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Corrective Action Plans

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Finding 517172 (2022-009)
Material Weakness 2022
Native Village of Point Hope
AK
Eligibility Questioned Costs Material Weakness
Finding 2022-009 Lack of Internal Control over Compliance Eligibility Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope will adhere to th...
Finding 2022-009 Lack of Internal Control over Compliance Eligibility Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope will adhere to the grant agreement and Administrative Management System Manual Chapter III: Financial Management and Chapter VI: Records Management to ensure that all proper documentation is recorded and kept on-file and that authorized personnel are selected to receive program services. Proposed Completion Date: Before the end of the next audit cycle.
View Audit 335126 Questioned Costs: $1
Finding 517167 (2022-008)
Material Weakness 2022
Native Village of Point Hope
AK
Allowable Costs / Cost Principles Questioned Costs Material Weakness
Finding 2022-008 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The N...
Finding 2022-008 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope will adhere to the Administrative Management Systems Manual Chapter III: Financial Management to ensure that all payment authorization forms are on hand for all employees. Additionally, pay rates should be compared to the payment authorized form during review of payroll runs for accurate transitions. Proposed Completion Date: Before the end of the next audit cycle.
View Audit 335126 Questioned Costs: $1
Finding 517166 (2022-007)
Material Weakness 2022
Native Village of Point Hope
AK
Allowable Costs / Cost Principles Questioned Costs Material Weakness
Finding 2022-007 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The N...
Finding 2022-007 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope will adhere to the Administrative Management Systems Manual Chapter III: Financial Management to ensure that all payment authorization forms are on hand for all employees. Additionally, pay rates should be compared to the payment authorization form during review of payroll runs. Proposed Completion Date: Before the end of the next audit cycle.
View Audit 335126 Questioned Costs: $1
Finding 516996 (2022-005)
Significant Deficiency 2022
MacOmb County
MI
Questioned Costs Reporting Significant Deficiency
All staff members in the department that administers the grant in question that can file the report in question have now been provided proper acccess to the reporting portal.
All staff members in the department that administers the grant in question that can file the report in question have now been provided proper acccess to the reporting portal.
View Audit 334902
Finding 516656 (2022-003)
Material Weakness 2022
California Asian Pacific Chamber of Commerce
CA
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.400
Description of Finding: Expenditure detail does not support the amounts billed Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian acknowledges the serious nature of this finding and the pote...
Description of Finding: Expenditure detail does not support the amounts billed Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian acknowledges the serious nature of this finding and the potential for damage to relationships with the grantors and Federal entities. The Interim Controller and Director of Finance are working to secure an ERP system which will allow for better cost collection, reporting and reviews of the grant-related expenses for accuracy, reliability, and reconciliation. We also understand these findings are repetitive from the 2021 audit; however, due to catch-up of the prior year audits, we were unable to address these issues prior to completion of the 2022 audit. This delay was caused by a change in auditors as our previous auditor did not have the capacity to retain us as clients due to staff shortages related to COVID. A subcontractor has been retained to assist with providing information for the 2023 audit to bring the audits current. The auditors tested 84% of the total 2021 total direct grant expenditures and this issue was isolated to one payroll entry for $2,500.00, which is a result of a one-time, non-recurring clerical error. No issues were noted in the 2022 audit work related to this finding. We are currently analyzing and ensuring revenue and expenses for grants in 2023 and 2024 have proper recognition and billing of accurate and complete costs. This issue will be further mitigated with the implementation of the new accounting system on 1/1/2025. The ERP system includes electronic timesheets for daily charging to specific grants, as well as more visibility into the proper separation of direct, indirect, and unallowable costs per the CFR. Timesheet training has been performed and timesheet completion is required for all employees beginning on 1/1/2025. This will provide support for hours worked/billed, as well as document the certification and approvals that all time entered is accurate and in compliance with contract requirements. and provide proper support for all grant and indirect labor costs. An indirect cost pool allocation structure is being designed and implemented to properly allocate the allowable indirect costs to each work effort. This proposed structure and rates will be submitted for approval in 2025. Monthly reviews by the Project Directors/Managers plus Accounting will be performed to identify any potential cost charging issues and corrective action(s) required. Name of Contact Person: Ryan Fong, Director of Finance, 916-446-7883, rfong@calasiancc.org Pat Fong Kushida, President & CEO, 916-446-7883, patfongkushida@calasiancc.org Projected Completion Date: January 2025
View Audit 334631 Questioned Costs: $1
Finding 516529 (2022-007)
Material Weakness 2022
National Consortium for Graduate Degrees for Minorities in Engineering
VA
Questioned Costs Allowable Costs / Cost Principles § 200.403
Finding 2022-007 – Allowable Cost Documentation In response to the finding, GEM addressed allowable cost documentation by instituting the following: GEM established a formal credit card policy in the employee handbook that explains the policy and procedures for turning in receipts monthly. Anticipat...
Finding 2022-007 – Allowable Cost Documentation In response to the finding, GEM addressed allowable cost documentation by instituting the following: GEM established a formal credit card policy in the employee handbook that explains the policy and procedures for turning in receipts monthly. Anticipated date of completion: This policy has been in effect since September 30, 2023. Responsible party: Jamie Hicks, Senior Accounting Manager
View Audit 334452 Questioned Costs: $1
Finding 516527 (2022-005)
Material Weakness 2022
National Consortium for Graduate Degrees for Minorities in Engineering
VA
Questioned Costs Allowable Costs / Cost Principles § 200.414
Finding 2022-005 – Indirect Cost Allocations In response to the finding, GEM will improve program costs allocation documentation by instituting the following controls and procedures. GEM will allocate indirect costs and charges to the NSF program based on incurred costs and monthly allocations appro...
Finding 2022-005 – Indirect Cost Allocations In response to the finding, GEM will improve program costs allocation documentation by instituting the following controls and procedures. GEM will allocate indirect costs and charges to the NSF program based on incurred costs and monthly allocations approved by the program administrator. These indirect costs will be separately reported in the accounting records. Anticipated date of completion: Monthly journal entry is set up with calculations for determining the dollar amount. The date of completion was October 2022 and have been updated since then. Responsible party: Jamie D. Hicks, Senior Accounting Manager
View Audit 334452 Questioned Costs: $1
Finding 516526 (2022-004)
Material Weakness 2022
National Consortium for Graduate Degrees for Minorities in Engineering
VA
Questioned Costs Allowable Costs / Cost Principles § 200.430
Finding 2022-004 – Allocation of Program Effort by Employees In response to the finding, GEM will institute controls and processes to document and allocate personnel time and effort to NSF program GEM will allocate time and effort via approved time and expense personnel reports and reconcile these t...
Finding 2022-004 – Allocation of Program Effort by Employees In response to the finding, GEM will institute controls and processes to document and allocate personnel time and effort to NSF program GEM will allocate time and effort via approved time and expense personnel reports and reconcile these the accounting records and NSF program charges. Anticipated date of completion: Process was implemented on December 31, 2022. Responsible party: Jamie Hicks, Senior Accounting Manager
View Audit 334452 Questioned Costs: $1
Finding 516492 (2022-003)
Material Weakness 2022
Atlantic University College, Inc.
PR
Questioned Costs Procurement, Suspension & Debarment § 200.319 § 200.320
Effective immediately, as a condition to issue a payment, all purchases exceeding the federal limit will require (a) evidence that quotes from at least three qualified vendors were obtained or (b) a written and signed statement that there are no other vendors providing the goods or services or (c) a...
Effective immediately, as a condition to issue a payment, all purchases exceeding the federal limit will require (a) evidence that quotes from at least three qualified vendors were obtained or (b) a written and signed statement that there are no other vendors providing the goods or services or (c) a written and signed statement that the purchase was made to address an emergency as declared by federal or local governments.
View Audit 334393 Questioned Costs: $1
Finding 516317 (2022-002)
Significant Deficiency 2022
Harvest Hope Food Bank
SC
Equipment & Real Property Management Reporting Internal Control / Segregation of Duties
Harvest Hope is disputing the food loss and restitution claims. This has been assigned to an Administrative Law Judge and is currently pending. New Inventory Accounting System (NetSuite) implemented for reporting of the 2023 Fiscal Year. Includes: • NetSuite will greatly reduce opportunities for ...
Harvest Hope is disputing the food loss and restitution claims. This has been assigned to an Administrative Law Judge and is currently pending. New Inventory Accounting System (NetSuite) implemented for reporting of the 2023 Fiscal Year. Includes: • NetSuite will greatly reduce opportunities for human error and give clear line of sight to all inventory. The move of inventory and accounting to cloud-based NetSuite platform helped remove errors associated with server-based accounting and inventory software currently used. • Added additional checkpoints in NetSuite to better track inventory with reporting and approvals for sales orders to ensure accuracy before orders are fulfilled. Personnel • Created Harvest Hope “Inventory Advisory Board,” comprised of warehouse leadership, branch executive directors, financial team, and President/CEO, to address and create inventory processes. • Hired three (3) new management-level positions, one at each Harvest Hope branch, focused on fulfillments. • Assigned new key leaders responsible for inventory matters. • Created a new fulfillment department to help inventory controls and processes. • Individualized one on one meetings at each Harvest Hope branch. • Created internal training manual for receiving, handling, and transporting of USDA program items • Talked through controls and inventory requirements needed for each facility. Internal Controls • All USDA to be verified and approved before finalizing invoice which then will be released to fulfillment to pack • Moved inventory tagging/invoicing to warehouse management to ensure multiple touchpoints have accountability and oversight. • Implemented notated invoice for accuracy. • Established “Quality Control” check point in the CSFP packing line to ensure correct items are in boxes. • Created dual touch processing of all USDA inventory through both paper trail invoicing and systems invoicing. • Use “pick phase” for orders that are completed by fulfillment as a checkpoint before moving out of facility with verification by warehouse staff. • Implemented weekly USDA cycle counts and bimonthly total inventory counts. • Immediately stopped transferring unaccounted for items or inventory shrink to the EFP. Best Practices • Maintain standing engagement with accounting/business consultants to review practices, resolve unique challenges, and obtain best practice updates. • Individually wrap TEFAP orders in Harvest Hope Florence facility per agency guidance. • Reached out to other state and regional food banks to learn inventory “best practices.” • Moved all USDA packing to Harvest Hope Greenville facility. • Centralized and created CSFP process expertise in one facility. • Engaged accounting and other professionals to help understand issues. Documentation of distribution of USDA foods to recipient agencies: • We have moved to a cloud-based system that allows real time tracking of agencies to maintain contractual records with our policy.
View Audit 334146
Union County, Arkansas
AR
Questioned Costs HUD Housing Programs Reporting § 200.512
Union County, Arkansas continues its effort to ensure compliance with the requirements of the Uniform Guidance and recognizes the need for a timely submission of the data collection form and reporting package. Union County, Arkansas will work with its financial statement auditors to ensure audited ...
Union County, Arkansas continues its effort to ensure compliance with the requirements of the Uniform Guidance and recognizes the need for a timely submission of the data collection form and reporting package. Union County, Arkansas will work with its financial statement auditors to ensure audited financial statements are available to meet the required timeframe for future submissions of the data collection form and reporting package.
View Audit 334141
Town of Saugerties
NY
Questioned Costs Reporting
Finding 2022-011 - Reporting - CSLFRF Auditee's Response and Planned Corrective Action: The Town has reviewed CSLFRF funding and expenditure eligibility and implemented tracking to insure all expenditures are reported timely. Planned Implementation Date of Corrective Action: January 2025 Person Res...
Finding 2022-011 - Reporting - CSLFRF Auditee's Response and Planned Corrective Action: The Town has reviewed CSLFRF funding and expenditure eligibility and implemented tracking to insure all expenditures are reported timely. Planned Implementation Date of Corrective Action: January 2025 Person Responsible for Corrective Action: Fred Costello, Town Supervisor
View Audit 333967
Town of Saugerties
NY
Questioned Costs Reporting
Finding 2022-010 - Reporting - CSLFRF Auditee's Response and Planned Corrective Action: The Town has confirmed and tested access to the filing site. Planned Implementation Date of Corrective Action: January 2025 Person Responsible for Corrective Action: Fred Costello, Town Supervisor
Finding 2022-010 - Reporting - CSLFRF Auditee's Response and Planned Corrective Action: The Town has confirmed and tested access to the filing site. Planned Implementation Date of Corrective Action: January 2025 Person Responsible for Corrective Action: Fred Costello, Town Supervisor
View Audit 333967
City of Simonton, Texas
TX
Material Weakness Reporting Questioned Costs
Corrective Action Plan for Finding # 2022 C.1 – Failure to Comply with financial reporting requirements. Community Development Block Grant/State’s Program and Non-Entitlement Grants in Hawaii – ALN# 14.228 Material weakness and noncompliance material to major federal award programs Corrective actio...
Corrective Action Plan for Finding # 2022 C.1 – Failure to Comply with financial reporting requirements. Community Development Block Grant/State’s Program and Non-Entitlement Grants in Hawaii – ALN# 14.228 Material weakness and noncompliance material to major federal award programs Corrective action Planned: The City has engaged an independent auditor to ensure that all financial reporting requirements are satisfied. Contact person: Mayor Anticipated Completed date: September 30, 2025
View Audit 333735
Finding 515843 (2022-005)
Material Weakness 2022
Western Kentucky Refugee Mutual Assistance Society, Inc.
KY
Questioned Costs Allowable Costs / Cost Principles
Action Taken: Non-compliance may be established in individual months for FY2022; however, upon the hiring of the new CFO in the final month of FY2022, the database records for case notes and grant distribution for the entire year of FY2022 were applied to payroll payments for the entire year and yea...
Action Taken: Non-compliance may be established in individual months for FY2022; however, upon the hiring of the new CFO in the final month of FY2022, the database records for case notes and grant distribution for the entire year of FY2022 were applied to payroll payments for the entire year and year-end invoices to each grant were billed aligning the total fiscal year in each grant’s final invoice of the fiscal year versus adjusting each of the months of FY2022 as submitted invoices could not be revised. Controls for correct assignment on a bi-weekly basis were established with the change in CFO hired in September 2022.
View Audit 333702 Questioned Costs: $1
Finding 515842 (2022-004)
Material Weakness 2022
Western Kentucky Refugee Mutual Assistance Society, Inc.
KY
Questioned Costs Allowable Costs / Cost Principles
Action Taken: Non-compliance may be established in individual months for FY2022; however, upon the hiring of the new CFO in the final month of FY2022, the database records for case notes and grant distribution for the entire year of FY2022 were applied to payroll payments for the entire year and yea...
Action Taken: Non-compliance may be established in individual months for FY2022; however, upon the hiring of the new CFO in the final month of FY2022, the database records for case notes and grant distribution for the entire year of FY2022 were applied to payroll payments for the entire year and year-end invoices to each grant were billed aligning the total fiscal year in each grant’s final invoice of the fiscal year versus adjusting each of the months of FY2022 as submitted invoices could not be revised. Controls for correct assignment on a bi-weekly basis were established with the change in CFO hired in September 2022.
View Audit 333702 Questioned Costs: $1
Finding 515685 (2022-002)
Significant Deficiency 2022
Chesapeake Hospital Authority
VA
Questioned Costs Subrecipient Monitoring Reporting § 200.512
2022-002 – Reporting – Submission of the Data Collection Form Individuals Responsible for Corrective Action Plan: J. Neal Bolton, Director of Revenue Management & Budget Shemaine Rose, Controller Anticipated Completion Date: December 2024 Management acknowledges that the reporting package and dat...
2022-002 – Reporting – Submission of the Data Collection Form Individuals Responsible for Corrective Action Plan: J. Neal Bolton, Director of Revenue Management & Budget Shemaine Rose, Controller Anticipated Completion Date: December 2024 Management acknowledges that the reporting package and data collection form for the year ended June 30, 2022, was not filed with the Federal Audit Clearinghouse on or before the deadline of March 31, 2023. Management maintains that appropriate schedules and notes thereto were prepared accurately and timely, and that the delay was due primarily to the unique nature of Provider Relief Funds being reported, which resulted in evolving compliance requirements over the funding and reporting periods. Management will file the reporting package and data collection form immediately upon completion and will continue to monitor and adhere to future Federal compliance updates to prevent such delays in the future.
View Audit 333527
Finding 515684 (2022-001)
Significant Deficiency 2022
Chesapeake Hospital Authority
VA
Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.403
2022-001 – Internal Controls over Allowable Costs Individuals Responsible for Corrective Action Plan: J. Neal Bolton, Director of Revenue Management & Budget Shemaine Rose, Controller Anticipated Completion Date: December 2024 In order to ensure expenses are only counted once, a check will be add...
2022-001 – Internal Controls over Allowable Costs Individuals Responsible for Corrective Action Plan: J. Neal Bolton, Director of Revenue Management & Budget Shemaine Rose, Controller Anticipated Completion Date: December 2024 In order to ensure expenses are only counted once, a check will be added to future reporting to ensure the total of all expenses equals the total amount of expenses allocated by category. This check will be confirmed by two individuals independently before submission.
View Audit 333527
Finding 515115 (2022-001)
Significant Deficiency 2022
Dawson Community College
MT
Questioned Costs Reporting
The College will thoroughly review for all grants the reporting requirements to ensure all reporting requirements are adhered to.
The College will thoroughly review for all grants the reporting requirements to ensure all reporting requirements are adhered to.
View Audit 333156
Dawson Community College
MT
Questioned Costs Procurement, Suspension & Debarment Reporting § 200.512
With the hiring of new staff in key financial roles, the College continues to engage with independent auditors and has been diligently working to complete the audit work to bring current as required. Moving forward DCC continues to work conscientiously to ensure financial records are maintained on ...
With the hiring of new staff in key financial roles, the College continues to engage with independent auditors and has been diligently working to complete the audit work to bring current as required. Moving forward DCC continues to work conscientiously to ensure financial records are maintained on a current basis and audited timely in order to be compliant with submission to the Federal Audit Clearinghouse within the nine months after year end as required.
View Audit 333156
Finding 514552 (2022-008)
Significant Deficiency 2022
Housing Authority of the City of Pueblo
CO
HUD Housing Programs Questioned Costs Special Tests & Provisions
U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2022 Special Tests and Provisions – Environmental Reviews Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that there has not been an environmental review performed on ...
U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2022 Special Tests and Provisions – Environmental Reviews Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that there has not been an environmental review performed on 3 of 4 projects within the last 5-year period as required by HUD. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: The major project we are working on complied, but our smaller projects were not in compliance. We will make a point of getting this review completed as soon as possible and create a reminder to ensure it will be completed in a timely manner in the future. Anticipated Completion Date: January 2024
View Audit 332864
Finding 514551 (2022-007)
Significant Deficiency 2022
Housing Authority of the City of Pueblo
CO
Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions
U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2022 Special Tests and Provisions – Capital Funds for Operating Costs Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that there was not a consistent, documented proce...
U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2022 Special Tests and Provisions – Capital Funds for Operating Costs Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that there was not a consistent, documented process to ensure the timely obligation and expenditure of program funds to remain in compliance. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: Even though we had meetings, the process in 2022 was not documented very well. We now document our regular meetings indicating that we are monitoring the use/obligation of funds that will ensure the funding is spent or obligated in a timely manner. Anticipated Completion Date: January 2023
View Audit 332864
Finding 514548 (2022-004)
Material Weakness 2022
Housing Authority of the City of Pueblo
CO
Questioned Costs Eligibility Material Weakness
U.S. Department of Housing and Urban Development – CFDA #14.850 Public and Indian Housing – 2022 Eligibility Material Weakness in Internal Control over Compliance Finding Summary: Testing indicated that there were 2 errors out of the 60 files tested in the tenant’s rent calculation that were not det...
U.S. Department of Housing and Urban Development – CFDA #14.850 Public and Indian Housing – 2022 Eligibility Material Weakness in Internal Control over Compliance Finding Summary: Testing indicated that there were 2 errors out of the 60 files tested in the tenant’s rent calculation that were not detected by the Authority’s internal controls. In addition, there was no review of the rent calculation by another individual. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: We have implemented a process to ensure eligibility requirements are being followed and that another person reviews the rent calculations, once they are determined. Anticipated Completion Date: January 2023
View Audit 332864
Finding 514547 (2022-003)
Significant Deficiency 2022
Housing Authority of the City of Pueblo
CO
HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs
U.S. Department of Housing and Urban Development – CFDA #14.871 Section 8 Housing Choice Vouchers Special Test and Provisions – Reasonable Rent Significant Deficiency in Internal Control over Compliance Finding Summary: During our testing for reasonable rent, we identified 10 instances when the Auth...
U.S. Department of Housing and Urban Development – CFDA #14.871 Section 8 Housing Choice Vouchers Special Test and Provisions – Reasonable Rent Significant Deficiency in Internal Control over Compliance Finding Summary: During our testing for reasonable rent, we identified 10 instances when the Authority did not maintain records to document the basis for the determination that rent to owner is reasonable rent. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: During 2022 the Authority experienced significant staff turnover and the appropriate steps, to maintain documentation of the reasonable rent calculation were not followed, therefore we did not ensure compliance with the program. The Housing Authority has implemented a process that requires proper documentation to be maintained when the reasonable rent calculation is completed. Anticipate Completion Date: January 2023
View Audit 332864
Finding 514360 (2022-002)
Significant Deficiency 2022
The Hearth Foundation INC
TX
Questioned Costs HUD Housing Programs Cash Management
Management has contacted its HUD representative in order to obtain proper written approval for the $22,700 withdrawal made.
Management has contacted its HUD representative in order to obtain proper written approval for the $22,700 withdrawal made.
View Audit 332651 Questioned Costs: $1
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