted these key employees in understanding and implementing procedures to effectively match Federal Grant awards. We have updated our Policy and Procedures Manual to reflect a new policy of matching Federal Grant awards with non-federal funding. The Grants Supervisor reviews all invoices submitted by the Grants Manager to ensure compliance with this new policy.
View Audit 2270
Finding 1186 (2022-002)
Material Weakness 2022
Latin American Association, Inc.
GA
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430
Grantee Response and Corrective Action Plan: We concur with this finding and have implemented measures to mitigate the repetition of additional occurrences. In July 2023, a new policy was implemented that requires employees to record their time as a percentage across all grants in which they work....
Grantee Response and Corrective Action Plan: We concur with this finding and have implemented measures to mitigate the repetition of additional occurrences. In July 2023, a new policy was implemented that requires employees to record their time as a percentage across all grants in which they work. The employee records this allocation at least weekly within a time keeping software system. Employees and supervisors are now required to review and acknowledge payroll allocations across grants by signing weekly timesheets. Timesheets will be retained and used as backup by the Grants Department when invoicing the Grantor for expense reimbursement. In addition, we have updated our Policy and Procedures Manual to reflect this policy.
View Audit 2270
Finding 1143 (2022-002)
Material Weakness 2022
Shalom Health Care Center, Inc.
IN
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties
Shalom Health Care Center, Inc. is reclassifying payroll allocations to better align with the departments and funding sources. Shalom Health Care Center, Inc. is working with the payroll company to match the allocations in the payroll system to better identify cost allocation of payroll and funding ...
Shalom Health Care Center, Inc. is reclassifying payroll allocations to better align with the departments and funding sources. Shalom Health Care Center, Inc. is working with the payroll company to match the allocations in the payroll system to better identify cost allocation of payroll and funding source.
View Audit 2190
Finding 1126 (2022-001)
Significant Deficiency 2022
Horizon House, Inc.
PA
Reporting Subrecipient Monitoring Significant Deficiency § 200.303 § 200.403
Information on Federal Program(s) - Department of Health and Human Services, Assistance Listing Number 93.498 COVID-19 - Provider Relief Fund and American Rescue Plan Rural Distribution, Schedule of Expenditures of Federal Awards Reporting Periods 2 and 3, Agency Fiscal Year-Ended June 30, 2022. M...
Information on Federal Program(s) - Department of Health and Human Services, Assistance Listing Number 93.498 COVID-19 - Provider Relief Fund and American Rescue Plan Rural Distribution, Schedule of Expenditures of Federal Awards Reporting Periods 2 and 3, Agency Fiscal Year-Ended June 30, 2022. Management’s Corrective Action Plan In response to the deficiency identified, the Agency will modify its existing internal control protocols in the following ways: • Develop emergency internal control protocols to be implemented during emergency situations whereby all items recoded by accounting staff are reviewed and signed off by the Controller or Director of Finance to ensure appropriate treatment. Train all accounting staff on this expectation. • Ensure adherence of record retention policies and procedures which are consistent with regulatory requirements. • Modify its petty cash protocols to include the review and adequate documentation of all receipts to verify allowability prior to reimbursement. Train all petty cash reviewers on this expectation. Individual Responsible for Corrective Action Plan Auston Johnson Controller 215-386-3838 Anticipated Completion Date: October 31, 2023
View Audit 2149
Finding 995 (2022-003)
Material Weakness 2022
Newfound Area School District
NH
Questioned Costs Matching / Level of Effort / Earmarking
A federal packet has been established with all requirements, including Wage Rate Requirements, to be signed by all contractors. In addition, a binder for certified payrolls will be onsite or wage information is required to be emailed to BA before any invoices are paid.
A federal packet has been established with all requirements, including Wage Rate Requirements, to be signed by all contractors. In addition, a binder for certified payrolls will be onsite or wage information is required to be emailed to BA before any invoices are paid.
View Audit 1892 Questioned Costs: $1
Finding 994 (2022-002)
Material Weakness 2022
Newfound Area School District
NH
Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303 § 200.430
BA has worked with Accountant to ensure all employees complete Time and Effort sheets. These requirements have been reviewed with Building Administrators and all federally paid employees will sign the certifications. BA will review to ensure all employees have completed and will report any missing s...
BA has worked with Accountant to ensure all employees complete Time and Effort sheets. These requirements have been reviewed with Building Administrators and all federally paid employees will sign the certifications. BA will review to ensure all employees have completed and will report any missing signatures with employee’s supervisors.
View Audit 1892 Questioned Costs: $1
Pilgrim Towers, Inc.
CT
HUD Housing Programs Cash Management Reporting
Finding No. 2022-001: Federal Awards Federal Program Information: Assistance Listing Program Title and Number: Flexible Subsidy Loan #14.164 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Entity: NI A Description of Finding: The Flexible Subsidy Loan "Residual Receipts...
Finding No. 2022-001: Federal Awards Federal Program Information: Assistance Listing Program Title and Number: Flexible Subsidy Loan #14.164 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Entity: NI A Description of Finding: The Flexible Subsidy Loan "Residual Receipts note" clause 3(a) cites that the entire principal together with interest is immediately due and payable when the HUD Section 202 mortgage is paid off. The agency appears to be in default as it has not yet established terms or'repayment with HUD. Statement of Concurrence: Pilgrim Towers, Inc. concurs with the audit finding. Corrective Action: Pilgrim Towers, Inc. will be following up with its HUD field representative to determine the next steps for repayment related to the Flexible Subsidy loan. They continue to follow-up with HUD to attempt to receive a response. Name of Contact Person: Pat Thatcher, Executive Director, patthatcherl@gmail.com Projected Completion Date: December 31, 2023
View Audit 1699
Helene Fuld College of Nursing
NY
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
The College agrees with the finding and recommendations. The College uses the updated policy and procedure manual to conduct the enrollment reporting. The Office of Registrar was restructured. Two new Registrar Officials were hired in January 2022 and received training from NSLDS. From February 2022...
The College agrees with the finding and recommendations. The College uses the updated policy and procedure manual to conduct the enrollment reporting. The Office of Registrar was restructured. Two new Registrar Officials were hired in January 2022 and received training from NSLDS. From February 2022 to April 2022 a comprehensive review and update of all students was completed. As of the completion of comprehensive review, the enrollment reporting process has been conducted every thirty days during the first week of the month. In addition to the policies and procedures referenced in last year’s management response, the College has implemented an internal audit to take place every three months to reconcile NSLDS to the Helene Fuld Student record. This process allows the College to identify any discrepancies and update student records timely. The above procedures are now in effect as of January 31, 2022.
View Audit 1636
Helene Fuld College of Nursing
NY
Student Financial Aid Matching / Level of Effort / Earmarking
Since the fall of 2022, when these incidents occurred, the College has worked regularly with BPS, its financial aid consultant, to make sure all awards are compliant and to provide appropriate training to the College’s financial aid staff. The training is continuous and is being done by both BPS an...
Since the fall of 2022, when these incidents occurred, the College has worked regularly with BPS, its financial aid consultant, to make sure all awards are compliant and to provide appropriate training to the College’s financial aid staff. The training is continuous and is being done by both BPS and Ms. Joanna Ojada, who is now the Vice President of Student Services. Last fall, the President centralized all responsibility for financial aid under Ms. Ojada. Ms. Ojada is now responsible for all award compliance. In addition, the College is in the process of purchasing upgraded financial aid modules from Anthology. These modules will automate much of the financial aid processing and reduce the risk of manual error. The College has reached out to the Department of Education to discuss these over awards. The Department has advised the College that the College does not need to return the funds or to open up prior award years. The Department will enforce the loans against the students.
View Audit 1636
Finding 805 (2022-003)
Material Weakness 2022
New York State Sheriffs' Association
NY
Internal Control / Segregation of Duties Cash Management Matching / Level of Effort / Earmarking § 200.303
• Invoices received by NYSSA pertaining to Federal Grants will be given a supervisory designee for review (current procedure) and logged on a spreadsheet prior to being delivered to the Finance Office for processing. [New procedure implemented] • Invoices to be paid will be entered into Quickbooks f...
• Invoices received by NYSSA pertaining to Federal Grants will be given a supervisory designee for review (current procedure) and logged on a spreadsheet prior to being delivered to the Finance Office for processing. [New procedure implemented] • Invoices to be paid will be entered into Quickbooks financial software by the Finance Manager (current procedure). • Checks for payment to grant vendors follow the same procedures and processes as listed
View Audit 1558
Finding 659 (2022-003)
Material Weakness 2022
Indianapolis Housing Agency
IN
Internal Control / Segregation of Duties HUD Housing Programs Allowable Costs / Cost Principles § 200.303
Recommendation: See finding 2022-001. The recommendations noted for achieving appropriate oversight in the finance department apply as key individuals with knowledge of the compliance are considered critical for developing an appropriate control environment for internal controls over compliance. Pl...
Recommendation: See finding 2022-001. The recommendations noted for achieving appropriate oversight in the finance department apply as key individuals with knowledge of the compliance are considered critical for developing an appropriate control environment for internal controls over compliance. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
View Audit 1234
Finding 594 (2022-001)
Significant Deficiency 2022
Hocking.athens.perry Community Action, Inc.
OH
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
Management’s Response The key fiscal point of contact for HAPCAP was on medical leave for a significant portion of time during the work of the audit. This led to delays in the compilation of required reports. Additionally, near the submission deadline, there was a discrepancy in the financials that ...
Management’s Response The key fiscal point of contact for HAPCAP was on medical leave for a significant portion of time during the work of the audit. This led to delays in the compilation of required reports. Additionally, near the submission deadline, there was a discrepancy in the financials that was ultimately resolved, but took time to research and also contributed to the late submission. All items within the audit were accurate. HAPCAP now has multiple staff that have been involved in the process of building audit reports. This will allow for timely audit completion for all future audits. We will also work with our audit firm to begin the work of the audit earlier in the calendar year for the 2023 audit. Contact Person Responsible for Corrective Action: Kelly Hatas, Executive Director Anticipated Completion Date: 10/24/2023 Management’s Response The key fiscal point of contact for HAPCAP was on medical leave for a significant portion of time during the work of the audit. This led to delays in the compilation of required reports. Additionally, near the submission deadline, there was a discrepancy in the financials that was ultimately resolved, but took time to research and also contributed to the late submission. All items within the audit were accurate. Finding 2022-001: Late Filing of Audit Report Management’s Response The key fiscal point of contact for HAPCAP was on medical leave for a significant portion of time during the work of the audit. This led to delays in the compilation of required reports. Additionally, near the submission deadline, there was a discrepancy in the financials that was ultimately resolved, but took time to research and also contributed to the late submission. All items within the audit were accurate. HAPCAP now has multiple staff that have been involved in the process of building audit reports. This will allow for timely audit completion for all future audits. We will also work with our audit firm to begin the work of the audit earlier in the calendar year for the 2023 audit. Contact Person Responsible for Corrective Action: Kelly Hatas, Executive Director Anticipated Completion Date: 10/24/2023
View Audit 1192
Finding 428 (2022-003)
Material Weakness 2022
Puerto Rico Industrial Development Company
PR
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Management is responsible for designing and maintaining internal controls over financial reporting that is sufficient to provide reasonable assurance that management can prepare the financial statement and the Uniform Guidance Audit Report in conformity with US GAAP and federal regulations. Manageme...
Management is responsible for designing and maintaining internal controls over financial reporting that is sufficient to provide reasonable assurance that management can prepare the financial statement and the Uniform Guidance Audit Report in conformity with US GAAP and federal regulations. Management will improve accounting and financial reporting policies and procedures to include the timely issuance of the financial statement and the uniform guidance report.
View Audit 905
Finding 409 (2022-005)
Material Weakness 2022
Pioneercare
MN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: During testing, there were two debt covenants, net worth and the amount of capital expenditures, that w...
Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: During testing, there were two debt covenants, net worth and the amount of capital expenditures, that were not included in the monthly covenant report included in the financial packet for monitoring. There was also no control in place to seek approval prior to reaching the capital expenditure threshold of $100,000. Responsible Individuals: Nathan Johnson, CEO and Dan Stone, CFO Corrective Action Plan: We will update our monthly covenant report to include the net worth calculation and the amount of capital expenditures. We will actively seek lender approval prior to exceeding capital expenditures over $100,000. Anticipated Completion Date: December 31, 2023
View Audit 857
Finding 408 (2022-004)
Significant Deficiency 2022
Pioneercare
MN
Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: There was no formal documented review over the reserve fund reconciliation for the federal program. Re...
Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: There was no formal documented review over the reserve fund reconciliation for the federal program. Responsible Individuals: Nathan Johnson, CEO and Dan Stone, CFO Corrective Action Plan: We have adopted a policy to enhance internal control to ensure the reserve fund reconciliation has a secondary review and approval that is documented. Anticipated Completion Date: August 31, 2023
View Audit 857
Finding 406 (2022-003)
Material Weakness 2022
Pioneercare
MN
Reporting Allowable Costs / Cost Principles Material Weakness § 200.303
Federal Agency Name: U.S. Department of Agriculture Department of Health and Human Services Program Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 COVID‐19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Financial...
Federal Agency Name: U.S. Department of Agriculture Department of Health and Human Services Program Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 COVID‐19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: Eide Bailly LLP prepared our consolidated schedule of expenditures of federal awards (Schedule) and accompanying notes to the Schedule. Responsible Individuals: Nathan Johnson, CEO Corrective Action Plan: Having auditors assist with preparing the consolidated schedule of expenditures of federal awards (Schedule) is not unusual. We will continue to be aware of the financial reporting requirements relating to PioneerCare’s consolidated schedule of expenditures of federal awards and internal control that impact financial reporting. Anticipated Completion Date: Ongoing
View Audit 857
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