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Corrective Action Plans

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Puerto Aqueduct and Sewer Authority
PR
Questioned Costs Reporting Internal Control / Segregation of Duties § 200.512
On July 31, 2024, the Authority issued the audited financial statements for the fiscal year 2023 and Single Audit reporting package corresponding to year ended June 30, 2023 will be submitted on or before August 31, 2024. Currently, the audit for the fiscal year 2024 is in process and the Authority ...
On July 31, 2024, the Authority issued the audited financial statements for the fiscal year 2023 and Single Audit reporting package corresponding to year ended June 30, 2023 will be submitted on or before August 31, 2024. Currently, the audit for the fiscal year 2024 is in process and the Authority expects to issue and submit the 2024 financial statements and Single Audit reporting package within the established due date.
View Audit 318312
Finding 485527 (2023-004)
Significant Deficiency 2023
Keystone College
PA
Student Financial Aid Reporting
Administration will implement appropriate controls and train staff to ensure compliance with cash management practices for future federal awards.
Administration will implement appropriate controls and train staff to ensure compliance with cash management practices for future federal awards.
View Audit 318303
Finding 485524 (2023-001)
Material Weakness 2023
Eviciton Defense Collaborative, Inc.
CA
Reporting Matching / Level of Effort / Earmarking
Recommendation: We recommend Eviction Defense Collaborative reconcile all assets, liability, and net asset accounts to supporting schedules and documentation each month. The Eviction Defense Collaborative has hired the accounting firm Scrubbed.net to assist with this process. Views of Responsible Of...
Recommendation: We recommend Eviction Defense Collaborative reconcile all assets, liability, and net asset accounts to supporting schedules and documentation each month. The Eviction Defense Collaborative has hired the accounting firm Scrubbed.net to assist with this process. Views of Responsible Officials and Corrective Actions: Eviction Defense Collaborative has retained a professional service firm, Scrubbed.net, to review and revise our accounting system to better conform to current accounting practices.
View Audit 318300
City of Nicholasville, Kentucky
KY
Reporting
The records maintained by the accounting department, including the general ledger, will be used to prepare future reports.
The records maintained by the accounting department, including the general ledger, will be used to prepare future reports.
View Audit 318295
Finding 485516 (2023-001)
Significant Deficiency 2023
Community Action Program Committee, Inc.
FL
Allowable Costs / Cost Principles Reporting
A reporting and submission calendar is established and being followed.
A reporting and submission calendar is established and being followed.
View Audit 318291
Finding 485514 (2023-001)
Significant Deficiency 2023
United Indians of All Tribes Foundation
WA
Reporting Internal Control / Segregation of Duties
We will: - Capitalize assets as they come into service, and will review each quarter which projects have been completed at Daybreak Star and Labateyah Youth Home; -Update the Fixed Assets Sheet accordingly on a quarterly basis to make sure we stay up to date.
We will: - Capitalize assets as they come into service, and will review each quarter which projects have been completed at Daybreak Star and Labateyah Youth Home; -Update the Fixed Assets Sheet accordingly on a quarterly basis to make sure we stay up to date.
View Audit 318281
Neighborhood Health Association of Toledo, Inc.
OH
Reporting
Reporting 93.224/93.527 - Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, Public Housing Primary Care, and School Based Health Centers); (HHS Community Health Center Program) Recommendation: We recommend that management instills a system o...
Reporting 93.224/93.527 - Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, Public Housing Primary Care, and School Based Health Centers); (HHS Community Health Center Program) Recommendation: We recommend that management instills a system on monitoring all reporting due dates and within the finance department to ensure all grant agreement required reporting is met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We agreed with the above comment and all reporting has been completed and up to date as of November 30, 2023. Name of the contact person responsible for corrective action: Doni Miller Planned completion date for corrective action plan: Fiscal year 2024 If the Department of Health and Human Services has questions regarding this plan, please call Doni Miller, CEO at 419-720-7883.
View Audit 318279
Finding 485490 (2023-011)
Material Weakness 2023
Our Katahdin and Subsidiary
ME
Questioned Costs Reporting Internal Control / Segregation of Duties § 200.303
Our Katahdin has engaged an outside consultant to help bring our record keeping and internal financial statements up to date. We are also revising all of our internal processes, including those used to properly identify costs related to grant programs. Responsible official: Stephanie Walsh, Board Tr...
Our Katahdin has engaged an outside consultant to help bring our record keeping and internal financial statements up to date. We are also revising all of our internal processes, including those used to properly identify costs related to grant programs. Responsible official: Stephanie Walsh, Board Treasurer, 207-233-9228 Expected completion date: October 31, 2024
View Audit 318259
Finding 485455 (2023-001)
Material Weakness 2023
Village of Skokie
IL
Cash Management Reporting Internal Control / Segregation of Duties
Plan: The Village will implement internal controls to properly record property tax revenue, receivables, and deferred on a timely basis prior to audit fieldwork. Additionally, the Village Finance Director will provide monthly reviews of the financial statements.
Plan: The Village will implement internal controls to properly record property tax revenue, receivables, and deferred on a timely basis prior to audit fieldwork. Additionally, the Village Finance Director will provide monthly reviews of the financial statements.
View Audit 318181
Finding 485427 (2023-001)
Significant Deficiency 2023
Hampden Country Career Center, Inc.
MA
Questioned Costs Reporting Significant Deficiency
Finding No. 2023-001 Late Filing of Audit Package and Data Collection Form Description of Finding: In fiscal year 2023, the Center’s accounting processes and internal controls over financial reporting did not meet timeliness standards. As a result, the financial close process including the grant sc...
Finding No. 2023-001 Late Filing of Audit Package and Data Collection Form Description of Finding: In fiscal year 2023, the Center’s accounting processes and internal controls over financial reporting did not meet timeliness standards. As a result, the financial close process including the grant schedule was not completed within the standard period. Statement of Concurrence: Hampden County Career Center, Inc. concurs with the audit finding. Corrective Action: Hampden County Career Center, Inc. has replaced the finance director who left during the audit that resulted in the delay. Name of Contact Person: David Gadaire, President and CEO, DGadaire@masshireholyoke.org Projected Completion Date: Immediate – the position of the finance director has since been filed and the Organization does not expect any such delays in the future.
View Audit 318177
Finding 485394 (2023-003)
Material Weakness 2023
Cvfiber
VT
Reporting
View of Responsible Officials and Planned Corrective Action: The SEFA was modified several times as a result of receiving vendor invoices up to May, 2024 for work completed in the audit period. In addition, vendors refunded make-ready costs which had been invoiced to a closed grant. We sought guidan...
View of Responsible Officials and Planned Corrective Action: The SEFA was modified several times as a result of receiving vendor invoices up to May, 2024 for work completed in the audit period. In addition, vendors refunded make-ready costs which had been invoiced to a closed grant. We sought guidance from the grantor regarding proper accounting treatment of those refunds and, receiving none, recognized those refunds as revenue to be tracked against grant expenses. Corrective action includes approving invoices through the audit period and submitting the SEFA based on this information.
View Audit 318117
Finding 485393 (2023-002)
Significant Deficiency 2023
Cvfiber
VT
Equipment & Real Property Management Internal Control / Segregation of Duties Reporting
View of Responsible Officials and Planned Corrective Action: Our inventory was tracked and managed by an outside consultant. Corrective action includes implementing an integrated inventory and accounting system and performing reconciliations of inventory reports to actual physical counts annually. P...
View of Responsible Officials and Planned Corrective Action: Our inventory was tracked and managed by an outside consultant. Corrective action includes implementing an integrated inventory and accounting system and performing reconciliations of inventory reports to actual physical counts annually. Planned Implementation Date of Corrective Action: We are prepared for a year end reconciliation and physical count of inventory. These steps were put in place within the first quarter of 2024.
View Audit 318117
Finding 485392 (2023-001)
Material Weakness 2023
Cvfiber
VT
Reporting
View of Responsible Officials and Planned Corrective Action: The SEFA was modified several times as a result of receiving vendor invoices up to May, 2024 for work completed in the audit period. In addition, vendors refunded make-ready costs which had been invoiced to a closed grant. We sought guidan...
View of Responsible Officials and Planned Corrective Action: The SEFA was modified several times as a result of receiving vendor invoices up to May, 2024 for work completed in the audit period. In addition, vendors refunded make-ready costs which had been invoiced to a closed grant. We sought guidance from the grantor regarding proper accounting treatment of those refunds and, receiving none, recognized those refunds as revenue to be tracked against grant expenses. Corrective action includes approving invoices through the audit period and submitting the SEFA based on this information.
View Audit 318117
Finding 485388 (2023-002)
Significant Deficiency 2023
Central Iowa Shelter & Services
IA
Reporting
We agree with the auditors’ finding and understand the importance of timely audits. We recognize that this issue has largely occurred due to two shortcomings: lack of capacity and management of audit specific workbooks in real-time. In 2023 the finance/accounting department was expanded to ensure au...
We agree with the auditors’ finding and understand the importance of timely audits. We recognize that this issue has largely occurred due to two shortcomings: lack of capacity and management of audit specific workbooks in real-time. In 2023 the finance/accounting department was expanded to ensure audits are completed within the allotted time frame.
View Audit 318115
Finding 485367 (2023-003)
Material Weakness 2023
Family & Childcare Resources of Northeast Wisconsin, Inc.
WI
Reporting
The Organization is able to manage the daily compliance requirements for all grants but due to the benefit/cost relationship, the Organization relies upon the auditor for assistance with preparing the schedule.
The Organization is able to manage the daily compliance requirements for all grants but due to the benefit/cost relationship, the Organization relies upon the auditor for assistance with preparing the schedule.
View Audit 318094
Finding 485360 (2023-002)
Material Weakness 2023
Family & Childcare Resources of Northeast Wisconsin, Inc.
WI
Reporting
This finding will not be completely resolved given the cost/benefit basis the Organization continues to make.
This finding will not be completely resolved given the cost/benefit basis the Organization continues to make.
View Audit 318094
Finding 485340 (2023-002)
Material Weakness 2023
Williamsburg-James City County Community Action Agency, Inc.
VA
Reporting
Criteria: Monthly financial reporting information should be shared with the Board of Directors in a timely manner. Condition: Monthly financial reports were not provided to the Board for the entire fiscal year ended June 30, 2023. Cause: The delay in the financial reports to the Board was due to tur...
Criteria: Monthly financial reporting information should be shared with the Board of Directors in a timely manner. Condition: Monthly financial reports were not provided to the Board for the entire fiscal year ended June 30, 2023. Cause: The delay in the financial reports to the Board was due to turnover in the accounting department during the year. The Agency was not able to secure accounting services from a third-party contractor until the end of the fiscal year. However, the focus of the contract was to get the Agency caught up and assist with the prior fiscal year's audit. Effect: During this period, internal financial information was not reviewed or approved by the Board timely. Questioned cost amount: None noted. Persepctive Information: Twelve out of Twelve months of financial reports were not provided to the Board during the fiscal year ended June 30, 2023. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the Agency implement controls to ensure that financial reports are provided to the Board in a timely manner. Views of responsible officials and planned corrective action: The Agency agrees with this finding. See auditee's corrective action plan. Monthly financial reports will be prepared by the outsourced accoutant, reviewed by the CFO and Executive Director, and presented to the Board in a timely manner. Corrective action contact person: Kristy Gamble, Chief Financial Officer, (630) 280-2580; Kristy-gamble@wipfli.com. Completion Date: October 26, 2023.
View Audit 318088
Williamsburg-James City County Community Action Agency, Inc.
VA
Reporting
Criteria: The form SF-429 report should be completed and filed in a timely manner by the Agency (by October 31, 2023 for the fiscal year ended June 30, 2023). Condition: It was noted that the Form SF-429 was not filed in a timely manner. Cause: There was turnover in the accounting department during ...
Criteria: The form SF-429 report should be completed and filed in a timely manner by the Agency (by October 31, 2023 for the fiscal year ended June 30, 2023). Condition: It was noted that the Form SF-429 was not filed in a timely manner. Cause: There was turnover in the accounting department during the year and delays with getting access to the system to the Agency's third party contractor for accounting services. Effect: The Agency was not in compliance with the grant's reporting requirements. Questioned Cost Amount: None noted. Perspective Information: The report required to be filed for the grant was tested and was not submitted timely. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the report be completed and submitted prior to the October 31st deadline. Views of Responsible Officials and Planned Corrective Action: The Agency agrees with this finding. See auditee's corrective action plan. Permissions have now been granted to provide outsourced accounting firm with access to Grant Solutions. The SF-429 reports will be filed in a timely manner going forward. Corrective action contact person: Kristy Gamble, Chief Financial Officer, (630) 280-2580; Kristy-gamble@wipfli.com. Completion Date: November 21, 2023.
View Audit 318088
Finding 485278 (2023-006)
Significant Deficiency 2023
City of Muskegon Heights
MI
Questioned Costs Allowable Costs / Cost Principles Cash Management
2023-006 – Reporting (Repeat Finding) Auditor Description of Condition and Effect. The City has not performed all of the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting. Specifically, the Project and Expenditure reports for first and second quarter of 2023 were not f...
2023-006 – Reporting (Repeat Finding) Auditor Description of Condition and Effect. The City has not performed all of the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting. Specifically, the Project and Expenditure reports for first and second quarter of 2023 were not filed. However, these reports were filed for the third and fourth quarter of 2023. As a result of this condition, the City did not comply completely with the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds grant. Auditor Recommendation. We recommend that the City review the reporting requirements for each grant and complete all required reporting as required under the terms of the grant agreement. Corrective Action. City staff has accessed these reports and attempted to submit all required reports. Ongoing reports have been submitted on time. Assistance will be sought with federal agencies as necessary. Responsible Person. City Manager Anticipated Completion Date. December 31, 2024
View Audit 318039
Finding 485273 (2023-002)
Significant Deficiency 2023
Town of Boxford
MA
Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment
Select Board and School Committee will adopt any required written policies and procedures under Uniform Guidance. Select Board and School Committee will formally adopt written policies and procedures under Uniform Guidance by September 30, 2024
Select Board and School Committee will adopt any required written policies and procedures under Uniform Guidance. Select Board and School Committee will formally adopt written policies and procedures under Uniform Guidance by September 30, 2024
View Audit 318025
Finding 485267 (2023-005)
Material Weakness 2023
Village of North Syracuse Housing Authority
NY
HUD Housing Programs Reporting
The new director and staff know that SEMAP reports are due annually. They also know that the report is the responsibility of the director to complete the SEMAP filing. The director who was in place during the 2019-2020-2021 should have filed the SEMAP report.
The new director and staff know that SEMAP reports are due annually. They also know that the report is the responsibility of the director to complete the SEMAP filing. The director who was in place during the 2019-2020-2021 should have filed the SEMAP report.
View Audit 318024
Finding 485251 (2023-002)
Significant Deficiency 2023
Lake County, Illinois
IL
Questioned Costs Subrecipient Monitoring Reporting
Finding 2023-002 Condition The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The County will initiate a process to ensure reports will be filed as require...
Finding 2023-002 Condition The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The County will initiate a process to ensure reports will be filed as required by the Federal Funding Accounting and Transparency Act. In addition, the County will determine if previous reports are to be prepared and submitted. On a prospective basis, the County will review and revise our procedures as necessary to ensure requirements are met of the Federal Funding Accounting and Transparency Act. Name(s) of Contact Person(s) Responsible for Corrective Action: Melissa Gallagher, Chief Financial Officer Anticipated Completion Date: December 31, 2024
View Audit 318016
Finding 485191 (2023-005)
Significant Deficiency 2023
City of Stockton
CA
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting
City’s Corrective Action Plan: This is pandemic-related funding with limited guidance on reporting requirements. However, the City has tracked all expenditures and retained documentation for allowable costs. The City will maintain supporting documentation when a federal or grantor agency allows for ...
City’s Corrective Action Plan: This is pandemic-related funding with limited guidance on reporting requirements. However, the City has tracked all expenditures and retained documentation for allowable costs. The City will maintain supporting documentation when a federal or grantor agency allows for an extension or removes any reporting requirement. The City will centralize reporting requirements to assist in verifying compliance is met. Responsible Person: Carrie Wright (Director of Economic Development), Jennifer Winn (Grants Manager) Expected Implementation Date: September 2024
View Audit 318000
Finding 485175 (2023-004)
Material Weakness 2023
Municipality of Corozal
PR
HUD Housing Programs Material Weakness Reporting
Finding 2023-004 Management’s Response: The Director of Federal Programs was instructed to correct this situation. The deadline was set for August 30, 2024.
Finding 2023-004 Management’s Response: The Director of Federal Programs was instructed to correct this situation. The deadline was set for August 30, 2024.
View Audit 317982
Finding 485174 (2023-003)
Material Weakness 2023
Municipality of Corozal
PR
HUD Housing Programs Material Weakness Reporting
Finding 2023-003 Management’s Response: The Director of Federal Programs was instructed to correct this situation. The deadline was set for August 30, 2023.
Finding 2023-003 Management’s Response: The Director of Federal Programs was instructed to correct this situation. The deadline was set for August 30, 2023.
View Audit 317982
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