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Corrective Action Plans

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Finding 382664 (2022-002)
Significant Deficiency 2022
Netfreedom Pioneers
CA
Reporting
Management agrees with the audit findings. The Organization will implement a plan to ensure the accounting staff properly classify the revenue receive as federal government fund when preparing the SEFA.
Management agrees with the audit findings. The Organization will implement a plan to ensure the accounting staff properly classify the revenue receive as federal government fund when preparing the SEFA.
View Audit 296249
Finding 382662 (2022-010)
Significant Deficiency 2022
County of Delta
MI
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management
2022-010: Significant Deficiency and Noncompliance – Improper Payments Requested for Reimbursement Statement of Condition/Criteria: Delta County prepared reimbursement requests by manually transferring data from the general ledger to summary spreadsheets. The transferred data contained errors that r...
2022-010: Significant Deficiency and Noncompliance – Improper Payments Requested for Reimbursement Statement of Condition/Criteria: Delta County prepared reimbursement requests by manually transferring data from the general ledger to summary spreadsheets. The transferred data contained errors that resulted in the request for reimbursement being overstated. However, there were other costs incurred that would have been eligible. Planned Corrective Action: County management will develop control to ensure a secondary review and approval process is put into place for all reimbursement request submissions so that only allowable costs are charged to the grant. Contact person responsible for corrective action: Ashleigh Young, County Controller/Administrator Anticipated Completion Date: March 2024
View Audit 296246
Finding 382659 (2022-008)
Material Weakness 2022
County of Delta
MI
Material Weakness Reporting Internal Control / Segregation of Duties
2022-008: Material Weakness and Noncompliance – Report Preparation and Submission Statement of Condition/Criteria: Sponsors of commercial airports are required to submit FAA Form 5100-127, Operating and Financial Summary (OMB No. 2120-0569), which captures revenues and expenditures at the airport, ...
2022-008: Material Weakness and Noncompliance – Report Preparation and Submission Statement of Condition/Criteria: Sponsors of commercial airports are required to submit FAA Form 5100-127, Operating and Financial Summary (OMB No. 2120-0569), which captures revenues and expenditures at the airport, including revenue surplus. Sponsors of commercial airports are also required to submit FAA Form 5100- 126, Financial Government Payment Report (OMB No. 2120-0569), which captures amounts paid and services provided to other units of government. The County Airport did not file FAA Form 5100-127 or FAA Form 5100-126. Planned Corrective Action: County management will develop written policies and procedures for grants to ensure all required reports are prepared and submitted. Contact person responsible for corrective action: Ashleigh Young, County Controller/Administrator Anticipated Completion Date: March 2024
View Audit 296246
Finding 382656 (2022-007)
Material Weakness 2022
County of Delta
MI
Allowable Costs / Cost Principles Cash Management Procurement, Suspension & Debarment § 200.303
2022-007: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: Delta County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards specific to the Ai...
2022-007: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: Delta County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards specific to the Airport or for federal awards in general. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Planned Corrective Action: County management will develop written policies and procedures for grants and will formalize responsibilities between Airport management, Michigan Department of Transportation and other consultants. Contact person responsible for corrective action: Ashleigh Young, County Controller/Administrator Anticipated Completion Date: March 2024
View Audit 296246
Finding 382653 (2022-006)
Material Weakness 2022
County of Delta
MI
Reporting Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.502 § 200.510
2022-006: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a nonfederal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the ...
2022-006: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a nonfederal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502(a) and must reconcile amounts reported in the SEFA to the amounts reported in the auditee’s financial statements. Planned Corrective Action: County management will develop a closing process to ensure all federal expenditures are identified, recorded, and reconciled on the SEFA. Contact person responsible for corrective action: Ashleigh Young, County Controller/Administrator Anticipated Completion Date: March 2024
View Audit 296246
Finding 382382 (2022-002)
Material Weakness 2022
Belle Plaine Community School District
IA
Internal Control / Segregation of Duties Reporting
The District currently employs 2 people in the business office (this number includes the business manager). The District will review its established procedures and duty lists and modify them to include other District staff when dealing with receipts, disbursements, cash, mailings and financial repo...
The District currently employs 2 people in the business office (this number includes the business manager). The District will review its established procedures and duty lists and modify them to include other District staff when dealing with receipts, disbursements, cash, mailings and financial reporting (Ex: maintenance/custodial staff making deposits and building secretaries preparing disbursements).
View Audit 296093
Finding 382360 (2022-002)
Material Weakness 2022
Touchstone Behavioral Health Dba Touchstone Health Services
AZ
Reporting Material Weakness Period of Performance
Item: 2022-002 Assistance Listing Number: 93.498 Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Agency: U.S. Department of Health and Human Services Award Year: Period 2 Funds – Period of Availability January 1, 2020 – December 31, 2021 Complianc...
Item: 2022-002 Assistance Listing Number: 93.498 Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Agency: U.S. Department of Health and Human Services Award Year: Period 2 Funds – Period of Availability January 1, 2020 – December 31, 2021 Compliance Requirement: Reporting Criteria or Specific Requirement: Management is responsible for reporting complete and accurate usage of Provider Relief Funds to the Health Resources & Services Administrator (“HRSA”) for each applicable period. Condition: Certain unreimbursed expenditures, totaling $479,490, reported by management as qualified expenditures for Period 2 within the HRSA Reporting Portal were improperly reported as all being incurred in Q3 of 2020 when in fact a portion of the expenses we incurred through and should have been reported in Q1 2020, Q2 2020, Q4 2020, Q1, 2021, Q2, 2021, Q3 2021 and Q4, 2021. However, we noted that all qualified expenditures were still incurred within the proper period of performance. Additionally, management did not retain proper documentation of the review and approval of the reporting submitted to HRSA. Name of Contact Person: Janae Ben-Shabat, CFO Phone Number: 480-516-3116 Anticipated Completion Date: March 31, 2024 Views of Responsible Officials and Corrective Actions: Touchstone Behavioral Health d/b/a Touchstone Health Services will implement controls to ensure the proper review and approval of federal award reporting to the federal awarding and to ensure the reporting is accurate. Additionally, management will implement a review control such that an individual outside of the preparer reviews the federal award reporting.
View Audit 296042
Finding 381255 (2022-002)
Significant Deficiency 2022
New Avenues for Youth
OR
Reporting
The Organization has established procedures to ensure audit filings are timely. The June 30, 2023, audit is expected to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after receipt of the audit or within 9 months of the Organization’s fiscal year-end.
The Organization has established procedures to ensure audit filings are timely. The June 30, 2023, audit is expected to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after receipt of the audit or within 9 months of the Organization’s fiscal year-end.
View Audit 295959
Finding 381254 (2022-001)
Significant Deficiency 2022
New Avenues for Youth
OR
Reporting
The Organization has implemented procedures to ensure financial reports are filed timely. The required reports were filed timely during the year ended June 30, 2023.
The Organization has implemented procedures to ensure financial reports are filed timely. The required reports were filed timely during the year ended June 30, 2023.
View Audit 295959
Richland Community College
IL
Student Financial Aid Reporting
Condition: The College incorrectly reported Pell expenditures on the Fiscal Operations Report and Application to Participate (FISAP) for the 2020-2021 academic year. We consider this to be an instance of noncompliance of the Reporting compliance requirement. Statistical sampling was not used in maki...
Condition: The College incorrectly reported Pell expenditures on the Fiscal Operations Report and Application to Participate (FISAP) for the 2020-2021 academic year. We consider this to be an instance of noncompliance of the Reporting compliance requirement. Statistical sampling was not used in making sample selections. Corrective Action Plan: The Director of Financial Aid and Veteran Affairs submitted a request to correct the reported Federal Pell Grant expenditures on the 2022-2023 FISAP on January 18, 2024. The Director of Financial Aid and Veteran Affairs will thoroughly review all requested data on required reporting to ensure accuracy prior to submission. Responsible Party for Corrective Action Plan: Director, Financial Aid and Veteran Affairs Implementation Date for Correction Action Plan: January 18, 2024 (as soon as possible)
View Audit 295850
Finding 381094 (2022-003)
Significant Deficiency 2022
Richland Community College
IL
Special Tests & Provisions Reporting Significant Deficiency
Condition: The College did not correctly report graduate enrollment status changes for 6 out of 40 15%. The 6 students were incorrectly reported due to errors in their financial aid system. We consider this condition to be a significant deficiency of the Special Tests and Provisions compliance requi...
Condition: The College did not correctly report graduate enrollment status changes for 6 out of 40 15%. The 6 students were incorrectly reported due to errors in their financial aid system. We consider this condition to be a significant deficiency of the Special Tests and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Corrective Action Plan: Richland Community College adjusted our internal procedures to send graduate enrollment files on a monthly basis instead of a semester basis. Responsible Party for Corrective Action Plan: Registrar Implementation Date for Correction Action Plan: Implemented during Fall 2022 semester
View Audit 295850
Finding 381076 (2022-014)
Material Weakness 2022
Comanche County
OK
Subrecipient Monitoring Period of Performance Reporting § 200.1 § 200.329 § 200.344
The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants
The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants
View Audit 295825
Finding 380915 (2022-002)
Material Weakness 2022
Fresno Economic Opportunities Commission
CA
Procurement, Suspension & Debarment Reporting Matching / Level of Effort / Earmarking
In response to the challenge of not providing the necessary information to meet the audit deadline as per Uniform Guidance Subpart F section 200.512, we have taken proactive steps to strengthen our financial management processes for FY 2023. We've established more efficient communication channels to...
In response to the challenge of not providing the necessary information to meet the audit deadline as per Uniform Guidance Subpart F section 200.512, we have taken proactive steps to strengthen our financial management processes for FY 2023. We've established more efficient communication channels to ensure timely responses to audit inquiries and have intensified our documentation practices to enhance transparency and audit trail clarity. Additionally, we've invested in comprehensive staff training to improve proficiency in their respective roles. Early planning for FY 2023 has been initiated, with clear timelines and responsibilities defined to ensure a smoother audit process. Your feedback remains invaluable as we uphold our commitment to delivering enhanced efficiency and accuracy in our financial management.
View Audit 295627
Finding 380903 (2022-001)
Material Weakness 2022
Northeast Vernon County R1 School District
MO
Reporting
Corrective Action Plan: The District will follow the coding procedures provided by the Department of Elementary and Secondary Education (DESE) regarding the coding of Federal program expenditures and ensure these expenditures are properly coded with respect to function, object, location, project and...
Corrective Action Plan: The District will follow the coding procedures provided by the Department of Elementary and Secondary Education (DESE) regarding the coding of Federal program expenditures and ensure these expenditures are properly coded with respect to function, object, location, project and source codes in the District’s general ledger.
View Audit 295580
Finding 380869 (2022-003)
Significant Deficiency 2022
Silver Lake Regional School District
MA
Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties
Similar to 2022-001, the Silver Lake Regional School District will create and adhere to a Federal Grants Compliance Manual.
Similar to 2022-001, the Silver Lake Regional School District will create and adhere to a Federal Grants Compliance Manual.
View Audit 295550
Finding 380867 (2022-001)
Material Weakness 2022
Silver Lake Regional School District
MA
Subrecipient Monitoring Internal Control / Segregation of Duties HUD Housing Programs
The Silver Lake Regional School District will develop and then adhere to Business Office Procedure Manual. This manual will address day-to-day implementation of the Silver Lake Regional School Committee Policies related to Finance and Operations. Once created, this manual will assist in clarifying ...
The Silver Lake Regional School District will develop and then adhere to Business Office Procedure Manual. This manual will address day-to-day implementation of the Silver Lake Regional School Committee Policies related to Finance and Operations. Once created, this manual will assist in clarifying the roles and relationship of the School Committee (as defined by law) and School Administration (as defined by policy). It will also serve to communicate how the school organization functions-who is doing what, as well as where, when, and why so that resources are allocated and tracked both efficiently and effectively. Silver Lake Regional School District administration requested additional business office staffing positions at the January 11, 2024 School Committee Meeting. This request includes additional hours for current positions and/or additional positions listed below: District Accountant, District Treasurer, Grants Management, Transportation Coordinator Silver Lake will contract for a risk assessment in the Spring of 2024 and will continue to do so at recommended intervals. Once the Business Office is adequately staffed, these additional staff will assist in addressing the issues of timely centralized reporting and compliance.
View Audit 295550
Finding 380856 (2022-001)
Significant Deficiency 2022
Hancock County Board of Education
GA
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403 § 200.430
FA 2022-001 Improve Controls over Employee Compensation Compliance Requirements: Activities Allowed or Unallowed Allowable Costs/Cost Principles Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding...
FA 2022-001 Improve Controls over Employee Compensation Compliance Requirements: Activities Allowed or Unallowed Allowable Costs/Cost Principles Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education AL Numbers and Titles: 10.553 – School Breakfast Program 10.555 – National School Lunch Program Federal Award Number: 225GA324N1199 (Year: 2022) Questioned Costs: $41,309.92 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over the employee compensation process as it relates to the Child Nutrition Cluster. Corrective Action Plans: The Hancock County School District has updated the internal controls over the employee compensation process as it relates to the Child Nutrition Cluster and has corrected the employee codes for the director and former director to ensure that the correct employees are paid from CNC. Estimated Completion Date: June 30, 2024 Contact Person: Matthias Jones, Finance Director Telephone: (706) 444-5775 Ext. 125 Email: mjones@hancock.k12.ga.us
View Audit 295543 Questioned Costs: $1
Finding 380818 (2022-008)
Significant Deficiency 2022
City of Lynn
MA
Allowable Costs / Cost Principles Reporting Significant Deficiency
Audit Finding Reference: 2022-008 Improve Internal Controls Over Reporting (Significant Deficiency) Planned Corrective Action: The City contracted with a third party to report our COVID spending. The City was made aware of the discrepancy and will use MUNIS in the future to validate expenses accor...
Audit Finding Reference: 2022-008 Improve Internal Controls Over Reporting (Significant Deficiency) Planned Corrective Action: The City contracted with a third party to report our COVID spending. The City was made aware of the discrepancy and will use MUNIS in the future to validate expenses accordingly. Completion Date Stephen T. Spencer, City of Lynn Comptroller December 31, 2024
View Audit 295538
Finding 380775 (2022-006)
Significant Deficiency 2022
City of Decatur
IL
Subrecipient Monitoring Reporting Significant Deficiency § 200.303
Recommendation: We recommend the City strengthen its review procedures over reports to ensure all applicable data elements are accurate. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: The City acknowledges the need ...
Recommendation: We recommend the City strengthen its review procedures over reports to ensure all applicable data elements are accurate. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: The City acknowledges the need for compliance with Federal regulations to classify expenses in the proper category. A Grant Administrator has been hired in July 2023 to begin assisting departments that administer grant programs. The Grant Administrator has been reviewing grant program filings since July 2023. The ARPA grant has been particularly confusing with the Federal government changing reporting requirements several times and not having clear guidance for several months after implementation. Now that the guidance has been clarified, the Grant Administrator will ensure adherence to the Federal regulations for the ARPA grant. Name of the contact person responsible for corrective action: Grant Administrator Planned completion date for corrective action plan: 1/1/24
View Audit 295485
Finding 380750 (2022-002)
Significant Deficiency 2022
Native Villake of Kluti-Kaah
AK
Reporting Significant Deficiency § 200.512
Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Significant deficiency, noncompliance Name of Contact Person: Willard E. Hand Corrective Action Plan: The huge influx of funding from the federal government has placed a financial burden on all tribes, i...
Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Significant deficiency, noncompliance Name of Contact Person: Willard E. Hand Corrective Action Plan: The huge influx of funding from the federal government has placed a financial burden on all tribes, including our own. The added responsibility of administering and reporting on these funds resulted in less time for audit preparation and we were late in securing an auditor and submitting our report. Multiple COVID-19 surges also occurred in our community so our offices were closed sporadically during the year, taking time away from audit preparation. We have also found longer lead times in trying to secure an auditor in a timely manner. With so many more entities in the State receiving enough funds to qualify them for a single audit, auditors are booking several months in advance. We are working to eliminate the insufficiency securing an auditor to complete the FY23 report in a timely manner. Proposed Completion Date: September 30, 2023.
View Audit 295414
Wicomico County Housing Authority
MD
HUD Housing Programs Reporting
Recommendation: We recommended that the Authority develop procedures to ensure that future reporting packages and FDS reports are submitted by the respective deadlines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findin...
Recommendation: We recommended that the Authority develop procedures to ensure that future reporting packages and FDS reports are submitted by the respective deadlines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review and enhance our policies and procedures over year end close, to ensure all adjustments are made timely to allow for timely audit facilitation to ensure we are meeting the DCF and FDS deadlines. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
View Audit 295391
Housing Commission of Talbot
MD
HUD Housing Programs Reporting
Data Collection Form and Financial Data Schedule (Non Compliance) Recommendation: We recommended that the Commission develop procedures to ensure that future reporting packages and FDS reports are submitted by the respective deadlines. Explanation of disagreement with audit finding: There is no dis...
Data Collection Form and Financial Data Schedule (Non Compliance) Recommendation: We recommended that the Commission develop procedures to ensure that future reporting packages and FDS reports are submitted by the respective deadlines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review and enhance our policies and procedures over year end close, to ensure all adjustments are made timely to allow for timely audit facilitation to ensure we are meeting the DCF and FDS deadlines. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
View Audit 295389
Finding 380626 (2022-001)
Material Weakness 2022
Housing Commission of Talbot
MD
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Financial Reporting (Material Weakness) Recommendation: The Commission must implement processes and controls to ensure accurate interim and year-end financial statements. Adequate and accurate financial information is vital to make management decisions that impact the Commission. This information mu...
Financial Reporting (Material Weakness) Recommendation: The Commission must implement processes and controls to ensure accurate interim and year-end financial statements. Adequate and accurate financial information is vital to make management decisions that impact the Commission. This information must be shared timely and discussed to make the necessary changes that are needed and to prepare the proper cash flow projections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission will review and enhance our policies and procedures over year end close, to ensure all adjustments are made timely. In addition, we create policy and procedures to perform an assessment for component unit determination of any new legally separate organization that is established. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
View Audit 295389
Housing Authority of Crisfield
MD
HUD Housing Programs Reporting
Data Collection Form and Financial Data Schedule (Non Compliance) Recommendation: We recommended that the Authority develop procedures to ensure that future reporting packag s and FDS reports are submitted by the respective deadlines. Explanation of disagreement with audit finding: There is no disa...
Data Collection Form and Financial Data Schedule (Non Compliance) Recommendation: We recommended that the Authority develop procedures to ensure that future reporting packag s and FDS reports are submitted by the respective deadlines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review and enhance our policies and procedures over year end close, to ensure all adjustments are made timely to allow for timely audit facilitation to ensure we are meeting the DCF and FDS deadlines. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
View Audit 295386
Finding 380607 (2022-001)
Material Weakness 2022
Housing Authority of Crisfield
MD
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
2022-001 Financial Reporting (Material Weakness) Recommendation: The Authority must implement processes and controls to ensure accurate interim and year-end financial statements. Adequate and accurate financial information is vital to make management decisions that impact the Authority. This infor...
2022-001 Financial Reporting (Material Weakness) Recommendation: The Authority must implement processes and controls to ensure accurate interim and year-end financial statements. Adequate and accurate financial information is vital to make management decisions that impact the Authority. This information must be shared timely and discussed to make the necessary changes that are needed and to prepare the proper cash flow projections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review and enhance our policies and procedures over year end close, to ensure all adjustments are made timely to allow for timely audit facilitation to ensure we are meeting the DCF and FDS deadlines. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
View Audit 295386
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