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Corrective Action Plans

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Finding 508371 (2023-027)
Significant Deficiency 2023
Allendale County
SC
Reporting
Management agrees with the above recommendations and will implement the necessary changes as soon as practicable.
Management agrees with the above recommendations and will implement the necessary changes as soon as practicable.
View Audit 328979
Center for Human Services, Inc.
MO
Reporting
Finding: 2023-001 Failure to Submit the Annual Financial Statements by the Due Date Corrective Action: A Director of Finance was hired in March 2023 to ensure timeliness of financial statement filings. An upgraded accounting software (NetSuite) was implemented in May 2023 which created some tempora...
Finding: 2023-001 Failure to Submit the Annual Financial Statements by the Due Date Corrective Action: A Director of Finance was hired in March 2023 to ensure timeliness of financial statement filings. An upgraded accounting software (NetSuite) was implemented in May 2023 which created some temporary delays in timeliness of reporting as finance employees were trained on new processes. The accounting software upgrade is creating efficiencies that will facilitate the timely filing of financial statements moving forward. Another Staff Accountant will also be added to the accounting team to provide more accounting expertise and resources to ensure the timely completion of financial reporting. Contact Person: Jen Swisher, Director of Finance Anticipated Completion Date: July 1, 2024
View Audit 328974
Finding 508362 (2023-004)
Material Weakness 2023
Metropolitan Park District of the Toledo Area
OH
Reporting Allowable Costs / Cost Principles § 200.328
The position of Grants Coordinator has been created and filled to handle grants management functions which will ensure proper quarter end dates and expenditures appropriate for the period are reported. Under the new process, the Grant Coordinator collaborates with the Construction Financial Adminis...
The position of Grants Coordinator has been created and filled to handle grants management functions which will ensure proper quarter end dates and expenditures appropriate for the period are reported. Under the new process, the Grant Coordinator collaborates with the Construction Financial Administrator to complete forms which are then reviewed with the Director of Grants and CFO prior to submission.
View Audit 328964
Finding 508358 (2023-002)
Material Weakness 2023
Alliance of Border Collaboratives, Inc.
TX
Reporting § 200.512
Finding 2: Delayed Single Audit Delivery Background: The delivery of our single audit has been delayed due to staffing challenges and the need for improved coordination. With our organization’s expansion post-pandemic, increased hiring has required administrative staff to adapt to complex compliance...
Finding 2: Delayed Single Audit Delivery Background: The delivery of our single audit has been delayed due to staffing challenges and the need for improved coordination. With our organization’s expansion post-pandemic, increased hiring has required administrative staff to adapt to complex compliance requirements. Corrective Actions: 1. Audit Timeline Adjustment o Action: Begin the audit process no later than April each year to allow sufficient time for completion and submission. o Responsibility: Executive Team and Audit Committee o Timeline: Adjust the audit schedule for the upcoming year immediately. 2. Training for Administrative Staff o Action: Provide targeted compliance and audit process training for administrative staff to improve their proficiency and efficiency. o Responsibility: Administration o Timeline: Start training sessions within 60 days. 3. Regular Check-ins with Auditors o Action: Schedule regular monthly check-ins with auditors to ensure alignment on timelines and address potential issues early. o Responsibility: Finance Department o Timeline: Implement monthly check-ins starting [insert date]. 4. Resource Allocation o Action: Assess and allocate additional resources to support the audit process, ensuring staff have the necessary tools and support. o Responsibility: Administration o Timeline: Complete resource assessment within 60 days. ________________________________________ Conclusion AYUDA, INC. is committed to addressing these findings with urgency and transparency. By implementing the corrective actions outlined above, we aim to strengthen our financial management and compliance processes, ensuring these issues do not recur. We appreciate the auditors' feedback and are eager to demonstrate our improvements in the upcoming audit cycle. Approval: ________________________________________ Miguel Chacon Co-Executive Director
View Audit 328963
Finding 508334 (2023-003)
Material Weakness 2023
East Hempfield Township
PA
Reporting
The Coronavirus State and Local Fiscal Recovery Funds Report was filed in April of 2023, including expenditures related to the Centerville Widening Project and Payroll. After the report was filed, the determination was made to remove Centerville related expenditures. Due to this determination the re...
The Coronavirus State and Local Fiscal Recovery Funds Report was filed in April of 2023, including expenditures related to the Centerville Widening Project and Payroll. After the report was filed, the determination was made to remove Centerville related expenditures. Due to this determination the report was no longer accurate. As the 2023 report cannot be amended, this change will be recorded with the filing of the 2024 report.
View Audit 328895
Finding 508305 (2023-001)
Significant Deficiency 2023
Chester County Conservation District
PA
Allowable Costs / Cost Principles Cash Management Reporting
2023-002: 2023-001 – Grant Project Payroll Tracking Reports Contact Person: Christian Strohmaier, cstrohmaier@chesco.org, 610-455-1370 Condition: Per review of the District’s internal payroll tracking reports, it was noted that while employees keep a detailed list of time worked each day, no specif...
2023-002: 2023-001 – Grant Project Payroll Tracking Reports Contact Person: Christian Strohmaier, cstrohmaier@chesco.org, 610-455-1370 Condition: Per review of the District’s internal payroll tracking reports, it was noted that while employees keep a detailed list of time worked each day, no specific documentation was maintained within the tracking reports of which projects relate to the ACAP grant program to support the hours being charged to the program each quarter. Corrective Action: Increased programmatic responsibilities make it necessary for all staff to accurately record their completed activities and the time spent upon them. Technical staff historically have reported this way, with activity stated, hours spent, and which program the activity relates to recorded. Each technical staff employe has an individual report maintained in Excel that is updated daily. This model will be used for administrative staff as well for their time spent in support of these programs. Proposed Completion Date: December 1, 2024
View Audit 328878
St. Clare Apartments Housing Development Fund Company, Inc. 014-Ee140
NY
HUD Housing Programs Reporting
Name of auditee: St. Clare Apartments Housing Development Fund Company, Inc. TIN: 16-1524084 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: January 1, 2023 - December 31, 2023 CAP prepared by: Kyle Lyskawa klyskawa@christopher-community.org Finding 2023-002 The Company will work...
Name of auditee: St. Clare Apartments Housing Development Fund Company, Inc. TIN: 16-1524084 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: January 1, 2023 - December 31, 2023 CAP prepared by: Kyle Lyskawa klyskawa@christopher-community.org Finding 2023-002 The Company will work to engage its auditors to perform the December 31, 2024 audit in March of 2025 and complete the audited submission within 90 days after the end of the fiscal year. The current year audited submission will be complete and filed upon completion of this audit.
View Audit 328842
Finding 508278 (2023-002)
Significant Deficiency 2023
Douglas County
MN
Eligibility Reporting Significant Deficiency § 200.303
Recommendation: It is recommended County management add an additional control review over the eligibility of casefile reviews. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to designate a...
Recommendation: It is recommended County management add an additional control review over the eligibility of casefile reviews. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to designate an internal reviewer to continually review the casefile eligibility determinations throughout the year. Name of the contact person responsible for corrective action plan: Jill Frisell, Finance Director Planned completion date for corrective action plan: December 31, 2024
View Audit 328814
Finding 508266 (2023-002)
Material Weakness 2023
City of Claremont, New Hampshire
NH
Reporting
Finding #2023-002 – Internal Controls over Federal Grant Reporting Description of Finding: The City received a significant amount of grant funding during the year ending June 30, 2023, including federal funds that were received in advance. Material audit adjustments were required to increase grant ...
Finding #2023-002 – Internal Controls over Federal Grant Reporting Description of Finding: The City received a significant amount of grant funding during the year ending June 30, 2023, including federal funds that were received in advance. Material audit adjustments were required to increase grant receivables, record an advance from grantors, and increase grant revenue. The grant activity was primarily recorded on the cash basis in the general ledger, which is not consistent with generally accepted accounting principles. Statement of Concurrence or Nonconcurrence: Concurrence Planned Correction Action: A new Finance Director was hired in March 2024 to replace the outgoing employee. A new City Treasurer was hired in June 2024 to replace the outgoing employee. The Finance Director has met with Department Heads and the Treasurer to review grants. We are balancing the current grants the best we can with the information provided. Starting with new grants and projects we are assigning project numbers to isolate information for balancing purposes. Training on the BS&A software, with specific attention to grants and projects, has been scheduled for December 2024. We are also creating receivable invoices when requesting grant reimbursement to track the funds received. We are setting up a schedule for grant review quarterly. A consultant specializing in State and Federal Grant reporting has been engaged to assist the Finance Department in addressing any weakness in grant accounting identified by the auditor. We will be preparing a grant policy for the council to review and adopt in the coming months. Anticipated Completion Date: 06/30/2025
View Audit 328803
McDonald County, Missouri
MO
Subrecipient Monitoring Reporting
The County Clerk and County Treasurer watched the live informational Zoom meeting to learn how to fill out the SLFRF Project and Expenditures Report correctly. For entities who received less than $10 million in SLFRF, the entity was allowed to report the total amount as a loss in revenue. The slide ...
The County Clerk and County Treasurer watched the live informational Zoom meeting to learn how to fill out the SLFRF Project and Expenditures Report correctly. For entities who received less than $10 million in SLFRF, the entity was allowed to report the total amount as a loss in revenue. The slide show was difficult to understand and follow, but we mistakenly thought we were supposed to put $0 on that part of the report. After the auditors discussed this error with me, I went to the reporting website to correct the error; however, the website would not allow changes to the report after a certain period of time. In the future we will report the difference in total expenditures between the two reporting periods. McDonald County is of the opinion that the U.S. Department of Treasury has changed reporting requirements, information, and acceptable expenditures so many times, they have made the reporting requirements difficult to understand or follow. We will do our best to not have an error in the next report.
View Audit 328800
Finding 508252 (2023-006)
Significant Deficiency 2023
U. S. Telecommunications Training Institute
DC
Reporting
Views of Responsible Officials and Planned Corrective Actions: USTTI will prepare FFR's based on actual expenditures for each quarter. USTTI will make best efforts to ensure transactions are reflected in the general ledger before preparation of the FFR's. USTTI will also adjust the work flow of prep...
Views of Responsible Officials and Planned Corrective Actions: USTTI will prepare FFR's based on actual expenditures for each quarter. USTTI will make best efforts to ensure transactions are reflected in the general ledger before preparation of the FFR's. USTTI will also adjust the work flow of preparation and approval of the FFR's.
View Audit 328771
Finding 508248 (2023-003)
Significant Deficiency 2023
U. S. Telecommunications Training Institute
DC
Reporting Significant Deficiency § 200.508
Views of Responsible Officials and Planned Corrective Actions: USTTI will prepare its SEFA on a quarterly basis, and we will reconcile the expenses reported on the SEFA with general ledger amounts. We will also review the chart of accounts coding to be sure all eligible expenses are clearly identifi...
Views of Responsible Officials and Planned Corrective Actions: USTTI will prepare its SEFA on a quarterly basis, and we will reconcile the expenses reported on the SEFA with general ledger amounts. We will also review the chart of accounts coding to be sure all eligible expenses are clearly identified.
View Audit 328771
Young Women's Christian Association of Newburyport
MA
Reporting
The federal agencies require that all entities expending $750,000 or more under department awards to have an audit of its federal awards performed and completed within nine months of the company’s fiscal year-end. Management of Young Women’s Christian Association of Newburyport, d/b/a YWCA Greater N...
The federal agencies require that all entities expending $750,000 or more under department awards to have an audit of its federal awards performed and completed within nine months of the company’s fiscal year-end. Management of Young Women’s Christian Association of Newburyport, d/b/a YWCA Greater Newburyport, its Affiliate and Subsidiaries is aware of the financial audit deadline and Federal award expenditure threshold and is in the process of instituting safeguards to ensure future audits are timely file. It is the intention of the company to file the 2024 audit by September 30, 2025. John Feehan, Executive Director, is responsible for implementing this corrective action plan.
View Audit 328674
Finding 508206 (2023-001)
Material Weakness 2023
Young Women's Christian Association of Newburyport
MA
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Pursuant to Standards for Internal Control in the Federal Government, Principle 16-Performing Monitoring Activities, management should monitor its internal control system through ongoing monitoring and separate evaluations including but not limited to comparisons, reconciliations and other routine a...
Pursuant to Standards for Internal Control in the Federal Government, Principle 16-Performing Monitoring Activities, management should monitor its internal control system through ongoing monitoring and separate evaluations including but not limited to comparisons, reconciliations and other routine actions. Young Women’s Christian Association of Newburyport, d/b/a YWCA Greater Newburyport, its Affiliate and Subsidiaries’ is in the process of developing internal control procedures over reconciliation and recognition of Federal funds. The person responsible for this periodic reconciliation of Federal funds will indicate their review keeping documentation of their analysis on file with the accounting office. John Feehan, Executive Director, is responsible for implementing this corrective action plan.
View Audit 328674
Town of Clinton
MA
Subrecipient Monitoring Period of Performance Reporting § 200.344
2023-003: Deficiency in Internal Controls and Compliance Finding -COVID-19 – Education Stabilization Fund – ALN 84.425: Two final financial reports due during the prior fiscal years were not submitted. (Questioned Costs: None) The Town of Clinton/School Department will follow grants closeout proced...
2023-003: Deficiency in Internal Controls and Compliance Finding -COVID-19 – Education Stabilization Fund – ALN 84.425: Two final financial reports due during the prior fiscal years were not submitted. (Questioned Costs: None) The Town of Clinton/School Department will follow grants closeout procedures, consequently, the district will monitor closely all grants spending throughout each grant cycle. For both state-administered and direct grants, regardless of the period of availability, the District must liquidate all obligations incurred under the award Reports not later than 90 days after the end of the funding period unless an extension is authorized. These procedures have been updated in the Financial Procedures Manual (pages 226-230 under Section G— Timely Obligation of Funds)
View Audit 328582
Dolton School District 149
IL
Reporting Subrecipient Monitoring
Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 6 reports were filed late. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting...
Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 6 reports were filed late. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Dr. Maureen M. White, Superintendent. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.
View Audit 328528
Dolton School District 149
IL
Reporting Subrecipient Monitoring
Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 12 reports were filed late. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporti...
Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 12 reports were filed late. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Dr. Maureen M. White, Superintendent. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.
View Audit 328528
Finding 508012 (2023-001)
Material Weakness 2023
Lamar County Board of Education
GA
Equipment & Real Property Management Reporting § 200.303 § 200.313
FA 2023-002 Improve Controls over Equipment Compliance Requirement: Equipment and Real Property Management Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Educatio...
FA 2023-002 Improve Controls over Equipment Compliance Requirement: Equipment and Real Property Management Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D210012 (Year: 2021) Questioned Costs: None Identified Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over equipment and real property management as it relates to the Education Stabilization Fund. Corrective Action Plans: The Finance Department will implement a revision process to work with the technology departments Media Specialist who conduct inventory on an annual basis. We will implement a quarterly meeting to identify any changes in equipment and real property. When funds are identified as equipment and real property for federal grant funds. We adhere to provisions included in the Uniform Guidance, Section 200.313(d)(1). The listing must include the following information. A description, an identifying number, the source of funding, the title holder, the acquisition date, the cost, the percentage of federal participation in the project costs, the location, the use and condition, and any ultimate deposal data for each piece of equipment. Estimated Completion Date: April 30, 2025 Contact Person: Dr. Jute Wilson Telephone: 770-358-5891 Email: Jute.Wilson@lamar.k12.ga.us
View Audit 328503
Finding 507977 (2023-003)
Significant Deficiency 2023
Union League Boys and Girls Clubs
IL
Reporting Cash Management Significant Deficiency
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. The corrective action plan to address this deficiency includes the following actions: (1) Monitor all expenses to ensure Vouchers are based on accrual basis, not cash basis, at year end (...
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. The corrective action plan to address this deficiency includes the following actions: (1) Monitor all expenses to ensure Vouchers are based on accrual basis, not cash basis, at year end (2) Reconcile expenses submitted on vouchers monthly beginning November 1, 2024 Name(s) of the contact person(s) responsible for corrective action: Mary Ann Mahon Huels, President and CEO, Hector Perez, Senior Vice President and Mary Zaleski, Consultant Planned completion date for corrective action plan: The corrective action plan detailed above is being implemented today, October 21, 2024
View Audit 328459
Finding 507975 (2023-002)
Significant Deficiency 2023
Boys & Girls Club of Huntington County, Inc.
IN
Reporting Subrecipient Monitoring Significant Deficiency § 200.501
2023-002 Twenty-First Century Community Learning Centers -Assistance Li st ing No. 84.287 Significant Deficiency in Internal Control Over Compliance -Appropriate Monitoring of Levels of Federal Funding Recommendation: The Auditor recommends BGCH should implement policies and procedures to periodical...
2023-002 Twenty-First Century Community Learning Centers -Assistance Li st ing No. 84.287 Significant Deficiency in Internal Control Over Compliance -Appropriate Monitoring of Levels of Federal Funding Recommendation: The Auditor recommends BGCH should implement policies and procedures to periodically monitor federal funding and expenditure levels throughout the year to ensure a level of awareness regarding whether an audit under the Uniform Guidance may be applicable for the current year. In addition, the Organization should prepare a schedule of federal expenditures (SEFA) as part of its year-end closing process, which reconciles to the general ledger. The SEFA and data used to prepare the SEFA should be reviewed by a separate individual within the Organization with knowledge of the related reporting requirements, as outlined in the Uniform Guidance, to ensure its accuracy and completeness. The schedule should be used to determine whether an audit in accordance with the provisions of the Uniform Guidance is required so that an auditor may be engaged to perform a timely audit. Planned Corrective Action: We agree with the recommendation and plan to have the corrective action implemented by December 31, 2024. Boys & Girls Club of Huntington Finance Board Subcommittee discusses this item throughout the fiscal year and is in the Board minutes, but has not put a written policy in place. A policy will be created by the Finance Board Subcommittee at the October meeting, presented to the full Board of Directors at the November Board meeting and voted on at the December 2024 Board meeting.
View Audit 328454
Finding 507933 (2023-001)
Significant Deficiency 2023
City of Bessemer
AL
Reporting Equipment & Real Property Management
The City will have each department that maintains comsumable materials and small equipments with less than one year shelf-life complete a physical inventory county of items on hand at the end of each fiscal year. The vaule of the inventory will be adjusted to reflect the inventory at the lower of c...
The City will have each department that maintains comsumable materials and small equipments with less than one year shelf-life complete a physical inventory county of items on hand at the end of each fiscal year. The vaule of the inventory will be adjusted to reflect the inventory at the lower of cost or market based of the physcial count.
View Audit 328449
Finding 507908 (2023-002)
Significant Deficiency 2023
Centennial Board of Cooperative Educational Services
CO
Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management
7. Management Response: Centennial BOCES will begin monitoring and collecting monthly time and effort for all listed employees of subgrantees. Centennial BOCES will continue to collect time and effort documentation within Centennial BOCES staff. The BOCES will treat subgrantee employees as if they w...
7. Management Response: Centennial BOCES will begin monitoring and collecting monthly time and effort for all listed employees of subgrantees. Centennial BOCES will continue to collect time and effort documentation within Centennial BOCES staff. The BOCES will treat subgrantee employees as if they were Centennial BOCES employees regarding collection of time and effort reports following appropriate policies and procedures. At fiscal year-end a reconciliation of all documents required, including time and effort documentation, will be completed.
View Audit 328448
Finding 507822 (2023-002)
Material Weakness 2023
County of Northampton, Pennsylvania
PA
Reporting
Finding 2023-002 – Reporting (Material Weakness) Repeat Finding – See Finding 2022-001 US Department of the Treasury – COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County’s submitted reports for ARPA do not materially agree to the expenditures reporte...
Finding 2023-002 – Reporting (Material Weakness) Repeat Finding – See Finding 2022-001 US Department of the Treasury – COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County’s submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. Management Response: External auditors and management discussed ongoing issues with the policies written about reporting and the limits of the reporting system provided by the federal government. To further complicate matters as the federal COVID money is spent and reporting is now coming to an end the federal government is providing less support for the existing reporting system. However, we will continue to work assure timely and accurate reporting of all ARPA funds as required.
View Audit 328327
Town of Hartland, Maine
ME
Reporting
The Town has put in place a process for more accurate year end closing and financial statement preparation.
The Town has put in place a process for more accurate year end closing and financial statement preparation.
View Audit 328326
Finding 507805 (2023-003)
Significant Deficiency 2023
Tazewell County, Illinois
IL
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
Management will ensure that all grant reports submitted to federal agencies are reviewed and approved by the Tazewell County manager overseeing the grant prior to submission. The County will review and approve all necessary supporting documents including certified payrolls to verify compliance with ...
Management will ensure that all grant reports submitted to federal agencies are reviewed and approved by the Tazewell County manager overseeing the grant prior to submission. The County will review and approve all necessary supporting documents including certified payrolls to verify compliance with federal reporting requirements and guidelines. When outside consultants are engaged to aid in grant administration, the appropriate Tazewell County manager will be responsible for reviewing and approving all required reporting and supporting documentation prepared on the County’s behalf.
View Audit 328308
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