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Corrective Action Plans

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Association to Benefit Children
NY
Questioned Costs Reporting Internal Control / Segregation of Duties
Federal Award Findings and Questioned Costs: Finding Number: 2022-001 Reporting ? Noncompliance (Control Deficiency) Programs: U.S. Department of Health and Human Services, Head Start Cluster. Award Listing Number 93.600. U.S. Department of Health and Human Services passed through New York State...
Federal Award Findings and Questioned Costs: Finding Number: 2022-001 Reporting ? Noncompliance (Control Deficiency) Programs: U.S. Department of Health and Human Services, Head Start Cluster. Award Listing Number 93.600. U.S. Department of Health and Human Services passed through New York State Office of Children and Family Services, Child Care and Development Block Grant. Award Listing Number 93.575. Planned Corrective Action: Association to Benefit Children (ABC) acknowledges that the 2022 data collection form was not filed timely. The planned correction plan is to file the 2022 data collection form upon the issuance of the Uniform Guidance financial statements and ensure that future data collection forms are filed timely. Person Responsible: Matthew Manger, Chief Financial Officer Expected Completion Date: August 2023
View Audit 38096
Finding 36279 (2022-003)
Significant Deficiency 2022
Erie Community Unit School District No. 1
IL
Questioned Costs Subrecipient Monitoring Cash Management § 200.305
Finding No.: 2022-003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports should be prepared on the cash basis and obligations repor...
Finding No.: 2022-003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports should be prepared on the cash basis and obligations reported. The liquidation of the obligations should be reported on subsequent liquidation reports. Anticipated Date of Completion: August 31, 2022 Name of Contact Person: Chuck Milem, Superintendent Management Response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.
View Audit 38147
Finding 36264 (2022-002)
Material Weakness 2022
Kayenta Unified School District No.27
AZ
Questioned Costs Material Weakness Reporting § 200.512 § 200.520
CORRECTIVE ACTION PLAN - FINDING 2022-002 We have prepared the accompanying corrective action plan as required by the standards applicable to financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Admini...
CORRECTIVE ACTION PLAN - FINDING 2022-002 We have prepared the accompanying corrective action plan as required by the standards applicable to financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal Assistance # 84.041, 84.425, 84.027 Program Titles Impact Aid, Covid-19 Education Stabilization Fund, Special Education ? Grants to States Federal Agency U.S. Department of Education Condition The District did not submit their audit for the fiscal year ending June 30, 2022 timely. The audit was submitted April 24, 2023, which was 24 days past the March 31, 2023 deadline. Corrective Action Plan The District will coordinate with the audit firm under contract to ensure that the audit report for the fiscal year ending June 30, 2023 will be submitted in a timely manner. District Contact Arlene Laughter, Business Manager Completion Date June 30, 2023
View Audit 37184
Housing Authority of the City of Greeley
CO
Internal Control / Segregation of Duties Questioned Costs
We will comply with the auditor's recommendation.
We will comply with the auditor's recommendation.
View Audit 33182
Finding 36244 (2022-003)
Significant Deficiency 2022
Hope Community Resources, Inc. & Affiliates
AK
Questioned Costs Reporting Significant Deficiency
Finding 2022-003 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Corrective Action Plan The audit took longer than anticipated due to the source documentation required to validate prior audits since Hope switched from KPMG to BDO. Going forward, there should be ...
Finding 2022-003 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Corrective Action Plan The audit took longer than anticipated due to the source documentation required to validate prior audits since Hope switched from KPMG to BDO. Going forward, there should be a significant shortening of audit timelines, which will allow the single audit to be filed within the required parameters. Expected Completion Date 9/1/23
View Audit 36980
Finding 36243 (2022-002)
Material Weakness 2022
Hope Community Resources, Inc. & Affiliates
AK
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring
Finding 2022-002 Material Weakness in Internal Control over Compliance, Noncompliance ? Reporting Corrective Action Plan Weakness referenced Uniform Guidance Reporting that is not applicable going forward due to federal program discontinuing. Expected Completion Date Please see above.
Finding 2022-002 Material Weakness in Internal Control over Compliance, Noncompliance ? Reporting Corrective Action Plan Weakness referenced Uniform Guidance Reporting that is not applicable going forward due to federal program discontinuing. Expected Completion Date Please see above.
View Audit 36980
Campton Methodist Housing Ii, Inc.
KY
Questioned Costs HUD Housing Programs Reporting
Campton Methodist Housing II, Inc. respectfully submits the following Corrective Action Plan for the year ended August 31, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 ...
Campton Methodist Housing II, Inc. respectfully submits the following Corrective Action Plan for the year ended August 31, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? Management deposited $250 into the tenant security deposit account on October 21, 2022. Contact Person(s) Responsible ? Leta Swift, Accounting Director Anticipated Completion Date ? October 21, 2022 Auditee Disagreements ? N/A This corrective action plan was prepared by Homeland, Inc., the management company, on behalf of Campton Methodist Housing II, Inc.. Homeland, Inc. P.O. Box 619 Leithcfield, KY 42755 270.259.5461 Signature _______________________________________ Date: October 28, 2022
View Audit 34511 Questioned Costs: $1
Finding 36235 (2022-002)
Material Weakness 2022
Sheboygan Area School District
WI
Questioned Costs Special Tests & Provisions Material Weakness
Special Tests and Provisions ? Wage Rate Requirements There is no disagreement with the finding. Management immediately began to review policies and procedures. District Contacts: Mark Boehlke, Assistant Superintendent, Business and Operational Services Wendy Baackes, Coordinator ...
Special Tests and Provisions ? Wage Rate Requirements There is no disagreement with the finding. Management immediately began to review policies and procedures. District Contacts: Mark Boehlke, Assistant Superintendent, Business and Operational Services Wendy Baackes, Coordinator of Financial Services Finding 2022-002 expected to be corrected during the 2022-23 fiscal year.
View Audit 34159 Questioned Costs: $1
Finding 36227 (2022-006)
Material Weakness 2022
Oakland Unified School District
CA
Questioned Costs Material Weakness Reporting
Responsible Individuals: Marth Pena, Coordinator of Afterschool Programs Corrective Action Plan: OUSD has implemented a new Expanded Learning Attendance improved tracking system and provided training to service providers. This new database allows for accurate and prompt attendance taking. 1. OUS...
Responsible Individuals: Marth Pena, Coordinator of Afterschool Programs Corrective Action Plan: OUSD has implemented a new Expanded Learning Attendance improved tracking system and provided training to service providers. This new database allows for accurate and prompt attendance taking. 1. OUSD transitioned to a new attendance tracking system. Due to the multiple errors and consistent changes in attendance, OUSD began using Aeries Supplemental Attendance tracking instead of CitySpan in fall 2021. This transition has allowed the Expanded Learning Office to support struggling sites with real-time accurate attendance data. 2. On July 29, OUSD held a mandatory Aeries training for all after-school staff and reviewed all CDE (ASES, 21st CCLC, and ASSETS) attendance requirements. Over 100 after-school staff attended. 3. All Attendance documents were revised to include Aeries attendance protocols. 4. OUSD Designed dashboards with real-time student and attendance data for all after-school providers The CDE has accepted the District's CAP as of 8/29/2022, and we expect improved outcomes during the fiscal year 2023. Anticipated Completion Date: June 30, 2023
View Audit 26207
Finding 36221 (2022-001)
Significant Deficiency 2022
Second Harvest Heartland
MN
Allowable Costs / Cost Principles Questioned Costs Internal Control / Segregation of Duties § 200.303
CFDA: 21.027 Grant No.: 207957 Grant Period: Year ended September 30, 2022 Type of finding ? Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: The Purchasing Specialist tracks spending on a shared spreadsheet, which includes vendor, pu...
CFDA: 21.027 Grant No.: 207957 Grant Period: Year ended September 30, 2022 Type of finding ? Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: The Purchasing Specialist tracks spending on a shared spreadsheet, which includes vendor, purchase order #, product type, product description, pounds ordered, quoted amount due, and expected receipt date. Once the product is received, the Purchasing Specialist notes the actual receipt date and amount due. At the conclusion of every month during the grant period, a separate member of the Sourcing Team will review all purchase orders and related items in the system for accuracy and to ensure the items purchased are in accordance with the requirements of the funding, including any applicable qualifiers. The team member will also verify the amount due matches the associated NetSuite bill/invoice. The team member will indicate the date of the review and the name of the member completing the review on the spreadsheet. Once the review is completed, the team member will take a screenshot of the applicable expenses for the current month and email it to the Controller. This is to state the information is ready for submission to the government for reimbursement. Anticipated Completion Date: The Director of Sourcing and Demand Planning reviewed all prior purchase orders for accuracy as well as began the monthly review process with the month of November.
View Audit 26205
Finding 36219 (2022-001)
Material Weakness 2022
City of Meridian, Idaho
ID
Subrecipient Monitoring Material Weakness Reporting § 200.303
Finding# 2022-001 Federal Agency Name: U.S. Department of Housing & Urban Development Program Name: Community Development Black Grant/COVID-19 Community Development Block Grant ALN# 14.218 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal ...
Finding# 2022-001 Federal Agency Name: U.S. Department of Housing & Urban Development Program Name: Community Development Black Grant/COVID-19 Community Development Block Grant ALN# 14.218 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. 2 CFR Part 170 establishes requirements for recipients' reporting of information on subawards as required by the Federal Funding Accountability and Transparency Act of 2006 (FFATA). During the testing of the CDBG program, it was noted the City does not have a process in place to identify that FFATA reporting was required and did not report information on the subawards as required by FFATA. Responsible Individuals: Crystal Campbell, Community Development Program Coordinator. Corrective Action Plan: The City of Meridian has implemented the following changes to its internal control procedures to address finding # 2022-001 as listed above. Effective January 1, 2023, we have updated our Grant Management Software (Neighborly) to provide a monthly report that displays all New Subrecipient Agreements executed with a value of $30,000 that fall under the Federal Funding Accountability and Transparency Act (FFATA). This monthly report will establish an effective control over the necessary reporting of subrecipient agreements executed over the value of $30,000. The monthly Neighborly report will be reviewed and approved by the Community Development Program Coordinator along with their supervisor on a monthly basis to make the City compliant for FFATA reporting requirements. The Community Development Program Coordinator will have also added to the internal quarterly review process to discuss any FFATA items being considered and reviewed. Anticipated Completion Date: Ongoing.
View Audit 25888
Finding 36218 (2022-001)
Material Weakness 2022
Northwest Youth Services
WA
Questioned Costs Special Tests & Provisions HUD Housing Programs
Housing service leadership staff will ensure that each unit lease served through NWYS will have on file documentation of reasonable rental rates and residential use at the time of lease signing or renewal, to ensure compliance with all grant requirements.
Housing service leadership staff will ensure that each unit lease served through NWYS will have on file documentation of reasonable rental rates and residential use at the time of lease signing or renewal, to ensure compliance with all grant requirements.
View Audit 30428 Questioned Costs: $1
Finding 36194 (2022-008)
Significant Deficiency 2022
Great Expectations Housing Corporation
CA
Questioned Costs Special Tests & Provisions Reporting
Reporting views of responsible officials and planned corrective actions Management has arranged for transfers to be done on the 25th of every month manner and has put in place controls to ensure such transfers are done every month as required.
Reporting views of responsible officials and planned corrective actions Management has arranged for transfers to be done on the 25th of every month manner and has put in place controls to ensure such transfers are done every month as required.
View Audit 34377
Finding 36193 (2022-007)
Significant Deficiency 2022
Great Expectations Housing Corporation
CA
Questioned Costs HUD Housing Programs Reporting
Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a tim...
Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a timely manner.
View Audit 34377
Finding 36192 (2022-006)
Significant Deficiency 2022
Great Expectations Housing Corporation
CA
HUD Housing Programs Questioned Costs Eligibility
Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.
Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.
View Audit 34377
Finding 36191 (2022-005)
Material Weakness 2022
Great Expectations Housing Corporation
CA
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is no...
Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is not only properly entered, but properly classified as well.
View Audit 34377
Finding 36189 (2022-003)
Material Weakness 2022
Great Expectations Housing Corporation
CA
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
Reporting views of responsible officials and planned corrective actions Management has put in place controls and procedures to ensure that funds are not over-disbursed in the future. Management has returned the funds to the HUD entity.
Reporting views of responsible officials and planned corrective actions Management has put in place controls and procedures to ensure that funds are not over-disbursed in the future. Management has returned the funds to the HUD entity.
View Audit 34377
Finding 36188 (2022-002)
Material Weakness 2022
Great Expectations Housing Corporation
CA
Reporting Internal Control / Segregation of Duties Questioned Costs
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure financial reporting is complete, accurate, and timely.
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure financial reporting is complete, accurate, and timely.
View Audit 34377
Finding 36187 (2022-001)
Material Weakness 2022
Great Expectations Housing Corporation
CA
HUD Housing Programs Questioned Costs Special Tests & Provisions
Reporting views of responsible officials and planned corrective actions Management has opened a new residual account for this HUD entity and has put in place controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
Reporting views of responsible officials and planned corrective actions Management has opened a new residual account for this HUD entity and has put in place controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
View Audit 34377
Finding 36170 (2022-002)
Material Weakness 2022
Richmond R-Xvi School District
MO
Questioned Costs Special Tests & Provisions Material Weakness § 200.326
The District will make sure every project abides by the prevailing wage law.
The District will make sure every project abides by the prevailing wage law.
View Audit 32673 Questioned Costs: $1
Finding 36169 (2022-002)
Significant Deficiency 2022
Upper Columbia United Tribes
WA
Subrecipient Monitoring Questioned Costs Matching / Level of Effort / Earmarking § 200.303
The Executive Director will implement measures to ensure that reports are submitted in a timely manner.
The Executive Director will implement measures to ensure that reports are submitted in a timely manner.
View Audit 26976
Finding 36168 (2022-001)
Significant Deficiency 2022
Upper Columbia United Tribes
WA
Matching / Level of Effort / Earmarking Questioned Costs Cash Management § 200.303
The Executive Director will implement measures to ensure that the most recent ICRA is utilized on drawdown requests.
The Executive Director will implement measures to ensure that the most recent ICRA is utilized on drawdown requests.
View Audit 26976 Questioned Costs: $1
Finding 36165 (2022-002)
Significant Deficiency 2022
Choices Coordinated Care Solutions, Inc.
IN
Questioned Costs Allowable Costs / Cost Principles Reporting
2022-002 ? Significant deficiency related to Provider Relief Fund (PRF) reporting to the U.S. Department of Health and Human Services (HHS) for CFDA #93.498. Recommendation ? The auditors recommend management prepare and retain alternative support for actual direct expenditures incurred to prepare,...
2022-002 ? Significant deficiency related to Provider Relief Fund (PRF) reporting to the U.S. Department of Health and Human Services (HHS) for CFDA #93.498. Recommendation ? The auditors recommend management prepare and retain alternative support for actual direct expenditures incurred to prepare, prevent, or respond to the COVID-19 pandemic as well as lost revenues incurred based on terms established by HHS and Uniform Guidance. This alternative support may need to be provided to HHS or contracted representative if a subsequent compliance review were to be required. Planned Corrective Action ? Choices concurs with audit finding 2022-002. Choices is preparing alternative support for actual direct expenditures incurred to prepare, prevent, or respond to the COVID-19 pandemic as well as lost revenues incurred based on terms established by HHS and Uniform Guidance. From alternative support prepared, Choices believes they can support the award with lost revenues that will be reported during the period four submission.
View Audit 28336
Finding 36151 (2022-002)
Significant Deficiency 2022
Wesley Theological Seminary of the United Methodist Church
DC
Questioned Costs Student Financial Aid Eligibility
2022-002 Eligibility ? Maintain good standing or satisfactory academic progress Contact: Jeffrey C. Straits Title: Chief Financial Officer Phone Number: (202)885-8684 Anticipated Completion Date- Done Corrective Action Wesley Theological Seminary will ensure that students maintain a good sta...
2022-002 Eligibility ? Maintain good standing or satisfactory academic progress Contact: Jeffrey C. Straits Title: Chief Financial Officer Phone Number: (202)885-8684 Anticipated Completion Date- Done Corrective Action Wesley Theological Seminary will ensure that students maintain a good standing or satisfactory academic progress in order to be eligible for Federal direct student loans per the OMB Compliance Supplement. Wesley acknowledges that before the outsourcing of our financial aid processing, there was a breakdown in the seminary following policies, procedures, and controls, which allowed this error. The Seminary will review all policies and procedures related to this control and develop ways to strengthen these controls. Wesley will also complete a review of all active federal loans for the fiscal year 2022 to identify if there are further processing errors allowing loans to students without maintaining good standing or satisfactory academic progress to be eligible for Federal direct student loans. Wesley management will also implement quarterly testing of randomly selected student loan transactions. The testing will include the verification of eligibility for aggregate loan totals, good standing, and satisfactory academic progress. The results of this testing will be reviewed by the CFO and maintained by Wesley?s management. Status as of November 2022 Wesley Theological Seminary outsourced our financial aid processing in January 2022. The error found was processed by our internal Financial Aid Director before the outsourcing of financial aid. Wesley has reviewed our policies and procedures related to this issue. We will add to the policies and procedures that the CFO will also approve all appeals approved by the Financial Aid Committee for lack of a student?s adequate satisfactory academic progress. The CFO?s approval will also be maintained with the appeal records of the Financial Aid Committee. We completed the review of all students who received Federal financial aid in the fiscal year 2022. There were no other students with inadequate satisfactory academic progress other than the one previously identified by BDO. Our outsourced financial aid processor will ensure the review of satisfactory academic progress prior to processing a loan, as required in our policies and procedures. To verify ongoing compliance of our outsourced financial aid processor with our financial aid policies, procedures, and controls, we are adding a requirement of quarterly random testing of students? records for the verification of eligibility for aggregate loan totals, good standing, and satisfactory academic progress. Wesley management has completed the fiscal year 2023 first quarter review of random students? transactions, and we did not find any errors. The testing results were reviewed by the CFO and maintained by Wesley?s management.
View Audit 25603
Finding 36150 (2022-001)
Material Weakness 2022
Wesley Theological Seminary of the United Methodist Church
DC
Questioned Costs Student Financial Aid Eligibility § 200.91
2022-001 Eligibility ? Aggregate Loan Limits for Subsidized and Unsubsidized Loans Contact: Jeffrey C. Straits Title: Chief Financial Officer Phone Number: (202)885-8684 Anticipated Completion Date- Done Corrective Action Wesley Theological Seminary will ensure that the loans disbursed by th...
2022-001 Eligibility ? Aggregate Loan Limits for Subsidized and Unsubsidized Loans Contact: Jeffrey C. Straits Title: Chief Financial Officer Phone Number: (202)885-8684 Anticipated Completion Date- Done Corrective Action Wesley Theological Seminary will ensure that the loans disbursed by the Institution are within the loan limits prescribed in the OMB Compliance Supplement. Wesley acknowledges that before outsourcing our financial aid processing, there was a breakdown in the Seminary following policies, procedures, and controls within financial aid, which allowed these errors. The Seminary will review all policies and procedures related to this control. We will also complete a review of all active federal loans for the fiscal year 2022 to identify if there are further processing errors allowing loans above the aggregate loan limits. Wesley management will also implement quarterly testing of randomly selected student loan transactions. The testing will include the verification of eligibility for aggregate loan totals, good standing, and satisfactory academic progress. The results of this testing will be reviewed by the CFO and maintained by Wesley?s management. Status as of November 2022 Wesley Theological Seminary outsourced our financial aid processing in January 2022. Wesley will ensure the work prepared by outsourced personnel is reviewed properly and such review is documented properly. All of the errors found were processed by our internal Financial Aid Director before the outsourcing of financial aid processing. We completed the review of all students who received Federal financial aid in the fiscal year 2022. There were seven students with awards over the aggregate maximum (including those previously identified by BDO). The total amount awarded over the per-person aggregate limit was $79,159. Our outsourced financial aid processor will ensure the review of total student debt prior to processing a loan, as required in our policies and procedures. Wesley management has reviewed our policies and procedures related to this issue. To verify ongoing compliance of our outsourced financial aid processor with our financial aid policies, procedures, and controls, we are adding a requirement of quarterly random testing of students? records for the verification of eligibility for aggregate loan totals, good standing, and satisfactory academic progress. Wesley management has completed the fiscal year 2023 first quarter review of random students? transactions, and we did not find any errors. The testing results were reviewed by the CFO and maintained by Wesley?s management.
View Audit 25603 Questioned Costs: $1
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