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Corrective Action Plans

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Finding 517081 (2023-004)
Material Weakness 2023
Guam Department of Education
GU
Reporting School Nutrition Programs Eligibility
Finding No.: 2023-004 Federal Agency: U.S. Department of Agriculture AL Program: 10.555 Child Nutrition Cluster Federal Award No.: 7GU300GUB Area: Eligibility Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE agrees with the finding. GDOE did not published School Year 2022-2023 elig...
Finding No.: 2023-004 Federal Agency: U.S. Department of Agriculture AL Program: 10.555 Child Nutrition Cluster Federal Award No.: 7GU300GUB Area: Eligibility Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE agrees with the finding. GDOE did not published School Year 2022-2023 eligibility notifications for the community eligibility provision to the GDOE website by May 1, 2023 as required by the National School Lunch Act (NSLA). GDOE Child Nutrition Program (CNP) division is aware of the requirement and has publicly posted eligibility notifications to ensure compliance to NSLA. GDOE does not anticipate this will be an audit finding moving forward. Plan of action and completion date: The CNP Office has incorporated a calendar reminder within the CNP Office and updated the internal calendar of report due dates to facilitate the timely upload of the required information to the GDOE CNP website. Plan to monitor and responsible officials: The CNP State Administrator, Franklin Cruz, will ensure that CEP eligibility notifications are posted to the GDOE website by May 1 of every year to be in compliance with the reporting requirements of the NSLA.
View Audit 334970
Finding 517041 (2023-004)
Material Weakness 2023
Methodist Services
PA
Reporting Procurement, Suspension & Debarment Subrecipient Monitoring
Finding #2023-004 – Material Weakness – Reporting 93.558 Temporary Assistance for Needy Families – Out of School Time Program 93.600 Head Start Untimely Submission of Required Reports Condition The Organization is required to submit quarterly financial and performance reports. The total population ...
Finding #2023-004 – Material Weakness – Reporting 93.558 Temporary Assistance for Needy Families – Out of School Time Program 93.600 Head Start Untimely Submission of Required Reports Condition The Organization is required to submit quarterly financial and performance reports. The total population was eight reports and of those four were selected for testing. These financial and performance reports were not submitted to the granting agencies within the deadlines established by the terms and conditions of the federal awards. Recommendation We recommend that the Organization strengthen its internal controls to ensure that all required reports are submitted to granting agencies on time. Management should implement a centralized system to track reporting deadlines and designate responsible personnel to monitor and ensure compliance with these deadlines. Additionally, periodic reviews of the reporting process should be conducted to identify any potential issues and address them proactively. Management’s Corrective Action Plan The Organization agrees with this finding and has begun implementing corrective actions to ensure timely submission of required reports. The organization is in the process of developing a reporting schedule and assigning dedicated personnel to monitor deadlines. Contact Person: Cynthia Benton, Chief Financial Officer Anticipated Completion Date: June 30, 2024
View Audit 334930
Finding 516969 (2023-002)
Material Weakness 2023
Spirit of Soccer, Inc.
PA
Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management
Response - Management agrees with the recommendation and will continue to work at implementing the necessary components of the recommendation. New board members have come aboard and are working to implement changes. A finance committee has been established (independent of the CEO) and their role wil...
Response - Management agrees with the recommendation and will continue to work at implementing the necessary components of the recommendation. New board members have come aboard and are working to implement changes. A finance committee has been established (independent of the CEO) and their role will be to ensure the adoption and recommendations of the CAP to ensure transparency and accountability. A bookkeeper was added March 2021 as another tier of financial control, along with CEO handing over some financial duties to the financial advisor and bookkeeper. Regular meetings are held by bookkeeper, financial advisor, and finance committee member of the Board. Please note though, that the small size of our staff, precludes the total elimination of this weakness.
View Audit 334894
Finding 516940 (2023-005)
Material Weakness 2023
Oakland Livingston Human Service Agency
MI
Subrecipient Monitoring Material Weakness Reporting § 200.303
The Agency agrees with this finding. As part of the subaward review process, the Chief Financial Officer will ensure that first tier subawards are checked to see if FFATA reporting is needed based on the award amount. If FFATA reporting is required, the Chief Financial Officer will assign this tas...
The Agency agrees with this finding. As part of the subaward review process, the Chief Financial Officer will ensure that first tier subawards are checked to see if FFATA reporting is needed based on the award amount. If FFATA reporting is required, the Chief Financial Officer will assign this task to the Assistant Director for Financial Compliance to ensure that reporting is completed to the FFATA Reporting System FSRS.
View Audit 334839
Finding 516935 (2023-006)
Material Weakness 2023
Oakland Livingston Human Service Agency
MI
Questioned Costs Subrecipient Monitoring Material Weakness § 200.501 § 200.512 § 200.514
We agree with this finding. The Chief Financial Officer in collaboration with the Assistant Director for Finance and the Assistant Director for Financial Compliance will set a calendar at the end of the fiscal year to ensure timely closeout of the books that will allow ample time to engage and comp...
We agree with this finding. The Chief Financial Officer in collaboration with the Assistant Director for Finance and the Assistant Director for Financial Compliance will set a calendar at the end of the fiscal year to ensure timely closeout of the books that will allow ample time to engage and complete the audit prior to the deadline for the FAC filing.
View Audit 334839
Finding 516934 (2023-004)
Material Weakness 2023
Oakland Livingston Human Service Agency
MI
Subrecipient Monitoring Material Weakness Reporting § 200.303
The Agency agrees with this finding. As part of the subaward review process, the Chief Financial Officer will ensure that first tier subawards are checked to see if FFATA reporting is needed based on the award amount. If FFATA reporting is required, the Chief Financial Officer will assign this tas...
The Agency agrees with this finding. As part of the subaward review process, the Chief Financial Officer will ensure that first tier subawards are checked to see if FFATA reporting is needed based on the award amount. If FFATA reporting is required, the Chief Financial Officer will assign this task to the Assistant Director for Financial Compliance to ensure that reporting is completed to the FFATA Reporting System FSRS.
View Audit 334839
Finding 516920 (2023-001)
Material Weakness 2023
City of Tacoma
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Material Weakness
The City is fully committed to establishing and maintaining robust internal controls to ensure compliance with federal requirements, particularly in the administration of federal grant programs. Reporting: To meet Federal Funding and Transparency Act (FFATA) reporting requirements, the City will tak...
The City is fully committed to establishing and maintaining robust internal controls to ensure compliance with federal requirements, particularly in the administration of federal grant programs. Reporting: To meet Federal Funding and Transparency Act (FFATA) reporting requirements, the City will take the following actions: Update training material and implement annual training for all Accounting staff and City departments managing federal grants. Update and distribute monthly email to departments to clarify the required information for FFATA filing and require responses with supporting documentation for review. Periodically review federal reporting requirements for any updates and make adjustments as needed, utilizing resources such as the State Auditor’s Office (SAO) Newsletter, conferences, and trainings. Wage Rate Requirement: To meet Davis Bacon Act reporting requirements, the City will incorporate the verbiage from 29 CFR 5.5(a) in full into specifications, as applicable, which will be incorporated into the resulting contracts.
View Audit 334833
Finding 516898 (2023-003)
Significant Deficiency 2023
Comprehensive Community Solutions, INC
IL
Questioned Costs Reporting Significant Deficiency § 200.512
Finding Number: 2023-003 Finding Name: Data Collection Form Late Submission Finding Synopsis: The organization did not submit the December 31, 2023 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. Action Steps: The late submission was due to switching...
Finding Number: 2023-003 Finding Name: Data Collection Form Late Submission Finding Synopsis: The organization did not submit the December 31, 2023 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. Action Steps: The late submission was due to switching audit service providers. Systems and procedures are already in place to ensure timely completion of audit and submission of the audit package to the Federal Audit Clearinghouse. Management is now aware that when switching audit firms we will have to allocate more time for the new firm to get familiar with the agency. Contact Person(s): William Chatman, Executive Director/CEO, 815-963-6236 Claudia Seijas, Director of Finance, 815-963-6236 Anticipated Completion Date: Continues
View Audit 334793
Finding 516868 (2023-004)
Material Weakness 2023
Metropolitan Park District of the Toledo Area
OH
Reporting Allowable Costs / Cost Principles § 200.328
The position of Grants Coordinator has been created and filled to handle grants management functions which will ensure proper quarter end dates and expenditures appropriate for the period are reported. Under the new process, the Grant Coordinator collaborates with the Construction Financial Adminis...
The position of Grants Coordinator has been created and filled to handle grants management functions which will ensure proper quarter end dates and expenditures appropriate for the period are reported. Under the new process, the Grant Coordinator collaborates with the Construction Financial Administrator to complete forms which are then reviewed with the Director of Grants and CFO prior to submission.
View Audit 334765
Finding 516865 (2023-001)
Significant Deficiency 2023
Bancroft Global Development
DC
Subrecipient Monitoring Reporting
Views of Responsible Official and Corrective Action Plan: We concur with the finding that we did not file a FFATA subaward report at the required time. This oversight was in part because the awarding agency did not include the reporting requirement in the award documents. When we became aware of ove...
Views of Responsible Official and Corrective Action Plan: We concur with the finding that we did not file a FFATA subaward report at the required time. This oversight was in part because the awarding agency did not include the reporting requirement in the award documents. When we became aware of oversight, we were unable to comply by submitting the report to www.USASpending.gov because the awarding agency had not fulfilled its requirement under 2 CFR 170.200 to register the award. This State Department action is a necessary precondition to meeting our FFATA reporting requirement. Going forward, we will implement policies and procedures that ensure that (1) we file timely FFATA reports for applicable subawards or, in the case such a submission is again not possible, (2) document our requests to the awarding agency to register the award thereby enabling us to comply. Name and Title of Responsible Official: Greg Joachim, Executive Director Planned Completion Date: Immediately.
View Audit 334752
Holy Names University
CA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Given staff & contract staff turnover during the year, required financial aid reporting requirements were late, this will not be an issue moving forward as the University ceased participation in all federal financial aid programs and is expected to fully transition to a scholarship granting organi...
Given staff & contract staff turnover during the year, required financial aid reporting requirements were late, this will not be an issue moving forward as the University ceased participation in all federal financial aid programs and is expected to fully transition to a scholarship granting organization.
View Audit 334723
Finding 516749 (2023-002)
Significant Deficiency 2023
Pennington County
MN
Reporting
Name of Contact Person Responsible for Corrective Action: County Board and Jennifer Herzberg, County Auditor/Treasurer Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and re...
Name of Contact Person Responsible for Corrective Action: County Board and Jennifer Herzberg, County Auditor/Treasurer Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Comments: The County Auditor/Treasurer will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in our corrective action plan. Anticipated completion date: December 31, 2024
View Audit 334722
Finding 516660 (2023-004)
Significant Deficiency 2023
Shannon County, Missouri
MO
Reporting Internal Control / Segregation of Duties
The Treasurer is preparing and reporting COVID-19 funds and will work with the County Clerk to ensure correct reporting in the future. The expected implementation date will be in the next reporting cycle of April 2024.
The Treasurer is preparing and reporting COVID-19 funds and will work with the County Clerk to ensure correct reporting in the future. The expected implementation date will be in the next reporting cycle of April 2024.
View Audit 334643
Finding 516658 (2023-001)
Significant Deficiency 2023
Envision Community Services INC
IL
Reporting Internal Control / Segregation of Duties
We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of direc...
We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of directors review the monthly financial reports provided by the accountant so that all board members understand the financial position and results of activities of ECS on a regular and consistent basis. Finally, we will develop a transition plan with procedures requiring that whomever is responsible for the accounting and financial reporting function for ECS reconcile all financial accounts and close the financial records for the month prior to departure to ensure a smooth transition ECS’s accounting and financial reporting function to the next person responsible for its maintenance
View Audit 334636
Finding 516598 (2023-003)
Significant Deficiency 2023
Southwestern Wisconsin Community Action Program, Inc.
WI
Reporting
Auditor's Recommendation: We recommend Southwestern Wisconsin Community Action Program, Inc. and Subsidiaries implement additional controls over reporting including, but not limited to, training staff on the Head Start reporting deadlines, to be in compliance with reporting requirements and deadline...
Auditor's Recommendation: We recommend Southwestern Wisconsin Community Action Program, Inc. and Subsidiaries implement additional controls over reporting including, but not limited to, training staff on the Head Start reporting deadlines, to be in compliance with reporting requirements and deadlines. Corrective Action: SWCAP has discussed with their outsourced accounting firm who will be responsible for the filing. It was determined that management will submit the filing going forward and created calendar system with automated reminders to notify management and key team members of upcoming reporting deadlines to ensure they are completed and filed on time. Responsible for Corrective Action: Operations Manager and outsourced accounting firm Anticipated Completion Date: Completed as of December 2024.
View Audit 334558
Finding 516587 (2023-002)
Significant Deficiency 2023
Southwestern Wisconsin Community Action Program, Inc.
WI
Questioned Costs Reporting Significant Deficiency § 200.512
2023-002: Late Audit Submission Auditor's Recommendation: SWCAP should take steps to ensure that its financial records are available in a timely manner to allow the audit to begin sufficiently before the audit due date. SWCAP also should work with their auditing firm to agree upon information that w...
2023-002: Late Audit Submission Auditor's Recommendation: SWCAP should take steps to ensure that its financial records are available in a timely manner to allow the audit to begin sufficiently before the audit due date. SWCAP also should work with their auditing firm to agree upon information that will and will not be prepared by SWCAP so that a proper audit plan can be developed for timely completion. Corrective Action: SWCAP acknowledges the delay in completing the 2023 audit. The unforeseen staffing challenges by our auditing firm in conjunction with our internal turnover significantly impacted our timeline. SWCAP has identified and implemented changes with its personnel and hired an outsourced accounting firm. SWCAP has implemented proactive measures to streamline its audit preparation and submission processes to prevent similar delays in the future. These include enhancing internal review procedures, ensuring clear communication with auditors, and allocating sufficient resources for timely compliance with reporting requirements, federal regulations, and guidelines. Responsible for Corrective Action: Finance Team (Outsourced accounting firm, Operations Manager, Executive Director). Anticipated Completion Date: Completed as of December 2024.
View Audit 334558
Finding 516586 (2023-001)
Material Weakness 2023
Southwestern Wisconsin Community Action Program, Inc.
WI
Reporting Material Weakness
2023-001: Internal Control Over Financial Reporting Auditor's Recommendation: We recommend SWCAP implement procedures to ensure accounts are adjusted and that provided supplementary audit information is accurately prepared. Corrective Action: SWCAP experienced significant turnover in its accounting ...
2023-001: Internal Control Over Financial Reporting Auditor's Recommendation: We recommend SWCAP implement procedures to ensure accounts are adjusted and that provided supplementary audit information is accurately prepared. Corrective Action: SWCAP experienced significant turnover in its accounting and finance team during the year. Immediate action has been taken and as of December 2024, SWCAP has identified and implemented changes with its personnel, hired an outsourced accounting firm, and implemented additional internal controls to include secondary level of review. SWCAP will make any additional changes necessary to complete the closing process and provide accurate financial information. Responsible for Corrective Action: Finance Team (Outsourced accounting firm, Operations Manager, Executive Director). Anticipated Completion Date: Completed as of December 2024.
View Audit 334558
Finding 516513 (2023-001)
Significant Deficiency 2023
Calvary Apartments, Inc.
WI
Internal Control / Segregation of Duties Reporting
The Company does not have the resources and/or staff to prepare the financial statements and the related notes but will continue to oversee the auditor’s services and review and approve the financial statements and the related notes.
The Company does not have the resources and/or staff to prepare the financial statements and the related notes but will continue to oversee the auditor’s services and review and approve the financial statements and the related notes.
View Audit 334422
Finding 516511 (2023-001)
Significant Deficiency 2023
Calvary Development Apartment, Inc.
WI
Internal Control / Segregation of Duties Reporting
The Company does not have the resources and/or staff to prepare the financial statements and the related notes but will continue to oversee the auditor’s services and review and approve the financial statements and the related notes.
The Company does not have the resources and/or staff to prepare the financial statements and the related notes but will continue to oversee the auditor’s services and review and approve the financial statements and the related notes.
View Audit 334421
Finding 516473 (2023-010)
Material Weakness 2023
Academy of America
MI
Matching / Level of Effort / Earmarking Subrecipient Monitoring Material Weakness § 200.501 § 200.512 § 200.514
View of Responsible Officials and Corrective Action Plan – The Academies will develop a reliable system that will lead to the timely processing of the financial records by reviewing existing procedures to identify bottlenecks and areas of improvement. Feedback will be gathered from team members invo...
View of Responsible Officials and Corrective Action Plan – The Academies will develop a reliable system that will lead to the timely processing of the financial records by reviewing existing procedures to identify bottlenecks and areas of improvement. Feedback will be gathered from team members involved in the financial record keeping process so that standard procedures can be development and implemented. Furthermore, opportunities to automate processes and use software to assist with data entry, record reconciliation, and reporting can be used. This will significantly decrease manual workload and improve accuracy and timeliness.
View Audit 334382
Finding 516472 (2023-009)
Material Weakness 2023
Academy of America
MI
Questioned Costs Subrecipient Monitoring Material Weakness § 200.303
View of Responsible Officials and Corrective Action Plan – Management will monitor the review and approval procedures for reporting to ensure that reports are signed off to indicated and document that review and approval has been made.
View of Responsible Officials and Corrective Action Plan – Management will monitor the review and approval procedures for reporting to ensure that reports are signed off to indicated and document that review and approval has been made.
View Audit 334382
United Community Corporation
NJ
Questioned Costs Reporting
UCC to ensure timely filing of SF-SAC form for fiscal 2024
UCC to ensure timely filing of SF-SAC form for fiscal 2024
View Audit 334188
Finding 516327 (2023-004)
Significant Deficiency 2023
All Nations Health Center, Inc.
MT
Reporting Significant Deficiency § 200.512
The Center intends to identify appropriate resources and implement procedures necessary for timely submission of the Single Audit report in the future.
The Center intends to identify appropriate resources and implement procedures necessary for timely submission of the Single Audit report in the future.
View Audit 334164
Finding 516271 (2023-002)
Significant Deficiency 2023
Blackbelt Unincorporated Wastewater Program
AL
Reporting Internal Control / Segregation of Duties
The Program engaged a qualified CPA firm for the Single Audit as soon as possible and the report was submitted as soon as possible. Individual(s) Responsible Sherry Bradley Completion Date Plan has been implemented as soon as possible.
The Program engaged a qualified CPA firm for the Single Audit as soon as possible and the report was submitted as soon as possible. Individual(s) Responsible Sherry Bradley Completion Date Plan has been implemented as soon as possible.
View Audit 334090
Puerto Rico Integrated Transit Authority
PR
Reporting § 200.512
To address these issues, the newly appointed Director has implemented procedures to ensure the timely closing of accounting recrds, subsidiaries, and reconciliations, following procedures in place including ATI-0001-2025 (Accounting and Finance Operations), ATI -0002-2015 (Period End Procedures), an...
To address these issues, the newly appointed Director has implemented procedures to ensure the timely closing of accounting recrds, subsidiaries, and reconciliations, following procedures in place including ATI-0001-2025 (Accounting and Finance Operations), ATI -0002-2015 (Period End Procedures), and ATI-0005-2015 (accounts Payable). These efforts include establishing a structured closing schedule, standardizing record maintenance processes, and enhancing reconciliation protocols. Additional measures such as improving the tracking and archival of financial records have also been introduced. Furthermore, a team consisting of both internal staff and external consultants has been assigned to support these inititives and facilitate the timely completion of the Single Audit process.
View Audit 334058
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