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Corrective Action Plans

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Finding 503980 (2023-005)
Material Weakness 2023
9/11 Day
CA
Internal Control / Segregation of Duties Reporting § 200.303 § 200.328 § 200.329
The audit testing in question related to transactions that occurred from October 1, 2020, to December 31, 2021. At this time, due to COVID and the use of Charity CFO, an outside accounting organization, to record and manage our transactions, 9/11 Day chose to track federal expenditures independently...
The audit testing in question related to transactions that occurred from October 1, 2020, to December 31, 2021. At this time, due to COVID and the use of Charity CFO, an outside accounting organization, to record and manage our transactions, 9/11 Day chose to track federal expenditures independently and internally through accounting spreadsheets. Although these transactions were included in 9/11 Day Quickbooks software as well, Charity CFO did not separate them under categories that identified them as federal grant expenses. At the request of the Auditor, 9/11 Day reviewed and reconciled these federal transactions in Quickbooks, without discrepancies. Beginning in 2023, we began tracking federal grant expenses and revenue in Quickbooks. In response to Auditor recommendations, we are reviewing and will update our written procedures for tracking, reviewing, approving and retaining documentation of federal expenses consistent with Federal Financial Reports submitted to the Agency.
View Audit 326306
Warsaw Cusd 316
IL
Reporting
SEE SEFA REPORT FOR CAP ON FINDING 2023-002
SEE SEFA REPORT FOR CAP ON FINDING 2023-002
View Audit 326080
Warsaw Cusd 316
IL
Questioned Costs Reporting
SEE SEFA REPORT FOR CAP ON FINDING 2023-003
SEE SEFA REPORT FOR CAP ON FINDING 2023-003
View Audit 326080 Questioned Costs: $1
Finding 503792 (2023-001)
Material Weakness 2023
Greenheart International
IL
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.328
2023-001 Name of Contact Person: Matthew Roy Corrective Action: After the September 2023 staffing changes, the Finance Director and the Accounting Manager reviewed the FFR reports prior to filing. The Finance Director provided verbal approval to file. For all reports going forward, Greenheart will d...
2023-001 Name of Contact Person: Matthew Roy Corrective Action: After the September 2023 staffing changes, the Finance Director and the Accounting Manager reviewed the FFR reports prior to filing. The Finance Director provided verbal approval to file. For all reports going forward, Greenheart will document approval of filing via email exchanges from the Accounting Manager to the Director of Finance. Proposed Completion Date: Management considers this finding resolved as of August 2024.
View Audit 326064
Finding 503750 (2023-001)
Material Weakness 2023
Rio Grande Headwaters Land Trust
CO
Allowable Costs / Cost Principles Material Weakness Reporting § 200.512
Finding 2023-001: Internal Control over Compliance Type of finding: Internal Control (material weakness) and Compliance (noncompliance) Recommendation: The Organization should strengthen its internal controls over year-end financial close and reporting with adopted policies and procedures to ensure ...
Finding 2023-001: Internal Control over Compliance Type of finding: Internal Control (material weakness) and Compliance (noncompliance) Recommendation: The Organization should strengthen its internal controls over year-end financial close and reporting with adopted policies and procedures to ensure compliance with the Report submission portion of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements section. Action Taken: The Organization plans to strengthen internal controls by adopting methods that allow for better tracking of restricted versus unrestricted funding, in addition to creating internal methods of tracking income, expense, and reporting of restricted funds throughout the year. The Organization took action with a change in management and a new external bookkeeper, which will allow the above processes to be completed with oversight from both internal and external sources. If there are questions regarding this plan, please call the responsible party listed below. Thank you, Laura Cusick Executive Director Rio Grande Headwaters Land Trust Laura@Rightslv.org (719)657-0800
View Audit 325993
Finding 503705 (2023-002)
Material Weakness 2023
It's Time Texas, Inc.
TX
Questioned Costs Reporting
Management Response: Name of Contact Person: Lonnicia Maxwell, Vice President Operations Corrective Action: ITT will design and implement a control process to ensure they are in compliance with Federal award time and effort reporting requirements. These actions were implemented in September 2024.
Management Response: Name of Contact Person: Lonnicia Maxwell, Vice President Operations Corrective Action: ITT will design and implement a control process to ensure they are in compliance with Federal award time and effort reporting requirements. These actions were implemented in September 2024.
View Audit 325913 Questioned Costs: $1
Finding 503704 (2023-006)
Material Weakness 2023
City of Auburn, Maine
ME
Subrecipient Monitoring Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Management Response/Corrective Action Plan: Additional reports will be run to verify totals before filings of quarterly reports, paying particular attention to end of year and the needed reversal of the prior year payroll accrual. Errors found in reports will be corrected in subsequent records as al...
Management Response/Corrective Action Plan: Additional reports will be run to verify totals before filings of quarterly reports, paying particular attention to end of year and the needed reversal of the prior year payroll accrual. Errors found in reports will be corrected in subsequent records as allowable under Department of Treasury grant reporting guidelines.
View Audit 325909
Finding 503674 (2023-001)
Significant Deficiency 2023
California Mobility Center
CA
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
Management agrees with the finding and will implement controls and processes to improve the financial reporting of the Organization.
Management agrees with the finding and will implement controls and processes to improve the financial reporting of the Organization.
View Audit 325884
Finding 503650 (2023-001)
Significant Deficiency 2023
Hughes Village Council
AK
Subrecipient Monitoring Reporting Significant Deficiency
Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Jennifer Babcock Corrective Action Plan: Hughes Village Council is now compliant with all past due audits. In order to ensure audits are completed on time, HVC will sch...
Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Jennifer Babcock Corrective Action Plan: Hughes Village Council is now compliant with all past due audits. In order to ensure audits are completed on time, HVC will schedule the audit at least 3 months prior to the March deadline. Proposed Completion Date: 10/5/2024
View Audit 325854
City of Sylacauga, Alabama
AL
Reporting
: The City will create a grant compliance checklist noting various requirements for all grants to include potential reporting requirements. This checklist will be created and implemented in the Fall of 2024.
: The City will create a grant compliance checklist noting various requirements for all grants to include potential reporting requirements. This checklist will be created and implemented in the Fall of 2024.
View Audit 325804
Finding 503600 (2023-002)
Material Weakness 2023
Safequest Solano, Inc.
CA
Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.512
SafeQuest Solano will implement stronger internal controls and procedures to ensure timely submission of the DCF. This will include designating a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensu...
SafeQuest Solano will implement stronger internal controls and procedures to ensure timely submission of the DCF. This will include designating a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, SafeQuest Solano will provide training to relevant staff on the importance of meeting federal compliance requirements. SafeQuest Solano has already implemented a new database system.
View Audit 325788 Questioned Costs: $1
Finding 503599 (2023-001)
Material Weakness 2023
Safequest Solano, Inc.
CA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
SafeQuest Solano will revise its procedures for recording expenditures to ensure compliance with Uniform Guidance, particularly with regard to the timing of expense recognition. SafeQuest Solano will implement controls that prevent expenditure from being recorded before the related checks are cashed...
SafeQuest Solano will revise its procedures for recording expenditures to ensure compliance with Uniform Guidance, particularly with regard to the timing of expense recognition. SafeQuest Solano will implement controls that prevent expenditure from being recorded before the related checks are cashed. Accounting staff will receive additional training on these requirements and consider implementing periodic internal reviews to ensure ongoing compliance.
View Audit 325788 Questioned Costs: $1
Finding 503598 (2023-001)
Significant Deficiency 2023
Drexel Square Apartments
IL
Reporting HUD Housing Programs
Recommendation: We recommend that management of Drexel Square Apartments develop and implement policies and monitoring procedures to ensure timely submission of the data collection form and reporting package to the FAC and the annual financial statements to the REAC.
Recommendation: We recommend that management of Drexel Square Apartments develop and implement policies and monitoring procedures to ensure timely submission of the data collection form and reporting package to the FAC and the annual financial statements to the REAC.
View Audit 325773
Finding 503594 (2023-001)
Material Weakness 2023
Cornerstone Property Ventures, LLC
VA
HUD Housing Programs Reporting
The auditee will ensure financial records are finalized and submitted in accordance with the HUD Regulatory Agreement.
The auditee will ensure financial records are finalized and submitted in accordance with the HUD Regulatory Agreement.
View Audit 325764
Finding 503592 (2023-003)
Significant Deficiency 2023
Transylvania County
NC
Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.512
Finding 2023-003: Name of Contact Person: Meagan O’Neal Management Response: The assessment of all finance staff duties has provided a clearer understanding of how the audit package can be timely moving forward. Processes have been put in place for reviewing accounts, budgets and reports more ofte...
Finding 2023-003: Name of Contact Person: Meagan O’Neal Management Response: The assessment of all finance staff duties has provided a clearer understanding of how the audit package can be timely moving forward. Processes have been put in place for reviewing accounts, budgets and reports more often to prevent a year end rush to collect data. Proposed Completion Date: Immediately.
View Audit 325760
Finding 503559 (2023-003)
Significant Deficiency 2023
Boys and Girls Club of Livingston County
IL
Internal Control / Segregation of Duties Cash Management Reporting
As a small organization, with limited staffing, it was noted that the numbers were transposed when entered and the hourly rates were taken from the Payroll Report versus the paystub. Going forward with the CFO in place, all wages will be reported on-a-monthly basis utilized by the paystubs noting th...
As a small organization, with limited staffing, it was noted that the numbers were transposed when entered and the hourly rates were taken from the Payroll Report versus the paystub. Going forward with the CFO in place, all wages will be reported on-a-monthly basis utilized by the paystubs noting the wage rate changed. Noting that each grant has its own reporting requirements, the organization will provide a three-step verification that will include providing the CPA with the final verification of the monthly reports. The CFO will prepare the reimbursement month, the CEO will verify and send to the CPA who will approve for submission to ensure accuracy of the reports. This additional verification will provide for an outside the organization review prior to submitting. An additional note is that the variances were not paid beyond what the grant allowed. The IL Alliance that manages the grant for the local organization has created a new tool to assist in the accuracy of the submissions which have been provided since January 1st which will eliminate most reimbursement discrepancies. For example, if the supplies budget line-item was $500.00 and the organization submitted $525.00 in receipts the tool being utilized will be highlighted in red and will not be reimbursed at $525.00, only the $500.00 allowed and this is through all the grants. No overage of dollars was received other than what the grant allowed even though the submission might have been less or more.If it was less, the IL Alliance reaches out to the organization for additional receipts. The Boys & Girls Club of Livingston County will ensure the numbers are more accurate in the reporting moving forward.
View Audit 325727
Finding 503557 (2023-005)
Significant Deficiency 2023
Boys and Girls Club of Livingston County
IL
Internal Control / Segregation of Duties Cash Management Reporting
The financial policies and procedures will be modified with the policy to include review of the submissions by the CEO and the CPA prior to submission of the grant reimbursement request, this will increase the ability to segregate the duties and provide more accurate reporting. Overall, with 2023 st...
The financial policies and procedures will be modified with the policy to include review of the submissions by the CEO and the CPA prior to submission of the grant reimbursement request, this will increase the ability to segregate the duties and provide more accurate reporting. Overall, with 2023 still coping with lack of employment pool coming off COVID, securing the CFO was and is crucial to prevent future findings in the Internal Control over the programs. The IL Alliance that manages the grant for the local organization has created a new tool to assist in the accuracy of the submissions which have been provided since January 1st which will eliminate most reimbursement discrepancies. For example, if the supplies budget line-item was $500.00 and the organization submitted $525.00 in receipts the tool being utilized will be highlighted in red and will not be reimbursed at $525.00, only the $500.00 allowed and this is through all the grants. No overage of dollars was received other than what the grant allowed even though the submission might have been less or more. If it was less, the IL Alliance reaches out to the organization for additional receipts. The Boys & Girls Club of Livingston County will ensure the numbers are more accurate in the reporting moving forward.
View Audit 325727
Casa, INC and Subsidiaries
MD
Reporting
The Organization agrees with the finding. CASA is committed to delivering timely and accurate single audit packages. We have developed a plan and implemented processes and procedures to ensure efficient completion and reporting. By initiating early planning, establishing clear timelines, and maintai...
The Organization agrees with the finding. CASA is committed to delivering timely and accurate single audit packages. We have developed a plan and implemented processes and procedures to ensure efficient completion and reporting. By initiating early planning, establishing clear timelines, and maintaining open communication with the auditors, we are confident in our ability to meet deadlines moving forward. Our proactive approach and commitment will guarantee the timely submission of future reporting packages.
View Audit 325721
Mary Crane League
IL
Reporting
Corrective Action Management concurs with the auditor’s finding and will 1) hire personnel within the accounting and finance department so that all defined tasks can be performed in a more timely manner and 2) evaluate current processes to determine how to make them more efficient so that the curren...
Corrective Action Management concurs with the auditor’s finding and will 1) hire personnel within the accounting and finance department so that all defined tasks can be performed in a more timely manner and 2) evaluate current processes to determine how to make them more efficient so that the current personnel within the accounting and finance department are able to complete their tasks in a more timely manner. Persons Responsible: Steve Strang, COO Date of Implementation: September 2024
View Audit 325693
Mobridge Housing and Redevelopment Commission
SD
Reporting § 200.512
Finding 2023-002 Single Audit Report Filed Late Condition as Noted in Auditor’s Finding: The Commission did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of September 30, 2024. Responsible Individuals: Board of Commissioners and Management Corrective A...
Finding 2023-002 Single Audit Report Filed Late Condition as Noted in Auditor’s Finding: The Commission did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of September 30, 2024. Responsible Individuals: Board of Commissioners and Management Corrective Action Plan: The Commission will implement procedures to begin audit preparation work earlier in the calendar year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Anticipated Completion Date: Ongoing analysis
View Audit 325636
Finding 503527 (2023-005)
Significant Deficiency 2023
Waldorf University
IA
Student Financial Aid Reporting Significant Deficiency
Recommendation: We recommend that the Organization implement procedures to document and maintain the documentation to support the controls over compliance are not only properly designed but are working. Explanation of disagreement with audit finding: There is no disagreement with the audit finding....
Recommendation: We recommend that the Organization implement procedures to document and maintain the documentation to support the controls over compliance are not only properly designed but are working. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Waldorf reports enrollment data to NSLDS through National Clearinghouse (CH). Waldorf University just recently signed a contract with Jenzabar to adopt their platforms of JRM (Jenzabar Recruiting Management), J! (Jenzabar’s SIS system) and JFA (Jenzabar Financial Aid). This aid in all functions of the university from recruiting, enrollment, awarding, disbursing, academics, grading, and most all aspects of the university. We will no longer be tied to a homegrown system from our prior owners that was originally created for only a single university. We will have IT’s full support for their web-based software directly from the creators of the system. We believe having all the functions under one software platforms will greatly improve operations enabling the university to meet and exceed all guidelines. We are slated to begin with the JRM and JFA modules io late summer or early fall of 2025, with the full university on J1 by summer 2026. We are very excited to be able to finally resolve this finding. Name(s) of the contact person(s) responsible for corrective action: Duane Polsdofer Planned completion date for corrective action plan: Summer of 2026 (new system)
View Audit 325635
Kansas City Area Transportation Authority
MO
Reporting Procurement, Suspension & Debarment § 200.512
Identifying Number: 2023-004 Finding: The single audit package was not submitted to the Federal Clearinghouse within the time required. The Single Audit package for the Authority’s year ended December 31, 2023, should have been submitted to the Federal Clearinghouse by September 30, 2024. The dela...
Identifying Number: 2023-004 Finding: The single audit package was not submitted to the Federal Clearinghouse within the time required. The Single Audit package for the Authority’s year ended December 31, 2023, should have been submitted to the Federal Clearinghouse by September 30, 2024. The delay was caused by the Cyber Incident in January 2024 which delayed the release of year end reporting to the external auditor to May 2024. Staffing shortages at the Authority contributed to the late filing. A further delay was the result of the availability of the audit staff. Corrective Actions Taken or Planned: On February 7,2024, the Authority completed all industry standard, minimum cybersecurity remediation and compliance requirements following the incident, as set forth by the National Institute of Standards and Technology (NIST) Cyber Security Framework and Dell Technologies. All hyper-converged infrastructure, network firewall, and networked components have been examined through a rigorous network remediation and data validation process, in order to significantly reduce the risk of further malicious exposure of its data and equipment to any/all entities separate from the organization. The Kansas City Area Transportation Authority has moreover, taken measures to secure and improve the overall security posture during the remediation period for all workstations, servers, and networked infrastructure, with the addition of continuous monitoring and next generation antivirus systems with endpoint detection response capabilities, firewalled intrusion detection and prevention measures, as well as the development and implementation of continuous identity access management and data loss prevention features and processes. In April 2024, the American Public Transit Association (APTA) performed a financial peer review on the Authority. Among the recommendations as best practice by the peer group was the replacement of the long-standing audit firm with a new firm. The Request for Purchase (RFP) was conducted, and a new audit firm has been selected. Approval of the new Audit firm contract is scheduled for approval by the Board of Commissions on October 22, 2024. KCATA will work with the new audit firm to develop a schedule to publish financial statements by April or May of each year which was the historical schedule in place. Contact person responsible for corrective action: Andrew Morse, Comptroller
View Audit 325613
Finding 503330 (2023-006)
Material Weakness 2023
City of Montebello
CA
Subrecipient Monitoring Internal Control / Segregation of Duties HUD Housing Programs
Management endeavors to submit all required reports by required deadlines. While acknowledging that this does not always occur, the City has made vast improvements on timeliness of reports, especially PR29’s for CDBG and HOME. The year-end reports (June 30) due by July 30 can be difficult to submit ...
Management endeavors to submit all required reports by required deadlines. While acknowledging that this does not always occur, the City has made vast improvements on timeliness of reports, especially PR29’s for CDBG and HOME. The year-end reports (June 30) due by July 30 can be difficult to submit timely if year-end close has not been completed. Regardless management is committed to ensuring all reports are filed within the 30 day timeframe. Responsible Person: Sarby Singh Expected Implementation Date: 07/01/2024
View Audit 325493
Michigan Veterans Foundation, Inc.
MI
Subrecipient Monitoring Reporting § 200.507
MVF will implement additional training and monitoring to ensure timeliness with compliance requirements.
MVF will implement additional training and monitoring to ensure timeliness with compliance requirements.
View Audit 325485
Finding 503296 (2023-001)
Significant Deficiency 2023
Saint Charles County, Missouri
MO
Subrecipient Monitoring Reporting Significant Deficiency
FFATA Reporting U.S. Department of Housing and Urban Development Recommendation: We recommend the County implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements...
FFATA Reporting U.S. Department of Housing and Urban Development Recommendation: We recommend the County implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will identify all federal awards that FFATA reporting is required. Once all of the requirements are identified, the County will then determine if there are eligible subrecipients or contracts that need to be reported on the FFATA website. Name(s) of the contact person(s) responsible for corrective action: Tracy Bayne Planned completion date for corrective action plan: December 31, 2024
View Audit 325463
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