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Corrective Action Plans

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Finding 553854 (2022-006)
Material Weakness 2022
So Consortium
OH
Questioned Costs Allowable Costs / Cost Principles § 200.403 § 200.516
Consortium’s Fiscal Agent will ensure that supporting documentation will be maintained for all expenditures to ensure that each expenditure charged to the program is for an allowable activity/cost.
Consortium’s Fiscal Agent will ensure that supporting documentation will be maintained for all expenditures to ensure that each expenditure charged to the program is for an allowable activity/cost.
View Audit 352548 Questioned Costs: $1
Finding 553849 (2022-005)
Material Weakness 2022
So Consortium
OH
Questioned Costs Allowable Costs / Cost Principles § 200.403 § 200.516
Consortium’s Fiscal Agent shall maintain all invoices and proof of payment for all financial transactions and records should be maintained in an orderly manner to support all transactions.
Consortium’s Fiscal Agent shall maintain all invoices and proof of payment for all financial transactions and records should be maintained in an orderly manner to support all transactions.
View Audit 352548 Questioned Costs: $1
Finding 553711 (2022-002)
Material Weakness 2022
Ao: Advocating Opportunity, Inc.
OH
Questioned Costs HUD Housing Programs Material Weakness
Reporting Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure reports are prepared and reviewed by separate individuals and that the information gathered to prepare the report is retained. Explanation of di...
Reporting Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure reports are prepared and reviewed by separate individuals and that the information gathered to prepare the report is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Organization will put a formal layer of review after preparation of the report and before submission to the Federal Agency and will make sure support gathered is retained. Name of the contact person responsible for corrective action: Megan Mattimoe, Executive Director Planned completion date for corrective action plan: June 1, 2025
View Audit 352319
Finding 547563 (2022-004)
Material Weakness 2022
Housing Authority of the County of Monterey
CA
Questioned Costs HUD Housing Programs Material Weakness
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs and will implement internal control procedures that will...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs and will implement internal control procedures that will ensure compliance with federal regulations. Diana Ruiz, Interim Director of Housing Programs, will be responsible to implement this corrective action by June 30, 2023.
View Audit 351745 Questioned Costs: $1
Finding 547561 (2022-002)
Material Weakness 2022
Housing Authority of the County of Monterey
CA
Questioned Costs HUD Housing Programs Eligibility
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The affected files relate to clients that have been on the program for decades and as files get large, archiving takes place. To correct this finding, a directive will be issued to ...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The affected files relate to clients that have been on the program for decades and as files get large, archiving takes place. To correct this finding, a directive will be issued to staff that will ensure that when files are archived the original application must be placed in the current working file going forward. Diana Ruiz, Interim Director of Housing Programs, will be responsible to implement this corrective action by June 30, 2023.
View Audit 351745 Questioned Costs: $1
Finding 544475 (2022-010)
Material Weakness 2022
Marian High School
IN
Questioned Costs Allowable Costs / Cost Principles Cash Management
Management agrees with the finding and has established a monthly meeting between the Business Manager and the Cafeteria Director in order to review the monthly budget and ascertain that all appropriate expenses are disbursed only for the federally funded department. The Business Manager has impleme...
Management agrees with the finding and has established a monthly meeting between the Business Manager and the Cafeteria Director in order to review the monthly budget and ascertain that all appropriate expenses are disbursed only for the federally funded department. The Business Manager has implemented these accounting changes as of September 2022.
View Audit 351152 Questioned Costs: $1
Finding 544472 (2022-009)
Material Weakness 2022
Marian High School
IN
Questioned Costs Eligibility Reporting
Management agrees with the finding and has developed a set of policies and documented them. The Business Manager has implemented the changes as of June 2023.
Management agrees with the finding and has developed a set of policies and documented them. The Business Manager has implemented the changes as of June 2023.
View Audit 351152
Finding 540609 (2022-003)
Material Weakness 2022
Schoodic Institute at Acadia National Park
ME
Questioned Costs Procurement, Suspension & Debarment § 200.318
Audit Finding Reference: 2022-003 Implement Controls & Documentation Over Procurement Planned Corrective Action: Procurement supporting documentation will be maintained for all vendor transactions $10,000 and greater, including a suspension and debarment check to ensure the vendor organization is ...
Audit Finding Reference: 2022-003 Implement Controls & Documentation Over Procurement Planned Corrective Action: Procurement supporting documentation will be maintained for all vendor transactions $10,000 and greater, including a suspension and debarment check to ensure the vendor organization is not excluded from being eligible to receive federal funds due to past misconduct. Planned Implementation Date of Corrective Action: March 14, 2025 Person Responsible for Corrective Action: Nick Fisichelli, President & CEO
View Audit 350382 Questioned Costs: $1
Finding 538766 (2022-005)
Significant Deficiency 2022
New Hampshire Children's Trust
NH
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties
Audit Finding Reference: 2022-005 Improve Controls Over Cash Management and Application of Indirect Cost Rate Planned Corrective Action: Having the Executive Director review and approve state and federal invoices prior to final submission. An indirect analysis spreadsheet was also created to track ...
Audit Finding Reference: 2022-005 Improve Controls Over Cash Management and Application of Indirect Cost Rate Planned Corrective Action: Having the Executive Director review and approve state and federal invoices prior to final submission. An indirect analysis spreadsheet was also created to track and adjust indirect rate, if necessary, across all sub-contracts receiving federal funds. Planned Implementation Date of Corrective Action: Implemented Executive Director approval on 5/26/2023 for state invoices, which include federal funds that are passed through to NHCT. Indirect analysis spreadsheet implemented on 7/1/2023. Person Responsible for Corrective Action: Director of Finance
View Audit 349473
Finding 537926 (2022-004)
Material Weakness 2022
Municipality of Camuy
PR
Questioned Costs Subrecipient Monitoring Material Weakness
Management concurs with the finding. We will enforce and continue strengthening control over financial reporting and enforce procedures to reconcile information of accounting balances, transactions, and ARPA annual report (Project and Expenditure Report), in order to prevent future differences.
Management concurs with the finding. We will enforce and continue strengthening control over financial reporting and enforce procedures to reconcile information of accounting balances, transactions, and ARPA annual report (Project and Expenditure Report), in order to prevent future differences.
View Audit 348980
Finding 537925 (2022-003)
Material Weakness 2022
Municipality of Camuy
PR
Reporting Questioned Costs Material Weakness
Management concurs with the finding. We will monitor our internal control activities directly related to the financial accounting of state funds and federal funds. We will implement procedures for improving information communica-tion between the accounting finance office and the office of compliance...
Management concurs with the finding. We will monitor our internal control activities directly related to the financial accounting of state funds and federal funds. We will implement procedures for improving information communica-tion between the accounting finance office and the office of compliance so rec-ords are reconciled and are available on time for audit financial statements, including Single Audit.
View Audit 348980
Finding 530121 (2022-005)
Material Weakness 2022
Healthsource Saginaw, Inc.
MI
Questioned Costs Material Weakness Reporting
Finding Number: 2022-005 Condition: HealthSource's controls in place for reporting submissions did not identify that guidelines were not followed related to the lost revenue calculations. Planned Corrective Action: All future submissions will be reviewed with CEO and President for accuracy and thoro...
Finding Number: 2022-005 Condition: HealthSource's controls in place for reporting submissions did not identify that guidelines were not followed related to the lost revenue calculations. Planned Corrective Action: All future submissions will be reviewed with CEO and President for accuracy and thoroughness prior to submission upload. Contact person responsible for corrective action: Sonja Martinez, Chief Financial Officer Anticipated Completion Date: 12/31/2024
View Audit 348199
Finding 530120 (2022-004)
Material Weakness 2022
Healthsource Saginaw, Inc.
MI
Questioned Costs Material Weakness Reporting § 200.303
Condition: HealthSource does not have a review process in place related to the lost revenue calculation used to input into the required reporting submissions to the U.S. Department of Health and Human Services for the Provider Relief Fund program and not having a review process in place over the fo...
Condition: HealthSource does not have a review process in place related to the lost revenue calculation used to input into the required reporting submissions to the U.S. Department of Health and Human Services for the Provider Relief Fund program and not having a review process in place over the forementioned required submissions. Planned Corrective Action: A review of all updates to Covid lost revenue will be performed with the CEO and President as indicated by new activity, and before any submissions are uploaded. Contact person responsible for corrective action: Sonja Martinez, Chief Financial Officer Anticipated Completion Date: 12/31/2024
View Audit 348199
Finding 530096 (2022-002)
Significant Deficiency 2022
Pasadena Symphony Association
CA
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303
Corrective Action Plan: In the time since the initial audit was due at the end of 2022, the organization experienced a substantial turnover in its senior administrative leadership team. I was engaged as the new Chief Executive Officer in November 2023, and have since hired a new General Manager, Dir...
Corrective Action Plan: In the time since the initial audit was due at the end of 2022, the organization experienced a substantial turnover in its senior administrative leadership team. I was engaged as the new Chief Executive Officer in November 2023, and have since hired a new General Manager, Director of Development, and worked closely with our accounting firm, who was engaged to replace the original CFO, after her retirement in 2022. Since this new team has assumed leadership, we have transitioned to new accounting and billing software platforms and developed or renewed policies and procedures that have improved monitoring, tracking, approval, and reporting procedures for all expenditures and revenues, across the organization. We have also upgraded to a cloud-based server/filesharing system and reorganized the filing and archival systems and procedures to ensure that files and documents are organized more clearly and more accessibly for key staff members, current and into the future. Anticipated Completion Date: Already implemented.
View Audit 348149
Finding 530095 (2022-001)
Significant Deficiency 2022
Pasadena Symphony Association
CA
Internal Control / Segregation of Duties Questioned Costs Reporting § 200.512
Corrective Action Plan: In the time since the initial audit was due at the end of 2022, the organization experienced a substantial turnover in its senior administrative leadership team who initially were charged with tracking this grant and its reporting requirements. I was engaged as the new Chief ...
Corrective Action Plan: In the time since the initial audit was due at the end of 2022, the organization experienced a substantial turnover in its senior administrative leadership team who initially were charged with tracking this grant and its reporting requirements. I was engaged as the new Chief Executive Officer in November 2023, and have since hired a new General Manager, Director of Development, and worked closely with our accounting firm, which was engaged to replace the original CFO, after her retirement in 2022. Since this new team has assumed leadership, we have transitioned to new accounting and billing software platforms, developed or renewed policies and procedures to monitor, track, and report all expenditures and revenues, and to more accurately monitor, track, and report on impending grant reporting deadlines and requirements. We have also upgraded to a cloud -based server/file-sharing system and reorganized the filing and archival systems and procedures to ensure that files and documents are organized more clearly and more accessibly for both current and future staff members. Anticipated Completion Date: Already implemented.
View Audit 348149
Finding 530092 (2022-005)
Significant Deficiency 2022
South Big Horn Hospital District
WY
Questioned Costs Reporting Significant Deficiency
2022-005 - Reporting Corrective Action Plan: Management agrees with the finding and has committed the resources giving rise to the finding. Person(s) Responsible: M. Michael Garza Timing for Implementation: June 30, 2025
2022-005 - Reporting Corrective Action Plan: Management agrees with the finding and has committed the resources giving rise to the finding. Person(s) Responsible: M. Michael Garza Timing for Implementation: June 30, 2025
View Audit 348143
Finding 530091 (2022-004)
Significant Deficiency 2022
South Big Horn Hospital District
WY
Special Tests & Provisions Questioned Costs Significant Deficiency § 200.303
2022-004 - Required debt reserve compliance Corrective Action Plan: Management agrees with the finding and has committed the resources giving rise to the finding. Person(s) Responsible: M. Michael Garza Timing for Implementation: June 30, 20 5
2022-004 - Required debt reserve compliance Corrective Action Plan: Management agrees with the finding and has committed the resources giving rise to the finding. Person(s) Responsible: M. Michael Garza Timing for Implementation: June 30, 20 5
View Audit 348143
Finding 529977 (2022-004)
Material Weakness 2022
Fairbanks Rescue Mission, Inc.
AK
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Questioned Costs
Financial Statement Finding: 2022-004 Material Weakness in Internal Control over Financial Reporting and Noncompliance – Allowable Costs/Cost Principles - Repeat Name and Contact Person: Pete Kelly, Chief Executive Officer Corrective Action: Management hired a Finance Director and contracted with an...
Financial Statement Finding: 2022-004 Material Weakness in Internal Control over Financial Reporting and Noncompliance – Allowable Costs/Cost Principles - Repeat Name and Contact Person: Pete Kelly, Chief Executive Officer Corrective Action: Management hired a Finance Director and contracted with an Accountant that has made significant improvements to the processes and record keeping to ensure that sufficient documentation is maintained by the Organization. Proposed Completion Date: January 1, 2024
View Audit 348068
Finding 529528 (2022-005)
Material Weakness 2022
National Indian Health Board
DC
Reporting Questioned Costs Subrecipient Monitoring
Summary of Finding Late reports, missing reports and variances from accounting records: Four of the financial reports were submitted late and four had a variance from the expenditures per the general ledger. In addition, programmatic reports were missing for both of the major programs tested. It is ...
Summary of Finding Late reports, missing reports and variances from accounting records: Four of the financial reports were submitted late and four had a variance from the expenditures per the general ledger. In addition, programmatic reports were missing for both of the major programs tested. It is important that all reports are timely filed and there is documentation to support all programmatic and financial reports. This ensures that the Organization is in compliance with Uniform Guidance, as well as ensuring that they are properly expending the funds and completing the goals of the grants. As of the end of the grant period there was an overall variance of $12,060 between the amounts reported on the financial reporting and the general ledger. We were also unable to obtain programmatic reports to verify that these were filed. Statement of Concurrence or Nonconcurrence This finding is concurred with due to staff turnover and the department being short-staffed. Corrective Action In response to the identified issues, the Organization has appointed a new Grants Director who is now responsible for overseeing all aspects of grant reporting, compliance, and fund management. The Grants Director implemented a new grant management software and comprehensive reporting tracker that monitors all deadlines to ensure the timely submission of financial and programmatic reports. This will also ensure proper record management, retention, and access. The Grants Director is also charged with reconciling reported expenditures with the general ledger and verifying that all grant deliverables are met in accordance with Uniform Guidance. These measures are designed to prevent future late or missing reports and to ensure that funds are properly expended and documented.
View Audit 347522
Finding 529318 (2022-004)
Material Weakness 2022
City of McKeesport
PA
Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.324
CONDITION: The City of McKeesport contracted with a third-party vendor (A&H Equipment) for the purchase of a street sweeper. The contract with the third-party vendor, which was procured through a cooperative purchasing group (COSTARS), exceeded the threshold for competitive procurement. The City was...
CONDITION: The City of McKeesport contracted with a third-party vendor (A&H Equipment) for the purchase of a street sweeper. The contract with the third-party vendor, which was procured through a cooperative purchasing group (COSTARS), exceeded the threshold for competitive procurement. The City was unable to provide documentation to verify that the third-party procurement contract was competitively procured, such as a bid evaluation and public solicitation. In addition, the City did not conduct a cost or price analysis for this procurement, which was in excess of the Simplified Acquisition Threshold of $250,000. CRITERIA: Section 2 CFR 200.318(i) of the Uniform Guidance prescribes the bidding requirements for equipment, supplies, and work of any nature made by a non-federal entity whereby the cost exceeds the Simplified Acquisition Threshold. The cost of the street sweeper exceeded the simplified acquisition threshold of $250,000. As specified in 2 CFR 200. 318(i) of the Uniform Guidance, the City must maintain sufficient records to detail the history of procurement. These records will include, but are not necessarily limited to, the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. In addition, Section 2 CFR 200.324(a) of the Uniform Guidance requires the performance of a cost or price analysis in connection with every procurement in excess of the Simplified Acquisition Threshold. MANAGEMENT’S CORRECTIVE ACTION PLAN: Management of the City will review and update as necessary its procurement policies to ensure In instances where the procurement cost incurred for goods and/or services exceeds the Uniform Guidance Simplified Acquisition, including such instances whereby the City is using a contract vehicle from a cooperative purchase network, that the City is in compliance with all applicable sections of the Uniform Guidance, in specific, Section 2 CFR 200.318(i) of the Uniform Guidance. In addition, I recommend that the City conduct a cost or price analysis for all procurement in excess of the Simplified Acquisition Threshold of $250,000 before receiving bids or proposals in accordance with Section 2 CFR 200.324(a) of the Uniform Guidance. The timeframe for completion of this review will occur during the first nine months of calendar year 2025 with the intention of having the City be in full compliance with Sections 2 CFR 200.318(i) and 2 CFR 200. 324(a) of the Uniform Guidance.
View Audit 347342 Questioned Costs: $1
Finding 529317 (2022-003)
Material Weakness 2022
City of McKeesport
PA
Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320
CONDITION: The City of McKeesport contracted four (4) vendors for the purchase of seven separate purchases of equipment for the City. These contracts individually exceeded the Uniform Guidance micro purchase threshold of $10,000, but did not exceed the Simplified Acquisition Threshold of $250,000. A...
CONDITION: The City of McKeesport contracted four (4) vendors for the purchase of seven separate purchases of equipment for the City. These contracts individually exceeded the Uniform Guidance micro purchase threshold of $10,000, but did not exceed the Simplified Acquisition Threshold of $250,000. All of these purchases were procured through a cooperative purchasing group (COSTARS). The City was unable to 1) provide records sufficient to detail the history of procurement for these contracts and 2) provide documentation to verify that price or rate quotations were obtained from an adequate number of qualified sources. This is a repeat finding (2021-005) for the prior year. CRITERIA: Section 2 CFR 200.320(a)(2)(i) of the Uniform Guidance prescribes the bidding requirements for equipment, supplies, and work of any nature made by a non-federal entity whereby the cost exceeds certain dollar thresholds as adjusted periodically. In instances where the cost incurred exceeds the Uniform Guidance micro purchase threshold of $10,000 but does not exceed the Simplified Acquisition Threshold of $250,000, price or rate quotations must be obtained from an adequate number of qualified sources. In addition, as specified in 2 CFR 200. 318(i) of the Uniform Guidance, the City must maintain sufficient records to detail the history of procurement. MANAGEMENT’S CORRECTIVE ACTION PLAN: Management of the City will review and update as necessary its procurement policies to ensure In instances where the procurement cost incurred for goods and/or services exceeds the Uniform Guidance micro purchase threshold of $10,000 but does not exceed the Simplified Acquisition Threshold of $250,000, that 1) price or rate quotations are obtained from an adequate number of qualified sources, and 2) sufficient records are maintained to detail the history of procurement. The timeframe for completion of this review will occur during the first nine months of calendar year 2025 with the intention of having the City be in full compliance with Sections 2 CFR 200.320(a)(2)(i) and 2 CFR 200. 318(i) of the Uniform Guidance.
View Audit 347342 Questioned Costs: $1
Finding 529160 (2022-004)
Significant Deficiency 2022
Oregon Coalition Against Domestic & Sexual Violence
OR
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.512
Contact person(s) responsible: Executive Director, Keri Moran-Kuhn Recommendation: We recommend that management implement procedures to ensure that all required reporting is submitted in a timely manner and in accordance with CFR 200.512 deadlines. Management’s Response: Corrective Action Plan: Duri...
Contact person(s) responsible: Executive Director, Keri Moran-Kuhn Recommendation: We recommend that management implement procedures to ensure that all required reporting is submitted in a timely manner and in accordance with CFR 200.512 deadlines. Management’s Response: Corrective Action Plan: During this time, the Coalition went through several temporary fiscal staff and one permanent hired staff that had made mistakes, with the effect of having to make adjustments in order to attempt to close accounting records. Controls have been put into place and permanent accounting manager, started in October 2024 and now on staff as of March 2025. Anticipated completion date: 09/30/25
View Audit 347141
Finding 529159 (2022-003)
Material Weakness 2022
Oregon Coalition Against Domestic & Sexual Violence
OR
Subrecipient Monitoring Allowable Costs / Cost Principles Questioned Costs
Contact person(s) responsible: Associate Director, BB Beltran Recommendation: The Coalition should establish monitoring procedures to ensure that charges to federal awards and other funders are adequately documented and approved and comply with all established policies. Specifically, adequate docume...
Contact person(s) responsible: Associate Director, BB Beltran Recommendation: The Coalition should establish monitoring procedures to ensure that charges to federal awards and other funders are adequately documented and approved and comply with all established policies. Specifically, adequate documentation should include original itemized invoices or receipts, and clear documentation of review and approval. Management Response: NEW Corrective Action Plan: OCADSV implemented a third-party service for tracking the Coalitions costs by program in January of 2023. The submission, coding, approval and payment are processed within this software, which also allows for an audit trail of the processes performed by user and quick access to scanned original documentation. Quarterly budget expense reimbursements are prepared and submitted for review to the Associate Director and/or the Grants Manager. The monthly/quarterly reports are reviewed and approved, with general ledger support, before sending them to the funding agency as the quarterly invoice for reimbursements. Anticipated completion date: 09/30/24
View Audit 347141
Finding 528934 (2022-009)
Material Weakness 2022
Iliff School of Theology
CO
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
Condition: The Institution does not have evidence that exit counseling was provided to students who withdrew or graduated as required by 34 CFR 682.604. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its stude...
Condition: The Institution does not have evidence that exit counseling was provided to students who withdrew or graduated as required by 34 CFR 682.604. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid programs. The school has also ensured that this third-party processor is properly coordinated with the registrar’s office to meet federal requirements for exit counseling when status changes are processed. Contact person responsible for corrective action: Jason Warr, VP for Business, Controller Anticipated Completion Date: May 2024
View Audit 346905
Finding 528933 (2022-008)
Material Weakness 2022
Iliff School of Theology
CO
Questioned Costs Material Weakness Matching / Level of Effort / Earmarking
Condition: The Institution does not have written policies and procedures that incorporate the provisions of 34 CFR 668.51 through 668.61. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid program...
Condition: The Institution does not have written policies and procedures that incorporate the provisions of 34 CFR 668.51 through 668.61. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid programs. All verification procedures are established, and documentation will be maintained to demonstrate compliance. Contact person responsible for corrective action: Jason Warr, VP for Business, Controller Anticipated Completion Date: May 2024
View Audit 346905
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