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Corrective Action Plans

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Finding 1176735 (2023-003)
Material Weakness 2023
SHEFFIELD CITY BOARD OF EDUCATION
AL
Questioned Costs
Contact Person Responsible for Corrective Action Plan: G. Janina Trzmiel, Chief School Financial Officer Corrective Action Plan: We agree with the auditors’ comments and have taken the following actions: The Board will implement policies to ensure appropriate conditions are met according to the Davi...
Contact Person Responsible for Corrective Action Plan: G. Janina Trzmiel, Chief School Financial Officer Corrective Action Plan: We agree with the auditors’ comments and have taken the following actions: The Board will implement policies to ensure appropriate conditions are met according to the Davis-Bacon Act. Anticipated Completion Date: September 30, 2024
View Audit 390658
Finding 1176734 (2023-002)
Material Weakness 2023
SHEFFIELD CITY BOARD OF EDUCATION
AL
Cash Management Questioned Costs Reporting § 200.305
Contact Person Responsible for Corrective Action Plan: G. Janina Trzmiel, Chief School Financial Officer Corrective Action Plan: We agree with the auditors’ comments and have taken the following actions: The Board will implement policies to ensure proper submission and approval over ESSER funds for ...
Contact Person Responsible for Corrective Action Plan: G. Janina Trzmiel, Chief School Financial Officer Corrective Action Plan: We agree with the auditors’ comments and have taken the following actions: The Board will implement policies to ensure proper submission and approval over ESSER funds for reimbursement. Anticipated Completion Date: September 30, 2024
View Audit 390658
Finding 1176733 (2023-001)
Material Weakness 2023
SHEFFIELD CITY BOARD OF EDUCATION
AL
Questioned Costs Allowable Costs / Cost Principles § 200.430
Contact Person Responsible for Corrective Action Plan: G. Janina Trzmiel, Chief School Financial Officer Corrective Action Plan: We agree with the auditors’ comments and have taken the following actions: The Board will implement policies to ensure that all employees who begin to work under a federal...
Contact Person Responsible for Corrective Action Plan: G. Janina Trzmiel, Chief School Financial Officer Corrective Action Plan: We agree with the auditors’ comments and have taken the following actions: The Board will implement policies to ensure that all employees who begin to work under a federal or state fund sign certifications of all time working on a single award. Anticipated Completion Date: September 30, 2024
View Audit 390658
Finding 1175541 (2023-007)
Material Weakness 2023
Saint Anthony Health Ministries and Subsidiaries
IL
Questioned Costs Subrecipient Monitoring Material Weakness § 200.334
The Organization hired a new grant and partnership specialist. This specialist attaches all relevant support for expenditure to the internal monthly grant reporting and ensures that all expenditures are fully supported by appropriate detail. This detail is on a shared drive with finance and is revie...
The Organization hired a new grant and partnership specialist. This specialist attaches all relevant support for expenditure to the internal monthly grant reporting and ensures that all expenditures are fully supported by appropriate detail. This detail is on a shared drive with finance and is reviewed by the vice president of finance.
View Audit 389331
Finding 1175235 (2023-008)
Material Weakness 2023
Oregon Coast Community Action
AL
Matching / Level of Effort / Earmarking Questioned Costs Subrecipient Monitoring
Finding 2023-008 – Eligibility – Material Weakness in Internal Controls over Compliance and Instance of Noncompliance Low-Income Home Energy Assistance ALN# 93.568 (Repeat 2022-015) US Department of Health and Human Services Passed through Oregon Housing and Community Services Federal Grant/Contract...
Finding 2023-008 – Eligibility – Material Weakness in Internal Controls over Compliance and Instance of Noncompliance Low-Income Home Energy Assistance ALN# 93.568 (Repeat 2022-015) US Department of Health and Human Services Passed through Oregon Housing and Community Services Federal Grant/Contract Number: 2302ORLIEA, 2202ORLIEA Grant period – 2022 & 2023 ORCCA is aware of lack of documentation and internal control during the audit period due to various reasons, mainly short staffing and staff turnover and has been working hard to prevent such occurrences. The Finance staff (Finance Director, Accounting Manager, Program Fiscal Compliance Coordinator) have already started communicating with program directors if any such issues are observed. The Energy program has been current on the required reporting since the referenced audit period. The program is aware of the grants’ requirements now. Additionally, ORCCA plans to utilize grant tracker system with the ability to send reminders for important dates to avoid future delinquent reporting that was experienced during the audit period. The system will be utilized by the program directors as well as finance team (Finance Director, Accounting Manager, Program Fiscal Compliance Coordinator) working with grants/directors. The estimated date of completion of this process is January 31, 2026. ORCCA’s current process at the Energy program level has already improved to ensure proper documentation of eligibility. The Energy program director and staff are implementing this internal control at the program level to review the supporting documents and information and proper coding to the correct period.
View Audit 388923
Finding 1175228 (2023-006)
Material Weakness 2023
Oregon Coast Community Action
AL
Allowable Costs / Cost Principles Questioned Costs § 200.303 § 200.403 § 200.404 § 200.405 § 200.430
Item 2023-006 Activities Allowed or Unallowed/Allowable Costs/Cost Principles Head Start ALN# 93.600 US Department of Health & Human Services (Repeat 2022- 008) Federal Grant/Contract Number: 10CH011215-03-03; 10CH011215-03 C3; 10CH011215-04; 10HE000901-01-C6 Grant period – 2022 & 2023 The HS progra...
Item 2023-006 Activities Allowed or Unallowed/Allowable Costs/Cost Principles Head Start ALN# 93.600 US Department of Health & Human Services (Repeat 2022- 008) Federal Grant/Contract Number: 10CH011215-03-03; 10CH011215-03 C3; 10CH011215-04; 10HE000901-01-C6 Grant period – 2022 & 2023 The HS program has established an internal process of requester/approver in place to review transaction requested. Documents then get reviewed again by HR or Finance staff based on the transaction type before getting processed.
View Audit 388923
Finding 1175220 (2023-005)
Material Weakness 2023
Cooperstown Medical Center D/b/a Dakota Regional Medical Center
ND
Questioned Costs Special Tests & Provisions Material Weakness
Federal Agency Name Department of Agriculture Federal Assistance Listing #10.766 Program Name Community Facilities Loan and Grants Cluster Finding Summary The Medical Center does not ensure that the required USDA Accounts (General Account, Construction Account, Debt Service Account, and Reserve Acco...
Federal Agency Name Department of Agriculture Federal Assistance Listing #10.766 Program Name Community Facilities Loan and Grants Cluster Finding Summary The Medical Center does not ensure that the required USDA Accounts (General Account, Construction Account, Debt Service Account, and Reserve Account) were reconciled on a timely basis. This increases the possibility that errors related to the USDA Accounts and other accounts impacted by the USDA Accounts, including construction in progress, are not properly stated in the financial statements. In addition, there could be amounts expended from the USDA Accounts that do not meet the requirements and those expenditures would not be identified in a timely manner. Corrective Action Plan Internal controls will be updated to have a formalized process established to ensure timely reconciliation of the USDA Accounts as well as a review process of those reconciliations each month Responsible Individuals Judy Monson, CFO; Nikki Lindsey, CEO; Jasen Walker, Controller Anticipated Completion Date Complete.
View Audit 388912
Finding 1175219 (2023-004)
Material Weakness 2023
Cooperstown Medical Center D/b/a Dakota Regional Medical Center
ND
Reporting Questioned Costs Material Weakness
Federal Agency Name Department of Agriculture Federal Assistance Listing #10.766 Program Name Community Facilities Loan and Grants Cluster Federal Agency Name Department of Health and Human Services Federal Assistance Listing #93.697 Program Name COVID 19 Testing and Mitigations for Rural Health Cli...
Federal Agency Name Department of Agriculture Federal Assistance Listing #10.766 Program Name Community Facilities Loan and Grants Cluster Federal Agency Name Department of Health and Human Services Federal Assistance Listing #93.697 Program Name COVID 19 Testing and Mitigations for Rural Health Clinics Federal Agency Name Department of Health and Human Services Federal Assistance Listing #93.301 Program Name COVID 19 Small Rural Hospital Improvement Grants Finding Summary Eide Bailly assisted in the preparation of our draft consolidated schedule of expenditures and federal awards and accompanying notes to the consolidated schedule of expenditures and federal awards. Corrective Action Plan It is not cost effective to have an internal control system designed to provide for a complete and accurate schedule of expenditures and federal awards. We requested that our auditors, Eide Bailly LLP, assist in the preparation of the schedule of expenditures. We have designated a member of management to review the drafted schedule of expenditures. Responsible Individuals Judy Monson, CFO; Nikki Lindsey, CEO Anticipated Completion Date Ongoing
View Audit 388912
Finding 1174905 (2023-003)
Material Weakness 2023
Count of Penobscot, Maine
ME
Questioned Costs
2023-003 Other Matter Name of contact person: Blair Tinkham, County Administrator Corrective Action: The Organization is aware of the filing deadline and will ensure that future audits are completed on a timely basis. Controls are being implemented to ensure that the year end reporting can be comple...
2023-003 Other Matter Name of contact person: Blair Tinkham, County Administrator Corrective Action: The Organization is aware of the filing deadline and will ensure that future audits are completed on a timely basis. Controls are being implemented to ensure that the year end reporting can be completed within a period of time that will allow timely completion of the audit and submission to the audit clearinghouse. Proposed implementation date: The corrective actions will be implemented as soon as possible.
View Audit 388461
Finding 1174702 (2023-013)
Material Weakness 2023
City of Woonsocket
RI
Procurement, Suspension & Debarment Eligibility HUD Housing Programs
Reference Number: 2023-013 Finding: Eligibility Determinations for the HOME Program Name of Contact Person: Lara Auclair Corrective Active Plan: The City of Woonsocket has developed policies and procedures in order to facilitate the proper standards for documentation of income eligibility. The depar...
Reference Number: 2023-013 Finding: Eligibility Determinations for the HOME Program Name of Contact Person: Lara Auclair Corrective Active Plan: The City of Woonsocket has developed policies and procedures in order to facilitate the proper standards for documentation of income eligibility. The department will ensure that proper approvals will be solicited from the HOME Program Compliance Officer after thorough review. Written agreement documentation will be revised to include the requirements from the new compliance manual. The City of Woonsocket plans to procure grant management software which will streamline the application process and allow for improved recordkeeping to ensure compliance with all policies and procedures. Proposed Completion Date: 6/30/26
View Audit 388245
Finding 1174698 (2023-010)
Material Weakness 2023
City of Woonsocket
RI
Material Weakness Reporting Internal Control / Segregation of Duties § 200.328 § 200.329
Reference Number: 2023-010 Finding: Improve Controls and Compliance with Reporting Name of Contact Person: Lorina Esposito Corrective Active Plan: In the past year, the City has fully staffed the division of housing and community development which has led to the successful submission of the 2024 CAP...
Reference Number: 2023-010 Finding: Improve Controls and Compliance with Reporting Name of Contact Person: Lorina Esposito Corrective Active Plan: In the past year, the City has fully staffed the division of housing and community development which has led to the successful submission of the 2024 CAPER. The staff worked diligently to find all required data for the report and participated in training courses to prepare for future CAPERs. Proposed Completion Date: 3/31/26
View Audit 388245
Finding 1174694 (2023-008)
Material Weakness 2023
City of Woonsocket
RI
Material Weakness Reporting Internal Control / Segregation of Duties § 200.328 § 200.329
Reference Number: 2023-008 Finding: Improve Controls and Compliance with Reporting Name of Contact Person: Christine Chamberland Corrective Active Plan: The City will develop and implement formal written procedures for preparing, submitting, and retaining all required quarterly performance and evalu...
Reference Number: 2023-008 Finding: Improve Controls and Compliance with Reporting Name of Contact Person: Christine Chamberland Corrective Active Plan: The City will develop and implement formal written procedures for preparing, submitting, and retaining all required quarterly performance and evaluation reports in compliance with program requirements. Designated staff will be responsible for tracking reporting deadlines, ensuring timely submissions, and maintaining thorough documentation of all reports. Management will conduct regular reviews to monitor compliance and address any deficiencies promptly. Proposed Completion Date: 6/30/26
View Audit 388245
Finding 1174289 (2023-008)
Material Weakness 2023
County of Lassen
CA
Questioned Costs Internal Control / Segregation of Duties
Highway Planning and Construction – Assistance Listing No. 20.205 Recommendation: We recommend that the County of Lassen strengthen its internal controls to ensure that all required documentation supporting the implementation of its Quality Assurance Program is retained and readily available for aud...
Highway Planning and Construction – Assistance Listing No. 20.205 Recommendation: We recommend that the County of Lassen strengthen its internal controls to ensure that all required documentation supporting the implementation of its Quality Assurance Program is retained and readily available for audit purposes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We were unaware the auditor’s office needed documentation for the quality assurance program. We have notified public works to forward us the information. Name(s) of the contact person(s) responsible for corrective action: Pete Heimbigner Planned completion date for corrective action plan: September 18, 2025
View Audit 388041
Finding 1174280 (2023-009)
Material Weakness 2023
County of Lassen
CA
Questioned Costs
Highway Planning and Construction – Assistance Listing No. 20.205 Recommendation: We recommend that the County of Lassen implement procedures to ensure that all required wage rate documentation is obtained and retained for all applicable federally funded projects. This includes certified payrolls an...
Highway Planning and Construction – Assistance Listing No. 20.205 Recommendation: We recommend that the County of Lassen implement procedures to ensure that all required wage rate documentation is obtained and retained for all applicable federally funded projects. This includes certified payrolls and evidence of wage rate verification. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We were unaware the auditor’s office needed documentation for the wage rate documentation. We have notified public works to forward us the information. Name(s) of the contact person(s) responsible for corrective action: Pete Heimbigner Planned completion date for corrective action plan: September 18, 2025
View Audit 388041
Finding 1174193 (2023-001)
Material Weakness 2023
Gbapp, Inc.
CT
Questioned Costs Material Weakness Reporting
Description of Finding: GBAPP, Inc. was unable to prepare financial statements, a schedule of federal awards and a schedule of state financial assistance that complied with Generally Accepted Accounting Principles (GAAP) and governmental professional standards on a timely basis. Significant adjustme...
Description of Finding: GBAPP, Inc. was unable to prepare financial statements, a schedule of federal awards and a schedule of state financial assistance that complied with Generally Accepted Accounting Principles (GAAP) and governmental professional standards on a timely basis. Significant adjustments, subsequent to year end, were required to conform the financial statements and schedules to professional standards in all material respects. Accordingly, the Federal Data Collection Form and the Connecticut EARS filings were not submitted timely. Statement of Concurrence or Nonconcurrence: GBAPP, Inc. concurs with this audit finding. Corrective Action: Management has since retained additional personnel to assist in performing these duties and is in the process of implementing additional policies and procedures. GBAPP supplemented its accounting personnel with an external CPA with extensive experience in accounting and reporting for non-profit organizations that receive federal and state funding, and who also possesses the suitable skills, knowledge and experience in financial, government and grants management reporting to ensure that this finding will not be repeated. Name of Contact Person: Nancy Kingwood President/Executive Director 203-366-8255 nkingwood@gbapp.org Projected Completion Date: Immediately
View Audit 387906
Finding 1174132 (2023-003)
Material Weakness 2023
Norman County
MN
Questioned Costs Cash Management Reporting § 200.303
Finding Number: 2023-003 Finding Title: Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Taylor Spilde Corrective Action Planned: Taylor has been receiving supporting documents and reports since 1/1/2024. Taylor received notification sinc...
Finding Number: 2023-003 Finding Title: Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Taylor Spilde Corrective Action Planned: Taylor has been receiving supporting documents and reports since 1/1/2024. Taylor received notification since 2024 and has been reporting since receiving notification. Anticipated Completion Date: 1/1/2024
View Audit 387778
Finding 1174131 (2023-002)
Material Weakness 2023
Norman County
MN
Questioned Costs Eligibility Significant Deficiency § 200.303
Finding Number: 2023-002 Finding Title: Eligibility - MAXIS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Teri Taylor Corrective Action Planned: Implementation of quarterly internal auditing of cases Annual Public Assistance Program review/train...
Finding Number: 2023-002 Finding Title: Eligibility - MAXIS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Teri Taylor Corrective Action Planned: Implementation of quarterly internal auditing of cases Annual Public Assistance Program review/trainings for staff Anticipated Completion Date: Quarterly internal audits anticipated start date: April 2026 Anticipated completion date of ongoing program training: July 2026
View Audit 387778
Finding 1173693 (2023-001)
Material Weakness 2023
Coryell County Memorial Hospital Authority
TX
Reporting Internal Control / Segregation of Duties Questioned Costs
Coryell County Memorial Hospital Authority implemented enhanced financial reporting procedures effective November 1, 2024. These procedures include the use of more detailed reports with sub-categories of expenses rather than reliance solely on the Authority’s summarized income statement when aggrega...
Coryell County Memorial Hospital Authority implemented enhanced financial reporting procedures effective November 1, 2024. These procedures include the use of more detailed reports with sub-categories of expenses rather than reliance solely on the Authority’s summarized income statement when aggregating data. Although corrective action was implemented prior to issuance of the audit report, the finding is reported because the condition existed during the audit period. Management believes these procedures have been operating effectively since implementation and will prevent recurrence.
View Audit 387400
Finding 1173302 (2023-005)
Material Weakness 2023
South Dakota Urban Indian Health, Inc.
SD
Questioned Costs Material Weakness Reporting § 200.302 § 200.333
2023 – 005: Reporting (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2021-005 and 2022-005) Material Weakness – 93.U01 Title V Condition: The Organization was unable to provide any of the required reports for the Title V program, including the financial report, activity narrative, ...
2023 – 005: Reporting (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2021-005 and 2022-005) Material Weakness – 93.U01 Title V Condition: The Organization was unable to provide any of the required reports for the Title V program, including the financial report, activity narrative, third-party income report, GPRA/GPRAMA, urban data standards, and property inventory. Without these reports, we were unable to perform the necessary audit procedures to assess compliance with federal requirements. Corrective Action Plan: As of October 1, 2024, the start of FY25 QuickBooks has been the only software used and Revenue and Disbursements are being classed by Fund. General ledgers are reconciled monthly. Management has implemented procedures and training to assure financial report, activity narrative, third-party income report, GPRA/GPRAMA, urban data standards, and property inventory are completed and retained.
View Audit 386840
Finding 1173298 (2023-003)
Material Weakness 2023
South Dakota Urban Indian Health, Inc.
SD
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.302 § 200.333
2023 – 003: Activities Allowed and Unallowed, Allowable Costs, Period of Performance (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2021-003 and 2022-003) Material Weakness – 93.U01 Title V Condition: The Organization’s general ledger did not allow for sufficient identification of ...
2023 – 003: Activities Allowed and Unallowed, Allowable Costs, Period of Performance (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2021-003 and 2022-003) Material Weakness – 93.U01 Title V Condition: The Organization’s general ledger did not allow for sufficient identification of transactions related to the major program, Title V. Title V expenditures were recorded through journal entries without supporting transaction-level detail. Because of this, the population of expenditures could not be tied to individual transactions, and pulling samples from this population would not provide a reasonable basis for drawing conclusions about the population tested. As a result, we were unable to select transactions for testing or perform the necessary audit procedures to assess compliance with federal requirements. Corrective Action Plan: As of October 1, 2024, the start of FY25, QuickBooks has been the only software used, and Revenue and Disbursements are being classed by Fund. General ledgers are reconciled monthly. Management is strengthening documentation and recordkeeping procedures to ensure compliance with federal record retention requirements, including improved tracking of Title V expenditures and retention of transaction-level support.
View Audit 386840
Finding 1173278 (2023-006)
Material Weakness 2023
Great Northwest Education Cooperative
ND
Questioned Costs Reporting Equipment & Real Property Management
Contact Person – Benjamin Schafer, Executive Director Corrective Action Plan – The Cooperative has no plans to own any property going forward. However, should this situation occur in the future training will be provided for all employees involved with the grant. Completion Date – As needed.
Contact Person – Benjamin Schafer, Executive Director Corrective Action Plan – The Cooperative has no plans to own any property going forward. However, should this situation occur in the future training will be provided for all employees involved with the grant. Completion Date – As needed.
View Audit 386791
Finding 1173222 (2023-012)
Material Weakness 2023
Jordan Community Residential Center
OH
Questioned Costs Internal Control / Segregation of Duties
Jordan CRC appreciates the audit findings and is committed to strengthening its internal controls over cash disbursements. In response, the following corrective actions will be implemented:
Jordan CRC appreciates the audit findings and is committed to strengthening its internal controls over cash disbursements. In response, the following corrective actions will be implemented:
View Audit 386703
Finding 1173222 (2023-012)
Material Weakness 2023
Jordan Community Residential Center
OH
Questioned Costs Internal Control / Segregation of Duties
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View Audit 386703
Finding 1173222 (2023-012)
Material Weakness 2023
Jordan Community Residential Center
OH
Questioned Costs Internal Control / Segregation of Duties
1. Policy and Procedure Update
1. Policy and Procedure Update
View Audit 386703
Finding 1173222 (2023-012)
Material Weakness 2023
Jordan Community Residential Center
OH
Questioned Costs Internal Control / Segregation of Duties
The Organization will revise its financial policies to explicitly require that all cash disbursements be supported by original, itemized, and properly approved invoices. These revisions will be incorporated into the 2025 edition of the Financial Policies and Procedures Manual.
The Organization will revise its financial policies to explicitly require that all cash disbursements be supported by original, itemized, and properly approved invoices. These revisions will be incorporated into the 2025 edition of the Financial Policies and Procedures Manual.
View Audit 386703
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