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Corrective Action Plans

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Finding 522394 (2023-004)
Significant Deficiency 2023
Rome Housing Authority
NY
HUD Housing Programs Reporting Significant Deficiency
he Executive Director has implemented procedures for the procurement of an auditor to ensure the Financia Data Schedule is filed within nine months after the conclusion of the fiscal year. Name of Responsible Person: Tami Lucia, Executive Director Implementation date: April 2024
he Executive Director has implemented procedures for the procurement of an auditor to ensure the Financia Data Schedule is filed within nine months after the conclusion of the fiscal year. Name of Responsible Person: Tami Lucia, Executive Director Implementation date: April 2024
View Audit 341664
Blue Ride Health Center, Inc.
VA
Reporting Internal Control / Segregation of Duties § 200.512 § 200.520
BRHC is in the process of hiring additional accounting staff to better ensure the month-end and year-end close processes are performed timely and will work with the audit firm to ensure that audit field work is scheduled with sufficient time to allow the audit report and data collection form to be f...
BRHC is in the process of hiring additional accounting staff to better ensure the month-end and year-end close processes are performed timely and will work with the audit firm to ensure that audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed in a timely manner in the future.
View Audit 341658
Finding 522375 (2023-001)
Material Weakness 2023
Blue Ride Health Center, Inc.
VA
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Management will maintain supporting schedules and prepare timely reconciliations to the general ledger on a monthly basis. Required adjustments will be communicated to the management of the accounting function and posted to the general ledger. Management will conduct a final review of the monthly ...
Management will maintain supporting schedules and prepare timely reconciliations to the general ledger on a monthly basis. Required adjustments will be communicated to the management of the accounting function and posted to the general ledger. Management will conduct a final review of the monthly financials prior to finalization, ensuring all requested correcting adjustments have been made and any unnatural balances have been investigated and corrected.
View Audit 341658
Finding 522350 (2023-001)
Significant Deficiency 2023
Rabble Mill
NE
Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.512
Rabble Mill has implemented an updated process for invoice approvals using a new bill pay software which includes an integrated internal approval feature. This feature ensures that all items and services purchased via invoice are approved by two individuals, one of whom is a Co-Executive Director, a...
Rabble Mill has implemented an updated process for invoice approvals using a new bill pay software which includes an integrated internal approval feature. This feature ensures that all items and services purchased via invoice are approved by two individuals, one of whom is a Co-Executive Director, and neither of whom is the purchaser, prior to payment. The new system addresses the breakdown in internal controls over allowable costs by facilitating clear and documented approval of purchases.
View Audit 341607
Resilience
IL
Reporting
Finding 2023-002 – Federal Award Findings and Questioned Costs Corrective action plan: We concur with this finding. As previously shared, Resilience has experienced full turnover in our finance team with both staff and consultants, which complicated and delayed the completion and submission of the S...
Finding 2023-002 – Federal Award Findings and Questioned Costs Corrective action plan: We concur with this finding. As previously shared, Resilience has experienced full turnover in our finance team with both staff and consultants, which complicated and delayed the completion and submission of the Single Audit reporting package to the required entities. We have taken steps to strengthen our finance team to ensure that the Single Audit reporting package is submitted to the FAC and the required information is submitted to the GATA portal within the required timeframe. Name of contact person and title: Donna Jacobson, Executive Director Anticipated date of completion: 6/30/2024
View Audit 341595
Finding 522274 (2023-004)
Material Weakness 2023
Children's Hospital of Chicago Medical Center and Affiliated Corporati
IL
Reporting Internal Control / Segregation of Duties § 200.502 § 200.510
Finding 2023-004- Lack of Effective Controls Over Preparation of Schedule of Expenditures of Federal Awards Grantor: U.S. Department of the Treasury Assisstance Listing#: 21.027 Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number...
Finding 2023-004- Lack of Effective Controls Over Preparation of Schedule of Expenditures of Federal Awards Grantor: U.S. Department of the Treasury Assisstance Listing#: 21.027 Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: Not Listed Management understands the importance of effective internal controls over the preparation of the Schedule of Expenditures of Federal Awards (SEFA). At the time of preparing the 2023 SEFA, $2 Million was improperly excluded causing the reported to be restated. Corrective Action Plan and Anticipated Completion Date: The total expenditures reported in error for the 2023 SEFA will be restated and the consolidated Financial and Compliance Report in Accordance with the Uniform Guidance will be re-sibmitted to the appropriate federal and state agencies. On a go forward basis, management's review will include a reconciliation of all grant expenses reported on the current SEFA to the grant awards listed on the State of Illinois Department of Public Health (IDPH) grant portal (EGrMS) to ensure all federal awards are reported.
View Audit 341545
Finding 522269 (2023-003)
Material Weakness 2023
Children's Hospital of Chicago Medical Center and Affiliated Corporati
IL
Questioned Costs Reporting Allowable Costs / Cost Principles
Finding 2023‐003 – Reporting Requirements Grantor: U.S. Department of Health and Human Services Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Title: COVID-19 Provider Relief Fund Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: ...
Finding 2023‐003 – Reporting Requirements Grantor: U.S. Department of Health and Human Services Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Title: COVID-19 Provider Relief Fund Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: Not Listed Management understands the importance of accurate reporting for the Provider Relief Fund reporting. At the time of Period 5 reporting, one entity included expenses that were previously reported in Period 2 reporting. Corrective Action Plan and Anticipated Completion Date: The total expenses reported in error for Period 5 will be revised in subsequent filings, if required by HRSA. With the correction of the error, total expenses to be used in subsequent filings still exceed payments received. On a going forward basis, Management’s review will include a reconciliation of expenses reported on the current Period submission to ensure it excludes expenses claimed in prior Period.
View Audit 341545 Questioned Costs: $1
Finding 522264 (2023-002)
Material Weakness 2023
Children's Hospital of Chicago Medical Center and Affiliated Corporati
IL
Reporting Allowable Costs / Cost Principles
Finding 2023‐002 – Reporting Requirements Grantor: U.S. Department of Health and Human Services Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Title: COVID-19 Provider Relief Fund Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: ...
Finding 2023‐002 – Reporting Requirements Grantor: U.S. Department of Health and Human Services Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Title: COVID-19 Provider Relief Fund Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: Not Listed Management understands the importance of accurate reporting for the Provider Relief Fund reporting. At the time of the second and third reporting submissions,the proper review and tie out of final net revenue was not completed for August 2021 net revenue. Corrective Action Plan and Anticipated Completion Date: The net revenue amounts reported in error for August 2021 will be revised from the reported estimated amounts in subsequent filings, if required by HRSA. With no lost revenue being claimed beyond what has already been reported to HRSA, management will also update methodology narrative to reference the last month with lost revenues was March 2021 and no additional revenue will be reported.
View Audit 341545
Finding 522257 (2023-002)
Significant Deficiency 2023
Institute for Training and Development, Inc.
MA
Reporting
2023-002-The audit and reporting package were not submitted by the due date September 30, 2024. As per the Code of Federal Regulations , Section 200.512-Report Submission, the audit must be completed and the data collection formant reporting package mus tbe submitted with in the earlier of 30 calend...
2023-002-The audit and reporting package were not submitted by the due date September 30, 2024. As per the Code of Federal Regulations , Section 200.512-Report Submission, the audit must be completed and the data collection formant reporting package mus tbe submitted with in the earlier of 30 calendar days after receipt of the auditors’report,or nine months after the end of the audit period. The due date for the submission was
View Audit 341531
Brookings County Housing and Redevelopment Commission
SD
Reporting § 200.512
CORRECTIVE ACTION PLAN (Unaudited) YEAR ENDED DECEMBER 31, 2023 Findings Related to Major Federal Award Program 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 th...
CORRECTIVE ACTION PLAN (Unaudited) YEAR ENDED DECEMBER 31, 2023 Findings Related to Major Federal Award Program 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 Correction 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 Complete Date: Ongoing analysis Very truly yours, BROOKINGS COUNTY HOUSING AND REDEVELOPMENT COMMISSION Rich Galbraith Executive Director
View Audit 341525
Finding 522249 (2023-001)
Material Weakness 2023
Detroit Police Athletic League, Inc.
MI
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
Finding: The Organization did not have adequate and effective controls over compliance in place as it relates to activities allowed or unallowed and allowable costs. We noted instances where payroll and non-payroll related expenditures did not have documentation of review. Corrective Response: Manag...
Finding: The Organization did not have adequate and effective controls over compliance in place as it relates to activities allowed or unallowed and allowable costs. We noted instances where payroll and non-payroll related expenditures did not have documentation of review. Corrective Response: Management represents that there was not sufficient documentation of controls. Operational and reporting improvements will be pursued to better document expenditure review on a go-forward basis.
View Audit 341505
Finding 522214 (2023-005)
Material Weakness 2023
City of Clinton
MN
Material Weakness Reporting Internal Control / Segregation of Duties
Recommendation: We recommend the City adopt procedures to ensure applicable reports are submitted timely and accurately. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to the Finding: The City will adopt procedures and work w...
Recommendation: We recommend the City adopt procedures to ensure applicable reports are submitted timely and accurately. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to the Finding: The City will adopt procedures and work with federal agencies to ensure accurate and timely reporting. Official Responsible for Corrective Action: Kristi Lillehaug, City Clerk/Treasurer. Planned Completion Date for Corrective Action Plan: December 31, 2024.
View Audit 341444
Finding 522199 (2023-003)
Material Weakness 2023
Municipality of Barceloneta
PR
Reporting
The municipal management, especially the Finance Department, is addressing this situation with the level of responsibility it requires. Therefore, I undertake to thoroughly evaluate all internal areas involved, as well as the performance of consulting and auditing firms, with the aim of implementing...
The municipal management, especially the Finance Department, is addressing this situation with the level of responsibility it requires. Therefore, I undertake to thoroughly evaluate all internal areas involved, as well as the performance of consulting and auditing firms, with the aim of implementing the necessary corrections and adjustments to prevent this situation from happening again in the future.
View Audit 341405
Finding 522198 (2023-004)
Material Weakness 2023
Municipality of Barceloneta
PR
HUD Housing Programs Reporting
We recommend of the municipality has issued clear and specific instructions to the director of this area, demanding that she and her team take immediate measures to ensure that these types of findings are not repeated in future fiscal periods or in the years to come.
We recommend of the municipality has issued clear and specific instructions to the director of this area, demanding that she and her team take immediate measures to ensure that these types of findings are not repeated in future fiscal periods or in the years to come.
View Audit 341405
Finding 522194 (2023-001)
Material Weakness 2023
Hannas House
CA
Reporting
The Organization’s Accounting Department, under the direction of the Chief Executive Officer, Connie Franks will ensure that federal grants received are clearly delineated on the trial balance through a clear description that the source of funds is from a federal source and that the related expendit...
The Organization’s Accounting Department, under the direction of the Chief Executive Officer, Connie Franks will ensure that federal grants received are clearly delineated on the trial balance through a clear description that the source of funds is from a federal source and that the related expenditures are clearly identified from other expenditures on the trial balance for properly preparation of SEFA. Completion of the referenced corrective action will be implemented by January 2025
View Audit 341401
Hannas House
CA
Allowable Costs / Cost Principles Eligibility Reporting § 200.508 § 200.509 § 200.512
The Organization’s Accounting Department, under the direction of the Chief Executive Officer, Connie Franks, will ensure that there’s proactive communication, dedicated resource allocation, and regular status checks on the deadline. He should ensure everyone involved understands the deadlines and re...
The Organization’s Accounting Department, under the direction of the Chief Executive Officer, Connie Franks, will ensure that there’s proactive communication, dedicated resource allocation, and regular status checks on the deadline. He should ensure everyone involved understands the deadlines and responsibilities to avoid any delays. Completion of the referenced corrective action will be implemented by January 2025.
View Audit 341401
Finding 522188 (2023-001)
Significant Deficiency 2023
Center for Life Solutions, INC
MO
Reporting § 200.512
The Organization changed auditing firms and plans have been set into place to file the data collection form timely going forward.
The Organization changed auditing firms and plans have been set into place to file the data collection form timely going forward.
View Audit 341395
Finding 522158 (2023-005)
Material Weakness 2023
Housing Authority of the County of Monroe
WI
Reporting § 200.512
Corrective Action Planned: The Authority will make sure their future audits are completed timely and Federal Audit submissions are completed on time.
Corrective Action Planned: The Authority will make sure their future audits are completed timely and Federal Audit submissions are completed on time.
View Audit 341370
Finding 522156 (2023-003)
Material Weakness 2023
Housing Authority of the County of Monroe
WI
HUD Housing Programs Reporting
Corrective Action Planned: The Authority will make sure their future audits are completed timely and Audited REAC submissions are completed on time.
Corrective Action Planned: The Authority will make sure their future audits are completed timely and Audited REAC submissions are completed on time.
View Audit 341370
Finding 522152 (2023-001)
Significant Deficiency 2023
Housing Authority of the County of Monroe
WI
Internal Control / Segregation of Duties Reporting
Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size.
Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size.
View Audit 341370
Finding 522103 (2023-005)
Material Weakness 2023
Kinston Community Health Center, Inc.
AL
Reporting
In Finding 2023-005, it was reported that the Organization did not comply with federal award requirements to submit an annual Federal Data Collection Form to the Federal Audit Clearinghouse, including audited financial statements, no later than nine months after the fiscal year ended November 30, 20...
In Finding 2023-005, it was reported that the Organization did not comply with federal award requirements to submit an annual Federal Data Collection Form to the Federal Audit Clearinghouse, including audited financial statements, no later than nine months after the fiscal year ended November 30, 2022. Management recognizes the importance of complying with federal grant requirement guidelines. In response to Finding 2023-005, Management concurs with the finding. In response to this a new audit firm was hired, and it is expected that data collection forms will be completed and submitted timely after the November 30, 2023 audit.
View Audit 341310
Finding 522100 (2023-004)
Material Weakness 2023
Kinston Community Health Center, Inc.
AL
Reporting
In Finding 2023-004, it was reported that the Uniform Data System report submitted to DHHS for the year ended December 31, 2023, and 2022, contained incorrect data for federal grants. Federal grants were overstated on Table 9D of the UDS report by approximately $1,590,784 and $1,747,674, respectivel...
In Finding 2023-004, it was reported that the Uniform Data System report submitted to DHHS for the year ended December 31, 2023, and 2022, contained incorrect data for federal grants. Federal grants were overstated on Table 9D of the UDS report by approximately $1,590,784 and $1,747,674, respectively. Management recognizes the importance of complying with federal reporting guidelines. In response to Finding 2023-004, efforts will be made to ensure that federal grants are correctly reported on the UDS report.
View Audit 341310
Finding 521708 (2023-003)
Material Weakness 2023
Beth Israel Lahey Health, Inc.
MA
Reporting Internal Control / Segregation of Duties
Management Response and Corrective Action Plan Finding 2023-003 – Reporting Program: Provider Relief Fund and American Rescue Plan Federal Agency: Health Resources and Services Administration Assistance Listing Number: 93.498 Responsible Individual: Katherine Bacher, VP of System Services Account...
Management Response and Corrective Action Plan Finding 2023-003 – Reporting Program: Provider Relief Fund and American Rescue Plan Federal Agency: Health Resources and Services Administration Assistance Listing Number: 93.498 Responsible Individual: Katherine Bacher, VP of System Services Accounting and Finance Contact Information: Katherine.bacher@bilh.org; 617-278-7059 Management agrees with the recommendation and moving forward, BILH will centralize the compilation of the SEFA, along with conducting periodic reconciliations of the schedule, the general ledger and supporting documentation. Management will also utilize its new accounting system to track all federal funding by requiring the appropriate worktags be utilized when recording such transactions, allowing for accurate reporting. Lastly, management will require at least two reviews of the SEFA. Corrective Action Plan: • Management will have training sessions with the Finance staff on the use of worktags when recording federal funding. • A new position has been created, Director of Technical Accounting, who will be responsible for compiling the SEFA and ensuring accuracy of the filing, with sign off by department managers who are submitting information • Director of Research Finance will review initial draft of SEFA for completeness and accuracy • VP of Revenue and Reimbursement will review the initial draft of SEFA for completeness and accuracy • VP of System Services Accounting and Finance will final review for completeness and accuracy Expected Completion Date: June 30, 2025 Status of Completion: In Process
View Audit 341213
Finding 521247 (2023-001)
Material Weakness 2023
The Island Water Association, Inc.
FL
Material Weakness Reporting Internal Control / Segregation of Duties
Management will continue to rely on the audit firm to draft the financial statements and the related notes to the financial statements, and will review, approve, and accept responsibility for the annual financial statements prior to their issuance. Management will continue to increase internal abili...
Management will continue to rely on the audit firm to draft the financial statements and the related notes to the financial statements, and will review, approve, and accept responsibility for the annual financial statements prior to their issuance. Management will continue to increase internal abilities and advancement in order to monimize reliance on audit firm for financial statements.
View Audit 341192
Centers for New Horizons, Inc.
IL
Reporting
The Organization has taken steps to address this problem by hiring additional staff in the accounting department. Additionally, the accounting and operations departments are now separate and distinct departments. This allows for the appropriate individuals to have more time to concentrate on Alterna...
The Organization has taken steps to address this problem by hiring additional staff in the accounting department. Additionally, the accounting and operations departments are now separate and distinct departments. This allows for the appropriate individuals to have more time to concentrate on Alternatives finances and improve the timing and accuracy of the monthly and year-end financial close. The Organization experienced substantial growth of programmatic activities which required the department to focus on ongoing maintenance and tracking. The department expects to be able to take the results of these changes and properly close out the June 30, 2024 year end.
View Audit 341185
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