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Corrective Action Plans

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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
Finding 503177 (2023-005)
Material Weakness 2023
Wallowa Resources, Inc.
OR
Questioned Costs Subrecipient Monitoring Material Weakness
2023-005: U.S. Department of Agriculture - Soil and Water Conservation - Assistance Listing #10.902 Reporting: Material Weakness in Internal Control over Compliance and Material Non-Compliance Finding Summary: Due to an error with the online submission portal, Wallowa Resources was unable to submit...
2023-005: U.S. Department of Agriculture - Soil and Water Conservation - Assistance Listing #10.902 Reporting: Material Weakness in Internal Control over Compliance and Material Non-Compliance Finding Summary: Due to an error with the online submission portal, Wallowa Resources was unable to submit the required information to FSRS. Corrective Action Pan: USDA fixed the online submission portal in September 2024, and Wallowa Resources immediately submitted the required information to FSRS. Wallowa Resources will ensure that any future obligations to first-tier subrecipients will be reported via FSRS in a timely manner. Responsible Individual(s): Joni Maasdam, Finance Manager. Anticipated Completion Date: Completed September 2024.
View Audit 325232 Questioned Costs: $1
Finding 503161 (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 325183
Finding 503151 (2023-001)
Material Weakness 2023
Comstock Community Center
MI
Reporting Material Weakness Matching / Level of Effort / Earmarking
Condition: A Single Audit was not timely completed for the fiscal reporting years noted. The years ending December 31, 2023, and 2022. Planned Corrective Action: The Comstock Community Center has established internal guidelines for identifying future Single Audit requirements and will seek clarific...
Condition: A Single Audit was not timely completed for the fiscal reporting years noted. The years ending December 31, 2023, and 2022. Planned Corrective Action: The Comstock Community Center has established internal guidelines for identifying future Single Audit requirements and will seek clarification with any federal granting agencies related to filing requirements each year. Additionally, as evidenced by the filing of this report, the Comstock Community Center has performed the audit for the year ending December 31, 2023. Contact person responsible for corrective action: Mary T. Gustas, Executive Director, Michelle WhitePaster, Account Manager Anticipated Completion Date: The necessary adjustments have been made to the Community Center’s records and are appropriately presented in the financial statements. Accordingly, no further corrective action is deemed necessary.
View Audit 325173
Finding 503085 (2023-004)
Material Weakness 2023
Kenneth Young Center
IL
Questioned Costs Reporting § 200.512
Audit Recommendation: Management should put controls in place over the preparation and review of the schedule of federal expenditures of federal awards to ensure that only (and all) federal expenditures are included. Planned Corrective Actions: The Organization has reorganized and expanded the in...
Audit Recommendation: Management should put controls in place over the preparation and review of the schedule of federal expenditures of federal awards to ensure that only (and all) federal expenditures are included. Planned Corrective Actions: The Organization has reorganized and expanded the internal finance team to allow for more capacity to prepare an accurate SEFA and to provide requested audit documentation in a timely manner. The Organization accepts the recommendation. Anticipated Completion Date: Close of fiscal year 2024 Contact Person: Steven Gaydos, Chief Financial Officer
View Audit 325099 Questioned Costs: $1
Finding 503081 (2023-003)
Significant Deficiency 2023
Garrett County, Maryland Community Action Committee, Inc.
MD
Reporting
Head Start Semi Annual and Annual Federal Financial Reports will be filed by the VP of Administration.
Head Start Semi Annual and Annual Federal Financial Reports will be filed by the VP of Administration.
View Audit 325098
Finding 503078 (2023-002)
Significant Deficiency 2023
Garrett County, Maryland Community Action Committee, Inc.
MD
Reporting Matching / Level of Effort / Earmarking
GCCAC will have reports reviewed by the VP of Finance before they are submitted.
GCCAC will have reports reviewed by the VP of Finance before they are submitted.
View Audit 325098
Finding 503072 (2023-007)
Material Weakness 2023
Point of Freedom
OH
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512
Finding 2023-007: Timely Submission of Single Audit Report (SAR) and Document Collection Form (DCF) To eliminate this finding recurring in future periods, POF will create an internal Annual Audit Plan (AAP), identifying required tasks, deliverables, due dates, and responsible internal and external ...
Finding 2023-007: Timely Submission of Single Audit Report (SAR) and Document Collection Form (DCF) To eliminate this finding recurring in future periods, POF will create an internal Annual Audit Plan (AAP), identifying required tasks, deliverables, due dates, and responsible internal and external personnel for each task. POF’s AAP will include five-six (5-6) months' lead time prior to future mandatory submission dates. Simultaneously, POF will communicate the AAP timelines with the Audit Engagement Partner to ensure audit staffing continuity and availability. POF will achieve accurate, complete, and timely future SAR and DCF submissions through incorporating these process improvements along with strengthening its internal controls, gaining experience in its first two Single Audits, and in acquiring an understanding of the Auditor’s role in verifying compliance and the adequacy of related supporting documentation.
View Audit 325057
Finding 503070 (2023-005)
Material Weakness 2023
Point of Freedom
OH
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.1 § 200.303
Finding 2023-005 Accuracy of Federal Reports POF's initial and current exposure a few months later to Single Audit compliance requirements have sharpened its focus on the need to purposefully identify and maintain corroborating evidence regarding its timely submission and acceptance by each of the ...
Finding 2023-005 Accuracy of Federal Reports POF's initial and current exposure a few months later to Single Audit compliance requirements have sharpened its focus on the need to purposefully identify and maintain corroborating evidence regarding its timely submission and acceptance by each of the respective funding sources. While POF believes that all these reporting requirements were timely met and accepted by all funding sources, It did not consistently maintain either the report itself, or the related documentation such as copies of the emails sent or the associated read-receipts as evidence of these reports. Effective July 1, POF routinely and consistently accumulated and organized these documents as well as ancillary evidence of their transmission to, receipt by, and acknowledgement of acceptance by the federal agency. POF will be more diligent in its transmissions to funders. POF noted that the 2022 Closeout Report was inexplicably re-submitted instead of the correct 2023 Closeout Report. This is unacceptable, and POF will add a second set of reviews by a second person to improve quality control in this area. As necessary, POF will seek professional education and advice in implementing policies, practices, and procedures in addition to those already described herein.
View Audit 325057
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