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Corrective Action Plans

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Finding 524133 (2023-002)
Significant Deficiency 2023
Phipps Neighborhoods, Inc.
NY
Subrecipient Monitoring Questioned Costs Matching / Level of Effort / Earmarking
To resolve this issue and prevent recurrence, we are taking the following corrective actions: To ensure that all reports are submitted within the required time frame, we will implement a tracking system using calendar reminders that will provide alerts for upcoming deadlines, ensuring no reports are...
To resolve this issue and prevent recurrence, we are taking the following corrective actions: To ensure that all reports are submitted within the required time frame, we will implement a tracking system using calendar reminders that will provide alerts for upcoming deadlines, ensuring no reports are late. We will streamline our internal processes to ensure there is a clear and defined workflow for report preparation and submission. This will include setting internal submission deadlines well in advance of the official due dates to allow for any necessary review or corrections.
View Audit 343326
Finding 524098 (2023-005)
Material Weakness 2023
Trilogy, Inc.
IL
Allowable Costs / Cost Principles Questioned Costs § 200.414
Action taken in response to finding: Trilogy submitted an application to apply for a new indirect cost rate in January 2024, we also received provisional approval from the federal agency to continue use of our prior approved indirect cost rate. Since then, Trilogy has clearly defined compliance req...
Action taken in response to finding: Trilogy submitted an application to apply for a new indirect cost rate in January 2024, we also received provisional approval from the federal agency to continue use of our prior approved indirect cost rate. Since then, Trilogy has clearly defined compliance requirements for maintaining an up-to-date indirect cost rate. This includes developing a timeline of responsibilities, documents and steps needed for approval. This also includes the development of an annual calendar for Finance to be proactive about expiring NICRA agreements. Name(s) of the contact person(s) responsible for corrective action: Richard Powell, Shunita Rhodes Planned completion date for corrective action plan: August 2023 and January 2024.
View Audit 343276
Finding 524097 (2023-004)
Material Weakness 2023
Trilogy, Inc.
IL
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.308 § 200.309 § 200.403
Action taken in response to finding: Trilogy will thoroughly review the grant agreements to understand specific start and end dates as well as any allowable cost guidelines. Training will be provided to staff on identifying cut off periods and the reviewing of invoices for expenditures will be moni...
Action taken in response to finding: Trilogy will thoroughly review the grant agreements to understand specific start and end dates as well as any allowable cost guidelines. Training will be provided to staff on identifying cut off periods and the reviewing of invoices for expenditures will be monitored closely when entered into the system to ensure it is entered into the system in the correct period in which the expense is incurred. Documentation will be reviewed by the Controller before posting to the general ledger to ensure expenses are charged to the correct grant period. During the grant invoice preparation there will be an additional review of the expenses in the general ledger to ensure the cut-off for grant expenditures are included in the correct period for the monthly grant vouchers. Trilogy will also implement a quarterly review of expenses charged to grants in preparation of the quarterly reports to ensure proper allocation to grants and cut off grant expenditures during the first and last month of the grant budget period. Name(s) of the contact person(s) responsible for corrective action: Richard Powell, Shunita Rhodes, Hagar Buster, Han Qi Planned completion date for corrective action plan: October 31, 2024, and ongoing as needed.
View Audit 343276 Questioned Costs: $1
Finding 524096 (2023-003)
Material Weakness 2023
Trilogy, Inc.
IL
Questioned Costs Allowable Costs / Cost Principles
Action taken in response to finding: Trilogy implemented a new payroll system in January 2024 that allows staff to change their allocations of time if it varies from the budget when working on grant programs. These changes can be made in blocks of time or by the day. Financial analysts and the FP&...
Action taken in response to finding: Trilogy implemented a new payroll system in January 2024 that allows staff to change their allocations of time if it varies from the budget when working on grant programs. These changes can be made in blocks of time or by the day. Financial analysts and the FP&A manager meet with program directors and program managers monthly to go over allocations and update in the UKG payroll system as well as for the preparation of the monthly grant vouchers. Name(s) of the contact person(s) responsible for corrective action: Richard Powell, Shunita Rhodes, Hagar Buster Planned completion date for corrective action plan: February 2024 and ongoing as needed.
View Audit 343276 Questioned Costs: $1
Finding 524009 (2023-008)
Significant Deficiency 2023
Magnolia School District
CA
Allowable Costs / Cost Principles Questioned Costs Significant Deficiency
We agree with the recommendation and moving forward the District will maintain records of all federal expenditures supported by financial reports.
We agree with the recommendation and moving forward the District will maintain records of all federal expenditures supported by financial reports.
View Audit 343203 Questioned Costs: $1
Finding 524004 (2023-007)
Significant Deficiency 2023
Magnolia School District
CA
Questioned Costs Allowable Costs / Cost Principles
We agree with the recommendation and moving forward the District’s Director of Fiscal Services will implement a review process for indirect costs that will include a review of relevant grant agreements and federal guidance.
We agree with the recommendation and moving forward the District’s Director of Fiscal Services will implement a review process for indirect costs that will include a review of relevant grant agreements and federal guidance.
View Audit 343203 Questioned Costs: $1
Finding 523988 (2023-005)
Material Weakness 2023
Magnolia School District
CA
Material Weakness Reporting Internal Control / Segregation of Duties
We agree with the recommendation and moving forward all federal expenditures and full-time equivalent positions are reported accurately on the ESSER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported.
We agree with the recommendation and moving forward all federal expenditures and full-time equivalent positions are reported accurately on the ESSER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported.
View Audit 343203
Finding 523980 (2023-004)
Material Weakness 2023
Magnolia School District
CA
Allowable Costs / Cost Principles Questioned Costs Material Weakness
We agree with the recommendation and moving forward all expenditure records and financial reports will be maintained for a minimum of three years.
We agree with the recommendation and moving forward all expenditure records and financial reports will be maintained for a minimum of three years.
View Audit 343203 Questioned Costs: $1
Finding 523679 (2023-231)
Significant Deficiency 2023
Congregation Rachmistrivka Inc.
NJ
Questioned Costs
Recommendation: To ensure the proper procedures are in place to allow the audit to be completed and received by the State of New Jersey Department of Agriculture in the required timeframe. Action Taken:  Firstly, Administrator met with his staff and required that all books and records relating to t...
Recommendation: To ensure the proper procedures are in place to allow the audit to be completed and received by the State of New Jersey Department of Agriculture in the required timeframe. Action Taken:  Firstly, Administrator met with his staff and required that all books and records relating to the food program should be current and up to date in order to facilitate sending the information to the Audit firm in a timely manner.  Secondly, there was a meeting between the Administrator and the CPA firm retained to prepare the audit. An understanding was reached that within 60 days prior to the audit due date, the CPA firm and the school’s administrative staff will meet to begin the work on the audit.  These steps will help ensure that the audit will be completed soon after the close of the fiscal year and in a timely manner. Implementation Date: Corrective Action Plan has been implemented as of October 7, 2024. Person Responsible for Implementation: Shimon Balsam, the Administrator, is the responsible party for the implementation of the CAP. Telephone Number: (732)-942-4582.
View Audit 343115
Finding 523670 (2023-002)
Significant Deficiency 2023
Fair & Balanced Pf Pa, Inc.
PA
Questioned Costs Subrecipient Monitoring Significant Deficiency
We understand the importance of proper monitoring of providers and are taking steps to improve our system.
We understand the importance of proper monitoring of providers and are taking steps to improve our system.
View Audit 343096
Finding 523669 (2023-001)
Significant Deficiency 2023
Fair & Balanced Pf Pa, Inc.
PA
Questioned Costs Cash Management Significant Deficiency
We understand the importance of proper review of reimbursement requests and are working to improve our system.
We understand the importance of proper review of reimbursement requests and are working to improve our system.
View Audit 343096 Questioned Costs: $1
Finding 523668 (2023-004)
Material Weakness 2023
Young Womens Christian Association of Greater Lafayette
IN
Reporting Internal Control / Segregation of Duties Questioned Costs
2023-004: REPORTING--RPE Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. • Utilize & document consiste...
2023-004: REPORTING--RPE Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. • Utilize & document consistent process and tools (Client Track database) for effective tracking and reporting for all program reports. • Establish a routine for random and planned audits to verify reporting accuracy. • Provide training on proper reporting procedures, best audit practices, and data entry accuracy. Tracking and Documentation: • All program reports will be organized by grant name, month, and year with program report and source document with two signatures to confirm the process (manager and Department Director). • All staff will sign off on training topics, with documentation saved in their personnel folder. • Random internal audits will be conducted bi-weekly throughout the year to ensure compliance. Overall Implementation Plan: • Timeline: Begin implementation immediately and complete all actions by the end of Q1 2025. • Responsibility: Department Director to oversee implementation and report progress to management monthly. Controller will be responsible for implementing staff education and audit best practices. HR will ensure documentation is saved in personnel folder. Department Director program report organization and source documentation • Monitoring: Follow-up audits every quarter to ensure ongoing compliance and improvement.
View Audit 343088
Finding 523667 (2023-003)
Material Weakness 2023
Young Womens Christian Association of Greater Lafayette
IN
Reporting Internal Control / Segregation of Duties Questioned Costs
Issue: Reports tested had deviations between the source documents and submitted report metrics. Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Corrective Actions: YWCA acknowledges...
Issue: Reports tested had deviations between the source documents and submitted report metrics. Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. • Utilize & document consistent process and tools (Client Track database) for effective tracking and reporting for all program reports. • Establish a routine for random and planned audits to verify reporting accuracy. • Provide training on proper reporting procedures, best audit practices, and data entry accuracy. Tracking and Documentation: • All program reports will be organized by grant name, month, and year with program report and source document with two signatures to confirm the process (manager and Department Director). • All staff will sign off on training topics, with documentation saved in their personnel folder. • Random internal audits will be conducted bi-weekly throughout the year to ensure compliance.
View Audit 343088
Finding 523666 (2023-002)
Material Weakness 2023
Young Womens Christian Association of Greater Lafayette
IN
Internal Control / Segregation of Duties Questioned Costs
2023-002: DOCUMENTATION OF APPROVALS--VOCA Issue: One employee from the ten tested did not contain an approved pay rate in the employee’s file. Recommendation: Internal controls and procedures should be established and documentation maintained to support all employee pay rate approvals. Correctiv...
2023-002: DOCUMENTATION OF APPROVALS--VOCA Issue: One employee from the ten tested did not contain an approved pay rate in the employee’s file. Recommendation: Internal controls and procedures should be established and documentation maintained to support all employee pay rate approvals. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. • Develop a written procedure to support all employee pay rate approvals to be signed by employee, supervisor (if applicable), Director, and CEO. • Conduct training sessions to ensure approval procedure is followed and proper documentation obtained. • Implement a digital tracking system for file management of approval documents.
View Audit 343088
Finding 523665 (2023-001)
Material Weakness 2023
Young Womens Christian Association of Greater Lafayette
IN
HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs
2023-001: EMPLOYMENT VERIFICATION--VOCA Issue: Employment Verification form for one employee from a sample of ten was missing from the employee’s files. Recommendation: Internal controls and procedures should be established, and documentation maintained to support all employee verification for emp...
2023-001: EMPLOYMENT VERIFICATION--VOCA Issue: Employment Verification form for one employee from a sample of ten was missing from the employee’s files. Recommendation: Internal controls and procedures should be established, and documentation maintained to support all employee verification for employment. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. • Implement a standardized checklist for employment documentation. • Educate HR staff on audit best practices, emphasizing complete and accurate employee files. • Schedule quarterly reviews to ensure compliance with documentation requirements.
View Audit 343088
Finding 523664 (2023-231)
Significant Deficiency 2023
Bais Rivka Rochel, Inc.
NJ
Questioned Costs
Bais Rivka Rochel, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Finding 23-1: The audit report was received by the office of the Department of Agriculture after the due date of September 30, 2024. As a result, the audit wasn’t filed timely. ...
Bais Rivka Rochel, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Finding 23-1: The audit report was received by the office of the Department of Agriculture after the due date of September 30, 2024. As a result, the audit wasn’t filed timely. Recommendation: To ensure the proper procedures are in place to allow the audit to be completed and received by the State of New Jersey Department of Agriculture in the required timeframe. Action Taken: • Firstly, Administrator met with his staff and required that all books and records relating to the food program should be current and up to date in order to facilitate sending the information to the Audit firm in a timely manner. • Secondly, there was a meeting between the Administrator and the CPA firm retained to prepare the audit. An understanding was reached that within 60 days prior to the audit due date, the CPA firm and the school’s administrative staff will meet to begin the work on the audit. • These steps will help ensure that the audit will be completed soon after the close of the fiscal year and in a timely manner. Implementation Date: Corrective Action Plan has been implemented as of February 20, 2025. Person Responsible for Implementation: Shlomo Kanarek, the Administrator, is the responsible party for the implementation of the CAP. Telephone Number: (732)-730-0981.
View Audit 343087
Finding 523548 (2023-003)
Material Weakness 2023
Pennsylvania Housing Finance Agency
PA
Questioned Costs Material Weakness Internal Control / Segregation of Duties
U.S. Department of Treasury Housing Assistance Fund Program – Assistance Listing No. 21.026 Recommendation: CLA recommended that PHFA review their procedures around the debt verification during the HAF program application process. Explanation of disagreement with audit finding: There is no disagre...
U.S. Department of Treasury Housing Assistance Fund Program – Assistance Listing No. 21.026 Recommendation: CLA recommended that PHFA review their procedures around the debt verification during the HAF program application process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Based on this and other similar inadequacies with the vendor, the Agency terminated the contract of the non-compliant vendor (IEM) and moved the administration of the program in house. The new procedures and software being utilized provide the required documentation and verification to support disbursements as evidenced by the audit review. The Agency also anticipates making a mandatory discovery demand for all supporting program documentation to include the debt verification data and will seek judicial enforcement if IEM does not comply with the request. Name of the contact person responsible for corrective action: Kelly Wilson, PAHAF Program Manager. Planned completion date for corrective action plan: The migration to in house administration was completed in March of 2023. The discovery request is expected to be made by no later than Monday, March 25th, 2024.
View Audit 342838
Finding 523547 (2023-001)
Significant Deficiency 2023
Pennsylvania Housing Finance Agency
PA
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency
U.S. Department of Housing and Urban Development Home Investment Partnerships Program – Assistance Listing No. 14.239 Recommendation: CLA recommended that PHFA review their procedures surrounding the division sign-off form utilized in the pre-commitment meeting. Explanation of disagreement with a...
U.S. Department of Housing and Urban Development Home Investment Partnerships Program – Assistance Listing No. 14.239 Recommendation: CLA recommended that PHFA review their procedures surrounding the division sign-off form utilized in the pre-commitment meeting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHFA implemented a new process to ensure the required divisional signoffs are received after the completion of the pre-commitment meeting. The Lending Officer prepares an electronic approval listing in Microsoft Teams to capture the approvals after the pre-commitment meeting. The Lending Officer follows up with the requested signors to ensure that all outstanding questions have been answered and the signer can mark the Microsoft Teams’ listing approved. Name of the contact person responsible for corrective action: Jessica Perry, Director of Development The new Microsoft Teams approval system was implemented in August 2023. To date, approximately 20 developments have been approved via the new system.
View Audit 342838
Finding 523546 (2023-002)
Significant Deficiency 2023
Pennsylvania Housing Finance Agency
PA
Questioned Costs Cash Management HUD Housing Programs
U.S. Department of Housing and Urban Development Housing Trust Fund Program – Assistance Listing No. 14.275 Recommendation: CLA recommended that PHFA review their procedures around administrative expenses charged to the HTF program. Explanation of disagreement with audit finding: There is no disa...
U.S. Department of Housing and Urban Development Housing Trust Fund Program – Assistance Listing No. 14.275 Recommendation: CLA recommended that PHFA review their procedures around administrative expenses charged to the HTF program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHFA will implement electronic time tracking, this will replace the current manual process of preparing timesheets that are entered into a database used to accumulate administrative expenses charged to federal programs. PHFA is currently in the process of implementing a Human Capital Management system that will allow employees to track the time they work on federal programs. Name of the contact person responsible for corrective action: Adrianne Trumpy, Director of Accounting Planned completion date for corrective action plan: July 1, 2024
View Audit 342838 Questioned Costs: $1
Finding 523543 (2023-006)
Material Weakness 2023
Alternatives, Inc.
IL
Questioned Costs Allowable Costs / Cost Principles § 200.405
Due to limited staffing resources, the Organization was not able to ensure maintenance of adequate documentation. The Organization has made efforts to ensure that proper documentation is maintained and accessible by necessary staff.
Due to limited staffing resources, the Organization was not able to ensure maintenance of adequate documentation. The Organization has made efforts to ensure that proper documentation is maintained and accessible by necessary staff.
View Audit 342835 Questioned Costs: $1
Finding 523542 (2023-005)
Material Weakness 2023
Alternatives, Inc.
IL
Allowable Costs / Cost Principles Questioned Costs § 200.430
Due to limited staffing resources, the Organization was not able to ensure maintenance of adequate documentation. The Organization conducted a review after the completion of the year end to ensure reconcile the total amounts charged to the grant back to accounting records to ensure compliance, howev...
Due to limited staffing resources, the Organization was not able to ensure maintenance of adequate documentation. The Organization conducted a review after the completion of the year end to ensure reconcile the total amounts charged to the grant back to accounting records to ensure compliance, however, this was not done in a timely enough manner to correct for misstatements. In the future the Organization will review support and reconcile on a more frequent basis.
View Audit 342835 Questioned Costs: $1
Finding 523471 (2023-002)
Material Weakness 2023
East Liverpool City School District
OH
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.421 § 200.439 § 200.516
We have reviewed the qualifications for allowable expenses classified as supplies versus capital expenditures that of a 600 code with ODE CCIP representatives for project relate cash requests as well as getting pre-approval if varying from the budget details request.
We have reviewed the qualifications for allowable expenses classified as supplies versus capital expenditures that of a 600 code with ODE CCIP representatives for project relate cash requests as well as getting pre-approval if varying from the budget details request.
View Audit 342736 Questioned Costs: $1
Finding 523425 (2023-005)
Material Weakness 2023
Plainview Serenity Center, Inc.
TX
Questioned Costs
See Finding 2023-002
See Finding 2023-002
View Audit 342711 Questioned Costs: $1
Finding 523391 (2023-005)
Material Weakness 2023
Hope Community Services, Inc.
OK
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403
Department of Health and Human Services, Passed Through Oklahoma Department of Mental Health and Substance Abuse Services, Block Grants for Community Mental Health Services Listing 93.958, 4529063664/4529063519, 711/2022- 6/30/2023 Allowable Activities or Unallowed and Allowable Costs/Cost Principle...
Department of Health and Human Services, Passed Through Oklahoma Department of Mental Health and Substance Abuse Services, Block Grants for Community Mental Health Services Listing 93.958, 4529063664/4529063519, 711/2022- 6/30/2023 Allowable Activities or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: As part of the audit, Eide Bailly LLP identified that the process for allocating payroll or time worked to respective federal programs was insufficient and did not substantiate allowability under the federal award guidelines. Responsible Individuals: Chief Financial Officer and Chief Human Resources Officer Corrective Action Plan: In December 2024, changes were made to the payroll system to improve tracking of time worked and appropriate allocations to respective federal grant programs. Completion Date: December 2024
View Audit 342657 Questioned Costs: $1
Finding 523387 (2023-027)
Material Weakness 2023
Government of Guam
GU
Questioned Costs Procurement, Suspension & Debarment
Finding No.: 2023-027 Procurement, Suspension, and Debarment Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) For condition 1 the procurement processed was followed based off GAC Title 5 Chapter 5 §5213. For condition 2, the ...
Finding No.: 2023-027 Procurement, Suspension, and Debarment Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) For condition 1 the procurement processed was followed based off GAC Title 5 Chapter 5 §5213. For condition 2, the lease was procured by DOA. For condition 3, auditor to provide clarification regarding insufficiency of documentation.
View Audit 342645 Questioned Costs: $1
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