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Corrective Action Plans

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Finding 520248 (2024-001)
Significant Deficiency 2024
Riverview School District
AR
Questioned Costs School Nutrition Programs Cash Management
One application was not properly approved by the verifying official: As the verifying official, the Food Service Director will check all applications going forward to ensure that the applications have been signed by the verifying official.
One application was not properly approved by the verifying official: As the verifying official, the Food Service Director will check all applications going forward to ensure that the applications have been signed by the verifying official.
View Audit 339876 Questioned Costs: $1
Finding 520248 (2024-001)
Significant Deficiency 2024
Riverview School District
AR
Questioned Costs School Nutrition Programs Cash Management
One application was incorrectly classified as free rather than paid: Food Service Director will send each building secretaries an email reminding them to make sure all sources of income are entered with the correct dollar amounts and frequency of pay so the eTrition system will calculate correctly ...
One application was incorrectly classified as free rather than paid: Food Service Director will send each building secretaries an email reminding them to make sure all sources of income are entered with the correct dollar amounts and frequency of pay so the eTrition system will calculate correctly to determine eligibility according to the USDA income eligibility guidelines. The determining officials and the verifying official will either attend in person or digitally a refresher class if offered by the Wilbur D Mills Education Cooperative in the summer of 2025.
View Audit 339876 Questioned Costs: $1
Finding 520248 (2024-001)
Significant Deficiency 2024
Riverview School District
AR
Questioned Costs School Nutrition Programs Cash Management
One application was not available for audit inspection: All applications will be maintained for audit inspection. Going forward the Food Service Director will make sure all members of the household are listed on the application and matches the application in eTrition .
One application was not available for audit inspection: All applications will be maintained for audit inspection. Going forward the Food Service Director will make sure all members of the household are listed on the application and matches the application in eTrition .
View Audit 339876 Questioned Costs: $1
Finding 520235 (2024-011)
Significant Deficiency 2024
City of Albuquerque
NM
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.403
The City concurs with the finding. Albuquerque Police Department (APD) Grant Administrator will meet with the City Grant Administrator to review and prepare the necessary payroll corrections, ensuring that all payroll charges allocated to the grant are accurate. The APD Grant Administrator will be r...
The City concurs with the finding. Albuquerque Police Department (APD) Grant Administrator will meet with the City Grant Administrator to review and prepare the necessary payroll corrections, ensuring that all payroll charges allocated to the grant are accurate. The APD Grant Administrator will be responsible for submitting correcting payroll reclassifications to the City's Grants Management Section for review, entry and approval no later than January 31, 2025. APD will work directly with the City's Grants Management Section to establish new reconciliation, reclassification and validation processes to ensure that only eligible officers and pay types are charged to the grant.
View Audit 339863
Finding 520234 (2024-010)
Significant Deficiency 2024
City of Albuquerque
NM
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.511
The City concurs with the finding. Transit Department staff is in the process of developing a policy establishing internal controls over timekeeping and is near finalizing the policy. Once finalized, the policy will be reviewed with appropriate parties. Further, the Transit Department is exploring t...
The City concurs with the finding. Transit Department staff is in the process of developing a policy establishing internal controls over timekeeping and is near finalizing the policy. Once finalized, the policy will be reviewed with appropriate parties. Further, the Transit Department is exploring the purchase and implementation of additional software to assist with enacting these controls.
View Audit 339863
Finding 520161 (2024-002)
Significant Deficiency 2024
Tri-City Healthcare District
CA
HUD Housing Programs Questioned Costs Cash Management
Finding 2024-002: Reporting – Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance Corrective Action Planned: The District agrees with the findings and management has implemented a corrective action plan to ensure the required reports are filed timely. Starting Ja...
Finding 2024-002: Reporting – Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance Corrective Action Planned: The District agrees with the findings and management has implemented a corrective action plan to ensure the required reports are filed timely. Starting January 2024, all financial reports were filed on time. Person Responsible for Corrective Action: Anh Nguyen, Controller Anticipated Completion Date: June 30, 2025
View Audit 339746
Finding 520156 (2024-001)
Significant Deficiency 2024
Housing Authority of the City of Bluefield
WV
HUD Housing Programs Questioned Costs Subrecipient Monitoring
2024-001 – ALN 14.850 – Public Housing Operating Fund – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Mr. Tony Webster, Executive Director Projected Completion Date: June 30, 2025
2024-001 – ALN 14.850 – Public Housing Operating Fund – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Mr. Tony Webster, Executive Director Projected Completion Date: June 30, 2025
View Audit 339710
Finding 520134 (2024-002)
Significant Deficiency 2024
Community Leaders Advocating Student Success, Inc.
LA
Questioned Costs School Nutrition Programs
Planned Corrective Action: Management will review potential uses for the net cash resources or communicate with the Louisiana Department of Education for appropriate return of funds. Person(s) Responsible: Kelly S. Batiste, CEO/Principal Estimated Completion Date: June 30, 2025
Planned Corrective Action: Management will review potential uses for the net cash resources or communicate with the Louisiana Department of Education for appropriate return of funds. Person(s) Responsible: Kelly S. Batiste, CEO/Principal Estimated Completion Date: June 30, 2025
View Audit 339693
Finding 520100 (2024-002)
Material Weakness 2024
Hood River County
OR
Questioned Costs Procurement, Suspension & Debarment § 200.320
RESPONSIBLE OFFICIAL: SHERI PATTERSON, BUDGET & FINANCE DIRECTOR Management understands that Hood River County, as a Federal Grant recipient and a public servant, should follow formal procurement methods. The policies are in place for the County. Updates will be made in 2025 to strengthen these poli...
RESPONSIBLE OFFICIAL: SHERI PATTERSON, BUDGET & FINANCE DIRECTOR Management understands that Hood River County, as a Federal Grant recipient and a public servant, should follow formal procurement methods. The policies are in place for the County. Updates will be made in 2025 to strengthen these policies. Management will work to enforce these policies through all departments and divisions.
View Audit 339675 Questioned Costs: $1
City of Charleston, West Virginia
WV
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430
Finding 2024-003 Allowability-Payroll: Federal Agency – U.S. Department of Housing and Urban Development Program Name – Community Development Block Grants/Entitlement Grants Federal Assistance Listing Number: 14.218 2 CFR 200.303 requires that a non-federal entity must “(a) establish and maintai...
Finding 2024-003 Allowability-Payroll: Federal Agency – U.S. Department of Housing and Urban Development Program Name – Community Development Block Grants/Entitlement Grants Federal Assistance Listing Number: 14.218 2 CFR 200.303 requires that a non-federal entity must “(a) establish and maintain effective internal control over the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States and the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).” 2 CFR 200.430 (g)(1) states, “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must : (i) Be supported by a system of internal control that provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) Be incorporated into the official records of the recipient or subrecipient; (iii) Reasonably reflect the total activity for which the employee is compensated by the recipient or subrecipient, not exceeding 100 percent of compensated activities (for IHES, this the is the IBS); (iv) Encompass federally-assisted and all other activities compensated by the recipient or subrecipient on an integrated basis but may include the use of subsidiary records as defined in the recipients written policy; (v) comply established accounting policies and procedures of the recipient or subrecipient (See paragraph (i)(1)(ii) of this section for treatment of incidental work for IHES.); and (vi) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than on Federal ward; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. 2 CFR 200.403 indicates that costs must “be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-Federal entity” and must be “adequately documented”. Responsible Parties: The City Auditor will work with the Mayor’s Office of Economic and Community Development to enhance the policies and procedures in place to ensure that expenditures charged to the federal awards are properly reviewed and supported.
View Audit 339617 Questioned Costs: $1
Finding 520089 (2024-002)
Significant Deficiency 2024
City of Charleston, West Virginia
WV
Questioned Costs Internal Control / Segregation of Duties § 200.303
Finding 2024-002 Internal Control Documentation: Federal Agency – U.S. Department of Housing and Urban Development Program Name – Community Development Block Grants/Entitlement Grants Federal Assistance Listing Number: 14.218 2 CFR 200.303 requires that a non-federal entity must “(a) establish a...
Finding 2024-002 Internal Control Documentation: Federal Agency – U.S. Department of Housing and Urban Development Program Name – Community Development Block Grants/Entitlement Grants Federal Assistance Listing Number: 14.218 2 CFR 200.303 requires that a non-federal entity must “(a) establish and maintain effective internal control over the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States and the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).” Responsible Parties: The City Auditor will work with the Mayor’s Office of Economic and Community Development to enhance the policies and procedures in place to ensure that documentation of review and approvals are maintained as evidence of controls with the specified requirements.
View Audit 339617
Finding 520086 (2024-003)
Material Weakness 2024
St. Martin Parish School Board
LA
Questioned Costs
The School Board will implement policies and procedures to ensure that grant expenditures are paid after the goods/services are received. CFO Casey V. Broussard is responsible for the plan. This plan will be implemented immediately.
The School Board will implement policies and procedures to ensure that grant expenditures are paid after the goods/services are received. CFO Casey V. Broussard is responsible for the plan. This plan will be implemented immediately.
View Audit 339601 Questioned Costs: $1
Finding 520070 (2024-001)
Significant Deficiency 2024
Wilson County, North Carolina
NC
Special Tests & Provisions Questioned Costs Significant Deficiency
Corrective Action Plan CY Findings: 2024 -001 U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services, Division of Social Services Program Name: DSS Crosscutting (State) Supplemental Nutrition Assistance Program AL#10.561 CY Finding 2024-001 Signi...
Corrective Action Plan CY Findings: 2024 -001 U.S. Department of Health and Human Services Passed through the N.C. Department of Health and Human Services, Division of Social Services Program Name: DSS Crosscutting (State) Supplemental Nutrition Assistance Program AL#10.561 CY Finding 2024-001 Significant Deficiency over Internal Controls Name of Contact Person: Melissa McDaniels, SIU Supervisor Corrective Action/Management’s Response: Our prior process for completing the DSS-1682 was not fully aligned with federal policy and guidelines. During the audit a DSS-1682 form with a February date of discovery entered into NC Fast was found unsigned by supervisor. This form was reviewed and approved by the new supervisor in July when brought to her attention. Prior to completing the approval, clarity was sought from our state partner. Guidance was provided to SIU Supervisor (Melissa McDaniels) concerning processing the DSS-1682 accurately according to policy 800.06 D.7(Katie White 7/19/24). Program staff (SIU) was retrained on the DSS-1682. A reminder of state policy and the proper way to complete DSS-1682 was sent to staff on 8/9/2024 by SIU Supervisor Melissa McDaniels. These measures are in place to prevent future errors with the DSS-1682 form. Prior supervisors of SIU (Jessica Murphy and Kathy Alston) were asked to provide training to the new supervisor and Business Officer to ensure all agency practices align with DSS policy. All SIU dates of Discovery are being reviewed and verified by staff when completing 2nd reviews. Proposed Completion Date: 8/9/2024
View Audit 339573
Finding 520000 (2024-001)
Significant Deficiency 2024
Lifelong Medical Care
CA
Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions
12/11/2024 LifeLong Medical Care Corrective Action Plan For the year ended June 30, 2024 2024-001 Special Tests and Provisions - Significant deficiency in Internal Control over Compliance Name of Contact Person: Brent Copen, CFO Corrective Action: LifeLong Medical Care will: - Immediately retrain s...
12/11/2024 LifeLong Medical Care Corrective Action Plan For the year ended June 30, 2024 2024-001 Special Tests and Provisions - Significant deficiency in Internal Control over Compliance Name of Contact Person: Brent Copen, CFO Corrective Action: LifeLong Medical Care will: - Immediately retrain staff involved in Sliding Fee Discount Program (SFDP) on program requirements and proper implementation of sliding fee determination and billing. - Train all new staff at new hire orientations, conduct an internal audit, and retrain current staff based on outcome as needed. - Perform periodic audits of sliding fee transactions. Proposed Completion Date: June 30, 2025
View Audit 339437
Finding 519969 (2024-001)
Significant Deficiency 2024
Peckham Inc. and Subsidiaries
MI
Allowable Costs / Cost Principles Questioned Costs Reporting § 200.430
Action to be Taken: The Organization concurs with the facts of this finding and is implementing procedures to prevent this in the future. This issue was isolated to a specific payroll, where a report did not function as intended. No issues were detected with either prior or future payrolls. However,...
Action to be Taken: The Organization concurs with the facts of this finding and is implementing procedures to prevent this in the future. This issue was isolated to a specific payroll, where a report did not function as intended. No issues were detected with either prior or future payrolls. However, we have implemented the additional step of checking these reports to timesheets to ensure there are no discrepancies.
View Audit 339414 Questioned Costs: $1
Finding 519904 (2024-001)
Material Weakness 2024
County of Monterey
CA
Reporting Questioned Costs Allowable Costs / Cost Principles
The County of Monterey respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers a...
The County of Monterey respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT No financial statement findings to report in the current year. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2024-001 ELC Enhancing Detection Program – ALN 93.323 ELC Enhancing Detection Expansion Program – ALN 93.323 Recommendation: CLA recommends that the County review and update its internal controls related to the ELC grants and provide additional training to ELC staff on compliance with allowable cost and reporting requirements. Proper supervision and review should ensure accurate cost preparation for reimbursement invoices. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Health Department, Public Health Bureau, will provide a refresher training on expenditures eligible for grant reimbursement and the Single Audit selection process. The first refresher training was on December 11, 2024, with bi-annual refresher trainings to be provided in June and December. Name(s) of the contact person(s) responsible for corrective action: Joe Ripley Planned completion date for corrective action plan: was completed December 11, 2024 If there are any questions regarding this plan, please contact Joe Ripley at ripleyjl@countyofmonterey.gov.
View Audit 339307 Questioned Costs: $1
Spruce Landing Housing Corporation
MO
Questioned Costs Cash Management HUD Housing Programs
The Project should make a deposit of $9,175 for the year ended June 30, 2024. Procedures should be improved to ensure that surplus cash is calculated and transferred to the residual receipt account timely.
The Project should make a deposit of $9,175 for the year ended June 30, 2024. Procedures should be improved to ensure that surplus cash is calculated and transferred to the residual receipt account timely.
View Audit 339226 Questioned Costs: $1
Spruce Landing Housing Corporation
MO
Questioned Costs
The Project should create an automatic monthly transfer of $475 from the operating account to the reserve replacement account.
The Project should create an automatic monthly transfer of $475 from the operating account to the reserve replacement account.
View Audit 339226 Questioned Costs: $1
Sunrise House, Inc.
MO
Questioned Costs
MANAGEMENT WILL FUND THE ACCOUNT AS SOON AS FUNDS ARE AVAILABLE
MANAGEMENT WILL FUND THE ACCOUNT AS SOON AS FUNDS ARE AVAILABLE
View Audit 339225 Questioned Costs: $1
Rodsewood Housing Corporation
MO
Questioned Costs
MANAGEMENT WILL FUND THE ACCOUNT AS SOON AS FUNDS ARE AVAILABLE
MANAGEMENT WILL FUND THE ACCOUNT AS SOON AS FUNDS ARE AVAILABLE
View Audit 339223 Questioned Costs: $1
Finding 519893 (2024-003)
Material Weakness 2024
Citadel Gardens, Inc. Dba the Woodlands at Citadel
MO
Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring
Finding 2024-003 Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B – Activities Allowed...
Finding 2024-003 Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow procedures to ensure expenditures are not greater than the HUD approved budget and expenditures include supporting documentation before they are posted to the general ledger. We will also review the accuracy / completeness of all documentation prior to making payment. Anticipated Completion Date December 31, 2024
View Audit 339220 Questioned Costs: $1
Finding 519892 (2024-002)
Material Weakness 2024
Citadel Gardens, Inc. Dba the Woodlands at Citadel
MO
HUD Housing Programs Questioned Costs Subrecipient Monitoring
Finding 2024-002 Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements E - Eligibility Finding ...
Finding 2024-002 Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements E - Eligibility Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow procedures to ensure tenant eligibility and establishing and maintaining security deposits for tenants moving out and we will review the accuracy / completeness of the documentation being processed in the tenant files on a periodic basis. Anticipated Completion Date December 31, 2024
View Audit 339220
Finding 519891 (2024-001)
Material Weakness 2024
Citadel Gardens, Inc. Dba the Woodlands at Citadel
MO
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to p...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended March 31, 2024. Finding 2024-001 Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow our policies and procedures to ensure that our accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date December 31, 2024
View Audit 339220
Finding 519870 (2024-003)
Significant Deficiency 2024
Alexander County
NC
Questioned Costs Special Tests & Provisions Student Financial Aid
Name of Contact Person: Jennifer Herman, Finance Director Corrective Action: 1. The Finance Office will no longer make corrections on employee mileage and meal reimbursement forms submitted by County departments. Finance Office staff will return incorrect forms for departmental personnel to make...
Name of Contact Person: Jennifer Herman, Finance Director Corrective Action: 1. The Finance Office will no longer make corrections on employee mileage and meal reimbursement forms submitted by County departments. Finance Office staff will return incorrect forms for departmental personnel to make corrections and resubmit the reimbursement form. Proposed Completion Date: This plan has been implemented since October 1, 2024. 2. The County will update its travel policy and require County department heads to be responsible for the use of approved rates on employee travel reimbursement forms. Proposed Completion Date: January 1, 2025.
View Audit 339174 Questioned Costs: $1
Finding 519866 (2024-002)
Significant Deficiency 2024
Alexander County
NC
Questioned Costs Special Tests & Provisions Student Financial Aid
Name of Contact Person: Michael Dodson, DSS Business Officer Corrective Action: 1. Alexander County DSS has implemented more detailed Indirect Cost Plan review to ensure that the County Manager signed plan is utilized and not the Final (Draft) version. The Business Officer will further train in t...
Name of Contact Person: Michael Dodson, DSS Business Officer Corrective Action: 1. Alexander County DSS has implemented more detailed Indirect Cost Plan review to ensure that the County Manager signed plan is utilized and not the Final (Draft) version. The Business Officer will further train in the differences between the two documents to ensure the proper one is reviewed and financial data is transferred over to the 1571 mthly cost statements. Proposed Completion Date: Reviewing of the two versions of the Indirect Cost Plans by the DSS Business Officer has been completed as of August 6th, 2024 once the Signed FY23 Indirect Cost plan was obtained. DSS Business Officer will continue a review process every fiscal year once the newly signed plan is received. 2. The DSS Director and Business Office team will review the Official Indirect Cost Plans annually and check the 1571 Statement of Admin. letters mthly to ensure accuracy in the Indirect Cost Plan financial data. Proposed Completion Date: August 6th, 2024
View Audit 339174 Questioned Costs: $1
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