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Corrective Action Plans

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Finding 375496 (2021-015)
Material Weakness 2021
Okmulgee County
OK
Internal Control / Segregation of Duties Subrecipient Monitoring Questioned Costs § 200.303
Management will work together to design and implement procedures to address county wide controls over federal programs and to ensure compliance with grant agreements.
Management will work together to design and implement procedures to address county wide controls over federal programs and to ensure compliance with grant agreements.
View Audit 294536
Finding 375453 (2021-002)
Material Weakness 2021
Hale County Hospital
AL
Questioned Costs Cash Management
We are implementing policies to address the audit finding 2021-002 as follows: We have implemented a policy to ensure that all expenses are reviewed prior to disbursement and that such evidence of approval is documented and retained. Anticipated completion date: September 30, 2024
We are implementing policies to address the audit finding 2021-002 as follows: We have implemented a policy to ensure that all expenses are reviewed prior to disbursement and that such evidence of approval is documented and retained. Anticipated completion date: September 30, 2024
View Audit 294509
Finding 375452 (2021-004)
Significant Deficiency 2021
Hale County Hospital
AL
Questioned Costs Reporting Internal Control / Segregation of Duties
We are implementing policies to address the audit finding 2021-004 as follows: We are continuing to institute processes and procedures to complete timely reconciliations to allow for future filings to be made prior to the deadline. Anticipated completion date: September 30, 2024
We are implementing policies to address the audit finding 2021-004 as follows: We are continuing to institute processes and procedures to complete timely reconciliations to allow for future filings to be made prior to the deadline. Anticipated completion date: September 30, 2024
View Audit 294509
Finding 375451 (2021-001)
Material Weakness 2021
On the Road Lending
TX
Reporting Matching / Level of Effort / Earmarking Questioned Costs
We agree with the recommendation and will implement procedures to oversee the timely filing of the federal single audit or program specific audit reporting package.
We agree with the recommendation and will implement procedures to oversee the timely filing of the federal single audit or program specific audit reporting package.
View Audit 294504
Finding 375385 (2021-013)
Material Weakness 2021
Cleveland County
OK
Questioned Costs Subrecipient Monitoring § 200.332
2021-013 Lack of Internal Controls and Noncompliance with Subrecipient Monitoring - Emergency Rental Assistance Program The County has met with the Oklahoma State Auditor & Inspector's office m reference to Finding 2021-013 lack of internal controls and noncompliance with sub-recipient monitoring re...
2021-013 Lack of Internal Controls and Noncompliance with Subrecipient Monitoring - Emergency Rental Assistance Program The County has met with the Oklahoma State Auditor & Inspector's office m reference to Finding 2021-013 lack of internal controls and noncompliance with sub-recipient monitoring requirements for the Emergency Rental Assistance Program. We agree with the auditor's recommendation and will take the following corrective actions: I . Design and implement internal controls to ensure compliance with all applicable federal laws, regulations, and grant requirements for current and future ERA grants. This will include: a) Amend written policies and procedures to better included sub-recipient monitoring, including requirements for sub-recipients to provide supporting documents for actual administrative expenditures incurred rather than receiving advance payments. b) Providing annual training to staff on the new sub-recipient monitoring policies and procedures. c) Implementing a documentation and review process to ensure sub-recipients are properly informed of federal requirements related to allowable cots and that expenditures are supported before payment. 2. Strengthen sub-recipient agreements to include clear requirements around supporting documents for administrative costs. 3. Increase monitoring of sub-recipients through periodic desk audits and site visits to review expenditures and supporting documentation. The County takes these findings seriously and will implement robust internal controls and subrecipient monitoring procedures to ensure full compliance with federal grant requirements and prevent any future noncompliance or questioned costs. We appreciate the auditor identifying these issues so they can be properly addressed and corrected. Please let us know if any additional information or documentation is needed regarding the corrective actions. Anticipated Completion Date: November 27,2023 Responsible Contact Person: Rod Cleveland,Chairman BOCC
View Audit 294443 Questioned Costs: $1
Cleveland County
OK
Questioned Costs Reporting Internal Control / Segregation of Duties
21.023 Noncompliancewith Reporting Requirement - Emergency Rental Assistance Program - The Cleveland County Board of County Commissioners (BOCC) will implement policies and procedures to ensure compliance with applicable grant requirements. Specifically, the BOCC will ensure compliance with submissi...
21.023 Noncompliancewith Reporting Requirement - Emergency Rental Assistance Program - The Cleveland County Board of County Commissioners (BOCC) will implement policies and procedures to ensure compliance with applicable grant requirements. Specifically, the BOCC will ensure compliance with submission of timely reports required as a grant recipient. Anticipated Completion Date: On Going April 2021 Responsible Contact Person: Rod Cleveland,Chairman BOCC
View Audit 294443
Cleveland County
OK
Allowable Costs / Cost Principles Eligibility Questioned Costs
21.019 Noncompliance with Activities Allowed or Unallowed and Allowable Costs/Cost Principles Requirements - Coronavirus Relief Fund The Cleveland County Board of County Commissioners (BOCC) will implement policies and procedures to ensure compliance with applicable grant requirements. Specifically,...
21.019 Noncompliance with Activities Allowed or Unallowed and Allowable Costs/Cost Principles Requirements - Coronavirus Relief Fund The Cleveland County Board of County Commissioners (BOCC) will implement policies and procedures to ensure compliance with applicable grant requirements. Specifically, the BOCC will ensure grant funds are expended on allowed costs as set forth by the grant. Anticipated Completion Date: On Going April 2021 Responsible Contact Person: Rod Cleveland,Chairman BOCC
View Audit 294443 Questioned Costs: $1
Finding 371944 (2021-006)
Significant Deficiency 2021
Martin University
IN
Questioned Costs Subrecipient Monitoring Reporting
The University failed to complete and file its annual audit and complete its filing with the federal audit clearing house for the June 30, 2021 year end. Corrective action: In 2022, the board of trustees expanded the duties of the Audit and Finance Committee to include annual training on SFA federal...
The University failed to complete and file its annual audit and complete its filing with the federal audit clearing house for the June 30, 2021 year end. Corrective action: In 2022, the board of trustees expanded the duties of the Audit and Finance Committee to include annual training on SFA federal and state financial reporting regulations and audit requirements. The University also will provide risk assessment training to all board members and the President’s Cabinet focusing on covering common risk factors of institutions of higher education. The University hired a new CFO in November 2023 and completed its FY2021 audit in December 2023. The University received an extension from the DOE to complete its FY2022 audit by March 2024. Person responsible: E. ZeNai Savage, CPA, CFO and Executive VP of Finance and Administration Anticipated Completion Date: June 30, 2024
View Audit 293212
Finding 371939 (2021-004)
Significant Deficiency 2021
Martin University
IN
Matching / Level of Effort / Earmarking Questioned Costs Student Financial Aid
Procedures used to identify students for the return of Title IV funds should be improved student financial aid cluster program. Corrective action: The University has implemented policy and procedures that require a review of all official and unofficial withdrawals to have R2T4 calculations on a real...
Procedures used to identify students for the return of Title IV funds should be improved student financial aid cluster program. Corrective action: The University has implemented policy and procedures that require a review of all official and unofficial withdrawals to have R2T4 calculations on a real time basis to ensure compliance with the Department of Education guidelines on a consistent and regular basis. Internal audits of the process will also be implemented for continuous improvement. Person responsible: Qiana Hall, Associate VP of Enrollment Services Anticipated Completion Date: March 31, 2024
View Audit 293212
Finding 371938 (2021-003)
Significant Deficiency 2021
Martin University
IN
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
Enrollment reporting procedures should be strengthened Corrective action: The University submitted a correction action plan that was acceptable by DOE. and implemented effective 9/1/2022. Person responsible: Qiana Hall, Associate VP of Enrollment Services Anticipated Completion Date: Completed
Enrollment reporting procedures should be strengthened Corrective action: The University submitted a correction action plan that was acceptable by DOE. and implemented effective 9/1/2022. Person responsible: Qiana Hall, Associate VP of Enrollment Services Anticipated Completion Date: Completed
View Audit 293212
Finding 371930 (2021-007)
Significant Deficiency 2021
First Nations Community Healthsource, Inc.
NM
Questioned Costs Allowable Costs / Cost Principles
2021-007—Allowable Costs/Cost Principles Corrective Action: The CFO will implement internal measures, including creating a schedule of activities with due dates, progress reports, and staff meetings, to monitor and ensure that the amounts charged to federal programs are allowable and properly approv...
2021-007—Allowable Costs/Cost Principles Corrective Action: The CFO will implement internal measures, including creating a schedule of activities with due dates, progress reports, and staff meetings, to monitor and ensure that the amounts charged to federal programs are allowable and properly approved. Corrective action steps will be identified and implemented as needed. The grant/contract staff will review the grant budgets, including line-item allocations, to determine allowable expenses. The CFO will verify the monthly expenses are allowable and approve the drawdown budgets of the grants accordingly. Person Responsible: Until the CFO position is filled, Angela Holden (Controller), Annmol Anand (Senior Accountant), and Margie King and Pablo Valdez (Grants and Contracts staff) will be responsible for completing the corrective actions. Completion Date: These actions will be implemented within the first 30 days of the audit completion. The completion date will be September 30, 2024.
View Audit 293199 Questioned Costs: $1
Finding 371310 (2021-012)
Material Weakness 2021
City of Bethel, Alaska
AK
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Finding 2021‐012 Expenditure Approval – Activities Allowed and Unallowed, Allowable Costs – Material Weakness in Internal Control over Compliance Corrective Action Plan Management will implement policies and procedures to ensure expenditures are reviewed timely and approved prior to posting. Expecte...
Finding 2021‐012 Expenditure Approval – Activities Allowed and Unallowed, Allowable Costs – Material Weakness in Internal Control over Compliance Corrective Action Plan Management will implement policies and procedures to ensure expenditures are reviewed timely and approved prior to posting. Expected Completion Date Fiscal Year 2025.
View Audit 292985
Finding 371308 (2021-010)
Material Weakness 2021
City of Bethel, Alaska
AK
Questioned Costs Procurement, Suspension & Debarment § 200.317 § 200.320
Finding 2021‐010 Sole Source Vendors – Procurement and Suspension and Debarment – Material Noncompliance and Material Weakness in Internal Control over Compliance Corrective Action Plan The City will follow the Uniform Guidance thresholds that are established for federal programs, as well as follow ...
Finding 2021‐010 Sole Source Vendors – Procurement and Suspension and Debarment – Material Noncompliance and Material Weakness in Internal Control over Compliance Corrective Action Plan The City will follow the Uniform Guidance thresholds that are established for federal programs, as well as follow the City Council’s policy. Expected Completion Date Fiscal Year 2025.
View Audit 292985 Questioned Costs: $1
Finding 371302 (2021-005)
Material Weakness 2021
City of Bethel, Alaska
AK
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.512
Finding 2021‐005 Deadline for Federal Single Audit – Reporting – Noncompliance and Material Weakness in Internal Control over Compliance Corrective Action Plan Management will ensure beginning balance reconciliations and year‐end adjustments will be complete by September, and will work with external...
Finding 2021‐005 Deadline for Federal Single Audit – Reporting – Noncompliance and Material Weakness in Internal Control over Compliance Corrective Action Plan Management will ensure beginning balance reconciliations and year‐end adjustments will be complete by September, and will work with external auditors to have a financial statement draft prior to their fieldwork. Expected Completion Date Fiscal year 2025.
View Audit 292985
Finding 370602 (2021-015)
Material Weakness 2021
Kickapoo Tribe in Kansas
KS
Questioned Costs Material Weakness Significant Deficiency
Finding 2021-015 Commingling CRF and ARP Funds Individual(s) Responsible: Grace Ross, Tribal Treasurer, Accounting Director Action: Ensure that funds are separated so that federal funds are spent appropriately. Anticipated Completion Date: Ongoing
Finding 2021-015 Commingling CRF and ARP Funds Individual(s) Responsible: Grace Ross, Tribal Treasurer, Accounting Director Action: Ensure that funds are separated so that federal funds are spent appropriately. Anticipated Completion Date: Ongoing
View Audit 292271
Finding 370593 (2021-014)
Material Weakness 2021
Kickapoo Tribe in Kansas
KS
Questioned Costs Eligibility Material Weakness
Finding 2021-014 Eligibility Individual(s) Responsible: Paul Austin, Program Director with supervision from Grace Ross, Tribal Treasurer Action: Will ensure that all patients provide eligibility documentation. Anticipated Completion Date: September 2024
Finding 2021-014 Eligibility Individual(s) Responsible: Paul Austin, Program Director with supervision from Grace Ross, Tribal Treasurer Action: Will ensure that all patients provide eligibility documentation. Anticipated Completion Date: September 2024
View Audit 292271
Finding 370586 (2021-009)
Material Weakness 2021
Kickapoo Tribe in Kansas
KS
Reporting Questioned Costs Subrecipient Monitoring
Finding 2021-009 Reporting Individual(s) Responsible: Grace Ross, Tribal Treasurer, Tribal Administrator Action: Reviewing reporting requirements with department heads and reviewing reports submitted. Anticipated Completion Date: April 2024
Finding 2021-009 Reporting Individual(s) Responsible: Grace Ross, Tribal Treasurer, Tribal Administrator Action: Reviewing reporting requirements with department heads and reviewing reports submitted. Anticipated Completion Date: April 2024
View Audit 292271
Finding 370584 (2021-011)
Material Weakness 2021
Kickapoo Tribe in Kansas
KS
Allowable Costs / Cost Principles Material Weakness Significant Deficiency
Finding 2021-011 Allowable Costs and Activities Individual(s) Responsible: Grace Ross, Tribal Treasurer, Accounting Director Action: Current Tribal Council will ensure that all documentation is maintained as backup for all purchases and payroll items. Anticipated Completion Date: September 2023
Finding 2021-011 Allowable Costs and Activities Individual(s) Responsible: Grace Ross, Tribal Treasurer, Accounting Director Action: Current Tribal Council will ensure that all documentation is maintained as backup for all purchases and payroll items. Anticipated Completion Date: September 2023
View Audit 292271
Finding 370583 (2021-010)
Material Weakness 2021
Kickapoo Tribe in Kansas
KS
Questioned Costs Procurement, Suspension & Debarment Cash Management
Finding 2021-010 Special Tests and Provisions Individual(s) Responsible: Grace Ross, Tribal Treasurer, Program Directors Action: Be able to provide documentation to show that federal funds were fully protected and insured. Review annual and quarterly reporting to ensure timely filing. Antici...
Finding 2021-010 Special Tests and Provisions Individual(s) Responsible: Grace Ross, Tribal Treasurer, Program Directors Action: Be able to provide documentation to show that federal funds were fully protected and insured. Review annual and quarterly reporting to ensure timely filing. Anticipated Completion Date: April 2024
View Audit 292271
Finding 370512 (2021-004)
Material Weakness 2021
Elmore County Commission
AL
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303
The County also produced reimbursement requests well in excess of not only the subject amount referenced above, but also well over the state allocated CARES Act funds the County was eligible to receive in reimbursement. Regardless, the County will increase efforts to provide internal review of these...
The County also produced reimbursement requests well in excess of not only the subject amount referenced above, but also well over the state allocated CARES Act funds the County was eligible to receive in reimbursement. Regardless, the County will increase efforts to provide internal review of these type items to ensure clarity of reimbursement s and/or costs moving forward on state and federally funded projects.
View Audit 292133 Questioned Costs: $1
Finding 370162 (2021-002)
Material Weakness 2021
Jewish Federation of Metropolitan Detroit
MI
Reporting Questioned Costs Material Weakness § 200.502 § 200.510
Finding Number: 2021-002 Condition: Controls in place were not sufficient to ensure the accuracy and completeness of the SEFA. Planned Corrective Action: In order to assure the accurate classification of federal grant expenditures, the Federation staff implemented the following controls as part of t...
Finding Number: 2021-002 Condition: Controls in place were not sufficient to ensure the accuracy and completeness of the SEFA. Planned Corrective Action: In order to assure the accurate classification of federal grant expenditures, the Federation staff implemented the following controls as part of their accounting review process: 1) The Senior Accountant responsible for grant accounting and the Senior Director of Finance will perform a complete review of all grant agreements, to determine whether the grants are funded with federal or state funds. 2) The quarterly workpapers will include a copy of the signed grant agreement, a current SEFA schedule, and a general ledger that correctly corresponds to the totals included on the included SEFA. 3) The staff will perform a quarterly review of the State of Michigan website (Michigan.gov/MDHHS) to confirm the funding sources of all existing grants. Contact person responsible for corrective action: Rebecca Stasch, Senior Director of Finance Anticipated Completion Date: 05/31/2023
View Audit 291682
Finding 370124 (2021-004)
Material Weakness 2021
Calhoun Liberty Hospital Association INC
FL
Questioned Costs Cash Management Reporting
Material Weakness 2021-004 Actions by Management: Management agrees with the finding as stated and the additional actions that will be taken by the Hospital will endeavor to utilize all grant funds prudently, comply with federal statues, and regulations. The Hospital will implement internal controls...
Material Weakness 2021-004 Actions by Management: Management agrees with the finding as stated and the additional actions that will be taken by the Hospital will endeavor to utilize all grant funds prudently, comply with federal statues, and regulations. The Hospital will implement internal controls and account management requirements.
View Audit 291645 Questioned Costs: $1
Finding 370063 (2021-002)
Significant Deficiency 2021
New Beginning, Inc.
ME
Questioned Costs Allowable Costs / Cost Principles
Stephanie Saltzman, Director of Finance and Administration, 207-795-4077. All accounts payable requests will contain back-up documentation (ie: invoice, receipt), program and account allocations and approval signature(s). Once processed, all documentation will be kept together in the designated acco...
Stephanie Saltzman, Director of Finance and Administration, 207-795-4077. All accounts payable requests will contain back-up documentation (ie: invoice, receipt), program and account allocations and approval signature(s). Once processed, all documentation will be kept together in the designated accounts payable's files.
View Audit 291570 Questioned Costs: $1
Finding 370062 (2021-001)
Significant Deficiency 2021
New Beginning, Inc.
ME
Questioned Costs Allowable Costs / Cost Principles
Stephanie Saltzman, Director of Finance and Administration, 207-795-4077. Pay rate change forms will be submitted for approval, processed through Paychex software, then filed in the individuals personnel file; which is a locked cabinet in a locked office.
Stephanie Saltzman, Director of Finance and Administration, 207-795-4077. Pay rate change forms will be submitted for approval, processed through Paychex software, then filed in the individuals personnel file; which is a locked cabinet in a locked office.
View Audit 291570 Questioned Costs: $1
Finding 370054 (2021-009)
Material Weakness 2021
Delaware County
OK
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Questioned Costs § 200.300 § 200.403
The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants.
The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants.
View Audit 291562 Questioned Costs: $1
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