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Corrective Action Plans

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Finding 521081 (2022-002)
Material Weakness 2022
Avita Health System
OH
Questioned Costs Cash Management Material Weakness
Finding Number: 2022-002 Condition: The System failed to make the monthly debt service reserve fund deposits required by the USDA loan agreement. Planned Corrective Action: Once it was determined that it was necessary to keep the balance of the fund at a prorated amount to the required one year of d...
Finding Number: 2022-002 Condition: The System failed to make the monthly debt service reserve fund deposits required by the USDA loan agreement. Planned Corrective Action: Once it was determined that it was necessary to keep the balance of the fund at a prorated amount to the required one year of debt service by ten years, we began funding it in order to meet that requirement by the end of fiscal year 2023, which we did, and we have maintained the required funding since then. Contact person responsible for corrective action: Eric Draime, CFO Anticipated Completion Date: 6/30/2023
View Audit 341022
Finding 521014 (2022-006)
Material Weakness 2022
Recovery Connections of Central Florida, Inc.
FL
Questioned Costs Subrecipient Monitoring Material Weakness
Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial and performance reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the...
Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial and performance reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding:. We will review each agreement to confirm the reporting requirements, deadlines, and any specific formats or templates that must be followed. A designated team member will be responsible for preparing, reviewing, and submitting the required reports. We will to track submission deadlines and ensure that reports are submitted on time. Name(s) of the contact person(s) responsible for corrective action: George Margoles Judy Jackson Planned completion date for corrective action plan: March 31, 2025
View Audit 340887
Finding 521012 (2022-004)
Material Weakness 2022
Recovery Connections of Central Florida, Inc.
FL
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Allowable Costs, Period of Performance, and Cash Management Recommendation: Recommended Recovery Connections of Central Florida, Inc. maintain documentation of disbursement approval and supporting documentation of costs included within requests for payment. Explanation of disagreement with audit f...
Allowable Costs, Period of Performance, and Cash Management Recommendation: Recommended Recovery Connections of Central Florida, Inc. maintain documentation of disbursement approval and supporting documentation of costs included within requests for payment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We will implement a more structured process for documenting the approval of disbursements. This includes ensuring that all disbursements are formally approved by the appropriate authority within the organization. We will also maintain a written record of the approval, including the name of the individual who authorized the disbursement and the date of approval. Name(s) of the contact person(s) responsible for corrective action: George Margoles Judy Jackson Planned completion date for corrective action plan: March 31, 2025
View Audit 340887 Questioned Costs: $1
Finding 520970 (2022-004)
Significant Deficiency 2022
Foundation for Democratic Development
DC
Cash Management Questioned Costs Subrecipient Monitoring
2022-004 Cash Management Federal Program – All federal programs Criteria – Advances received on federal awards should be expended within 30 days of being drawn down to comply with relevant cash management requirements. Condition and Context – During the performance of our audit, we noted that th...
2022-004 Cash Management Federal Program – All federal programs Criteria – Advances received on federal awards should be expended within 30 days of being drawn down to comply with relevant cash management requirements. Condition and Context – During the performance of our audit, we noted that the Organization had a significant amount of refundable advances on federal awards and had cash on hand that exceeded the anticipated expenses over the next 30 days. As a result of a conversion to a new accounting system, the impact of COVID-19, cash advances were not routinely reconciled during the year ended December 31, 2022. Questioned Costs – None. Effect – The Organization was not in compliance with the Uniform Guidance cash management requirements. Cause – With the conversion to a new accounting system, combined with the COVID-19, new accounting staff, refundable advances were not reconciled timely. Recommendation – The refundable advances of the Organization should be reconciled on a monthly basis, which will permit more accurate draws on federal awards. Views of Responsible Officials and Planned Corrective Actions Management partially agrees with this finding as, in certain instances, the Organization must comply with the payment schedules of our grantors, which typically are on a quarterly basis. In some cases, there are strict schedules of draws in our grant agreements and no requests to draw funds are made. In situations when the Organization has the ability to draw funds, we agree not to make additional draw requests until the Organization has expended the funds already received. In 2022, due to the pandemic and the uncertainty of when programs would continue, many programs were suspended while waiting for travel restrictions to be lifted so that the Organization’s programs could be implemented. We will take the following steps: We will improve procedures to ensure that the drawdown of funds, from those grantors who require drawdowns will not exceed the Organization’s immediate use and we will develop additional procedures, as necessary, to assist in monitoring cash management. Anticipated Completion Date: December 31, 2023 Contact Person: Natalia Arno, President, 916-849-3057
View Audit 340868
Finding 520969 (2022-003)
Significant Deficiency 2022
Foundation for Democratic Development
DC
Reporting Questioned Costs
2022-003 Reporting Federal Program – All federal programs Criteria – The data collection form must be completed and submitted within nine months of the Organization’s fiscal year end. Condition and Context – As a result of a conversion to a new accounting system, the impact of COVID-19, and reco...
2022-003 Reporting Federal Program – All federal programs Criteria – The data collection form must be completed and submitted within nine months of the Organization’s fiscal year end. Condition and Context – As a result of a conversion to a new accounting system, the impact of COVID-19, and reconciliation differences, the data collection form was not timely submitted for the year ended December 31, 2022. Questioned Costs – None. Effect – The Organization was not in compliance with the Uniform Guidance reporting requirements. Cause – With the conversion to a new accounting system, combined with the COVID-19, new accounting staff and reconciliation differences, the data collection form could not be timely completed and submitted. Recommendation – The financial records of the Organization should be reconciled and closed shortly after year-end, which will permit the timely submission of the data collection form. Views of Responsible Officials and Planned Corrective Actions Management agrees with this finding. We will anticipate being able to comply with this requirement effective with the FY2024 audit. Anticipated Completion Date: The financial records for the year ended December 31, 2023, will be reconciled and closed, permitting the audited financial statements, financial reporting package and data collection form to be filed in February 2025. The financial records for the year ended December 31, 2024, will be reconciled and closed, permitting the audited financial statements, financial reporting package and data collection form to be filed timely by September 30, 2025. Contact Person: Natalia Arno, President, 916-849-3057
View Audit 340868
Finding 520946 (2022-001)
Significant Deficiency 2022
Women in Engineering Programs and Advocates Network Network
OH
Questioned Costs Cash Management
CORRECTIVE ACTION PLAN Audit Firm: Winkel Green & Company LLP Audit Period: July 1, 2021 through June 30, 2022 CAP Prepared by: Name: Ershela Sims, PhD Position: Executive Director Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2...
CORRECTIVE ACTION PLAN Audit Firm: Winkel Green & Company LLP Audit Period: July 1, 2021 through June 30, 2022 CAP Prepared by: Name: Ershela Sims, PhD Position: Executive Director Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Recommendation. Uniform Guidance stipulates that organizations must minimize the time elapsing between disbursement of federal funds by grantor, and expenditure of funds for allowable activities. The Organization disbursed and held excess funds from grantor in the amount of $27,300 for an extended period of time before subsequently correcting the issue. b. Action Taken or Planned on the Finding The Organization noted this instance on their own prior to June 30, 2022 audit, and reduced the amount requested for reimbursement from grantor in a subsequent month, resulting in a net $0 of funds disbursed vs funds expended for the overall grant period, which runs through August 2023. WEPAN management has established increased control processes, including additional checks of reimbursement calculations, before submission to grantor for reimbursement (draw).
View Audit 340838 Questioned Costs: $1
Finding 520770 (2022-009)
Significant Deficiency 2022
Housing Authority of Cass County
ND
Questioned Costs Significant Deficiency
The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions.
The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions.
View Audit 340568
Finding 520769 (2022-008)
Significant Deficiency 2022
Housing Authority of Cass County
ND
Questioned Costs Significant Deficiency
The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions.
The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions.
View Audit 340568
Finding 520767 (2022-006)
Significant Deficiency 2022
Housing Authority of Cass County
ND
Questioned Costs Eligibility HUD Housing Programs
The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions.
The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions.
View Audit 340568
Finding 520766 (2022-005)
Material Weakness 2022
Housing Authority of Cass County
ND
Questioned Costs Material Weakness Internal Control / Segregation of Duties § 200.303
The Authority will review its policies and procedures over program compliance requirements and monitoring of program activity.
The Authority will review its policies and procedures over program compliance requirements and monitoring of program activity.
View Audit 340568
Finding 520712 (2022-011)
Material Weakness 2022
City of Abbeville, Georgia
GA
Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties
Management concurs with the audit finding. The City will design and implement controls to ensure that federal awards are expended only for allowable activities.
Management concurs with the audit finding. The City will design and implement controls to ensure that federal awards are expended only for allowable activities.
View Audit 340445
City of Abbeville, Georgia
GA
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Questioned Costs § 200.318 § 200.319 § 200.326 § 200.327
The City has identified federal grants subject to the Uniform Guidance and will develop written policies and procedures which include the relevant provisions required by 2 CFR § 200.318 through 2 CFR § 200.326 Contract provisions.
The City has identified federal grants subject to the Uniform Guidance and will develop written policies and procedures which include the relevant provisions required by 2 CFR § 200.318 through 2 CFR § 200.326 Contract provisions.
View Audit 340445
City of Abbeville, Georgia
GA
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Questioned Costs § 200.318
The City will develop written standards of conduct in that satisfy the requirements of 2 CFR § 200.318(c)(1).
The City will develop written standards of conduct in that satisfy the requirements of 2 CFR § 200.318(c)(1).
View Audit 340445
Finding 520680 (2022-006)
Material Weakness 2022
Yankton Sioux Tribe
SD
Questioned Costs Procurement, Suspension & Debarment
2022 - 006 Procurement (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2008-007, 2015-004, 2016-003, 2017 – 005, 2018-004, 2019-005,2020-005 and 2021-004) Significant Deficiency CFDA 20.205 Highway Planning and Construction Condition: During our test...
2022 - 006 Procurement (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2008-007, 2015-004, 2016-003, 2017 – 005, 2018-004, 2019-005,2020-005 and 2021-004) Significant Deficiency CFDA 20.205 Highway Planning and Construction Condition: During our testing of the Highway Planning and Construction Program (ALN 20.205), we reviewed three transactions selected to assess compliance with procurement standards. However, the Governmental Department was unable to provide procurement documentation for any of these transactions, including evidence of procurement planning, bid evaluations, or contract award decisions. Furthermore, no documentation was available to confirm that the Governmental Department had conducted searches for suspended or debarred vendors, as required under federal regulations. This lack of documentation prevented us from verifying compliance with federal procurement and vendor eligibility requirements for these transactions. Corrective Action Plan: Procurement and Directors will be trained on procurement policies and procedures and followed to minimize any unauthorized or unallowable purchases.
View Audit 340378 Questioned Costs: $1
Finding 520665 (2022-009)
Significant Deficiency 2022
Yankton Sioux Tribe
SD
Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.313
2022 – 009: Activities Allowed and Unallowed, Allowable Costs, Period of Availability (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2018-006, 2019-008, 2020-008 and 2021-007) Significant Deficiency ALN 93.441 Indian Self Determination ALN 20.205 Highway Planning & Cons...
2022 – 009: Activities Allowed and Unallowed, Allowable Costs, Period of Availability (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2018-006, 2019-008, 2020-008 and 2021-007) Significant Deficiency ALN 93.441 Indian Self Determination ALN 20.205 Highway Planning & Construction ALN 15.030 Indian Law Enforcement ALN 93.575 Child Care and Development Block Grant ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Condition: During compliance requirement testing for Activities Allowed and Unallowed, Allowable Costs and Period of Performance for the above noted major programs, we selected 120 transactions for testing from each major program. The following number of transactions were not provided for our review during the audit: ALN 93.441 – Indian Self Determination – 47 transactions ALN 20.205 – Highway Planning and Construction - 11 transactions ALN 15.030 – Indian Law Enforcement – 8 transactions ALN 93.575 – Child Care and Development Block Grant – 22 transactions ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds – 9 transactions Corrective Action Plan: The Finance Department will become familiar with the requirements of 2 CFR, Part §200.313(a) and establish appropriate internal control policies and procedures to ensure compliance with the requirements of Uniform Guidance and each major program. In addition, all staff will be trained on those policies and procedures so they are familiar with the requirements. The Finance Department will not process payment for disbursements that does not contain sufficient, appropriate supporting documentation and necessary approvals. The Finance Department will implement and execute an internal audit, by pulling random vouchers packets to test for compliance mid-year.
View Audit 340378 Questioned Costs: $1
Yankton Sioux Tribe
SD
Questioned Costs Reporting
2022 – 005: Reporting – Late Data Collection Form Submission (Repeat Finding: 2021-005, 2020-006, and 2019-006) Condition: The Governmental Department’s audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of June 30, 2023. Corrective Action Plan: Th...
2022 – 005: Reporting – Late Data Collection Form Submission (Repeat Finding: 2021-005, 2020-006, and 2019-006) Condition: The Governmental Department’s audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of June 30, 2023. Corrective Action Plan: The Tribe is in the process of getting past audits caught up and will continue to add to the monthly process of making sure things are tied out on a monthly basis.
View Audit 340378
Finding 520576 (2022-003)
Material Weakness 2022
Young Mens Christian Association of Boulder Valley
CO
Questioned Costs Allowable Costs / Cost Principles
All non‐payroll costs are reviewed by a supervisor before being approved. This supervisor review includes which programs are being charged along with other internal coding. Management has emphasized the requirements for supervisors to review invoices to verify programs are being properly charged alo...
All non‐payroll costs are reviewed by a supervisor before being approved. This supervisor review includes which programs are being charged along with other internal coding. Management has emphasized the requirements for supervisors to review invoices to verify programs are being properly charged along with other internal coding.
View Audit 340171 Questioned Costs: $1
Finding 520575 (2022-002)
Material Weakness 2022
Young Mens Christian Association of Boulder Valley
CO
Questioned Costs Allowable Costs / Cost Principles
Expense documentation will be maintained to support expenses in the future.
Expense documentation will be maintained to support expenses in the future.
View Audit 340171 Questioned Costs: $1
Finding 520336 (2022-004)
Material Weakness 2022
Talbot County Board of Education
GA
Subrecipient Monitoring Cash Management Questioned Costs § 200.302 § 200.303 § 200.511
FA 2022-004 Strengthen Controls over Financial Reporting Compliance Requirement: Reporting Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance List...
FA 2022-004 Strengthen Controls over Financial Reporting Compliance Requirement: Reporting Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 84.010 - Title I Grants to Local Educational Agencies Federal Award Number: SO10A200010 (Year: 2021) SO10A210010-21A (Year: 2022) Questioned Costs: $37,644 Description: The School District did not file accurate completion reports for the Title I Grants to Local Educational Agencies program. Corrective Action Plans: District office has put procedures in action to make sure that all drawdowns are in line with expenditures. All draw down packets will be viewed and signed off by federal program director. This packet will include detail expenditure sheet for the month, year to date expenditure report and a cover sheet. Estimated Completion Date: December 31, 2024 Contact Person: Terrance H. Freeman, III CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us
View Audit 340052 Questioned Costs: $1
Finding 520330 (2022-002)
Material Weakness 2022
Talbot County Board of Education
GA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403 § 200.430
FA 2022-002 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Ge...
FA 2022-002 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund, COVID-19 - 84.425W - American Rescue Plan Elementary and Secondary School Emergency Relief Fund - Homeless Children and Youth Federal Award Number: S425D210012 (Year: 2021) S425W210011 (Year: 2021) Questioned Costs: $58,415 Description: A review of expenditures charged to the Elementary and Secondary Emergency Relief Fund program revealed that the School District's internal control procedures were not operating to ensure that expenditures were appropriately documented to support allowability. Corrective Action Plans: District office will review payroll process and develop a procedure to ensure proper documentation is kept in an orderly manner. Estimated Completion Date: December 31, 2024 Contact Person: Terrance H. Freeman, III CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us
View Audit 340052 Questioned Costs: $1
Finding 520328 (2022-001)
Material Weakness 2022
Talbot County Board of Education
GA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403 § 200.430
FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: ...
FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 84.010 - Title I Grants to Local Educational Agencies Federal Award Number: SO10A200010 (Year: 2021) SO10A210010-21A (Year: 2022) Questioned Costs: $23,398 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Title I Grants to Local Educational Agencies program. Corrective Action Plans: District office has put procedures in action to make sure that all drawbacks are in line with expenditures. All draw down packets will be viewed and signed off by federal program director. This packet will included detail expenditure sheet for the month, year to date expenditure report and a cover sheet. Estimated Completion Date: December 31, 2024 Contact Person: Terrance H. Freeman, III CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us
View Audit 340052 Questioned Costs: $1
Finding 520098 (2022-003)
Significant Deficiency 2022
Rain Home Attendant Services, Inc.
NY
Questioned Costs Allowable Costs / Cost Principles Reporting
Finding No: 2022-003 Questioned Cost Due to Subsequent Events Response: Agree Planned Corrective Action: The Company, having complied with the disbursement at the time incurred, agreed that a ‘Question Cost’ aroused by the subsequent credit issued and applied to the account by NYS UIB. Management i...
Finding No: 2022-003 Questioned Cost Due to Subsequent Events Response: Agree Planned Corrective Action: The Company, having complied with the disbursement at the time incurred, agreed that a ‘Question Cost’ aroused by the subsequent credit issued and applied to the account by NYS UIB. Management is to report the amount of $324,825.67 to HRSA as Questioned Cost, and request HRSA approval for an election to apply this amount against unreimbursed lost revenue, in the reporting period. Guided by FQA HRSA report of February 16,2024 bullet option 2, page 16, on Question Cost per 45 CFR §75.2. “For providers that were not required to report in subsequent reporting period and chose to replace its unallowable expenses with its unreimbursed lost revenues in the reporting period in question” In the corrective action plan, the provider would indicate that the unallowable expense was “replaced “by unreimbursed lost revenues” Anticipated Completion Date: January 31, 2025.
View Audit 339671 Questioned Costs: $1
Finding 520097 (2022-002)
Significant Deficiency 2022
Rain Home Attendant Services, Inc.
NY
Questioned Costs Allowable Costs / Cost Principles Reporting
Finding No: 2022-002 Federal Audit Clearing House Submission Response: Agree Planned Corrective Action: Management acknowledges that the audited financial statements are required to be submitted through the Federal Audit Clearinghouse online system within 9 months after end of the preceding fiscal y...
Finding No: 2022-002 Federal Audit Clearing House Submission Response: Agree Planned Corrective Action: Management acknowledges that the audited financial statements are required to be submitted through the Federal Audit Clearinghouse online system within 9 months after end of the preceding fiscal year. To ensure that this deadline is adhered to each year going forward the CFO or designee will create an aggressive closing schedule so that accurate financial information is available on a timely basis. In order for the audit and federal audit clearing house submissions to be completed timely. Anticipated Completion Date: December 31, 2024
View Audit 339671
Finding 520034 (2022-005)
Material Weakness 2022
City of Nenana
AK
Allowable Costs / Cost Principles Questioned Costs Material Weakness § 200.303
Finding 2022-005: Lack of Internal Control And Noncompliance With Activities Allowed or Unallowed; Allowable Costs/Cost Principles; and Period of Performance Name of Contact: Josh Verhagen Corrective Action Plan: New and improved weekly communication between grant team and finance team. Propose...
Finding 2022-005: Lack of Internal Control And Noncompliance With Activities Allowed or Unallowed; Allowable Costs/Cost Principles; and Period of Performance Name of Contact: Josh Verhagen Corrective Action Plan: New and improved weekly communication between grant team and finance team. Proposed Completion Date: March 2025
View Audit 339515
Finding 520025 (2022-005)
Material Weakness 2022
Feeding San Diego
CA
Allowable Costs / Cost Principles Reporting Questioned Costs
Identification of federal programs 21.027 – American Rescue Plan Act (ARPA) Condition The Organization does not have an adequate understanding of the requirements under the program agreement. And as such, under recorded claims. Views of Responsible Officials: Management agrees with the finding ...
Identification of federal programs 21.027 – American Rescue Plan Act (ARPA) Condition The Organization does not have an adequate understanding of the requirements under the program agreement. And as such, under recorded claims. Views of Responsible Officials: Management agrees with the finding and observation. Contact Person: Fendy Wogu, Finance Controller Proposed Completion Date: October 31, 2024
View Audit 339494
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