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Corrective Action Plans

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South Dakota Urban Indian Health, Inc.
SD
Reporting § 200.510
2022 – 006: Reporting - Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Condition: During fiscal year 2022, the Organization did not have adequate controls in place to ensure the SEFA accurately reflected each award's federal agency and assistance listing num...
2022 – 006: Reporting - Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Condition: During fiscal year 2022, the Organization did not have adequate controls in place to ensure the SEFA accurately reflected each award's federal agency and assistance listing number. There were differences between the SEFA and the grant agreements/compliance supplements, requiring adjustments to the SEFA. Corrective Action Plan: As of October 1, 2024, the start of FY25 QuickBooks has been the only software used, and Revenue and Disbursements are being classed by Fund. General ledgers are now reconciled monthly. Each grant will have its own folder and required information to assure an accurate SEFA can be completed will be included.
View Audit 365905
Finding 576017 (2022-005)
Material Weakness 2022
South Dakota Urban Indian Health, Inc.
SD
Material Weakness Reporting Equipment & Real Property Management § 200.302 § 200.333
2022 – 005: Reporting (Compliance; Internal Controls Over Compliance) Material Weakness – 93.U01 Title V Condition: The Organization was unable to provide any of the required reports for the Title V program, including the financial report, activity narrative, third-party income report, GPRA/GPRAM...
2022 – 005: Reporting (Compliance; Internal Controls Over Compliance) Material Weakness – 93.U01 Title V Condition: The Organization was unable to provide any of the required reports for the Title V program, including the financial report, activity narrative, third-party income report, GPRA/GPRAMA, urban data standards, and property inventory. Without these reports, we were unable to perform the necessary audit procedures to assess compliance with federal requirements. Corrective Action Plan: As of October 1, 2024, the start of FY25 QuickBooks has been the only software used and Revenue and Disbursements are being classed by Fund. General ledgers are reconciled monthly so this should take care of this issue. Management has worked on procedures and training to assure financial report, activity narrative, third-party income report, GPRA/GPRAMA, urban data standards, and property inventory are completed.
View Audit 365905
Finding 576013 (2022-003)
Material Weakness 2022
South Dakota Urban Indian Health, Inc.
SD
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.302 § 200.333
2022 – 003: Activities Allowed and Unallowed, Allowable Costs, Period of Performance (Compliance; Internal Controls Over Compliance Material Weakness – 93.U01 Title V Condition: The Organization’s general ledger did not allow for sufficient identification of transactions related to the major progr...
2022 – 003: Activities Allowed and Unallowed, Allowable Costs, Period of Performance (Compliance; Internal Controls Over Compliance Material Weakness – 93.U01 Title V Condition: The Organization’s general ledger did not allow for sufficient identification of transactions related to the major program, Title V. Title V expenditures were recorded through journal entries without supporting transaction-level detail. Because of this, the population of expenditures could not be tied to individual transactions, and pulling samples from this population would not provide a reasonable basis for drawing conclusions about the population tested. As a result, we were unable to select transactions for testing or perform the necessary audit procedures to assess compliance with federal requirements. Corrective Action Plan: As of October 1, 2024, the start of FY25 QuickBooks has been the only software used, and Revenue and Disbursements are being classed by Fund. General ledgers are reconciled monthly.
View Audit 365905 Questioned Costs: $1
Browning Public Schools
MT
Procurement, Suspension & Debarment Reporting § 200.512
This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they w...
This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
View Audit 365877
Bear Paw Cooperative
MT
Procurement, Suspension & Debarment Reporting § 200.512
The Covid-19 pandemic caused delays in the audit and as such the required deadline could not be met. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.
The Covid-19 pandemic caused delays in the audit and as such the required deadline could not be met. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.
View Audit 365856
Finding 575793 (2022-010)
Material Weakness 2022
Village of Coalton
OH
Cash Management Reporting Matching / Level of Effort / Earmarking
Again started before I got here. I did what I was told by DLZ our Consultant.
Again started before I got here. I did what I was told by DLZ our Consultant.
View Audit 365765
Albuquerque Area Indian Health Board, Inc.
NM
Questioned Costs Cash Management Internal Control / Segregation of Duties § 200.302 § 200.305
View of Responsible Officials and Corrective Action Plan The excess drawdown may have occurred due to the carry fund balance being included as a debit balance on the trial balance during review of drawdown expenses and not adjusted to reduce the amount of the drawdown(s). The error was discovered wh...
View of Responsible Officials and Corrective Action Plan The excess drawdown may have occurred due to the carry fund balance being included as a debit balance on the trial balance during review of drawdown expenses and not adjusted to reduce the amount of the drawdown(s). The error was discovered when the Accounting Manager was in the process of preparing the SEFA schedule. The Accounting Manager disclosed this error to the auditor during the course of the audit. Corrective Action Plan Timeline AAIHB will consult with the Program Manager and awarding agency to determine the appropriate resolution of the excess drawdown within 30 days. AAIHB finance office has a process in place of reviewing drawdowns and monitoring expenses as grants approach the end of the project funding period. Designation of Employee Position Responsible for Meeting Deadline Accounting Manager and Finance Director
View Audit 365730 Questioned Costs: $1
Albuquerque Area Indian Health Board, Inc.
NM
Reporting Subrecipient Monitoring
View of Responsible Officials and Corrective Action Plan The AAIHB has missed the filing deadline for the FY 2022 Data Collection Form. The AAIHB will file the FY 2022 Data Collection Form within 30 days. The AAIHB will review and revise its internal review processes are completed in a timely manner...
View of Responsible Officials and Corrective Action Plan The AAIHB has missed the filing deadline for the FY 2022 Data Collection Form. The AAIHB will file the FY 2022 Data Collection Form within 30 days. The AAIHB will review and revise its internal review processes are completed in a timely manner. Corrective Action Plan Timeline Corrective action plan timeline is to submit FY 2022 audit and data collection forms within 30 days. Designation of Employee Position Responsible for Meeting Deadline Executive Director and Finance Officer
View Audit 365730
Juneau Economic Development Council
AK
Reporting Subrecipient Monitoring § 200.512
Finding 2022-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Sam Muse, Finance and Administration Director Corrective Action: JEDC will implement a policy in which, whenever Federal or State dollars are transferred to JEDC, JEDC will obtain written clarific...
Finding 2022-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Sam Muse, Finance and Administration Director Corrective Action: JEDC will implement a policy in which, whenever Federal or State dollars are transferred to JEDC, JEDC will obtain written clarification from the entity transferring the money expressly indicating whether JEDC is a contractor or a subrecipient of the monies. Additionally, JEDC will use a “checklist” to confirm and verify that determination and will seek additional clarification if there is any disagreement in the classifications. Proposed Completion Date: July 1, 2024.
View Audit 365540
Finding 575138 (2022-009)
Significant Deficiency 2022
City of Davis
CA
Subrecipient Monitoring Reporting
Finding Reference Number: SA2022-009 Compliance with Program Expenditure Category Requirements and Reporting AL Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of the Treasury Pass Through Entity: California St...
Finding Reference Number: SA2022-009 Compliance with Program Expenditure Category Requirements and Reporting AL Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of the Treasury Pass Through Entity: California State Water Resources Control Board Federal Award Identification Number: CA5710001, 219223, SLFRP3223 • Fiscal Year of Initial Finding: 2022 • Name(s) of the contact person: Kelly Stachowicz, Interim City Manager • Corrective Action Plan: In the future, City staff will be more diligent in assessing appropriate expenditure category and its compliance requirements. Closer review of the grant requirements will be performed to ensure compliance with subrecipient monitoring clauses, if any. This particular occurrence was a one-time event and the activities have now concluded. • Anticipated Completion Date: July 2025
View Audit 365226
Finding 575126 (2022-003)
Material Weakness 2022
City of Davis
CA
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Finding Reference Number: SA 2022-003 Federal Funding Accountability and Transparency Act (FFATA) Reporting AL Number: 14.218 Assistance Listing Title: CDBG - Entitlement Grants Cluster – Community Development Block Grants/Entitlement Grants COVID-19 - Community Development Block Grants/Entit...
Finding Reference Number: SA 2022-003 Federal Funding Accountability and Transparency Act (FFATA) Reporting AL Number: 14.218 Assistance Listing Title: CDBG - Entitlement Grants Cluster – Community Development Block Grants/Entitlement Grants COVID-19 - Community Development Block Grants/Entitlement Grants-CV Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-14-MC-06-0037, B-15-MC-06-0037, B-16-MC-06-0037, B-17-MC-06-0037, B-18-MC-06-0037, B-19-MC-06-0037, B-20-MC-06-0037, B-20-MW-06-0037, B-21-MC-06-0037 • Fiscal Year of Initial Finding: 2021 • Name(s) of the contact person: Jennifer Block, Management Analyst • Corrective Action Plan: The City has an existing FFATA Procedure. All relevant staff (those working with federal funds) will receive training on the procedure to ensure familiarity with it and understanding of the requirements to complete FFATA reporting. The City filed the missing report in March 2024. • Anticipated Completion Date: March 10, 2024
View Audit 365226
Finding 575124 (2022-001)
Material Weakness 2022
City of Davis
CA
Reporting Cash Management
Finding Reference Number: SA 2022-001 Accurate Financial Reporting in the Annual PR26 Report and Quarterly PR29 Reports and Failure to File Quarterly PR29 Reports AL Number: 14.218 Assistance Listing Title: CDBG - Entitlement Grants Cluster – Community Development Block Grants/Entitlement Gra...
Finding Reference Number: SA 2022-001 Accurate Financial Reporting in the Annual PR26 Report and Quarterly PR29 Reports and Failure to File Quarterly PR29 Reports AL Number: 14.218 Assistance Listing Title: CDBG - Entitlement Grants Cluster – Community Development Block Grants/Entitlement Grants COVID-19 - Community Development Block Grants/Entitlement Grants-CV Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-14-MC-06-0037, B-15-MC-06-0037, B-16-MC-06-0037, B-17-MC-06-0037, B-18-MC-06-0037, B-19-MC-06-0037, B-20-MC-06-0037, B-20-MW-06-0037, B-21-MC-06-0037 • Fiscal Year of Initial Finding: 2021 • Name(s) of the contact person: Jennifer Block, Management Analyst • Corrective Action Plan: Since FY 2021, the City has reviewed its organizational structure and processes for management of the CDBG grant program. At the end of FY 2023, the City brought the program back in-house to the newly-created Department of Social Services and Housing (SSH). In FY 2024, staff developed a process to ensure timely and consistent draws, with reconciliation to the general ledger at the point of each draw. SSH staff have developed and implemented a timeline of required actions for the program to ensure compliance with deadlines. • Anticipated Completion Date: June 30, 2024
View Audit 365226
Mississippi Humanities Council, Inc.
MS
Reporting § 200.343
Finding: The FFR for the year ending October 31, 2022 did not accurately report unliquidated obligations to ensure complete and transparent financial reporting. Cause: MHC changed accountants and accounting software during 2022 and also moved from a cash basis to accrual basis for preparing the FFR....
Finding: The FFR for the year ending October 31, 2022 did not accurately report unliquidated obligations to ensure complete and transparent financial reporting. Cause: MHC changed accountants and accounting software during 2022 and also moved from a cash basis to accrual basis for preparing the FFR. The total of Federal Expenditures in section 1 O of the FFR was correct but the Unliquidated Obligations line was not completed. Correction: A revised, corrected FFR was submitted in August 2024. Corrective Plan for Future Years: Subsequent FFRs have been prepared correctly. The accountant ensures that line 1 O.f. on the FFR reflects the payable balance as of October 31, 20xx for the grant.
View Audit 365201
Finding 574969 (2022-006)
Material Weakness 2022
City of Ganado, Texas
TX
Reporting
The City concurs with the recommendation. The City’s Corrective Action Plan to address the condition is to remedy finding 2022-002 and as a result of additional review controls, the City will be able to provide a reconciled SEFA each fiscal year. To ensure this, reconciliations of grant expenses ...
The City concurs with the recommendation. The City’s Corrective Action Plan to address the condition is to remedy finding 2022-002 and as a result of additional review controls, the City will be able to provide a reconciled SEFA each fiscal year. To ensure this, reconciliations of grant expenses and grant revenues will be completed monthly. In addition, complete and accurate files will be maintained for each grant so that an accurate and complete SEFA can be prepared at year-end that agrees to the general ledger.The City Secretary and Mayor will be responsible for ensuring that the Corrective Action Plan is implemented.The anticipated completion date is September 30, 2026.
View Audit 365179
Finding 574852 (2022-003)
Significant Deficiency 2022
Whitman-Hanson Regional School District
MA
Period of Performance Allowable Costs / Cost Principles Reporting § 200.309
WHRSD has recently redesigned its Chart of Accounts and deployed a current ERP software program to assist in controls of expenditures of all accounts including grants. WHRSD will be completing a comprehensive review of all Business Office Procedures in the fall of 2025, and plans to update/implement...
WHRSD has recently redesigned its Chart of Accounts and deployed a current ERP software program to assist in controls of expenditures of all accounts including grants. WHRSD will be completing a comprehensive review of all Business Office Procedures in the fall of 2025, and plans to update/implement updated standard operating procedures to ensure compliance with Local, State, and Federal laws.
View Audit 365120
Finding 574832 (2022-001)
Material Weakness 2022
Whitman-Hanson Regional School District
MA
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.403
WHRSD has recently redesigned its Chart of Accounts and deployed a current ERP software program to assist in controls of expenditures of all accounts including grants. WHRSD will be completing a comprehensive review of all Business Office Procedures in the fall of 2025, and plans to update/implement...
WHRSD has recently redesigned its Chart of Accounts and deployed a current ERP software program to assist in controls of expenditures of all accounts including grants. WHRSD will be completing a comprehensive review of all Business Office Procedures in the fall of 2025, and plans to update/implement updated standard operating procedures to ensure compliance with Local, State, and Federal laws.
View Audit 365120 Questioned Costs: $1
Finding 574804 (2022-004)
Significant Deficiency 2022
Falmouth-Pendleton County Airport Board
OH
Equipment & Real Property Management Matching / Level of Effort / Earmarking Special Tests & Provisions
Finding Reference Number: 2022-004 Description of Finding: Lack of Internal Control Over Compliance – Unfamiliarity with Federal Compliance Requirements Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective ...
Finding Reference Number: 2022-004 Description of Finding: Lack of Internal Control Over Compliance – Unfamiliarity with Federal Compliance Requirements Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: In future years, when receiving federal funds, management will contact the appropriate Federal agency and inquire about Uniform Guidance compliance requirements for federal funds. Name of Contact Person: Dan Bell, Board Chairman, k62airport@gmail.com (859) 816-8879 Projected Completion Date: On or before June 30, 2026
View Audit 365093
Finding 574803 (2022-003)
Significant Deficiency 2022
Falmouth-Pendleton County Airport Board
OH
Allowable Costs / Cost Principles Reporting
Finding Reference Number: 2022-003 Description of Finding: Non-Compliance with Uniform Guidance Reporting Requirements – Audit Not Filed Timely with Federal Audit Clearinghouse Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit fi...
Finding Reference Number: 2022-003 Description of Finding: Non-Compliance with Uniform Guidance Reporting Requirements – Audit Not Filed Timely with Federal Audit Clearinghouse Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: In future years, when receiving federal funds, management will complete the audit with sufficient time to timely submit to the Federal Audit Clearinghouse. Name of Contact Person: Dan Bell, Board Chairman, k62airport@gmail.com (859) 816-8879 Projected Completion Date: On or before June 30, 2026
View Audit 365093
Finding 574802 (2022-002)
Significant Deficiency 2022
Falmouth-Pendleton County Airport Board
OH
Reporting Internal Control / Segregation of Duties
Finding Reference Number: 2022-002 Description of Finding: Lack of Internal Control Over Financial Reporting – No Accounting for Fixed Assets Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: Th...
Finding Reference Number: 2022-002 Description of Finding: Lack of Internal Control Over Financial Reporting – No Accounting for Fixed Assets Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: The Board has contracted with a local Accountant to begin entering all Board financial records into Quick Books. Name of Contact Person: Dan Bell, Board Chairman, k62airport@gmail.com (859) 816-8879 Projected Completion Date: On or before June 30, 2026
View Audit 365093
Finding 574801 (2022-001)
Material Weakness 2022
Falmouth-Pendleton County Airport Board
OH
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding Reference Number: 2022-001 Description of Finding: Lack of Internal Control Over Financial Reporting – No Accounting System Used Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: The Boa...
Finding Reference Number: 2022-001 Description of Finding: Lack of Internal Control Over Financial Reporting – No Accounting System Used Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: The Board has contracted with a local Accountant to begin entering all Board financial records into Quick Books. Name of Contact Person: Dan Bell, Board Chairman, k62airport@gmail.com (859) 816-8879 Projected Completion Date: On or before June 30, 2026
View Audit 365093
Finding 574765 (2022-002)
Significant Deficiency 2022
The County of Lebanon, Pennsylvania
PA
Internal Control / Segregation of Duties Material Weakness Reporting
Anticipated Contact Finding: 2022-002 Agency: Lebanon County Commission on D&A Abuse Person/Title: James Donmoyer, Administrator of Lebanon County Commission on D&A Abuse Finding Title: Segregation of Duties over Reporting Corrective Action: The Department was in need of additional accounting...
Anticipated Contact Finding: 2022-002 Agency: Lebanon County Commission on D&A Abuse Person/Title: James Donmoyer, Administrator of Lebanon County Commission on D&A Abuse Finding Title: Segregation of Duties over Reporting Corrective Action: The Department was in need of additional accounting personnel and as of December 2023 a new employee was hired so adequate oversight will be corrected going forward. Completion Date: December 2023
View Audit 365063
The County of Lebanon, Pennsylvania
PA
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
Anticipated Contact Finding: 2022-004 Agency: Children & Youth Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title: Lack of Documentation of Common Program Requirements Corrective Action: Our fiscal department will begin putting language in our contracts beginning...
Anticipated Contact Finding: 2022-004 Agency: Children & Youth Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title: Lack of Documentation of Common Program Requirements Corrective Action: Our fiscal department will begin putting language in our contracts beginning in the FY25-26. For those contracts already signed, an addendum will be sent to providers to add this language. Completion Date: August 2025
View Audit 365063
Finding 574761 (2022-003)
Material Weakness 2022
The County of Lebanon, Pennsylvania
PA
Reporting
Anticipated Contact Finding: 2022-003 Agency: Children & Youth Person/Title: Erin Moyer, Administrator of Children & Youth Services Finding Title: Reporting Corrective Action: Consistent with our response to 2022-001, our fiscal department will begin implementing a monthly balancing of bank acc...
Anticipated Contact Finding: 2022-003 Agency: Children & Youth Person/Title: Erin Moyer, Administrator of Children & Youth Services Finding Title: Reporting Corrective Action: Consistent with our response to 2022-001, our fiscal department will begin implementing a monthly balancing of bank accounts with the general ledger and accounts receivable. We will also be doing quarterly balancing, which will help keep us on a more timely schedule. Completion Date: August 2025
View Audit 365063
Finding 574633 (2022-004)
Material Weakness 2022
Toledo Lucas County Homelessness Board
OH
Reporting Internal Control / Segregation of Duties
• 2021 fiscal audit submitted. • Independent auditors contracted for 2023 and 2024 single audits, with completion projected for December 2025 and February 2026, respectively. • Ongoing integration and evaluation of corrective practices into daily operations. STATUS: In Progress
• 2021 fiscal audit submitted. • Independent auditors contracted for 2023 and 2024 single audits, with completion projected for December 2025 and February 2026, respectively. • Ongoing integration and evaluation of corrective practices into daily operations. STATUS: In Progress
View Audit 364896
Finding 574632 (2022-003)
Material Weakness 2022
Toledo Lucas County Homelessness Board
OH
Internal Control / Segregation of Duties Reporting
• Shared calendar with grant-specific deadlines and automated reminders. • Joint oversight by Finance and Operations Managers. • Monthly and Quarterly compliance updates to the Finance Committee and Board. STATUS: Implemented
• Shared calendar with grant-specific deadlines and automated reminders. • Joint oversight by Finance and Operations Managers. • Monthly and Quarterly compliance updates to the Finance Committee and Board. STATUS: Implemented
View Audit 364896
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