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Corrective Action Plans

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Finding 526388 (2023-003)
Material Weakness 2023
Youth Over US INC
OH
Questioned Costs Internal Control / Segregation of Duties
2023-003 – Opportunities Identified to Enhance Program Disbursement Processes in Alignment with Organizational Procedures.
2023-003 – Opportunities Identified to Enhance Program Disbursement Processes in Alignment with Organizational Procedures.
View Audit 345313 Questioned Costs: $1
Finding 526388 (2023-003)
Material Weakness 2023
Youth Over US INC
OH
Questioned Costs Internal Control / Segregation of Duties
Auditor’s Recommendation:
Auditor’s Recommendation:
View Audit 345313 Questioned Costs: $1
Finding 526388 (2023-003)
Material Weakness 2023
Youth Over US INC
OH
Questioned Costs Internal Control / Segregation of Duties
It is recommended that the Organization implement the following measures to address the identified deficiency:
It is recommended that the Organization implement the following measures to address the identified deficiency:
View Audit 345313 Questioned Costs: $1
Finding 526388 (2023-003)
Material Weakness 2023
Youth Over US INC
OH
Questioned Costs Internal Control / Segregation of Duties
• Enhance internal controls over the processing of transactions.
• Enhance internal controls over the processing of transactions.
View Audit 345313 Questioned Costs: $1
Finding 526388 (2023-003)
Material Weakness 2023
Youth Over US INC
OH
Questioned Costs Internal Control / Segregation of Duties
• Continued expression of importance of the proper protocol related to the processing of transactions.
• Continued expression of importance of the proper protocol related to the processing of transactions.
View Audit 345313 Questioned Costs: $1
Finding 526388 (2023-003)
Material Weakness 2023
Youth Over US INC
OH
Questioned Costs Internal Control / Segregation of Duties
• Establish a protocol in which transactions are monitored for compliance with Organizational policies.
• Establish a protocol in which transactions are monitored for compliance with Organizational policies.
View Audit 345313 Questioned Costs: $1
Finding 526388 (2023-003)
Material Weakness 2023
Youth Over US INC
OH
Questioned Costs Internal Control / Segregation of Duties
• Establish a policy where reoccurring transactions are processed and approved based on the consistency with the contractual arrangement and not based on individual invoices.
• Establish a policy where reoccurring transactions are processed and approved based on the consistency with the contractual arrangement and not based on individual invoices.
View Audit 345313 Questioned Costs: $1
Finding 526388 (2023-003)
Material Weakness 2023
Youth Over US INC
OH
Questioned Costs Internal Control / Segregation of Duties
By taking these actions, the Organization can improve its compliance with federal regulations and enhance the reliability and timeliness of its financial reporting.
By taking these actions, the Organization can improve its compliance with federal regulations and enhance the reliability and timeliness of its financial reporting.
View Audit 345313 Questioned Costs: $1
Finding 526388 (2023-003)
Material Weakness 2023
Youth Over US INC
OH
Questioned Costs Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Actions:
Views of Responsible Officials and Planned Corrective Actions:
View Audit 345313 Questioned Costs: $1
Finding 526388 (2023-003)
Material Weakness 2023
Youth Over US INC
OH
Questioned Costs Internal Control / Segregation of Duties
The Organization agrees that not all transactions complied with its internal control procedures. The Organization expects this to no longer be an issue due to the Department of Labor and this external audit providing assistance related to processes that will allow the Organization to be compliant.
The Organization agrees that not all transactions complied with its internal control procedures. The Organization expects this to no longer be an issue due to the Department of Labor and this external audit providing assistance related to processes that will allow the Organization to be compliant.
View Audit 345313 Questioned Costs: $1
Finding 526324 (2023-004)
Material Weakness 2023
Community Resource Center, Inc.
CO
Questioned Costs Allowable Costs / Cost Principles Cash Management
As noted in the finding, the significant staff turnover and financial constraints during the audit period caused some disruption in our ability to provide the necessary documentation for certain transactions. In light of this, we have developed and implemented a corrective action plan to ensure full...
As noted in the finding, the significant staff turnover and financial constraints during the audit period caused some disruption in our ability to provide the necessary documentation for certain transactions. In light of this, we have developed and implemented a corrective action plan to ensure full compliance with 2 CFR 200, grant agreements, and cost principles going forward. 1. Strengthening Documentation Procedures: o Community Resource Center, Inc. has committed to implementing a process in which all transactions will be supported by actual invoices and all reimbursement requests will be submitted with corresponding supporting documentation. This will include both the original invoices and any other necessary backup materials. o Community Resource Center, Inc. is working with a financial consultant (start date on November 1, 2024), to audit and refine the the financial systems, with particular emphasis on improving the accuracy and transparency of our documentation processes. The financial consultant will also assist in ensuring that all future costs align with the requirements of the funding agency and the OMB guidelines. 2. Review and Update of Internal Controls: o In response to the finding, Community Resource Center, Inc. has begun revising internal controls to ensure that adequate checks and balances are in place, especially in times of staff turnover. This includes designing more robust systems for tracking and documenting all costs related to grants, ensuring that all documentation is easily accessible for audit and review purposes. o A dedicated team will be assigned to monitor compliance with the internal control processes, and we will conduct regular internal reviews to verify that supporting documentation for all transactions is complete, timely, and accurate. 3. Contingency Planning for Staff Turnover: o Recognizing the impact of turnover, Community Resource Center, Inc. is formalizing a contingency plan for future staff changes. This plan will include clear guidance on the retention and transfer of all financial records, as well as designating backup staff with sufficient training and authority to oversee and maintain compliance with all financial requirements. We will also implement cross-training for key financial personnel to ensure continuity and consistency in the event of unexpected departures. 4. Ongoing Staff Training: o Community Resource Center, Inc. is committed to providing ongoing training to staff responsible for financial reporting and compliance. This will ensure that all staff involved in grant transactions understand the requirements set forth in 2 CFR 200 and other applicable regulations. Community Resource Center, Inc. will also work with the financial consultant to identify and address any skill gaps within the team. 5. Monitoring and Audit of Corrective Actions: o Community Resource Center, Inc. will establish regular internal monitoring and audits of these corrective actions to ensure they are being followed effectively. This will include periodic spot-checks of transaction documentation to ensure completeness and accuracy, as well as regular reviews of our internal controls and procedures to ensure their ongoing effectiveness.
View Audit 345263 Questioned Costs: $1
Finding 526112 (2023-004)
Material Weakness 2023
New Mexico Community Foundation
NM
Questioned Costs Material Weakness § 200.512
Planned Corrective Action: I feel that there is a fundamental misunderstanding between the audit firm and NMF accounting staff on this issue. During the audit process, NMF accounting staff responded to requests from the auditors in a timely manner. Frequently, we would submit documentation and then ...
Planned Corrective Action: I feel that there is a fundamental misunderstanding between the audit firm and NMF accounting staff on this issue. During the audit process, NMF accounting staff responded to requests from the auditors in a timely manner. Frequently, we would submit documentation and then we would not hear back for weeks. What would be helpful is an agreed upon time frame for the audit and due dates when responses are required. We will meet all due dates. It would be helpful if the Pulakos Accounting web portal for submitting documentation was organized according to the PBC requests using Smart Sheet or a similar software. It would make tracking response much easier. Anticipated Completion Date: January 31, 2025. Responsible Contact Person: Philip Varnum, Finance Director, and Finance Staff
View Audit 345200
Finding 526008 (2023-002)
Significant Deficiency 2023
Regional Youth Adult Social Action Partnership, Inc.
CT
Reporting Questioned Costs Subrecipient Monitoring
Effective January 2025, RYASAP has transferred all accounting and finance responsibilities to an in-house finance/accounting department. The process of transitioning to this model commenced in October 2023 with the hiring of a Vice President of Finance (a CFO equivalent) who reviewed the current acc...
Effective January 2025, RYASAP has transferred all accounting and finance responsibilities to an in-house finance/accounting department. The process of transitioning to this model commenced in October 2023 with the hiring of a Vice President of Finance (a CFO equivalent) who reviewed the current accounting/finance reporting model. Shortly thereafter, based on the VP of Finance’s recommendation, a Controller was hired (March 2024). Later in the year, an additional Staff Accountant was hired (December 2024). Transitioning of financial report preparation began in very early 2024 with almost all reporting being transitioned for the March 31, 2024 reporting period. As a result of this transition, reporting is handled by a central group with consistent reporting processes and procedures as well as improved internal notification tools, including a Grant Cover Sheet in which the program directors, the Director of Development, and the finance/accounting team review at or prior to contract receipt a7nd a Grant Cover Sheet Budgets Report which helps the Finance/Accounting team track and manage financial reporting.
View Audit 345147
Finding 525946 (2023-006)
Material Weakness 2023
Glacierland Resource Conservation and Development Council, Inc.
WI
Questioned Costs Allowable Costs / Cost Principles § 200.403
Finding: 2023-006 • Condition: We identified costs incurred in 2022 that were incorrectly recorded as 2023 costs and charged to federal awards. • Planned Corrective Action: Corrected during the process of the audit and new policies implemented moving forward. Contact Person: Katherine Jaeger Antic...
Finding: 2023-006 • Condition: We identified costs incurred in 2022 that were incorrectly recorded as 2023 costs and charged to federal awards. • Planned Corrective Action: Corrected during the process of the audit and new policies implemented moving forward. Contact Person: Katherine Jaeger Anticipated Date of Completion: 2/21/2025
View Audit 345115 Questioned Costs: $1
Dsi Diversified Solutions, Inc.
IN
Questioned Costs Reporting
Planned Corrective Action: Management understands the due date for single audit reporting package submission to the Federal Audit Clearinghouse and will file the single audit reporting package as soon as possible.
Planned Corrective Action: Management understands the due date for single audit reporting package submission to the Federal Audit Clearinghouse and will file the single audit reporting package as soon as possible.
View Audit 345095
Finding 525896 (2023-001)
Material Weakness 2023
Moses Lake School District No. 161
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls and did not comply with allowable activities and allowable costs requirements. Name, address, and telephone of District contact person: Mitch Thompson 1620 S. Pioneer Way Moses Lake, WA 98837 (...
Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls and did not comply with allowable activities and allowable costs requirements. Name, address, and telephone of District contact person: Mitch Thompson 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corrective action the auditee plans to take in response to the finding: While the district concurs with the finding that it didn’t have adequate internal controls during the 2022-23 school year, the district disagrees that the monies were not spend on allowable costs under the grants. The district has changed leadership as well as accounting staff. Following the change, the new Executive Director of Finance & Operations instituted measures to ensure that the district complies with grant claims and journal entry procedures. One of the changes was that the person who inputs the journal entries has those entries reviewed by another person. This means that if the Accounting Supervisor inputs the journal entry, the Executive Director of Finance & Operations reviews the entry for accuracy as well as if the expenditures are allowable under the new account code(s). One of the other changes put into place was the implementation of uploading the supporting documentation into the accounting system the district uses so that the documentation doesn’t get lost or misplaced. The district realizes the importance of verifying expenditures and internal reviews to ensure accuracy and these two actions by the district will ensure compliance and proper internal controls. Anticipated date to complete the corrective action: 12/31/2024
View Audit 345047 Questioned Costs: $1
Finding 525876 (2023-005)
Material Weakness 2023
County of Solano
CA
Internal Control / Segregation of Duties Questioned Costs Material Weakness § 200.303
Federal Agency: U.S. Department of Health and Human Services Program/Cluster: Epidemiology and Laboratory Capacity for Infectious Diseases Federal Assistance Listing Number: 93.323 Pass‐through: California Department of Public Health Award No. and Year: COVID-19ELC48, COVID-19ELC106, 2021/2022 Compl...
Federal Agency: U.S. Department of Health and Human Services Program/Cluster: Epidemiology and Laboratory Capacity for Infectious Diseases Federal Assistance Listing Number: 93.323 Pass‐through: California Department of Public Health Award No. and Year: COVID-19ELC48, COVID-19ELC106, 2021/2022 Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. Corrective action was implemented in April 2023. Responsible Individual(s): Nina Delmendo, Director of Administrative Services Anticipated Completion Date: April 2023
View Audit 345033
Finding 525729 (2023-013)
Material Weakness 2023
Child Development Services
ME
Allowable Costs / Cost Principles Questioned Costs
CDS realizes there is a need to better track the grant funding and expenditures. In FY22-FY24 CDS’s Finance Director and staff turned over several times. Due to a very challenging hiring environment, CDS was not able to fill these positions with permanent qualified candidates, creating a delay in ti...
CDS realizes there is a need to better track the grant funding and expenditures. In FY22-FY24 CDS’s Finance Director and staff turned over several times. Due to a very challenging hiring environment, CDS was not able to fill these positions with permanent qualified candidates, creating a delay in timely reconciliations. In FY25 policies have been put in place to monitor and track the progress of each grant with the use of spreadsheets and tying to the general ledger on a monthly basis. Responsible Party: Dan Hemdal, CDS State Director Anticipated Completion Date: February 1, 2025
View Audit 344878 Questioned Costs: $1
Finding 525719 (2023-011)
Material Weakness 2023
Child Development Services
ME
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
In FY25, CDS has added a policy whereas any supplier wanting to do business with CDS must first be checked through the SAM (system for award management) website and if there is any issue that supplier will not be allowed to do business of any kind with CDS. Responsible Party: Dan Hemdal, CDS State ...
In FY25, CDS has added a policy whereas any supplier wanting to do business with CDS must first be checked through the SAM (system for award management) website and if there is any issue that supplier will not be allowed to do business of any kind with CDS. Responsible Party: Dan Hemdal, CDS State Director Anticipated Completion Date: February 1, 2025
View Audit 344878
Finding 525714 (2023-010)
Significant Deficiency 2023
Child Development Services
ME
Questioned Costs Allowable Costs / Cost Principles Reporting
CDS recognizes there are significant challenges with respect to obtaining and inputting children's financial information into CINC. In response to this finding, CDS moved to improve by continuing to review current policies and procedures and providing CINC data input training for staff. CDS also bud...
CDS recognizes there are significant challenges with respect to obtaining and inputting children's financial information into CINC. In response to this finding, CDS moved to improve by continuing to review current policies and procedures and providing CINC data input training for staff. CDS also budgeted for 1 quality assurance (QA) FTE to centralize the consent to bill workflow and provide payor source validation to improve the accuracy of the data in CINC. Due to a challenging workforce environment, CDS was not able to fill that position with a qualified full-time candidate, hence is utilizing internal staff to supplement. CDS will implement new procedures to clearly update and define timeline expectations at the site level, which will be aided by updating existing forms and full agency staff support. Responsible Party: Dan Hemdal, CDS State Director Anticipated Completion Date: July 1, 2025
View Audit 344878
City of Ravenswood
WV
Questioned Costs Reporting Special Tests & Provisions § 200.1
Finding #2023-015 Title of Finding Reporting Contact Person Kimberly Benson Anticipated Completion Date 6/30/2025 Corrective Action planned to be taken: We will ensure that all expenditures of COVID-19 funds are reported in the proper period.
Finding #2023-015 Title of Finding Reporting Contact Person Kimberly Benson Anticipated Completion Date 6/30/2025 Corrective Action planned to be taken: We will ensure that all expenditures of COVID-19 funds are reported in the proper period.
View Audit 344765
Finding 525642 (2023-003)
Significant Deficiency 2023
Idea Public Schools
TX
Allowable Costs / Cost Principles Questioned Costs Significant Deficiency
#2023-003 – Significant Deficiency and Other Non-Compliance. Condition and context: Sampling of internal controls over payroll revealed 7 of the 240 transactions did not have timesheets approved by the employee’s supervisor, and for 2 of the 240 transactions, the employee was paid the incorrect am...
#2023-003 – Significant Deficiency and Other Non-Compliance. Condition and context: Sampling of internal controls over payroll revealed 7 of the 240 transactions did not have timesheets approved by the employee’s supervisor, and for 2 of the 240 transactions, the employee was paid the incorrect amount.. Recommendation: Reemphasize current policies and procedures to review timesheets, and payroll transactions. Planned corrective action: Current policies and procedures will be reviewed, and alternative approval procedures will be identified for instances when the employee’s direct supervisor is unavailable for timely approval. Implement additional audits during rollover process to correct administrative gap, which resulted in 2 payment amount errors. Responsible officers: James Dworkin, Chief Financial Officer and Martin Winchester, Chief Human Assets Officer Estimated completion date: March 31, 2024
View Audit 344754 Questioned Costs: $1
Total Community Action, Inc.
LA
Questioned Costs Reporting § 200.512
TCA recognizes that inability to complete the audit timely creates noncompliance with the Uniform Guidance. However, post pandemic, TCA has been caught in the cycle of late audits and due to auditor challenges, a myriad of fiscal staffing challenges. The Agency implemented several corrective actions...
TCA recognizes that inability to complete the audit timely creates noncompliance with the Uniform Guidance. However, post pandemic, TCA has been caught in the cycle of late audits and due to auditor challenges, a myriad of fiscal staffing challenges. The Agency implemented several corrective actions to ensure the cycle of late audits is disrupted, and has outlined additional strategies to support timely audit compliance for the 2024 fiscal year end and thereafter.
View Audit 344745
Finding 525594 (2023-001)
Material Weakness 2023
Child Start, Inc.
MT
Allowable Costs / Cost Principles Questioned Costs Cash Management
Invalid Journal Entries (Compliance) Recommendation: We recommend the Organization perform a thorough year-end review which should include comparing current balances to the prior year, reviewing details of account balances, as necessary, and reviewing journal vouchers posted during the year for reas...
Invalid Journal Entries (Compliance) Recommendation: We recommend the Organization perform a thorough year-end review which should include comparing current balances to the prior year, reviewing details of account balances, as necessary, and reviewing journal vouchers posted during the year for reasonableness, prior to submitting reimbursement requests for federal programs. Management’s Response: We concur with the recommendation, and the corrective action will be implemented as of January 31, 2025.
View Audit 344694 Questioned Costs: $1
Finding 525516 (2023-001)
Significant Deficiency 2023
Boys & Girls Clubs of Dumplin Valley
TN
Questioned Costs Reporting
Boys and Girls Club of Dumplin Valley respectfully submits the follow corrective action plan for the year ended December 31, 2023. Purkey, Carter, Compton, Swann, & Carter, PLLC P.O. Box 727 Morristown, TN 37815 Audit period: January 1, 2023 – December 31, 2023 The finding from the schedule of findi...
Boys and Girls Club of Dumplin Valley respectfully submits the follow corrective action plan for the year ended December 31, 2023. Purkey, Carter, Compton, Swann, & Carter, PLLC P.O. Box 727 Morristown, TN 37815 Audit period: January 1, 2023 – December 31, 2023 The finding from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include the finding and is not addressed. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2023-001: The Organization did not timely submit audited financial statements to the Office of Management and Budget (OMB). Criteria: The Organization is required to submit audited financial statements to OMB 30 days after the date of the auditor’s report, or nine months after the fiscal year end, whichever comes first. Cause of Condition: The Organization did not have systems in place to submit the audited financial statements within the required time period. Recommendation: Auditor recommends management implement systems to ensure audited financial statements are submitted to OMB within the required time period. Action Taken: In 2022, the Organization received a funding award of $1.2 million in ARPA from the Tennessee Department of Human Services (DHS). However, the Organization did not receive any reimbursements until 2024. During this period, the Organization was holding and waiting for reimbursements, which required readjusting funds throughout the year. Additionally, the funds moved the Organization into the Single Audit category, which is rare for the Organization. To remedy these findings and improve our financial management processes in the future, we have implemented new systems and procedures. These include: · Enhanced Financial Tracking: The Organization has adopted a more robust financial tracking system to monitor fund allocations and reimbursements more effectively. · Regular Financial Reviews: The Organization will conduct quarterly financial reviews to ensure timely adjustments and avoid significant disruptions. · Improved Communication with Funding Agencies: The Organization has established a dedicated team to maintain regular communication with funding agencies to expedite the reimbursement process. · Timely Submission of Audited Financial Statements: The Organization has put systems in place to ensure that audited financial statements are submitted to the Office of Management and Budget within the required time period. This includes setting internal deadlines and reminders to meet the 30 day submission requirement after the issuance of the auditor’s report or none months after the fiscal year end, whichever comes first. · Audit Preparation: The Organization will commit to providing all necessary audit items to auditors in the first quarter of each year moving forward. These measures are designed to ensure better financial stability and compliance, preventing similar issues in the future. Very truly yours, Christina Baker-Smith, Chief Administrative Officer Boys and Girls Club of Dumplin Valley
View Audit 344592 Questioned Costs: $1
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