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Corrective Action Plans

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Finding 50008 (2022-005)
Significant Deficiency 2022
Palmdale Aerospace Academy
CA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back-office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and ar...
All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back-office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and are not processed by Academy staff. By bringing the financial process in house, this will increase the strength of the internal controls within the Academy. The financials are monitored and processed by only one entity instead of between the back-office staff and Academy staff. There was a disconnect between the Academy and back-office staff regarding the preparation of the calculation of average state per pupil expenditure statistics. Going forward the Academy will be handling this process solely in house. The Academy has created a detailed timeline for Federal and State reporting. This timeline will ensure that reports are completed in a timely manner and can be reviewed for accuracy and compliance.
View Audit 48315
Finding 50007 (2022-004)
Significant Deficiency 2022
Palmdale Aerospace Academy
CA
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back-office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and ar...
All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back-office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and are not processed by Academy staff. By bringing the financial process in house, this will increase the strength of the internal controls within the Academy. The financials are monitored and processed by only one entity instead of between the back-office staff and Academy staff. There was a disconnect between the Academy and back-office staff regarding the preparation of the calculation of Every Student Succeeds Act Maintenance of Effort. The Academy will continue to have internal staff work along with the Director of Business Services and Finance to record and report expenses related to Title I, Part A quarterly. The Director of Business Services and Finance will report quarterly to the Ed Service department along with the Executive Director/Superintendent the current standing and projection of the MOE. Each quarter there will be a discussion on the additional actions that may need to be taken to make sure MOE will be met at end of each fiscal year.
View Audit 48315
Finding 50005 (2022-003)
Significant Deficiency 2022
Palmdale Aerospace Academy
CA
Subrecipient Monitoring Questioned Costs
All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back-office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and ar...
All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back-office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and are not processed by Academy staff. By bringing the financial process in house, this will increase the strength of the internal controls within the Academy. The financials are monitored and processed by only one entity instead of between the back office staff and Academy staff. The Academy is in the process analyzing all three past years of financial records, in addition to the current fiscal year?s financial, and verify all expenditures related to the COVID-19: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Fund and COVID-19: Governor's Emergency Education Relief Fund Learning Loss Mitigation. Once reconciliation if complete, the Academy will be reporting the true financial impact during the 2023 Spring Federal Stimulus Funding Quarterly reporting period for January 1, 2023-March 31, 2023. This reporting period has a closing deadline of April 14, 2023. These records will be housed electronically and physically within the business services department and available for the required retention timeline.
View Audit 48315
Finding 50003 (2022-002)
Significant Deficiency 2022
Palmdale Aerospace Academy
CA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Questioned Costs
All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and ar...
All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and are not processed by Academy staff. By bringing the financial process in house, this will increase the strength of the internal controls within the Academy. The financials are monitored and processed by only one entity instead of between the back office staff and Academy staff. The Academy has created an internal Personal Action Request (PAR) form. This form identifies the employee, position and funding source or sources for each employee. On a quarterly basis all positions will be reviewed and compared to the most current PAR. Any adjustments, changes, reallocations, etc. will be made at each review period.
View Audit 48315
Finding 49997 (2022-001)
Significant Deficiency 2022
Excela Health and Subsidiaries
PA
Internal Control / Segregation of Duties Questioned Costs Reporting § 200.303
Finding 2022-001 Condition: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. The Organization inadvertently excluded certain value-based incentive payments in its reporting of total revenue/net charges from patient care...
Finding 2022-001 Condition: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. The Organization inadvertently excluded certain value-based incentive payments in its reporting of total revenue/net charges from patient care for all quarters presented. The adjustments needed within the PRF report to correct the errors decreased year over year lost revenues from $44,218,904 to $43,347,174 on total distributions of PRF funding of $19,837,251. Corrective Action Plan: Corrective Action Planned: Management has updated its policies and procedures and anticipates updating this information with its Period 4 reporting. The Period 4 reporting portal opens January 1, 2023 and closes on March 31, 2023. Name(s) of Contact Person(s) Responsible for Corrective Action: Allison Lutz, Vice President, Finance & Business Intelligence, 724-832-4016, alutz@excelahealth.org Anticipated Completion Date: Will be corrected by Reporting Period 4?s submission due date of March 31, 2023.
View Audit 43607
Finding 49992 (2022-001)
Significant Deficiency 2022
The Native Project
WA
Questioned Costs Special Tests & Provisions Material Weakness
Current year audit findings: 2022-001 Special Tests and Provisions Corrective action planned: The Organization is working directly with IHS to develop policies that will include all the necessary background investigation steps to ensure its pre-employment checks are in compliance with the contractua...
Current year audit findings: 2022-001 Special Tests and Provisions Corrective action planned: The Organization is working directly with IHS to develop policies that will include all the necessary background investigation steps to ensure its pre-employment checks are in compliance with the contractual requirements. The Organization will formally update its policies after it has determined, with the help of IHS, that the policies are sufficient. We will work with IHS to get a final determination for contract compliance. After receiving a definite answer and technical assistance and guidance from IHS, NATIVE could begin the fingerprint background process for identified staff and volunteers. Anticipated completion date: December 2023 Contact person responsible for corrective action: Joe Dressler, HR Director; Toni Lodge, CEO
View Audit 43944
Finding 49973 (2022-002)
Material Weakness 2022
Snohomish School District No. 201
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
See Corrective Action Plan for chart/table.
See Corrective Action Plan for chart/table.
View Audit 49702
Finding 49972 (2022-001)
Material Weakness 2022
Snohomish School District No. 201
WA
Questioned Costs Procurement, Suspension & Debarment
See Corrective Action Plan for chart/table.
See Corrective Action Plan for chart/table.
View Audit 49702 Questioned Costs: $1
Finding 49969 (2022-002)
Significant Deficiency 2022
Moore Center Service, Inc.
NH
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Finding 2022-002: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Plan to Correct: The Agency understands and agrees with the audit interpretation of this finding. The Agency in good faith, started the process of receiving bids for the HVAC project, entered into the c...
Finding 2022-002: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Plan to Correct: The Agency understands and agrees with the audit interpretation of this finding. The Agency in good faith, started the process of receiving bids for the HVAC project, entered into the contract, and committed funds to the project, using the guidance available at the time of the project commitment. This project was part of the Agency?s initiative to prevent, prepare for, and respond to coronavirus and accordingly, the Provider Relief Fund grants were used to help fund this initiative. The Agency committed to this project with understanding from the July 2021 FAQ which allowed projects not in the Reporting Entity's possession to be counted toward funding. The FAQ was updated in August of 2021 changing the status to needing to be fully completed. The Agency learned of the change too late to stop the project as management and the board had fully approved the project. The plans were done, equipment ordered, orders delayed due to supply chain issues, labor shortages, etc., were obstacles for the project to not be fully completed earlier. We decided to go forward with the project because of the incredibly positive outcome it would bring to our organization in relation to coronavirus. If we are awarded federal funds in the future we will consult with our CPA firm or other appropriate consultant as necessary prior to committing to such a large, costly, and timeconsuming project. Management acknowledges that the guidance changed and will work with HRSA to come up with a plan regarding this situation. Responsible Party: Denise Doucette, CFO/VP Estimated Completion: Ongoing.
View Audit 47452 Questioned Costs: $1
Finding 49968 (2022-001)
Material Weakness 2022
C.s. Lewis Academy
UT
Questioned Costs Material Weakness Reporting
Finding 2022-001 Finding Summary: C.S. Lewis Academy is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Diane Nelson, Executive Director and Nate Adams, Business Manager Co...
Finding 2022-001 Finding Summary: C.S. Lewis Academy is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Diane Nelson, Executive Director and Nate Adams, Business Manager Corrective Action Plan: Management will provide a copy of the audited financial statements and copy of the proposed budget to USDA annually. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of 2022.
View Audit 43577
Town of Winthrop, Maine
ME
Questioned Costs Matching / Level of Effort / Earmarking
Management response/corrective action plan: We will take the auditors' recommendations under advisement and implement procedures accordingly.
Management response/corrective action plan: We will take the auditors' recommendations under advisement and implement procedures accordingly.
View Audit 43571
Town of Winthrop, Maine
ME
Questioned Costs
Management response/corrective action plan: We will take the auditors' recommendations under advisement and implement procedures accordingly.
Management response/corrective action plan: We will take the auditors' recommendations under advisement and implement procedures accordingly.
View Audit 43571
Finding 49959 (2022-006)
Material Weakness 2022
Maricopa County Regional School District No. 509
AZ
Questioned Costs Equipment & Real Property Management Internal Control / Segregation of Duties
Type of Finding: Noncompliance, material weakness Repeat Finding: No Condition/Context: The District spent $52,380 of federal funding on equipment and services related to the Maricopa County Juvenile Detention Center. These expenditures were not authorized within the budget for the related grant as ...
Type of Finding: Noncompliance, material weakness Repeat Finding: No Condition/Context: The District spent $52,380 of federal funding on equipment and services related to the Maricopa County Juvenile Detention Center. These expenditures were not authorized within the budget for the related grant as the Juvenile Detention Center is a separate entity from the District. Action planned in response to finding: The District will establish proper internal controls over processing expenditures to ensure that only those expenditures that are allowed and approved within the budget be spent out of grant funds. Planned completion date for corrective action plan: For the period ending June 30, 2023. Name of the contact person responsible for corrective action: Adrian De Alba, Assistant Superintendent of Instruction and Student Services and Bonnie Romo, Financial Services Coordinator.
View Audit 47934 Questioned Costs: $1
Finding 49956 (2022-003)
Significant Deficiency 2022
Population Services International
DC
Subrecipient Monitoring Questioned Costs § 200.303
2022-003 Internal Control over Compliance with Subrecipient Monitoring Requirements Contact: Karen Conley Title: Director, Grants & Contracts, Program Ethics Phone Number: 202-549-8388 Estimated Completion Date ? ongoing ...
2022-003 Internal Control over Compliance with Subrecipient Monitoring Requirements Contact: Karen Conley Title: Director, Grants & Contracts, Program Ethics Phone Number: 202-549-8388 Estimated Completion Date ? ongoing Corrective Action Grants and Contracts will work closely with the Program Management teams to remind non-US subrecipient organizations of the US government funding requirements included in their sub agreements and their need to comply with the annual audit certification letters. Following a departmental re-organization, the Subaward Compliance Unit in the Grants and Contracts Department will focus on strengthening PSI?s SR monitoring process.
View Audit 46560
Finding 49953 (2022-006)
Significant Deficiency 2022
Population Services International
DC
Subrecipient Monitoring Questioned Costs Period of Performance
2022-006 Internal Controls over Compliance and Compliance with the Period of Performance Compliance Requirement Contact: Chris Holmes Title: Controller Phone Number: 202-235-1938 Estimated Completion Date ? done ...
2022-006 Internal Controls over Compliance and Compliance with the Period of Performance Compliance Requirement Contact: Chris Holmes Title: Controller Phone Number: 202-235-1938 Estimated Completion Date ? done Corrective Action The results of the 2022 audit will be shared with appropriate staff and reiterated in training to ensure that adequate attention and guidance is provided on the allowability of trailing costs and the unallowability of newly incurred costs. From 2023, PSI will resume delivering in person training to its global finance and program staff.
View Audit 46560 Questioned Costs: $1
Finding 49946 (2022-002)
Significant Deficiency 2022
Population Services International
DC
Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment
2022-002 Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Contact: Chris Holmes Title: Controller Phone Number: 202-235-1938 Estimated Completion Date ? ongoing ...
2022-002 Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Contact: Chris Holmes Title: Controller Phone Number: 202-235-1938 Estimated Completion Date ? ongoing Corrective Action In late June 2023, PSI will offer its first in-person finance training since the onset of COVID. The common issues identified in this audit will be covered in that training, including: running suspension and debarment checks in a timely manner, retaining sufficient supporting documentation for expenses, following contract terms or modifying contract terms in writing as necessary, tracking VAT refunds appropriately, recording expenses in the proper period.
View Audit 46560
Gran Signora Development Corporation
OH
Questioned Costs HUD Housing Programs
Management agrees with the finding and will reimburse the project for overpaid management fees.
Management agrees with the finding and will reimburse the project for overpaid management fees.
View Audit 42948 Questioned Costs: $1
Finding 49940 (2022-004)
Significant Deficiency 2022
Aims College District
CO
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Educational Stabilization Fund ? Assistance Listing No. 84.425F ? Higher Education Emergency Relief Fund Institutional Portion Recommendation: We recommend the College review its existing policies around calculating it's MTDC and recording capital expenditures to ensure it is up to date with federa...
Educational Stabilization Fund ? Assistance Listing No. 84.425F ? Higher Education Emergency Relief Fund Institutional Portion Recommendation: We recommend the College review its existing policies around calculating it's MTDC and recording capital expenditures to ensure it is up to date with federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management agrees with the recommended action. The College will update current policies and procedures to identify expenditures excluded from MTDC and develop a more robust review of the MTDC calculation. Name(s) of the contact person(s) responsible for corrective action: Kailey Block, CPA, Assistant Vice President of Administrative Services/Controller Planned completion date for corrective action plan: June 30, 2023
View Audit 42947 Questioned Costs: $1
Finding 49938 (2022-002)
Significant Deficiency 2022
Aims College District
CO
Questioned Costs Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking
Educational Stabilization Fund ? Assistance Listing No. 84.425F ? Higher Education Emergency Relief Fund Institutional Portion Recommendation: We recommend the College review its existing procurement policies to ensure it is up to date with federal regulations. Explanation of disagreement with aud...
Educational Stabilization Fund ? Assistance Listing No. 84.425F ? Higher Education Emergency Relief Fund Institutional Portion Recommendation: We recommend the College review its existing procurement policies to ensure it is up to date with federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management agrees with the recommended action. The College will review the existing procurement policies and procedures and include standards that align with federal procurement regulations and standards. Name(s) of the contact person(s) responsible for corrective action: Kailey Block, CPA, Assistant Vice President of Administrative Services/Controller Planned completion date for corrective action plan: June 30, 2023
View Audit 42947
Finding 49929 (2022-002)
Significant Deficiency 2022
Home Opportunities Made Easy, Inc.
IA
Special Tests & Provisions Questioned Costs Subrecipient Monitoring
Condition: During our testing of special tests and provisions, we noted multiple payments to subrecipients that were not made within 30 days. Recommendation: A system needs to be put into place to track when payment requests are made to ensure payments to subrecipients can be made timely. Current ...
Condition: During our testing of special tests and provisions, we noted multiple payments to subrecipients that were not made within 30 days. Recommendation: A system needs to be put into place to track when payment requests are made to ensure payments to subrecipients can be made timely. Current Status: After completion of the prior year audit, Management developed a procedure and tracking system for the submission of payment requests from our subrecipients and reimbursement payments to the subrecipients to ensure payments are made within 30 days of the receipt of the request. This finding has been repeated as 2022-002. Due to the timing of the completion of the prior year audit, the findings identified in the current audit occurred before implementation of the prior year?s corrective action plans.
View Audit 42943
Finding 49920 (2022-002)
Significant Deficiency 2022
Murphy Elementary School District No. 21
AZ
Questioned Costs Special Tests & Provisions Significant Deficiency
Finding Number: 2022-002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425D, 425U Contact Person: Florence Brown, Grants Coordinator Anticipated Completion Date: January 9, 2023 Planned Corrective Action: Before awarding a contract to a contract...
Finding Number: 2022-002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425D, 425U Contact Person: Florence Brown, Grants Coordinator Anticipated Completion Date: January 9, 2023 Planned Corrective Action: Before awarding a contract to a contractor/subcontractor the Maintenance Coordinator will request for the contractor/subcontractor to indicate in writing that they will follow the Davis Bacon Act and that they will be providing certified payrolls that meet the specific requirements on a weekly basis.
View Audit 42172
Finding 49919 (2022-001)
Material Weakness 2022
Murphy Elementary School District No. 21
AZ
Allowable Costs / Cost Principles Questioned Costs Material Weakness
Finding Number: 2022-001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425D Contact Person: Sarah Manobe, Payroll Specialist Anticipated Completion Date: January 9, 2023 Planned Corrective Action: Separation of duties has been established. We hi...
Finding Number: 2022-001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425D Contact Person: Sarah Manobe, Payroll Specialist Anticipated Completion Date: January 9, 2023 Planned Corrective Action: Separation of duties has been established. We hired a payroll person that will be fully dedicated to conducting the duties of processing payroll from start to end. We also hired a full-time Human Resource Manager that will be responsible for conducting all other functions of the Human Resource department, this will ensure to have better internal controls.
View Audit 42172 Questioned Costs: $1
Finding 49912 (2022-002)
Material Weakness 2022
City of Port Huron, Michigan
MI
Procurement, Suspension & Debarment Material Weakness Internal Control / Segregation of Duties
Finding Number: 2022-002 Condition: We noted during testing that the City had no procedure in place to verify contractors are not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300 prior to entering into contracts with award funds. Planned Corrective Action: Procedures have...
Finding Number: 2022-002 Condition: We noted during testing that the City had no procedure in place to verify contractors are not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300 prior to entering into contracts with award funds. Planned Corrective Action: Procedures have already been put into place to ensure that each new contractor is not on the Federal list of suspended and/or debarred contractors. Furthermore, all vendors previously paid have been searched for in the Federal list and none were suspended and/or debarred. Contact person responsible for corrective action: Cynthia Cutright Anticipated Completion Date: 09/23/2022
View Audit 42066
Finding 49911 (2022-101)
Material Weakness 2022
Wesley Community Center, INC
AZ
Special Tests & Provisions Questioned Costs
Recommendation: To help ensure that sliding fee patient records are properly calculated and documented, Wesley should strictly adhere to its formal written policies and procedures, and conduct random reviews of sliding fee scale applications in order to detect and correct errors or incomplete applic...
Recommendation: To help ensure that sliding fee patient records are properly calculated and documented, Wesley should strictly adhere to its formal written policies and procedures, and conduct random reviews of sliding fee scale applications in order to detect and correct errors or incomplete applications on a timely manner. Action Taken: Wesley plans to comply with the recommendation to help ensure that sliding fee patient records are properly calculated and documented, Wesley should strictly adhere to its formal written policies and procedures, and conduct random reviews of sliding fee scale applications in order to detect and correct errors or incomplete applications on a timely manner. Contract person: Sonya Wilkins, CFO Completion date: June 30, 2023
View Audit 42828
Catholic Health Services of Long Island
NY
Questioned Costs Reporting
Finding 2022-001 L. Reporting Information on the federal program: Grantor: Department of Health and Human Services Program Name: COVID-19 ? Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing No.: 93.498 Views of responsible officials and planned corrective act...
Finding 2022-001 L. Reporting Information on the federal program: Grantor: Department of Health and Human Services Program Name: COVID-19 ? Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing No.: 93.498 Views of responsible officials and planned corrective actions: Management concurs with the audit finding. Management has refined its controls to ensure that there are multiple levels of review of the documentation included in the Portal (narrative, lost revenue calculation, working drafts of portal submission screens, etc.) and to ensure the Portal input is consistent with the documentation. Management will review the Portal input in a draft form prior to submitting the final form to ensure the input is consistent with the supporting documentation. Management has also added a notation in the upcoming PRF Period 5 submission documentation to note that there were expense amounts attributed to the funds in PRF Period 4, and to clarify the amount of lost revenues applied in that period and carried forward to the PRF Period 5 submission. Name of responsible official: Patrick Minicus Projected completion date: September 30, 2023
View Audit 43301
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