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Corrective Action Plans

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Finding 505246 (2023-001)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
Corrective Action Plan
Corrective Action Plan
View Audit 327862 Questioned Costs: $1
Finding 505246 (2023-001)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
a. Contact person responsible for corrective action:
a. Contact person responsible for corrective action:
View Audit 327862 Questioned Costs: $1
Finding 505246 (2023-001)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
• Name: Al Ladner
• Name: Al Ladner
View Audit 327862 Questioned Costs: $1
Finding 505246 (2023-001)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
• Title: Business Manager
• Title: Business Manager
View Audit 327862 Questioned Costs: $1
Finding 505246 (2023-001)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
b. Description of correction action to be taken:
b. Description of correction action to be taken:
View Audit 327862 Questioned Costs: $1
Finding 505246 (2023-001)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
• Business Manager will review and ensure that invoices have proper documentation
• Business Manager will review and ensure that invoices have proper documentation
View Audit 327862 Questioned Costs: $1
Finding 505246 (2023-001)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
before approving payment.
before approving payment.
View Audit 327862 Questioned Costs: $1
Finding 505246 (2023-001)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
• The District will review and implement controls to ensure compliance with grant
• The District will review and implement controls to ensure compliance with grant
View Audit 327862 Questioned Costs: $1
Finding 505246 (2023-001)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
accountability.
accountability.
View Audit 327862 Questioned Costs: $1
Finding 505246 (2023-001)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
c. Anticipated completion date of corrective action:
c. Anticipated completion date of corrective action:
View Audit 327862 Questioned Costs: $1
Finding 505246 (2023-001)
Significant Deficiency 2023
Scott County School District
MS
Questioned Costs
• October 24, 2024
• October 24, 2024
View Audit 327862 Questioned Costs: $1
Finding 505229 (2023-003)
Significant Deficiency 2023
National Council for Community Development, Inc.
NY
Questioned Costs Subrecipient Monitoring Reporting
Finding No. 2023-003 - Reporting – Significant Deficiency Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-t...
Finding No. 2023-003 - Reporting – Significant Deficiency Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Scranton Condition: During our testing, we noted that the Organization did not provide the required monthly reports to the City of Scranton. Recommendation: We recommend that the Organization establish policies, procedures, and controls to ensure that the required information is submitted on a timely basis. Action Taken: Management has incorporated procedures into our grant compliance and administration policies and procedures to ensure that a Project Director reviews, understands and takes the necessary steps to comply with reporting requirements or other, as set forth by the client agreements. This step includes but is not limited to the Project Director completing a Grant Award File Checklist. Anticipated completion date: Immediately.
View Audit 327833
Finding 505148 (2022-001)
Material Weakness 2023
Bay Area Environmental Research Institute
CA
Questioned Costs Reporting § 200.512
Finding 2022-001—Reporting The administrative staffing turnover BAERI experienced was detrimental to our ability to meet the reporting deadline for the 2022 audit. Moving forward, BAERI will ensure that our audit report and SF-SAC form are submitted to the Federal Audit Clearinghouse within nine mon...
Finding 2022-001—Reporting The administrative staffing turnover BAERI experienced was detrimental to our ability to meet the reporting deadline for the 2022 audit. Moving forward, BAERI will ensure that our audit report and SF-SAC form are submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Corrective Action Plan for Finding 2022-001—Reporting BAERI has taken the following steps in order to meet the reporting and deadline requirements outlined in 2 CFR 200.512 moving forward: 1. Implement policies and procedures to ensure that the internal documentation needed for our annual audit is easily accessible by finance staff and not onerous for staff to compile for the auditor. 2. Hire and train additional finance staff in order to implement the above mentioned policies and procedures needed to allow for a smooth, timely audit.
View Audit 327810
Finding 505127 (2023-010)
Material Weakness 2023
City of Long Beach
CA
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303
Program: Coronavirus State and Local Fiscal Recovery Funds Finding: 2023-010 Contact Person: Arlen Crabtree Business Operations Manager Economic Development Department Phone: (562) 570-5024 Email: Arlen.Crabtree@longbeach.gov Planned Actions: In April 2024, Economic Development Department worke...
Program: Coronavirus State and Local Fiscal Recovery Funds Finding: 2023-010 Contact Person: Arlen Crabtree Business Operations Manager Economic Development Department Phone: (562) 570-5024 Email: Arlen.Crabtree@longbeach.gov Planned Actions: In April 2024, Economic Development Department worked with the vendor to implement improved evaluation processes related to the income eligibility verification process, including: a. Enhanced Training: The vendor will provide comprehensive training to all reviewers involved in verifying income documentation. This training will emphasize the importance of accurately inputting pay period frequency and using gross income for calculations. b. Secondary checks: The vendor will establish additional quality assurance checks to validate the accuracy of income calculations before final eligibility determinations are made. This may include double-checking calculations by a second reviewer or implementing automated systems to flag potential errors. Additionally, in May 2024 the Economic Development Department has re-evaluated and revised its policy for additional review by staff; increasing the number of applications reviewed by the Economic Development Department from 10% to 30%. In the view of Management of Economic Development Department, increasing the review sample size to 30% sufficiently mitigates the risk of further error while preserving the benefits and efficiencies that utilizing a contract processor provides. Further, the Economic Development Department worked with the vendor to review all applications manually qualified by the vendor to identify any further ineligible applications not found in the sample. Regarding the questioned costs, the Economic Development Department implemented a second round of the Guaranteed Income Program that was funded by non-grant funds. Costs associated with the ineligible applications identified in the audit were reclassified from American Rescue Plan Act funding to the City’s General Fund, and replaced by costs from confirmed eligible applications in the second round of the program. Finally, the City has sought restitution from the vendor on August 29, 2024 for administrative costs of the improperly vetted applications. The City will not seek repayment from the ineligible applicants. The applicants were not responsible for the error. Expected Completion Date: 9/30/2024
View Audit 327788 Questioned Costs: $1
Finding 505125 (2023-009)
Material Weakness 2023
City of Long Beach
CA
Questioned Costs HUD Housing Programs Eligibility § 200.303
Program: Section 8 Housing Choice Vouchers Finding: 2023-009 Contact Person: Jennifer Saatjian Accounting Services Officer Health & Human Services Department Phone: (562) 570-4022 Email: Jennifer.Saatjian@longbeach.gov Planned Actions: To address delays in reexamination processes, in fiscal yea...
Program: Section 8 Housing Choice Vouchers Finding: 2023-009 Contact Person: Jennifer Saatjian Accounting Services Officer Health & Human Services Department Phone: (562) 570-4022 Email: Jennifer.Saatjian@longbeach.gov Planned Actions: To address delays in reexamination processes, in fiscal year 2024, HACLB has contracted with an agency to assist in processing overdue reexaminations, and HACLB has submitted recruiting requisitions to its Human Resources department to hire additional housing specialists to improve upon its management of the high volume of HCV program participants, documentation and processes, and to meet various requirement deadlines. Regarding the testing of HUD-50058 forms, the HUD-50058 form is generated after information is inputted into HUD’s system. Error warnings are produced from the system if information is missing. Accuracy is based on the information inputted. HACLB will provide additional training to staff inputting the information, and reviews will continue to be done by the supervisor. To further improve upon the process, HACLB implemented new housing software in August 2024, which enhances reporting and tracking of payments, of HUD-50058 forms and of contract amendments. Housing Assistance Coordinators will use these reports to identify and address discrepancies. Regarding the City’s control with the HAP register’s required signatures, HACLB’s internal procedures do not require all six Housing Coordinators to approve the check run/HAP register, as KPMG assumed. There are only three assigned Housing Assistance Coordinators that have designated staff who are allowed to make adjustments and review the check-run adjustment register to confirm the work of their respective teams. If one of the approvers is absent, another approver may review and approve the adjustments that can be completed via email. No further change or action is necessary for this process. Furthermore, supervisors will continue to review completed files and train staff on errors identified in the review process. Expected Completion Date: 9/30/2024
View Audit 327788 Questioned Costs: $1
Finding 505119 (2023-006)
Material Weakness 2023
City of Long Beach
CA
Allowable Costs / Cost Principles HUD Housing Programs Questioned Costs § 200.303
Program: Section 8 Housing Choice Vouchers Finding: 2023-006 Contact Person: Jennifer Saatjian Accounting Services Officer Health & Human Services Department Phone: (562) 570-4022 Email: Jennifer.Saatjian@longbeach.gov Planned Actions: The Housing Authority and the City of Long Beach already has...
Program: Section 8 Housing Choice Vouchers Finding: 2023-006 Contact Person: Jennifer Saatjian Accounting Services Officer Health & Human Services Department Phone: (562) 570-4022 Email: Jennifer.Saatjian@longbeach.gov Planned Actions: The Housing Authority and the City of Long Beach already has a multi-step review and approval process in place for the processing and posting of journal entries and their support documentation. Moreover, for upcoming fiscal years 2024 and after, the City has changed its indirect costs allocation methodology, in that the City will be directly charging HACLB’s funds its share of overhead costs thereby eliminating the Health and Human Services Department indirect cost allocation plan and related indirect cost charges. However, HACLB will still review the accuracy of the charged overhead costs. Effective fiscal year 2024, September, 30, 2024, HACLB will review the affected general ledger accounts at fiscal year-end, with the new allocation methodology and will verify the charged overhead costs. Expected Completion Date: 9/30/2024
View Audit 327788 Questioned Costs: $1
Finding 505112 (2023-004)
Material Weakness 2023
City of Long Beach
CA
Matching / Level of Effort / Earmarking Questioned Costs Subrecipient Monitoring § 200.303
Program: HOME Investment Partnerships Program (HOME) Finding: 2023-004 Contact Person: April Apodaca Administrative & Financial Services Bureau Manager Community Development Department Phone: (562) 570-6611 Email: April.Apodaca@longbeach.gov Planned Actions: This issue is related to Finding 2023...
Program: HOME Investment Partnerships Program (HOME) Finding: 2023-004 Contact Person: April Apodaca Administrative & Financial Services Bureau Manager Community Development Department Phone: (562) 570-6611 Email: April.Apodaca@longbeach.gov Planned Actions: This issue is related to Finding 2023-003, and should be considered in the context of that response. Housing Quality Inspection times were impacted in 2023 due to staff shortages and the need to address a significant backlog that occurred as a result of the COVID-19 pandemic. Despite these challenges, the City remained committed to ensuring the health and safety of affordable housing by maintaining an overall inspection rate of 19.65% in Fiscal Year 2023. Furthermore, the Community Development Department is taking comprehensive measures to address the needed maintenance completion timeframe following the required inspection, and the goal is to ensure repairs are completed within thirty days. Expected Completion Date: 12/31/2024
View Audit 327788
Finding 505107 (2023-003)
Material Weakness 2023
City of Long Beach
CA
Matching / Level of Effort / Earmarking Questioned Costs § 200.303
Program: HOME Investment Partnerships Program (HOME) Finding: 2023-003 Contact Person: April Apodaca Administrative & Financial Services Bureau Manager Community Development Department Phone: (562) 570-6611 Email: April.Apodaca@longbeach.gov Planned Actions: The Community Development Department ...
Program: HOME Investment Partnerships Program (HOME) Finding: 2023-003 Contact Person: April Apodaca Administrative & Financial Services Bureau Manager Community Development Department Phone: (562) 570-6611 Email: April.Apodaca@longbeach.gov Planned Actions: The Community Development Department has faced challenges in meeting its inspection goals, primarily due to resource limitations, staff redeployment and the impact of COVID-19. It is taking steps to address these issues by forming an in-house inspection team and adopting elements from HUD’s yet-to-be-released NSPIRE system. For example, three full-time positions have been filled as of May 2024 to assist with the Housing Quality Standards (HQS) efforts. The Community Development Department is now taking more systematic, proactive measures to improve the inspection process, particularly through filled vacancies, in-house inspections conducted by department staff, and an active log indicating inspection targets. As a result, during the current fiscal year, there has been a smoother, more data-driven, systematic approach to meeting HQS requirements, as evidenced by the substantial decrease in backlog. The Department is on track to ensure that every project will meet an inspection target that meets the NSPIRE standards (as currently drafted). The Community Development Department will continue to monitor HUD’s proposed NSPIRE standards and will rely on in-house inspections and continued alignment with those until they are finalized. HUD has indicated that the standards will not be finalized until 10/1/2025. Expected Completion Date: 9/30/2024
View Audit 327788
Finding 505102 (2023-002)
Material Weakness 2023
City of Long Beach
CA
Matching / Level of Effort / Earmarking Questioned Costs § 200.303
Program: HOME Investment Partnerships Program (HOME) Finding: 2023-002 Contact Person: April Apodaca Administrative & Financial Services Bureau Manager Community Development Department Phone: (562) 570-6611 Email: April.Apodaca@longbeach.gov Planned Actions: Since granting the developer a six-we...
Program: HOME Investment Partnerships Program (HOME) Finding: 2023-002 Contact Person: April Apodaca Administrative & Financial Services Bureau Manager Community Development Department Phone: (562) 570-6611 Email: April.Apodaca@longbeach.gov Planned Actions: Since granting the developer a six-week extension on January 26, 2024, the Community Development Department has continued to communicate with the developer to obtain the missing documentation. During a Teams call with a representative from KPMG on July 18, 2024, the City provided the auditor with evidence of continued correspondence with the developer, in the form of emails dated March 18, 2024, March 20, 2024, and, most recently, July 1, 2024. Expected Completion Date: 12/31/2024
View Audit 327788
Finding 505100 (2023-003)
Material Weakness 2023
Talbert House Health Center Dba Centerpoint Health
OH
Allowable Costs / Cost Principles Questioned Costs Reporting § 200.430
As a response, the Center updated it procedures the ensure that any employee that is charged 100% to the federal grant will complete a time and effort certification at least semi-annually. Additionally, any employee that their time is charged to multiple grants or less than 100% will complete a time...
As a response, the Center updated it procedures the ensure that any employee that is charged 100% to the federal grant will complete a time and effort certification at least semi-annually. Additionally, any employee that their time is charged to multiple grants or less than 100% will complete a time and effort attestation or similar effort reporting to track hours charged to the grants. This time and effort attestation will be reviewed and approved by a supervisor.
View Audit 327785 Questioned Costs: $1
Finding 505088 (2023-002)
Significant Deficiency 2023
Wichita County, Texas
TX
Questioned Costs Reporting § 200.328
Finding: The County’s reported expenditures incurred in fiscal year 2022 were incorrectly reported. Cause: Internal controls and review processes were not in place to ensure the accuracy of expenditures reported on the annual SEFA. Recommendation: Management should implement procedures to help ens...
Finding: The County’s reported expenditures incurred in fiscal year 2022 were incorrectly reported. Cause: Internal controls and review processes were not in place to ensure the accuracy of expenditures reported on the annual SEFA. Recommendation: Management should implement procedures to help ensure that controls are in place that will allow for the accurate preparation of the SEFA. We recommend that the County perform a detailed analysis of expenditures for all significant awards on an annual basis. Corrective Action Plan: Effective immediately, the County will put in additional controls and verify all grants are monitored under additional scrutiny and are reported accurately in quarterly reports and the County’s Annual Comprehensive Financial Report (ACFR). Staff Responsible for Implementation: Matt Davis, County Auditor; Mike Sloan, Senior Associate; Jordan Wilson, Grant Associate Implementation Date: December 31, 2024 Status: In progress
View Audit 327762
Finding 505075 (2023-005)
Material Weakness 2023
Karen Organization of Minnesota
MN
Questioned Costs Eligibility Material Weakness
Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing No. 93.566 Recommendation: Auditor recommends that KOM review all participant files to ensure proper documentation is retained supporting eligibility of applicants. We noted that there is currently a p...
Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing No. 93.566 Recommendation: Auditor recommends that KOM review all participant files to ensure proper documentation is retained supporting eligibility of applicants. We noted that there is currently a process in place to perform an annual review of random files to ensure that only eligible participants are being served, but we recommend that a process is implemented to ensure that there is proper review and approval of all applicants prior to the individual receiving services and that this review is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will provide staff training on documentation required to support participant eligibility, including for participants referred by other organizations. Program Managers will review files for newly enrolled participants to ensure eligibility and appropriateness of the service plan. Name(s) of the contact person(s) responsible for corrective action: Alexis Walstad and Eh Tah Khu, Co-Executive Directors Planned completion date for corrective action plan: 11/30/2024
View Audit 327745
Finding 504956 (2023-003)
Material Weakness 2023
City of Lackawanna, New York
NY
Questioned Costs Internal Control / Segregation of Duties
Name of Auditee: City of Lackawanna, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended July 31, 2023 CAP Prepared by: Annette Iafallo, Mayor Phone: (716) 827-6464 (A) Current Finding on the Schedule of Findings and Questioned Costs (3) Finding 2023-003 Manag...
Name of Auditee: City of Lackawanna, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended July 31, 2023 CAP Prepared by: Annette Iafallo, Mayor Phone: (716) 827-6464 (A) Current Finding on the Schedule of Findings and Questioned Costs (3) Finding 2023-003 Management’s Response The process that is being established currently, since April 2024, will result in a resumption of on time filing within the prescribed timeframes for Fiscal Year 2023-2024 and beyond. Estimated Completion Date - April 30, 2025.
View Audit 327715
Finding 504918 (2023-001)
Significant Deficiency 2023
Talmud Torah D Nitra
NY
Matching / Level of Effort / Earmarking Questioned Costs Allowable Costs / Cost Principles
Finding 2023-01: The audit report was received by the FAC after the due date of May 31, 2024. Recommendation: A system should be implemented that designates multiple points of contact for the auditor, ensuring continuity in the event of key employee transitions and facilitating timely completion o...
Finding 2023-01: The audit report was received by the FAC after the due date of May 31, 2024. Recommendation: A system should be implemented that designates multiple points of contact for the auditor, ensuring continuity in the event of key employee transitions and facilitating timely completion of future audits. Action Taken: Since being made aware of the issue, the administrator and his staff appointed additional board members to gain familiarity with the annual audit process. This will ensure that the auditor will receive all necessary information and documentation in a timely manner, even in the event of employee transitions. In addition, staff has been trained and made aware of the general audit process to ensure future compliance. Implementation Date: Corrective Action plan has been implemented as of September 6, 2024
View Audit 327670
Finding 504880 (2023-005)
Significant Deficiency 2023
Rangeley Lakes Heritage Trust
ME
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs § 200.302
RLHT will add procedures to the current financial policies document that contain oversight over the receipt and use of federal award funds.
RLHT will add procedures to the current financial policies document that contain oversight over the receipt and use of federal award funds.
View Audit 327661
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