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Corrective Action Plans

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Finding 561168 (2022-003)
Significant Deficiency 2022
Portland Community Reinvestment Initiatives, Inc.
OR
Reporting Internal Control / Segregation of Duties § 200.302 § 200.502 § 200.510
Finding no.: 2022-003 Contact person(s) responsible: Kymberly Horner, Executive Director Corrective action planned: The SEFA was assigned to be prepared internally, but unfortunately was not submitted due to staff turnover during the course of the audit. This oversight will be corrected by impro...
Finding no.: 2022-003 Contact person(s) responsible: Kymberly Horner, Executive Director Corrective action planned: The SEFA was assigned to be prepared internally, but unfortunately was not submitted due to staff turnover during the course of the audit. This oversight will be corrected by improving procedures around internal task assign-ments when employee turnover is experienced in the Fiscal department during the course of the audit. Anticipated completion date: December 2023
View Audit 356759
Finding 561167 (2022-002)
Significant Deficiency 2022
Portland Community Reinvestment Initiatives, Inc.
OR
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.512
Finding no.: 2022-002 Contact person(s) responsible: Kymberly Horner, Executive Director Corrective action planned: As has been addressed earlier in management’s response to Finding 2022-001, PCRI had created and filled two new positions in the Fiscal Department — the Controller and an additional...
Finding no.: 2022-002 Contact person(s) responsible: Kymberly Horner, Executive Director Corrective action planned: As has been addressed earlier in management’s response to Finding 2022-001, PCRI had created and filled two new positions in the Fiscal Department — the Controller and an additional Staff Accountant. The additional staff led to better internal controls and more timely reconciliations throughout 2022. Notwithstanding these efforts, time was needed to train personnel on PCRI systems and emphasis was put on the completion of the subsidiary audits for King Parks Apartments Limited Partnership and MLK & Cook Apartments Limited Partnerships, which are an integral part of the consolidated PCRI audit report, in the early months of 2022 leading to the noted delay in reconciliations for the PCRI audit. In addition to these delays, PCRI once again experienced turnover in the added Staff Accountant position in June of 2023, leading to delays and the employee in the Controller position went on an extended medical leave and subsequently ended employment with PCRI, leading to further delays. Further contributing to delays was the turnover of accounting staff at the property management company with whom PCRI contracts for management of the Maya Angelou and Park Terrace properties which lead to delays in starting those audit engagements which are integral to the consolidated PCRI audit report. In response to this cycle of staff turnover, PCRI contracted with an external service to fill the Staff Accountant position while the search for a permanent employee to fill the position continues to this day, and PCRI has subsequently hired a well-qualified person as Fiscal Director. The property manager for the Maya Angelou and Park Terrace properties has also taken steps to stabilize their accounting operations. These responses have mitigated the risk of delay of future audits as the additional personnel hired in response to the 2021 finding was effective were it not for the untimely turnover of staff during the time when the 2022 PCRI audit was being prepared for and conducted. Anticipated completion date: December 2023
View Audit 356759
Finding 561155 (2022-001)
Significant Deficiency 2022
Housing and Economic Concepts, Inc.
IN
Subrecipient Monitoring Reporting § 200.512
Name of auditee: Housing and Economic Concepts, Inc. Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2022 CAP prepared by Name: Jenice Meyers Position: Executive Director Telephone number: 317-846-3111 Current Findings on the Sch...
Name of auditee: Housing and Economic Concepts, Inc. Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2022 CAP prepared by Name: Jenice Meyers Position: Executive Director Telephone number: 317-846-3111 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2022-001: Comments on the finding and each recommendation Statement of condition #2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in timely manner as required by Uniform Guidance section 2 CFR 200.512. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Action taken or planned to be taken on the finding Management concurs and will file the Data Collection Form for the year ended December 31, 2022 as soon as possible.
View Audit 356741
Finding 560828 (2022-010)
Material Weakness 2022
Housing Authority of Alto
TX
HUD Housing Programs Reporting
Corrective action planned: Compliance calendar implemented; reports finalized at least 2 weeks before due date. Contact person: Candice Ivory, Executive Director. Anticipated completion date: June 1, 2025/ Ongoing Monitoring
Corrective action planned: Compliance calendar implemented; reports finalized at least 2 weeks before due date. Contact person: Candice Ivory, Executive Director. Anticipated completion date: June 1, 2025/ Ongoing Monitoring
View Audit 356581
Town of Hammond
NY
Reporting § 200.512
The auditor recommends that the Town ensure compliance with the 9 month requirements and have the audits and single audit reporting package submitted by the end of September each year. The Town plans on submitting all the outstanding years of audits upon completion of its December 31, 2023 audit, w...
The auditor recommends that the Town ensure compliance with the 9 month requirements and have the audits and single audit reporting package submitted by the end of September each year. The Town plans on submitting all the outstanding years of audits upon completion of its December 31, 2023 audit, with submission to the FAC by May 15, 2025.
View Audit 356503
Finding 560517 (2022-011)
Material Weakness 2022
Orutsararmiut Native Council
AK
Subrecipient Monitoring Material Weakness Reporting § 200.303
Name of Contact: Brian Henry, Executive Director Corrective Action Plan: The Council will develop FFATA reporting policies and procedures to submit subaward information through FSRS to ensure compliance with FFATA requirements. Proposed Completion Date: June 30, 2025
Name of Contact: Brian Henry, Executive Director Corrective Action Plan: The Council will develop FFATA reporting policies and procedures to submit subaward information through FSRS to ensure compliance with FFATA requirements. Proposed Completion Date: June 30, 2025
View Audit 356419
Finding 560504 (2022-010)
Material Weakness 2022
Orutsararmiut Native Council
AK
Allowable Costs / Cost Principles Eligibility Material Weakness
Name of Contact: Brian Henry, Executive Director Corrective Action Plan: Vacant positions within the accounting and program departments have been filled to ensure that the Council follows internal control policies over grant reporting. Proposed Completion Date: Complete as of June 30, 2024
Name of Contact: Brian Henry, Executive Director Corrective Action Plan: Vacant positions within the accounting and program departments have been filled to ensure that the Council follows internal control policies over grant reporting. Proposed Completion Date: Complete as of June 30, 2024
View Audit 356419
Finding 560502 (2022-008)
Material Weakness 2022
Orutsararmiut Native Council
AK
Allowable Costs / Cost Principles Material Weakness Reporting
Name of Contact: Brian Henry, Executive Director Corrective Action Plan: Vacant positions within the accounting and program departments will be filled to ensure that the Council follows internal control policies over payroll transactions. Proposed Completion Date: Complete as of June 30, 2024
Name of Contact: Brian Henry, Executive Director Corrective Action Plan: Vacant positions within the accounting and program departments will be filled to ensure that the Council follows internal control policies over payroll transactions. Proposed Completion Date: Complete as of June 30, 2024
View Audit 356419
Finding 560501 (2022-007)
Material Weakness 2022
Orutsararmiut Native Council
AK
Allowable Costs / Cost Principles Material Weakness Reporting
Name of Contact: Brian Henry, Executive Director Corrective Action Plan: Vacant positions within the accounting and program departments will be filled to ensure that the Council follows internal control policies over cash disbursements. Proposed Completion Date: Complete as of June 30, 2024
Name of Contact: Brian Henry, Executive Director Corrective Action Plan: Vacant positions within the accounting and program departments will be filled to ensure that the Council follows internal control policies over cash disbursements. Proposed Completion Date: Complete as of June 30, 2024
View Audit 356419
Finding 560500 (2022-006)
Material Weakness 2022
Orutsararmiut Native Council
AK
Material Weakness Reporting Internal Control / Segregation of Duties
Name of Contact: Brian Henry, Executive Director Corrective Action Plan: Vacant positions within the accounting and program departments will be filled to ensure that the Council follows internal control policies relating to timely and accurate reporting. Proposed Completion Date: Complete as of J...
Name of Contact: Brian Henry, Executive Director Corrective Action Plan: Vacant positions within the accounting and program departments will be filled to ensure that the Council follows internal control policies relating to timely and accurate reporting. Proposed Completion Date: Complete as of June 30, 2024
View Audit 356419
Finding 560499 (2022-005)
Material Weakness 2022
Orutsararmiut Native Council
AK
Reporting Material Weakness § 200.512
Name of Contact: Brian Henry, Executive Director Corrective Action Plan: Vacant positions within the accounting and program departments will be filled to ensure that the Council is in compliance with Uniform Guidance Proposed Completion Date: Complete as of June 30, 2024
Name of Contact: Brian Henry, Executive Director Corrective Action Plan: Vacant positions within the accounting and program departments will be filled to ensure that the Council is in compliance with Uniform Guidance Proposed Completion Date: Complete as of June 30, 2024
View Audit 356419
Finding 560389 (2022-004)
Significant Deficiency 2022
Cooperstown Medical Center D/b/a Dakota Regional Medical Center
ND
Reporting Material Weakness Matching / Level of Effort / Earmarking
Federal Agency Name: Department of Agriculture Federal Assistance Listing #10.766 Program Name: Community Facilities Loan and Grants Cluster Finding Summary: The Medical Center does not have an internal control system designed to identify the reports that need to be filed with the USDA. In addition,...
Federal Agency Name: Department of Agriculture Federal Assistance Listing #10.766 Program Name: Community Facilities Loan and Grants Cluster Finding Summary: The Medical Center does not have an internal control system designed to identify the reports that need to be filed with the USDA. In addition, there is not a mechanism to ensure various reports are filed timely. Corrective Action Plan: Internal controls will be updated to have a formalized process established that identifies the three reports that need to be filed and the required due dates. We will have these reports reviewed and approved by the Board of Directors prior to submission. Responsible Individuals: Judy Monson, CFO; Nikki Lindsey, CEO Anticipated Completion Date: June 30, 2025
View Audit 356278
Finding 560387 (2022-003)
Material Weakness 2022
Cooperstown Medical Center D/b/a Dakota Regional Medical Center
ND
Reporting Material Weakness Matching / Level of Effort / Earmarking
Finding 2022-003 Federal Agency Name Department of Agriculture Federal Assistance Listing #10.766 Program Name: Community Facilities Loan and Grants Cluster Federal Agency Name: Department of Treasury Federal Assistance Listing #21.027 Program Name: COVID 19 Coronavirus State and Local Fiscal Recove...
Finding 2022-003 Federal Agency Name Department of Agriculture Federal Assistance Listing #10.766 Program Name: Community Facilities Loan and Grants Cluster Federal Agency Name: Department of Treasury Federal Assistance Listing #21.027 Program Name: COVID 19 Coronavirus State and Local Fiscal Recovery Funds Finding Summary: Eide Bailly assisted in the preparation of our draft consolidated schedule of expenditures and federal awards and accompanying notes to the consolidated schedule of expenditures and federal awards. Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for a complete and accurate schedule of expenditures and federal awards. We requested that our auditors, Eide Bailly LLP, assist in the preparation of the schedule of expenditures. We have designated a member of management to review the drafted schedule of expenditures. Responsible Individuals: Judy Monson, CFO; Nikki Lindsey, CEO Anticipated Completion Date: Ongoing
View Audit 356278
Finding 560266 (2022-004)
Material Weakness 2022
Florida Grand Opera Inc.
FL
Reporting § 200.512
The Organization will ensure earlier preparation and engagement in relation to the single audit to ensure that its data collection form and reporting package are submitted by the required deadline in the event the Organization needs one in the future.
The Organization will ensure earlier preparation and engagement in relation to the single audit to ensure that its data collection form and reporting package are submitted by the required deadline in the event the Organization needs one in the future.
View Audit 356193
Finding 560265 (2022-003)
Material Weakness 2022
Florida Grand Opera Inc.
FL
Questioned Costs Reporting Period of Performance
The Organization will establish policies and procedures to review grant expenditures for their cutoff and to make sure they are captured within the correct period.
The Organization will establish policies and procedures to review grant expenditures for their cutoff and to make sure they are captured within the correct period.
View Audit 356193 Questioned Costs: $1
Finding 560264 (2022-002)
Material Weakness 2022
Florida Grand Opera Inc.
FL
Internal Control / Segregation of Duties Reporting
The Organization has established policies and procedures to ensure appropriate segregation of duties as it relates to recording journal entries and account reconciliations. The Organization has brought in an outsourced accounting firm to assist with the preparation of journal entries and preparation...
The Organization has established policies and procedures to ensure appropriate segregation of duties as it relates to recording journal entries and account reconciliations. The Organization has brought in an outsourced accounting firm to assist with the preparation of journal entries and preparation of account reconciliations.
View Audit 356193
Finding 560263 (2022-001)
Material Weakness 2022
Florida Grand Opera Inc.
FL
Reporting Internal Control / Segregation of Duties
The Organization has established policies and procedures to close its financial statements in a timely manner. Additionally, the Organization has brought in an outsourced accounting firm to assist with the accounting and financial reporting.
The Organization has established policies and procedures to close its financial statements in a timely manner. Additionally, the Organization has brought in an outsourced accounting firm to assist with the accounting and financial reporting.
View Audit 356193
Finding 560149 (2022-016)
Material Weakness 2022
Oregon Coast Community Action
AL
Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles
The Energy program has been current on the required reporting since the referenced audit period. The program is aware of the grants' requirements now. Additionally, ORCCA plans to utilize grant tracker system with the ability to send reminders for important dates to avoid future delinquent reporting...
The Energy program has been current on the required reporting since the referenced audit period. The program is aware of the grants' requirements now. Additionally, ORCCA plans to utilize grant tracker system with the ability to send reminders for important dates to avoid future delinquent reporting that was experienced during the audit period. The system will be utilized by the program directors as well as finance team (Finance Director, Accounting Manager, Program Fiscal Compliance Coordinator) working with grants/directors. ORCCA's current process at the Energy program level has already improved to ensure proper documentation of eligibility. The Energy program director and staff are implementing this internal control at the program level to review the supporting documents and information and proper coding to the correct period. Responsible party: Bonnie Foroudi, Finance Director Estimated completion date: December 31, 2025
View Audit 356132
Finding 560131 (2022-011)
Significant Deficiency 2022
Oregon Coast Community Action
AL
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.32 § 200.330
ORCCA plans to utilize grant tracker system with the ability to send reminders for important dates to avoid future delinquent reporting that was experienced during the audit period. The system will be utilized by the program directors as well as the finance team (Finance Director, Accounting Manager...
ORCCA plans to utilize grant tracker system with the ability to send reminders for important dates to avoid future delinquent reporting that was experienced during the audit period. The system will be utilized by the program directors as well as the finance team (Finance Director, Accounting Manager, Program Fiscal Compliance Coordinator) working with grant directors. Responsible party: Bonnie Foroudi, Finance Director Estimated completion date: December 31, 2025
View Audit 356132
Finding 560125 (2022-010)
Significant Deficiency 2022
Oregon Coast Community Action
AL
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303
ORCCA is aware of the lack of documentation and internal control during the audit period due to various reasons, mainly short staffing and staff turnover, and has been working hard to prevent such occurrences. The Finance staff (Finance Director, Accounting Manager, Program Fiscal Compliance Coordin...
ORCCA is aware of the lack of documentation and internal control during the audit period due to various reasons, mainly short staffing and staff turnover, and has been working hard to prevent such occurrences. The Finance staff (Finance Director, Accounting Manager, Program Fiscal Compliance Coordinator) have already started communicating with program directors if any such issues are observed. Responsible party: Bonnie Foroudi, Finance Director Estimated completion date: December 31, 2025
View Audit 356132
City of Dunkirk, New York
NY
Reporting
View of Responsible Officials and Planned Corrective Action Plan—The City will update amounts and descriptions within the Department of Treasury’s reporting portal to ensure all amounts expended are properly reported.
View of Responsible Officials and Planned Corrective Action Plan—The City will update amounts and descriptions within the Department of Treasury’s reporting portal to ensure all amounts expended are properly reported.
View Audit 356113
Finding 560096 (2022-002)
Significant Deficiency 2022
Central Area Rural Transit System, Inc.
AK
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512
Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Corrective Action Plan To prevent recurrence of the late filing of financial reports, staff will work to prepare year end reconciliations for major programs, state and federal schedules of expendit...
Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Corrective Action Plan To prevent recurrence of the late filing of financial reports, staff will work to prepare year end reconciliations for major programs, state and federal schedules of expenditures to determine single audit status, and file corresponding reports in a timely manner. Expected Completion Date June 30, 2025
View Audit 356073
Finding 560043 (2022-001)
Significant Deficiency 2022
Wisconsin Cheese Makers Association
WI
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting
Comments on findings and recommendations Management should implement a process to evaluate and allocate expenses on a regular basis. Actions taken or planned Management implemented a process to evaluate and allocate expenses based on employee estimates of time spent by function and proportion of th...
Comments on findings and recommendations Management should implement a process to evaluate and allocate expenses on a regular basis. Actions taken or planned Management implemented a process to evaluate and allocate expenses based on employee estimates of time spent by function and proportion of the association’s floor space utilized by each employee during the year. Anticipated completion date July 1, 2023
View Audit 355971
Finding 559917 (2022-001)
Material Weakness 2022
Uvalde County Hospital Authority Dba Uvalde Memorial Hospital
TX
Allowable Costs / Cost Principles Reporting
We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instances of noncompliance with respect to Reporting. Management agrees with the findings. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complet...
We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instances of noncompliance with respect to Reporting. Management agrees with the findings. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete and accurate information. We will increase compensating controls by introducing additional oversight and review for future Provider Relief Fund reporting. Terri Contreras, CFO, will be responsible for ensuring the corrective action plan is followed. The Authority had enough allowable expenditures for Period 2 and Period 3 funding received so that no lost revenues were utilized as a basis for the funding received. The corrective action plan was implemented in March 2023 with the submission of Period 4 reporting.
View Audit 355856
Finding 559805 (2022-008)
Significant Deficiency 2022
Redevelopment Authority of the County of Berks
PA
Reporting Significant Deficiency § 200.510
PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS - SIGNIFICANT DEFICIENCY Federal Program Community Development Block Grant/Entitlement Grant ALN 14.218; passed through the County of Berks HOME Investment Partnership Program ALN 14.239; passed through the County of Berks Emergency Rental A...
PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS - SIGNIFICANT DEFICIENCY Federal Program Community Development Block Grant/Entitlement Grant ALN 14.218; passed through the County of Berks HOME Investment Partnership Program ALN 14.239; passed through the County of Berks Emergency Rental Assistance ALN 21.023; passed through the County of Berks Condition/Cause The Authority provided information relating to the federal programs including grant agreements and other supporting documentation. However, the information prepared by the auditee required material adjustments as a result of audit procedures. Certain account reconciliations were not performed prior to the audit, which impacted amounts reported on the SEFA. Recommendation In order to meet Uniform Guidance requirements, the Authority should prepare the SEFA from the grant award documentation and any other relevant information including the assistance listing numbers, grant award amounts, grant amounts received, grant amounts expended, and grant revenue recorded. The amounts reported in the SEFA should reconcile to the general ledger. Management Response The Authority researched the method to prepare a SEFA and will be preparing the SEFA starting with the 2023 audit.
View Audit 355767
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