Corrective Action Plans

Finding 393557 (2022-003)

Significant Deficiency 2022

353-365 Housing Development Fund Company, Inc.

NY

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

a. Recommendation: The Company should design their internal controls to ensure that the calculation of surplus cash is reviewed and performed timely, to ensure they will comply with HUD guidelines. b. Action(s) Taken/Planned: Management has acknowledged a breach in protocol and deposited the current...

a. Recommendation: The Company should design their internal controls to ensure that the calculation of surplus cash is reviewed and performed timely, to ensure they will comply with HUD guidelines. b. Action(s) Taken/Planned: Management has acknowledged a breach in protocol and deposited the current year’s surplus cash on October 31, 2022.

View Audit 303706

Finding 393543 (2022-001)

Significant Deficiency 2022

School District of the City of Scranton

PA

Subrecipient Monitoring Reporting Significant Deficiency

Management's Response: The District has implemented financial policies and procedures to ensure a timely independent audit process and subsequent timely filing of the audit with the Federal Audit Clearinghouse.

View Audit 303694

Finding 393488 (2022-003)

Significant Deficiency 2022

Stone Child College

MT

Student Financial Aid Internal Control / Segregation of Duties Reporting

In response the supervisor will review the data that is collected to complete the reports for accuracy. Upon completion of the report, the Dean of Student Services will review it before submission. Records of all documents and any communications related to the reports will be maintained for review p...

In response the supervisor will review the data that is collected to complete the reports for accuracy. Upon completion of the report, the Dean of Student Services will review it before submission. Records of all documents and any communications related to the reports will be maintained for review purposes. The Financial Aid Administrator will cross reference the accuracy of the report with the Finance Departments data/figures. Report deadline timelines will be created to allocate sufficient time for review and revisions to address any identified issues. Ongoing training will be provided for all staff involved in these reports.

View Audit 303682

Finding 393471 (2022-018)

Significant Deficiency 2022

Kentucky State University

KY

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.334

The University concurs with the finding. The SNAP-Ed office experienced significant staff turnover during fiscal year 2022, and records could not be located. The University has established workflows and policies to ensure compliance and documentation currently and in the future.

View Audit 303680

Finding 393469 (2022-016)

Significant Deficiency 2022

Kentucky State University

KY

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.302

The University concurs with the finding. As a result of this finding, the University created a new fund code within their general ledger chart of accounts for the purpose of classifying these funds as federal funds. The University performed the appropriate reclassifying journal entries within their ...

The University concurs with the finding. As a result of this finding, the University created a new fund code within their general ledger chart of accounts for the purpose of classifying these funds as federal funds. The University performed the appropriate reclassifying journal entries within their general ledger utilizing the newly created fund code to recognize the $138,700 as federal revenue and expenditures.

View Audit 303680

Finding 393467 (2022-014)

Significant Deficiency 2022

Kentucky State University

KY

Reporting Internal Control / Segregation of Duties

The University concurs with the finding. Additional procedures have been implemented to ensure the timely completion of all federal HEERF reports. In addition, the HEERF public reporting requirements have been met and the University was deemed in compliance by the Department of Education as of Septe...

The University concurs with the finding. Additional procedures have been implemented to ensure the timely completion of all federal HEERF reports. In addition, the HEERF public reporting requirements have been met and the University was deemed in compliance by the Department of Education as of September 2023.

View Audit 303680

Finding 393465 (2022-012)

Significant Deficiency 2022

Kentucky State University

KY

Reporting Student Financial Aid Matching / Level of Effort / Earmarking

The University concurs with finding. All students were reported to the National Student Clearinghouse (NSC) as to what their status was for those terms. The updates were not updated in the NSLDS side. According to the audit staff, this is a common finding amongst institutions due to this being a fai...

The University concurs with finding. All students were reported to the National Student Clearinghouse (NSC) as to what their status was for those terms. The updates were not updated in the NSLDS side. According to the audit staff, this is a common finding amongst institutions due to this being a fairly new process/requirement. This process will be corrected going forward.

View Audit 303680

Finding 393463 (2022-010)

Significant Deficiency 2022

Kentucky State University

KY

Reporting Student Financial Aid Matching / Level of Effort / Earmarking

The University concurs with finding. All students were reported to the National Student Clearinghouse (NSC) as to what their status was for those terms. The updates were not updated in the NSLDS side. According to the audit staff, this is a common finding amongst institutions due to this being a fai...

The University concurs with finding. All students were reported to the National Student Clearinghouse (NSC) as to what their status was for those terms. The updates were not updated in the NSLDS side. According to the audit staff, this is a common finding amongst institutions due to this being a fairly new process/requirement. This process will be corrected going forward.

View Audit 303680

Finding 393462 (2022-009)

Significant Deficiency 2022

Kentucky State University

KY

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

The University concurs with the finding. The University is currently utilizing the Banner Optimization to refine that all withdrawn students are included in the Summary Level Report. This will be fully functional in fiscal year 2025.

View Audit 303680

Finding 393401 (2022-005)

Material Weakness 2022

City of Wilton

ND

Reporting Internal Control / Segregation of Duties

Contact Person – Pattie Solberg, City Auditor; Corrective Action Plan – The City will submit the financial reporting package to the Federal Audit Clearinghouse within the earlier of 30 days of receipt of the auditor’s report or nine months after the end of the audit period. Completion Date – April 3...

Contact Person – Pattie Solberg, City Auditor; Corrective Action Plan – The City will submit the financial reporting package to the Federal Audit Clearinghouse within the earlier of 30 days of receipt of the auditor’s report or nine months after the end of the audit period. Completion Date – April 30, 2024

View Audit 303644

Finding 393399 (2022-007)

Significant Deficiency 2022

City of El Monte

CA

Reporting Significant Deficiency Internal Control / Segregation of Duties

New procedures have been established to ensure the separation of duties and responsibility between the individuals who prepare grant reporting and the individuals who review the reports. Grant reports will be prepared by one individual and reviewed by supervisory-level staff personnel prior to the s...

New procedures have been established to ensure the separation of duties and responsibility between the individuals who prepare grant reporting and the individuals who review the reports. Grant reports will be prepared by one individual and reviewed by supervisory-level staff personnel prior to the submission of the report.

View Audit 303639

Finding 393373 (2022-001)

Material Weakness 2022

City of Crawfordsville

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Terri Gadd, Clerk-Treasurer Contact Phone Number: (765) 364-5150 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Starting with the 2023 reporting of State and Local Fiscal Recovery Fu...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Terri Gadd, Clerk-Treasurer Contact Phone Number: (765) 364-5150 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Starting with the 2023 reporting of State and Local Fiscal Recovery Funds (SLFRF) Compliance Reporting to U.S. Treasury: The City of Crawfordsville management will follow the following process. 1. Before processing request from designated organizations the Clerk Treasurer and Mayor or a designated person, will review documentation and approve for payment/claim processing. 2. After approval a claim will be submitted to the Clerk Treasurer office for payment. 3. Clerk Treasurer will prepare and submit monthly expenditure report to the Mayor or designated person. 4. Annually before the Clerk Treasurer, reports to the U.S. Treasury expenditures the Clerk Treasurer and Mayor, or designated person, will review and confirm expenditures. 5. Clerk Treasurer will submit report to U.S. Treasury following prompts. 6. Clerk Treasurer will notify Mayor of the annual report submission. Anticipated Completion Date: January 2024

View Audit 303629

Finding 393298 (2022-008)

Material Weakness 2022

Stow-Munroe Falls City School District

OH

Reporting Subrecipient Monitoring Material Weakness § 200.414 § 200.502 § 200.510

The District will review the Uniform Guidance requirements and ensure all expenditures are accurately reported on the Districts federal schedule.

View Audit 303592

Finding 393275 (2022-005)

Significant Deficiency 2022

Ecostudies Institute

WA

Questioned Costs Subrecipient Monitoring Cash Management § 200.302 § 200.305

Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends that The Organization move away from using a cumulative profit and loss report and instead run monthly general ledger details by program as support for their monthly reimbursement requests. This...

Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends that The Organization move away from using a cumulative profit and loss report and instead run monthly general ledger details by program as support for their monthly reimbursement requests. This will enhance clarity of costs attributable to each monthly period and reduces the chance that costs will be missed when requesting for reimbursement. Any reconciling transactions can be clearly tracked an Excel file of the general ledger detail by program. In addition, CLA recommends that The Organization emphasize to program management staff the importance of filing reimbursement requests each month and in a timely manner to reduce administrative and financial burden. There is no disagreement with the audit finding. Action taken in response to finding: The organization has modified our approach to making monthly reimbursement requests by including monthly general ledger details by program to ensure we have appropriate support and to increase clarity of costs attributable by month. Since fall/winter 2023, we have increased training to financial and program management staff around the importance of filing reimbursement request in a timely manner and we intend to increase the size of the financial support staff to further help minimize timely delays in reimbursement requests. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 4/1/2024

View Audit 303558 Questioned Costs: $1

Finding 393274 (2022-004)

Significant Deficiency 2022

Ecostudies Institute

WA

Reporting HUD Housing Programs Significant Deficiency

Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends for The Organization to place emphasis on stronger controls around the timely filing of required reports, such as retaining a monthly checklist of required reconciliations and reports. The Organ...

Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends for The Organization to place emphasis on stronger controls around the timely filing of required reports, such as retaining a monthly checklist of required reconciliations and reports. The Organization has also taken steps to increase administrative support by hiring two individuals into the financial team. There is no disagreement with the audit finding. Action taken in response to finding: We have increased our emphasis and training for all program management staff involved with reporting to ensure proper controls around the timely filing of required reports. This includes creating monthly checklists of required reports and reconciliations. We also intend to increase the size of the financial support staff. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 4/1/2024

View Audit 303558

Finding 393187 (2022-004)

Significant Deficiency 2022

Family Christian Health Center

IL

Reporting

Response: The stabilization of the Accounting and Finance department has been the organization's priority. Appropriate staffing levels of the department have been restored to resolve audit delays. Responsible Party: Chief Financial Officer Estimated Completion Date: Fiscal Year 2023

View Audit 303514

Finding 393154 (2022-003)

Significant Deficiency 2022

Mid-Columbia Children's Council, INC

OR

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-003 - Noncompliance and Significant Deficiency in Internal Control over Compliance - Reporting. Criteria: The Organization is required to complete financial and other reports on specified dates according to the grant agreement with the funder. Context and Cause: The Organization experie...

Finding 2022-003 - Noncompliance and Significant Deficiency in Internal Control over Compliance - Reporting. Criteria: The Organization is required to complete financial and other reports on specified dates according to the grant agreement with the funder. Context and Cause: The Organization experienced turnover in key personnel responsible for preparing and filing federal reports. The reports were eventually filed late, but supporting documentation from the accounting system was not maintained in a fixed format in a centralized location by previous personnel, and could not be recreated after the fact. Questioned Costs: None. Action Taken: Company calendar implemented with due dates for all related federal reports. MCCC has also worked extensively with grant specialist and pertinent tech support for comprehensive completion constructions for each federal report. Views of responsible official: Management concurs with the audit findings.

View Audit 303434

Finding 392927 (2022-001)

Significant Deficiency 2022

Hunger at Home

CA

Internal Control / Segregation of Duties Cash Management Reporting

1. Name of person responsible for the corrective action: Jane Sanchez & Ewell Sterner 2. Corrective Action Planned: In February 2024, the Organization engaged with Shirlee Victorio, VP Consulting Services, to assist Jane Sanchez and Ewell Sterner in establishing procedures related to grant reportin...

1. Name of person responsible for the corrective action: Jane Sanchez & Ewell Sterner 2. Corrective Action Planned: In February 2024, the Organization engaged with Shirlee Victorio, VP Consulting Services, to assist Jane Sanchez and Ewell Sterner in establishing procedures related to grant reporting. Ms. Victorio has an employment history of grant administration for the City of San Jose and the County of Santa Clara. Outstanding reporting requirements are being served and the process to administer grants activity, including formal documentation of processes and retention of supporting documents, and reporting is in process. 3. Anticipated Completion Date: March 31, 2024

View Audit 303211

Finding 392926 (2022-004)

Significant Deficiency 2022

Range Mental Health Center, Inc.

MN

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.303

Action Taken: Range Mental Health Center, Inc. and Subsidiaries is in the process of developing internal controls to ensure timely and appropriate actions are made to ensure timely and accurate reporting as it relates to grant requirements. We are currently performing a review of all grants to ensur...

Action Taken: Range Mental Health Center, Inc. and Subsidiaries is in the process of developing internal controls to ensure timely and appropriate actions are made to ensure timely and accurate reporting as it relates to grant requirements. We are currently performing a review of all grants to ensure reporting requirements are met.

View Audit 303202

Finding 392922 (2022-005)

Significant Deficiency 2022

Range Mental Health Center, Inc.

MN

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Action Taken: Range Mental Health, Inc. and Subsidiaries is in the process of developing internal controls to ensure timely and appropriate actions are made to ensure timely and accurate reporting as it relates to grant requirements. We are currently performing a review of all grants to ensure repor...

Action Taken: Range Mental Health, Inc. and Subsidiaries is in the process of developing internal controls to ensure timely and appropriate actions are made to ensure timely and accurate reporting as it relates to grant requirements. We are currently performing a review of all grants to ensure reporting requirements are met.

View Audit 303202

Finding 392911 (2022-002)

Material Weakness 2022

Range Mental Health Center, Inc.

MN

Reporting § 200.502 § 200.510

Action Taken: During 2023, Range Mental Health Center, Inc. and Subsidiaries had experienced turnover in key financial functions. In response to this we have outsourced its CFO function and hired internal staff with a greater level of expertise to facilitate improved reporting. As a result, we antic...

Action Taken: During 2023, Range Mental Health Center, Inc. and Subsidiaries had experienced turnover in key financial functions. In response to this we have outsourced its CFO function and hired internal staff with a greater level of expertise to facilitate improved reporting. As a result, we anticipate an improvement in timeliness of our financial records.

View Audit 303202

Finding 392910 (2022-001)

Material Weakness 2022

Range Mental Health Center, Inc.

MN

Reporting Matching / Level of Effort / Earmarking § 200.328 § 200.512

Action Taken: During 2023, Range Mental Health Center, Inc. and Subsidiaries had experienced turnover in key financial functions. In addition, we were notified that current independent audit firm would no longer be performing the 2023 financial and single audits. In response to this we have outsourc...

Action Taken: During 2023, Range Mental Health Center, Inc. and Subsidiaries had experienced turnover in key financial functions. In addition, we were notified that current independent audit firm would no longer be performing the 2023 financial and single audits. In response to this we have outsourced its CFO function. We have also engaged a new independent audit firm, as this was a first-year audit there was an acclimation period delaying many processes. As a result, we anticipate an improvement in timeliness of our financial records.

View Audit 303202

Finding 392745 (2022-001)

Significant Deficiency 2022

City of Rockport

TX

Internal Control / Segregation of Duties Reporting Significant Deficiency

The City of Rockport filled the vacant positions as quickly as possible. The Finance Department is now staffed and is working diligently to catch up in all delayed finance and accounting matters.

View Audit 303100

Finding 392638 (2022-002)

Material Weakness 2022

Eddyville-Blakesburg-Fremont Community School District

IA

Internal Control / Segregation of Duties Reporting

The District will continue to work to find ways to segregate duties.

View Audit 302944

Finding 392635 (2022-001)

Material Weakness 2022

Refugee & Immigrant Center for Education & Legal Services

TX

Reporting Matching / Level of Effort / Earmarking

DATE: March 4th, 2024 FROM: Anna Flores, Chief Financial Officer SUBJECT: Corrective Action Plan for Compliance and Control finding 2022-001 -- Refugee cash and Medical Assistance Program – Reporting Responsible Party – Anna L. Flores, Chief Financial Officer Corrective Action Plan: Implement additi...

DATE: March 4th, 2024 FROM: Anna Flores, Chief Financial Officer SUBJECT: Corrective Action Plan for Compliance and Control finding 2022-001 -- Refugee cash and Medical Assistance Program – Reporting Responsible Party – Anna L. Flores, Chief Financial Officer Corrective Action Plan: Implement additional month-end closing procedures that will facilitate the year-end closing process. The new procedures will ensure the timeliness of each month, which will in turn ensure the year-end close will be completed promptly. Regards, Anna Flores, CFO

View Audit 302938

Corrective Action Plans

Filters