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Corrective Action Plans

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Finding 403251 (2023-001)
Material Weakness 2023
City of Inver Grove Heights
MN
Reporting
Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Planned in Response to Finding: The City’s process for monitoring the ongoing reporting requirements has been enhanced to require the Fire Department send a copy of the final submitted report to t...
Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Planned in Response to Finding: The City’s process for monitoring the ongoing reporting requirements has been enhanced to require the Fire Department send a copy of the final submitted report to the Finance Department. Previously, the Finance Department was receiving only a verbal confirmation from the Fire Department that the report had been submitted. Official Responsible for Ensuring CAP: Amy Hove, Finance Director, would be responsible for procedures. Planned Completion Date for CAP: Procedures will be implemented for all reports due in 2024 although the City would like to note that the 2023 semi-annual financial report and 2023 semi-annual performance report due January 31, 2024 were submitted on time and a copy of each report has been saved within the Finance Department files. Plan to Monitor Completion of CAP: Staff in the Finance Department will continue to follow this procedure to ensure reports are submitted completely and on time. Sincerely, Amy Hove Finance Director
View Audit 310418
Finding 403244 (2023-002)
Significant Deficiency 2023
Horizons Unlimited, Inc.
WI
Reporting Internal Control / Segregation of Duties
#2023-002 – Financial Reporting - The Organization is aware that its staff does not have a process to prepare financial statements, related notes and schedule of expenditures of federal awards in accordance with GAAP. The Organization will continue to make this decision on a cost/benefit basis and h...
#2023-002 – Financial Reporting - The Organization is aware that its staff does not have a process to prepare financial statements, related notes and schedule of expenditures of federal awards in accordance with GAAP. The Organization will continue to make this decision on a cost/benefit basis and have auditors assist in preparing the financial statements, related notes and schedule of expenditure of federal awards. Management does review the financial statements and compares to the Organization’s financial records for completeness and accuracy and accepts responsibility for those financial statements. Responsible Official: Jenna Van Den Wildenberg, Executive Director Anticipated Completion Date: This finding will not completely resolve itself given the cost/benefit basis the Organization continues to make.
View Audit 310399
Finding 403239 (2023-004)
Significant Deficiency 2023
Chief Dull Knife College
MT
Reporting Matching / Level of Effort / Earmarking
Reporting Requirements: Chief Dull Knife College will continue to review reporting requirements for all grants received. HEERF reports were posted to the College’s website, but the third quarter 2023 report was posted in the Financial Section rather than the IHE’s activities section. This procedur...
Reporting Requirements: Chief Dull Knife College will continue to review reporting requirements for all grants received. HEERF reports were posted to the College’s website, but the third quarter 2023 report was posted in the Financial Section rather than the IHE’s activities section. This procedure is being corrected and will be reviewed for all grants.
View Audit 310397
Finding 403224 (2023-002)
Material Weakness 2023
Thlopthlocco Tribal Town Governmental Services Department
OK
Subrecipient Monitoring Material Weakness Reporting
Finding 2023-002 – Program Reporting Requirements – Internal Control Over Compliance – Material Weakness Federal Program Information: Funding Agency: Department of Treasury Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award year and Number(s): 2021 ...
Finding 2023-002 – Program Reporting Requirements – Internal Control Over Compliance – Material Weakness Federal Program Information: Funding Agency: Department of Treasury Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award year and Number(s): 2021 and SLFRP2505 and SLFRP4740 Pass-through entity: Not applicable Type of Finding: Material Weakness in internal control over compliance (reporting) Name of the contact person responsible for corrective action: Sam Rowe, Accounting Manager Phone number of the contact person responsible for corrective action: (405) 395-5000 Anticipated completion date for corrective action: July 15, 2024 Action to be taken in response to the finding: The Department will review the reporting deadlines outlined in all award documents/contracts and setup automated reminders and sign-offs to document the completion and submission of the reports. Management view of the finding: There is no disagreement with the audit finding.
View Audit 310388
Finding 403223 (2023-001)
Material Weakness 2023
Thlopthlocco Tribal Town Governmental Services Department
OK
Reporting
Finding 2023-001 – Program Reporting Requirements – Internal Control Over Compliance – Material Weakness Federal Program Information: Funding Agency: Economic Development Administration Title: Economic Adjustment Assistance Assistance Listing Number: 11.307 Award year and number: 2020 and 08-79...
Finding 2023-001 – Program Reporting Requirements – Internal Control Over Compliance – Material Weakness Federal Program Information: Funding Agency: Economic Development Administration Title: Economic Adjustment Assistance Assistance Listing Number: 11.307 Award year and number: 2020 and 08-79-05447 Pass-through entity: Not applicable Type of Finding: Material Weakness in internal control over compliance (reporting) Name of the contact person responsible for corrective action: Sam Rowe, Accounting Manager Phone number of the contact person responsible for corrective action: (405) 395-5000 Anticipated completion date for corrective action: July 15, 2024 Action to be taken in response to the finding: The Department will review the reporting deadlines outlined in all award documents/contracts and setup automated reminders and sign-offs to document the completion and submission of the reports. Management view of the finding: There is no disagreement with the audit finding.
View Audit 310388
Finding 403213 (2023-001)
Material Weakness 2023
County of Monterey
CA
Reporting Internal Control / Segregation of Duties
Review and Update Internal Controls: We conducted a comprehensive review of our current internal controls related to WIOA grants. This review included identifying any gaps or areas for improvement and implementing necessary updates to strengthen controls. Provide Additional Training: Recognizing the...
Review and Update Internal Controls: We conducted a comprehensive review of our current internal controls related to WIOA grants. This review included identifying any gaps or areas for improvement and implementing necessary updates to strengthen controls. Provide Additional Training: Recognizing the critical nature of compliance with reporting requirements, we had a training session for our staff regarding WIOA. This session will focus on enhancing their understanding of reporting guidelines and requirements, as well as emphasizing the importance of timely and accurate reporting. Enhance Supervision and Review Processes: We have reinforced our review processes to ensure that all reports are thoroughly reviewed before submission. This includes the implementation of a procedure to verify the accuracy and completeness of reports prior to filing.
View Audit 310379
Gulf Coast Community Services Association
TX
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
ASSISTANCE LISTING 93.569 – COMMUNITY SERVICES BLOCK GRANT FEDERAL GRANT AWARD NUMBERS: 2101TXCOSR AND 2201TXCOSR PASS-THROUGH ENTITY IDENTIFYING NUMBERS: 61220003647 AND 61230003800 FINDING NO. 2023-002: ALLEGED USE OF FEDERAL FUNDS IN FRAUDULENT MANNER Planned Corrective Action Plan: The Organizat...
ASSISTANCE LISTING 93.569 – COMMUNITY SERVICES BLOCK GRANT FEDERAL GRANT AWARD NUMBERS: 2101TXCOSR AND 2201TXCOSR PASS-THROUGH ENTITY IDENTIFYING NUMBERS: 61220003647 AND 61230003800 FINDING NO. 2023-002: ALLEGED USE OF FEDERAL FUNDS IN FRAUDULENT MANNER Planned Corrective Action Plan: The Organization is committed to combatting fraud by creating an organizational culture and structure conducive to focusing on control activities, fraud-awareness initiatives, reporting mechanisms and employee integrity activities including:Revise programmatic and departmental approval authority-related guidelines designed to counter the previously encountered fraud schemes. • Maximize the functionality of the existing client software systems (e.g., NewGen and Fastrack) to minimize the dependency on external documents. • Use multiple methods to reinforce key antifraud messages through education and training on an ongoing basis to increase managers’ and employees’ awareness of potential fraud schemes. • Provide a hotline and other options for potential reporters of fraud to communicate and ensure that the Organization’s stakeholders (e.g., employees, vendors, program beneficiaries, and the public) are aware of the Organization’s access points to report potential fraud. • Implement mandatory virtual conflict of interest trainings. • Develop a board-approved policy regarding the Organization’s employees receiving services. • Revise the Conflict-of-Interest Policy in the Employee Handbook to serve as a coaching guide that clearly conveys that anyone in the Organization may develop a conflict of interest, whether they are entry-level or a member of the leadership team. Anticipated Implementation Date: December 31, 2024 Contact Person Responsible for Corrective Action: Dr. Jonita Reynolds, Chief Executive Officer
View Audit 310350 Questioned Costs: $1
Finding 403176 (2023-002)
Significant Deficiency 2023
Public Health - Madison and Dane County
WI
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303
City of Madison Fire Department will coordinate with the City of Madison, Internal Audit and Grants function of the Finance Department, for an independent person to review the reports before submission to ensure the loss revenue calculation and amounts reported are accurate. This additional internal...
City of Madison Fire Department will coordinate with the City of Madison, Internal Audit and Grants function of the Finance Department, for an independent person to review the reports before submission to ensure the loss revenue calculation and amounts reported are accurate. This additional internal control procedure will ensure there are proper review and approval processes over completeness and accuracy of reports before submissions to federal agencies.
View Audit 310331
Finding 403175 (2023-003)
Significant Deficiency 2023
Public Health - Madison and Dane County
WI
Subrecipient Monitoring Reporting
On the 1st Quarter 2024 Quarterly Project and Expenditure (P&E) Report, the Grant Supervisor reported all expenditures related to the Revenue Recovery Replacement Category and submitted the report through the Treasury Portal. This correction was made prior to the auditor’s finding for 2023. Going fo...
On the 1st Quarter 2024 Quarterly Project and Expenditure (P&E) Report, the Grant Supervisor reported all expenditures related to the Revenue Recovery Replacement Category and submitted the report through the Treasury Portal. This correction was made prior to the auditor’s finding for 2023. Going forward, expenditures related to Revenue Recovery Replacement will be reported under Category 6 per the “Compliance and Reporting Guidance, State and Local Fiscal Recovery Fund”, dated March 28, 2024.
View Audit 310331
The Housing Authority of Lafourche Parish
LA
HUD Housing Programs Material Weakness Reporting
The Authority will complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Erial Branch, Executive Director, has assumed the responsibility of assuring completion and submission of the Authority’s Unaudited Financial Data Schedule to REAC within t...
The Authority will complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Erial Branch, Executive Director, has assumed the responsibility of assuring completion and submission of the Authority’s Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end, and expects this instance of noncompliance to be resolved by November 30, 2024.
View Audit 310302
Finding 403153 (2023-001)
Material Weakness 2023
Morris County Usd 417
KS
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Reporting
We agree with the recommendations and will separate duties and obtain training to the extent possible with our available resources. Ther superintendent and board will continue to monitor duties performed by the administrative personnel and contract for professional assistance as necessary.
We agree with the recommendations and will separate duties and obtain training to the extent possible with our available resources. Ther superintendent and board will continue to monitor duties performed by the administrative personnel and contract for professional assistance as necessary.
View Audit 310279
Finding 403098 (2023-001)
Significant Deficiency 2023
Casa Grande Union High School District No. 82
AZ
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
Program Name/Assistance Listing Title: COVID‐19 Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Contact Person: Christina Ogle, Federal & State Programs Director Anticipated Completion Date: May 30, 2025 Planned Corrective Action: A Use of Funds by Category reporting documen...
Program Name/Assistance Listing Title: COVID‐19 Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Contact Person: Christina Ogle, Federal & State Programs Director Anticipated Completion Date: May 30, 2025 Planned Corrective Action: A Use of Funds by Category reporting document has been developed to support Part 1 of the LEA Uses of ESSER funds reporting requirements. Additionally, maintaining an ESSER Reporting documentation spreadsheet. The ESSER reporting spreadsheet includes PO#’s and JE’s with expenditures that are in alignment with the ESSER Use of Funds reporting. These documents and spreadsheets are compiled by utilizing: - Transaction Detail Reports – Visions - Purchase Order Pay History Report – Visions - Payroll Distribution Reports – Visions - ESSER Budget – Grants Management Enterprise These documents/spreadsheets are also shared with the Federal & State Programs Coordinator and will be uploaded into GME related documents for continuity regardless of staffing changes.
View Audit 310236
El Proyecto Del Barrio, Inc.
CA
Reporting Subrecipient Monitoring
A) El Proyecto will implement additional monitoring measures to ensure that preparation and the submission of grant expenditure reports by grant staff are submitted in a timely manner. Person Responsible: Yulin Lin Position of Responsible Party: Controller Completion Date: September 30, 2024 B) El P...
A) El Proyecto will implement additional monitoring measures to ensure that preparation and the submission of grant expenditure reports by grant staff are submitted in a timely manner. Person Responsible: Yulin Lin Position of Responsible Party: Controller Completion Date: September 30, 2024 B) El Proyecto will implement monitoring measures to ensure that only authorized personnel can review and submit reports. This also includes signing off on all needed contracts. Person Responsible: Yulin Lin Position of Responsible Party: Controller Completion Date: September 30, 2024
View Audit 310230
El Proyecto Del Barrio, Inc.
CA
Subrecipient Monitoring Reporting
Ricardo Ornelas, Chief Financial Officer, reviewed the processes for preparation of the SEFA and incorporated additional procedures to ensure errors are identified and corrected prior to submission, including multiple levels of review for the prepared SEFA to ensure the information reported in the S...
Ricardo Ornelas, Chief Financial Officer, reviewed the processes for preparation of the SEFA and incorporated additional procedures to ensure errors are identified and corrected prior to submission, including multiple levels of review for the prepared SEFA to ensure the information reported in the SEFA agrees to the contract, amendment(s), payment confirmation, and underlying accounting records. In addition, management will adopt the recommendations above.
View Audit 310230
El Proyecto Del Barrio, Inc.
CA
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
El Proyecto will continue to implement the following measures to ensure compliance with the sliding fee discount program, and consistently assess patient income and family size. El Proyecto will continue to provide ongoing training to clinic staff who evaluate the sliding fee application at its clin...
El Proyecto will continue to implement the following measures to ensure compliance with the sliding fee discount program, and consistently assess patient income and family size. El Proyecto will continue to provide ongoing training to clinic staff who evaluate the sliding fee application at its clinic locations. The training will consist of reviewing sliding fee program policies and procedures along with all applicable patient forms, sliding fee scale, and patient eligibility. Person Responsible: Leticia Vasquez Position of Responsible Party: Billing Manager Completion Date: September 30, 2024
View Audit 310230 Questioned Costs: $1
Finding 403076 (2023-002)
Significant Deficiency 2023
Lone Pine Economic Development Corporation and Trust
CA
Reporting § 200.512
Comments: Management agrees with the finding. Actions: Management will implement policies and procedures to ensure the financial statement audit is submitted to the Federal Audit Clearinghouse within the required timeframe.
Comments: Management agrees with the finding. Actions: Management will implement policies and procedures to ensure the financial statement audit is submitted to the Federal Audit Clearinghouse within the required timeframe.
View Audit 310223
Finding 403073 (2023-001)
Significant Deficiency 2023
Lone Pine Economic Development Corporation and Trust
CA
Reporting Internal Control / Segregation of Duties
Comments: Management agrees with the finding. Actions: Management will make the required monthly transfer to the replacement reserve cash account. Management will transfer $$69,604 to the replacement reserve cash account.
Comments: Management agrees with the finding. Actions: Management will make the required monthly transfer to the replacement reserve cash account. Management will transfer $$69,604 to the replacement reserve cash account.
View Audit 310223
Finding 403064 (2023-006)
Significant Deficiency 2023
Resilience: Advocates for Ending Violence
MI
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties
Finding 2023-006: Crime Victim Assistance Documented Review and Approval Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20232575-00, E20233017-00, E20233431-00 Award Year End: Septemb...
Finding 2023-006: Crime Victim Assistance Documented Review and Approval Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20232575-00, E20233017-00, E20233431-00 Award Year End: September 30, 2023 Recommendation: The Organization should establish procedures to require the documented review and approval of all indirect cost calculations, cash management requests for funds, and reports by an individual with adequate skills, knowledge, and experience prior to submission. Action Taken: The Organization will establish the necessary policies and procedures to require the documented review and approval of all indirect calculations, cash management requests for funds and performance reports on a monthly basis prior to submission with documented approval. Responsible Person and Anticipated Completion Date: The Executive Director will oversee the implementation of this plan by September 30, 2024.
View Audit 310209
Finding 403038 (2023-001)
Significant Deficiency 2023
United Planning Organization
DC
Reporting Significant Deficiency Internal Control / Segregation of Duties
Management acknowledges the recommendations associated with this finding and will ensure that—going forward—all reconciliations will be completed timely.
Management acknowledges the recommendations associated with this finding and will ensure that—going forward—all reconciliations will be completed timely.
View Audit 310186
Finding 403031 (2023-004)
Significant Deficiency 2023
Riverside Healthcare Association, Inc.
VA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Corrective Action: Additional training for Registrar staff is in progress to include a full review of processes and controls related to monthly Student Information System – Clearinghouse – NLSDS reconciliation. This review includes a review of how program start dates (semester and session) vs. cours...
Corrective Action: Additional training for Registrar staff is in progress to include a full review of processes and controls related to monthly Student Information System – Clearinghouse – NLSDS reconciliation. This review includes a review of how program start dates (semester and session) vs. course starts affect reporting, as well as how multiple student status changes to registration affect reporting. The College’s third-party servicer, National Student Clearinghouse, is assisting in this training to include the update of policies, processes, and controls, as well as the maintenance of evidentiary documentation. Contact Person: Lori Arnder, Registrar & Enrollment Manager Anticipated Completion Date: July 31, 2024
View Audit 310169
Finding 403030 (2023-003)
Significant Deficiency 2023
Riverside Healthcare Association, Inc.
VA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Corrective Action: A monthly reconciliation process has been put into place to include control reporting of all status changes to ensure accuracy and timeliness of student status changes from the college’s student information system to National Student Clearinghouse to NSLDS. Contact Person: Lori Ar...
Corrective Action: A monthly reconciliation process has been put into place to include control reporting of all status changes to ensure accuracy and timeliness of student status changes from the college’s student information system to National Student Clearinghouse to NSLDS. Contact Person: Lori Arnder, Registrar & Enrollment Manager Anticipated Completion Date: July 1, 2024
View Audit 310169
Finding 403021 (2023-001)
Material Weakness 2023
Word of Life Fellowship, Inc. and Subsidiary
NY
Internal Control / Segregation of Duties Student Financial Aid Material Weakness
Inaccurate and Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: In response to the identified discrepancies, we have developed a comprehensive action plan aimed at enhancing our procedures and mitigating the risk of similar issues in the future. 1. Review of Title IV Fund Retur...
Inaccurate and Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: In response to the identified discrepancies, we have developed a comprehensive action plan aimed at enhancing our procedures and mitigating the risk of similar issues in the future. 1. Review of Title IV Fund Return Processes: • Conducted a thorough review of our current Title IV fund return processes to identify the underlying causes of the discrepancies. • Assessed current procedures, documentation, and staff training protocols to pinpoint areas needing improvement. 2. Implementation of Bi-Weekly Enrollment Status Reviews: • Establish a process to review student enrollment status every two weeks to identify students who have withdrawn or stopped attending. • Designate specific team members responsible for conducting these bi-weekly reviews. • Provide comprehensive training for designated staff on the importance and procedures of Return to Title IV (R2T4) calculations. 3. Standardized Communication Process: • Develop a standardized process for promptly communicating student withdrawals to the third-party servicer after each bi-weekly review. • Ensure clear guidelines and timelines for communication to prevent delays. 4. Monitoring and Documentation: • The Financial Aid Office will document all actions taken under this corrective action plan. • Maintain detailed records of bi-weekly reviews, communications with the third-party servicer, and subsequent R2T4 calculations. 5. Compliance and Success: • By implementing this corrective action plan, the Financial Aid Office will ensure timely and accurate R2T4 calculations. • Maintain compliance with federal regulations and prevent delays through regular reviews, proper documentation, and prompt communication. Person Responsible for Corrective Action Plan: Alex Hackett, Director of Financial Aid Anticipated Date of Completion: 7/31/2024
View Audit 310166
Finding 402900 (2023-001)
Significant Deficiency 2023
Mid-East Regional Housing Authority
NC
HUD Housing Programs Eligibility Reporting
Mid-East Regional Housing Authority Corrective Action Plan for the year ended September 30, 2023 Section II - Financial Statement Findings - None Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Lynn Alligood Executive Director Corrective Action: ...
Mid-East Regional Housing Authority Corrective Action Plan for the year ended September 30, 2023 Section II - Financial Statement Findings - None Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Lynn Alligood Executive Director Corrective Action: We will implement proper internal control procedures for the Housing Choice Voucher program eligibility requirements. Proposed Completion Date: Immediately
View Audit 310158
Finding 402891 (2023-002)
Significant Deficiency 2023
Young Men's Christian Association of Middle Tennessee
TN
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding 2023-002 – Significant Deficiency in Internal Controls over Reports Submitted to Grantors – Child Care and Development Block Grant – 93.575 Recommendation: YMCA management should strengthen its controls related to the review and approval of information on grant reporting ensuring that proper...
Finding 2023-002 – Significant Deficiency in Internal Controls over Reports Submitted to Grantors – Child Care and Development Block Grant – 93.575 Recommendation: YMCA management should strengthen its controls related to the review and approval of information on grant reporting ensuring that proper evidence is maintained of the control over compliance with financial reporting requirements. Corrective Action: Management will ensure that reviews of documents submitted to grantors will be reviewed and documented such that evidence of such reviews will be retained. Person Responsible for Corrective Action: Chief Financial Officer Anticipated Completion Date for Corrective Action: The Corrective Action will be immediately implemented in response to the auditor’s recommendation. If there are questions regarding this corrective action plan, please call Marcy Towns, Chief Financial Officer, at (615) 259-9622.
View Audit 310136
City of Hanford
CA
Reporting
The City immediately changed procedure on submission of required reports due to missing the deadline referenced by one day. A second authorized submitter was added into the US Treasury reporting system so there is an additional person to review and timely submit required reports.
The City immediately changed procedure on submission of required reports due to missing the deadline referenced by one day. A second authorized submitter was added into the US Treasury reporting system so there is an additional person to review and timely submit required reports.
View Audit 310095
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