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Corrective Action Plans

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Deep East Texas Electric Coop
TX
Reporting
Finding 2022-001 Auditee concurs with this finding and this reporting will complete the requirement to file the single audit and submit the reporting package to the audit clearinghouse. Contact Person: Kelly Hays, Accounting Supervisor. Timeframe: Submission to be completed by March 2025.
Finding 2022-001 Auditee concurs with this finding and this reporting will complete the requirement to file the single audit and submit the reporting package to the audit clearinghouse. Contact Person: Kelly Hays, Accounting Supervisor. Timeframe: Submission to be completed by March 2025.
View Audit 348732
Finding 537267 (2022-001)
Material Weakness 2022
McKinleyville Community Services District
CA
Reporting
The District’s Finance Director will update its standard operating procedures to accurately record and report all transactions. Thereafter, management and the manager of finance and administration plan to review all account balances for certain relationships, proper cut-off, and accuracy.
The District’s Finance Director will update its standard operating procedures to accurately record and report all transactions. Thereafter, management and the manager of finance and administration plan to review all account balances for certain relationships, proper cut-off, and accuracy.
View Audit 348498
Finding 530121 (2022-005)
Material Weakness 2022
Healthsource Saginaw, Inc.
MI
Material Weakness Reporting Matching / Level of Effort / Earmarking
Finding Number: 2022-005 Condition: HealthSource's controls in place for reporting submissions did not identify that guidelines were not followed related to the lost revenue calculations. Planned Corrective Action: All future submissions will be reviewed with CEO and President for accuracy and thoro...
Finding Number: 2022-005 Condition: HealthSource's controls in place for reporting submissions did not identify that guidelines were not followed related to the lost revenue calculations. Planned Corrective Action: All future submissions will be reviewed with CEO and President for accuracy and thoroughness prior to submission upload. Contact person responsible for corrective action: Sonja Martinez, Chief Financial Officer Anticipated Completion Date: 12/31/2024
View Audit 348199
Finding 530120 (2022-004)
Material Weakness 2022
Healthsource Saginaw, Inc.
MI
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303
Condition: HealthSource does not have a review process in place related to the lost revenue calculation used to input into the required reporting submissions to the U.S. Department of Health and Human Services for the Provider Relief Fund program and not having a review process in place over the fo...
Condition: HealthSource does not have a review process in place related to the lost revenue calculation used to input into the required reporting submissions to the U.S. Department of Health and Human Services for the Provider Relief Fund program and not having a review process in place over the forementioned required submissions. Planned Corrective Action: A review of all updates to Covid lost revenue will be performed with the CEO and President as indicated by new activity, and before any submissions are uploaded. Contact person responsible for corrective action: Sonja Martinez, Chief Financial Officer Anticipated Completion Date: 12/31/2024
View Audit 348199
Finding 530096 (2022-002)
Significant Deficiency 2022
Pasadena Symphony Association
CA
Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303
Corrective Action Plan: In the time since the initial audit was due at the end of 2022, the organization experienced a substantial turnover in its senior administrative leadership team. I was engaged as the new Chief Executive Officer in November 2023, and have since hired a new General Manager, Dir...
Corrective Action Plan: In the time since the initial audit was due at the end of 2022, the organization experienced a substantial turnover in its senior administrative leadership team. I was engaged as the new Chief Executive Officer in November 2023, and have since hired a new General Manager, Director of Development, and worked closely with our accounting firm, who was engaged to replace the original CFO, after her retirement in 2022. Since this new team has assumed leadership, we have transitioned to new accounting and billing software platforms and developed or renewed policies and procedures that have improved monitoring, tracking, approval, and reporting procedures for all expenditures and revenues, across the organization. We have also upgraded to a cloud-based server/filesharing system and reorganized the filing and archival systems and procedures to ensure that files and documents are organized more clearly and more accessibly for key staff members, current and into the future. Anticipated Completion Date: Already implemented.
View Audit 348149
Finding 530095 (2022-001)
Significant Deficiency 2022
Pasadena Symphony Association
CA
Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.512
Corrective Action Plan: In the time since the initial audit was due at the end of 2022, the organization experienced a substantial turnover in its senior administrative leadership team who initially were charged with tracking this grant and its reporting requirements. I was engaged as the new Chief ...
Corrective Action Plan: In the time since the initial audit was due at the end of 2022, the organization experienced a substantial turnover in its senior administrative leadership team who initially were charged with tracking this grant and its reporting requirements. I was engaged as the new Chief Executive Officer in November 2023, and have since hired a new General Manager, Director of Development, and worked closely with our accounting firm, which was engaged to replace the original CFO, after her retirement in 2022. Since this new team has assumed leadership, we have transitioned to new accounting and billing software platforms, developed or renewed policies and procedures to monitor, track, and report all expenditures and revenues, and to more accurately monitor, track, and report on impending grant reporting deadlines and requirements. We have also upgraded to a cloud -based server/file-sharing system and reorganized the filing and archival systems and procedures to ensure that files and documents are organized more clearly and more accessibly for both current and future staff members. Anticipated Completion Date: Already implemented.
View Audit 348149
Finding 530092 (2022-005)
Significant Deficiency 2022
South Big Horn Hospital District
WY
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
2022-005 - Reporting Corrective Action Plan: Management agrees with the finding and has committed the resources giving rise to the finding. Person(s) Responsible: M. Michael Garza Timing for Implementation: June 30, 2025
2022-005 - Reporting Corrective Action Plan: Management agrees with the finding and has committed the resources giving rise to the finding. Person(s) Responsible: M. Michael Garza Timing for Implementation: June 30, 2025
View Audit 348143
Finding 529977 (2022-004)
Material Weakness 2022
Fairbanks Rescue Mission, Inc.
AK
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment
Financial Statement Finding: 2022-004 Material Weakness in Internal Control over Financial Reporting and Noncompliance – Allowable Costs/Cost Principles - Repeat Name and Contact Person: Pete Kelly, Chief Executive Officer Corrective Action: Management hired a Finance Director and contracted with an...
Financial Statement Finding: 2022-004 Material Weakness in Internal Control over Financial Reporting and Noncompliance – Allowable Costs/Cost Principles - Repeat Name and Contact Person: Pete Kelly, Chief Executive Officer Corrective Action: Management hired a Finance Director and contracted with an Accountant that has made significant improvements to the processes and record keeping to ensure that sufficient documentation is maintained by the Organization. Proposed Completion Date: January 1, 2024
View Audit 348068
Finding 529849 (2022-008)
Significant Deficiency 2022
First Nations Community Healthsource, Inc.
NM
Reporting Internal Control / Segregation of Duties § 200.512
Recommendation We recommend that management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future Single Audit reporting packages. Management Response Corrective Action: FNCH’s management agrees with the auditor’s recommendation...
Recommendation We recommend that management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future Single Audit reporting packages. Management Response Corrective Action: FNCH’s management agrees with the auditor’s recommendation. Due to the unprecedented challenges posed by the COVID-19 pandemic, the Finance Department experienced significant staffing disruptions, resulting in an 80% turnover rate, which notably included the departure of the CFO. Additionally, COVID-19 incidents among staff members adversely impacted attendance, leading to frequent absences that ranged from one to two weeks. This created severe staffing shortages that hampered the department's operations. The pandemic's effect extended beyond immediate staffing, complicating the recruitment of new employees in a competitive job market. Consequently, the Finance Department faced considerable difficulties in meeting its audit and tax filing deadlines. FNCH will implement correction action steps to address the timely submission of audit reports and tax filings. The CFO will ensure audited financial statements are completed in a timely manner by implementing enhanced internal controls, including timely bank reconciliations, financial close, and reporting, to ensure timely filing of audit reports and tax filings. Due Date of Completion: September 30, 2025 Responsible Party(ies): CEO, CFO
View Audit 347889
Finding 529528 (2022-005)
Material Weakness 2022
National Indian Health Board
DC
Reporting Subrecipient Monitoring
Summary of Finding Late reports, missing reports and variances from accounting records: Four of the financial reports were submitted late and four had a variance from the expenditures per the general ledger. In addition, programmatic reports were missing for both of the major programs tested. It is ...
Summary of Finding Late reports, missing reports and variances from accounting records: Four of the financial reports were submitted late and four had a variance from the expenditures per the general ledger. In addition, programmatic reports were missing for both of the major programs tested. It is important that all reports are timely filed and there is documentation to support all programmatic and financial reports. This ensures that the Organization is in compliance with Uniform Guidance, as well as ensuring that they are properly expending the funds and completing the goals of the grants. As of the end of the grant period there was an overall variance of $12,060 between the amounts reported on the financial reporting and the general ledger. We were also unable to obtain programmatic reports to verify that these were filed. Statement of Concurrence or Nonconcurrence This finding is concurred with due to staff turnover and the department being short-staffed. Corrective Action In response to the identified issues, the Organization has appointed a new Grants Director who is now responsible for overseeing all aspects of grant reporting, compliance, and fund management. The Grants Director implemented a new grant management software and comprehensive reporting tracker that monitors all deadlines to ensure the timely submission of financial and programmatic reports. This will also ensure proper record management, retention, and access. The Grants Director is also charged with reconciling reported expenditures with the general ledger and verifying that all grant deliverables are met in accordance with Uniform Guidance. These measures are designed to prevent future late or missing reports and to ensure that funds are properly expended and documented.
View Audit 347522
Finding 529316 (2022-002)
Material Weakness 2022
City of McKeesport
PA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Reporting § 200.403
CONDITION: During the calendar year 2022, the City did not utilize a formal general ledger system of accounting to track the financial activity (financial position and results of operations) for several ‘Funds’ held at the City. The activity of these funds is either 1) maintained in spreadsheet fash...
CONDITION: During the calendar year 2022, the City did not utilize a formal general ledger system of accounting to track the financial activity (financial position and results of operations) for several ‘Funds’ held at the City. The activity of these funds is either 1) maintained in spreadsheet fashion similar to a checkbook used in personal finances, 2) recorded partially (expenses only with no revenue), or 3) not tracked at all. As these funds are not maintained using the City’s accounting software package, management does not have the ability to efficiently generate financial reports necessary to provide management with the proper fiscal oversight. This condition included the American Rescue Plan Act (ARPA) funding known as the Coronavirus State and Local Fiscal Recovery Fund. However, it should be noted that City personnel were able to prepare spreadsheets to document which expenditures were utilized to prepare the necessary quarterly reporting requirements to the Department of Treasury. This is a repeat finding (2021-002) from the prior year. CRITERIA: Prudent internal control procedures in the areas of general ledger management and financial reporting include maintaining a formal general ledger system of accounting to track the activity of all ‘Funds’ maintained by the City. In specific as it relates to federal programs, Section 2 CFR 200.403(g) of the Uniform Guidance requires that federal costs must be adequately documented which would include the maintaining of a formal general ledger system of accounting for all ‘Funds’ of the City. MANAGEMENT’S CORRECTIVE ACTION PLAN: Management of the City will assess the current workload and expertise of the City’s business office personnel in an effort to determine a feasible timeframe to continue the process of creating a formal general ledger system of accounting for all City ‘Funds’ that are not already entered into the software accounting system. The timeframe for completion of this review will occur during the first nine months of calendar year 2025 with the intention of having the City be in full compliance with Section 2 CFR 200.403(g) of the Uniform Guidance which requires federal costs to be adequately documented which would include the maintaining of a formal general ledger system of accounting for all ‘Funds’ of the City.
View Audit 347342
Finding 529308 (2022-001)
Material Weakness 2022
City of McKeesport
PA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Reporting § 200.403
CONDITION: During the calendar year 2022, the City did not record the necessary adjustments to the various ‘Fund’ general ledgers of the City to properly reconcile the balance sheet accounts, such as cash, receivables, payables, and payroll-related liabilities to the underlying supporting documentat...
CONDITION: During the calendar year 2022, the City did not record the necessary adjustments to the various ‘Fund’ general ledgers of the City to properly reconcile the balance sheet accounts, such as cash, receivables, payables, and payroll-related liabilities to the underlying supporting documentation available at the City (which includes reconciliations of cash prepared independently by City personnel but do not agree to amounts reported in the various general ledgers). This included ‘Funds” containing significant federal funding such as the City’s Community Development Block Grant (CDBG) Program and American Rescue Plan Act (ARPA) funding known as the Coronavirus State and Local Fiscal Recovery Fund. CONDITION (Continued): As a result, the financial position and results of operations as shown throughout the calendar year were inaccurately stated. However, it should be noted that the Community Development Department of the City and other City personnel maintain separate financial reporting for these federal funds, independent of the aforementioned ‘Fund’ general ledgers sufficient to ascertain the revenues and expenditures of the federal programs. This is a repeat finding (2021-001) for the prior year. CRITERIA: Prudent internal control procedures in the areas of general ledger management and financial reporting include the reconciliation of all general ledger account balances to underlying supporting documentation monthly with independent oversight and approval as part of the process. In specific as it relates to federal programs, Section 2 CFR 200.403(g) of the Uniform Guidance requires that federal costs must be adequately documented which would include the applicable general ledgers of the City. MANAGEMENT’S CORRECTIVE ACTION PLAN: Management of the City will review the recommended options as presented by the Audit Firm’s recommendation for feasibility considering current manpower, expertise, and budgetary constraints. In addition, the City plans to ensure that written procedures for all accounting functions are implemented, reviewed and updated as necessary with the objective of ensuring that all balance sheet account balances are supported by the underlying documentation available at the City. The timeframe for completion of this review will occur during the first nine months of calendar year 2025 with the intention of having the City be in full compliance with Section 2 CFR 200.403(g) of the Uniform Guidance which requires federal costs to be adequately documented which would include the applicable general ledgers of the City.
View Audit 347342
Finding 529226 (2022-002)
Material Weakness 2022
Neighborhoods, Inc. of Battle Creek
MI
Allowable Costs / Cost Principles Material Weakness Reporting
Now that disbursements are 100% in-house, the President & CEO provides final written approval on all timecards and payables. Chairman of the Loan & Finance Committee remotely reviews journal entries in accounting software monthly. Contact Person Responsible for Corrective Action: Lisa Ripper Antic...
Now that disbursements are 100% in-house, the President & CEO provides final written approval on all timecards and payables. Chairman of the Loan & Finance Committee remotely reviews journal entries in accounting software monthly. Contact Person Responsible for Corrective Action: Lisa Ripper Anticipated Completion Date: 7/1/2023
View Audit 347220
Finding 529225 (2022-001)
Material Weakness 2022
Neighborhoods, Inc. of Battle Creek
MI
Reporting Internal Control / Segregation of Duties
In 2021, senior management contracted with a CPA firm to handle all accounting functions. Processes and procedures that were expected to be completed by contractor were not. As of 7/1/23, management brought accounting functions in house to gain control of books, provide more oversight and ensure acc...
In 2021, senior management contracted with a CPA firm to handle all accounting functions. Processes and procedures that were expected to be completed by contractor were not. As of 7/1/23, management brought accounting functions in house to gain control of books, provide more oversight and ensure accuracy. Contact Person Responsible for Corrective Action: Lisa Ripper Anticipated Completion Date: 7/1/2023
View Audit 347220
Finding 529160 (2022-004)
Significant Deficiency 2022
Oregon Coalition Against Domestic & Sexual Violence
OR
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.512
Contact person(s) responsible: Executive Director, Keri Moran-Kuhn Recommendation: We recommend that management implement procedures to ensure that all required reporting is submitted in a timely manner and in accordance with CFR 200.512 deadlines. Management’s Response: Corrective Action Plan: Duri...
Contact person(s) responsible: Executive Director, Keri Moran-Kuhn Recommendation: We recommend that management implement procedures to ensure that all required reporting is submitted in a timely manner and in accordance with CFR 200.512 deadlines. Management’s Response: Corrective Action Plan: During this time, the Coalition went through several temporary fiscal staff and one permanent hired staff that had made mistakes, with the effect of having to make adjustments in order to attempt to close accounting records. Controls have been put into place and permanent accounting manager, started in October 2024 and now on staff as of March 2025. Anticipated completion date: 09/30/25
View Audit 347141
Finding 529159 (2022-003)
Material Weakness 2022
Oregon Coalition Against Domestic & Sexual Violence
OR
Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Contact person(s) responsible: Associate Director, BB Beltran Recommendation: The Coalition should establish monitoring procedures to ensure that charges to federal awards and other funders are adequately documented and approved and comply with all established policies. Specifically, adequate docume...
Contact person(s) responsible: Associate Director, BB Beltran Recommendation: The Coalition should establish monitoring procedures to ensure that charges to federal awards and other funders are adequately documented and approved and comply with all established policies. Specifically, adequate documentation should include original itemized invoices or receipts, and clear documentation of review and approval. Management Response: NEW Corrective Action Plan: OCADSV implemented a third-party service for tracking the Coalitions costs by program in January of 2023. The submission, coding, approval and payment are processed within this software, which also allows for an audit trail of the processes performed by user and quick access to scanned original documentation. Quarterly budget expense reimbursements are prepared and submitted for review to the Associate Director and/or the Grants Manager. The monthly/quarterly reports are reviewed and approved, with general ledger support, before sending them to the funding agency as the quarterly invoice for reimbursements. Anticipated completion date: 09/30/24
View Audit 347141
Finding 529156 (2022-003)
Significant Deficiency 2022
The Center: Resources for Teaching and Learning
IL
Reporting
The Organization will submit the current year and subsequent year audit reporting packages and data collection forms as soon as the audits are complete and available. The Organization is reviewing its procedures to file and submit audits timely beginning in the fiscal year ending June 30, 2024. The ...
The Organization will submit the current year and subsequent year audit reporting packages and data collection forms as soon as the audits are complete and available. The Organization is reviewing its procedures to file and submit audits timely beginning in the fiscal year ending June 30, 2024. The Organization accepts the recommendation.
View Audit 347130
Finding 528927 (2022-002)
Material Weakness 2022
Iliff School of Theology
CO
Student Financial Aid Reporting Material Weakness
Condition: Our audit procedures identified instances of inaccurate or untimely reporting of enrollment information to NSLDS. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid programs. The school ...
Condition: Our audit procedures identified instances of inaccurate or untimely reporting of enrollment information to NSLDS. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid programs. The school has also ensured that this third-party processor is properly coordinated with the registrar’s office to meet federal requirements for NSLDS enrollment reporting. Contact person responsible for corrective action: Jason Warr, VP for Business, Controller Anticipated Completion Date: May 2024
View Audit 346905
Saraland Manor, Inc.
MS
HUD Housing Programs Reporting
We agree with Finding 2022-001 and the recommendations described above. We have engaged a CPA firm to perform a single audit for the periods December 31, 2021-2023.
We agree with Finding 2022-001 and the recommendations described above. We have engaged a CPA firm to perform a single audit for the periods December 31, 2021-2023.
View Audit 346857
Greater Chatham Initiative
IL
Reporting Cash Management
GCI has since hired a dedicated contractor who submits vouchers consistent with the City of Chicago's due dates. This assumes that the City of Chicago also follows its own guidelines, provides contracts, and processes vouchers in a timely manner. Estimated Correction Date January 1, 2023.
GCI has since hired a dedicated contractor who submits vouchers consistent with the City of Chicago's due dates. This assumes that the City of Chicago also follows its own guidelines, provides contracts, and processes vouchers in a timely manner. Estimated Correction Date January 1, 2023.
View Audit 346791
Greater Chatham Initiative
IL
Reporting
GCI's accountant had personal issues that prevented her from completing the fiscal year 2022 documents. In the future, we will employ another accountant as soon as they start missing important deadlines regardless of their circumstances. The 12/31/2022 filing will be completed on or before March 15...
GCI's accountant had personal issues that prevented her from completing the fiscal year 2022 documents. In the future, we will employ another accountant as soon as they start missing important deadlines regardless of their circumstances. The 12/31/2022 filing will be completed on or before March 15, 2025.
View Audit 346791
City of Sanger
CA
Reporting § 200.512
The City is working with a consultant to catch up and get back on schedule to complete the audit in a timely manner. Consequently, the single audit report will be submitted to the Federal Audit Clearinghouse by the deadline.
The City is working with a consultant to catch up and get back on schedule to complete the audit in a timely manner. Consequently, the single audit report will be submitted to the Federal Audit Clearinghouse by the deadline.
View Audit 346271
Village of Clayton, New York
NY
Reporting
The Village procured a new audit firm in January 2024 to complete its past audits and submissions for fiscal years 2022 and 2023. Upon submission of these reports, the Village will be up to date through May 31, 2023 with its filings. The Village is expected to have its May 31, 2024 audit and requi...
The Village procured a new audit firm in January 2024 to complete its past audits and submissions for fiscal years 2022 and 2023. Upon submission of these reports, the Village will be up to date through May 31, 2023 with its filings. The Village is expected to have its May 31, 2024 audit and required submissions completed on time, by February 28, 2025.
View Audit 346169
Finding 527031 (2022-008)
Material Weakness 2022
The Wellness Plan Medical Centers
MI
Material Weakness Reporting
Finding Number: 2022-008 Condition: Due to material entries identified and recorded during the 2022 financial statement audit of the Organization, the data submitted within the annual performance report was not accurate. Additionally, there was no evidence of review over the required reports. Planne...
Finding Number: 2022-008 Condition: Due to material entries identified and recorded during the 2022 financial statement audit of the Organization, the data submitted within the annual performance report was not accurate. Additionally, there was no evidence of review over the required reports. Planned Corrective Action: Management will enhance controls such that the preparation and review of account reconciliation in completed for all fiscal cycles in a timely manner. Contact person responsible for corrective action: Chief Financial Officer Anticipated Completion Date: 06/30/2025
View Audit 346114
Muskogee County
OK
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Assistance Listing Number 21.027 Noncompliance Over Reporting - Major Federal Program - Coronavirus State and Local Fiscal Recovery Funds Muskogee County has hired an internal grant administrator to assist in keeping the county compliant with all local, state, and federal requirements. Efforts will ...
Assistance Listing Number 21.027 Noncompliance Over Reporting - Major Federal Program - Coronavirus State and Local Fiscal Recovery Funds Muskogee County has hired an internal grant administrator to assist in keeping the county compliant with all local, state, and federal requirements. Efforts will be made going forward to ensure that all grant funds are properly expended and properly reported.
View Audit 345862
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