Corrective Action Plans

Finding 1177795 (2021-011)

Material Weakness 2021

CA

Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management § 200.305

2021-011 Timely Grant Draws Material Weakness Recommendation: The Housing Authority should adopt written grant draw policies into its financial policies and procedures manual. Financials should be reviewed monthly, and drawdowns made as needed. Action Taken: The Housing Authority agrees with this fi...

2021-011 Timely Grant Draws Material Weakness Recommendation: The Housing Authority should adopt written grant draw policies into its financial policies and procedures manual. Financials should be reviewed monthly, and drawdowns made as needed. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 391158

Finding 1177791 (2021-007)

Material Weakness 2021

St. Croix Chippewa Housing Authority

CA

Eligibility HUD Housing Programs Material Weakness

2021-007 Tenant Eligibility Material Weakness Recommendation: In general, we continue to recommend a review of the re-certification process to determine areas of weakness. Specifically, we recommend the use of a standard checklist in the re-certification process. We further recommend that each re-ce...

2021-007 Tenant Eligibility Material Weakness Recommendation: In general, we continue to recommend a review of the re-certification process to determine areas of weakness. Specifically, we recommend the use of a standard checklist in the re-certification process. We further recommend that each re-certification clerk’s work be routinely audited. We also recommend more standardization in resident files organization of information, and procedures established to make sure all files are maintained adequately in order to be compliant. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report

View Audit 391158

Finding 1177790 (2021-006)

Material Weakness 2021

St. Croix Chippewa Housing Authority

CA

Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties

2021-006 Minutes/Resolutions Material Weakness Recommendation: Written minutes should be prepared for each council meeting along with any approved resolutions/recommendations. The minutes and resolutions should be centrally filed, maintained by the Council’s Secretary, and easily accessible to the a...

2021-006 Minutes/Resolutions Material Weakness Recommendation: Written minutes should be prepared for each council meeting along with any approved resolutions/recommendations. The minutes and resolutions should be centrally filed, maintained by the Council’s Secretary, and easily accessible to the auditor. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 391158

Finding 1177789 (2021-005)

Material Weakness 2021

St. Croix Chippewa Housing Authority

CA

Cash Management Material Weakness

2021-005 Timely Bank Reconciliations Material Weakness Recommendation: Implement currently adopted policies over bank reconciliations. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 391158

Finding 1177788 (2021-004)

Material Weakness 2021

St. Croix Chippewa Housing Authority

CA

Cash Management Material Weakness

2021-004 Cash Management Material Weakness Recommendation: Auditors recommend filing documentation for grant draws along with payment vouchers throughout the year. Action Taken: Documentation for grant draws and expenditures to support the request for funding is vouchered along with wire transaction...

2021-004 Cash Management Material Weakness Recommendation: Auditors recommend filing documentation for grant draws along with payment vouchers throughout the year. Action Taken: Documentation for grant draws and expenditures to support the request for funding is vouchered along with wire transaction documentation that requires the signature of 3 Tribal Council for processing.

View Audit 391158

Finding 1177786 (2021-002)

Material Weakness 2021

St. Croix Chippewa Housing Authority

CA

Procurement, Suspension & Debarment Material Weakness

2021-002 Support for Expenditures Material Weakness Recommendation: Auditor’s recommend the governing board require proper documentation on all types of expenditures and that only members of the board have the authority to sign checks. Action Taken: The Tribal Chairperson has been a designated check...

2021-002 Support for Expenditures Material Weakness Recommendation: Auditor’s recommend the governing board require proper documentation on all types of expenditures and that only members of the board have the authority to sign checks. Action Taken: The Tribal Chairperson has been a designated check signer as well as the St. Croix Tribal Council reviews revenue and expenditures on a monthly basis.

View Audit 391158

Finding 1176174 (2021-003)

Material Weakness 2021

City of Chester

PA

Eligibility Material Weakness Reporting

The City agrees with the finding. Starting in the summer of 2024, procedures were implemented to begin monthly financial statements leading to being prepared for more timely year-end closings. These procedures included expenditure and revenue reports being prepared and reviewed, as well as checklist...

The City agrees with the finding. Starting in the summer of 2024, procedures were implemented to begin monthly financial statements leading to being prepared for more timely year-end closings. These procedures included expenditure and revenue reports being prepared and reviewed, as well as checklists and reconciliations being prepared and reviewed. Retroactive review processes are underway regarding 2022 and 2023 years to be audited.

View Audit 389991

Finding 1168770 (2021-004)

Material Weakness 2021

VALLEY CITY PUBLIC SCHOOL DISTRICT

ND

Material Weakness Reporting School Nutrition Programs

Contact Person Jackie Cordie, Business Manager Corrective Action Plan The District plans to implement the auditor's recommendation. Planned Completion Date for CAP Fiscal year beginning July 1, 2024

View Audit 380881

Finding 1165037 (2021-009)

Material Weakness 2021

Pima Council on Aging

AZ

Material Weakness Reporting Internal Control / Segregation of Duties

Finding Number 2021-009: No Internal Review of SEFA Prior to Submission (Internal Controls), July 1, 2020 through June 30,2021. Statement of Condition: PCOA did not complete an internal review of SEFA prior to submission PCOA personnel responsible for enacting corrective action plan: Jay Huffstutler...

Finding Number 2021-009: No Internal Review of SEFA Prior to Submission (Internal Controls), July 1, 2020 through June 30,2021. Statement of Condition: PCOA did not complete an internal review of SEFA prior to submission PCOA personnel responsible for enacting corrective action plan: Jay Huffstutler, Finance Director, jhuffstutler@pcoa.org The corrective action plan:  PCOA has instituted an internal review and approval process for the Schedule of Expenditures of Federal Awards (SEFA), which now requires sign-off by the Finance Director prior to submission to the auditors.  The third-party accounting firm prepared and reconciled the SEFA in collaboration with internal staff  Technical hires are being made to ensure continued compliance and review capacity during year-end closing. Completion Date: July 31, 2025

View Audit 375125

Finding 1165036 (2021-008)

Material Weakness 2021

Pima Council on Aging

AZ

Material Weakness Reporting Internal Control / Segregation of Duties

Finding Number 2021-008 : Noncompliance with Federal Reporting Requirements (Reporting), July 1, 2020 through June 30,2021. Statement of Condition: PCOA did not comply with Federal Reporting Requirements PCOA personnel responsible for enacting corrective action plan: Jay Huffstutler, Finance Directo...

Finding Number 2021-008 : Noncompliance with Federal Reporting Requirements (Reporting), July 1, 2020 through June 30,2021. Statement of Condition: PCOA did not comply with Federal Reporting Requirements PCOA personnel responsible for enacting corrective action plan: Jay Huffstutler, Finance Director, jhuffstutler@pcoa.org The corrective action plan:  PCOA, with the assistance of DES, has created a grant compliance tracking system.  PCOA has also implemented oversight procedures to ensure all federal reports are submitted accurately and on time.  The Finance Director will assist in structuring these controls around the training program and finance staff.  The Finance Director oversees this process, and their capacity to do so has been strengthened through targeted hiring of experienced finance professionals.

View Audit 375125

Finding 1165030 (2021-002)

Material Weakness 2021

Pima Council on Aging

AZ

Material Weakness Reporting

Finding Number 2021-002: – Late Filing of Uniform Guidance Audit, July 1, 2020 through June 30,2021. Statement of Condition: PCOA did not file the Uniform Guidance Audit before the established deadline PCOA personnel responsible for enacting corrective action plan: Jay Huffstutler, Finance Director,...

Finding Number 2021-002: – Late Filing of Uniform Guidance Audit, July 1, 2020 through June 30,2021. Statement of Condition: PCOA did not file the Uniform Guidance Audit before the established deadline PCOA personnel responsible for enacting corrective action plan: Jay Huffstutler, Finance Director, jhuffstutler@pcoa.org The corrective action plan: Background: Prior to fiscal year 2021, PCOA consistently completed and submitted its Uniform Guidance audits on time. The delay in filing for fiscal year 2020–2021 was primarily due to a change in executive leadership, which significantly impacted internal capacity and oversight during that period. PCOA acknowledges the missed filing deadline and has since taken corrective action, including hiring a new Finance Director and engaging a third-party accounting firm to support the finance team during the transition and assist in bringing all outstanding audits current. These measures have been implemented to ensure timely and compliant audit submissions moving forward. 1. A finance compliance calendar has been established, and oversight of reporting deadlines will be completed by the newly hired Finance Director. 2. The third-party accounting firm supports timely preparation and review of audit materials. 3. New accounting staff are also being hired to ensure workload coverage and continuity during critical reporting periods. 4. In addition, ongoing training and cross-training of staff will continue under the direction of the Finance Director to strengthen internal capacity and mitigate future risks. Completion Date: June 30, 2025

View Audit 375125

Finding 1165029 (2021-001)

Material Weakness 2021

Pima Council on Aging

AZ

Material Weakness Equipment & Real Property Management Internal Control / Segregation of Duties

Finding Number 2021-001: Material Adjustments to Financial Statements, July 1, 2020 through June 30,2021. Statement of Condition: PCOA made adjustments to the financial statements that resulted in material changes to the reported financial position. PCOA personnel responsible for enacting corrective...

Finding Number 2021-001: Material Adjustments to Financial Statements, July 1, 2020 through June 30,2021. Statement of Condition: PCOA made adjustments to the financial statements that resulted in material changes to the reported financial position. PCOA personnel responsible for enacting corrective action plan: Jay Huffstutler, Finance Director, jhuffstutler@pcoa.org The corrective action plan: 1. PCOA acknowledges the material adjustments identified and has retained a third-party accounting firm to remediate the deficiencies. A formal month-end closing schedule has been implemented to ensure timely reconciliations and accurate financial reporting. All balance sheet accounts, including receivables, fixed assets, intercompany balances, and accruals, are now reconciled monthly. 2. PCOA has implemented new billing procedures to ensure revenue and related expenses are recorded in accordance with the matching principle and GAAP. These procedures were developed with support from the third-party accounting firm to ensure grant-related transactions are accurately recorded within the proper accounting period. 3. A new Finance Director has been hired to oversee the finance team and began their tenure on July 21,2025. Additional staff with strong technical accounting skills are being recruited, at the recommendation and direction of the third-party firm, to stabilize operations and maintain GAAP compliance. 4. A memo was drafted and sent out to PCOA staff, notifying the team of the change in procedures, in addition to an explanation of the impact of accrual accounting and GAAP compliance. Completion Date: June 30, 2025

View Audit 375125

Finding 1163085 (2021-002)

Material Weakness 2021

J-TECH INSTITUTE, INC.

CA

Allowable Costs / Cost Principles Material Weakness Reporting § 200.512

Audit Finding: Finding 2021-002: Submission of Single Audit Management’s Comments on Findings and Recommendation: We concur with the auditor's findings. Management’s Corrective Action Plan: We now are aware of the audit requirements and are committed to compliance. The Organization will engage audit...

Audit Finding: Finding 2021-002: Submission of Single Audit Management’s Comments on Findings and Recommendation: We concur with the auditor's findings. Management’s Corrective Action Plan: We now are aware of the audit requirements and are committed to compliance. The Organization will engage auditors to perform subsequent period audits, as applicable. Employee / Division Responsible for Execution: Executive Director Timeline and Estimated Completion Date: Effective Immediately

View Audit 372661

Finding 1163015 (2021-008)

Material Weakness 2021

Ruth Ellis Center, Inc.

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant ...

View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant Program Director and CEO/Executive Director, or by the CFO, along with the invoice for the expenditure, and explanation of reason for the charge to the specific grant.

View Audit 372604

Finding 1163014 (2021-007)

Material Weakness 2021

Ruth Ellis Center, Inc.

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant ...

View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant Program Director and CEO/Executive Director, or by the CFO, along with the invoice for the expenditure, and explanation of reason for the charge to the specific grant.

View Audit 372604

Finding 1163013 (2021-006)

Material Weakness 2021

Ruth Ellis Center, Inc.

MI

Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness § 200.303

View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant ...

View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant Program Director and CEO/Executive Director, or by the CFO, along with the invoice for the expenditure, and explanation of reason for the charge to the specific grant.

View Audit 372604

Finding 1163012 (2021-005)

Material Weakness 2021

Ruth Ellis Center, Inc.

MI

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

View of Responsible Officials and Corrective Action Plan – The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check payment from approved by the Grant...

View of Responsible Officials and Corrective Action Plan – The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check payment from approved by the Grant Program Director and CEO/Executive Director, or by the CFO, along with the invoice for the expenditure, and explanation of reason for the change to the specific grant.

View Audit 372604 Questioned Costs: $1

Finding 1163011 (2021-004)

Material Weakness 2021

Ruth Ellis Center, Inc.

MI

Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness § 200.303

View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant ...

View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant Program Director and CEO/Executive Director, or by the CFO, along with the invoice for the expenditure, and explanation of reason for the charge to the specific grant.

View Audit 372604

Finding 1163010 (2021-003)

Material Weakness 2021

Ruth Ellis Center, Inc.

MI

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.501 § 200.512 § 200.514

View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding. The Chief Financial Officer in collaboration with the Finance Associate and the Financial Consultant will set a calendar at the end fof the fiscal year to ensure timely closeout of the books that wil...

View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding. The Chief Financial Officer in collaboration with the Finance Associate and the Financial Consultant will set a calendar at the end fof the fiscal year to ensure timely closeout of the books that will allow ample time to engage and complete the audit prior to the deadline for the FAC filing.

View Audit 372604

Finding 1155786 (2021-005)

Material Weakness 2021

Medstar, Inc.

MI

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Condition: The Organization was unable to provide supporting documentation to substantiate the allowability and accuracy of the expenses and lost revenue submitted in the portal. Planned Corrective Action: Company is an emergency services (ambulance, first responder, and was instrumental in the admi...

Condition: The Organization was unable to provide supporting documentation to substantiate the allowability and accuracy of the expenses and lost revenue submitted in the portal. Planned Corrective Action: Company is an emergency services (ambulance, first responder, and was instrumental in the administration of the monoclonal antibodies) - healthcare company and was during the pandemic. Company was able to provide general ledger information by personnel classification in aggregate monthly with percentages related to the Covid pandemic, Company changed payroll companies in June, 2022 from Trion to DM Payroll -where we were unable to access the payroll registers by personnel name. Medstar has full access to payroll registers through DM Payroll. Contact person responsible for corrective action: Lalainia Budyznowski Anticipated Completion Date: 06/30/2022 - Completed

View Audit 368173 Questioned Costs: $1

Finding 576256 (2021-009)

Material Weakness 2021

Community Homeless Solutions

CA

Questioned Costs Allowable Costs / Cost Principles Material Weakness

The agency will implement a formal voucher and approval system to correctly record grant expenses

View Audit 366162 Questioned Costs: $1

Finding 575370 (2021-005)

Material Weakness 2021

McKenzie County Healthcare Systems, Inc. and Subsidiary

ND

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

Finding 2021-005 Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Health and Human Services COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year Period 1 TIN #770637...

Finding 2021-005 Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Health and Human Services COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year Period 1 TIN #770637498 Federal Assistance Listing #93.498 The Health System failed to provide an expense listing that supported the expenses included within the HHS Special Report - Period 1 (Report). In addition, the Health System's lost revenue report did not reconcile to the Report and there was no evidence of review by someone other than the preparer. We will implement internal control policies to ensure all amounts reported and submitted to the federal agency are adequately documented and supported We will also implement internal control policies to ensure that the required reports are properly reviewed prior to submission to ensure all key line items are necessary, correct, meet the requirements of the federal program, and are properly recorded in the reports required to be submitted to the federal agency. Scott Merkel, CFO Anticipated Completion Date: Ongoing

View Audit 365407

Finding 575368 (2021-004)

Material Weakness 2021

McKenzie County Healthcare Systems, Inc. and Subsidiary

ND

Reporting Material Weakness

Finding 2021-004 Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Health and Human Services COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year - Period 1 TIN #77063...

Finding 2021-004 Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Health and Human Services COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year - Period 1 TIN #770637498 Federal Assistance Listing #93.498 Department of Health and Human Services COVID 19: Disaster Grants - Public Assistance (Presidentially Declared Disasters) (FEMA) Federal Assistance Listing #97.036 The Health System does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards being audited. We requested that our auditors, Eide Bailly LLP, to draft the Schedule and accompanying notes to the Schedule. It is not cost effective to have an internal control system designed to provide for the preparation of the Schedule and accompanying notes to the Schedule. We requested that our auditors, Eide Bailly LLP, prepare the Schedule and accompanying notes to the Schedule as part of their annual audit. We have designated a member of management to review the drafted Schedule and accompanying notes to the Schedule. Scott Merkel, CFO Anticipated Completion Date: Ongoing

View Audit 365407

Finding 574737 (2021-010)

Material Weakness 2021

Claremont School District

NH

Questioned Costs Subrecipient Monitoring Material Weakness § 200.303 § 200.334

The District did not provide a corrective action plan

View Audit 365056 Questioned Costs: $1

Finding 574736 (2021-009)

Material Weakness 2021

Claremont School District

NH

Questioned Costs Subrecipient Monitoring Material Weakness § 200.303 § 200.334

The District did not provide a corrective action plan

View Audit 365056 Questioned Costs: $1

Corrective Action Plans

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