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Corrective Action Plans

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Finding 383855 (2022-005)
Significant Deficiency 2022
Community Partners
CA
Questioned Costs Allowable Costs / Cost Principles § 200.430
Community Partners acknowledges that payroll costs did not consistently have sufficient documentation to support the hours charged to the program. Prior leadership did not establish clear guidelines for staff and program personnel to emphasize the time and effort requirements of federal awards. Curr...
Community Partners acknowledges that payroll costs did not consistently have sufficient documentation to support the hours charged to the program. Prior leadership did not establish clear guidelines for staff and program personnel to emphasize the time and effort requirements of federal awards. Current management has implemented guidelines and review procedures to ensure that compliance staff verify that hours charged to programs are appropriately supported. The person responsible for the corrective action detailed above will be Joyce Williams, Chief Financial and Operations Officer, (213) 346‐3202. We anticipate corrective action will be completed by June 30, 2024.
View Audit 296891 Questioned Costs: $1
Finding 383854 (2022-004)
Material Weakness 2022
Community Partners
CA
Questioned Costs Material Weakness Period of Performance § 200.334 § 200.403
Community Partners acknowledges that documentation to support expenditures was not consistently kept across all federal grants. Current leadership has addressed this issue by implementing documentation standards across all federal grants. Furthermore, through the implementation of NetSuite, expendit...
Community Partners acknowledges that documentation to support expenditures was not consistently kept across all federal grants. Current leadership has addressed this issue by implementing documentation standards across all federal grants. Furthermore, through the implementation of NetSuite, expenditures will be fully supported and approved by staff before posting. The person responsible for the corrective action detailed above will be Joyce Williams, Chief Financial and Operations Officer, (213) 346‐3202. We anticipate corrective action will be completed by June 30, 2024.
View Audit 296891 Questioned Costs: $1
Harrisonburg Redevelopment and Housing Authority
VA
Reporting Significant Deficiency Questioned Costs
The Authority continues to monitor and fine-tune financial processes to ensure program ledgers are correctly maintained and updated to ensure compliance with submission of all required data collection form and audit by the required deadline.
The Authority continues to monitor and fine-tune financial processes to ensure program ledgers are correctly maintained and updated to ensure compliance with submission of all required data collection form and audit by the required deadline.
View Audit 296732
Harrisonburg Redevelopment and Housing Authority
VA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
The Authority has integrated EP Harrisonburg Owner, L.L.C into the financial operations of the Authority. The Authority has added additional internal controls to ensure the finance department is adequately informed of all development activities for correct classification and inclusion for financial ...
The Authority has integrated EP Harrisonburg Owner, L.L.C into the financial operations of the Authority. The Authority has added additional internal controls to ensure the finance department is adequately informed of all development activities for correct classification and inclusion for financial reporting.
View Audit 296732
Finding 383642 (2022-004)
Significant Deficiency 2022
Daviess Community Hospital
IN
Questioned Costs Reporting Internal Control / Segregation of Duties § 200.512
Daviess Community Hospital continues to stay focused and committed to timely receipt of interim financials from its nursing home partners. Daviess Community Hospital will commit to review and monitor nursing home financials/support in order to have improved oversight with its nursing home partners
Daviess Community Hospital continues to stay focused and committed to timely receipt of interim financials from its nursing home partners. Daviess Community Hospital will commit to review and monitor nursing home financials/support in order to have improved oversight with its nursing home partners
View Audit 296676
Finding 383641 (2022-003)
Material Weakness 2022
Daviess Community Hospital
IN
Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303
Daviess Community Hospital will prepare a revised lost revenue calculation that can be provided to HRSA if necessary.
Daviess Community Hospital will prepare a revised lost revenue calculation that can be provided to HRSA if necessary.
View Audit 296676
Finding 383639 (2022-001)
Significant Deficiency 2022
Harris County Board of Education
GA
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303 § 200.318 § 200.320
FA 2022-001 Strengthen Controls over Expenditures Compliance Requirements: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncomplia...
FA 2022-001 Strengthen Controls over Expenditures Compliance Requirements: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 – School Breakfast Program 10.555 – National School Lunch Program Federal Award Number: 225GA324N1199 (Year: 2022) Questioned Costs: $21,440.00 Description: A review of expenditures charged to the Child Nutrition Cluster revealed that the School District’s internal control procedures were not operating appropriately to ensure that the School District’s procurement procedures were followed. Corrective Action Plan: The Harris County SNP will review internal controls and apply correct procedures to all purchases made. Estimated Completion Date: June 30, 2024 Contact Person: Meghan L. Ceja Telephone: 706-628-4206 Email: ceja-m@harris.k12.ga.us
View Audit 296666 Questioned Costs: $1
Village of Vinton, Texas
TX
Questioned Costs Reporting § 200.512
2022-004 – All Federal Programs – Compliance – Data Collection Form Finding: For the fiscal year ended September 30, 2021, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2022, in accordance with the federal requirements. Correcti...
2022-004 – All Federal Programs – Compliance – Data Collection Form Finding: For the fiscal year ended September 30, 2021, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2022, in accordance with the federal requirements. Correction Action: The Village will ensure the data collection form for the fiscal year ending September 30, 2023 is submitted before the required due date of June 30, 2024. Responsible Parties: Village Administrator, Community and Economic Development Coordinator and Accounting Department. Anticipated Completion Date: June 2024
View Audit 296550
Finding 382877 (2022-005)
Significant Deficiency 2022
Rio Grande Hospital
CO
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303
Federal Agency Name: Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Cluster Finding Summary: During our testing, we noted a lack of documentation of a secondary review on the RD442-2 forms submitted to the USDA. Responsible Individual...
Federal Agency Name: Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Cluster Finding Summary: During our testing, we noted a lack of documentation of a secondary review on the RD442-2 forms submitted to the USDA. Responsible Individuals: Greg Porter, CFO & Arlene Harms, CEO Corrective Action Plan: Management will ensure that the RD442-2 forms submitted to the USDA have a documented secondary review. Anticipated Completion Date 3/12/2024
View Audit 296454
Finding 382876 (2022-004)
Material Weakness 2022
Rio Grande Hospital
CO
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303
Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization had various invoices and employee timecards identified as COVID-19 eligible ...
Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization had various invoices and employee timecards identified as COVID-19 eligible that did not follow the Organization’s review and approval process for COVID-19 funding. Responsible Individuals: Greg Porter, CFO & Arlene Harms, CEO Corrective Action Plan: Management will ensure that all invoices and employee timecards are reviewed following the Organization’s review and approval process for COVID-19 funding. Anticipated Completion Date: Ongoing
View Audit 296454
Chestnut Hill Housing INC
CT
Questioned Costs HUD Housing Programs
CFDA Number: 14.157 - Section 202 Cap Adv Recommendations: When preparing reserve requests management should match invoices to the request and make sure invoices not already paid are paid timely. Management Response: The original request had two invoices with the same invoice number that had two dif...
CFDA Number: 14.157 - Section 202 Cap Adv Recommendations: When preparing reserve requests management should match invoices to the request and make sure invoices not already paid are paid timely. Management Response: The original request had two invoices with the same invoice number that had two different job descriptions. A new invoice was submitted after the new year. The amount that was approved for this invoice should have gone back to R&R and a new request should have been done reflecting the new invoice number.
View Audit 296315
Finding 382705 (2022-002)
Material Weakness 2022
University of Kansas Hospital Authority
KS
Questioned Costs Cash Management Eligibility
The Authority has performed a review of all patients who have had indications of additional health insurance on an account with a HRSA payment, and made appropriate refunds.
The Authority has performed a review of all patients who have had indications of additional health insurance on an account with a HRSA payment, and made appropriate refunds.
View Audit 296291 Questioned Costs: $1
Finding 382662 (2022-010)
Significant Deficiency 2022
County of Delta
MI
Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment
2022-010: Significant Deficiency and Noncompliance – Improper Payments Requested for Reimbursement Statement of Condition/Criteria: Delta County prepared reimbursement requests by manually transferring data from the general ledger to summary spreadsheets. The transferred data contained errors that r...
2022-010: Significant Deficiency and Noncompliance – Improper Payments Requested for Reimbursement Statement of Condition/Criteria: Delta County prepared reimbursement requests by manually transferring data from the general ledger to summary spreadsheets. The transferred data contained errors that resulted in the request for reimbursement being overstated. However, there were other costs incurred that would have been eligible. Planned Corrective Action: County management will develop control to ensure a secondary review and approval process is put into place for all reimbursement request submissions so that only allowable costs are charged to the grant. Contact person responsible for corrective action: Ashleigh Young, County Controller/Administrator Anticipated Completion Date: March 2024
View Audit 296246
Finding 382659 (2022-008)
Material Weakness 2022
County of Delta
MI
Questioned Costs Material Weakness Reporting
2022-008: Material Weakness and Noncompliance – Report Preparation and Submission Statement of Condition/Criteria: Sponsors of commercial airports are required to submit FAA Form 5100-127, Operating and Financial Summary (OMB No. 2120-0569), which captures revenues and expenditures at the airport, ...
2022-008: Material Weakness and Noncompliance – Report Preparation and Submission Statement of Condition/Criteria: Sponsors of commercial airports are required to submit FAA Form 5100-127, Operating and Financial Summary (OMB No. 2120-0569), which captures revenues and expenditures at the airport, including revenue surplus. Sponsors of commercial airports are also required to submit FAA Form 5100- 126, Financial Government Payment Report (OMB No. 2120-0569), which captures amounts paid and services provided to other units of government. The County Airport did not file FAA Form 5100-127 or FAA Form 5100-126. Planned Corrective Action: County management will develop written policies and procedures for grants to ensure all required reports are prepared and submitted. Contact person responsible for corrective action: Ashleigh Young, County Controller/Administrator Anticipated Completion Date: March 2024
View Audit 296246
Finding 382656 (2022-007)
Material Weakness 2022
County of Delta
MI
Allowable Costs / Cost Principles Cash Management Questioned Costs § 200.303
2022-007: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: Delta County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards specific to the Ai...
2022-007: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: Delta County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards specific to the Airport or for federal awards in general. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Planned Corrective Action: County management will develop written policies and procedures for grants and will formalize responsibilities between Airport management, Michigan Department of Transportation and other consultants. Contact person responsible for corrective action: Ashleigh Young, County Controller/Administrator Anticipated Completion Date: March 2024
View Audit 296246
Finding 382613 (2022-001)
Material Weakness 2022
Delaware Academy of Medicine, Inc.
DE
Questioned Costs Allowable Costs / Cost Principles Cash Management
In the exploratory phase of applying for a new grant, the Executive Director will ascertain whether or not the source of funding is Federal. The Executive Director will be assisted in this responsibility by a professional accountant that has been retained from an accounting firm. Where any doubt e...
In the exploratory phase of applying for a new grant, the Executive Director will ascertain whether or not the source of funding is Federal. The Executive Director will be assisted in this responsibility by a professional accountant that has been retained from an accounting firm. Where any doubt exists, the funding partner will be contacted to confirm their perspective.
View Audit 296191 Questioned Costs: $1
Finding 382612 (2022-003)
Material Weakness 2022
Delaware Academy of Medicine, Inc.
DE
Questioned Costs
The Academy will undertake the following actions to ensure compliance in this area: For the immediate future, the Academy will ensure that only eligible expenses are included in the overhead calculation and that other rules and limitations are adhered to. The Academy will then submit a revision to ...
The Academy will undertake the following actions to ensure compliance in this area: For the immediate future, the Academy will ensure that only eligible expenses are included in the overhead calculation and that other rules and limitations are adhered to. The Academy will then submit a revision to its ARPA agreement allowing it to increase its overhead rate to the 10% default rate. Lastly, the Academy will gather the information needed to apply for an individual rate based on its specific cost structure. The Executive Director will supervise the professional accountant in this effort.
View Audit 296191 Questioned Costs: $1
Finding 382611 (2022-002)
Material Weakness 2022
Delaware Academy of Medicine, Inc.
DE
Questioned Costs
Formal timesheets will be prepared and approved consistent with the payroll cycle, documenting the time spent on Federal grants and on other areas. The professional accountant retained by the Academy will be tasked with this responsibility under the supervision of the Executive Director.
Formal timesheets will be prepared and approved consistent with the payroll cycle, documenting the time spent on Federal grants and on other areas. The professional accountant retained by the Academy will be tasked with this responsibility under the supervision of the Executive Director.
View Audit 296191 Questioned Costs: $1
Finding 382361 (2022-003)
Material Weakness 2022
Touchstone Behavioral Health Dba Touchstone Health Services
AZ
Questioned Costs Material Weakness Internal Control / Segregation of Duties
Item: 2022-003 Assistance Listing Number: 93.498 Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Agency: U.S. Department of Health and Human Services Award Year: Period 2 Funds – Period of Availability January 1, 2020 – December 31, 2021 Compliance...
Item: 2022-003 Assistance Listing Number: 93.498 Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Agency: U.S. Department of Health and Human Services Award Year: Period 2 Funds – Period of Availability January 1, 2020 – December 31, 2021 Compliance Requirement: Activities allowed or unallowed Criteria or Specific Requirement: Management is responsible for Standards for Documentation that should be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: Management did not retain proper documentation of the review and approval of certain allowable expenses. Name of Contact Person: Janae Ben-Shabat, CFO Phone Number: 480-516-3116 Anticipated Completion Date: March 31, 2024 Views of Responsible Officials and Corrective Actions: Touchstone Behavioral Health d/b/a Touchstone Health Services will implement internal controls to ensure documentation is retained to support that expenses are properly reviewed and approved.
View Audit 296042
Finding 382296 (2022-001)
Significant Deficiency 2022
Addiction Recovery, Inc.
MD
Questioned Costs Significant Deficiency
CORRECTIVE ACTION PLAN September 28, 2023 Addiction Recovery, Inc. respectfully submits the following corrective action plan for fiscal year end June 30, 2022. The deficiencies noted as the result of the audit are due to late submissions of special reporting required under the grantor, Departm...
CORRECTIVE ACTION PLAN September 28, 2023 Addiction Recovery, Inc. respectfully submits the following corrective action plan for fiscal year end June 30, 2022. The deficiencies noted as the result of the audit are due to late submissions of special reporting required under the grantor, Department of Health and Human Services - Provider Relief Fund (CFDA 93.498) compliance standards. To make certain all reports are filed in a timely manner, the organization has constructed a corrective action plan to ensure certain compliance requirements are met. Conversely, please note instructions and guidance were limited as our organization lacks familiarity with significant grants. In addition, the organization has never been subjected to a single audit. Despite this fact, a corrective action plan has been constructed to address all findings below. Corrective Action Planned: 1. Management will assign a specific staff member to manage compliance and reporting for all Federal grant awards. 2. Management will corroborate with our Compliance Officer who can advise on all Federal grant requirements. While the organization will be held responsible as a whole, specific individual persons such as Director of Finance and Director of Compliance are responsible for the implementation of the corrective action plan provided above.
View Audit 296002
Finding 382293 (2022-001)
Material Weakness 2022
Employment Connection
MO
Questioned Costs Subrecipient Monitoring Eligibility
In the future, Employment Connection will not make any variations from contractual requirements without our contract being formally amended by the recipient.
In the future, Employment Connection will not make any variations from contractual requirements without our contract being formally amended by the recipient.
View Audit 296001 Questioned Costs: $1
Finding 381255 (2022-002)
Significant Deficiency 2022
New Avenues for Youth
OR
Reporting Questioned Costs
The Organization has established procedures to ensure audit filings are timely. The June 30, 2023, audit is expected to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after receipt of the audit or within 9 months of the Organization’s fiscal year-end.
The Organization has established procedures to ensure audit filings are timely. The June 30, 2023, audit is expected to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after receipt of the audit or within 9 months of the Organization’s fiscal year-end.
View Audit 295959
Finding 381094 (2022-003)
Significant Deficiency 2022
Richland Community College
IL
Special Tests & Provisions Questioned Costs Reporting
Condition: The College did not correctly report graduate enrollment status changes for 6 out of 40 15%. The 6 students were incorrectly reported due to errors in their financial aid system. We consider this condition to be a significant deficiency of the Special Tests and Provisions compliance requi...
Condition: The College did not correctly report graduate enrollment status changes for 6 out of 40 15%. The 6 students were incorrectly reported due to errors in their financial aid system. We consider this condition to be a significant deficiency of the Special Tests and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Corrective Action Plan: Richland Community College adjusted our internal procedures to send graduate enrollment files on a monthly basis instead of a semester basis. Responsible Party for Corrective Action Plan: Registrar Implementation Date for Correction Action Plan: Implemented during Fall 2022 semester
View Audit 295850
Finding 381077 (2022-015)
Material Weakness 2022
Comanche County
OK
Questioned Costs Subrecipient Monitoring § 200.332
The Board of County Commissioners will work with all County Officials to go over all grants. The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants
The Board of County Commissioners will work with all County Officials to go over all grants. The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants
View Audit 295825 Questioned Costs: $1
Finding 380903 (2022-001)
Material Weakness 2022
Northeast Vernon County R1 School District
MO
Questioned Costs Reporting
Corrective Action Plan: The District will follow the coding procedures provided by the Department of Elementary and Secondary Education (DESE) regarding the coding of Federal program expenditures and ensure these expenditures are properly coded with respect to function, object, location, project and...
Corrective Action Plan: The District will follow the coding procedures provided by the Department of Elementary and Secondary Education (DESE) regarding the coding of Federal program expenditures and ensure these expenditures are properly coded with respect to function, object, location, project and source codes in the District’s general ledger.
View Audit 295580
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