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Corrective Action Plans

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Community Youth Services
WA
Questioned Costs
Finding: 2021-003 CFDA: 21.023 Department of the Treasury, Agency Rental Assistance Pass-Through Entity: WA Department of Commerce 2021-ComTRAP-CYS-RA Agency: Community Youth Services Name of contact person and title: Derek Harris, CEO Anticipated completion date: completed on 09/30/2022 Agency’s re...
Finding: 2021-003 CFDA: 21.023 Department of the Treasury, Agency Rental Assistance Pass-Through Entity: WA Department of Commerce 2021-ComTRAP-CYS-RA Agency: Community Youth Services Name of contact person and title: Derek Harris, CEO Anticipated completion date: completed on 09/30/2022 Agency’s response: Concur The organization agrees with this finding and implemented the following: We developed program guidelines in addition to the guidelines provided by the Pass-Through Entity in order to ensure internal controls are in place to mitigate fraud and/or misuse of rental assistance funds. The program personnel implemented a file checklist starting October 1, 2022, to ensure all compliance components included in the file documentation meet the criteria required for the program. The checklist and forms are reviewed prior to payment. When digital signatures cannot be obtained, verbal verification of agreement by the applicant will be documented by the program staff to include date, time, method of communication. A supervisor (Program Director, Deputy Director, or CEO) reviews the files to ensure compliance with the program guidelines, ensure third party evidence exists and that all applicable documentation is in the file to support the rental assistance request. The files will also be reviewed by the Finance Coordinator prior to submitting the payment request to the Accounting Associate to ensure eligibility is adequately documented and that third party evidence exists before funds are released to the landlor
View Audit 289735 Questioned Costs: $1
Finding 366662 (2022-006)
Material Weakness 2022
Housing Authority of the City of Camden
NJ
Questioned Costs Internal Control / Segregation of Duties Eligibility
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Public and Indian Housing Program to ensure that established internal control policies are being followed on a timely basis. Melody Joh...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Public and Indian Housing Program to ensure that established internal control policies are being followed on a timely basis. Melody Johnson-Williams, Executive Director, is responsible for implementing this corrective action by December 31, 2023.
View Audit 289566 Questioned Costs: $1
Finding 366661 (2022-005)
Significant Deficiency 2022
Housing Authority of the City of Camden
NJ
Questioned Costs HUD Housing Programs Significant Deficiency
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. M...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Melody Johnson-Williams, Executive Director, is responsible for implementing this corrective action by December 31, 2023.
View Audit 289566 Questioned Costs: $1
Finding 366660 (2022-004)
Significant Deficiency 2022
Housing Authority of the City of Camden
NJ
Questioned Costs HUD Housing Programs Eligibility
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight on the maintenance of the waiting list and process of housing applicants to better monitor adequacy with compliance requirements. Melody Johns...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight on the maintenance of the waiting list and process of housing applicants to better monitor adequacy with compliance requirements. Melody Johnson-Williams, Executive Director, is responsible for implementing this corrective action by December 31, 2023.
View Audit 289566 Questioned Costs: $1
Finding 366659 (2022-003)
Material Weakness 2022
Housing Authority of the City of Camden
NJ
Questioned Costs HUD Housing Programs Eligibility
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Me...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Melody Johnson-Williams, Executive Director, is responsible for implementing this corrective action by December 31, 2023.
View Audit 289566 Questioned Costs: $1
Finding 320660 (2022-002)
Material Weakness 2022
School District of the City of Jeannette
PA
Questioned Costs
GSA_MIGRATION
GSA_MIGRATION
View Audit 282468 Questioned Costs: $1
Finding 320659 (2022-001)
Material Weakness 2022
School District of the City of Jeannette
PA
Questioned Costs
GSA_MIGRATION
GSA_MIGRATION
View Audit 282468 Questioned Costs: $1
Finding 291430 (2022-061)
Significant Deficiency 2022
State of Colorado
CO
Questioned Costs Procurement, Suspension & Debarment Period of Performance § 200.303 § 200.318 § 200.458 § 200.77
(A) Colorado School of Mines will ensure appropriate reviews of expenditures occur to ensure they are within the period of performance for the federal award, and ensure that staff have an appropriate understanding of the related period of performance requirements or obtain clarification from the fed...
(A) Colorado School of Mines will ensure appropriate reviews of expenditures occur to ensure they are within the period of performance for the federal award, and ensure that staff have an appropriate understanding of the related period of performance requirements or obtain clarification from the federal grantor, as appropriate. (B) Mines did not update published Procurement Policies specific to approval limits by position to accurately reflect the delegated approval authority. Mines will update the published policies to accurately reflect delegated approval limits and review the procurement approval process.
View Audit 282464 Questioned Costs: $1
Finding 286695 (2022-062)
Significant Deficiency 2022
State of Colorado
CO
Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
In January 2023, the Executive Director of Financial Aid and Scholarships implemented a code of conduct that addresses and prohibits University personnel from awarding financial aid to their family members or other persons considered conflicts of interest. The Office of Financial Aid and Scholarship...
In January 2023, the Executive Director of Financial Aid and Scholarships implemented a code of conduct that addresses and prohibits University personnel from awarding financial aid to their family members or other persons considered conflicts of interest. The Office of Financial Aid and Scholarships will draft policy by June 30, 2023, to address the segregation of duties that prohibits awarding and disbursing federal, state, or institutional funding to students by one employee.
View Audit 282464 Questioned Costs: $1
Finding 286693 (2022-058)
Material Weakness 2022
State of Colorado
CO
Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.318
(A) Going forward, the Director of Purchasing will perform all Sam.Gov searches. The secondary reviews to ensure compliance for the System's procurement and suspension and debarment procedures will be conducted by the Vice President of Administration and Finance. (B) The corresponding documents sup...
(A) Going forward, the Director of Purchasing will perform all Sam.Gov searches. The secondary reviews to ensure compliance for the System's procurement and suspension and debarment procedures will be conducted by the Vice President of Administration and Finance. (B) The corresponding documents supporting procurement transactions and suspension and debarment checks will be scanned and filed along with the Purchase order. (C) Training will be provided to fiscal and grant staff for identifying when suspension and debarment must be checked for vendors of federal programs, processes and websites to access, and methodology for documenting with the purchase documentation.
View Audit 282464 Questioned Costs: $1
Finding 286692 (2022-057)
Material Weakness 2022
State of Colorado
CO
Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.318
(A) Otero College has adopted the system offices Sole Source justification form that will be posted to the State procurement site, requires supervisory approval, and has put that into place as of August 2022. (B) Otero College will ensure they maintain supporting documentation for procurements. (C...
(A) Otero College has adopted the system offices Sole Source justification form that will be posted to the State procurement site, requires supervisory approval, and has put that into place as of August 2022. (B) Otero College will ensure they maintain supporting documentation for procurements. (C) Otero College has a new procurement official that has attended various trainings regarding procurement rules.
View Audit 282464 Questioned Costs: $1
Finding 286571 (2022-056)
Material Weakness 2022
State of Colorado
CO
Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.318
(A) Beginning in October 2022, the duty was moved from the Principal Investigator or instructional staff previously responsible for this step to the Director of Purchasing to ensure compliance for all grant transactions. (B) Training will be provided for identifying when suspension and debarment mu...
(A) Beginning in October 2022, the duty was moved from the Principal Investigator or instructional staff previously responsible for this step to the Director of Purchasing to ensure compliance for all grant transactions. (B) Training will be provided for identifying when suspension and debarment must be checked for vendors of federal programs, processes and websites to access, and methodology for documenting with the purchase, to fiscal and grant staff.
View Audit 282464 Questioned Costs: $1
Finding 265183 (2022-003)
Material Weakness 2022
Overdose Lifeline, Inc.
IN
Questioned Costs Period of Performance Subrecipient Monitoring
Finding 2022-03 Expenditure of Funds Outside Contract Period Condition: In the course of testing direct disbursements for adherence to appropriate cutoffs concerning the contract's period of performance, it was discovered that the Organization incurred a substantial amount of expenditures on contr...
Finding 2022-03 Expenditure of Funds Outside Contract Period Condition: In the course of testing direct disbursements for adherence to appropriate cutoffs concerning the contract's period of performance, it was discovered that the Organization incurred a substantial amount of expenditures on contracts prior to the official contract start date. These disbursements took place without acquiring proper authorization for making disbursements prior to the contract's commencement. Despite the unique nature of Naloxone inventory being treated as a prepaid asset due to its delayed usage, the majority, if not all, of the Naloxone units were fully expended before the contract officially commenced. Corrective Actions Taken or Planned: The Organization?s Board and Executive Team consisting of the CEO and the COO acknowledge the finding of expending funds outside the contract period. This finding is connected to the purchase of the emergency medication naloxone. The Organization decided to purchase with no assurance of reimbursement in order to eliminate the lack of emergency medication in an overdose epidemic. The Organization had verbal approval but did not secure approval in writing. Numerous policies will be adopted in 2023 to ensure this does not occur again. Some of these policies include the transition to an experienced nonprofit bookkeeper, training for Finance and Grants Management and tracking mechanisms, monthly grants tracking meetings to ensure inventory and spending, and the adoption of a clear and documented approval process should spending, outside a contract period, be required.
View Audit 261078 Questioned Costs: $1
Finding 265134 (2022-007)
Significant Deficiency 2022
Grand Rapids Catholic Secondary Schools
MI
Questioned Costs Cash Management Reporting
2022-007 Significant Deficiency in Controls over Compliance and Compliance Finding: Double Reporting of Student Counts. Effective January 2022, the Business Manager now reviews all count sheets and ties the counts to the summary report used to submit claims prior to submittal for reimbursement. She...
2022-007 Significant Deficiency in Controls over Compliance and Compliance Finding: Double Reporting of Student Counts. Effective January 2022, the Business Manager now reviews all count sheets and ties the counts to the summary report used to submit claims prior to submittal for reimbursement. She did not, however, review the actual claims before submittal and discovered after-the-fact that these duplicate counts had occurred. The review procedures were immediately changed to include reviewing the actual claim submittal before the Food Manager certifies their claims.
View Audit 261067 Questioned Costs: $1
Finding 265131 (2022-004)
Material Weakness 2022
Grand Rapids Catholic Secondary Schools
MI
Questioned Costs School Nutrition Programs Cash Management
2022-004 Material Weakness in Controls over Compliance: Activities Allowed or Unallowed We agree with the recommendations and have made improvements to our procedures. The schools were not prepared for the rapid expansion of the food program, not only at our two high schools, but our partner schoo...
2022-004 Material Weakness in Controls over Compliance: Activities Allowed or Unallowed We agree with the recommendations and have made improvements to our procedures. The schools were not prepared for the rapid expansion of the food program, not only at our two high schools, but our partner schools' which requested contracted breakfast/lunch food services for their students as well. This unprecedented growth coupled with supply chain issues from food wholesalers, and shortage of employees in the hiring pool, only exacerbated our issues. The audit sample showed a large error rate for one of the schools. We have gone through the entire year for the school(s) individual count sheets. In the event the Michigan Department of Education determines that the identified discrepancies warrant a repayment we have recorded an allowance in the financial statements for the year ended June 30, 2021. Staff were not properly trained in how to complete the count sheets; however, supervisors did not take the time once they saw there was a problem due to everyone trying to simply get the meals served to the children. In addition, there was a lack of oversight of the Food Service Manager by her direct supervisor. At the time of the 2021 audit, when the issue was brought to our attention, we developed new procedures. School staff performing counts have been trained in how to properly complete the count sheets. The Business Manager now reviews all count sheets and ties counts to the summary report used to submit claims prior to submittal for reimbursement. Given that training and implementation of procedures did not fully occur until January 2022, there are errors in counts prior to implementation of the procedures and repeat findings in fiscal year 2021-22. In addition, with the end of the pandemic, beginning with the 2022-23 school year, the schools were able to resume using electronic software to accurately capture the meal counts.
View Audit 261067 Questioned Costs: $1
Healthcare for the Homeless - Houston
TX
Questioned Costs Allowable Costs / Cost Principles Cash Management
Proposed corrective action: The finance department has already implemented a process in which the Chief Financial Officer reviews the documentation for expenditures allowed and unallowed under the terms of the grant agreement, and the drawdown happens only when the amount of allowed expenditures has...
Proposed corrective action: The finance department has already implemented a process in which the Chief Financial Officer reviews the documentation for expenditures allowed and unallowed under the terms of the grant agreement, and the drawdown happens only when the amount of allowed expenditures has been determined. Anticipated correction date: This has already been implemented retroactively effective January 2023. Responsible official: Gabriela Cordero, Chief Financial Officer.
View Audit 235553 Questioned Costs: $1
Plymouth Educational Center Charter School
MI
Questioned Costs Procurement, Suspension & Debarment Cash Management
Corrective Action Steps Taken - As of August 3, 2022, the school management company Distinctive Schools, has engaged with EdOps to provide additional Financial Operations Support to Plymouth Educational Center. Future Steps to be implemented ? EdOps and Distinctive Schools have begun holding monthly...
Corrective Action Steps Taken - As of August 3, 2022, the school management company Distinctive Schools, has engaged with EdOps to provide additional Financial Operations Support to Plymouth Educational Center. Future Steps to be implemented ? EdOps and Distinctive Schools have begun holding monthly review meetings with various members of the Plymouth Educational Center team to provide stronger review and greater visibility into potential budget related impacts. Based on information obtained during these meetings, annual forecasts are created and if any amendments are deemed necessary during the process, they will be presented to the board of directors. Monitoring Plan ? The CFO and Manager of Financial Strategy and Budgeting will monitor monthly the budget to actual variance and present forecasted information monthly. Additionally, an amended budget will be presented to the board for approval if necessary. Date of Completion - Nov 1, 2022 People Responsible ? Elizabeth Winke, Controller & Interim CFO & Nadine Blanco, Manager of Financial Strategy and Budgeting Finding 2022-002 Corrective Action Steps Taken ? The management company, on behalf of Plymouth Educational Center, is working with the equipment vendor to rectify the shipping issue. Future Steps to be implemented ? The technology team will include receipt dates within the equipment tracking system and will follow up on any discrepancies identified from purchasing, to receipt of goods, to payment of goods. Additionally, those governed with approval of invoices will verify receipt of equipment prior to invoice approval and payment. Monitoring Plan ? Equipment inventory will be verified quarterly for new inventory purchases versus grant reimbursements to confirm all inventory has been received and is accounted for against the grant, including appropriate tagging of equipment. Date of Completion ? November 1, 2022 Person Responsible ? Roberto Vargas, Director of IT, and Karey Henderson, Managing Director of Operations PLYMOUTH
View Audit 258343 Questioned Costs: $1
St. Mary Levee District
LA
Questioned Costs Cash Management Matching / Level of Effort / Earmarking § 200.305
2022-003 Cash Management Management?s Response and Planned Corrective Action: Management will monitor reimbursement requests to insure that payments have been made to vendors prior to submitting the reimbursement request. Name and Title of Contact Person: Timothy Matte, Executive Director
2022-003 Cash Management Management?s Response and Planned Corrective Action: Management will monitor reimbursement requests to insure that payments have been made to vendors prior to submitting the reimbursement request. Name and Title of Contact Person: Timothy Matte, Executive Director
View Audit 236613 Questioned Costs: $1
Orange Center Elementary School District
CA
Questioned Costs
Federal Award Findings and Questioned Costs Finding Identification: 2021 ? 004 Federal ? Elementary & Secondary School Emergency Relief (ESSER) Fund #50000 Name of contact person: Michele Smith, CBO Corrective Action: District will complete a transfer for ?Prepaid Expenses? in ESSER I to be tra...
Federal Award Findings and Questioned Costs Finding Identification: 2021 ? 004 Federal ? Elementary & Secondary School Emergency Relief (ESSER) Fund #50000 Name of contact person: Michele Smith, CBO Corrective Action: District will complete a transfer for ?Prepaid Expenses? in ESSER I to be transferred into Title I Resource. The CBO will track all future prepaid expenses and adjust the expenditures as per the guidance given in the CSAM in the future. Proposed Completion Date: The transfer will be presented to the Orange Center Board for approval at the regularly scheduled meet on January 11, 2023. FCSS will receive the approved transfer request on January 12, 2022 and the transfer should be completed within 2-4 days by FCSS.
View Audit 174599 Questioned Costs: $1
Finding 204841 (2022-003)
Material Weakness 2022
Open Doors for Multicultural Families
WA
Questioned Costs Eligibility Material Weakness § 200.302
We agree with this finding that certifications of direct assistance provided to individuals were not obtained. We have taken steps to correct the issues identified and during June 2023 we modified our procedures for certification of direct assistance received by clients. We will review our process a...
We agree with this finding that certifications of direct assistance provided to individuals were not obtained. We have taken steps to correct the issues identified and during June 2023 we modified our procedures for certification of direct assistance received by clients. We will review our process and procedures for obtaining signatures from clients receiving gift cards and other forms of direct assistance, including non-financial assistance as well as rent and utility assistance, to ensure that amounts received, and dates received are attested by clients via signature or via an acceptable alternative electronic attestation.
View Audit 174174 Questioned Costs: $1
Finding 204840 (2022-002)
Material Weakness 2022
Open Doors for Multicultural Families
WA
Questioned Costs Allowable Costs / Cost Principles § 200.430
We agree with this finding regarding the allocation of payroll costs for one-time bonus payments. We have taken steps to correct the issues identified and during June 2023 we modified our procedures for allocation of payroll costs to federal programs. In June 2023, we changed our payroll processing ...
We agree with this finding regarding the allocation of payroll costs for one-time bonus payments. We have taken steps to correct the issues identified and during June 2023 we modified our procedures for allocation of payroll costs to federal programs. In June 2023, we changed our payroll processing vendor. This will allow us to have better controls over our payroll processing. We will make sure all staff certify their time and effort expended for each payroll.
View Audit 174174 Questioned Costs: $1
Finding 204834 (2022-007)
Material Weakness 2022
Kankakee School District 111
IL
Questioned Costs Allowable Costs / Cost Principles
Finding Number: 2022-007 Finding: Expenditures were overclaimed on certain ESSER grants for fiscal year 2022 in the amount of $818,716. Planned Corrective Action: All ESSER Grants should be reconciled to-date to ensure that revenues are recorded in the same fund in which the expenses occurred. Movin...
Finding Number: 2022-007 Finding: Expenditures were overclaimed on certain ESSER grants for fiscal year 2022 in the amount of $818,716. Planned Corrective Action: All ESSER Grants should be reconciled to-date to ensure that revenues are recorded in the same fund in which the expenses occurred. Moving forward ? once an ESSER expenditure report is created, the accounting coordinator will be provided with a breakdown (by fund) of how the revenue should be recorded. Anticipated Completion Date: June 30, 2023 Contact/Responsible Person: Assistant Superintendent of Business TBD, Shemeka M. Fountain, Assistant Superintendent
View Audit 174116 Questioned Costs: $1
Finding 204818 (2022-004)
Significant Deficiency 2022
Council on Substance Abuse Ncadd
AL
Questioned Costs Period of Performance Significant Deficiency § 200.77
COSA has already strengthened year-end and grant period ending procedures by conducting monthly reviews to identify any expenses and unpaid expenses that should be captured and submitted for reimbursement. These reviews are being conducted by the Finance Director and Executive Director.
COSA has already strengthened year-end and grant period ending procedures by conducting monthly reviews to identify any expenses and unpaid expenses that should be captured and submitted for reimbursement. These reviews are being conducted by the Finance Director and Executive Director.
View Audit 174159 Questioned Costs: $1
Finding 204807 (2022-003)
Significant Deficiency 2022
Housing Authority of the City of Easton
PA
Questioned Costs HUD Housing Programs Significant Deficiency
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Ty...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Tyler Martin, Executive Director, is responsible for implementing this corrective action by December 31, 2023.
View Audit 174107 Questioned Costs: $1
Finding 204806 (2022-002)
Significant Deficiency 2022
Housing Authority of the City of Easton
PA
Questioned Costs HUD Housing Programs Significant Deficiency
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Ty...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Tyler Martin, Executive Director, is responsible for implementing this corrective action by December 31, 2023.
View Audit 174107 Questioned Costs: $1
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