Corrective Action Plans

Finding 518977 (2022-003)

Significant Deficiency 2022

House of Hope Community Development Corporation

RI

Reporting Internal Control / Segregation of Duties § 200.303 § 200.334

FINDING 2022-003: Significant Deficiency in Internal Control Over Financial Documentation Recommendation: Implement enhanced procedures for the systematic maintenance and retrieval of all financial records related to expenditures, including staff training on these protocols. Action Taken: Management...

FINDING 2022-003: Significant Deficiency in Internal Control Over Financial Documentation Recommendation: Implement enhanced procedures for the systematic maintenance and retrieval of all financial records related to expenditures, including staff training on these protocols. Action Taken: Management agrees with the auditor’s finding and recommendation. The newly appointed Deputy Director of Finance will oversee the implementation of these enhanced procedures.

View Audit 337426

Finding 518896 (2022-001)

Significant Deficiency 2022

Rural Coalition

DC

Reporting

Rural Coalition will be implementing clear, standardized procedures for all program and services. We will also be conducting a comprehensive review of current resource allocation and develop a more effective budget management plan so the grant funds can be managed efficiently removing the reporting ...

Rural Coalition will be implementing clear, standardized procedures for all program and services. We will also be conducting a comprehensive review of current resource allocation and develop a more effective budget management plan so the grant funds can be managed efficiently removing the reporting backlog we face frequently.

View Audit 337355

Finding 518846 (2024-005)

Significant Deficiency 2022

Somali Community Link INC

OH

Reporting § 200.302

Management acknowledges the issue and will establish and document reconciliation procedures to ensure reports are consistent with the general ledger and trial balance for all future Federal programs. This includes periodic review and approval by management.

View Audit 337223

Finding 518845 (2024-004)

Material Weakness 2022

Somali Community Link INC

OH

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.308 § 200.344

Management agrees with the findings and has already initiated corrective actions. Moving forward, budget-to-actual comparisons will be prepared monthly, and any discrepancies will be addressed promptly. The organization will work closely with the cognizant agency to arrange for the return of any uno...

Management agrees with the findings and has already initiated corrective actions. Moving forward, budget-to-actual comparisons will be prepared monthly, and any discrepancies will be addressed promptly. The organization will work closely with the cognizant agency to arrange for the return of any unobligated funds or, if applicable, seek authorization to retain the funds for use in other similar programs. This process will ensure proper financial management and compliance.

View Audit 337223 Questioned Costs: $1

Finding 518844 (2024-003)

Significant Deficiency 2022

Somali Community Link INC

OH

Reporting Program Income Internal Control / Segregation of Duties § 200.328

Management acknowledges the need to address and enhance this finding. We are committed to implementing new procedures for recording and tracking program income, including documenting its source, amount, and application. These procedures will be put in place within three months, with oversight provid...

Management acknowledges the need to address and enhance this finding. We are committed to implementing new procedures for recording and tracking program income, including documenting its source, amount, and application. These procedures will be put in place within three months, with oversight provided by senior management to ensure proper compliance and effective implementation.

View Audit 337223

Finding 518446 (2022-001)

None 2022

Glens Falls Housing Authority

NY

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION: Management is in agreement with the auditor’s recommendations and acknowledges that these issues have continued through their March 31, 2023 and March 31, 2024 fiscal year ends, and is making every effort to get their filings up to date by their March 31, 2025 year end due date.

View Audit 336840

Finding 518399 (2022-001)

Material Weakness 2022

Dodge County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403 § 200.415

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Dep...

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D210012 (Year: 2021) Questioned Costs: $189,893 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: Management has implemented internal controls procedures to ensure transactions are properly processed and reported. Additional procedures have been established to review transaction to make they align with the approved budget. Estimated Completion Date: June 30, 2024 Contact Person: Georgette Evans Telephone: 478-374-3783 Email: gevans@dodge.k12.ga.us

View Audit 336767 Questioned Costs: $1

Finding 518331 (2022-004)

None 2022

Theatre Under the Stars

TX

Reporting

Finding #2022-004 – Other Noncompliance. Applicable federal programs: All federal programs. Recommendation: Implement policies and procedures to facilitate timely completion of the audit and submission of all required reports. Planned corrective action: Policies and procedures will be implemen...

Finding #2022-004 – Other Noncompliance. Applicable federal programs: All federal programs. Recommendation: Implement policies and procedures to facilitate timely completion of the audit and submission of all required reports. Planned corrective action: Policies and procedures will be implemented to facilitate timely completion of audit and submission of required reports. Responsible officer: Hillary Hart, Executive Director. Estimated completion date: December 31, 2024.

View Audit 336687

Finding 518137 (2022-001)

Material Weakness 2022

Nebraska Children's Home Society

NE

Subrecipient Monitoring Reporting Significant Deficiency

For Fiscal Year 2023 there was limited time available for any changes to be made or procedures to be put in place as there was a significant staff change over within Finance. The new Finance Director has since implemented a new financial software with proper coding available to track all funding. Th...

For Fiscal Year 2023 there was limited time available for any changes to be made or procedures to be put in place as there was a significant staff change over within Finance. The new Finance Director has since implemented a new financial software with proper coding available to track all funding. There is a new contract and grants management procedure to be managed by the Finance Director and the Contracts and Grants Manager, for proper initial review with quarterly review at a minimum for tracking. All billing and revenue are reviewed monthly with appropriate parties as well. This was fully implemented as of July 1, 2023, the start of FY24.

View Audit 336455

Finding 517841 (2022-003)

Significant Deficiency 2022

Unity Parenting & Counseling

IL

Reporting Matching / Level of Effort / Earmarking § 200.512

Audit reporting package in the future: Establish formal procedures for tracking audit timelines and deadlines, ensuring that the submission to the Federal Audit Clearinghouse occurs within the required timeframe.

View Audit 336007

Finding 517839 (2022-001)

Significant Deficiency 2022

Unity Parenting & Counseling

IL

Internal Control / Segregation of Duties Reporting

• Stabilize Management: Focus on hiring and retaining experienced financial and management personnel to ensure consistent oversight and proper application of GAAP. • Strengtl,en Internal Controls: Implement more robust internal control procedures to prevent, detect, and correct financial reporting e...

• Stabilize Management: Focus on hiring and retaining experienced financial and management personnel to ensure consistent oversight and proper application of GAAP. • Strengtl,en Internal Controls: Implement more robust internal control procedures to prevent, detect, and correct financial reporting errors. This could include a formal review and approval process for significant transactions and an enhanced monitoring function during periods of transition. • Provide Training: Offer targeted GAAP and financial reporting training for new and existing management to ensure all financial transactions are recorded properly and in compliance with accounting standards. By implementing these measures, the organization can mitigate the risk of future misstatements, strengthen its financial reporting framework, and improve overall accuracy and compliance with GAAP.

View Audit 336007

Finding 517448 (2022-003)

Material Weakness 2022

One Neighborhood Builders (d/b/a Olneyville Housing Corporation)

RI

Reporting Subrecipient Monitoring § 200.302 § 200.502 § 200.510

Action Taken: Management is in the process of instituting additional procedures to ensure all awards are assessed not only to identify whether sources of funds are Federal, requiring inclusion on the SEFA, but also to identify continuing compliance period when applicable. Management has also conduct...

Action Taken: Management is in the process of instituting additional procedures to ensure all awards are assessed not only to identify whether sources of funds are Federal, requiring inclusion on the SEFA, but also to identify continuing compliance period when applicable. Management has also conducted internal training relative to applicable 2 CFR 200 regulations and requirements and will continue to provide periodic staff training to ensure continued compliance. Anticipated Completion Date: Management estimates that additional processes will be in place by December 31, 2024.

View Audit 335415

Finding 517352 (2022-005)

Material Weakness 2022

Laporte County

IN

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

FINDING 2022-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness, Modified Opinion The County did not have an effective internal control system to ensure compliance with the Reporting compliance requirement. Recipients a...

FINDING 2022-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness, Modified Opinion The County did not have an effective internal control system to ensure compliance with the Reporting compliance requirement. Recipients are required to submit quarterly or annually Project and Expenditure (P&E) Reports to the Department of the Treasury (Treasury). The County submitted four quarterly P&E Reports during the audit period. The County's process for the completion and submission of the P&E Reports was that the County Auditor prepared each P&E Report based on the County's Financial Ledgers, without a proper oversight or review process in place prior to submission. All four quarterly reports that were due during the audit period were not properly supported by the County's records Contact Person Responsible for Corrective Action: Timothy Stabosz Contact Phone Number and Email Address: 219-326-6808 x2226 tstabosz@laporteco.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: To correct this finding, we will require one person to complete the report and another to review the report prior to submission. Anticipated Completion Date: We will begin requirement a review prior to submission as of November 21, 2024.

View Audit 335350

Finding 517265 (2022-005)

Significant Deficiency 2022

Cooper County, Missouri

MO

Reporting Subrecipient Monitoring

The County Clerk has worked with the County Treasurer using prior recommendations from earlier audits. We believe we have resolved these issues and should have no problems moving forward.

View Audit 335282

Finding 517172 (2022-009)

Material Weakness 2022

Native Village of Point Hope

AK

Questioned Costs Eligibility Material Weakness

Finding 2022-009 Lack of Internal Control over Compliance Eligibility Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope will adhere to th...

Finding 2022-009 Lack of Internal Control over Compliance Eligibility Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope will adhere to the grant agreement and Administrative Management System Manual Chapter III: Financial Management and Chapter VI: Records Management to ensure that all proper documentation is recorded and kept on-file and that authorized personnel are selected to receive program services. Proposed Completion Date: Before the end of the next audit cycle.

View Audit 335126 Questioned Costs: $1

Finding 517167 (2022-008)

Material Weakness 2022

Native Village of Point Hope

AK

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Finding 2022-008 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The N...

Finding 2022-008 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope will adhere to the Administrative Management Systems Manual Chapter III: Financial Management to ensure that all payment authorization forms are on hand for all employees. Additionally, pay rates should be compared to the payment authorized form during review of payroll runs for accurate transitions. Proposed Completion Date: Before the end of the next audit cycle.

View Audit 335126 Questioned Costs: $1

Finding 517166 (2022-007)

Material Weakness 2022

Native Village of Point Hope

AK

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Finding 2022-007 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The N...

Finding 2022-007 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope will adhere to the Administrative Management Systems Manual Chapter III: Financial Management to ensure that all payment authorization forms are on hand for all employees. Additionally, pay rates should be compared to the payment authorization form during review of payroll runs. Proposed Completion Date: Before the end of the next audit cycle.

View Audit 335126 Questioned Costs: $1

Finding 517165 (2022-006)

Material Weakness 2022

Native Village of Point Hope

AK

Reporting

Finding 2022-006 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope shall ad...

Finding 2022-006 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Material weakness in internal control over compliance and material noncompliance Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope shall adhere to the Uniform Guidance reporting requirements Proposed Completion Date: Before the end of the next audit cycle.

View Audit 335126

Finding 517164 (2022-005)

Material Weakness 2022

Native Village of Point Hope

AK

Reporting Material Weakness § 200.512

Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Material weakness in internal control over compliance and material noncompliance. Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope shall ad...

Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Material weakness in internal control over compliance and material noncompliance. Name of Contact: Jana Rae Koenig, Executive Director Corrective Action Plan: The Native Village of Point Hope shall adhere to the Uniform Guidance reporting requirements. Proposed Completion Date: Before the end of the next audit cycle.

View Audit 335126

Finding 517019 (2022-014)

Material Weakness 2022

Pickaway Township

OH

Reporting Subrecipient Monitoring Material Weakness § 200.414 § 200.502 § 200.510

The Township Fiscal Officer will prepare the SEFA or contract with a CPA firm to have the SEFA prepared going forward.

View Audit 334920

Finding 516996 (2022-005)

Significant Deficiency 2022

MacOmb County

MI

Reporting Significant Deficiency Internal Control / Segregation of Duties

All staff members in the department that administers the grant in question that can file the report in question have now been provided proper acccess to the reporting portal.

View Audit 334902

Finding 516984 (2022-004)

Material Weakness 2022

MacOmb County

MI

Reporting § 200.501 § 200.512 § 200.514

Vacant positions have been filled and new staff have been assigned to the task of preparing of the SEFA. In addition, the new ERP platform has been operational for 15 months, thereby streamlining the year-end closing process.

View Audit 334902

Finding 516670 (2022-001)

Significant Deficiency 2022

Envision Community Services INC

IL

Reporting Internal Control / Segregation of Duties

We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of direc...

We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of directors review the monthly financial reports provided by the accountant so that all board members understand the financial position and results of activities of ECS on a regular and consistent basis. Finally, we will develop a transition plan with procedures requiring that whomever is responsible for the accounting and financial reporting function for ECS reconcile all financial accounts and close the financial records for the month prior to departure to ensure a smooth transition ECS’s accounting and financial reporting function to the next person responsible for its maintenance

View Audit 334660

Finding 516654 (2022-001)

Material Weakness 2022

California Asian Pacific Chamber of Commerce

CA

Reporting Subrecipient Monitoring Material Weakness

Description of Finding: Untimely audit submission in accordance with OMB Uniform Guidance Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian understands the seriousness of this deficiency an...

Description of Finding: Untimely audit submission in accordance with OMB Uniform Guidance Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian understands the seriousness of this deficiency and the need for strict adherence to timely audit submissions per the OMB Uniform Guidance. Additional staff have been hired to assist in accounting processes; and an Interim Controller has been hired to review all accounting processes and procedures with the Director of Finance, provide best practice recommendations and month-end closing schedule. We also understand these findings are repetitive from the 2021 audit; however, due to catch-up of the prior year audits, we were unable to address these issues prior to completion of the 2022 audit. This delay was caused by a change in auditors as our previous auditor did not have the capacity to retain us as clients due to staff shortages related to COVID. A subcontractor has been retained to assist with providing information for the 2023 audit to bring the audits current by March 2025. This issue will be further mitigated in subsequent periods with the implementation of the new accounting system on 1/1/2025. Monthly reviews of the 2024 financial data, including reconciliations of all accounts will be performed and reviewed by the Controller and Director of Finance.This will allow us to provide the 2024 financial data to the auditors in a more timely manner to ensure completion and submission of the audit per the OMB guidance. Continued compliance with these new procedures will help to mitigate the risk of untimely submissions in future years. Name of Contact Person: Ryan Fong, Director of Finance, 916-446-7883, rfong@calasiancc.org Pat Fong Kushida, President & CEO, 916-446-7883, patfongkushida@calasiancc.org Projected Completion Date: March 2025

View Audit 334631

Finding 516484 (2022-005)

Significant Deficiency 2022

Atlantic University College, Inc.

PR

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Since August 2022, the Financial Aid Office has been responsible for enrolment reporting. The contract with the third-party vendor was terminated, and the process was reassigned to the Financial Aid Office. As of August 2022, the Financial Aid Office staff is required to update the roster monthly th...

Since August 2022, the Financial Aid Office has been responsible for enrolment reporting. The contract with the third-party vendor was terminated, and the process was reassigned to the Financial Aid Office. As of August 2022, the Financial Aid Office staff is required to update the roster monthly through the NSLDS website, no later than 15 days after receiving it. The Registrar’s Office generates a graduate student report at the end of each academic period, and the Financial Aid Office updates the student statuses on the NSLDS website.We commit to implementing the corrective plan for this finding by March 31,2025.

View Audit 334393

Corrective Action Plans

Filters