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Corrective Action Plans

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Finding 394338 (2022-001)
Material Weakness 2022
City of Leominster
MA
Allowable Costs / Cost Principles Questioned Costs Material Weakness § 200.430
Audit Finding Reference: 2022-001 Improve Time and Effort Documentation Planned Corrective Action: We understand the importance and requirement regarding this finding. Semi-Annual certification of all staff funded fully out of grants will be completed. Monthly Time and Effort certifications will ...
Audit Finding Reference: 2022-001 Improve Time and Effort Documentation Planned Corrective Action: We understand the importance and requirement regarding this finding. Semi-Annual certification of all staff funded fully out of grants will be completed. Monthly Time and Effort certifications will be completed for all staff funded out of multiple accounts, grant or local. Stipend and Payment for additional work forms will be completed for all staff supporting grant funded activities outside of contractual time. These forms will be re­ viewed and maintained by Grant administrators. The district will use forms created and recommended for use by Massachusetts Department of Elementary and Secondary Education. Sample forms are attached. Name of Contact Person and Completion Date: Laureen Cipolla, Accountability and Student Achievement, laureen.cipolla@leominsterschools.org 978-537-7700 x l345 Anticipated date of completion - 6/30/23
View Audit 304359
Finding 394336 (2022-007)
Significant Deficiency 2022
Williston Basin Public School District #7
ND
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.403
2022-007 – TITLE I – INADEQUATE SUPPORTING DOCUMENTATION– ALN 84.010 – SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE FINDING TYPE: SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE Finding 2022-007 Federal Program: Title I ALN: 84.010 Federal Award Number(s) and Year(s): S010A200034, 2022 Federal Agency:...
2022-007 – TITLE I – INADEQUATE SUPPORTING DOCUMENTATION– ALN 84.010 – SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE FINDING TYPE: SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE Finding 2022-007 Federal Program: Title I ALN: 84.010 Federal Award Number(s) and Year(s): S010A200034, 2022 Federal Agency: U.S. Department of Education Questioned Cost: $7,591 Condition: We were unable to verify whether 6 of 60 expenditures totaling $7,591 were for costs allowed under the Title I grant. When projected against the total population of $1,628,283, the total projected error is $15,939. Corrective Action Plan: Agreed. WBSD#7 created a new Grants Coordinator position in July 2023 with one of the specific responsibilities for that position being oversight of all Federal Title programs. This oversight responsibility includes monitoring expenditures to ensure all expenditures are allowable within the parameters of each program and also that proper documentation for those expenditures has been maintained. Anticipated Completion Date: • Fiscal Year 2024
View Audit 304345 Questioned Costs: $1
Team Rubicon, Inc.
CA
Special Tests & Provisions Questioned Costs Subrecipient Monitoring
Planned Corrective Action: Team Rubicon will institute policies and procedures to ensure that all leased employees, staff, and volunteers participating in a program funded by a federal award, are subject to the same or higher standards of screening, training and orientation required by the federal a...
Planned Corrective Action: Team Rubicon will institute policies and procedures to ensure that all leased employees, staff, and volunteers participating in a program funded by a federal award, are subject to the same or higher standards of screening, training and orientation required by the federal award. This will apply equally to Team Rubicon personnel and to any participating person(s) not directly or indirectly affiliated with Team Rubicon (e.g., external volunteers).
View Audit 304203
Finding 394145 (2022-003)
Material Weakness 2022
U.s. Civilian Research and Development Foundation
VA
Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment § 200.460
CRDF Global will take the following actions to address this finding: • Update CRDF’s timekeeping policy to specifically address direct vs. indirect activities. • Train leadership and all staff in timekeeping compliance with a special emphasis on 2 CFR 200.460, Proposal Costs. • Coach all employees o...
CRDF Global will take the following actions to address this finding: • Update CRDF’s timekeeping policy to specifically address direct vs. indirect activities. • Train leadership and all staff in timekeeping compliance with a special emphasis on 2 CFR 200.460, Proposal Costs. • Coach all employees on CRDF Global’s issue escalation opportunities. • Will implement correction(s) and have already communicated with impacted stakeholders.
View Audit 304180
Finding 394065 (2022-002)
Material Weakness 2022
U.s. Civilian Research and Development Foundation
VA
Questioned Costs Material Weakness Reporting
The closure of the 2022 accounting year, and consequently, the submission of the audit package and Contractor Data Form, was impacted by the delays in closing 2021. The team was only able to start work on closing 2022 in October of 2023 The closure of the 2022 accounting year along with the changes ...
The closure of the 2022 accounting year, and consequently, the submission of the audit package and Contractor Data Form, was impacted by the delays in closing 2021. The team was only able to start work on closing 2022 in October of 2023 The closure of the 2022 accounting year along with the changes and improvements will enable the organization to build on this progress in the pursuit of timely, accurate and complete financial reporting and audit support.
View Audit 304180
Finding 394062 (2022-005)
Significant Deficiency 2022
Agape Community Health Center, Inc.
FL
Questioned Costs Eligibility Special Tests & Provisions
Actions Planned: Proper training will be given to employees and sliding fee discounts will be reviewed by a supervisor on a periodic basis to ensure compliance with the Organization’s sliding fee policies and procedures.
Actions Planned: Proper training will be given to employees and sliding fee discounts will be reviewed by a supervisor on a periodic basis to ensure compliance with the Organization’s sliding fee policies and procedures.
View Audit 304170
Finding 394031 (2022-005)
Significant Deficiency 2022
City of Homer, Alaska
AK
Reporting Questioned Costs Subrecipient Monitoring § 200.303
Finding 2022-005 Review of Reporting – Significant Deficiency in Internal Control over Compliance Planned Corrective Actions: All reporting will be reviewed by at least one other staff member to ensure accuracy prior to submission. Individual(s) Responsible for Corrective Action Plan Elizabeth Fisch...
Finding 2022-005 Review of Reporting – Significant Deficiency in Internal Control over Compliance Planned Corrective Actions: All reporting will be reviewed by at least one other staff member to ensure accuracy prior to submission. Individual(s) Responsible for Corrective Action Plan Elizabeth Fischer (Finance Director) Jenna deLumeau (Controller) Anticipated Completion Date: This has been completed.
View Audit 304153
Finding 394030 (2022-004)
Material Weakness 2022
City of Homer, Alaska
AK
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.512
Finding 2022-004 Deadline for Federal Single Audit – Reporting – Noncompliance and Material Weakness in Internal Control over Compliance Planned Corrective Actions: The Finance Department is working to establish internal deadlines to ensure the financial statements are audited within the appropriate...
Finding 2022-004 Deadline for Federal Single Audit – Reporting – Noncompliance and Material Weakness in Internal Control over Compliance Planned Corrective Actions: The Finance Department is working to establish internal deadlines to ensure the financial statements are audited within the appropriate reporting deadlines. The department is aware that the FY23 financial statements will also be faced with this finding, but is shifting staff duties to ensure the FY24 financial statements will be completed within the appropriate reporting deadlines. Individual(s) Responsible for Corrective Action Plan Elizabeth Fischer (Finance Director) Jenna deLumeau (Controller) Anticipated Completion Date: The department has developed internal deadlines to ensure the FY24 financial statements will be completed within the appropriate reporting deadlines. This has been completed.
View Audit 304153
Finding 393856 (2022-003)
Material Weakness 2022
Allakaket Village Council
AK
Questioned Costs Reporting Material Weakness
Finding 2022-003 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Elisa Bergman, Tribal Administrator Condition: The Council is required to submit the single audit report and Form SF‐SAC within 9 months of the fiscal year. The Form SD‐SAC for the fiscal year en...
Finding 2022-003 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Elisa Bergman, Tribal Administrator Condition: The Council is required to submit the single audit report and Form SF‐SAC within 9 months of the fiscal year. The Form SD‐SAC for the fiscal year ended December 31, 2022 was not filed on time. Corrective Action Plan: The Council was delayed in undertaking audits for several years, such that neither 2021 or 2022 were filed on time. Going forward, the Council will need to plan for audits as soon as possible at the close of the fiscal year. Proposed Completion Date: The 2023 audit should be underway now and ready within 9 months of the close of the year.
View Audit 304056 Questioned Costs: $1
Finding 393834 (2022-005)
Significant Deficiency 2022
Heading Home
NM
Matching / Level of Effort / Earmarking Questioned Costs Subrecipient Monitoring
View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding and is currently developing controls to ensure compliance with all grant matching requirements. The new controls will address a thorough review of each grant agreement, documentation of ...
View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding and is currently developing controls to ensure compliance with all grant matching requirements. The new controls will address a thorough review of each grant agreement, documentation of matching funds contributed by the organization, including cash contributions, in-kind donations, and volunteer hours, and the method of tracking match progress by either spreadsheet and/or within the accounting system. An appropriate individual will be assigned the responsibility for monitoring compliance and the internal controls over matching compliance including document retention and recordkeeping. Management anticipates the above corrective action plan to be fully implemented by June 30, 2024. Personnel responsible for ensuring implementation include Connie Chavez, Chief Executive Officer, Debbie Brickman, Chief Financial Officer, and Armando Sanchez, contract accountants team lead.
View Audit 304033
Finding 393820 (2022-003)
Material Weakness 2022
Care Alliance Health Center
CT
Questioned Costs HUD Housing Programs Reporting
Finding 2022.003 - Reporting Recommendation We recommend that the Organization establish controls to ensure all accounting records are analyzed and proper support is available in order to ensure that the financial statement audit is submitted on a timely basis to the federal government. The Organi...
Finding 2022.003 - Reporting Recommendation We recommend that the Organization establish controls to ensure all accounting records are analyzed and proper support is available in order to ensure that the financial statement audit is submitted on a timely basis to the federal government. The Organization should also ensure that all reporting requirements are monitored and met on a timely basis. Action Taken We acknowledge the importance of this matter and are committed to implementing appropriate controls to address it effectively. We will begin implementation in April 2024. To ensure timely submission of our financial statement audit, we will establish procedures for analyzing all accounting records and ensuring proper support is readily available. This will include quarterly reviews of our financial records to identify any discrepancies or gaps in documentation that may hinder the audit process. We will enhance our monitoring process to ensure all reporting requirements are identified, tracked, and met in a timely manner. 1. Checklist: Develop checklists to ensure that all necessary tasks are completed during the preparation of the financial statements audit. Checklists will help to ensure consistency and thoroughness in the process. 2. Regular Reviews: Conduct quarterly reviews of accounting records to identify discrepancies, errors, or missing documentation. 3. Communication: Implement clear and consistent communication to all internal and external stakeholders throughout the financial statement close process. This includes providing regular updates on the progress of the close process, informing stakeholders of any issues or delays, and soliciting feedback on the process. If there are any question regarding this plan, please e-mail Anna Kacki at akacki@carealliance.org. Sincerely, Anna M. Kacki Controller
View Audit 304023
Finding 393819 (2022-002)
Material Weakness 2022
Care Alliance Health Center
CT
Questioned Costs Subrecipient Monitoring Eligibility
Finding 2022.002 - Sliding Fee Scale Documentation Recommendation The Organization should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken We will invest the time and resources int...
Finding 2022.002 - Sliding Fee Scale Documentation Recommendation The Organization should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken We will invest the time and resources into improving all areas related to the Sliding Fee Scale. Starting in April 2024, we will implement the following steps to our process to ensure all federal guidelines and requirements are met. 1. Documented Process: Design and implement an internal control process to ensure sliding fee discounts are accurately calculated based on family size and income. 2. Documented Procedures: Establish clear procedures and guidelines for front desk staff to follow when determining discounts, including appropriate documentation requirements, eligibility criteria, and fee structure. These procedures will be aligned with our written policy to ensure consistency and accuracy in discount calculations. 3. Training and Education: Provide training to front desk staff members responsible for determining eligibility and applying sliding fee discounts to ensure they understand the process. 4. Regular Reviews: Implement regular reviews and monthly audits to verify that all discounts are properly supported and documented. Quarterly reviews will be conducted to verify compliance, identify areas for improvement, and evaluate the effectiveness of the sliding scale fee program to ensure it meets our patients' needs and complies with all federal guidelines. If there are any question regarding this plan, please e-mail Anna Kacki at akacki@carealliance.org. Sincerely, Anna M. Kacki Controller
View Audit 304023
Finding 393811 (2022-004)
Material Weakness 2022
Barbour County Board of Education
AL
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.403
No journal entries will be made without supporting documentation.
No journal entries will be made without supporting documentation.
View Audit 304014 Questioned Costs: $1
Finding 393810 (2022-005)
Material Weakness 2022
Barbour County Board of Education
AL
Questioned Costs Allowable Costs / Cost Principles § 200.403
All journal entries are entered by the CSFO and signed by the Superintendent.
All journal entries are entered by the CSFO and signed by the Superintendent.
View Audit 304014 Questioned Costs: $1
Finding 393772 (2022-001)
Significant Deficiency 2022
Little Wound School Board, Inc.
SD
Questioned Costs Reporting Internal Control / Segregation of Duties
2022 Audit Findings: Character Investigations Recommendation: The school implement an independent review of the employee background files at least annually to ensure background check files are being properly completed, updated and maintained. The adjudicator must themselves have an independent cle...
2022 Audit Findings: Character Investigations Recommendation: The school implement an independent review of the employee background files at least annually to ensure background check files are being properly completed, updated and maintained. The adjudicator must themselves have an independent clean adjudication on file with the school. Corrective Action Plan: At the completion of the audit, Human Resources office, whom both have clean adjudication certification, will adjudicate the incomplete background files to ensure that previous year files are updated and in compliance with the Indian Child Protection & Family Violence Prevention Act, as well as school policy. A plan to continue to be organized and keep a maintained filing system has already been set in place. Background files will be updated timely and adjudication will be prompt. Responsible party: Whisper Catches, Human Resource Director Planned Completion Date: July 01, 2024
View Audit 303981
Finding 393748 (2022-004)
Significant Deficiency 2022
Capital Area Community Action Agency, INC
FL
Questioned Costs Internal Control / Segregation of Duties Special Tests & Provisions
The Capital Area Community Action Agency Board membership fluctuates over time. Sometimes there are several public representaives or their designees on the board. Other times there are several private sector representatives or their designees on the board. Other times there are several provate secto...
The Capital Area Community Action Agency Board membership fluctuates over time. Sometimes there are several public representaives or their designees on the board. Other times there are several private sector representatives or their designees on the board. Other times there are several provate sector representatives. Asa tri-partite board, low-income representatives are always on the board. While the numbers are not always equal, the Agency strives to meet the spirit of the law in its recruitment efforts. Board will work to develop a more robust recruitment method to ensure a balance of representation from the three sectors.
View Audit 303913
Finding 393747 (2022-003)
Significant Deficiency 2022
Capital Area Community Action Agency, INC
FL
Questioned Costs Allowable Costs / Cost Principles § 200.465
Capital Area Community Action Agency has removed the unallowable costs from the rental calculation for related party transactions. Capital Area Community Action Agency satisfied the questioned costs as part of the settlement agreement with grantor; see Note 15 of Consolidated Financial Statements.
Capital Area Community Action Agency has removed the unallowable costs from the rental calculation for related party transactions. Capital Area Community Action Agency satisfied the questioned costs as part of the settlement agreement with grantor; see Note 15 of Consolidated Financial Statements.
View Audit 303913 Questioned Costs: $1
Finding 393746 (2022-002)
Significant Deficiency 2022
Capital Area Community Action Agency, INC
FL
Questioned Costs Allowable Costs / Cost Principles § 200.465
Capital Area Community Action Agency has removed the unallowable costs from the rental calculation for related party transactions with Capital Area Community Action Agency, Holdings. Capital Area Community Action Agency will pursue working with the Office of HEad Start regarding use of those questio...
Capital Area Community Action Agency has removed the unallowable costs from the rental calculation for related party transactions with Capital Area Community Action Agency, Holdings. Capital Area Community Action Agency will pursue working with the Office of HEad Start regarding use of those questioned costs within the project period.
View Audit 303913 Questioned Costs: $1
Finding 393730 (2022-002)
Material Weakness 2022
Eastern Gateway Community College
OH
Questioned Costs Student Financial Aid Subrecipient Monitoring
Finding Number: 2022-002 Planned Corrective Action: This finding was expected, as it is a continuation of the same finding as the prior year in 2021. The 2022 year was already well underway before the issue was initially identified following the 2021 year. In June of 2022, in conjunction with it’s...
Finding Number: 2022-002 Planned Corrective Action: This finding was expected, as it is a continuation of the same finding as the prior year in 2021. The 2022 year was already well underway before the issue was initially identified following the 2021 year. In June of 2022, in conjunction with it’s Program Review, the U.S. Department of Education identified inadequacies in EGCC’s Return to Title IV Policy which were contributing factors in this finding. As a result of this identification, EGCC updated its Title IV financial aid recalculation and return policies and procedures. The updates serve to ensure that unofficial withdrawals are identified in a timely fashion, and that title IV funds are returned accurately and within proper timeframes. In July of 2022, EGCC completed and approved these policy updates, as well as published a related addendum to its academic catalog. Anticipated Completion Date: 07/21/2022 Responsible Contact Person: Kurt Pawlak – AVP Financial Aid
View Audit 303902
Congregation Bnai Yoel, Inc.
NY
Questioned Costs
Finding Reference Number: 2022-001 1. Name of the contact person responsible for corrective action Yitzchok Tyrnauer, President 2. Corrective action planned Our Yeshiva has implemented procedures to review, analyze and reconcile the Yeshiva’s accounting records on a timely basis. 3. Anticipated comp...
Finding Reference Number: 2022-001 1. Name of the contact person responsible for corrective action Yitzchok Tyrnauer, President 2. Corrective action planned Our Yeshiva has implemented procedures to review, analyze and reconcile the Yeshiva’s accounting records on a timely basis. 3. Anticipated completion date The procedures will be implemented immediately. 4. If the client does not agree with the audit finding or believes corrective action is not required, include an explanation and specific reasons We agree with finding No. 2022-001 Contact Information Yitzchok Tyrnauer President Congregation Bnai Yoel, Inc. Monroe, NY (845) 783-8036
View Audit 303855
Finding 393653 (2022-001)
Significant Deficiency 2022
Town of Brownington
VT
Allowable Costs / Cost Principles Questioned Costs § 200.303
Correction Action Plan (Concerning Finding 2022-001) (Activities Allowed/ Cost Principles): Contact Person Responsible for Corrective Action: Beverly White, Chairman of the Selectboard. Corrective Action: The Town of Brownington will take the following actions to address finding 2022-001. There is a...
Correction Action Plan (Concerning Finding 2022-001) (Activities Allowed/ Cost Principles): Contact Person Responsible for Corrective Action: Beverly White, Chairman of the Selectboard. Corrective Action: The Town of Brownington will take the following actions to address finding 2022-001. There is a non-written policy that if there is a bill that requires payment prior to the board meeting, the Treasurer must contact two boards members and receive verbal permission to pay the bill and the bill would then go on the warning for the next board meeting. After verbal permission is granted, the Selectboard Member approving the expenditure, will sign the bill. The Town of Brownington will update our approval process by adding if there is a bill that requires payment prior to the board meeting, the Treasurer must contact two board members and receive verbal permission to pay the bill and the bill would then go on the warning for the next board meeting. After verbal permission is granted, the Selectboard Member approving the expenditures, will sign the bill. Anticipated Completion Date: April 30, 2024.
View Audit 303800
Wilcox County, Georgia
GA
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Questioned Costs § 200.318 § 200.319 § 200.326 § 200.327
The County 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 County 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 303750
Wilcox County, Georgia
GA
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Questioned Costs § 200.318
The County will develop written standards of conduct in that satisfy the requirements of 2 CFR § 200.318(c)(1).
The County will develop written standards of conduct in that satisfy the requirements of 2 CFR § 200.318(c)(1).
View Audit 303750
Finding 393470 (2022-017)
Material Weakness 2022
Kentucky State University
KY
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.475
The University concurs with the finding. The SNAP-Ed office experienced significant staff turnover during fiscal year 2022, and records could not be located. The University has established workflows and policies to ensure compliance and documentation currently and in the future.
The University concurs with the finding. The SNAP-Ed office experienced significant staff turnover during fiscal year 2022, and records could not be located. The University has established workflows and policies to ensure compliance and documentation currently and in the future.
View Audit 303680 Questioned Costs: $1
Finding 393459 (2022-006)
Significant Deficiency 2022
Kentucky State University
KY
Questioned Costs Cash Management
The University concurs with finding. The Bursar Office, under the office’s current leadership, has improved reporting procedures which allows for timely student reimbursements.
The University concurs with finding. The Bursar Office, under the office’s current leadership, has improved reporting procedures which allows for timely student reimbursements.
View Audit 303680 Questioned Costs: $1
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