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Corrective Action Plans

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Finding 496688 (2023-002)
Significant Deficiency 2023
Kewaunee County, Wisconsin
WI
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Questioned Costs
Action Planned/taken in response to the finding: Kewaunee County agrees with the finding. An assessment of all grants, requirements, and related policy and procedures is in progress and will continue to: • Evaluate existing policy and procedures for needed revisions • Document revisions to policy an...
Action Planned/taken in response to the finding: Kewaunee County agrees with the finding. An assessment of all grants, requirements, and related policy and procedures is in progress and will continue to: • Evaluate existing policy and procedures for needed revisions • Document revisions to policy and procedures as necessary • Communicate any new policies to employees responsible for awards • Identify awards covered by the Uniform Guidance • Set and document a schedule for periodic review and revision Policy and procedures, as well as related documentation, are being revised as necessary to ensure compliance with the Uniform Guidance. Progress continues into 2024. The Finance Director will continue to coordinate and provide assistance and guidance to departments receiving grants subject to the Uniform Guidance. Names(s) of the contact person(s) responsible for corrective action: Paul Kunesh Planned completion date for corrective action: December 31, 2024
View Audit 319501
Santa Cruz Community Cu
CA
Eligibility Reporting Material Weakness
Views of Responsible Officials Responsible/Contact Official Paul Barenfus, CLO, and Sylvia Sanchez, CFO Management Response The ERP Grant is a very different grant from previous grants received by the Credit Union. Although management followed the instructions provided on the CDFI website, it was no...
Views of Responsible Officials Responsible/Contact Official Paul Barenfus, CLO, and Sylvia Sanchez, CFO Management Response The ERP Grant is a very different grant from previous grants received by the Credit Union. Although management followed the instructions provided on the CDFI website, it was not clear that running the loan through the ERP track for eligibility was only one of several steps. After auditors noted that 4 loans were ineligible, management searched the website to find the second track that the loans had to be qualified through, the Majority-Minority Census. The team has not had to qualify loans like this in the past, and the additional third step for qualification was not understood. Management has since replaced the unqualified loans on the 2023 SEFA with eligible loans. Documented procedures for the ERP Grant have been completed and are being followed. Anticipated Completion Date This item is complete.
View Audit 319492
Finding 496664 (2023-003)
Material Weakness 2023
Fort Frye Local School District
OH
Subrecipient Monitoring Cash Management Material Weakness § 200.302 § 200.303
Finding Number: 2023-003 Planned Corrective Action: The accounts payable clerk will double check all claims submitted to the state for accuracy. Anticipated Completion Date: 08/30/2024 Responsible Contact Person: Stacy Bolden
Finding Number: 2023-003 Planned Corrective Action: The accounts payable clerk will double check all claims submitted to the state for accuracy. Anticipated Completion Date: 08/30/2024 Responsible Contact Person: Stacy Bolden
View Audit 319478
Finding 496656 (2023-001)
Material Weakness 2023
City of Lead
SD
Reporting Internal Control / Segregation of Duties
Finding 2023-001: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Official: Billie Jo Inhofer, Finance Officer Corrective Action Plan: The City has accepted the risk associated with Finding #2023-001 regarding the preparation of the financial stateme...
Finding 2023-001: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Official: Billie Jo Inhofer, Finance Officer Corrective Action Plan: The City has accepted the risk associated with Finding #2023-001 regarding the preparation of the financial statements and SEFA and will continue to have the independent auditor prepare the annual financial statements and SEFA. Anticipated Completion Date: Ongoing
View Audit 319467
Finding 496653 (2023-002)
Significant Deficiency 2023
Berks Community Health Center
PA
Questioned Costs Reporting Internal Control / Segregation of Duties
Condition and Context: For 3 of the 5 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Center agrees with this finding. The Center will review the HRSA electroni...
Condition and Context: For 3 of the 5 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Center agrees with this finding. The Center will review the HRSA electronic handbook on a weekly basis to ensure that all reports that are due that month are responded to in a timely manner. Name(s) of Contact Person(s) Responsible for Corrective Action: Mary Kargbo Anticipated Completion Date: 4th quarter 2024
View Audit 319443
Finding 496643 (2023-002)
Significant Deficiency 2023
Goggle Works
PA
Questioned Costs Reporting Significant Deficiency § 200.512
2023-002 REPORTING - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Coronavirus State and Local Fiscal Recovery Funds - ALN 21.027 Criteria Per the Uniform Guidance 2 CFR 200.512, management is responsible for the preparation and submission of expenditure reports detailing costs allocated to spec...
2023-002 REPORTING - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Coronavirus State and Local Fiscal Recovery Funds - ALN 21.027 Criteria Per the Uniform Guidance 2 CFR 200.512, management is responsible for the preparation and submission of expenditure reports detailing costs allocated to specific federal grants, for each funding agency. Condition/Cause During the audit, we noted that the client submitted the same expenditure report to two different pass through agencies for federal funding received for a capital project. One of the grants did not include a reporting template and the overall costs of the project exceeded the total of grant funds allocated to the Organization. The Organization did not have proper controls in place to approve and allocate specific costs to each of the agencies through the reporting process. Effect The report submitted to the funding agency had incorrect costs included. Questioned Costs None. Context We examined the monthly reports submitted to two of the local government funders and noted the same expenses were reported to both funding agencies. The Organization submitted revised reports to each funder which were approved prior to the end of the audit. Repeat Finding No. Recommendation The Organization should review and update policies and procedures, as needed, to ensure that appropriate procedures and controls are in place for properly reporting tracked costs to the funding agencies. This should include identifying the individual responsible for review and approval of expenditure reports to ensure that tracked costs are property reported to the funding agencies Management Response The Organization tracks funds received from funding agencies and submits interim and final expenditure reports to the funding agencies. The expenditure reports will be sent to the CEO for review and approval prior to submission to ensure that the appropriate costs are being allocated to the correct funds. Completed as of August 12th, 2024. Please contact Suhyla Gohar, Finance Director, for additional information at phone 610-374-4600 x 136 or email at sgohar@goggleworks.org
View Audit 319436
Finding 496642 (2023-016)
Material Weakness 2023
City of Boston
MA
Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment § 200.303
Boston Fire Department (BFD) incorporated and implemented proper control procedures around all grant related matter; including but not limited to programmatic reporting and oversight. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants...
Boston Fire Department (BFD) incorporated and implemented proper control procedures around all grant related matter; including but not limited to programmatic reporting and oversight. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
View Audit 319431
Finding 496641 (2023-015)
Material Weakness 2023
City of Boston
MA
Reporting Internal Control / Segregation of Duties § 200.303
Boston Fire Department (BFD) incorporated and implemented proper control procedures around all grant related matter; including but not limited to financial reporting and oversight. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Mo...
Boston Fire Department (BFD) incorporated and implemented proper control procedures around all grant related matter; including but not limited to financial reporting and oversight. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
View Audit 319431
Finding 496633 (2023-009)
Material Weakness 2023
City of Boston
MA
Questioned Costs HUD Housing Programs Material Weakness § 200.303
Boston Public Schools (BPS) has updated training for school leaders to review school leader certification of withdrawals. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
Boston Public Schools (BPS) has updated training for school leaders to review school leader certification of withdrawals. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
View Audit 319431
Finding 496631 (2023-007)
Material Weakness 2023
City of Boston
MA
Questioned Costs Subrecipient Monitoring Material Weakness § 200.303
Boston Public Schools (BPS) is continuously working with DESE to ensure they are meeting compliance with FR-1 deadlines. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
Boston Public Schools (BPS) is continuously working with DESE to ensure they are meeting compliance with FR-1 deadlines. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
View Audit 319431
Finding 496626 (2023-003)
Material Weakness 2023
City of Boston
MA
Questioned Costs School Nutrition Programs Cash Management § 200.303
Boston Public Schools (BPS) Food and Nutrition Services (FNS) has implemented various procedures in order to accurately report meal counts and claims.  Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@bos...
Boston Public Schools (BPS) Food and Nutrition Services (FNS) has implemented various procedures in order to accurately report meal counts and claims.  Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
View Audit 319431 Questioned Costs: $1
Finding 496612 (2023-002)
Significant Deficiency 2023
True Access Capital Corporation
DE
Reporting Matching / Level of Effort / Earmarking
Corrective Action Plan: TAC will create a comprehensive spreadsheet to consolidate all federal reporting deadlines. This spreadsheet will delineate the appropriate staff accountable for each report and facilitate efficient tracking of completion and submission dates. Responsible Person: Vandell Hamp...
Corrective Action Plan: TAC will create a comprehensive spreadsheet to consolidate all federal reporting deadlines. This spreadsheet will delineate the appropriate staff accountable for each report and facilitate efficient tracking of completion and submission dates. Responsible Person: Vandell Hampton, Jr., President & CEO Anticipated Completion Date: September 30, 2024
View Audit 319411
Finding 496611 (2023-005)
Significant Deficiency 2023
Hendry County Bocc
FL
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
The County will implement necessary internal controls to ensure that expenditures included as allowable costs are in compliance with the requirements of the program and the Uniform Guidance. Additionally, the County will ensure that relevant personnel are properly trained to perform procedures to ac...
The County will implement necessary internal controls to ensure that expenditures included as allowable costs are in compliance with the requirements of the program and the Uniform Guidance. Additionally, the County will ensure that relevant personnel are properly trained to perform procedures to accurately report expenditures.
View Audit 319410
Finding 496610 (2023-004)
Material Weakness 2023
Hendry County Bocc
FL
Allowable Costs / Cost Principles Questioned Costs Material Weakness § 200.303
The County will implement necessary internal controls to ensure that expenditures included as allowable costs are in compliance with the requirements of the program and the Uniform Guidance. Additionally, the County will ensure that relevant personnel are properly trained to perform procedures to ac...
The County will implement necessary internal controls to ensure that expenditures included as allowable costs are in compliance with the requirements of the program and the Uniform Guidance. Additionally, the County will ensure that relevant personnel are properly trained to perform procedures to accurately report expenditures.
View Audit 319410
Finding 496484 (2023-004)
Significant Deficiency 2023
City of New Haven
CT
Reporting § 200.512
Finding 2023-004: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2023 and 2022 Single Audit Reporting Packages. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of feder...
Finding 2023-004: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2023 and 2022 Single Audit Reporting Packages. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the years ended June 30, 2023, and June 30, 2022. Finding: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed, and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. The City failed to meet the required filing deadlines for its Single Audit packages for the fiscal years ending June 30, 2022, and June 30, 2023. Corrective Actions Taken: 1. Improved Reporting Processes: Steps have been taken to streamline the audit reporting process, including enhanced coordination with auditors and improvements to internal procedures. Contact: Dr. Kristi Samperi, Controller. Anticipated Completion Date: 12/24 2. Resource and Training Enhancements: During the last few audits, the City was without a Controller, requiring the Budget Director to manage two roles. The City has hired a new Controller in 2024 and is implementing additional resources and training to ensure timely completion of audit reports. Contact: Dr. Kristi Samperi, Controller. Anticipated Completion Date: 12/24
View Audit 319406
Finding 496483 (2023-003)
Significant Deficiency 2023
City of New Haven
CT
Subrecipient Monitoring HUD Housing Programs Reporting
Finding 2023-003: Significant Deficiency and Noncompliance Finding, Reporting-Annual Assistance Finding: Under the Lead-Based Paint Hazard Reduction Grant Program Terms and Conditions issued by the U.S. Department of Housing and Urban Development, Cities were required to submit an annual race and ...
Finding 2023-003: Significant Deficiency and Noncompliance Finding, Reporting-Annual Assistance Finding: Under the Lead-Based Paint Hazard Reduction Grant Program Terms and Conditions issued by the U.S. Department of Housing and Urban Development, Cities were required to submit an annual race and ethnic data reporting form HUD-27061 covering the period from July 1, 2021, to June 30, 2022, by January 10, 2023. The City failed to submit the required annual race and ethnic data reporting form HUD-27061 covering the period from July 1, 2021, to June 30, 2022, by the January 10, 2023, deadline, as mandated under the Lead-Based Paint Hazard Reduction Grant Program by the U.S. Department of Housing and Urban Development. Corrective Actions Taken: 1. Centralized Compliance Tracking: The City has implemented a centralized system for monitoring grant reporting deadlines to prevent missed submissions. Contact: Maritza Bond, Health Director. Anticipated Completion Date: 12/24 2. Dedicated Compliance Oversight: A dedicated compliance officer now oversees all grant-related activities to ensure adherence to reporting requirements. Contact: Shannon McCue, Budget Director & Maritza Bond, Health Director. Anticipated Completion Date: 10/24
View Audit 319406
Finding 496471 (2023-002)
Significant Deficiency 2023
City of Warwick, Rhode Island
RI
Questioned Costs Reporting Significant Deficiency § 200.303
Education Stabilization Fund – Assistance Listing # 84.425D Recommendation: We recommend the City reviews and enhances internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Explanation of disagreement with audit ...
Education Stabilization Fund – Assistance Listing # 84.425D Recommendation: We recommend the City reviews and enhances internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: WPS is implementing a new financial reporting system that includes a grant reporting module – this will help resolve issues with internal controls related to grants moving forward. Name(s) of the contact person(s) responsible for corrective action: Brandon Bohl - Director of Finance Warwick Public Schools Planned completion date for corrective action plan: June 30, 2025
View Audit 319403
Saint John's Program for Real Change
CA
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking
2023-004— REPORTING Jose Dominguez, Interim CEO, jdominguez@saintjohnsprogram.org Corrective Action Planned: Saint John's Program for Real. Change is dedicated to the meticulous implementation of a system for preserving financial records, supporting documents, statistical records, and all other non-...
2023-004— REPORTING Jose Dominguez, Interim CEO, jdominguez@saintjohnsprogram.org Corrective Action Planned: Saint John's Program for Real. Change is dedicated to the meticulous implementation of a system for preserving financial records, supporting documents, statistical records, and all other non-Federal entity records relevant to a Federal award. The electronic versions of these documents will be consistently stored in the Sharepoint cloud on a monthly basis for permanent retention. Furthermore, the organization will produce paper copies of these documents and securely maintain them in an archive accessible exclusively to authorized personnel. The paper copies will be systematically arranged by year and alphabetical order to facilitate efficient retrieval upon request by auditors or reviewing entities. A comprehensive schedule delineating the stipulated retention period for each document type will be generated in accordance with the pertinent Uniform Guidance record retention guidelines. In addition, all supporting documentation pertaining to a program funded by a Federal Grant, whether comprising an intake form or client information, will be stored in both digital and paper formats, and will be maintained in compliance with the record retention guidelines outlined in the Uniform Guidance. AlL records wilt undergo an annual review prior to filing to ensure the presence of all necessary documents and uniform adherence to regulatory requirements. Anticipated Completion Date: 8/30/2024
View Audit 319380
Finding 496456 (2023-003)
Material Weakness 2023
Wilmington Housing Authority
NC
Reporting
Corrective Action: The Authority will institute corrective policies and procedures including hiring appropriate staff to oversee general ledger account reconciliations and assure compliance to program and applicable HUD compliance requirements.
Corrective Action: The Authority will institute corrective policies and procedures including hiring appropriate staff to oversee general ledger account reconciliations and assure compliance to program and applicable HUD compliance requirements.
View Audit 319378
Finding 496454 (2023-003)
Material Weakness 2023
City of Greenwood, Wisconsin
WI
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding 2023-003 Condition: Internal controls over federal grants should be in place to provide reasonable assurance that a misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have gra...
Finding 2023-003 Condition: Internal controls over federal grants should be in place to provide reasonable assurance that a misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures. Cause: The City does not have documented policies and procedures in place over grants and grant expenditures. Effect: Without documented policies and procedures, the internal control over federal grants is low, and the risk of misstatement in the schedule of federal awards is high. Auditor’s Recommendation: We recommend that the City adopt written policies and procedures over grants and grant expenditures. Management Response: The City will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance. Contact Person: Kayla Schar Anticipated Completion: Ongoing
View Audit 319375
Finding 496446 (2023-001)
Significant Deficiency 2023
Emanuel County Board of Education
GA
Equipment & Real Property Management Reporting § 200.303 § 200.313
FA 2023-001 Improve Controls over Equipment Compliance Requirement: Equipment and Real Property Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Health and Human Services Pass-Through Entity: Direct ...
FA 2023-001 Improve Controls over Equipment Compliance Requirement: Equipment and Real Property Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Health and Human Services Pass-Through Entity: Direct Assistance Listing Number and Title: 93.600 - Head Start Federal Award Number: 04CH01123704 (Year: 2023) Questioned Costs: None Identified Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over equipment and real property management as it relates to the Head Start program. Corrective Action Plans: An extensive physical inventory has been performed by the Finance Department and the Head Start program manager to identify all equipment and property purchased and maintained by the Head Start program. We are updating the equipment and inventory listings to ensure that records are maintained in accordance with federal regulations. We are reviewing and revising our procedures for performing physical inventories on an annual basis. Estimated Completion Date: 12/31/2024 Contact Person: Mollie Smith, Finance Director Telephone: 478-237-6674 Email: mhsmith@emanuel.k12.ga.us
View Audit 319368
Finding 496444 (2023-002)
Significant Deficiency 2023
Del Norte Child Care Council
CA
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Questioned Costs § 200.512
Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the single audit not being completed and submitted to the Federal Audit Clearinghouse be the due date. As of the audit report date, the Council has engaged an outside accounting firm to ...
Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the single audit not being completed and submitted to the Federal Audit Clearinghouse be the due date. As of the audit report date, the Council has engaged an outside accounting firm to provide financial oversight. Action: Develop procedures to ensure required single audits are completed and submitted to the Federal Audit Clearinghouse by the 9-month due date. Due Date: 8/1/24 Staff: Don Reynolds, contracted CFO Carrie Castillo, Executive Director, is the official responsible for implementing each corrective action plan.
View Audit 319367
Finding 496442 (2023-001)
Material Weakness 2023
Del Norte Child Care Council
CA
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the cost allocation formulas and leadsheet account reconciliations not being updated on a continuing basis as reimbursement requests were being to the California Department of Social Ser...
Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the cost allocation formulas and leadsheet account reconciliations not being updated on a continuing basis as reimbursement requests were being to the California Department of Social Services. Management believes that all key accounting positions have since been filled by qualified personnel. A formal close process and reconciliation of all balance sheet accounts and indirect cost allocations each month will ensure reimbursement requests are complete and accurate. Process documentation is also being prepared to help personnel in the accounting department follow proper control procedures. Action: Develop and document process for drawdown calculation and year end reconciliation to accounting records. Due Date: 8/1/24 Staff: Don Reynolds, contracted CFO
View Audit 319367
Finding 496441 (2023-001)
Significant Deficiency 2023
Homes First
WA
Reporting Internal Control / Segregation of Duties
Preparation of Schedule of Expenditures of Federal Awards (“SEFA”) Condition Schedule for Expenditures of Federal Awards was understated due to one missing federal award. CORRECTIVE ACTION: The CEO or Deputy Director will review the SEFA schedule prior to submission to the auditors.
Preparation of Schedule of Expenditures of Federal Awards (“SEFA”) Condition Schedule for Expenditures of Federal Awards was understated due to one missing federal award. CORRECTIVE ACTION: The CEO or Deputy Director will review the SEFA schedule prior to submission to the auditors.
View Audit 319363
America Israel of America INC
NY
Reporting
Agudath Israel of America, Inc. did not timely submit their audit for fiscal year ended August 31, 2023. In the prior fiscal year, the organization upgraded their accounting software. The migration of the data to the new software was a highly complex process and required additional outside consultin...
Agudath Israel of America, Inc. did not timely submit their audit for fiscal year ended August 31, 2023. In the prior fiscal year, the organization upgraded their accounting software. The migration of the data to the new software was a highly complex process and required additional outside consulting. As such, the Organization was unable to prepare the books and records in a timely fashion. The organization understands their reporting requirements and will comply with these regulations. The organization is committed to filing on time as required. The new software and associated financial processes will assist management in providing timely reports.The organization will ensure they will file timely in future years.
View Audit 319357
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