Corrective Action Plans

Finding 392598 (2022-002)

Significant Deficiency 2022

Alaska Village Electric Cooperative, Inc. and Subsidiary

AK

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Program Research and Development Program Cluster: Renewable Energy Research and Development and Denali Commission Programs Planned Corrective Action Plan To improve the timeliness of the SF-SAC,...

Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Program Research and Development Program Cluster: Renewable Energy Research and Development and Denali Commission Programs Planned Corrective Action Plan To improve the timeliness of the SF-SAC, the President & CEO will require the Manager of Key Accounts and Special Projects to allocate adequate resources to ensure the timely preparation and submission of audit requirements for audit purposes. The President & CEO will proactively enforce the audit schedule and require departments to complete grant requirements by their due dates. Completion Date By April 1, 2024. Bill Stamm, President & CEO bstamm@avec.org 4831 Eagle Street, Anchorage, Alaska 99503 4831

View Audit 302894

Finding 392571 (2022-002)

Significant Deficiency 2022

Orleans Parish Sheriff's Office

LA

Reporting

The Orleans Parish Sheriff's Office is delinquent in filing quarterly performance reports. The task of filing the reports fell on the Internal Auditor/FEMA Auditor. This employee retired in May 2021 and has not been replaced as of this filing. We have requested that our Attorneys who taken the lead...

The Orleans Parish Sheriff's Office is delinquent in filing quarterly performance reports. The task of filing the reports fell on the Internal Auditor/FEMA Auditor. This employee retired in May 2021 and has not been replaced as of this filing. We have requested that our Attorneys who taken the lead with communications and submissions to FEMA and GOHSEP file all the delinquent reports and continue to file them until these this critical positions are filled.

View Audit 302850

Finding 392570 (2022-001)

Significant Deficiency 2022

Orleans Parish Sheriff's Office

LA

Reporting

The Orleans Parish Sheriff's Office has a late filing audit finding in connection with our 2022 audit. This audit was due to be filed June 30, 2023. Due to a staff shortage, the 2021 financial audit was not filed until June 2023. This delayed the commencement of the 2022 audit until after the filing...

The Orleans Parish Sheriff's Office has a late filing audit finding in connection with our 2022 audit. This audit was due to be filed June 30, 2023. Due to a staff shortage, the 2021 financial audit was not filed until June 2023. This delayed the commencement of the 2022 audit until after the filing deadline. Prior to this time, the Office's internal auditor, whow as integral in compiling the audit, had not been replaced since retiring and the Chief Financial Officer was dismissed from his position and not replaced. This left the Accounting Department with two full time accountants and the Comptroller who absorbed the Internal Auditor's duties as well as the Chief Financial Officer duties. This abrupt staffing issue left the Office significantly delayed in compiling the necessary information for the 2022 audit. To try and expediate the 2022 audit, the Office ahs engaged Postlethwaite & Netterville to prepare the financial statements as opposed to the Office preparing the financial statements. We anticipate this will ensure that the 2023 statements are completed expeditiously in order for the deparment to ensure that the 2023 audit will filed by the June 30, 2024 deadline. For further information related to this Corrective Action Plan, please contact Elizabeth Boyer, Comptroller at 504-202-9220 or by email at boyere@opso.us.

View Audit 302850

Finding 392561 (2022-007)

Significant Deficiency 2022

Folsom Cordova Community Partnership

CA

Cash Management Period of Performance Reporting

Response: The organization agrees with the finding. There were gaps in information flow due to staff turnover. The organization already has a process in place for reviewing payroll expenditures. The organization will significantly increase the practice of capturing payroll expenses in the appropriat...

Response: The organization agrees with the finding. There were gaps in information flow due to staff turnover. The organization already has a process in place for reviewing payroll expenditures. The organization will significantly increase the practice of capturing payroll expenses in the appropriate period and within the appropriate grant period to report grant expenses for reimbursement. Completed before January 2024.

View Audit 302849

Finding 392534 (2022-004)

Significant Deficiency 2022

Folsom Cordova Community Partnership

CA

Reporting Significant Deficiency

Response: The organization agrees with the finding. Now that the organization has filled the accounting director position the delinquent audits are being completed as efficiently as possible.

View Audit 302849

Finding 392525 (2022-003)

Significant Deficiency 2022

Folsom Cordova Community Partnership

CA

Reporting

Response: The organization has created and maintains a comprehensive log of all grants received. Log data includes grant number, grant source and CFDA number, the grant period,total grant amount, the grant advance amount received, the usage of the funds, and the remaining balance. Completed January ...

Response: The organization has created and maintains a comprehensive log of all grants received. Log data includes grant number, grant source and CFDA number, the grant period,total grant amount, the grant advance amount received, the usage of the funds, and the remaining balance. Completed January 2024.

View Audit 302849

Finding 392506 (2022-001)

Material Weakness 2022

Island County

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Finding ref number: 2022-001 Finding caption: The County did not have adequate internal controls over and did not comply with reporting requirements for the Coronavirus State and Local Fiscal Recovery Funds program. Name, address, and telephone of County contact person: Susan Geiger, Director Budget...

Finding ref number: 2022-001 Finding caption: The County did not have adequate internal controls over and did not comply with reporting requirements for the Coronavirus State and Local Fiscal Recovery Funds program. Name, address, and telephone of County contact person: Susan Geiger, Director Budget & Risk Management 1 NE 7th Street, Rm 211 Coupeville, WA 98239 Ph. 360-678-7837 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for non-concurrence). An internal audit of ARPA disbursements and reporting was conducted in 2023. Quarterly reporting was adjusted to correct variances found during the internal audit. Staff was provided further training on ARPA reporting requirements and secondary review of quarterly reports was provided. Further corrective action was taken in the 2023 4th Quarter to identify grant recipients in the ARPA reporting system as recipients. Anticipated date to complete the corrective action: 4/30/2024

View Audit 302836

Finding 392484 (2022-001)

None 2022

City of Oswego

NY

Allowable Costs / Cost Principles Reporting

Noncompliance with Uniform Guidance Late Filing of Single Audit Reporting Package Criteria: Under the Single Audit Act of 1996 and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), ...

Noncompliance with Uniform Guidance Late Filing of Single Audit Reporting Package Criteria: Under the Single Audit Act of 1996 and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), §200.512, Report Submission, the Single audit reporting package is required to be filed within the earlier of 30 calendar days after receipt of the auditors' report, or 9 months after the end of the audit period. Cause/Condition: Numerous audit adjustments to the Community Development Special Grant Fund were required, causing a delay in financial reporting. The required deadline was not met on a timely basis for the year ended December 31, 2021. Effect: The City was not incompliance with §200.512 of the Uniform Guidance. Recommendation: We recommend the requirements of §200.512 of the Uniform guidance be adhered to by striving to have all information required for the audit available on a timely basis. This will help to ensure timely audit report issuance and compliance with the filing deadline. Questioned Costs: None. Context: The 2021 Single Audit reporting package was filed on October 11, 2022, 11 days after the required filing date. Response: Management agrees with this finding. There has been significant turnover in key positions of the Community Development Department. It is the City's goal to provide all information required for future audits on a timely basis in order to complete financial statements for submission deadlines outlined in Uniform Guidance, §200.512. Corrective Action Plan: Management will direct the Community Development Department to ensure a monthly review and reconciliation of general ledger balances be performed and reviewed by a responsible official. Differences will be investigated and adjustments made on a timely basis to ensure accurate and timely financial reporting. Additionally, training will be provided to those individuals charged with recording the financial activities of the Community Development Special Grant Fund, and serious consideration will be given to hiring an outside accounting consultant. Anticipated Completed Date: April 15, 2024.

View Audit 302810

Finding 392480 (2022-004)

Significant Deficiency 2022

Southland Development Authority

IL

Subrecipient Monitoring Reporting Cash Management

Finding 2022-004 Reporting The auditors recommended the following: 5. Management implement procedures to ensure required reports are prepared, reviewed and submitted in a timely manner and in compliance with its grant agreements. Additionally, adequate documentation should be appropriately maintain...

Finding 2022-004 Reporting The auditors recommended the following: 5. Management implement procedures to ensure required reports are prepared, reviewed and submitted in a timely manner and in compliance with its grant agreements. Additionally, adequate documentation should be appropriately maintained to support all reports prepared and submitted under the grant agreements. Context The audit sample consisted of 8 reports, 6 monthly reports from two County grant agreements and 2 quarterly reports from the WBDC grant agreement. Six of the 8 reports were submitted late. Delays in reporting ranged from 6 to 192 days. Additionally for 5 of the 6 County reports, evidence to support the completion and submission of the performance reporting metrics was unavailable. A copy of the data collection form for Salesforce was not maintained on file. Staffing Corrective Actions With the addition of an Interim Director of Finance and Administration in March 2023, SDA was able to submit all reports on time for the remainder of 2023. The permanent Director of Finance and Administration is responsible for continued oversight of reporting, deadlines and documentation. SDA is in the process of hiring a Grants Manager who will have responsibility for ensuring that all funder reports are submitted on schedule, accurately and in full compliance with grant agreements. Process Corrective Action SDA clarified its process for preparing and submitting reports on time. SDA added a review by the CEO before final submission to elevate the importance of these reports. System Corrective Actions SDA contracted with a Compliance Specialist to create a compliance calendar that outlines every major date for all reporting obligations by SDA. This calendar will be used by the Finance and Administration team to ensure full compliance with funder requirements.

View Audit 302802

Finding 392478 (2022-002)

Significant Deficiency 2022

Southland Development Authority

IL

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.430

Finding 2022-002 Internal Controls over Allowable Costs ...

Finding 2022-002 Internal Controls over Allowable Costs The auditors recommend the following: 3. Management implement procedures to ensure all expenditures are properly reviewed and approved, and supporting documentation maintained in accordance with federal regulations. Context SDA was unable to produce backup for several invoice payments and evidence of one Time & Effort Certification for allocation to specific grants. Staffing Corrective Action SDA continues to have an outside accounting firm conduct a semi-annual review of financial statements and invoice documentation in advance of the official audit process. The addition of internal staff provides audit support needed to validate that the new systems, procedures and processes implemented by SDA to correct the 2022 audit findings. Process Corrective Action In 2023, SDA introduced training for managers on the requirement of Time & Effort Certification submission for all staff and contractors who are working on grant-funded projects. The updated process requires Mangers to approve a signed Time & Effort Certification with any invoice approval. The Director of Finance and Administration will rigorously enforce the SDA policy that all invoices, receipts, and Time and Effort Certifications must be submitted to receive payment for any work completed. Systems Corrective Action In mid-2023, SDA implemented a centralized and password protected e-filing system to hold all important records for all programs and every area of the business including finance, human resources, and administration. To further ensure that all payments made by the organization have appropriate invoice backup, Bill.com, an invoice and payables tracking system, was implemented fully in 2023 with an approval chain that houses evidence of all transactions.

View Audit 302802 Questioned Costs: $1

Finding 392455 (2022-008)

Material Weakness 2022

Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund

PR

Reporting Matching / Level of Effort / Earmarking

Reporting Financial, Internal Control Weakness and Noncompliance PRDOH accepts the finding, due to a misinterpretation on the waiver given by the FAC with regard to Hurricane Fiona, the PRDOH incurred in a delay for the contracting for the 2022 single audit. At this time the Department has acceler...

Reporting Financial, Internal Control Weakness and Noncompliance PRDOH accepts the finding, due to a misinterpretation on the waiver given by the FAC with regard to Hurricane Fiona, the PRDOH incurred in a delay for the contracting for the 2022 single audit. At this time the Department has accelerated the hiring process of the auditors for 2022 and 2023. The 2022 report is in the final stages for distribution and upload to the FAC. On the other hand, the 2023 report is in the field work stage. As per conversation with the auditors we are expecting to be ready by August 2024.

View Audit 302752

Finding 392447 (2022-006)

Material Weakness 2022

Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund

PR

Reporting

Medical Assistance Program Reporting Material Weakness in Internal Control- Financial Reporting The PRDOH partially agrees with the finding. because the PRDOH has implemented several corrective actions. PRDOH has established control for all programs to ensure the timely performed reconciliations bet...

Medical Assistance Program Reporting Material Weakness in Internal Control- Financial Reporting The PRDOH partially agrees with the finding. because the PRDOH has implemented several corrective actions. PRDOH has established control for all programs to ensure the timely performed reconciliations between the finance office, the federal affairs office, this procedure has started since august 2022. On the other hand, the Department of Treasury has begun a series of training with regard to the ERP that will be in place by October 2024. This new system, to close the monthly period all programs will need to reconcile first before closing the period.

View Audit 302752

Finding 392446 (2022-005)

Material Weakness 2022

Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund

PR

Reporting

Childrens Insurance Program Reporting Material Weakness in Internal Control- Financial Reporting The PRDOH partially agrees with the finding. because the PRDOH has implemented several corrective actions. PRDOH has established control for all programs to ensure the timely performed reconciliations be...

Childrens Insurance Program Reporting Material Weakness in Internal Control- Financial Reporting The PRDOH partially agrees with the finding. because the PRDOH has implemented several corrective actions. PRDOH has established control for all programs to ensure the timely performed reconciliations between the finance office, the federal affairs office, this procedure has started since august 2022. On the other hand, the Department of Treasury has begun a series of training with regard to the ERP that will be in place by October 2024. This new system, to close the monthly period all programs will need to reconcile first before closing the period.

View Audit 302752

Finding 392445 (2022-004)

Material Weakness 2022

Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund

PR

Matching / Level of Effort / Earmarking Subrecipient Monitoring Reporting

Maternal and Child Health Services Block Grants to the States Earmarking Material Weakness in Internal Control over Compliance The PRDOH partially agrees with the finding. The narrative of compliance with the requirement is presented annually in the report to the federal government. They are evide...

Maternal and Child Health Services Block Grants to the States Earmarking Material Weakness in Internal Control over Compliance The PRDOH partially agrees with the finding. The narrative of compliance with the requirement is presented annually in the report to the federal government. They are evidenced by the completed forms for budget and reported expenses that are submitted for the annual request for funds. The accounts between the programs have already been separated, so it shows the fulfillment of the Earmarking 30-30-10; Each is assigned 30% or more for required service and no more than 10% for the administration thereof. In the order hand the PRDOH has encountered challenges with the payroll to separate the percentage work for each grant however, this is shown on all the monitoring made by the federal government and all the reports send by the program. Also, with the new ERP from the Department of Treasury the new system will allow for that purpose, at this time the Department of treasury is currently working with the agency with the data conversation to migrate to the new system, this system is expected to be running by October 2024.

View Audit 302752

Finding 392413 (2022-001)

Material Weakness 2022

Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund

PR

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Financial Administration- Standards for Financial Management System Financial Internal Control Weakness and Noncompliance The PRDOH partially agrees with the finding. However, PRDOH has implemented various corrective actions. Regarding Project Costing Module, the PRDOH already has implemented the T...

Financial Administration- Standards for Financial Management System Financial Internal Control Weakness and Noncompliance The PRDOH partially agrees with the finding. However, PRDOH has implemented various corrective actions. Regarding Project Costing Module, the PRDOH already has implemented the Travel and Expenses Module, Payment Management System, which integrates with the Account Receivable to streamline revenue records and Payroll Solutions. The effectiveness of these will be observed during the fiscal year 2024-2025. Also, the PRDOH and Central Government are currently working on ERP implementation in all Government Agencies. This new ERP will be in place in the fiscal year 2024-2025. Furthermore, the PRDOH has established control in order for all program to ensure the timely performed reconciliations between the finance office, the federal affair office, this procedure has started since august 2022. In the other hand the State Department of Treasury has begun a series of training with regard the new ERP that will, be in place by July 2024. This new system in order to close the monthly period all programs will need to reconcile first before closing of the period.

View Audit 302752

Finding 392382 (2022-002)

Material Weakness 2022

Impact Community Action Partnership, Inc.

IA

Internal Control / Segregation of Duties Material Weakness Reporting

Finding 2022-002: Journal Entry Review and Segregation of Duties Management’s Response: Management agrees with the finding. Contact Person Responsible for Corrective Action: Anne Bacon, CEO Corrective Action Plan: The auditor finding concludes that the cause of the finding is: “Rapid growth of new f...

Finding 2022-002: Journal Entry Review and Segregation of Duties Management’s Response: Management agrees with the finding. Contact Person Responsible for Corrective Action: Anne Bacon, CEO Corrective Action Plan: The auditor finding concludes that the cause of the finding is: “Rapid growth of new funding without a corresponding increase in fiscal personnel has resulted in additional responsibilities placed on the Chief Financial Officer and Chief Operating Officer. The transition to remote working has also resulted in difficulties with handling electronic documentation and approvals.” However, a primary cause was the CFO’s decision to by-pass the outlined process and not submit the journal entries for review. To address these causes, IMPACT Community Action Partnership will follow a rectifying course of action. 1. Remove CFO that was responsible for reconciliations (complete) 2. Hire an interim Controller to assess and rectify all fiscal internal controls (complete) 3. Do not grant check signing capability to the controller (complete) 4. Develop a written fiscal procedure for the review of journal entries (complete) 5. Procure a more robust fiscal software that permits more efficient electronic record review. (April 30, 2024) Anticipated Completion Date: April 30, 2024

View Audit 302731

Finding 392372 (2022-003)

Significant Deficiency 2022

Institute for Health and Recovery, Inc.

MA

Reporting

The leadership at IHR takes this finding very seriously and to ensure more accurate record keeping, has hired additional support with the skills necessary for maintaining a more comprehensive and accessible electronic record keeping system. This will also be accomplished by enforcing IHR’s existing...

The leadership at IHR takes this finding very seriously and to ensure more accurate record keeping, has hired additional support with the skills necessary for maintaining a more comprehensive and accessible electronic record keeping system. This will also be accomplished by enforcing IHR’s existing procedures of authorizing, scanning, and properly coding documents by Accounts Payable.

View Audit 302727

Finding 392369 (2022-001)

Material Weakness 2022

St. John's Lutheran Home of Albert Lea

MN

Material Weakness Reporting Internal Control / Segregation of Duties

Management will continue to allow the audit firm to create the draft financial statements and related footnote disclosures, and will review and approve these prior to the issuance of the annual financial statements.

View Audit 302723

Finding 392319 (2022-001)

Significant Deficiency 2022

Odc

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Management’s Response and Corrective Action Plan: We have expanded the ability of MIP Fund Accounting to track grants separately when needed. We have now implemented both exclusive preparation of grant financial reports along with any budget submitted at the application and/or progress budgets when ...

Management’s Response and Corrective Action Plan: We have expanded the ability of MIP Fund Accounting to track grants separately when needed. We have now implemented both exclusive preparation of grant financial reports along with any budget submitted at the application and/or progress budgets when multi-year grants. We are now using a segment exclusive for each federal grant.

View Audit 302668

Finding 392305 (2022-001)

Material Weakness 2022

Dewitt Medical District D.b.a. Cuero Regional Hospital

TX

Internal Control / Segregation of Duties Reporting

Corrective Action Plan for Finding 2022-001 We are in receipt of the Finding Required to be Reported by Uniform Guidance, regarding other instance of noncompliance with respect to Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified t...

Corrective Action Plan for Finding 2022-001 We are in receipt of the Finding Required to be Reported by Uniform Guidance, regarding other instance of noncompliance with respect to Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure rpeorts are prepared using complete and accurate information. We will increase compensating controls by introducing additional oversight and review for future COVID-19 Provider Relief Fund reporting. Lynn Falcone, CEO will be responsible to ensure this is accomplished The District had enough expenditures for Period 2 and 3 funding received so that no lost revenues were utilized as a basis for the funds received. The corrective action plan will be implemented by September 30, 2023.

View Audit 302649

Finding 392287 (2022-002)

None 2022

Columbia County Housing Corperation-Dba Community Strategies Group

PA

Reporting

CSG will ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the due dates on a go-forward basis.

View Audit 302556

Finding 392267 (2022-009)

Material Weakness 2022

Municipality of Juana Diaz

PR

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure the equity balances were properly calculated and reported in the VMS. Also, the Program staff was instructed to analyze previous equity balances reported in the VMS, an realize any necessar...

Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure the equity balances were properly calculated and reported in the VMS. Also, the Program staff was instructed to analyze previous equity balances reported in the VMS, an realize any necessary corrections

View Audit 302533

Finding 392263 (2022-007)

Material Weakness 2022

Municipality of Juana Diaz

PR

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Instructions were given to the Program staff to strengthening existing internal controls and procedures to ensure the submission of the Form HUD-50058, Family Report (OMB No. 2577-0083), and the financial reports according to applicable requirements. The audited financial data schedule for the fisca...

Instructions were given to the Program staff to strengthening existing internal controls and procedures to ensure the submission of the Form HUD-50058, Family Report (OMB No. 2577-0083), and the financial reports according to applicable requirements. The audited financial data schedule for the fiscal year 2021- 2022 will be submitted as soon as the Single Audit Report be finally issued by the external auditors.

View Audit 302533

Finding 392254 (2022-002)

Material Weakness 2022

Community Development Project, Inc.

NY

Allowable Costs / Cost Principles Cash Management Material Weakness

The Organization had not previously been subjected to the Uniform Guidance standards. The internal controls over time and effort reporting did not operate as designed resulting in instances of noncompliance with the reconciliation of actual time worked versus vouchered reimbursement requests. The Or...

The Organization had not previously been subjected to the Uniform Guidance standards. The internal controls over time and effort reporting did not operate as designed resulting in instances of noncompliance with the reconciliation of actual time worked versus vouchered reimbursement requests. The Organization plans to enhance its controls over time and effort reporting and ensure that payroll costs are reported and vouchered based on actual rather than budgeted allocations.

View Audit 302493

Finding 392232 (2022-003)

Significant Deficiency 2022

Catholic Community Services, INC

AK

Subrecipient Monitoring Reporting Significant Deficiency § 200.303 § 200.334

FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding: 2022-003: Significant Deficiency in Internal Controls over Compliance – Reporting Name of Contact Person: Shema Jones CFO Catholic Community Service 1803 Glacier Highway Juneau, AK 99801 Controller reviews and corre...

FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding: 2022-003: Significant Deficiency in Internal Controls over Compliance – Reporting Name of Contact Person: Shema Jones CFO Catholic Community Service 1803 Glacier Highway Juneau, AK 99801 Controller reviews and corrects reports received which includes backup by the Staff Accountant, then CFO reviews reports created by Controller prior to submission. Proposed Completion Date: 6/30/23

View Audit 302460

Corrective Action Plans

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