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Corrective Action Plans

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Finding 47659 (2022-002)
Material Weakness 2022
Oconto County, Wisconsin
WI
Questioned Costs Procurement, Suspension & Debarment Material Weakness § 200.320
The county will review and update our procurement policies and provide additional training and education to all departments to ensure the minimum requirements of 2 CFR 200 and the procurement policies established by the Oconto County Board are being followed. Planned completion date for corrective a...
The county will review and update our procurement policies and provide additional training and education to all departments to ensure the minimum requirements of 2 CFR 200 and the procurement policies established by the Oconto County Board are being followed. Planned completion date for corrective action: December 31, 2023 Name of the contact person responsible for corrective action: Lisa Sherman, Finance Director
View Audit 51115 Questioned Costs: $1
Finding 47626 (2022-002)
Material Weakness 2022
South Adams Schools
IN
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403 § 200.430
CORRECTIVE ACTION PLAN FINDING 2022-002 Contact Person Responsible for Corrective Action: Heidi Sprunger Contact Phone Number: 260-589-3133 Views of Responsible Official: We concur with the finding the documentation supporting employees? time charged to the Child Nutrition Cluster program for custod...
CORRECTIVE ACTION PLAN FINDING 2022-002 Contact Person Responsible for Corrective Action: Heidi Sprunger Contact Phone Number: 260-589-3133 Views of Responsible Official: We concur with the finding the documentation supporting employees? time charged to the Child Nutrition Cluster program for custodians and grant specialist was not properly maintained. However, we disagree that they would be considered an indirect cost according to the definition of indirect cost: (Indirect costs are sometimes referred to as ?overhead costs? and more recently as ?facilities and administrative costs.?) Examples include executive oversight, accounting, grants management, legal expenses, utilities, technology support, and facility maintenance. Description of Corrective Action Plan: The district will evaluate and determine which employees will continue to be charged under the Child Nutrition Cluster Program. Only those employees spending direct physical time in the cafeteria doing work will continue to be under the Child Nutrition Cluster Program. Once identified those employees will be required to fill out a separate time sheet for hours worked under the Child Nutrition Cluster program. Those time sheets will then be approved by the Food Service Director. Once approved they will be submitted to Payroll Coordinator. Anticipated Completion Date: March 20, 2023
View Audit 48846 Questioned Costs: $1
Fiddler's Annex, Inc.
TN
Questioned Costs
Name of auditee: Fiddler?s Annex, Inc. HUD auditee identification number: 086-IF001 Name of audit firm: Johnson, Hickey, & Murchison, P.C. Period covered by the audit: Year ended June 30, 2022 Corrective Action Plan prepared by: Name: Myra Walker Position: Director of Housing Telephone 9...
Name of auditee: Fiddler?s Annex, Inc. HUD auditee identification number: 086-IF001 Name of audit firm: Johnson, Hickey, & Murchison, P.C. Period covered by the audit: Year ended June 30, 2022 Corrective Action Plan prepared by: Name: Myra Walker Position: Director of Housing Telephone 931-432-4111 Findings ? Federal Awards Program Findings Reference Number: 2022-001 Federal Agency: Department of Housing and Urban Development Federal Program: Supportive Housing for the Elderly CFDA Number: 14.157 Management?s response: Management concurs with the finding. Corrective Action Plan: Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash. Implementation Date: Immediately.
View Audit 40825
Finding 47615 (2022-001)
Material Weakness 2022
Eastern Carolina Human Services Agency, Inc.
NC
HUD Housing Programs Questioned Costs Material Weakness
Finding 2022-001 ? Material Weakness Contact Persons: Marcie Jeffries, Finance Officer, or Trudy Murray, Executive Director Corrective Action: The Finance Department and the Management Department has worked closely with Bank of America at the onset of fraudulent activities from Section 8 Housing ...
Finding 2022-001 ? Material Weakness Contact Persons: Marcie Jeffries, Finance Officer, or Trudy Murray, Executive Director Corrective Action: The Finance Department and the Management Department has worked closely with Bank of America at the onset of fraudulent activities from Section 8 Housing Choice Voucher Program to safeguard the assets. Through this process ACH Positive Pay was established for all ECHSA, Inc., bank accounts. This system allows CashPro to block unauthorized ACH transactions from posting to an account and allows the Finance Department to establish ACH authorization online. Further, the system safeguards the accounts by contacting the assigned contact person by phone or by sending a secure message via email of any fraudulent looking ACH pull downs. These activities will not be allowed to pass through the accounts without approval from the Finance Officer. The plan is to continue utilizing the ACH Positive Pay CashPro process to prevent fraudulent activities. As with other issues, COVID-19 Pandemic, for one reason or another, caused a high turnover with staff including the Finance Officer, who left without any notice, which resulted in the Finance Department being without an Officer in charge and payments to vendors becoming the sole responsibility of the Finance Technicians. After advertising the Finance Officer?s position unsuccessfully through several avenues, including local CPA offices, a candidate, Marcie Jeffries, was interviewed and hired effective July 25, 2022. Hiring Ms. Jeffries has allowed the internal controls for the Finance Department to be reestablished and the implementation of the current Finance Manual carried out. The Management Department, with the supervision of the Board of Directors Finance Officer will continue to make every effort necessary to safeguard ALL accounts, in particular, the Section 8 account that experienced the fraudulent activities.
View Audit 46389 Questioned Costs: $1
Finding 47608 (2022-002)
Significant Deficiency 2022
Shiloh Manor, Inc.
CT
HUD Housing Programs Questioned Costs Reporting
Finding 2022-002 ? Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the year ended December 31, 2022, the project overpaid payroll expenses in the amount of $2,212 from project cash without HUD approval. The amount...
Finding 2022-002 ? Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the year ended December 31, 2022, the project overpaid payroll expenses in the amount of $2,212 from project cash without HUD approval. The amount due to project as of December 31, 2022 is $2,212. Action(s) Taken or Planned on the Finding Employee had a payment plan put in place for repayment over a 26 month period. The employee continued with the employee repayment in 2023 and the last installment was made on the payroll date 8/11/2023. Regards Kimalee Williams Management Agent
View Audit 41992 Questioned Costs: $1
Finding 47607 (2022-001)
Significant Deficiency 2022
Shiloh Manor, Inc.
CT
HUD Housing Programs Questioned Costs Reporting
Current Findings on the Schedule of Findings, Questioned Costs and Recommendations Financial Statement Audit None Finding 2022-001 - Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: In 2017, HUD had approved a loan to opera...
Current Findings on the Schedule of Findings, Questioned Costs and Recommendations Financial Statement Audit None Finding 2022-001 - Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: In 2017, HUD had approved a loan to operations from the reserve for replacement to be repaid upon receipt of the past due subsidy. When the subsidy was received, the property was unable to repay the loan because of an unexpected increase in vacancies as a result of tenant turnover. The loan has not yet been repaid. During 2022, property transferred $9,000 of reserve for replacement funds to operations to fund payroll, the funds have not been reimbursed as of 12/31/22. Additionally, monthly deposits to the reserve for replacement have not been resumed due to poor cash flow. Action(s) Taken or Planned on the Finding In September 2022, Owner, Management, and HUD met and a plan was made to reset and waived the past due required reserve funding while a Budget Budget Based increase was submitted and approved and new reserve funding amounts established. This was completed and new reserve requirements established effective February 2024.
View Audit 41992 Questioned Costs: $1
City of Waterloo, Iowa
IA
Questioned Costs Reporting
Identifying Number: 2022-002 Finding: Reporting Corrective Actions Taken or Planned: Keith Kaspari, Airport Director, has already implemented creating a calendar reminder to notify two people regarding the deadline one week prior to the due date for the quarterly filings for the COVID-19 ? Airport...
Identifying Number: 2022-002 Finding: Reporting Corrective Actions Taken or Planned: Keith Kaspari, Airport Director, has already implemented creating a calendar reminder to notify two people regarding the deadline one week prior to the due date for the quarterly filings for the COVID-19 ? Airport Improvement Program and Airport Improvement Program.
View Audit 41989
City of Waterloo, Iowa
IA
Questioned Costs Reporting
Identifying Number: 2022-001 Finding: Reporting Corrective Actions Taken or Planned: Bridgett Wood, Finance Manager, has already implemented having at least two staff members with log-in rights and knowledge of the reporting requirements for the COVID-19 ? Coronavirus State and Local Fiscal Recove...
Identifying Number: 2022-001 Finding: Reporting Corrective Actions Taken or Planned: Bridgett Wood, Finance Manager, has already implemented having at least two staff members with log-in rights and knowledge of the reporting requirements for the COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds.
View Audit 41989
Finding 47603 (2022-003)
Significant Deficiency 2022
Morningstar Children and Family Services, Inc.
GA
Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment
Finding 2022-003 Condition: Supporting documentation was missing for 3 of 40 disbursements selected for allowable cost testing. Cause: Internal controls did not provide for supporting documentation to be adequately retained. Recommendation: Internal control procedures on recordkeeping and filing...
Finding 2022-003 Condition: Supporting documentation was missing for 3 of 40 disbursements selected for allowable cost testing. Cause: Internal controls did not provide for supporting documentation to be adequately retained. Recommendation: Internal control procedures on recordkeeping and filing should be clearly stated as part of the Organizational policy. Management Response: We concur with the finding. The receipts, with a total value less than $200 could not be located during the audit. Corrective Actions: 1. Actions have been taken to diminish the use of the company credit card for purchases. 2. Beginning March 2023, an enterprise level application was deployed to track and automate the collection of expenses and receipts for approved users. 3. The accounting department has set up additional direct bill accounts for improved ordering processes and less frequent use of credit cards and subsequent receipt retention requirements. Name of Responsible Person: Beth VanDerbeck
View Audit 41687
Finding 47602 (2022-002)
Significant Deficiency 2022
Partnership for Affordable Housing, Inc.
IN
HUD Housing Programs Questioned Costs Procurement, Suspension & Debarment
Statement of condition 2022-002: During the year ended December 31, 2022, the Corporation received a distribution while in violation of the regulatory agreement. Recommendation: The Corporation should reimburse $65,000 to Valley Court Apartments. Action(s) taken or planned on the finding: Management...
Statement of condition 2022-002: During the year ended December 31, 2022, the Corporation received a distribution while in violation of the regulatory agreement. Recommendation: The Corporation should reimburse $65,000 to Valley Court Apartments. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation and reimbursed Valley Court Apartments during the year ended December 31, 2023.
View Audit 41265 Questioned Costs: $1
Pacific Retirement Services, Inc. and Affiliates
OR
Questioned Costs Reporting
The organization will update their supporting schedule of transactions to remove the unallowed cost and include an allowed cost from the list of unreimbursed transactions so that the support for the total amount on the schedule of expenditures of federal awards is supported by a list of transactions...
The organization will update their supporting schedule of transactions to remove the unallowed cost and include an allowed cost from the list of unreimbursed transactions so that the support for the total amount on the schedule of expenditures of federal awards is supported by a list of transactions that does not include an unallowed cost.
View Audit 51673 Questioned Costs: $1
Finding 47555 (2022-002)
Significant Deficiency 2022
The Jewish Theological Seminary of America
NY
Special Tests & Provisions Questioned Costs Significant Deficiency
Finding 2022-002: Borrower Data and Reconciliation Recommendation: We recommend that the Seminary add additional procedures to ensure that they are performing and maintaining monthly ...
Finding 2022-002: Borrower Data and Reconciliation Recommendation: We recommend that the Seminary add additional procedures to ensure that they are performing and maintaining monthly School Account Statement reconciliations. Action Taken/Underway: Effective September 2022, management has implemented procedures to ensure School Account Statement reconciliations are performed monthly and properly maintained.
View Audit 41629
Finding 47551 (2022-005)
Significant Deficiency 2022
Pennsylvania College of Art & Design
PA
Cash Management Questioned Costs Significant Deficiency
A control has been added to verify all information in G5 during future reconciliation processes.
A control has been added to verify all information in G5 during future reconciliation processes.
View Audit 45767
Finding 47550 (2022-004)
Significant Deficiency 2022
Pennsylvania College of Art & Design
PA
Reporting Questioned Costs Significant Deficiency
A control has been added to ensure that staff with reporting compliance responsibilities are appropriately trained prior to award execution and during periods of transition.
A control has been added to ensure that staff with reporting compliance responsibilities are appropriately trained prior to award execution and during periods of transition.
View Audit 45767
Finding 47549 (2022-003)
Significant Deficiency 2022
Pennsylvania College of Art & Design
PA
Internal Control / Segregation of Duties Questioned Costs Significant Deficiency § 200.303
The College agrees with this recommendation and will add procedures to confirm that student consents are included in their respective files.
The College agrees with this recommendation and will add procedures to confirm that student consents are included in their respective files.
View Audit 45767
Finding 47505 (2022-005)
Significant Deficiency 2022
Culver-Stockton College
MO
Special Tests & Provisions Questioned Costs Student Financial Aid
The Title IV withdrawal calculation was complete on COD, but the amount the student was eligible for was transposed when entered on the internal withdrawal calculation form. A secondary review will be done prior to adjusting federal funds in the College?s internal system. This process was implemente...
The Title IV withdrawal calculation was complete on COD, but the amount the student was eligible for was transposed when entered on the internal withdrawal calculation form. A secondary review will be done prior to adjusting federal funds in the College?s internal system. This process was implemented February 15, 2023, and the responsible college official is Tina Wiseman, Director of Financial Aid.
View Audit 41971
Finding 47502 (2022-002)
Significant Deficiency 2022
Culver-Stockton College
MO
Internal Control / Segregation of Duties Special Tests & Provisions Questioned Costs
The College has implemented a weekly review and refund of student account credit balances to maintain compliance with this requirement. This process was implemented August 22, 2022, and the responsible college official was Diane Bozarth, Chief Financial Officer, who retired January 6, 2023. The new ...
The College has implemented a weekly review and refund of student account credit balances to maintain compliance with this requirement. This process was implemented August 22, 2022, and the responsible college official was Diane Bozarth, Chief Financial Officer, who retired January 6, 2023. The new responsible college official will be Julie Straus, Chief Financial Officer.
View Audit 41971
Finding 47481 (2022-010)
Material Weakness 2022
North Lawrence Community Schools
IN
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.309 § 200.334 § 200.403 § 200.430
FINDING 2022-010 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district will develop a plan f...
FINDING 2022-010 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district will develop a plan for tracking employee pay and timecard alignment. The district will ensure that these documents are available to auditors. All expenditures will have a cover sheet with identifying information, will be attached to the proper invoice(s), signed by 2 parties, and hard copies will be kept on file for audit purposes in folders attached to each grant. Anticipated Completion Date: North Lawrence Community Schools will implement this procedure by June 2023.
View Audit 41189 Questioned Costs: $1
Finding 47476 (2022-006)
Material Weakness 2022
North Lawrence Community Schools
IN
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.333 § 200.403
FINDING 2022-006 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to retaining proper documentation f...
FINDING 2022-006 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to retaining proper documentation for an audit for Activities allowed or un-allowed, and allowable cost/costs, a policy and procedure will be implemented regarding the documentation and retention of records. Review and approval of activities reimbursed by the Special Education Grants to States and Special Education Preschool Grants will have the appropriate backup documentation (e.g. invoices, purchase orders, contracts, receipts) to ensure alignment to the IDOE grant, as well as documentation that funds were encumbered within the financial system by the respective period of performance end date. As of July 2022, these activities began being reviewed and approved by two separate individuals. Anticipated Completion Date: July 2022
View Audit 41189 Questioned Costs: $1
Finding 47452 (2022-004)
Material Weakness 2022
North Lawrence Community Schools
IN
Questioned Costs School Nutrition Programs Procurement, Suspension & Debarment § 200.303 § 200.334
FINDING 2022-004 Contact Person Responsible for Corrective Action: Robyn Muder, Director of Business Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Supporting documentation for all transfers out of the Food S...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Robyn Muder, Director of Business Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Supporting documentation for all transfers out of the Food Service account are kept in a labeled folder. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure in 2022.
View Audit 41189 Questioned Costs: $1
Finding 47451 (2022-003)
Material Weakness 2022
North Lawrence Community Schools
IN
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.334 § 200.403
FINDING 2022-003 Contact Person Responsible for Corrective Action: Robyn Muder, Director of Business Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Internal controls were updated in 2022. All supporting docum...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Robyn Muder, Director of Business Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Internal controls were updated in 2022. All supporting documentation is attached to vouchers for more efficient and effective business practices. The financial software was updated in January of 2023 to keep fringe benefit information retained. North Lawrence Community Schools has implemented a new procedure to pay mileage as a vendor payment instead of reimbursement through payroll to keep it separate from employees? gross earnings. North Lawrence Community Schools has implemented new practice to send all salary employees contracts which must be signed and kept in their personnel files. North Lawrence Community Schools has implemented new practices to prevent employees from being off of the board approved hourly pay schedule. North Lawrence Community Schools no longer utilizes paper timesheets. We now use an electronic time clock system. North Lawrence Community Schools is updating direct deposit information for all employees. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure in 2023.
View Audit 41189 Questioned Costs: $1
Chateau De Notre Dame Facilities Corporation
LA
Cash Management HUD Housing Programs Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency will be funded in the amount of $12,494. Management will ...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency will be funded in the amount of $12,494. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: December 13, 2022
View Audit 40880
Finding 47449 (2022-002)
Significant Deficiency 2022
Planned Parenthood South Texas
TX
Allowable Costs / Cost Principles Questioned Costs § 200.303
2022.002: Activities Allowed or Unallowed, Allowable Costs/Cost Principles United States Department of Health and Human Services Family Planning Services Assistance Listing No.93.217 Federal Award Number: FPHPA006525 Federal Award Year: 2022 Type of Finding: Significant Deficiency Finding: As of ...
2022.002: Activities Allowed or Unallowed, Allowable Costs/Cost Principles United States Department of Health and Human Services Family Planning Services Assistance Listing No.93.217 Federal Award Number: FPHPA006525 Federal Award Year: 2022 Type of Finding: Significant Deficiency Finding: As of December 31, 2022, the Organization provided health care services to 2,964 patients, however the reimbursement request was for 3,648 patients. The difference between the expected patients versus actual created an overpayment of federal funds totaling $83,701 at December 31, 2022. Management subsequently returned the funds to the granting agency. Corrective Actions Taken or Planned: Management will track patients per month to evaluate whether actual patient volume is meeting the expected patient volume. The Organization, at year-end, will assess whether the actual patient volume for the year met the expected patient volume and has earned all the recorded revenue. If overpayment was made, the Organization will adjust the recorded revenue to reflect actual earned revenue. Individual(s) Responsible: Magda Mijares, Controller Adron Cooley, Revenue Cycle Manager Anticipated Date of Completion: Organization started evaluating as soon as the issue was known on 5/16/2023 and will continue to do so for the rest of the grant period.
View Audit 53673 Questioned Costs: $1
Finding 47448 (2022-003)
Significant Deficiency 2022
Planned Parenthood South Texas
TX
Allowable Costs / Cost Principles Questioned Costs § 200.303
Finding 2022.003? Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting United States Department of Health and Human Servic...
Finding 2022.003? Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting United States Department of Health and Human Services Family Planning Services Assistance Listing No.93.217 Federal Award Number: FPHPA006499 Federal Award Year: 2022 Type of Finding: Significant Deficiency Finding: During our testing, we noted the Organization requested reimbursements of $50,000 and determined the reasonableness of the amount being requested on a per patient basis rather than requesting funds based on actual expenditures incurred. Due to this, the expenditures were not reviewed for compliance with grant requirements. Corrective Actions Taken or Planned: The Organization has reviewed the expenditures and the actual expenditures met the grant requirements. The grant was complete on 3/31/2023. No other corrective actions need to be made. Individual(s) Responsible: Magda Mijares, Controller Anticipated Date of Completion: Completed by 7/31/2023
View Audit 53673
Finding 47441 (2022-003)
Material Weakness 2022
Vincennes Community School Corporation
IN
Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328
FINDING 2022-003 Education Stabilization Fund-Internal Controls Contact Person Responsible for Corrective Action: Michele Fleck, Treasurer Contact Phone Number: 812-882-4844 Description of Corrective Action Plan: Effectively immediately, the Vincennes Community School Corporation will include t...
FINDING 2022-003 Education Stabilization Fund-Internal Controls Contact Person Responsible for Corrective Action: Michele Fleck, Treasurer Contact Phone Number: 812-882-4844 Description of Corrective Action Plan: Effectively immediately, the Vincennes Community School Corporation will include the Federal Programs Coordinator when preparing any annual reports to confirm accuracy of the reporting. This will provide more internal controls. Anticipated Completion Date: 07/01/2023.
View Audit 53344
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