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Corrective Action Plans

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Finding 546944 (2023-007)
Material Weakness 2023
Municipality of Juana Diaz
PR
HUD Housing Programs Material Weakness Reporting
Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure the submission of financial information according to applicable requirements, and to reconcile the amounts reported in the Voucher Management System (VMS) with the accounting records and pr...
Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure the submission of financial information according to applicable requirements, and to reconcile the amounts reported in the Voucher Management System (VMS) with the accounting records and proceed with any necessary corrections about the information previously reported. Moreover, the audited financial data schedule for the fiscal year 2022-2023 will be submitted as soon as the Single Audit Report be finally issued by the external auditors.
View Audit 351312
Finding 544530 (2023-006)
Significant Deficiency 2023
Coosa Valley Regional Services and Development Corporation
GA
Internal Control / Segregation of Duties Reporting
2023-002: Bonus Payments Name of contact person: Stacey Holbrook, Executive Director Corrective Action: All payments to employees will be recorded and reported to the Internal Revenue Service. Proposed completion date: The Board will implement the above procedure immediately.
2023-002: Bonus Payments Name of contact person: Stacey Holbrook, Executive Director Corrective Action: All payments to employees will be recorded and reported to the Internal Revenue Service. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 351164
Finding 544529 (2023-005)
Significant Deficiency 2023
Coosa Valley Regional Services and Development Corporation
GA
Internal Control / Segregation of Duties Reporting
2023-002: Checks to Cash Name of contact person: Stacey Holbrook, Executive Director Corrective Action: The Corporation will no longer write checks to cash. All checks written will contain a payee. Proposed completion date: The Board will implement the above procedure immediately.
2023-002: Checks to Cash Name of contact person: Stacey Holbrook, Executive Director Corrective Action: The Corporation will no longer write checks to cash. All checks written will contain a payee. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 351164
Finding 544525 (2023-001)
Significant Deficiency 2023
Coosa Valley Regional Services and Development Corporation
GA
Internal Control / Segregation of Duties Cash Management Reporting
2022-001: Segregation of Duties Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to c...
2022-001: Segregation of Duties Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. However, the risk of not segregating certain duties is not worth the additional costs. Nonfinancial employees will be trained and provide some assistance. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 351164
Finding 544401 (2023-002)
Material Weakness 2023
Virginia Commonwealth University Health System
VA
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Corrective action plan over control environment over lost revenue COVID – 19 – Provider Relief Funding (Assistance Listing #93.498) Recommendation: The Authority’s procedures for calculating lost revenues for the purposes of PRF reporting should be designed to ensure that audited year end numbers ar...
Corrective action plan over control environment over lost revenue COVID – 19 – Provider Relief Funding (Assistance Listing #93.498) Recommendation: The Authority’s procedures for calculating lost revenues for the purposes of PRF reporting should be designed to ensure that audited year end numbers are reported and/or tied back to amounts that are reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management will enhance its procedures around the preparation of the PRF submissions. Although quarterly information cannot be tied to an audited financial statement, year end numbers can be. If numbers that are submitted for PRF that do not tie back to an audited financial statement, a reconciliation will be completed and documented. Name(s) of the contact person(s) responsible for corrective action: Min Cummings, VP of Finance and Accounting, 703-629-8155 Planned completion date for corrective action plan: For the creation of the Schedule for FY2024.
View Audit 351060
Finding 544400 (2023-001)
Material Weakness 2023
Virginia Commonwealth University Health System
VA
Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking
Timely Preparation of Schedule of Expenditures of Federal Awards (SEFA) COVID – 19 – Provider Relief Funding (Assistance Listing #93.498) Recommendation: The Authority’s policy and procedure should be designed to ensure timely reporting as required by the Uniform Guidance. Explanation of disagreeme...
Timely Preparation of Schedule of Expenditures of Federal Awards (SEFA) COVID – 19 – Provider Relief Funding (Assistance Listing #93.498) Recommendation: The Authority’s policy and procedure should be designed to ensure timely reporting as required by the Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management will enhance its procedures around the preparation of the SEFA to include a timely year-end reconciliation between the general ledger and all source documentation to ensure that all Federal expenditures are complete and accurately reported in the SEFA in fiscal 2024. Name(s) of the contact person(s) responsible for corrective action: Min Cummings, VP of Finance and Accounting, 703-629-8155 Planned completion date for corrective action plan: For the creation of the Schedule for FY2024.
View Audit 351060
Finding 542014 (2023-003)
Significant Deficiency 2023
Institute for Future Intelligence, Inc.
RI
Reporting Subrecipient Monitoring § 200.332
Finding 2023-003: Subrecipient Monitoring (Significant Deficiency): The Organization erroneously recorded a prior year subaward expense as a 2023 subaward expense. This was missed during the Chief Financial Officer’s review of subaward invoices and during the Chief Executive Officer’s overall revie...
Finding 2023-003: Subrecipient Monitoring (Significant Deficiency): The Organization erroneously recorded a prior year subaward expense as a 2023 subaward expense. This was missed during the Chief Financial Officer’s review of subaward invoices and during the Chief Executive Officer’s overall review of the Statement of Expenditure of Federal Awards. Name of Contact Person: Charles Xie, Chief Executive Officer email: charles@intofuture.org Corrective Action Plan: The Organization has a small accounting department, which consists of an outsourced bookkeeper. The bookkeeper works part time and did not timely reconcile certain accounts. The Organization has ensured all reconciliations are being done monthly and are reviewed, and that proper cutoff of invoices is implemented and reviewed at year-end. Anticipated Completion Date: Immediately
View Audit 350838
Finding 542011 (2023-002)
Significant Deficiency 2023
Institute for Future Intelligence, Inc.
RI
Reporting
Finding 2023-002: Reporting (Significant Deficiency): The Organization did not complete and submit its federal single audit of its federal award from National Science Foundation, or their designee, by the due date of June 30, 2024. Name of Contact Person: Charles Xie, Chief Executive Officer email:...
Finding 2023-002: Reporting (Significant Deficiency): The Organization did not complete and submit its federal single audit of its federal award from National Science Foundation, or their designee, by the due date of June 30, 2024. Name of Contact Person: Charles Xie, Chief Executive Officer email: charles@intofuture.org Corrective Action Plan: The Organization underwent a single audit as required by Uniform Guidance for the year that ended September 30, 2023. The Organization designated an individual at the Organization to implement procedures and monitor the timely filing of the single audit. The Organization had never been subjected to a prior single audit, and thus this was the first time they needed to produce supporting documentation. The Organization will monitor these due dates in future single audits and the individual will monitor timely completion of those single audits. Anticipated Completion Date: Immediately
View Audit 350838
Finding 541801 (2023-005)
Significant Deficiency 2023
Lake County
MN
Cash Management Reporting Significant Deficiency § 200.303
Finding Number: 2023-005 Finding Title: Local Collaborative Time Study (LCTS) Reporting (Cost Schedules DHS-3220) Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Lake County Pub...
Finding Number: 2023-005 Finding Title: Local Collaborative Time Study (LCTS) Reporting (Cost Schedules DHS-3220) Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Lake County Public Health and Human Services, acting as the Local Collaborative Time Study Fiscal Reporting and Payment agent, has implemented a process to receive and review all quarterly reports made by collaborative partners to DHS to ensure accurate program reimbursement. Anticipated Completion Date: 12-31-2024
View Audit 350710
Finding 540910 (2023-004)
Significant Deficiency 2023
City of Augusta
ME
Reporting
Management Response/Corrective Action Plan: Auditor recommendations were put into place for fiscal year 2024. The report was reviewed by the Deputy Finance Director and submitted on time.
Management Response/Corrective Action Plan: Auditor recommendations were put into place for fiscal year 2024. The report was reviewed by the Deputy Finance Director and submitted on time.
View Audit 350544
Finding 540904 (2023-005)
Material Weakness 2023
City of Augusta
ME
Equipment & Real Property Management Procurement, Suspension & Debarment Reporting § 200.313
Management Response/Corrective Action Plan: A formal procedure will be drafted between the city and school to ensure the city is made aware of any assets that are federally funded so they can be designated as such in Munis. The school department will continue to provide the annual asset list to the ...
Management Response/Corrective Action Plan: A formal procedure will be drafted between the city and school to ensure the city is made aware of any assets that are federally funded so they can be designated as such in Munis. The school department will continue to provide the annual asset list to the city and will now include funding source notations for each asset.
View Audit 350544
Finding 540523 (2023-007)
Material Weakness 2023
Village of Woodmere
OH
Reporting Subrecipient Monitoring Material Weakness § 200.414 § 200.502 § 200.510
The Village Treasurer will start preparing the Schedule of Expenditures of Federal Awards each year or contract with a CPA firm for assistance in preparing the Schedule of Expenditures of Federal Awards each year.
The Village Treasurer will start preparing the Schedule of Expenditures of Federal Awards each year or contract with a CPA firm for assistance in preparing the Schedule of Expenditures of Federal Awards each year.
View Audit 350273
Finding 540414 (2023-001)
Material Weakness 2023
Metlakatla Power and Light
AK
Reporting Material Weakness § 200.512
Metlakatla Power and Light Management will ensure the annual audit is completed and submitted by the deadline.
Metlakatla Power and Light Management will ensure the annual audit is completed and submitted by the deadline.
View Audit 350228
Finding 539607 (2023-001)
Material Weakness 2023
Highline School District No. 401
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Highline School District No. 401 September 1, 2022 through August 31, 2023 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Reg...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Highline School District No. 401 September 1, 2022 through August 31, 2023 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage requirements. Name, address, and telephone of District contact person: Andrew Burgess, Controller 15675 Ambaum Blvd SW Burien, WA 98166 (206) 631-3201 Corrective action the auditee plans to take in response to the finding: For Federally funded public works contracts, the district will continue to collect and review all weekly certified payroll reports from contractors and subcontractors to confirm laborers were paid proper prevailing wages Further, the district will continue to ensure that staff (both current and future) that oversee and monitor the distribution and use of Federal funds are trained and made aware of this requirement, and the differences between prevailing wage requirements at the state versus the Federal level. Anticipated date to complete the corrective action: August 31, 2024 75
View Audit 350149
Finding 538985 (2023-004)
Significant Deficiency 2023
Weston Senior Citizens Housing, Inc.
MO
Special Tests & Provisions Subrecipient Monitoring Reporting
Finding 2023-004 Responsible Party Name: Tamara Wallace Position: Executive Director – Management Agent Telephone Number: 816-233-4250 Federal Agency U.S. Department of Agriculture Federal Program Rural Rental Housing Loans (Section 515) Compliance Requirements N – Special T...
Finding 2023-004 Responsible Party Name: Tamara Wallace Position: Executive Director – Management Agent Telephone Number: 816-233-4250 Federal Agency U.S. Department of Agriculture Federal Program Rural Rental Housing Loans (Section 515) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action(s) We will follow procedures to ensure occupancy according to USDA guidelines. Anticipated Completion Date June 30, 2024
View Audit 349655
Finding 538984 (2023-003)
Significant Deficiency 2023
Weston Senior Citizens Housing, Inc.
MO
Special Tests & Provisions Subrecipient Monitoring Reporting
Finding 2023-003 Responsible Party Name: Tamara Wallace Position: Executive Director – Management Agent Telephone Number: 816-233-4250 Federal Agency U.S. Department of Agriculture Federal Program Rural Rental Housing Loans (Section 515) Compliance Requirements N – Special T...
Finding 2023-003 Responsible Party Name: Tamara Wallace Position: Executive Director – Management Agent Telephone Number: 816-233-4250 Federal Agency U.S. Department of Agriculture Federal Program Rural Rental Housing Loans (Section 515) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action(s) We will adopt a policy to ensure tenants requesting maintenance of property is being maintained properly in the maintenance system and we will review the accuracy of the documentation being processed in the maintenance system on a quarterly basis. Anticipated Completion Date June 30, 2024
View Audit 349655
Finding 538983 (2023-002)
Material Weakness 2023
Weston Senior Citizens Housing, Inc.
MO
Eligibility Subrecipient Monitoring Material Weakness
Finding 2023-002 Responsible Party Name: Tamara Wallace Position: Executive Director – Management Agent Telephone Number: 816-233-4250 Federal Agency U.S. Department of Agriculture Federal Program Rural Rental Housing Loans (Section 515) Compliance Requirements E - Eligibili...
Finding 2023-002 Responsible Party Name: Tamara Wallace Position: Executive Director – Management Agent Telephone Number: 816-233-4250 Federal Agency U.S. Department of Agriculture Federal Program Rural Rental Housing Loans (Section 515) Compliance Requirements E - Eligibility Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action(s) We will follow procedures to ensure tenant eligibility and will review the accuracy / completeness of the documentation being processed in the tenant files on a periodic basis. Anticipated Completion Date June 30, 2024
View Audit 349655
Finding 538982 (2023-001)
Material Weakness 2023
Weston Senior Citizens Housing, Inc.
MO
Allowable Costs / Cost Principles Special Tests & Provisions Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2023. Finding 2023-001 Responsible Party Name: Tamara Wallace Position: Executive Director – Management Agent Telephone Number: 816-233-4250 Federal Agency U.S. Department of Agriculture Federal Program Rural Rental Housing Loans (Section 515) Compliance Requirements A/B – Activities Allowed or Unallowed and Allowable Costs/Costs Principles and N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action(s) We will ensure that processes and procedures are established for compliance with the USDA guidelines and generally accepted accounting principles. Anticipated Completion Date June 30, 2024
View Audit 349655
Finding 538272 (2023-001)
Significant Deficiency 2023
Town of Eatonville
WA
Subrecipient Monitoring Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Town of Eatonville January 1, 2023 through December 31, 2023 This schedule presents the corrective action the Town is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Town of Eatonville January 1, 2023 through December 31, 2023 This schedule presents the corrective action the Town is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The Town did not have adequate internal controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of Town contact person: Miranda Doll 201 Center St. W Eatonville, WA 98328 (360) 832-3361 Corrective action the auditee plans to take in response to the finding: The Town commits to developing written procurement standards in Uniform Guidance (2 CFR 200.318-327) and implementing internal controls to ensure compliance with federal procurement requirements at the Town staff level rather than relying so heavily on consultants. Anticipated date to complete the corrective action: July 1, 2025
View Audit 349296
Finding 538150 (2023-001)
Material Weakness 2023
Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.
FL
Reporting
The Organization hired a new executive director during the last fiscal year and has recently procured a new accounting service that can provide the expertise and oversight needed to the executive director to help ensure the Organization can accomplish timely and accurate financial reporting
The Organization hired a new executive director during the last fiscal year and has recently procured a new accounting service that can provide the expertise and oversight needed to the executive director to help ensure the Organization can accomplish timely and accurate financial reporting
View Audit 349163
Finding 538126 (2023-002)
Material Weakness 2023
Allen County Drug and Alcohol Consortium, Inc.
IN
Material Weakness Reporting
Views of Responsible Officials and Planned Corrective Actions: The Organization will establish policies and procedures for composing and reviewing financial and performance reports before submission to grantors, including electronic storage of all reports. Monique Johnson, Executive Director of All...
Views of Responsible Officials and Planned Corrective Actions: The Organization will establish policies and procedures for composing and reviewing financial and performance reports before submission to grantors, including electronic storage of all reports. Monique Johnson, Executive Director of Allen County Drug & Alcohol Consortium, is responsible for this corrective action. The anticipated completion date is May 31, 2025.
View Audit 349144
Finding 538124 (2023-001)
Material Weakness 2023
Allen County Drug and Alcohol Consortium, Inc.
IN
Subrecipient Monitoring Material Weakness Reporting § 200.508
Views of Responsible Officials and Planned Corrective Actions: The Organization will prepare a current Scheduel of Expenditures of Federal Awards, listing awards by federal agency, total federal awards expended, name of pass-through entity, assistance listing number, and total amount provided to su...
Views of Responsible Officials and Planned Corrective Actions: The Organization will prepare a current Scheduel of Expenditures of Federal Awards, listing awards by federal agency, total federal awards expended, name of pass-through entity, assistance listing number, and total amount provided to subrecipients. Monique Johnson, Executive Director of Allen County Drug & Alcohol Consortium, is responsible for this corrective action. The anticipated completion date is April 15, 2025.
View Audit 349144
Autoridad Del Distrito Del Centro De Convenciones
PR
Reporting
Management acknowledges the audit finding regarding the submission of the required data collection form and reporting package for the year ended June 30, 2023, within the required period.The PRCCDA initiated an immediate review of its reporting procedures to identify areas requiring attention and im...
Management acknowledges the audit finding regarding the submission of the required data collection form and reporting package for the year ended June 30, 2023, within the required period.The PRCCDA initiated an immediate review of its reporting procedures to identify areas requiring attention and implement corrective actions to address identified deficiencies. As part of these efforts, additional staff training and development is being provided to ensure personnel involved in the reporting process fully understand reporting guidelines, accurate data entry requirements, and the importance of meeting established deadlines. Furthermore, communication protocols are being enhanced to improve the dissemination of reporting requirements, timelines, and procedural updates to all relevant stakeholders. To strengthen oversight, the Deputy Executive Director has been designated to monitor compliance with federal award reporting requirements, ensuring adherence to established standards and timely submissions. The anticipated completion date is FY 2024.
View Audit 348997
Finding 537640 (2023-001)
Material Weakness 2023
Northeast Woodland Chartered Public School
VT
Material Weakness Reporting Internal Control / Segregation of Duties
The school is required to prepare financial statements in accordance with generally accepted accounting principles (GAAP). This is the responsibility of the School’s management. The preparation of the financial statements in accordance with GAAP requires internal controls over both maintaining inter...
The school is required to prepare financial statements in accordance with generally accepted accounting principles (GAAP). This is the responsibility of the School’s management. The preparation of the financial statements in accordance with GAAP requires internal controls over both maintaining internal books and records and reporting the external financial statements and the related footnotes. The current staffing of the School does not allow the School to have an internal control system in place designed to provide for the preparation of the financials and related footnotes being audited. The School requested that the external auditors draft the financial statements and accompanying notes as a result. Statement of Concurrence or Nonconcurrence: It is correct that due to the cost and other considerations, the School has requested that their auditors draft the financial statement and related footnotes. Corrective Action: The School has evaluated the cost vs. benefit of establishing internal controls over the preparation of financial statements in accordance with GAAP and determined that it is in the best interest of the School to outsource this task to its external auditors, and to carefully review the draft financial statements and notes prior to approving them and accepting responsibility for their content and preparation. The School will continue to evaluate the cost vs. benefit of having someone in management capable of preparation and/or of the financial statements in accordance with GAAP. Projected Completion Date: Due to funding issues, the school is unable at this time to correct this finding.
View Audit 348931
Finding 537571 (2023-003)
Material Weakness 2023
Municipality of Vieques
PR
Reporting
The Municipality should star the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the schedule of Expenditures of Federal Awards with enough time to assure that such information available for the audit proc...
The Municipality should star the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the schedule of Expenditures of Federal Awards with enough time to assure that such information available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date
View Audit 348851
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