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Corrective Action Plans

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Finding 447651 (2022-002)
Significant Deficiency 2022
The Greater Ridgewood Youth Council, Inc.
NY
Reporting § 200.302
GRYC acknowledges and agrees with the finding and is in process of reviewing and analyzing allcontracts and amendments to ensure that the SEFA includes all federally awarded programs. GRYCwill start implementing this recommendation during the year ended June 30, 2023, and plans to filethe 2023 Unifo...
GRYC acknowledges and agrees with the finding and is in process of reviewing and analyzing allcontracts and amendments to ensure that the SEFA includes all federally awarded programs. GRYCwill start implementing this recommendation during the year ended June 30, 2023, and plans to filethe 2023 Uniform Guidance report timely.
View Audit 313201
Finding 447604 (2022-002)
Material Weakness 2022
Southeast Arkansas Community Action Corporation
AR
Reporting Internal Control / Segregation of Duties
Southeast Arkansas Community Action Corporation has hired a new accounting staff, finance director, and executive director. These members of our staff were hired in the latter part of 2021 and early part of 2022. This staff is dedicated to financial clarity and is working diligently to move toward e...
Southeast Arkansas Community Action Corporation has hired a new accounting staff, finance director, and executive director. These members of our staff were hired in the latter part of 2021 and early part of 2022. This staff is dedicated to financial clarity and is working diligently to move toward ensuring accounting procedures that need to be completed on a recurring basis are done based on G.A.A.P. The staff will also be working closely with the auditor. The accounting staff and finance director will attend training in August 2023
View Audit 313186
Oswego County Opportunities, Inc.
NY
Internal Control / Segregation of Duties Reporting
Corrective Action Plan: The Executive Director and Senior Director of Finance will ? develop an internal audit plan for 2023 and continue to perform audits on the identified items. We will review and update the existing procedure to provide the flexibility needed to manage during periods of turnover...
Corrective Action Plan: The Executive Director and Senior Director of Finance will ? develop an internal audit plan for 2023 and continue to perform audits on the identified items. We will review and update the existing procedure to provide the flexibility needed to manage during periods of turnover and transition. We will continue to engage the team to ensure the findings are discussed and retraining/coaching provided.Anticipated Completion Date of Corrective Action Plan: Audits Schedule in place by July 2023 ME.
View Audit 313185
Finding 447601 (2022-003)
Material Weakness 2022
Oswego County Opportunities, Inc.
NY
Reporting Matching / Level of Effort / Earmarking
Corrective Action Plan: The Executive Director and Senior Director of Finance will ? fully document process and procedures for completing the SEFA. Checklists to support significant completion of closing in January each year. Improvement put in place for 2022 did not completely address issues. Impro...
Corrective Action Plan: The Executive Director and Senior Director of Finance will ? fully document process and procedures for completing the SEFA. Checklists to support significant completion of closing in January each year. Improvement put in place for 2022 did not completely address issues. Improve system usage in developing SEFA reports and if necessary, engage outside consultants.Anticipated Completion Date of Corrective Action Plan: Procedure update with be completed by Sep 2023.
View Audit 313185
Finding 447600 (2022-002)
Material Weakness 2022
Oswego County Opportunities, Inc.
NY
Reporting Internal Control / Segregation of Duties
Corrective Action Plan: The Executive Director and Senior Director of Finance will ? update the procedures to ensure it include.clear objectives. A checklists will be developed to support significant completion of closing in January each year and provide a guide for year-end analysis. The team will ...
Corrective Action Plan: The Executive Director and Senior Director of Finance will ? update the procedures to ensure it include.clear objectives. A checklists will be developed to support significant completion of closing in January each year and provide a guide for year-end analysis. The team will meet regularly to improve the timeliness of closings and provide time for year-end analysis and reviews.Anticipated Completion Date of Corrective Action Plan: July ME 2023 (Audit Plan)
View Audit 313185
Finding 447599 (2022-001)
Material Weakness 2022
Oswego County Opportunities, Inc.
NY
Reporting
Corrective Action Plan: The Executive Director and Senior Director of Finance will ? update the procedure to ensure it includes instruction related to objectives and formats and identify responsible individuals to ensure check of reconciliations are being completed. The team will add additional rand...
Corrective Action Plan: The Executive Director and Senior Director of Finance will ? update the procedure to ensure it includes instruction related to objectives and formats and identify responsible individuals to ensure check of reconciliations are being completed. The team will add additional random audits to the 2023 Audit Plan.Anticipated Completion Date of Corrective Action Plan: July ME 2023 (Audit Plan)
View Audit 313185
Finding 447523 (2022-001)
Material Weakness 2022
Jamesville-Dewitt Central School District
NY
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Reporting
MATERIAL WEAKNESS2022-001 Oversight of Cash Disbursement ProcessCondition: Throughout 2021-2022 the District inadvertently remitted 29 duplicate checks to vendors approximating $30,800.Recommendation: We recommend the District review and enhance its current policies and procedures surrounding the ca...
MATERIAL WEAKNESS2022-001 Oversight of Cash Disbursement ProcessCondition: Throughout 2021-2022 the District inadvertently remitted 29 duplicate checks to vendors approximating $30,800.Recommendation: We recommend the District review and enhance its current policies and procedures surrounding the cash disbursement process, including training for personnel and claims auditor to strengthen internal controls over disbursements.Action Taken: The District will provide accounts payable training to the accounts payable clerk, claims auditor, and any other individuals involved in the process. In addition the district will review the purchasing policies to ensure they are providing the internal controls necessary to protect the district's funds, and that they are being followed. The District will also enhance the use of purchase orders, and become less dependent on claims forms when possible.Implementation: October 2022
View Audit 313174
Finding 447023 (2022-005)
Significant Deficiency 2022
East Alton Wood River Community High School No. 14
IL
Questioned Costs Cash Management Reporting
Education Stabilization Fund: 2022-005 Condition: We noted during ESSER III testing the District was reimbursed for duplicated expenditures reported on the 3rd and 4th quarter reports. ...
Education Stabilization Fund: 2022-005 Condition: We noted during ESSER III testing the District was reimbursed for duplicated expenditures reported on the 3rd and 4th quarter reports. Recommendation: We recommend the District compare and reconcile the expenditure reports filled with the general ledger before submitting.
View Audit 312909 Questioned Costs: $1
Finding 447022 (2022-004)
Significant Deficiency 2022
East Alton Wood River Community High School No. 14
IL
Reporting
Education Stabilization Fund: 2022-004 Condition: We noted that 2 out of the 16 expenditure reports were not filed timely. Recommendation: We recommend ...
Education Stabilization Fund: 2022-004 Condition: We noted that 2 out of the 16 expenditure reports were not filed timely. Recommendation: We recommend that care if taken to ensure all reports are filed by their due dates.
View Audit 312909
Finding 446925 (2022-001)
Significant Deficiency 2022
Dreamtree Project
NM
Reporting
View of Responsible Official and Corrective Action PlanDreamTree Project, Inc. had experienced steady growth through 2019, which created a challenge for our administrative team. In 2020 and 2021, we dramatically expanded programs and services, which more than doubled our budget and exacerbated the c...
View of Responsible Official and Corrective Action PlanDreamTree Project, Inc. had experienced steady growth through 2019, which created a challenge for our administrative team. In 2020 and 2021, we dramatically expanded programs and services, which more than doubled our budget and exacerbated the challenges. We have created new administrative positions and invested in project management software; and have established a new shared calendar with all reporting deadlines and are reviewing upcoming deadlines each month. We are now on track to be ahead of our deadlines for the remainder of 2023 and all of 2024. Catherine Hummel, Executive Director, is responsible for the resolution of this finding.
View Audit 312868
Plan International Inc.
NY
Reporting Internal Control / Segregation of Duties
Ref 2022-007: Insufficient documentation to show journals had been reviewed ahead of the payment being made (repeat of prior year finding 2021-009) (deficiency)Federal Agency: United States Department of StateProgram: Ethiopia: South Sudanese Refugee Assistance V and Ethiopia: South Sudanese Refug...
Ref 2022-007: Insufficient documentation to show journals had been reviewed ahead of the payment being made (repeat of prior year finding 2021-009) (deficiency)Federal Agency: United States Department of StateProgram: Ethiopia: South Sudanese Refugee Assistance V and Ethiopia: South Sudanese Refugee Assistance IV Y2Assistance Listing : 19.517 (Ethiopia)Award #: SPRMCO21CA3181 and S-PRMCO-20-CA-0047 respectively for EthiopiaAward year: FY22Pass-through: From Plan International USA, Inc.Management agrees with the finding and recommendation. A thorough system of internal controls around the voucher approval process was in place and all entries had proper supporting documentation, however, evidencing review of posting of the entry is a limitation of the ERP system as currently designed. As such, management is incorporating this workflow into the new ERP system that will be rolled out globally over the next 18 months. In the interim we will focus on where it is not possible to provide physical signatures as evidence of review, a properly documented email approval can be provided instead.(Corrective actions introduced in FY22 & FY23 will be project planned and reviewed through the FY23 year-end close, and these will be closely monitored during FY24 to a final resolution with an anticipated closure, if not earlier, by 30 June, 2024 . Chief Financial Officer, Celine Thibaut, +33672261874)
View Audit 312755
Finding 443070 (2022-004)
Significant Deficiency 2022
Plan International Inc.
NY
Reporting Significant Deficiency
Ref 2022-004: Foreign exchange translation methodology (repeat of prior year finding 2021-005, 2020-006 and 2019-006) (significant deficiency)Federal Agency: AllProgram: AllAssistance Listing: AllAward #: AllAward year: FY22, FY21, FY20, FY19Pass-through: All applicableManagement confirms ...
Ref 2022-004: Foreign exchange translation methodology (repeat of prior year finding 2021-005, 2020-006 and 2019-006) (significant deficiency)Federal Agency: AllProgram: AllAssistance Listing: AllAward #: AllAward year: FY22, FY21, FY20, FY19Pass-through: All applicableManagement confirms that the requirement to input and apply daily foreign exchange rates into the new ERP system to ensure compliance with accounting standards and Plan?s accounting policies remains in place.As in prior years, management calculated the impact of using incorrect exchange rates during FY22 and confirmed that differences were immaterial. Global Hub Treasury continues to monitor Country Office exchange rates for correctness and volatility and takes action to make changes during the month. Management confirms that the BPC system-generated figures for CTA are now fully understood, and documentation has been shared with PwC as in the prior year to explain the logic. Furthermore, PwC has agreed with the methodology used to calculate the CTA figure used in various note workings in FY22 (mainly WW Note 6 ? Reserves and the cash flow statement). Miscellaneous balancing items are now down to approximately ?550k, and the origins of these balances are known. Work will be undertaken to fully clear these amounts for FY23.It should be noted that the current SAP transaction system will be updated prior to 30 June 2023 to enable an automated upload of daily foreign exchange rates, to remedy this deficiency prior to starting the new financial year (FY23). The daily upload of foreign exchange rates will also be included in the new ERP system design as part of the Y.O.D.A programme. This should ensure compliance with the accounting standards and Plan?s accounting policies going forward.(Corrective actions introduced in FY22 & FY23 will be project planned and reviewed through the FY23 year-end close, and these will be closely monitored during FY24 to a final resolution with an anticipated closure, if not earlier, by 30 June, 2024 . Chief Financial Officer, Celine Thibaut, +33672261874)
View Audit 312755
Finding 443064 (2022-005)
Material Weakness 2022
Whitko Community School Corporation
IN
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2022-005Contact Person Responsible for Corrective Action: Lynn Leininger, Business ManagerContact Phone Number: (260) 367-3677Whitko Community Schools concurs with the finding and will implement internal controls for all grantrequirements and reporting compliances of the Education Stabilizat...
FINDING 2022-005Contact Person Responsible for Corrective Action: Lynn Leininger, Business ManagerContact Phone Number: (260) 367-3677Whitko Community Schools concurs with the finding and will implement internal controls for all grantrequirements and reporting compliances of the Education Stabilization Funds. All reporting will be a jointeffort between the Business Manager preparing the reports with the assistance of the business officepersonnel. Supporting paperwork and calculations will be maintained to support all report informationsubmitted. Prior to submission of Education Stabilization Funds, all information will be reviewed andsigned by the Deputy Treasurer to insure reporting compliance.The completion date for this corrective action will be May1, 2023.INDIANA STATE
View Audit 312741
Pontiac William Holliday School District No. 105
IL
Reporting
SEE SEFA REPORT FOR CAP ON FINDING 2022-001.
SEE SEFA REPORT FOR CAP ON FINDING 2022-001.
View Audit 312735
Pontiac William Holliday School District No. 105
IL
Reporting
SEE SEFA REPORT FOR CAP ON FINDING 2022-002.
SEE SEFA REPORT FOR CAP ON FINDING 2022-002.
View Audit 312735
Pontiac William Holliday School District No. 105
IL
Reporting
SEE SEFA REPORT FOR CAP ON FINDING 2022-003.
SEE SEFA REPORT FOR CAP ON FINDING 2022-003.
View Audit 312735
Finding 443057 (2022-003)
Material Weakness 2022
Town of Argos
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.303
FINDING 2022-003Contact Person Responsible for Corrective Action: Lisa Mullaney Clerk/TreasurerContact Phone Number: 574-892-5717 x222.Views of Responsible Official: I concur with the findings.Description of Corrective Action Plan:The Clerk-Treasurer will review all reports submitted by the 3rd part...
FINDING 2022-003Contact Person Responsible for Corrective Action: Lisa Mullaney Clerk/TreasurerContact Phone Number: 574-892-5717 x222.Views of Responsible Official: I concur with the findings.Description of Corrective Action Plan:The Clerk-Treasurer will review all reports submitted by the 3rd party grant writer with documentation.Anticipated Completion Date: 09/30/2023
View Audit 312734
Finding 442911 (2022-006)
Significant Deficiency 2022
Beacon Health System, Inc.
IN
Reporting Cash Management § 200.502 § 200.508 § 200.510
Finding 2022-006The Corporation management agreed with the finding. As of August 16, 2023, the Corporation has implemented the following changes, which we believe address future internal control considerations should the program be reinstated. The below controls additionally address the need to prop...
Finding 2022-006The Corporation management agreed with the finding. As of August 16, 2023, the Corporation has implemented the following changes, which we believe address future internal control considerations should the program be reinstated. The below controls additionally address the need to properly maintain evidence of controls. The below wording was added to the SEFA Preparation Memo, which is used to prepare the SEFA each year.a. Grants listed on the prior year are reviewed to determine if the grant is still active or if the grant has closed out.i. For grants that have closed the ending dates of the grant are verified, and current year activity is reviewed to ensure that all activity for that grant has been properly accounted for.Responsible Personnel include Harley McCoige, Controller and Cortney Couture, Director of Accounting.
View Audit 312518
Finding 442910 (2022-005)
Material Weakness 2022
Beacon Health System, Inc.
IN
Reporting Period of Performance Matching / Level of Effort / Earmarking
Finding 2022-005 ReportingThe Corporation management agreed with the finding. As of August 15, 2023, the Corporation will remove any individual submissions from the general submission and reconcile the general submission to the supporting documentation less these individual submissions. The Corporat...
Finding 2022-005 ReportingThe Corporation management agreed with the finding. As of August 15, 2023, the Corporation will remove any individual submissions from the general submission and reconcile the general submission to the supporting documentation less these individual submissions. The Corporation does not expect to receive any further funding from the ARP or PRF and has no further reporting requirements under this grant.Responsible Personnel include Harley McCoige, Controller, Cortney Couture, Director of Accounting, and Samantha Pratt, Director of Internal audit.
View Audit 312518
Finding 442908 (2022-002)
Material Weakness 2022
Beacon Health System, Inc.
IN
Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking
Finding 2022-002 ? EligibilityA qualified opinion was issued for Assistance Listing 93.011 as the auditors noted that the Corporation expended the full balance of gift cards purchased during the fiscal year 2022 rather than the amount that was distributed to eligible participants. Participants are e...
Finding 2022-002 ? EligibilityA qualified opinion was issued for Assistance Listing 93.011 as the auditors noted that the Corporation expended the full balance of gift cards purchased during the fiscal year 2022 rather than the amount that was distributed to eligible participants. Participants are eligible to participate in the program and receive a gift card if they received a COVID-19 vaccine.Compliance with the eligibility requirements is the responsibility of Kimberly Green Reeves, Executive Director of Community Impact and the grant coordinator. As grants G32HS42634C6 and U3SHS45317C6 ended May 31, 2023, and July 31, 2023, respectively, no further correction action will be taken. However, effective August 15, 2023, if future programs are awarded Beacon Health System (the Corporation) will track the total gift cards purchased as a prepaid expense and expense the gift cards at the time they are distributed to eligible participants. The Corporation Finance will work with the grant administrator to obtain the total amount of gift cards purchased and have that recorded as a prepaid asset. Each month the Corporation Finance will work with the grant administrator to obtain a schedule showing the total amount of gift cards distributed, which will be used to record the appropriate expense each month.
View Audit 312518 Questioned Costs: $1
Finding 442907 (2022-004)
Material Weakness 2022
Beacon Health System, Inc.
IN
Procurement, Suspension & Debarment Subrecipient Monitoring Reporting
Finding 2022-004 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, and Special Test and ProvisionsThe Corporation management agreed with the finding. Effective September 1, 2022, The Corporation has implemented the following changes, which we believe would add...
Finding 2022-004 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, and Special Test and ProvisionsThe Corporation management agreed with the finding. Effective September 1, 2022, The Corporation has implemented the following changes, which we believe would address future internal control considerations.The below procedures were added to the grant checklist which is required on all grants applied for by the Corporation entities. Responsible parties are required to document all procedures and sign off on these procedures. The requirements formalize reporting and data management procedures, which include proper management approval and retention of these records. The grant checklist is additionally approved by the grant applicant and Vice President or Executive Director overseeing the grant.Determine required data requests in order to support this grant:? All data requests should list required data fields and constraints and must be reviewed and approved by management.? Detail sample review of the results must be performed to validate the accuracy and completeness of data and that report results meet the grant requirements.? Report access should be restricted to approved users or report results must be validated to approved constraints.Documentation of these procedures must be retained with management sign off and readily available upon request.Grants in excess of $187,500 require review by Finance or Internal Audit representative to verify that appropriate procedures are in place for documentation of controls on reporting and data management.Responsible Personnel beyond the specific Vice President or Executive director of the grant include Harley McCoige, Controller, Cortney Couture, Director of Accounting, and Samantha Pratt, Director of Internal audit.
View Audit 312518
Beacon Health System, Inc.
IN
Subrecipient Monitoring Eligibility Reporting
Finding 2022-001 Scope Limitation ? EligibilityA scope limitation qualified opinion was issued for Assistance Listing 10.557 as the auditors were unable to obtain sufficient documentation supporting the compliance of the Corporation regarding eligibility. The Corporation uses a paperless system as s...
Finding 2022-001 Scope Limitation ? EligibilityA scope limitation qualified opinion was issued for Assistance Listing 10.557 as the auditors were unable to obtain sufficient documentation supporting the compliance of the Corporation regarding eligibility. The Corporation uses a paperless system as supported by the State of Indiana and the U.S. Department of Agriculture. Third-party documentation is reviewed by the Corporation at the time the initial eligibility determination of a WIC participant is made. However, due to the paperless system implemented in 2007, these records are not retained. The Corporation?s process for eligibility determination is as follows:1. A (potential) participant comes into the WIC clinic2. A clerk verifies information (by looking and checking the appropriate boxes on the screen)a. Proof of identification (driver?s license, birth certificate, hospital birth record, etc.)b. Proof of residence (bill, lease, driver?s license, etc.)c. Proof of incomei. Working ? 30 days of pay stubsii. Medicaid ? card needed3. All of the above information is entered into the State of Indiana?s systema. System automatically determines eligibilityi. If yes ? they continue with appointmentii. If no ? they get a letter explaining reason why (over income, etc.)Compliance with State of Indiana participant eligibility requirements is the responsibility of Leslie Miller, WIC Coordinator. As the Corporation follows the State of Indiana?s paperless system as described above, no further corrective action will be taken.
View Audit 312518
Washington Parish School Board
LA
Reporting
2022-002 Compliance with Reporting Requirements 1. Responsible departments will keep a checklist of required reports to be submitted along with due dates of such reports. Goal Date: 3/31/2023 Person Responsible for Corrective Action: Department Heads 2. Report submission dates will be documented. An...
2022-002 Compliance with Reporting Requirements 1. Responsible departments will keep a checklist of required reports to be submitted along with due dates of such reports. Goal Date: 3/31/2023 Person Responsible for Corrective Action: Department Heads 2. Report submission dates will be documented. Any exceptions will be noted. Goal Date: 3/31/2023 Person Responsible: Department Heads
View Audit 312512
Finding 442867 (2022-005)
Significant Deficiency 2022
United Way of Greater Cleveland
OH
Questioned Costs Allowable Costs / Cost Principles Cash Management
Vendor invoice processing is performed by the Accounting Coordinator who inputs pertinent invoice data into the accounting software for payment. The UWGC Senior Director of Finance or in her absence the UWGC Chief Financial Officer will provide a secondary level of review to verify invoices are app...
Vendor invoice processing is performed by the Accounting Coordinator who inputs pertinent invoice data into the accounting software for payment. The UWGC Senior Director of Finance or in her absence the UWGC Chief Financial Officer will provide a secondary level of review to verify invoices are applied to the correct period for the correct amount after the Accounting Coordinator inputs the data to ensure that Federal funds are reimbursed accurately and in the appropriate period
View Audit 312506 Questioned Costs: $1
Finding 442866 (2022-004)
Significant Deficiency 2022
United Way of Greater Cleveland
OH
Questioned Costs Allowable Costs / Cost Principles Cash Management
Vendor invoice processing is performed by the Accounting Coordinator who inputs pertinent invoice data into the accounting software for payment. The UWGC Senior Director of Finance or in her absence the UWGC Chief Financial Officer will provide a secondary level of review to verify invoices are app...
Vendor invoice processing is performed by the Accounting Coordinator who inputs pertinent invoice data into the accounting software for payment. The UWGC Senior Director of Finance or in her absence the UWGC Chief Financial Officer will provide a secondary level of review to verify invoices are applied to the correct period for the correct amount after the Accounting Coordinator inputs the data to ensure that Federal funds are reimbursed accurately and in the appropriate period.
View Audit 312506 Questioned Costs: $1
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