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Corrective Action Plans

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Finding 501923 (2022-005)
Material Weakness 2022
Hill & Dales General Hospital and Subsidiary
MI
Allowable Costs / Cost Principles Questioned Costs Material Weakness § 200.303
Finding 2022-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Initial Fiscal Year Finding Occurred: 2021 Finding Summary: The Corporation claimed expenses that were reim...
Finding 2022-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Initial Fiscal Year Finding Occurred: 2021 Finding Summary: The Corporation claimed expenses that were reimbursed by other funding sources. These expenses were improperly included in the HHS Special Report which caused the report to be inaccurate. Responsible Individuals: Renee Henry, Corporate Controller Corrective Action Plan: The Corporation will implement internal control policies to ensure all amounts reimbursed by other funding sources are adequately documented and reduced from the eligible expenditure listing and ensure are properly recorded in the report required to be submitted to the federal agency. The Corporation will also implement a review process to ensure all key line items are necessary, correct, meet the requirements of the federal program, and are properly recorded in the reports required to be submitted to the federal agency. Anticipated Completion Date: March 31, 2024
View Audit 324085 Questioned Costs: $1
Finding 501922 (2022-004)
Material Weakness 2022
Hill & Dales General Hospital and Subsidiary
MI
Questioned Costs Subrecipient Monitoring Material Weakness § 200.303
Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Initial Fiscal Year Finding Occurred: 2021 Finding Summary: The Corporation’s final lost revenue calculatio...
Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Initial Fiscal Year Finding Occurred: 2021 Finding Summary: The Corporation’s final lost revenue calculation identified as eligible and claimed under the Provider Relief Fund program did not agree to the amount claimed in the report submitted to the Department of Health and Human Services for Period 3 and Period 4. Additionally, the Corporation’s total net patient care revenues did not agree to the amount in the report submitted to the Department of Health and Human Services for Period 4. Responsible Individuals: Renee Henry, Corporate Controller Corrective Action Plan: Management will implement a control process which includes monitoring over amounts reported relating to lost revenue amounts and the related calculation. Anticipated Completion Date: March 31, 2024
View Audit 324085
Finding 501898 (2022-003)
Significant Deficiency 2022
Access, INC
CA
Questioned Costs Reporting Significant Deficiency § 200.512
Access, Inc. has recently employed a CFO with extensive experience with the Department of Labor grants and contracts, to assist with the accounting process and to ensure the books are closed in a timely fashion and the reporting package to be submitted to the Federal Audit Clearinghouse.
Access, Inc. has recently employed a CFO with extensive experience with the Department of Labor grants and contracts, to assist with the accounting process and to ensure the books are closed in a timely fashion and the reporting package to be submitted to the Federal Audit Clearinghouse.
View Audit 324040
Finding 501897 (2022-002)
Material Weakness 2022
Access, INC
CA
Questioned Costs Cash Management Material Weakness § 200.303
Management will undertake the following corrective actions to address the material weakness identified: 1.Provide additional training to staff involved in payroll processing. 2.Establish procedures and implement more precise controls to ensure that expenditures are properly reviewed and approved bef...
Management will undertake the following corrective actions to address the material weakness identified: 1.Provide additional training to staff involved in payroll processing. 2.Establish procedures and implement more precise controls to ensure that expenditures are properly reviewed and approved before being charged to a federal award.
View Audit 324040 Questioned Costs: $1
Finding 501896 (2022-001)
Material Weakness 2022
Access, INC
CA
Internal Control / Segregation of Duties Questioned Costs Material Weakness
Access, Inc. concurs with the finding and has begun implementing corrective action. Access, Inc. has recently employed a CFO with extensive experience with the Department of Labor grants and contracts, to assist with the accounting process which will enhance the organizations’ ability to ensure acco...
Access, Inc. concurs with the finding and has begun implementing corrective action. Access, Inc. has recently employed a CFO with extensive experience with the Department of Labor grants and contracts, to assist with the accounting process which will enhance the organizations’ ability to ensure accounting records are accurate and complete.
View Audit 324040
Finding 501768 (2022-010)
Significant Deficiency 2022
Highscope Educational Research Foundation
MI
Cash Management Questioned Costs Significant Deficiency
Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Cash Management). Program. U.S. Department of Education; Education Innovation and Research, Supporting Preschool and Kindergarten Students; ALN 84.411C; Award Number U411C160089. Condi...
Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Cash Management). Program. U.S. Department of Education; Education Innovation and Research, Supporting Preschool and Kindergarten Students; ALN 84.411C; Award Number U411C160089. Condition. Throughout the period of the grant, the Organization requested drawdowns of federal funds from the grantor in excess of their immediate needs and in excess of grant expenses incurred. Effect. The Organization received federal funds in excess of their immediate needs and in excess of the total amount expended. Upon discovering this error, and after consulting with the U.S. Department of Education, the Organization returned $154,615 to the grantor on November 4, 2022 and $75,167 on March 20, 2023. Corrective Action Plan. A policy around federal programs has been created and will be implemented for all future federal grants, which includes cash management to ensure funds drawn down are not in excess of need and amount expended. Contact Person Responsible. Alison Polidano Anticipated Completion Date. September 15, 2024
View Audit 323858
Finding 501766 (2022-008)
Significant Deficiency 2022
Highscope Educational Research Foundation
MI
Allowable Costs / Cost Principles Questioned Costs Significant Deficiency
Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles). Program. U.S. Department of Education; Education Innovation and Research, Supporting Preschool and Kindergarten Students; ALN 84.411C; Award Number U411C160089. ...
Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles). Program. U.S. Department of Education; Education Innovation and Research, Supporting Preschool and Kindergarten Students; ALN 84.411C; Award Number U411C160089. Condition. In four instances out of a sample of twelve transactions, wages charged to the grant were in excess of the actual wages. In addition, there was no evidence of review and approval for any of the twelve transactions tested. Effect. As a result of this condition, the Organization over charged wages to the federal grant. Corrective Action Plan. In the policy for federal grants, it addresses the review of all expenses to ensure incorrect calculations do not happen. This includes a detailed supervisory review of payroll reports. Contact Person Responsible. Alison Polidano and Mark Ortiz Anticipated Completion Date. September 15, 2024
View Audit 323858
Young Scholars for Academic Dba Truevolution Inc.
CA
Questioned Costs Reporting § 200.512
Management’s Response and Action Plan Accounting 501 was brought onboard in fall of 2023 to expand the finance department. A significant amount of work was done to bring the current and historical financial reporting to a timely and accurate position. Financials and supporting schedules are currentl...
Management’s Response and Action Plan Accounting 501 was brought onboard in fall of 2023 to expand the finance department. A significant amount of work was done to bring the current and historical financial reporting to a timely and accurate position. Financials and supporting schedules are currently being produced on a monthly basis. The 2023 audit is on track to be completed on a reasonable timeline. Personnel Responsible: Gabriel Maldonado, Chief Executive Officer Anticipated Completion Date: September 2024
View Audit 323796
Finding 501492 (2022-002)
Material Weakness 2022
Dawson County Hospital District Dba Medical Arts Hospital
TX
Questioned Costs Allowable Costs / Cost Principles
Plan of Corrective Action: Management agrees with the finding. We have implemented a process to review all expenditures on a monthly basis to determine the allowability of each expense charged to the federal award in accordance with the terms and conditions prior to claiming the expense as allowable...
Plan of Corrective Action: Management agrees with the finding. We have implemented a process to review all expenditures on a monthly basis to determine the allowability of each expense charged to the federal award in accordance with the terms and conditions prior to claiming the expense as allowable through the PRF reporting portal. Anticipated Completion Date: January 23, 2023
View Audit 323560 Questioned Costs: $1
Finding 499601 (2022-004)
Material Weakness 2022
Ronin Institute for Independent Scholarship
NJ
Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.403 § 200.430
Corrective Action: Management of the Institute did not provide any planned corrective actions for this finding. Person Responsible: Management of the Institute did not identify an individual responsible for corrective action for this finding. Completion Date: Management of the Institute has not esta...
Corrective Action: Management of the Institute did not provide any planned corrective actions for this finding. Person Responsible: Management of the Institute did not identify an individual responsible for corrective action for this finding. Completion Date: Management of the Institute has not established a completion date for corrective action for this finding.
View Audit 322455 Questioned Costs: $1
Finding 499436 (2022-001)
Significant Deficiency 2022
Primrose Apartments, Inc.
PA
Questioned Costs HUD Housing Programs Significant Deficiency
View of Responsible Officials and Planned Corrective Action This finding relates to the late deposit of the required amount to the Replacement for Reserve as required by HUD. The late deposits were due to the timing of cash flows and the deficiency of cash available to make the deposit. The propert...
View of Responsible Officials and Planned Corrective Action This finding relates to the late deposit of the required amount to the Replacement for Reserve as required by HUD. The late deposits were due to the timing of cash flows and the deficiency of cash available to make the deposit. The property manager is in the process of working with HUD to increase rents and make the property more financially self-sufficient. The late deposits were made to the Replacement for Reserve before the end of the Organization’s year end, September 30, 2022. Therefore, no further corrective action plan is deemed necessary at this time.
View Audit 322284 Questioned Costs: $1
Finding 499022 (2022-003)
Significant Deficiency 2022
The Atlanta Botanical Garden, Inc.
GA
Questioned Costs Significant Deficiency Internal Control / Segregation of Duties § 200.303
The Garden is in the process of reviewing its policy surrounding the review process for federal expenditures. The Garden will be implementing an approval process for all expenses on credit cards and other federal charges. Accounting will only charge the expense to the grants once it has verified t...
The Garden is in the process of reviewing its policy surrounding the review process for federal expenditures. The Garden will be implementing an approval process for all expenses on credit cards and other federal charges. Accounting will only charge the expense to the grants once it has verified the expense has gone through the proper approval channels.
View Audit 321803
Finding 499021 (2022-002)
Material Weakness 2022
The Atlanta Botanical Garden, Inc.
GA
Questioned Costs Allowable Costs / Cost Principles
The Garden is in the process of implementing procedures around time and effort reporting with federal grants. The new process will include a formal written policy for time and effort reporting across all federal grants that will provide the required documentation that federal funds were charged onl...
The Garden is in the process of implementing procedures around time and effort reporting with federal grants. The new process will include a formal written policy for time and effort reporting across all federal grants that will provide the required documentation that federal funds were charged only for time actually worked. The Garden will be implementing a time and effort certification process that will be completed on a quarterly basis. It will be included in the Garden’s documented policies and procedures and will be completed for all employees charging time to federal grants The certifications will be signed by the employee and the employee’s supervisor.
View Audit 321803 Questioned Costs: $1
Finding 498913 (2022-001)
Material Weakness 2022
Panthera Corporation
NY
Allowable Costs / Cost Principles Questioned Costs § 200.303 § 200.405
Panthera implemented Chrome River which is a platform that enables electronic review and approval of invoices as part of Panthera’s expense management process. As Panthera expands its operations internationally we plan to implement more controls and procedures to ensure foreign affiliates are proper...
Panthera implemented Chrome River which is a platform that enables electronic review and approval of invoices as part of Panthera’s expense management process. As Panthera expands its operations internationally we plan to implement more controls and procedures to ensure foreign affiliates are properly maintaining all required expenditures documentation and approvals on spending.
View Audit 321740 Questioned Costs: $1
Finding 498823 (2022-004)
Significant Deficiency 2022
Norman County
MN
Questioned Costs Reporting Significant Deficiency § 200.303
Finding Number: 2022-004 Finding Title: Reporting Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027) Name of Contact Person Responsible for Corrective Action: David Stene, CFO Corrective Action Planned: Have the report reviewed by other county staff prior to sendin...
Finding Number: 2022-004 Finding Title: Reporting Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027) Name of Contact Person Responsible for Corrective Action: David Stene, CFO Corrective Action Planned: Have the report reviewed by other county staff prior to sending in the report. Anticipated Completion Date: 12/31/2023
View Audit 321563
Hogar Fortaleza Del Caido, Inc.
PR
Reporting Questioned Costs § 200.512
Full text of the Corrective Action Plan includes a chart, table or footnotes.
Full text of the Corrective Action Plan includes a chart, table or footnotes.
View Audit 320980
Finding 498124 (2022-002)
Significant Deficiency 2022
City of Middleton
WI
Questioned Costs Reporting Special Tests & Provisions
Finding 2022-002: Significant Deficiency and Compliance with Reporting Provisions Corrective Action Plan: The City reviewed the updated guidelines for FEMA projects and worked with its auditors and Wisconsin Emergency Management to clarify the reporting requirements and timeline. When it was deter...
Finding 2022-002: Significant Deficiency and Compliance with Reporting Provisions Corrective Action Plan: The City reviewed the updated guidelines for FEMA projects and worked with its auditors and Wisconsin Emergency Management to clarify the reporting requirements and timeline. When it was determined that FEMA expenditures should be reported once the projects were obligated and costs incurred, the City proceeded to prepare and submit a 2022 single audit. Responsible Personnel: William Burns, Assistant City Administrator/ Finance Director Time Frame for Completion: September 30, 2024
View Audit 320800
Finding 497562 (2022-006)
Material Weakness 2022
Inspiration Ministries, Inc.
IN
Questioned Costs Internal Control / Segregation of Duties
Negative Opearting Cash ...
Negative Opearting Cash Views of Responsible Officials and Planned Corrective Actions: Management will enhance internal controls over restricted contributions and grants while implementing a system to track revenue and expenses for restricted funds. Inspiration has already hired a compliance administrator with the responsibility of tracking all local, state, and federal grant revenues and expenditures. Inspiration has also hired a position to enhance relationship development with funders and foundations to increase operating funds.
View Audit 320316
Finding 497561 (2022-005)
Significant Deficiency 2022
Inspiration Ministries, Inc.
IN
Questioned Costs Reporting Internal Control / Segregation of Duties
Inadequate Controls Over Related Party Transactions Views of Responsible Officials and Planned Corrective Actions: Our 2021 findings were not reported until mid-year 2022. Management has included Butler CPA to help in accurately reporting and documenting internal and third-party transactions.
Inadequate Controls Over Related Party Transactions Views of Responsible Officials and Planned Corrective Actions: Our 2021 findings were not reported until mid-year 2022. Management has included Butler CPA to help in accurately reporting and documenting internal and third-party transactions.
View Audit 320316
Finding 497559 (2022-003)
Significant Deficiency 2022
Inspiration Ministries, Inc.
IN
Questioned Costs Allowable Costs / Cost Principles
Lack of Documentation Views of Responsible Officials and Planned Corrective Actions: Our 2021 findings were not reported unti mid-year 2022. On June 30, 2022, Inspiration implemented a Document Retention and Destruction Policy that is still currently activee and followed.
Lack of Documentation Views of Responsible Officials and Planned Corrective Actions: Our 2021 findings were not reported unti mid-year 2022. On June 30, 2022, Inspiration implemented a Document Retention and Destruction Policy that is still currently activee and followed.
View Audit 320316
Finding 497558 (2022-002)
Material Weakness 2022
Inspiration Ministries, Inc.
IN
Questioned Costs Reporting Internal Control / Segregation of Duties
Material Adjustments Views of Responsible Officials and Planned Corrective Actions: Management, with the inclusion of Butler CPA firm, will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstated financial statements and increase the accuracy of...
Material Adjustments Views of Responsible Officials and Planned Corrective Actions: Management, with the inclusion of Butler CPA firm, will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstated financial statements and increase the accuracy of the interim financial reports used by management.
View Audit 320316
Clarendon County School District
SC
Questioned Costs
The district no longer exists due to consolidation. Compliance requirements will be practiced in the new district by Finance & Federal Programs Director. Anticipated completion date: 6/30/23
The district no longer exists due to consolidation. Compliance requirements will be practiced in the new district by Finance & Federal Programs Director. Anticipated completion date: 6/30/23
View Audit 320254 Questioned Costs: $1
Clarendon County School District
SC
Questioned Costs Procurement, Suspension & Debarment § 200.319
The district no longer exists due to consolidation. Procurement policy and procedures will be practiced by the new district. Anticipated completion date: 6/30/23
The district no longer exists due to consolidation. Procurement policy and procedures will be practiced by the new district. Anticipated completion date: 6/30/23
View Audit 320254 Questioned Costs: $1
Finding 497454 (2022-005)
Material Weakness 2022
Lead Academy
AL
Questioned Costs Internal Control / Segregation of Duties Cash Management § 200.303
here was inadequate oversight of activities and information provided by the contractor resulting in a material overstatement of meals claimed for the current year. Sufficient controls were not in place for the current fiscal year to ensure that an accurate meal count was claimed for USDA reimburseme...
here was inadequate oversight of activities and information provided by the contractor resulting in a material overstatement of meals claimed for the current year. Sufficient controls were not in place for the current fiscal year to ensure that an accurate meal count was claimed for USDA reimbursement. We recommend that a knowledgeable person be assigned responsibility for oversight of the child nutrition program. We further recommend procedures be implemented to provide oversight of contractor services and information provided including a review process for the USDA claims requests. Views of Responsible Officials and Planned Corrective Actions: The Academy has employed a supervisor responsible for overseeing the child nutrition program and the contract with the previous provider has terminated. Further, the Academy currently provides onsite meal service beginning with the 2022-23 school year provided by a new contractor.
View Audit 320243 Questioned Costs: $1
Finding 497445 (2022-001)
Significant Deficiency 2022
St. Christopher's Inn, Inc.
NY
Questioned Costs Reporting Significant Deficiency
Finding Number: 2022-001 Compliance Requirement: Reporting (Significant Deficiency and Instance of Non-Compliance) Program: U.S. Department of Health and Human Services, Award Listing Number 93.959 Planned Corrective Action: St. Christopher’s Inn, Inc. (the Inn) acknowledges that the 2022 Data Colle...
Finding Number: 2022-001 Compliance Requirement: Reporting (Significant Deficiency and Instance of Non-Compliance) Program: U.S. Department of Health and Human Services, Award Listing Number 93.959 Planned Corrective Action: St. Christopher’s Inn, Inc. (the Inn) acknowledges that the 2022 Data Collection Form was not filed timely. The planned correction plan is to file the 2022 data collection form upon the issuance of the Uniform Guidance financial statements and ensure that future Data Collection Forms are filed timely. Person Responsible: Kyle Lippman, Assistant Chief Financial Officer Expected Completion Date: September 2024
View Audit 320234
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