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Corrective Action Plans

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Finding 402527 (2023-023)
Significant Deficiency 2023
State of Michigan
MI
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.302
Finding 2023-023 Pandemic EBT Food Benefits, ALN 10.542 - Accuracy of Financial Reports Management Views MDHHS agrees with the finding. Planned Corrective Action The Food and Nutrition Service has ended the P-EBT program and there will be no additional expenses after February 2024. However, for th...
Finding 2023-023 Pandemic EBT Food Benefits, ALN 10.542 - Accuracy of Financial Reports Management Views MDHHS agrees with the finding. Planned Corrective Action The Food and Nutrition Service has ended the P-EBT program and there will be no additional expenses after February 2024. However, for the last report submitted during May 2024, MDHHS implemented a report review process prior to certification to ensure the P-EBT financial report information is accurate. Anticipated Completion Date Completed Responsible Individual(s) Bethany Cabanaw, MDHHS
View Audit 309982
Finding 402526 (2023-022)
Material Weakness 2023
State of Michigan
MI
Eligibility Questioned Costs Allowable Costs / Cost Principles § 200.516
Finding 2023-022 Pandemic EBT Food Benefits, ALN 10.542 - Lack of Documentation for School Modality Data Reviews Management Views MDHHS disagrees that not formally documenting the review details on the log rises to the level of a material weakness and material noncompliance. MDHHS selects a sampl...
Finding 2023-022 Pandemic EBT Food Benefits, ALN 10.542 - Lack of Documentation for School Modality Data Reviews Management Views MDHHS disagrees that not formally documenting the review details on the log rises to the level of a material weakness and material noncompliance. MDHHS selects a sample of schools that submitted data and verifies the accuracy of Pandemic EBT (P-EBT) school modality data reported, documenting the schools reviewed within a log. Following the written business process, P-EBT staff first identify public information available to verify the school’s modality data such as the school’s calendar or news articles, and then reach out to school administration if public information is not available. If additional steps are required to reconcile the data, P-EBT staff document the support and results, sign off on the reconciliation, and forward to a supervisor for review. For this review period, no discrepancies were identified between what the school reported, and school websites. Since no discrepancies were noted, staff verbally communicated the review results to the manager and the log of sample items reviewed were kept within a shared drive. Planned Corrective Action MDHHS has no corrective action planned at this time as P-EBT benefit issuance ended as of May 11, 2023. No additional benefits will be issued in fiscal year 2024. Anticipated Completion Date Not applicable Responsible Individual(s) Kathy Cornell, MDHHS
View Audit 309982
Finding 402492 (2023-006)
Significant Deficiency 2023
State of Michigan
MI
Subrecipient Monitoring Questioned Costs Cash Management § 200.303
Finding 2023-006 MDE, Security Management and Access Controls Management Views The Michigan Department of Education (MDE) agrees with the finding. Planned Corrective Action For part a., as part of the Michigan Nutrition Data (MiND) 2.0 Implementation Project, MDE will institute a mechanism to capt...
Finding 2023-006 MDE, Security Management and Access Controls Management Views The Michigan Department of Education (MDE) agrees with the finding. Planned Corrective Action For part a., as part of the Michigan Nutrition Data (MiND) 2.0 Implementation Project, MDE will institute a mechanism to capture the person to whom the access has been delegated. MDE will review the policies and procedures with department staff that is responsible for security access controls for the Next Generation Grant, Application and Cash Management System (NexSys) to ensure proper access control policies are followed. For part b., MDE will update policies and procedures to ensure review of all accounts on a semi-annual basis. For parts c. and d., MDE will continue to work with DTMB to find more efficient ways to ensure all non-privileged users are recertified and improve the technical solution to deactivate users after 18 months of inactivity. For part e., as part of the movement of the grants management unit at MDE to a different office, MDE is reviewing the policies around high-risk transactions and will update the policies to meet established standards. Anticipated Completion Date October 1, 2024 Responsible Individual(s) David Judd, MDE
View Audit 309982
Finding 402477 (2023-021)
Material Weakness 2023
State of Michigan
MI
Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment § 200.516
Finding 2023-021 SNAP Cluster, ALN 10.551 and 10.561 - EBT Reconciliations Management Views MDHHS disagrees that a material weakness and material noncompliance exist. MDHHS federal reporting conducts a daily reconciliation of federal draws and authorizations to retailers based on vendor EBT reports...
Finding 2023-021 SNAP Cluster, ALN 10.551 and 10.561 - EBT Reconciliations Management Views MDHHS disagrees that a material weakness and material noncompliance exist. MDHHS federal reporting conducts a daily reconciliation of federal draws and authorizations to retailers based on vendor EBT reports. In addition, MDHHS conducts a monthly reconciliation between Bridges, Bridges data warehouse, and vendor EBT reports using daily data to ensure the client information in Bridges and Bridges data warehouse is accurate. The monthly reconciliation process does not impact the federal draw because the daily reconciliation of the vendor EBT report is used for this purpose. MDHHS provided detailed and accurate descriptions of MDHHS daily and monthly EBT reconciliations to the designated federal awarding agency contacts at the United States Department of Agriculture Food and Nutrition Service Agency that are familiar with MDHHS processes and received confirmation that the current reconciliation processes in place are sufficient to comply with federal regulations. Planned Corrective Action MDHHS disagrees with the finding and does not intend to take further action. Anticipated Completion Date Not applicable Responsible Individual(s) Sara Gross, MDHHS
View Audit 309982
Finding 402465 (2023-010)
Material Weakness 2023
City of Cambridge Massachusetts
MA
Reporting Questioned Costs Material Weakness § 200.303 § 200.328
The Finance department will document the reconciliation of the City's GL ARPA expenditures and obligations to the Department of Treasury ARPA reporting portal report both quarterly and annually. All reconciling adjustments and GL report documentation will be properly retained.
The Finance department will document the reconciliation of the City's GL ARPA expenditures and obligations to the Department of Treasury ARPA reporting portal report both quarterly and annually. All reconciling adjustments and GL report documentation will be properly retained.
View Audit 309973
Finding 402459 (2023-007)
Material Weakness 2023
City of Cambridge Massachusetts
MA
Questioned Costs Subrecipient Monitoring HUD Housing Programs § 200.303
The City will work with all HOPWA subrecipients to ensure that a complete and accurate CAPER is completed in the appropriate format as required by HUD. This will include a focus on inputting the correct (eg, actual expended vs. award amount) funding amount.
The City will work with all HOPWA subrecipients to ensure that a complete and accurate CAPER is completed in the appropriate format as required by HUD. This will include a focus on inputting the correct (eg, actual expended vs. award amount) funding amount.
View Audit 309973
Finding 402457 (2023-006)
Material Weakness 2023
City of Cambridge Massachusetts
MA
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303
The City will use the contract start date (7/1) as the Obligation date, and will submit the FFATA report accordingly.
The City will use the contract start date (7/1) as the Obligation date, and will submit the FFATA report accordingly.
View Audit 309973
Finding 402447 (2023-003)
Significant Deficiency 2023
City of Hazelwood, Missouri
MO
Subrecipient Monitoring Reporting Allowable Costs / Cost Principles
The Finance Director and the Assistant Finance Director both attended additional training regarding the preparation of the Schedule of Expenditures of Federal Awards. A complete internal control schedule separate from the Purchasing Policy will be written and in place by June 30, 2024.
The Finance Director and the Assistant Finance Director both attended additional training regarding the preparation of the Schedule of Expenditures of Federal Awards. A complete internal control schedule separate from the Purchasing Policy will be written and in place by June 30, 2024.
View Audit 309971
Center for Cultural & Technical Interchange Between East & West, INC
HI
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.332 § 200.403
Activities Allowed and Unallowed / Allowable Costs and Cost Principles Please reference Finding 2023-002 for new procedures implemented during fiscal 2024 to ensure that payroll costs are allocated properly. In reference to the non-payroll costs, the finding arose because the Center’s participant da...
Activities Allowed and Unallowed / Allowable Costs and Cost Principles Please reference Finding 2023-002 for new procedures implemented during fiscal 2024 to ensure that payroll costs are allocated properly. In reference to the non-payroll costs, the finding arose because the Center’s participant database did not store an audit trail of the on-line approvals once the award was processed. In the current fiscal year, the Center’s software consultant worked with our software provider to update our participant database to include an audit feature which provides the full approval history for awards that are completed. Reporting The FFATA report was filed in fiscal 2024. Procedures were modified to ensure that necessary information is requested from Center subaward recipients to assist in preparing the FFATA reports. Furthermore, the subaward agreement template was revised to make reference to the need for filing FFATA reports. Subrecipient Monitoring Management has revised procedures to ensure that the subaward recipients are notified of the federal assistance listing number. In addition, Finance staff have been reminded of the necessity to communicate the assistance number to our subaward recipients.
View Audit 309953
Exeter Health Resources, Inc.
NH
Reporting
Accuracy of Reporting - Federal Agency: U.S. Department of Health and Human Services; Award Name: COVID-19 Provider Relief Funds; Program Year: Provider Relief Reporting Period 4; ALN No.: 93.498; Criteria: Management was responsible for reporting accurate lost revenues and COVID-related expenditure...
Accuracy of Reporting - Federal Agency: U.S. Department of Health and Human Services; Award Name: COVID-19 Provider Relief Funds; Program Year: Provider Relief Reporting Period 4; ALN No.: 93.498; Criteria: Management was responsible for reporting accurate lost revenues and COVID-related expenditures based on the terms of the grant agreement. Condition: During compliance testing, it was identified that certain lost revenues included in the final report were not accurate based on the definitions of the grant agreement. Context: The lost revenues reported for the period were not accurate. Cause: The supporting documentation retained that calculated lost revenues was $38,198 inaccurate in the revenues reported for the fourth quarter of calendar year 2021 through the third quarter of calendar year 2022. Effect: As a result of the condition, the Corporation's required reporting for this grant was misstated. Recommendation: In the future, the Corporation should ensure it implements appropriate processes and controls to ensure a review is performed prior to submission to the awarding agency. View of Responsible Officials: Management acknowledges the finding and will develop dual independent sign off procedures on all future reportings to ensure completeness and accuracy of calculations utilized within the report. Internal documentation will be adjusted accordingly.
View Audit 309928
Semo Electric Cooperative
MO
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Noncompliance: Activities Allowed/Unallowed; Allowable Costs/Activities; Reporting A. Comments on Findings and Recommendations: We concur with the auditor’s findings and recommendations regarding reporting of project expenses and unidentified errors in project reconciliations completed by staff. ...
Noncompliance: Activities Allowed/Unallowed; Allowable Costs/Activities; Reporting A. Comments on Findings and Recommendations: We concur with the auditor’s findings and recommendations regarding reporting of project expenses and unidentified errors in project reconciliations completed by staff. B. Actions Taken or Planned: Management concurs. Large fiber installation project still in process at year-end. Subsequent reconciliations have been completed. Controls and other project processes have been improved to ensure more timely reconciliation of material charge-outs to the timing of the installation of material. Anticipated completion date: Completed Contact information for this finding: Amanda Burnett, Chief Financial Officer, 573-471-5821
View Audit 309920 Questioned Costs: $1
Finding 402388 (2023-001)
Material Weakness 2023
Semo Electric Cooperative
MO
Questioned Costs Subrecipient Monitoring Reporting
Material Weakness in Internal Control A. Comments on Findings and Recommendations: We concur with the auditor’s findings and recommendations regarding reporting of project expenses and unidentified errors in project reconciliations completed by staff. B. Actions Taken or Planned: Management...
Material Weakness in Internal Control A. Comments on Findings and Recommendations: We concur with the auditor’s findings and recommendations regarding reporting of project expenses and unidentified errors in project reconciliations completed by staff. B. Actions Taken or Planned: Management concurs. Large fiber installation project still in process at year-end. Subsequent reconciliations have been completed. Controls and other project processes have been improved to ensure more timely reconciliation of material charge-outs to the timing of the installation of material. Anticipated completion date: Completed Contact information for this finding: Amanda Burnett, Chief Financial Officer, 573-471-5821
View Audit 309920 Questioned Costs: $1
Finding 402387 (2023-001)
Significant Deficiency 2023
Hendersonville Housing Authority
NC
HUD Housing Programs Internal Control / Segregation of Duties Reporting
Corrective Action Plan: The Executive Director will advise the CPA of all purchases that exceed the capitalization threshold when they occur. Copies of the check(s) and invoice(s) will be scanned into the month they are paid (into the Laserfiche electronic storage system). The CPA will review the pa...
Corrective Action Plan: The Executive Director will advise the CPA of all purchases that exceed the capitalization threshold when they occur. Copies of the check(s) and invoice(s) will be scanned into the month they are paid (into the Laserfiche electronic storage system). The CPA will review the payments scanned monthly and also scan the disbursements for any that could have been missed. At the end of the fiscal year, the disbursements that meet the capitalization requirements of HAHC and RTS will be entered into the depreciation schedule. Person(s) responsible: Executive Director- Connie Stewart CPA- Barfield and Kinkead LLC Completion Date: Fiscal year ending September 30, 2024
View Audit 309918
Finding 402386 (2023-002)
Material Weakness 2023
The Water Works and Sewer Board of the Town of Sardis City, Alabama
AL
Reporting Internal Control / Segregation of Duties
Finding 2023-002 – Material Adjustments Description of Finding: The auditor found that The Entity relied on auditors to propose entries after audit procedures and had not recorded entries needed at the time of the audit. Statement of Concurrence or Nonconcurrence: Management concurs with this fi...
Finding 2023-002 – Material Adjustments Description of Finding: The auditor found that The Entity relied on auditors to propose entries after audit procedures and had not recorded entries needed at the time of the audit. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective Action: The Entity will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstated financial statements, and increase the accuracy of interim financial reports used by management.
View Audit 309917
Finding 402385 (2023-001)
Material Weakness 2023
The Water Works and Sewer Board of the Town of Sardis City, Alabama
AL
Internal Control / Segregation of Duties Reporting Subrecipient Monitoring
Finding 2023-001 – Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Mana...
Finding 2023-001 – Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective Action: Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring approvals for all transactions.
View Audit 309917
Finding 402340 (2023-003)
Significant Deficiency 2023
The Corporation for Manufacturing Excellence Dba Manex
CA
Cash Management Internal Control / Segregation of Duties Allowable Costs / Cost Principles
2023-003 Finding - Federal Award - Significant Deficiency - Reporting US Department ofCommerceAL#11.611 Context and Cause - The Organization was not made aware by grants, CMTC or prior auditors that the final upload package of the federal reports and requests for reimbursement should have internal c...
2023-003 Finding - Federal Award - Significant Deficiency - Reporting US Department ofCommerceAL#11.611 Context and Cause - The Organization was not made aware by grants, CMTC or prior auditors that the final upload package of the federal reports and requests for reimbursement should have internal control oversight procedures and did not exercise such oversight. Only one individual was responsible for preparing and filing these final documents after such details were reviewed individually throughout the month by other individuals responsible for that review. The payroll time sheet review process was consistently followed, however, and there is not a process for the final processed payroll rep01ts to be reviewed by a second individual.Recommendation: We recommend management implement procedures to ensure the Uniform Grant Guidance and the Compliance Supplement requirements for controls over Reporting, Allowable Costs, and Cash Management are designed and performed. The month­ end checklist currently being used is a good start, and this could be enhanced by adding sections for the above items, and having specific individuals' initial and date on the checklist when the procedures are completed. A fiscal policy and procedure manual would also be a good tool. Action Taken: Manex will update fiscal Policy to include oversight on reporting to funders
View Audit 309904
Homeless Assistance Leadership Organization, Inc.
WI
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.302
We agree with the finding and provide below the corrective action plan. Corrective action plan: We will provide additional training to staff responsible for tracking federal and state awards and utilize another member of management to review and approve the grant tracking spreadsheets routinely. Add...
We agree with the finding and provide below the corrective action plan. Corrective action plan: We will provide additional training to staff responsible for tracking federal and state awards and utilize another member of management to review and approve the grant tracking spreadsheets routinely. Additionally, reconciliations will be performed monthly between the grant spreadsheets and the financial reporting software.
View Audit 309901
Finding 402311 (2023-004)
Material Weakness 2023
Family Health Centers, Inc.
SC
Reporting
In Finding 2023-004, a finding reported that the Organization reported incorrect data on the Federal Financial Report submission. Management recognizes the importance of complying with federal reporting guidelines. In response to Finding 2023-004, procedures will be established to ensure that Feder...
In Finding 2023-004, a finding reported that the Organization reported incorrect data on the Federal Financial Report submission. Management recognizes the importance of complying with federal reporting guidelines. In response to Finding 2023-004, procedures will be established to ensure that Federal Financial Reports are reviewed by a person other than the preparer prior to submission to DHHS. These procedures will be implemented by the Chief Financial Officer by July 31, 2024.
View Audit 309899
Finding 401951 (2023-003)
Material Weakness 2023
Turning Point, Inc.
MI
Questioned Costs Reporting
Finding 2023-003 Condition A submission selected for testing did not agree to the underlying general ledger for the corresponding period. Multiple reports were not submitted within the contracts stated time frame Corrective Action Plan Corrective Action Planned: The finance staff are reconciling...
Finding 2023-003 Condition A submission selected for testing did not agree to the underlying general ledger for the corresponding period. Multiple reports were not submitted within the contracts stated time frame Corrective Action Plan Corrective Action Planned: The finance staff are reconciling the general ledger to the financial status reports or other grant billings each month. Name(s) of Contact Person(s) Responsible for Corrective Action: The Director of Accounting, Dawn Bonderczuk, and the Grant Accountant. Anticipated Completion Date: July 31, 2024.
View Audit 309873 Questioned Costs: $1
Finding 401946 (2023-002)
Material Weakness 2023
Turning Point, Inc.
MI
Questioned Costs Allowable Costs / Cost Principles Cash Management
Finding 2023-002 Condition The Organization did not have timely approval of non-payroll expenditures to support preparation of reliable financial reports to grantors. Corrective Action Plan Corrective Action Planned: Improvements have already been made to this process in the current year rega...
Finding 2023-002 Condition The Organization did not have timely approval of non-payroll expenditures to support preparation of reliable financial reports to grantors. Corrective Action Plan Corrective Action Planned: Improvements have already been made to this process in the current year regarding the timely submission of supporting documentation and authorization and this will continue to be an area of focus in both operations and finance. Name(s) of Contact Person(s) Responsible for Corrective Action: The Director of Accounting, Dawn Bonderczuk, and the Account Payable Clerk or Accountant. Anticipated Completion Date: July 31, 2024.
View Audit 309873
Centro Comprensivo De Cáncer De La Universidad De Puerto Rico
PR
Questioned Costs Reporting Internal Control / Segregation of Duties § 200.512
The Comprehensive Cancer Center (CCC) has implemented a Corrective Action Plan on November 2023 and has significantly improved the submission of the Single Audit Report FY 2023 and the data collection. The result of the implementation of the corrective action plan for FY 2023 allows the CCC to begin...
The Comprehensive Cancer Center (CCC) has implemented a Corrective Action Plan on November 2023 and has significantly improved the submission of the Single Audit Report FY 2023 and the data collection. The result of the implementation of the corrective action plan for FY 2023 allows the CCC to begin the financial statement and Single Audit of FY 2024 on time. We establish a procedure to ensure that the information required to be disclosed in the Single Audit is scheduled. Despite efforts to complete the Single Audit FY 2023 on March 31, 2024, CCCUPR Management and auditors agreed that they require two (2) additional months to complete the process. To ensure the timely completeness of the Financial Statement and Single audit of FY 2024 before March 31, 2025 we implement the following aggressive work plan:  Management closing and submission Final Trial Balance to Auditors August 8, 2024.  Completion and Delivery to Auditors PBC items October 31, 2024.  Distribution of Financial Statement and Single Audit Draft for review (management and Auditors) November 11, 2024  Final review of the Draft by the auditors – November 15, 2024.  Final Issuance of Financial Statement, Single Audit, and data collection November 30, 2024.
View Audit 309869
Finding 401913 (2023-002)
Material Weakness 2023
Midcoast Maine Community Action
ME
Reporting § 200.508 § 200.510
Responsible Person for Corrective Action: Lindsay Mitchell, Director of Fiscal & Facilities. Corrective Action to be Taken: All Fiscal team members will be attending various training courses around GAAP reporting guidelines. Training will be through the CPE website, also any other sources management...
Responsible Person for Corrective Action: Lindsay Mitchell, Director of Fiscal & Facilities. Corrective Action to be Taken: All Fiscal team members will be attending various training courses around GAAP reporting guidelines. Training will be through the CPE website, also any other sources management can engage in through WiPFLi or CAPLAW. Reports will all be submitted after a review and approval from the Director of Fiscal and Facilities. Policies and procedures will be updated with the assistance of a fiscal consultant to ensure that these policies and procedures are followed through. Back up will be required for every entry and entry and backup will be scanned to a permanent document folder so it can be referenced so if there are any changes made there will be an audit trail for follow up. These new policies and procedures will be initialed by the fiscal team for acknowledgement of changes, and it will be part of the performance evaluation process. The anticipated completion date for this corrective action is September 30, 2024.
View Audit 309834
Finding 401902 (2023-002)
Significant Deficiency 2023
New Endeavors by Women
DC
Reporting § 200.302
Views of Responsible Officials: As of 6/1/2024, NEW's accounting has been outsourced and a new accounting system will be utilized.
Views of Responsible Officials: As of 6/1/2024, NEW's accounting has been outsourced and a new accounting system will be utilized.
View Audit 309829
Finding 401873 (2023-001)
Significant Deficiency 2023
Rowan County Housing Authority
NC
HUD Housing Programs Eligibility Reporting
Corrective Action Plan For the Year Ended September 30, 2023 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Sara Potts, Executive Director Corrective Action: We concur. Management will rev...
Corrective Action Plan For the Year Ended September 30, 2023 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Sara Potts, Executive Director Corrective Action: We concur. Management will review the internal control procedures as they relate to eligiblity and will implement procedures to ensure all documents are obtained during intake. Proposed Completion Date: Immediately.
View Audit 309773
Finding 401869 (2023-001)
Material Weakness 2023
Columbiana County
OH
Reporting
In response to your finding 2023-001, the Commissioners will be contacting Clark Schaefer Hackett to help guide their office in the reporting process and corrective actions in order to resolve this issue before the next audit.
In response to your finding 2023-001, the Commissioners will be contacting Clark Schaefer Hackett to help guide their office in the reporting process and corrective actions in order to resolve this issue before the next audit.
View Audit 309765
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