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Corrective Action Plans

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Finding 8450 (2021-002)
Material Weakness 2021
Veterans Transition Center of California
CA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303
In response to finding number 2021-SA2, management agrees with the finding and will design, implement, and maintain internal controls over all direct and material compliance areas (other than eligibility). Additionally, management will ensure that the Organization’s internal controls comply with the...
In response to finding number 2021-SA2, management agrees with the finding and will design, implement, and maintain internal controls over all direct and material compliance areas (other than eligibility). Additionally, management will ensure that the Organization’s internal controls comply with the Comptroller General of the United States’s “Standards for Internal Control in the Federal Government” or COSO’s “Internal Control Integrated Framework”.
View Audit 11397 Questioned Costs: $1
Finding 8248 (2021-007)
Material Weakness 2021
Round Valley Indian Tribes
CA
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303
The Tribes will ensure compliance with future program allowable costs and allowable activities requirements, such as documentation review and enhanced controls to ensure accurate recognition of expenditures.
The Tribes will ensure compliance with future program allowable costs and allowable activities requirements, such as documentation review and enhanced controls to ensure accurate recognition of expenditures.
View Audit 10880 Questioned Costs: $1
Finding 8247 (2021-006)
Material Weakness 2021
Round Valley Indian Tribes
CA
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303
The Tribes will ensure compliance with future reporting requirements, such as review and enhancement of reporting procedures, personnel training, and monitoring and oversight by management.
The Tribes will ensure compliance with future reporting requirements, such as review and enhancement of reporting procedures, personnel training, and monitoring and oversight by management.
View Audit 10880
Finding 8246 (2021-005)
Material Weakness 2021
Round Valley Indian Tribes
CA
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
The Tribes commit to a comprehensive corrective action plan, including a thorough review of document processes, implementing additional controls for disbursement transactions, ensuring proper documentation review in the future, enhancing controls over the timing of expenditure recognition, and provi...
The Tribes commit to a comprehensive corrective action plan, including a thorough review of document processes, implementing additional controls for disbursement transactions, ensuring proper documentation review in the future, enhancing controls over the timing of expenditure recognition, and providing additional training to personnel involved in disbursement processes.
View Audit 10880
Finding 7717 (2021-001)
Material Weakness 2021
Breathitt County Fiscal Court
KY
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
County Judge/Executive’s Response: The Breathitt County Fiscal Court has hired a new County Treasurer since the completion of the 2021 audit who will ensure stronger internal controls are maintained in her official capacity and will be working with additional staff members, such as the Finance Offic...
County Judge/Executive’s Response: The Breathitt County Fiscal Court has hired a new County Treasurer since the completion of the 2021 audit who will ensure stronger internal controls are maintained in her official capacity and will be working with additional staff members, such as the Finance Officer and Occupational Tax Administrator, to segregate duties in a more controlled method. The newly hired County Treasurer will work to resolve the following issues by the end of the calendar year in the following manner. Failure to perform accurate reconciliations - the new Treasurer has already begun to perform accurate reconciliations at the end of each month. Tax obligations not paid timely - the new Treasurer has already implemented a system for paying obligations by the deadline. Failure to maintain accounting records - the Former Treasurer began the process of reporting & record maintenance for the Justice Center Corporation Fund and the new Treasurer is continuing with this reporting method. This was implemented at the end of 2022. Failure to prepare financial statements timely - the new Treasurer will complete the annual statement in accordance with KRS 68.020 in a timely manner. Failure to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA) - the new Treasurer will complete SEFA's accurately. Disbursements issues: o Segregation of duties is currently being reviewed and the new Treasurer is establishing a process for review and approval of disbursements that will allow for stronger internal controls. New system will be in place by the end of the calendar year. The Breathitt County Fiscal Court has also begun utilizing [software name redacted] as the primary accounting software which will allow for more consistent tracking of purchase orders and permit better tracking of obligated expenses. Supporting documentation will be kept for all transactions, including credit card transactions. Invoices will be paid in a timely manner - great strides have already been made in this area with the hiring of the new Treasurer but will continue to improve during the remainder of the calendar year 2023. The Breathitt County Fiscal Court adopted the KY Model Procurement code in August 2023. With the hiring of a new Applicant Agent in January 2023 and a new Treasurer in July 2023 proper bid documentation is already being maintained and procurement policies are being followed. An encumbrance list will be maintained by the new Treasurer. Payroll issues: o Annual pay rate lists will be maintained & approved at the first regular meeting of the Breathitt County Fiscal Court each January. New County Treasurer will ensure that payments moving forward do not exceed statutory maximums. All lump sum payments made to employees will be issued using W2's, moving forward, beginning in November 2023.
View Audit 10097
Finding 7168 (2021-001)
Material Weakness 2021
Commonwealth of Puerto Rico - Department of the Family
PR
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.327 § 200.328
A Financial System Enterprise Resource Planning (ERP) has been selected for implementation which will connect financial processes between the Puerto Rico Treasury Department and ADSEF fo facilitate the compliance with the required time frame. The training started on January 2023, and will continue u...
A Financial System Enterprise Resource Planning (ERP) has been selected for implementation which will connect financial processes between the Puerto Rico Treasury Department and ADSEF fo facilitate the compliance with the required time frame. The training started on January 2023, and will continue until implementation in 2024. (ERP SYSTEM) Achieve the centralization of the fiscal and accounting systems of the agencies, instrumentalities, and public corporations to facilitate access to financial information for the Government of Puerto Rico. The ERP will lead the government to prepare and publish audited financial statements in a timely manner, and therefore, ensure that PR has access to financial markets again. During these sessions of work ADSEF has participated in several trainings with new and updated information. Centralize Government financial systems Integrate finance, buy, human capital management and payroll modules into a single platform.
View Audit 9287
Finding 6220 (2021-006)
Material Weakness 2021
District of Columbia Housing Authority
MD
HUD Housing Programs Material Weakness Reporting
Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken/planned in response to finding: ...
Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken/planned in response to finding: HCVP continues to transmit all 50058 transactions to PIC on a weekly basis and review PIC error reports for corrections needed. Any identified errors are assigned to specific staff for correction within 5 business days. The PIC coordinator will confirm corrections are submitted and accepted in PIC. A monthly report will be provided to the Senior VP summarizing the number of transmissions, errors, and status of corrections. Name of the contact person responsible for corrective action: Khaliah Payne Planned completion date for corrective action plan: Ongoing until all PIC errors are addressed/resolved as needed.
View Audit 8175
Finding 6210 (2021-005)
Material Weakness 2021
District of Columbia Housing Authority
MD
HUD Housing Programs Material Weakness Reporting
Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken/planned in response to finding: ...
Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken/planned in response to finding: HCVP continues to transmit all 50058 transactions to PIC on a weekly basis and review PIC error reports for corrections needed. Any identified errors are assigned to specific staff for correction within 5 business days. The PIC coordinator will confirm corrections are submitted and accepted in PIC. A monthly report will be provided to the Senior VP summarizing the number of transmissions, errors, and status of corrections. Name of the contact person responsible for corrective action: Khaliah Payne Planned completion date for corrective action plan: Ongoing until all PIC errors are addressed/resolved as needed.
View Audit 8175
Finding 6205 (2021-003)
Material Weakness 2021
Frederick Health Inc.
NJ
Internal Control / Segregation of Duties Cash Management Material Weakness
Current Year Audit Findings Corrective Action Plan For the Year Ended June 30, 2021 Finding 2021-003 Internal control deficiency over review of report submission Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Ad...
Current Year Audit Findings Corrective Action Plan For the Year Ended June 30, 2021 Finding 2021-003 Internal control deficiency over review of report submission Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498 COVID-19 - HRSA COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distributions Award Period of Performance: January 1, 2020 – June 30, 2021 Planned corrective action: Management will analyze the amounts submitted in the reports and compare to the applicable terms and conditions of this grant. As part of this review, management will assess whether any internal control gaps exist and will also confirm the completeness and accuracy of the data being submitted. Projected completion date: 02/29/2024
View Audit 8165
Finding 6204 (2021-002)
Material Weakness 2021
Frederick Health Inc.
NJ
Reporting Cash Management Material Weakness
Current Year Audit Findings Corrective Action Plan For the Year Ended June 30, 2021 Finding 2021-002 Timely Preparation of Schedule of Expenditures of Federal Awards Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Service...
Current Year Audit Findings Corrective Action Plan For the Year Ended June 30, 2021 Finding 2021-002 Timely Preparation of Schedule of Expenditures of Federal Awards Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461 COVID-19 - HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Award Period of Performance: February 4, 2020 – April 5, 2022 Planned corrective action: Management analyzed the amounts submitted for reimbursement and compared to the applicable terms and conditions of this grant. As part of this review, management assessed whether any internal control gaps existed and confirmed the completeness and accuracy of reimbursement claims that were flagged within its patient accounting system. Refunds were issued in the amount of $212,481.35 for accounts that were identified to have insurance as the result of this review. Projected completion date: This review was completed on 3/23/23.
View Audit 8165
Finding 6203 (2021-001)
Material Weakness 2021
Frederick Health Inc.
NJ
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management
Current Year Audit Findings Corrective Action Plan For the Year Ended June 30, 2021 Finding 2021-001 Internal control deficiency over review of claims prior to submission Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Ser...
Current Year Audit Findings Corrective Action Plan For the Year Ended June 30, 2021 Finding 2021-001 Internal control deficiency over review of claims prior to submission Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461 COVID-19 - HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Award Period of Performance: February 4, 2020 – April 5, 2022 Planned corrective action: Management analyzed the amounts submitted for reimbursement and compared to the applicable terms and conditions of this grant. As part of this review, management assessed whether any internal control gaps existed and confirmed the completeness and accuracy of reimbursement claims that were flagged within its patient accounting system. Refunds were issued in the amount of $212,481.35 for accounts that were identified to have insurance as the result of this review. Projected completion date: This review was completed on 3/23/23.
View Audit 8165
Finding 6165 (2021-006)
Material Weakness 2021
Clayton County Community Services Authority, Inc.
GA
Matching / Level of Effort / Earmarking
Management Response to Audit Comment # 2021-006 THE AUTHORITY SHOULD ESTABLISH POLICIES AND PROCEDURES FOR OBTAINING, RECORDING, AND REPORTING NON-FEDERAL MATCH Federal Assistance Listing # 93.600 Responsible Person: G. Keith Williams Anticipated Completion Date: December 31, 2023 Corrective Action:...
Management Response to Audit Comment # 2021-006 THE AUTHORITY SHOULD ESTABLISH POLICIES AND PROCEDURES FOR OBTAINING, RECORDING, AND REPORTING NON-FEDERAL MATCH Federal Assistance Listing # 93.600 Responsible Person: G. Keith Williams Anticipated Completion Date: December 31, 2023 Corrective Action: The management of Clayton County Community Services Authority, Inc. has reviewed the above referenced finding. The agency has always utilized the Georgia Pre-K reimbursement it receives during the fiscal year as the matching component for Head Start. The total reimbursement for the reporting period was $814,374. While this amount was not recorded in the general ledger as matching, all matching expenditures were recorded in all the SF425 that were submitted to the funding agency. The agency has all the proper documentation for further review related to Non-Federal Share Matching. The agency has all documentation related to this reimbursement as well as prior audit periods where this amount has been utilized and accepted as the matching component. The agency will move forward with the development of providing proper oversight and governance of tracking and reporting non-federal match.
View Audit 8079
Finding 5762 (2021-001)
Significant Deficiency 2021
Stebbins Community Association
AK
Subrecipient Monitoring Reporting Significant Deficiency
Finding 2021-001 Significant Deficiency in Internal Control over Compliance, Noncompliance-Reporting Type of Finding: Significant Deficiency/Noncompliance Name of Contact: George Flynn Corrective Action Plan: Stebbins Community Association will strive to ensure that the future audits will be com...
Finding 2021-001 Significant Deficiency in Internal Control over Compliance, Noncompliance-Reporting Type of Finding: Significant Deficiency/Noncompliance Name of Contact: George Flynn Corrective Action Plan: Stebbins Community Association will strive to ensure that the future audits will be completed in time to file the form SD-SCA within the required nine months. We will schedule future audits to work with an accounting firm to occur within 100 days after fiscal year. Proposed Completion Date: December 4, 2023.
View Audit 7846
Finding 5453 (2021-004)
Material Weakness 2021
Porter County
IN
Equipment & Real Property Management Subrecipient Monitoring Matching / Level of Effort / Earmarking
FINDING 2021-004 Contact Person Responsible for Corrective Action: Porter County Auditor Contact Phone Number: 219-465-3445 Views of Responsible Official: County concurs with audit finding Description of Corrective Action Plan: County will review all capital assets that were federally funded to ensu...
FINDING 2021-004 Contact Person Responsible for Corrective Action: Porter County Auditor Contact Phone Number: 219-465-3445 Views of Responsible Official: County concurs with audit finding Description of Corrective Action Plan: County will review all capital assets that were federally funded to ensure they are properly categorized in our capital asset management procedures. Anticipated Completion Date: 12/1/2023
View Audit 7231
Finding 4302 (2021-005)
Significant Deficiency 2021
Charleston County Housing and Redevelopment Authority
SC
Allowable Costs / Cost Principles HUD Housing Programs 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, 2024
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, 2024
View Audit 6651
Finding 4251 (2021-002)
Material Weakness 2021
City of Turlock
CA
Questioned Costs Cash Management Procurement, Suspension & Debarment
• Name(s) of the contact person: Isaac Moreno, Finance Director • Corrective Action Plan: As part of the drawdown process the City has developed a drawdown cover sheet that lists the draws by each respective Federal Award Identification Number and supporting documentation for the drawdown. Subseq...
• Name(s) of the contact person: Isaac Moreno, Finance Director • Corrective Action Plan: As part of the drawdown process the City has developed a drawdown cover sheet that lists the draws by each respective Federal Award Identification Number and supporting documentation for the drawdown. Subsequent to review performed by the Transit Manager and the Principal Accountant, the cover sheet will require a signature of each approving the draw and providing proof of review. • Anticipated Completion Date: 6/30/2024
View Audit 6555 Questioned Costs: $1
Finding 4193 (2021-002)
Material Weakness 2021
Cincinnati USA Regional Chamber
OH
Reporting Matching / Level of Effort / Earmarking
Condition: According to the Code of Federal Regulations, non-federal entities that expend more than $750,000 or more during the non-federal entity's fiscal year in federal awards must have a single or program-specific audit conducted for that year in accordance with Part 200 Subpart F. The Chamber d...
Condition: According to the Code of Federal Regulations, non-federal entities that expend more than $750,000 or more during the non-federal entity's fiscal year in federal awards must have a single or program-specific audit conducted for that year in accordance with Part 200 Subpart F. The Chamber did not have a single or program-specific audit performed for the year ended December 31, 2021. Planned Corrective Action: Like many organizations who partnered with government entities for the first time during COVID, the Chamber had not previously received or expended more than $750,000 in federal awards in any given year and, therefore, did not recognize the need for a Single Audit. However, in January 2023, the Chamber's new controller identified the necessity of a Single Audit and promptly contacted the funder, the City of CIncinnati, to request a program -specific audit in lieu of a Single Audit. To ensure the appropriateness of this request, the City of Cincinnati communicated with the US Treasury via email, their sole available form of contact. Though there has been consistent follow-up by the Chamber with the City on a monthly bais, no response has been received from the US Treasury to date. Given the prolonged period between the initial discovery and the request to the US Treasury, the Chamber had a Single Audit performed. We are committed to addressing this issue promptly and in full compliance with all necessary regulations.
View Audit 6505
Finding 2829 (2021-005)
Material Weakness 2021
U.s. Civilian Research and Development Foundation
VA
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Reporting § 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. • Determine impacts in all applicable time periods. • Implement correction(s) and communicate with impacted stakeholders.
View Audit 4768
Finding 2461 (2021-004)
Significant Deficiency 2021
Community Action Program Committee, Inc.
FL
Matching / Level of Effort / Earmarking
The Committee will continue to address enrollment to comply with our earmarking requirements and will request waivers if necessary.
The Committee will continue to address enrollment to comply with our earmarking requirements and will request waivers if necessary.
View Audit 4236
Finding 2458 (2021-001)
Significant Deficiency 2021
Community Action Program Committee, Inc.
FL
Matching / Level of Effort / Earmarking
The Committee will continue to seek nonfederal funding to comply with our match requirements and will request waivers if necessary.
The Committee will continue to seek nonfederal funding to comply with our match requirements and will request waivers if necessary.
View Audit 4236
Finding 2374 (2020-013)
Material Weakness 2021
Concordia College
NY
Questioned Costs Student Financial Aid Eligibility
Management’s Response: Concordia College ceased academic operations in August 2021 and is in the process of winding down its operations and completing its remaining compliance requirements. Subsequent to the announcement of the closure of the College and following the ceasing of academic operations...
Management’s Response: Concordia College ceased academic operations in August 2021 and is in the process of winding down its operations and completing its remaining compliance requirements. Subsequent to the announcement of the closure of the College and following the ceasing of academic operations, virtually all employees left their employ with the College. The significant turnover in personnel, transition to outside consultants, and preparing proper teach out and transition plans for remaining students was a much larger focus than compliance requirements, which led to additional time lapsing between the prior year when findings were discovered to the current report being sent out. Additionally, due to the shutdown of Banner and the time taken to complete the audit, it is difficult for the College to obtain historical student and financial information pertaining to the period under audit.
View Audit 4064 Questioned Costs: $1
Finding 2373 (2020-012)
Material Weakness 2021
Concordia College
NY
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Management’s Response: Concordia College ceased academic operations in August 2021 and is in the process of winding down its operations and completing its remaining compliance requirements. Subsequent to the announcement of the closure of the College and following the ceasing of academic operations...
Management’s Response: Concordia College ceased academic operations in August 2021 and is in the process of winding down its operations and completing its remaining compliance requirements. Subsequent to the announcement of the closure of the College and following the ceasing of academic operations, virtually all employees left their employ with the College. The significant turnover in personnel, transition to outside consultants, and preparing proper teach out and transition plans for remaining students was a much larger focus than compliance requirements, which led to additional time lapsing between the prior year when findings were discovered to the current report being sent out. Additionally, due to the shutdown of Banner and the time taken to complete the audit, it is difficult for the College to obtain historical student and financial information pertaining to the period under audit.
View Audit 4064
Finding 2372 (2020-011)
Material Weakness 2021
Concordia College
NY
Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions
Management’s Response: Concordia College ceased academic operations in August 2021 and is in the process of winding down its operations and completing its remaining compliance requirements. Subsequent to the announcement of the closure of the College and following the ceasing of academic operations...
Management’s Response: Concordia College ceased academic operations in August 2021 and is in the process of winding down its operations and completing its remaining compliance requirements. Subsequent to the announcement of the closure of the College and following the ceasing of academic operations, virtually all employees left their employ with the College. The significant turnover in personnel, transition to outside consultants, and preparing proper teach out and transition plans for remaining students was a much larger focus than compliance requirements, which led to additional time lapsing between the prior year when findings were discovered to the current report being sent out. Due to the College’s closure, there was no one remaining at the College with access to COD in order to gain access to the necessary information needed to complete the reconciliations.
View Audit 4064
Finding 2371 (2020-010)
Material Weakness 2021
Concordia College
NY
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Management’s Response: Concordia College ceased academic operations in August 2021 and is in the process of winding down its operations and completing its remaining compliance requirements. Subsequent to the announcement of the closure of the College and following the ceasing of academic operations...
Management’s Response: Concordia College ceased academic operations in August 2021 and is in the process of winding down its operations and completing its remaining compliance requirements. Subsequent to the announcement of the closure of the College and following the ceasing of academic operations, virtually all employees left their employ with the College. The significant turnover in personnel, transition to outside consultants, and preparing proper teach out and transition plans for remaining students was a much larger focus than compliance requirements, which led to additional time lapsing between the prior year when findings were discovered to the current report being sent out. Additionally, due to the shutdown of Banner and the time taken to complete the audit, it is difficult for the College to obtain historical student financial information pertaining to the period under audit.
View Audit 4064
Finding 2370 (2020-009)
Significant Deficiency 2021
Concordia College
NY
Matching / Level of Effort / Earmarking Special Tests & Provisions
Management’s Response: Concordia College ceased academic operations in August 2021 and is in the process of winding down its operations and completing its remaining compliance requirements. Subsequent to the announcement of the closure of the College and following the ceasing of academic operations...
Management’s Response: Concordia College ceased academic operations in August 2021 and is in the process of winding down its operations and completing its remaining compliance requirements. Subsequent to the announcement of the closure of the College and following the ceasing of academic operations, virtually all employees left their employ with the College. The significant turnover in personnel, transition to outside consultants, and preparing proper teach out and transition plans for remaining students was a much larger focus than compliance requirements, which led to additional time lapsing between the prior year when findings were discovered to the current report being sent out. Additionally, due to the shutdown of Banner and the time taken to complete the audit, it is difficult for the College to obtain historical student and financial information pertaining to the period under audit.
View Audit 4064
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