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Corrective Action Plans

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Grant Village
IL
Reporting Matching / Level of Effort / Earmarking
The Corporation has implemented procedures to ensure timely completion and submission of the annual reporting package. The prior year reporting package will be submitted in 2023.
The Corporation has implemented procedures to ensure timely completion and submission of the annual reporting package. The prior year reporting package will be submitted in 2023.
View Audit 308499
Finding 400483 (2023-002)
Material Weakness 2023
Rosa Clark Medical Center Association, Inc.
SC
Reporting
In Finding 2023-002, 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 December 31, 20...
In Finding 2023-002, 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 December 31, 2022. Management recognizes the importance of complying with federal grant requirement guidelines. In response to Finding 2023-002, Management concurs with the finding. However, the late filing status was the result of staff turnover at the previously engaged audit firm and was completely outside the control of the health center.In response to this and the retirement of the previous service provider, a new audit firm has been hired and the 2023 audit and data collection form will be completed and submitted timely.
View Audit 308483
Hazel Crest School District 152.5
IL
Questioned Costs Reporting Procurement, Suspension & Debarment § 200.302
Condition: The District overstated their claim by $302. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Justin Whitten, Business Manager. Managemen...
Condition: The District overstated their claim by $302. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to ensure that grant budgets are periodically reviewed and amended as necessary.
View Audit 308482 Questioned Costs: $1
Hazel Crest School District 152.5
IL
Reporting Subrecipient Monitoring
Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. Plan: Management will review its policies and procedures regarding timely grant expenditure report submissions with staff. Furthermore, staff will be properly trained for...
Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. Plan: Management will review its policies and procedures regarding timely grant expenditure report submissions with staff. Furthermore, staff will be properly trained for adhering to grant compliance reporting deadlines. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to verify that grant compliance reporting deadlines are met moving forward.
View Audit 308482
Hazel Crest School District 152.5
IL
Reporting Subrecipient Monitoring
Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures regarding timely grant expenditure report submissions with staff. Furthermore, staff will be properly trained for ...
Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures regarding timely grant expenditure report submissions with staff. Furthermore, staff will be properly trained for adhering to grant compliance reporting deadlines. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to verify that grant compliance reporting deadlines are met moving forward.
View Audit 308482
South Florida Water Management District
FL
Procurement, Suspension & Debarment Eligibility Reporting
Identifying Number: CF 2023 – 001 Finding: Reporting Corrective Action Taken: The corrective action taken to resolve the reporting finding was an enhancement to the grant monitoring and reporting procedures by adding a scheduled review of the reporting requirements. Contact Name(s): Candida Heater...
Identifying Number: CF 2023 – 001 Finding: Reporting Corrective Action Taken: The corrective action taken to resolve the reporting finding was an enhancement to the grant monitoring and reporting procedures by adding a scheduled review of the reporting requirements. Contact Name(s): Candida Heater, Administrative Services Division Director; Michelle Quigley, Finance Bureau Chief; Julie Maytok, Budget Bureau Chief Corrective Action Completion Date: 04/17/2024
View Audit 308467
Finding 400445 (2023-002)
Significant Deficiency 2023
South Florida Water Management District
FL
Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility
Identifying Number: IC 2023 – 002 Finding: Reporting Corrective Action Taken: The corrective action taken to resolve the reporting finding was submittal of the quarterly report to the Florida Department of Environmental Protection. Contact Name(s): Candida Heater, Administrative Services Division...
Identifying Number: IC 2023 – 002 Finding: Reporting Corrective Action Taken: The corrective action taken to resolve the reporting finding was submittal of the quarterly report to the Florida Department of Environmental Protection. Contact Name(s): Candida Heater, Administrative Services Division Director; Michelle Quigley, Finance Bureau Chief; Julie Maytok, Budget Bureau Chief Corrective Action Completion Date: 04/17/2024
View Audit 308467
Finding 400405 (2023-001)
Significant Deficiency 2023
West Side Career and Technology Center
PA
School Nutrition Programs Reporting
Corrective Action Plan: West Side CTC has implemented financial policies and procedures to ensure a timely independent audit process and subsequent timely filing of the audit with the Federal Audit Clearinghouse.
Corrective Action Plan: West Side CTC has implemented financial policies and procedures to ensure a timely independent audit process and subsequent timely filing of the audit with the Federal Audit Clearinghouse.
View Audit 308450
Finding 400403 (2023-001)
Significant Deficiency 2023
Abbotsford Housing Authority
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. Completion Date: Ongo...
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. Completion Date: Ongoing
View Audit 308447
Finding 400390 (2023-003)
Significant Deficiency 2023
North Country Healthcare, Inc.
NH
HUD Housing Programs Reporting Significant Deficiency
Recommendation: We recommend that management update its portal reporting with HRSA and notify the agency that an update should have been made to its required reporting to show conformity with reporting requirements. View of Responsible Officials: Management will work to update past reporting to ...
Recommendation: We recommend that management update its portal reporting with HRSA and notify the agency that an update should have been made to its required reporting to show conformity with reporting requirements. View of Responsible Officials: Management will work to update past reporting to HRSA, along with maintaining required supporting documentation, as well as track any required adjustments needed for future Provider Relief Fund and American Rescue Plan Rural Distributions distributions in case there is any additional required reporting in the future.
View Audit 308439
City of Hayward
CA
Subrecipient Monitoring Reporting
• Finding Reference Number: SA 2023-001 Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grants/Entitlement Grants (CDBG) Name of Federal Agency: Department of Housing and Urban Development...
• Finding Reference Number: SA 2023-001 Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grants/Entitlement Grants (CDBG) Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number and Year: B-23-MC-06-0012 (2023) Name of pass-through Entity: None Name(s) of the contact person: Christina Crosby Corrective Action Plan: Beginning with the current FY25 Community Agency Funding Process, the Community Services Division (CSD) will integrate Federal Funding Accountability and Transparency Act (FFATA) compliance into its existing contracting processes. Language regarding grantees’ reporting responsibilities has been added to the CDBG Public Services, Economic Development, and Infrastructure Contract templates, including the need to register with the System for Award Management (SAM) and provide executive compensation information. A description of FFATA responsibilities has also been integrated into award communications. Community Services Division is currently preparing to provide grantees with SAM.gov registration support as part of our overall contract process technical assistance. CSD staff is also in the process of registering for both SAM.gov to access grantee submissions as well as Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). FSRS is the federal portal where staff will provide grantee executive compensation and demographic information as required by FFATA. FFATA compliance processes, both information gathering and reporting to FSRS, have been added to staff’s internal timelines and checklists to ensure that reporting will be in compliance within the 30 days of contract execution required by law. This will form the basis for the Community Agency Funding processes in future years. In addition, the Finance department will review all grant awards over $30,000 with other City divisions to verify and ensure compliance with FFATA reporting requirements continue to be met. • Anticipated Completion Date: Complete
View Audit 308412
Finding 400330 (2023-001)
Material Weakness 2023
Optimus Health Care, Inc.
CT
Internal Control / Segregation of Duties Material Weakness Reporting
Finding No. 2023-001: Financial reporting – Material Weakness Managements Response / View of Responsible Officials: The organization will implement the following corrective actions for FY 2024 to remediate and address the cause of the finding. • Target date for implementation is June 30, 2024. ...
Finding No. 2023-001: Financial reporting – Material Weakness Managements Response / View of Responsible Officials: The organization will implement the following corrective actions for FY 2024 to remediate and address the cause of the finding. • Target date for implementation is June 30, 2024. • The responsible party will be Rebecca Mankin, Interim Chief Financial Officer (CFO). • The organization will implement a refined month-end checklist for all monthly entries to be completed by assigned finance staff. o The organization will ensure that all staff are trained adequately to manage any assigned task. o All monthly entries are required to be reviewed and approved by the Interim CFO or designee prior to posting to the general ledger within our Accounting Software. o All appropriate backup documentation will be saved and stored within the Finance Directory. • The organization will implement balance sheet reconciliations to be prepared and completed by Finance Staff Accountants, along with a review performed monthly by the Interim CFO or designee. o All balance sheet and revenue accounts will be reconciled to external data for verification monthly. • The Interim CFO was hired on February 3, 2024, and is currently assessing the team’s capacity and competency for required duties. Outsourced accounting staff will be employed until such time as existing staff are properly trained, and new permanent staff are recruited. • The Interim CFO will document accounting policies and procedures to reflect the new month-end processes and provide training to staff on current and future policies. • The Interim CFO will ensure that Finance Staff will receive at minimum of 25 hours of training annually related to GASB, GAAP, Governmental Financial Reporting, or other related accounting trainings. o All trainings will be tracked and documented for record retention. • The Interim CFO will ensure that any staff involved in Financial Reporting has the technical expertise to help with the preparation, review, and analysis of the financial statements. • The organization will implement a grants project tracking system to better help with grants, contract reporting, and compliance.
View Audit 308411
Finding 400329 (2023-002)
Material Weakness 2023
Isaac Elementary School District No. 5
AZ
Allowable Costs / Cost Principles Material Weakness Reporting
Finding Number: 2023‐002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Lynn Lang, Chief Financial Officer Anticipated Completion Date: June 30, 2024 Planned Corrective Action: The District will monitor and track federal grants e...
Finding Number: 2023‐002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Lynn Lang, Chief Financial Officer Anticipated Completion Date: June 30, 2024 Planned Corrective Action: The District will monitor and track federal grants expenditures and revenues in a fiscally responsible manner to reduce the number of inaccurate information.
View Audit 308410
Finding 400323 (2023-001)
Material Weakness 2023
Isaac Elementary School District No. 5
AZ
Questioned Costs Reporting Allowable Costs / Cost Principles § 200.303
Finding Number: 2023‐001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Title I Grants to Local Educational Agencies 84.010 Supporting Effective Instruction State Grants 84.367 Student Support and Academic Enrichment Program 84.424 Education Stabilization Fund 84.425C Education...
Finding Number: 2023‐001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Title I Grants to Local Educational Agencies 84.010 Supporting Effective Instruction State Grants 84.367 Student Support and Academic Enrichment Program 84.424 Education Stabilization Fund 84.425C Education Stabilization Fund 84.425D Education Stabilization Fund 84.425U Contact Person: Lynn Lang, Chief Financial Officer Anticipated Completion Date: June 30, 2024 Planned Corrective Action: The District will provide trainings on a regular basis for personnel responsible for grants management. The District will adhere to internal controls to ensure expenditures align to grant budgets.
View Audit 308410 Questioned Costs: $1
Finding 400294 (2023-001)
Significant Deficiency 2023
Philadelphia Corporation for Aging
PA
Reporting Significant Deficiency § 200.512
Finding 2023-001 Reporting - Significant Deficiency in Internal Control Condition and Effect: The single audit of the Philadelphia Corporation for Aging (the Corporation) federal awards for the year ended June 30, 2023 was not completed within the nine months following the period-end and as a result...
Finding 2023-001 Reporting - Significant Deficiency in Internal Control Condition and Effect: The single audit of the Philadelphia Corporation for Aging (the Corporation) federal awards for the year ended June 30, 2023 was not completed within the nine months following the period-end and as a result, the Corporation did not submit its single audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirements. This is a recurring finding from the prior year. View of Responsible Officials and Planned Corrective Action: The Corporation will review all government programs and related activities subject to the Uniform Guidance process to identify where automation can be better utilized to increase timing of information gathering. Cross training of all federal statutes, regulations, terms, and conditions of federal awards will be instituted to enable knowledge sharing amongst management team members. Our accounting manager will work to gain familiarity of federal award compliance rules and regulations and document as part of PCA Policy manual and will implement procedures to ensure timely filing.
View Audit 308388
Auburn University
AL
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
MANAGEMENT VIEWS AND CORRECTIVE ACTION PLAN REPORT ON FEDERAL AWARDS IN ACCORDANCE WITH THE OMB UNIFORM GUIDANCE SEPTEMBER 30, 2023 Finding 2023-002 Timely Student Enrollment Change Submissions to National Student Loan Data Systems (NSLDS) AUM agrees with finding 2023-002 which originated in fisca...
MANAGEMENT VIEWS AND CORRECTIVE ACTION PLAN REPORT ON FEDERAL AWARDS IN ACCORDANCE WITH THE OMB UNIFORM GUIDANCE SEPTEMBER 30, 2023 Finding 2023-002 Timely Student Enrollment Change Submissions to National Student Loan Data Systems (NSLDS) AUM agrees with finding 2023-002 which originated in fiscal year 2023. To ensure Auburn University at Montgomery is in compliance with 34 CFR 690.83(b)(2) and 34 CFR 685.309, Auburn University at Montgomery will implement the following corrective action plan: The Registrar’s Office has initiated inquiries with the National Student Clearinghouse (NSC) regarding enrollment information AUM reported in January 2023 to NSC for the student identified in this finding. This information appears to not have been reported timely by NSC to the National Student Loan Data System (NSLDS). Further, AUM will make inquiries of NSLDS to determine if the data file was in fact received by NLSDS from NSC in January 2023 and not properly updated by NSLDS. Upon completion of our inquiries, AUM will implement an appropriate review control to ensure data files submitted to NSC are timely reported to NSLDS such that all changes in student enrollment status are reported within the reporting period timelines identified in the finding. Contact: Dr. Sheila Washington Registrar Christopher White Assistant Vice Chancellor and Controller Anticipated Completion Date: July 31, 2024
View Audit 308385
Town of Sandwich, Massachusetts
MA
Subrecipient Monitoring Reporting § 200.1
Finding 2023-002 Condition: The Town reported its entire award on the March 31, 2023 Project and Expenditure report as fully obligated and expended in error. Corrective Action Planned: Accounting will review all expenditures and amend the Project and Expenditure report to reflect the trial bala...
Finding 2023-002 Condition: The Town reported its entire award on the March 31, 2023 Project and Expenditure report as fully obligated and expended in error. Corrective Action Planned: Accounting will review all expenditures and amend the Project and Expenditure report to reflect the trial balance as of March 31, 2023. We will also ensure that reporting due April 30, 2024 is completed accurately based on the guidance of the Treasury. Anticipated Completion Date: By April 30, 2024 Contact: Caroline Burke, Town Accountant
View Audit 308383
Finding 400259 (2023-001)
Significant Deficiency 2023
Camara De Representantes De Pu
PR
Reporting
Since January of 2020 we have been diligently working to put up to date audited financial statements. Fiscal year 2023 audited financial statements are expected to be issued in May 2024 therefore achieving the goal of the entity having current financial statement information. Fiscal year 2024 financ...
Since January of 2020 we have been diligently working to put up to date audited financial statements. Fiscal year 2023 audited financial statements are expected to be issued in May 2024 therefore achieving the goal of the entity having current financial statement information. Fiscal year 2024 financial statements are expected to be issued no later than November 2024, thus (if applicable) sufficient time to meet with the 9 months filing date of single audit information to the Clearinghouse.
View Audit 308372
Finding 400246 (2023-002)
Significant Deficiency 2023
Kitsap Mental Health Services
WA
HUD Housing Programs Subrecipient Monitoring Reporting § 200.512
2023-002 – Data Collection Form and Single Audit Reporting Package Contact person(s) responsible for corrective action – Shawn Frederick, Chief Administrative Officer Corrective action planned – KMHS will establish an audit calendar that will identify escalation points that will result in timely com...
2023-002 – Data Collection Form and Single Audit Reporting Package Contact person(s) responsible for corrective action – Shawn Frederick, Chief Administrative Officer Corrective action planned – KMHS will establish an audit calendar that will identify escalation points that will result in timely completion of the single audit process. Anticipated completion date – 5/17/2024
View Audit 308366
Finding 400241 (2023-001)
Significant Deficiency 2023
Superintendence of Capitol Building
PR
Reporting
Corrective Action: The current management team inherited from the previous administration three fiscal years (2018, 2019 & 2020) of delayed financial statement issuances. Since January of 2021 we have been diligently working to put up to date audited financial statements, issuing audited financial s...
Corrective Action: The current management team inherited from the previous administration three fiscal years (2018, 2019 & 2020) of delayed financial statement issuances. Since January of 2021 we have been diligently working to put up to date audited financial statements, issuing audited financial statements appropriately every six months (six financial statements issued in three and a half years). Fiscal year 2023 audited financial statements are expected to be issued in May 2024 therefore achieving the goal of the entity having current financial statement information. Fiscal year 2024 financial statements are expected to be issued no later than November 2024, thus (if applicable) sufficient time to meet with the 9 months filing date of single audit information to the Clearinghouse. Implementation Date: July 1, 2024, for Single Audit FY 2023-2024.
View Audit 308358
Finding 400238 (2023-001)
Significant Deficiency 2023
Esperanza Para La Vejez, Inc.
PR
Reporting
The Organization will establish additional procedures to maintain the schedule of the required reports in order to avoid this situation. The Organization will ensure that the budgets are approved at the beginning of the program year .
The Organization will establish additional procedures to maintain the schedule of the required reports in order to avoid this situation. The Organization will ensure that the budgets are approved at the beginning of the program year .
View Audit 308357
Finding 400237 (2023-002)
Material Weakness 2023
Asi - Jackson County, Inc.
MN
Questioned Costs HUD Housing Programs Reporting
Once the Project’s cash flow improves, the reserve for replacement deposits will be caught up and made monthly thereafter.
Once the Project’s cash flow improves, the reserve for replacement deposits will be caught up and made monthly thereafter.
View Audit 308354 Questioned Costs: $1
Finding 400236 (2023-001)
Material Weakness 2023
Asi - Jackson County, Inc.
MN
HUD Housing Programs Eligibility Reporting
The tenant recertifications will be monitored by the owner to ensure they are being completed in a timely manner.
The tenant recertifications will be monitored by the owner to ensure they are being completed in a timely manner.
View Audit 308354
Finding 400235 (2023-001)
Significant Deficiency 2023
Southern Illinois Center for Independent Living
IL
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles
• Management will prepare the schedule of expenditures of federal awards as part of the year end closing process each year to determine our audit requirements under Uniform Guidance and provide the schedule to the audit firm during the financial audit process.
• Management will prepare the schedule of expenditures of federal awards as part of the year end closing process each year to determine our audit requirements under Uniform Guidance and provide the schedule to the audit firm during the financial audit process.
View Audit 308350
Finding 400227 (2023-002)
Material Weakness 2023
Blackhawk School District
PA
Subrecipient Monitoring Procurement, Suspension & Debarment Reporting § 200.344
MANAGEMENT’S PLANNED CORRECTIVE ACTION: Management has contracted with a third-party – J. Martin & Associates, LLC to perform certain of the District’s business office functions, as well as provide general oversight in all areas of the business office. One such function will be the timely preparat...
MANAGEMENT’S PLANNED CORRECTIVE ACTION: Management has contracted with a third-party – J. Martin & Associates, LLC to perform certain of the District’s business office functions, as well as provide general oversight in all areas of the business office. One such function will be the timely preparation and submission of all required federal financial report filings with the Department of Education, including but not limited to, the Quarterly Cash on Hand Reconciliations and Final Expenditure Reports in compliance with PDE rules and regulations. The timeframe for implementation of these duties is effective immediately.
View Audit 308341
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