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Corrective Action Plans

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Finding 402457 (2023-006)
Material Weakness 2023
City of Cambridge Massachusetts
MA
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303
The City will use the contract start date (7/1) as the Obligation date, and will submit the FFATA report accordingly.
The City will use the contract start date (7/1) as the Obligation date, and will submit the FFATA report accordingly.
View Audit 309973
Finding 402447 (2023-003)
Significant Deficiency 2023
City of Hazelwood, Missouri
MO
Subrecipient Monitoring Reporting Allowable Costs / Cost Principles
The Finance Director and the Assistant Finance Director both attended additional training regarding the preparation of the Schedule of Expenditures of Federal Awards. A complete internal control schedule separate from the Purchasing Policy will be written and in place by June 30, 2024.
The Finance Director and the Assistant Finance Director both attended additional training regarding the preparation of the Schedule of Expenditures of Federal Awards. A complete internal control schedule separate from the Purchasing Policy will be written and in place by June 30, 2024.
View Audit 309971
Center for Cultural & Technical Interchange Between East & West, INC
HI
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.332 § 200.403
Activities Allowed and Unallowed / Allowable Costs and Cost Principles Please reference Finding 2023-002 for new procedures implemented during fiscal 2024 to ensure that payroll costs are allocated properly. In reference to the non-payroll costs, the finding arose because the Center’s participant da...
Activities Allowed and Unallowed / Allowable Costs and Cost Principles Please reference Finding 2023-002 for new procedures implemented during fiscal 2024 to ensure that payroll costs are allocated properly. In reference to the non-payroll costs, the finding arose because the Center’s participant database did not store an audit trail of the on-line approvals once the award was processed. In the current fiscal year, the Center’s software consultant worked with our software provider to update our participant database to include an audit feature which provides the full approval history for awards that are completed. Reporting The FFATA report was filed in fiscal 2024. Procedures were modified to ensure that necessary information is requested from Center subaward recipients to assist in preparing the FFATA reports. Furthermore, the subaward agreement template was revised to make reference to the need for filing FFATA reports. Subrecipient Monitoring Management has revised procedures to ensure that the subaward recipients are notified of the federal assistance listing number. In addition, Finance staff have been reminded of the necessity to communicate the assistance number to our subaward recipients.
View Audit 309953
Exeter Health Resources, Inc.
NH
Reporting
Accuracy of Reporting - Federal Agency: U.S. Department of Health and Human Services; Award Name: COVID-19 Provider Relief Funds; Program Year: Provider Relief Reporting Period 4; ALN No.: 93.498; Criteria: Management was responsible for reporting accurate lost revenues and COVID-related expenditure...
Accuracy of Reporting - Federal Agency: U.S. Department of Health and Human Services; Award Name: COVID-19 Provider Relief Funds; Program Year: Provider Relief Reporting Period 4; ALN No.: 93.498; Criteria: Management was responsible for reporting accurate lost revenues and COVID-related expenditures based on the terms of the grant agreement. Condition: During compliance testing, it was identified that certain lost revenues included in the final report were not accurate based on the definitions of the grant agreement. Context: The lost revenues reported for the period were not accurate. Cause: The supporting documentation retained that calculated lost revenues was $38,198 inaccurate in the revenues reported for the fourth quarter of calendar year 2021 through the third quarter of calendar year 2022. Effect: As a result of the condition, the Corporation's required reporting for this grant was misstated. Recommendation: In the future, the Corporation should ensure it implements appropriate processes and controls to ensure a review is performed prior to submission to the awarding agency. View of Responsible Officials: Management acknowledges the finding and will develop dual independent sign off procedures on all future reportings to ensure completeness and accuracy of calculations utilized within the report. Internal documentation will be adjusted accordingly.
View Audit 309928
Semo Electric Cooperative
MO
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Noncompliance: Activities Allowed/Unallowed; Allowable Costs/Activities; Reporting A. Comments on Findings and Recommendations: We concur with the auditor’s findings and recommendations regarding reporting of project expenses and unidentified errors in project reconciliations completed by staff. ...
Noncompliance: Activities Allowed/Unallowed; Allowable Costs/Activities; Reporting A. Comments on Findings and Recommendations: We concur with the auditor’s findings and recommendations regarding reporting of project expenses and unidentified errors in project reconciliations completed by staff. B. Actions Taken or Planned: Management concurs. Large fiber installation project still in process at year-end. Subsequent reconciliations have been completed. Controls and other project processes have been improved to ensure more timely reconciliation of material charge-outs to the timing of the installation of material. Anticipated completion date: Completed Contact information for this finding: Amanda Burnett, Chief Financial Officer, 573-471-5821
View Audit 309920 Questioned Costs: $1
Finding 402388 (2023-001)
Material Weakness 2023
Semo Electric Cooperative
MO
Questioned Costs Subrecipient Monitoring Reporting
Material Weakness in Internal Control A. Comments on Findings and Recommendations: We concur with the auditor’s findings and recommendations regarding reporting of project expenses and unidentified errors in project reconciliations completed by staff. B. Actions Taken or Planned: Management...
Material Weakness in Internal Control A. Comments on Findings and Recommendations: We concur with the auditor’s findings and recommendations regarding reporting of project expenses and unidentified errors in project reconciliations completed by staff. B. Actions Taken or Planned: Management concurs. Large fiber installation project still in process at year-end. Subsequent reconciliations have been completed. Controls and other project processes have been improved to ensure more timely reconciliation of material charge-outs to the timing of the installation of material. Anticipated completion date: Completed Contact information for this finding: Amanda Burnett, Chief Financial Officer, 573-471-5821
View Audit 309920 Questioned Costs: $1
Finding 402387 (2023-001)
Significant Deficiency 2023
Hendersonville Housing Authority
NC
HUD Housing Programs Internal Control / Segregation of Duties Reporting
Corrective Action Plan: The Executive Director will advise the CPA of all purchases that exceed the capitalization threshold when they occur. Copies of the check(s) and invoice(s) will be scanned into the month they are paid (into the Laserfiche electronic storage system). The CPA will review the pa...
Corrective Action Plan: The Executive Director will advise the CPA of all purchases that exceed the capitalization threshold when they occur. Copies of the check(s) and invoice(s) will be scanned into the month they are paid (into the Laserfiche electronic storage system). The CPA will review the payments scanned monthly and also scan the disbursements for any that could have been missed. At the end of the fiscal year, the disbursements that meet the capitalization requirements of HAHC and RTS will be entered into the depreciation schedule. Person(s) responsible: Executive Director- Connie Stewart CPA- Barfield and Kinkead LLC Completion Date: Fiscal year ending September 30, 2024
View Audit 309918
Finding 402386 (2023-002)
Material Weakness 2023
The Water Works and Sewer Board of the Town of Sardis City, Alabama
AL
Reporting Internal Control / Segregation of Duties
Finding 2023-002 – Material Adjustments Description of Finding: The auditor found that The Entity relied on auditors to propose entries after audit procedures and had not recorded entries needed at the time of the audit. Statement of Concurrence or Nonconcurrence: Management concurs with this fi...
Finding 2023-002 – Material Adjustments Description of Finding: The auditor found that The Entity relied on auditors to propose entries after audit procedures and had not recorded entries needed at the time of the audit. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective Action: The Entity will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstated financial statements, and increase the accuracy of interim financial reports used by management.
View Audit 309917
Finding 402385 (2023-001)
Material Weakness 2023
The Water Works and Sewer Board of the Town of Sardis City, Alabama
AL
Internal Control / Segregation of Duties Reporting Subrecipient Monitoring
Finding 2023-001 – Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Mana...
Finding 2023-001 – Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective Action: Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring approvals for all transactions.
View Audit 309917
Finding 402340 (2023-003)
Significant Deficiency 2023
The Corporation for Manufacturing Excellence Dba Manex
CA
Cash Management Internal Control / Segregation of Duties Allowable Costs / Cost Principles
2023-003 Finding - Federal Award - Significant Deficiency - Reporting US Department ofCommerceAL#11.611 Context and Cause - The Organization was not made aware by grants, CMTC or prior auditors that the final upload package of the federal reports and requests for reimbursement should have internal c...
2023-003 Finding - Federal Award - Significant Deficiency - Reporting US Department ofCommerceAL#11.611 Context and Cause - The Organization was not made aware by grants, CMTC or prior auditors that the final upload package of the federal reports and requests for reimbursement should have internal control oversight procedures and did not exercise such oversight. Only one individual was responsible for preparing and filing these final documents after such details were reviewed individually throughout the month by other individuals responsible for that review. The payroll time sheet review process was consistently followed, however, and there is not a process for the final processed payroll rep01ts to be reviewed by a second individual.Recommendation: We recommend management implement procedures to ensure the Uniform Grant Guidance and the Compliance Supplement requirements for controls over Reporting, Allowable Costs, and Cash Management are designed and performed. The month­ end checklist currently being used is a good start, and this could be enhanced by adding sections for the above items, and having specific individuals' initial and date on the checklist when the procedures are completed. A fiscal policy and procedure manual would also be a good tool. Action Taken: Manex will update fiscal Policy to include oversight on reporting to funders
View Audit 309904
Homeless Assistance Leadership Organization, Inc.
WI
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.302
We agree with the finding and provide below the corrective action plan. Corrective action plan: We will provide additional training to staff responsible for tracking federal and state awards and utilize another member of management to review and approve the grant tracking spreadsheets routinely. Add...
We agree with the finding and provide below the corrective action plan. Corrective action plan: We will provide additional training to staff responsible for tracking federal and state awards and utilize another member of management to review and approve the grant tracking spreadsheets routinely. Additionally, reconciliations will be performed monthly between the grant spreadsheets and the financial reporting software.
View Audit 309901
Finding 402311 (2023-004)
Material Weakness 2023
Family Health Centers, Inc.
SC
Reporting
In Finding 2023-004, a finding reported that the Organization reported incorrect data on the Federal Financial Report submission. Management recognizes the importance of complying with federal reporting guidelines. In response to Finding 2023-004, procedures will be established to ensure that Feder...
In Finding 2023-004, a finding reported that the Organization reported incorrect data on the Federal Financial Report submission. Management recognizes the importance of complying with federal reporting guidelines. In response to Finding 2023-004, procedures will be established to ensure that Federal Financial Reports are reviewed by a person other than the preparer prior to submission to DHHS. These procedures will be implemented by the Chief Financial Officer by July 31, 2024.
View Audit 309899
Finding 401951 (2023-003)
Material Weakness 2023
Turning Point, Inc.
MI
Questioned Costs Reporting
Finding 2023-003 Condition A submission selected for testing did not agree to the underlying general ledger for the corresponding period. Multiple reports were not submitted within the contracts stated time frame Corrective Action Plan Corrective Action Planned: The finance staff are reconciling...
Finding 2023-003 Condition A submission selected for testing did not agree to the underlying general ledger for the corresponding period. Multiple reports were not submitted within the contracts stated time frame Corrective Action Plan Corrective Action Planned: The finance staff are reconciling the general ledger to the financial status reports or other grant billings each month. Name(s) of Contact Person(s) Responsible for Corrective Action: The Director of Accounting, Dawn Bonderczuk, and the Grant Accountant. Anticipated Completion Date: July 31, 2024.
View Audit 309873 Questioned Costs: $1
Finding 401946 (2023-002)
Material Weakness 2023
Turning Point, Inc.
MI
Allowable Costs / Cost Principles Cash Management Reporting
Finding 2023-002 Condition The Organization did not have timely approval of non-payroll expenditures to support preparation of reliable financial reports to grantors. Corrective Action Plan Corrective Action Planned: Improvements have already been made to this process in the current year rega...
Finding 2023-002 Condition The Organization did not have timely approval of non-payroll expenditures to support preparation of reliable financial reports to grantors. Corrective Action Plan Corrective Action Planned: Improvements have already been made to this process in the current year regarding the timely submission of supporting documentation and authorization and this will continue to be an area of focus in both operations and finance. Name(s) of Contact Person(s) Responsible for Corrective Action: The Director of Accounting, Dawn Bonderczuk, and the Account Payable Clerk or Accountant. Anticipated Completion Date: July 31, 2024.
View Audit 309873
Centro Comprensivo De Cáncer De La Universidad De Puerto Rico
PR
Reporting Internal Control / Segregation of Duties § 200.512
The Comprehensive Cancer Center (CCC) has implemented a Corrective Action Plan on November 2023 and has significantly improved the submission of the Single Audit Report FY 2023 and the data collection. The result of the implementation of the corrective action plan for FY 2023 allows the CCC to begin...
The Comprehensive Cancer Center (CCC) has implemented a Corrective Action Plan on November 2023 and has significantly improved the submission of the Single Audit Report FY 2023 and the data collection. The result of the implementation of the corrective action plan for FY 2023 allows the CCC to begin the financial statement and Single Audit of FY 2024 on time. We establish a procedure to ensure that the information required to be disclosed in the Single Audit is scheduled. Despite efforts to complete the Single Audit FY 2023 on March 31, 2024, CCCUPR Management and auditors agreed that they require two (2) additional months to complete the process. To ensure the timely completeness of the Financial Statement and Single audit of FY 2024 before March 31, 2025 we implement the following aggressive work plan:  Management closing and submission Final Trial Balance to Auditors August 8, 2024.  Completion and Delivery to Auditors PBC items October 31, 2024.  Distribution of Financial Statement and Single Audit Draft for review (management and Auditors) November 11, 2024  Final review of the Draft by the auditors – November 15, 2024.  Final Issuance of Financial Statement, Single Audit, and data collection November 30, 2024.
View Audit 309869
Finding 401913 (2023-002)
Material Weakness 2023
Midcoast Maine Community Action
ME
Reporting § 200.508 § 200.510
Responsible Person for Corrective Action: Lindsay Mitchell, Director of Fiscal & Facilities. Corrective Action to be Taken: All Fiscal team members will be attending various training courses around GAAP reporting guidelines. Training will be through the CPE website, also any other sources management...
Responsible Person for Corrective Action: Lindsay Mitchell, Director of Fiscal & Facilities. Corrective Action to be Taken: All Fiscal team members will be attending various training courses around GAAP reporting guidelines. Training will be through the CPE website, also any other sources management can engage in through WiPFLi or CAPLAW. Reports will all be submitted after a review and approval from the Director of Fiscal and Facilities. Policies and procedures will be updated with the assistance of a fiscal consultant to ensure that these policies and procedures are followed through. Back up will be required for every entry and entry and backup will be scanned to a permanent document folder so it can be referenced so if there are any changes made there will be an audit trail for follow up. These new policies and procedures will be initialed by the fiscal team for acknowledgement of changes, and it will be part of the performance evaluation process. The anticipated completion date for this corrective action is September 30, 2024.
View Audit 309834
Finding 401902 (2023-002)
Significant Deficiency 2023
New Endeavors by Women
DC
Reporting § 200.302
Views of Responsible Officials: As of 6/1/2024, NEW's accounting has been outsourced and a new accounting system will be utilized.
Views of Responsible Officials: As of 6/1/2024, NEW's accounting has been outsourced and a new accounting system will be utilized.
View Audit 309829
Finding 401873 (2023-001)
Significant Deficiency 2023
Rowan County Housing Authority
NC
HUD Housing Programs Eligibility Reporting
Corrective Action Plan For the Year Ended September 30, 2023 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Sara Potts, Executive Director Corrective Action: We concur. Management will rev...
Corrective Action Plan For the Year Ended September 30, 2023 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Sara Potts, Executive Director Corrective Action: We concur. Management will review the internal control procedures as they relate to eligiblity and will implement procedures to ensure all documents are obtained during intake. Proposed Completion Date: Immediately.
View Audit 309773
Finding 401869 (2023-001)
Material Weakness 2023
Columbiana County
OH
Reporting
In response to your finding 2023-001, the Commissioners will be contacting Clark Schaefer Hackett to help guide their office in the reporting process and corrective actions in order to resolve this issue before the next audit.
In response to your finding 2023-001, the Commissioners will be contacting Clark Schaefer Hackett to help guide their office in the reporting process and corrective actions in order to resolve this issue before the next audit.
View Audit 309765
Finding 401825 (2023-002)
Material Weakness 2023
Lifecare Medical Center
MN
Material Weakness Reporting Internal Control / Segregation of Duties § 200.33
Finding 2023-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: The Medical Center had a revenue calculation error of $192,326 on the HHS special report wit...
Finding 2023-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: The Medical Center had a revenue calculation error of $192,326 on the HHS special report with no impact to the actual lost revenues as the quarter with the error did not result in any lost revenue being reported (i.e., lost revenue claimed was accurate on the HHS special report but key line items were misstated). Responsible Individuals: Cathy Huss, CFO Corrective Action Plan: All tracking documents that have calculations will be reviewed by the CEO if the CFO compiles for accuracy and vice versa. The reviewer will sign off by email that they have reviewed and agree with the calculations. The calculation of lost revenues will be updated with our next reporting to HHS. Anticipated Completion Date: 6/30/2023
View Audit 309734
Finding 401815 (2023-004)
Material Weakness 2023
Tennessee Opportunity Programs, Inc.
TN
Reporting Cash Management Matching / Level of Effort / Earmarking
We concur. According to previous findings, daily expenditures have been recorded into the general ledger as they occur and reconciled in a timely manner monthly. Adjustments will be recorded into the general accounting system daily, after a review by the Executive Director on completion of entries b...
We concur. According to previous findings, daily expenditures have been recorded into the general ledger as they occur and reconciled in a timely manner monthly. Adjustments will be recorded into the general accounting system daily, after a review by the Executive Director on completion of entries by the Office Manager. In corrective action steps already in place from the previous year’s findings, adjustments have been recorded in the general accounting system and accounts have been reconciled in a timely manner.
View Audit 309722
Finding 401811 (2023-001)
Material Weakness 2023
Agency for Substance Abuse Prevention, Inc.
AL
Internal Control / Segregation of Duties Reporting Subrecipient Monitoring
Management of The Agency for Substance Abuse Prevention, Inc. hereby submits the following corrective action plan in response to the single audit findings for the fiscal year ending September 30, 2023: Finding 2023-001 – Segregation of Duties: Description of Finding: The auditor found that duties ...
Management of The Agency for Substance Abuse Prevention, Inc. hereby submits the following corrective action plan in response to the single audit findings for the fiscal year ending September 30, 2023: Finding 2023-001 – Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective Action: Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring approvals for all transactions.
View Audit 309721
Finding 401787 (2023-003)
Material Weakness 2023
Ayer Shirley Regional School District
MA
Material Weakness Reporting Internal Control / Segregation of Duties § 200.1
Condition: The District recorded a duplicate deposit of $133,868 in federal funds to the general ledger. Corrective Action Planned: The Central Office will ensure that the general ledger transactions are reconciled to the final financial reports before submission to DESE. Anticipated Completion Date...
Condition: The District recorded a duplicate deposit of $133,868 in federal funds to the general ledger. Corrective Action Planned: The Central Office will ensure that the general ledger transactions are reconciled to the final financial reports before submission to DESE. Anticipated Completion Date: June 30, 2025 Contact: William Plunkett, Director of Finance
View Audit 309695
Finding 401768 (2023-004)
Significant Deficiency 2023
Population Services International
DC
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles
Allegations of Fraud    Contact: Kim Schwartz Title: Senior Vice-President and Chief Financial Officer  Phone Number: 202 235 1879 Estimated Completion Date – ongoing   Corrective Action  PSI keeps managing fraud risk through combination of preventative, detective and monitoring controls, a...
Allegations of Fraud    Contact: Kim Schwartz Title: Senior Vice-President and Chief Financial Officer  Phone Number: 202 235 1879 Estimated Completion Date – ongoing   Corrective Action  PSI keeps managing fraud risk through combination of preventative, detective and monitoring controls, and reinforces PSI’s expectations regarding ethical behavior through training and communications. PSI will continue to proactively report and investigate allegations of fraud and to raise awareness of the actions to be taken when there is suspicion of fraud. PSI Global Internal Audit and Investigations team will continue to share lessons learned from the work performed. Given the challenging operating environments in which PSI implements its programs, there is an ongoing risk of fraud, which PSI actively monitors, investigates, and mitigates.
View Audit 309693
Finding 401766 (2023-001)
Significant Deficiency 2023
Population Services International
DC
Allowable Costs / Cost Principles Subrecipient Monitoring Period of Performance
Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles   Contact: Chris Holmes   Title: Controller  Phone Number: 202-235-1938  Estimated Completion Date – ongoing  Corrective Action  The results of the 2023 audit will be ...
Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles   Contact: Chris Holmes   Title: Controller  Phone Number: 202-235-1938  Estimated Completion Date – ongoing  Corrective Action  The results of the 2023 audit will be shared with appropriate staff and reiterated in training to ensure that adequate attention and guidance is provided on recording expenses within the correct accounting period. During 2023, PSI resumed delivering in person training to its global finance and program staff and will continue to offer training during 2024 to address such issues.
View Audit 309693
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