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Corrective Action Plans

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Finding 1162505 (2023-001)
Material Weakness 2023
Rape Crisis Center
OH
Material Weakness Reporting § 200.512
Corrective Action Taken: A qualified CFO has been hired and controls have been put in place to ensure proper determination of audit requirements and timely completion of future single audits.
Corrective Action Taken: A qualified CFO has been hired and controls have been put in place to ensure proper determination of audit requirements and timely completion of future single audits.
View Audit 372226
Finding 1162403 (2023-002)
Material Weakness 2023
Avita Health System
OH
Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding Number: 2023-002 Condition: The System failed to make the monthly debt service reserve fund deposits required by the USDA loan agreement. Planned Corrective Action: Once it was determined that it was necessary to keep the balance of the fund at a prorated amount to the required one year of d...
Finding Number: 2023-002 Condition: The System failed to make the monthly debt service reserve fund deposits required by the USDA loan agreement. Planned Corrective Action: Once it was determined that it was necessary to keep the balance of the fund at a prorated amount to the required one year of debt service by ten years, we began funding it in order to meet that requirement by the end of fiscal year 2023, which we did, and we have maintained the required funding since then. Contact person responsible for corrective action: Eric Draime, CFO Anticipated Completion Date: 6/30/2023
View Audit 372185
Finding 1162186 (2023-004)
Material Weakness 2023
Tippecanoe And Chapman Lakes Regional Sewer District
IN
Subrecipient Monitoring Material Weakness Reporting
FINDING 2023-004 Information on the federal program: Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: N/A Pass-Through Entity: N/A Compliance Requirements: Reporting Audi...
FINDING 2023-004 Information on the federal program: Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: N/A Pass-Through Entity: N/A Compliance Requirements: Reporting Audit Findings: Material Weakness, Noncompliance Condition: The District did not have proper controls in place to ensure that the RD442-2 and RD 442-3 forms were filled out and submitted. Context: Form RD442-2 and Form RD442-3 were not submitted to the granting agency. The District may submit the financial data in other forms, however, the required reporting information was not submitted at all for the year under audit. The forms are required to be submitted on GAAP accrual basis. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The third-party accounting firm will prepare the required forms which will be reviewed by the Board of Directors prior to submission. Responsible Party and Timeline for Completion: The third-party accounting firm and the Board of Directors will implement the corrective action plan, which will go into effect with the next required submission for 2025.
View Audit 371994
Finding 1162000 (2023-001)
Material Weakness 2023
Pierre Indian Learning Center
SD
Internal Control / Segregation of Duties Material Weakness Reporting § 200.512
Management concurs with the finding. The delay in submitting the Single Audit reporting package to the Federal Audit Clearinghouse was due delayed completion of audited financial statements. The school is in the process of getting current with audited financials statements.
Management concurs with the finding. The delay in submitting the Single Audit reporting package to the Federal Audit Clearinghouse was due delayed completion of audited financial statements. The school is in the process of getting current with audited financials statements.
View Audit 371860
Finding 1161767 (2023-004)
Material Weakness 2023
Community Coordinated Child Care
IA
Reporting Material Weakness
Based on the recommendation, Management agrees with the finding and will ensure all requested information is available for the auditor in order to facilitate timely completion of the audit by March 31.
Based on the recommendation, Management agrees with the finding and will ensure all requested information is available for the auditor in order to facilitate timely completion of the audit by March 31.
View Audit 371700
Finding 1161766 (2023-003)
Material Weakness 2023
Community Coordinated Child Care
IA
Reporting Material Weakness
Based on the recommendation, management anticipates taking actions such as updating its process for recording transactions, addressing cutoff, and implementing a more rigorous review process to ensure compliance. In addition, management will prepare information on federal awards to determine whether...
Based on the recommendation, management anticipates taking actions such as updating its process for recording transactions, addressing cutoff, and implementing a more rigorous review process to ensure compliance. In addition, management will prepare information on federal awards to determine whether a Single Audit is necessary and prepare a Schedule of Expenditures of Federal Awards as part of preparation for future audits.
View Audit 371700
Finding 1161444 (2023-003)
Material Weakness 2023
Collegeville Borough
PA
Reporting Material Weakness
Action Taken: The Borough will review guidance and create missing policies. Anticipated Completion: During 2024.
Action Taken: The Borough will review guidance and create missing policies. Anticipated Completion: During 2024.
View Audit 371314
Finding 1161443 (2023-002)
Material Weakness 2023
Collegeville Borough
PA
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.302
Action Taken: The Borough will review guidance and create missing policies. Anticipated Completion: During 2024.
Action Taken: The Borough will review guidance and create missing policies. Anticipated Completion: During 2024.
View Audit 371314
Finding 1161188 (2023-002)
Material Weakness 2023
Clare|matrix
CA
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Responsible Official's Response: In addition to our response to Finding 2023-001, we have hired a new Director of Human Resources as of December 2023. Most of the issues regarding record retention revolve around HR documentation. As such our new Director will have a significant impact on this proces...
Responsible Official's Response: In addition to our response to Finding 2023-001, we have hired a new Director of Human Resources as of December 2023. Most of the issues regarding record retention revolve around HR documentation. As such our new Director will have a significant impact on this process going forward more so in FY 24-25 rather than FY 23-24. We have taken steps to insure the Human Resources records are audit ready and we have implemented our own internal review process to insure record readiness.
View Audit 371186 Questioned Costs: $1
Finding 1161081 (2023-001)
Material Weakness 2023
Mid-Columbia Children's Council, INC
OR
Material Weakness Internal Control / Segregation of Duties
Management will verify and reconcile funds by fiscal year. Funds drawn after end of FY will be accrued back to correct FY and will include auto-reversal 1st day of new FY. Timing for implementation: Fiscal Year 23-24 Person responsible: Finance Director, Collice Martens
Management will verify and reconcile funds by fiscal year. Funds drawn after end of FY will be accrued back to correct FY and will include auto-reversal 1st day of new FY. Timing for implementation: Fiscal Year 23-24 Person responsible: Finance Director, Collice Martens
View Audit 371076
Finding 1160615 (2023-004)
Material Weakness 2023
Toledo Northwest Ohio Food Bank
OH
Allowable Costs / Cost Principles Material Weakness Reporting
Toledo Northwestern Ohio Food Bank, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2023 Organization Contact Person: James Caldw...
Toledo Northwestern Ohio Food Bank, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2023 Organization Contact Person: James Caldwell, President/CEO The findings from the December 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Financial Statement Findings 2023-001 - Material Journal Entries Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Anticipated Completion Date: June 30, 2024 2023-002 - Timeliness of Bank Reconciliations Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Anticipated Completion Date: June 30, 2024 Federal Award Findings 2023-003 - Written Policies and Procedures Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Completion Date: May 14, 2025 2023-004 - Timeliness of Reporting Audited Financial Statements and Federal Awards Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Anticipated Completion Date: June 30, 2026
View Audit 370907
Finding 1160443 (2023-005)
Material Weakness 2023
Housing Authority of the City of Daytona Beach, Florida
FL
Eligibility HUD Housing Programs Material Weakness
2023-005 Eligibility – Tenant Files Public and Indian Housing Program – CFDA Number 14.850 Material Weakness in Internal Control, Material Noncompliance This is a repeat finding of 2022-004, reported as a Material Weakness and Material Noncompliance from June 30, 2022 (initially occurred as Finding ...
2023-005 Eligibility – Tenant Files Public and Indian Housing Program – CFDA Number 14.850 Material Weakness in Internal Control, Material Noncompliance This is a repeat finding of 2022-004, reported as a Material Weakness and Material Noncompliance from June 30, 2022 (initially occurred as Finding 2021-002, Material Weakness and Material Noncompliance) Condition: Out of a total tenant population of approximately 269 tenant files, 25 files were selected for testing. Exceptions were noted as follows: • 4 tenant files where the 214 Affidavit was not in the file or was incorrectly completed (2 files for missing 214 affidavits and 2 files where boxes were not checked to indicate adults were signing for dependents). • 5 tenant files where the tenant’s personal declaration form was missing for the time period tested. • 2 tenant files where the Form 9886 were missing for the time period tested. • 10 tenant files where there were income issues (including income calculation errors or missing support or missing Forms 50058). • 7 tenant files had deduction issues (several for deductions that were taken twice for food stamp income that was “excluded” and then deducted again, incorrect utility allowances, incorrect child care costs). • 1 tenant file where the Form 50058 was missing so unable to determine if recertification date was correct. • 4 tenant files with missing birth certificates • 1 tenant file where the tenant’s date of birth on the 50058 form did not match the tenant’s birth certificate. • 5 tenant files with missing social security cards. • 1 tenant file where the adult tenants did not sign the lease agreement. • 5 tenant files with missing EIVs. Auditor’s Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: As was also instituted for HCV participant files, the Authority has instituted a checklist sheet that will occupy the front interior of all tenant files. This checklist will contain every document that is required to be placed in the tenant file. The Authority has and will affirm the use of its procedures, and continue to implement procedures to ensure all tenant files are maintained in accordance with policies and procedures. Additionally: • All noted deficiencies will be corrected and cured. • The Authority has also taken steps to stabilize staff by hiring a Property Manager and an Occupancy Specialist that will support the Public Housing Department. • The Authority has implemented a 100% quality control review of all participant files. Task will be completed by an outside specialized compliance consulting company. The consulting company will report initial findings to the Authority and deficiencies will be cured. Thereby reducing any additional findings with tenant files. • Repeated noted errors will be reported to the Senior Property Manager and additional hand's-on training regarding deficient items will be completed as necessary.
View Audit 370860
Finding 1160394 (2023-003)
Material Weakness 2023
California Asian Pacific Chamber of Commerce
CA
Reporting Internal Control / Segregation of Duties Material Weakness § 200.510
Finding Reference Number: 2023-003 Description of Finding: SEFA reporting Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian acknowledges the significance of this finding and the potential for n...
Finding Reference Number: 2023-003 Description of Finding: SEFA reporting Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian acknowledges the significance of this finding and the potential for noncompliance with Uniform Guidance with the grantors and Federal entities, as well as potential increased risk of omitted federal programs and incorrect major program determination. Moving forward, SEFA reporting will be reviewed and approved by multiple reviewers, including the President & CEO, Controller, and Director of Finance. Individual directors under relevant federal programs being reported on the SEFA will also be required to review that the information listed on the SEFA report is complete and accurate. This review process will be in place for the 2024 audit and subsequent audits. Name of Contact Person: Ryan Fong, Director of Finance, 916-446-7883, rfong@calasiancc.org Pat Fong Kushida, President & CEO, 916-446-7883, patfongkushida@calasiancc.org Projected Completion Date: September 2025
View Audit 370809
Finding 1160392 (2023-001)
Material Weakness 2023
California Asian Pacific Chamber of Commerce
CA
Reporting Subrecipient Monitoring Material Weakness
Finding Reference Number: 2023-001 Description of Finding: Untimely audit submission in accordance with OMB Uniform Guidance Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian understands the se...
Finding Reference Number: 2023-001 Description of Finding: Untimely audit submission in accordance with OMB Uniform Guidance Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian understands the seriousness of this deficiency and the need for strict adherence to timely audit submissions per the OMB Uniform Guidance. Additional staff have been hired to assist in accounting processes, including a Controller to review all accounting processes and procedures with the Director of Finance, implement best practice recommendations and month-end closing schedule. We also understand these findings are repetitive from the 2021 and 2022 audits; however, due to catch-up of the prior year audits, we were unable to address these issues prior to completion of the 2023 audit. This delay was caused by a change in auditors as our previous auditor did not have the capacity to retain us as clients due to staff shortages related to COVID. An outside finance and accounting firm has been hired to provide additional support to bring the audits current by March 2026. This issue will be further mitigated in subsequent periods with the implementation of the new accounting system, which was implemented effective January 2025. Monthly reviews of the 2024 financial data, including reconciliations of all accounts were performed and reviewed by the Controller and Director of Finance. This will allow us to provide the 2024 financial data to the auditors in a more timely manner to ensure completion and submission of the audit per the OMB guidance. Continued compliance with these new procedures will help to mitigate the risk of untimely submissions in future years. Name of Contact Person: Ryan Fong, Director of Finance, 916-446-7883, rfong@calasiancc.org Pat Fong Kushida, President & CEO, 916-446-7883, patfongkushida@calasiancc.org Projected Completion Date: March 2026
View Audit 370809
Finding 1160367 (2023-002)
Material Weakness 2023
Choctaw County City of Hugo Hospital Authority Dba Choctaw Memorial Hospital
OK
Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303
Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting - Material Weakness in Internal Control over Compliance Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: Provider Relief Fund and American Rescue Plan (ARP) Rur...
Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting - Material Weakness in Internal Control over Compliance Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: There was no documentation of review and approval of the expenditure listing, lost revenue calculation, or the Department of Health and Human Services Period 4 report prior to submission of the HHS Period 4 report. Responsible Individuals: Dawn Ballard Corrective Action Plan: Management agrees with the finding. Due to the small accounting staff, there was little internal review of the calculations resulting in unallowed expenditures based on underlying supporting schedules that was not recognized until single audit. The Authority has adopted policies where every spreadsheet and schedule will be reviewed and checked by a second member of the Administration team as well as final review by the Contracted CPA. Anticipated Completion Date: September 29, 2023
View Audit 370750
Finding 1160366 (2023-001)
Material Weakness 2023
Choctaw County City of Hugo Hospital Authority Dba Choctaw Memorial Hospital
OK
Allowable Costs / Cost Principles Material Weakness Reporting § 200.303
Reporting - Material Weakness in Internal Control over Compliance and Material Noncompliance Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Author...
Reporting - Material Weakness in Internal Control over Compliance and Material Noncompliance Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Authority selected Option 1, as defined by HRSA, to calculate lost revenue. This option consists of reporting actual revenues from relevant quarters in the period of availability with the system calculating lost revenues because of declines. The fiscal year 2021 single audit identified unallowable expenses totaling $263,861. The Authority utilized excess lost revenues at the time to cover this difference. To capture the use of these lost revenues from Period 1, the Authority should have used Option 3, as defined by HRSA, to calculate and report lost revenues. Within that calculation, lost revenues could then be reduced by the $263,861. Responsible Individuals: Dawn Ballard Corrective Action Plan: Due to the timing of completion of the 2021 single audit, which included the identification of questioned costs, and the deadline for the Period 4 Provider Relief Fund report to the HHS portal, the Period 4 report was submitted utilizing Option 1. The Authority does not expect to complete any additional HHS reports related to this program. Management will implement a process and procedures to ensure all required reports are completed accurately, in the event similar funding is received in the future. Anticipated Completion Date: January 16, 2025
View Audit 370750
Finding 1160351 (2023-001)
Material Weakness 2023
Legal Aid of Northwest Texas
TX
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment
Finding 2023-001 Major Federal Program; 09.744050 – Legal Services Corporation – Basic Field Grant Compliance Requirements: Allowable Cost and Cost Principles Response and Corrective Action: The Chief Executive Officer (CEO) and LANWT accounting department will review and train on 45 CFR 1631 regard...
Finding 2023-001 Major Federal Program; 09.744050 – Legal Services Corporation – Basic Field Grant Compliance Requirements: Allowable Cost and Cost Principles Response and Corrective Action: The Chief Executive Officer (CEO) and LANWT accounting department will review and train on 45 CFR 1631 regarding the subject of Purchasing and Property Management. LANWT will review its policies and protocols to require prior purchase approval and exigent circumstances approval. Deadlines shall be calendared by the CEO and the accounting department whenever there is an exigent circumstance and approval will need to be requested within the 30-day notice period. The CEO will remain in periodic contact with LSC if any extenuating circumstances exist. The accounting manual will be updated with this protocol. Date of Completion: June 1, 2024 Person Responsible to Ensure Completion: Maria Thomas-Jones, CEO
View Audit 370737 Questioned Costs: $1
Finding 1160182 (2023-010)
Material Weakness 2023
Grand Forks Housing Authority
ND
Internal Control / Segregation of Duties Material Weakness Reporting § 200.512
Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review, implement, and document controls to ensure reporting is filed timely. Planned Completion Date for CAP Immediately
Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review, implement, and document controls to ensure reporting is filed timely. Planned Completion Date for CAP Immediately
View Audit 370549
Finding 1160178 (2023-009)
Material Weakness 2023
Grand Forks Housing Authority
ND
HUD Housing Programs Subrecipient Monitoring Material Weakness
Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review responsibilities pertaining to VMS reporting and ensure timely, accurate, and appropriate VMS reporting. Planned Completion Date for CAP Immediately
Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review responsibilities pertaining to VMS reporting and ensure timely, accurate, and appropriate VMS reporting. Planned Completion Date for CAP Immediately
View Audit 370549
Finding 1160170 (2023-007)
Material Weakness 2023
Grand Forks Housing Authority
ND
Eligibility HUD Housing Programs Material Weakness
Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review its policies and procedures for ensuring proper documentation on waiting list pulls. Planned Completion Date for CAP Immediately
Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review its policies and procedures for ensuring proper documentation on waiting list pulls. Planned Completion Date for CAP Immediately
View Audit 370549
Finding 1160166 (2023-006)
Material Weakness 2023
Grand Forks Housing Authority
ND
Material Weakness Internal Control / Segregation of Duties
Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review its policies and procedures for ensuring rent reasonableness documentation is maintained within the files. Planned Completion Date for CAP Immediately
Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review its policies and procedures for ensuring rent reasonableness documentation is maintained within the files. Planned Completion Date for CAP Immediately
View Audit 370549
Finding 1160059 (2023-007)
Material Weakness 2023
Twin Oaks Juvenile Development, Inc.
FL
Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303
Benjie Read CFO and Felecia Read Staff Accountant, will update procedures for documented review of the program reports prior to submission to the grantors. Also see 2023-013 for timely submission. These updates will be completed within 90 days of audit submission.
Benjie Read CFO and Felecia Read Staff Accountant, will update procedures for documented review of the program reports prior to submission to the grantors. Also see 2023-013 for timely submission. These updates will be completed within 90 days of audit submission.
View Audit 370516
Finding 1160057 (2023-006)
Material Weakness 2023
Twin Oaks Juvenile Development, Inc.
FL
Cash Management Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.302 § 200.303 § 200.305
Benjie Read CFO and Felecia Read Staff Accountant, will update written policies and procedures to implement the requirements of 2 CFR 200.305 to include a review and documentation of the cash draw requests prior to submission. This will be completed within 90 days of audit completion. In addition, w...
Benjie Read CFO and Felecia Read Staff Accountant, will update written policies and procedures to implement the requirements of 2 CFR 200.305 to include a review and documentation of the cash draw requests prior to submission. This will be completed within 90 days of audit completion. In addition, we no longer operate the only Federal program where cash draws were allowed.
View Audit 370516
Finding 1159730 (2023-005)
Material Weakness 2023
City of Woodland
CA
Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.500
Management’s Response and Corrective Action: The City recently went through implementation of a new financial software, which has allowed for development of some documentation and assignment of roles and responsibilities with the new system. Staff will make efforts to enhance and update this documen...
Management’s Response and Corrective Action: The City recently went through implementation of a new financial software, which has allowed for development of some documentation and assignment of roles and responsibilities with the new system. Staff will make efforts to enhance and update this documentation to provide specific details about the annual financial reporting. The City has also struggled with vacancies in key positions, as well as challenges in completing successful recruitments to fill the positions; staff exploring options for third party assistance with financial reporting functions.
View Audit 370313
Finding 1159718 (2023-002)
Material Weakness 2023
Prescott School District No. 402-37
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Setting a process up for getting federal wage requirement when projects are being completed. The district will also make sure that the proper training and time will go into allowable cost.
Setting a process up for getting federal wage requirement when projects are being completed. The district will also make sure that the proper training and time will go into allowable cost.
View Audit 370309 Questioned Costs: $1
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