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Corrective Action Plans

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Finding 383959 (2022-002)
Material Weakness 2022
Beth Israel Lahey Health, Inc.
MA
Reporting Internal Control / Segregation of Duties
Management Response and Corrective Action Plan Finding 2022-02 – Reporting Program: COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters) Federal Agency: U.S. Department of Homeland Security Assistance Listing Number: 97.036 Responsible Individual: Katherine Bacher, VP...
Management Response and Corrective Action Plan Finding 2022-02 – Reporting Program: COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters) Federal Agency: U.S. Department of Homeland Security Assistance Listing Number: 97.036 Responsible Individual: Katherine Bacher, VP of System Services Accounting and Finance Contact Information: Katherine.bacher@bilh.org; 617-278-7059 Management agrees with the recommendation and moving forward, BILH will centralize the compilation of the SEFA, along with conducting periodic reconciliations of the schedule, the general ledger and supporting documentation. Management will also utilize its new accounting system to track all federal funding by requiring the appropriate worktags be utilized when recording such transactions, allowing for accurate reporting. Lastly, management will require at least two reviews of the SEFA. Corrective Action Plan: • Management will have training sessions with the Finance staff on the use of worktags when recording federal funding. • A new position has been created, Director of Technical Accounting, who will be responsible for compiling the SEFA and ensuring accuracy of the filing, with sign off by department managers who are submitting information • Director of Research Finance will review initial draft of SEFA for completeness and accuracy • VP of Revenue and Reimbursement will review the initial draft of SEFA for completeness and accuracy • VP of System Services Accounting and Finance will final review for completeness and accuracy Expected Completion Date: September 30, 2024 Status of Completion: Not Started
View Audit 296974
Finding 383958 (2022-001)
Significant Deficiency 2022
Beth Israel Lahey Health, Inc.
MA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management
Management Response and Corrective Action Plan Finding 2022-001 Federal Agency: United States Department of Health and Human Services Program Name: Provider Relief Fund (PRF) Assistance Listing Number: 93.498 Responsible Individual: Katherine Bacher, VP of System Services Accounting and Finance Co...
Management Response and Corrective Action Plan Finding 2022-001 Federal Agency: United States Department of Health and Human Services Program Name: Provider Relief Fund (PRF) Assistance Listing Number: 93.498 Responsible Individual: Katherine Bacher, VP of System Services Accounting and Finance Contact Information: Katherine.bacher@bilh.org; 617-278-7059 There was an error in PRF Reporting period 2 and 3 due to a misapplication of utilizing the same quarterly budget amount for both Quarter 3 and Quarter 4, resulting in an understatement of lost revenue. Management agrees with the recommendation and moving forward, there will be at least two reviews of the PRF filing prior to submission to better ensure complete and accurate information is submitted to HRSA. Corrective Action Plan: BILH will develop dual signoff of all submissions: • Director of Revenue and Reimbursement will compile and review the initial draft • VP of Revenue and Reimbursement will review the initial draft for completeness and accuracy • VP of System Services Accounting and Finance will final review for completeness and accuracy Expected Completion Date: September 30, 2024 Status of Completion: Not Started
View Audit 296974
Finding 383901 (2022-002)
Significant Deficiency 2022
City of Woodland
CA
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.500
The City recently went through an implementation of a new financial software, which includes a checklist and has allowed for development of some documentation and assignment of roles and responsibilities. Along with filling vacant staff positions, the Finance Department will work to develop and enh...
The City recently went through an implementation of a new financial software, which includes a checklist and has allowed for development of some documentation and assignment of roles and responsibilities. Along with filling vacant staff positions, the Finance Department will work to develop and enhance documentation specific to financial reporting procedures.
View Audit 296908
Finding 383857 (2022-007)
Material Weakness 2022
Community Partners
CA
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.329
Community Partners acknowledges that while performance reports were maintained for internal Community Partners grants, prior practice did not ensure that performance reports for fiscally sponsored programs were maintained by Community Partners. Current management will ensure that Community Partners ...
Community Partners acknowledges that while performance reports were maintained for internal Community Partners grants, prior practice did not ensure that performance reports for fiscally sponsored programs were maintained by Community Partners. Current management will ensure that Community Partners maintains records to illustrate all required reporting is completed per funder requirements. The person responsible for the corrective action detailed above will be Joyce Williams, Chief Financial and Operations Officer, (213) 346‐3202. We anticipate corrective action will be completed by June 30, 2024.
View Audit 296891
Finding 383798 (2022-003)
Material Weakness 2022
City of Gloversville, New York
NY
Reporting
The City will develop policies and procedures to help ensure the completeness, existence, and accurarcy of federal expenditures to be included in the annual Schedule of Ependitures of Federal Awards. The City understands that expenditures should be included based on timing of the outlay (expenditure...
The City will develop policies and procedures to help ensure the completeness, existence, and accurarcy of federal expenditures to be included in the annual Schedule of Ependitures of Federal Awards. The City understands that expenditures should be included based on timing of the outlay (expenditure) and not ncessarily the cash receipt.
View Audit 296809
Finding 383716 (2022-010)
Material Weakness 2022
Solen Public School District No. 3
ND
Allowable Costs / Cost Principles Material Weakness Reporting
Contact Person David Drapeaux Corrective Action Plan The district will review and update existing policies and procedures related to allowable cost principles to address deficiencies identified in this finding. The administration will ensure that staff understand the principles of allowable costs an...
Contact Person David Drapeaux Corrective Action Plan The district will review and update existing policies and procedures related to allowable cost principles to address deficiencies identified in this finding. The administration will ensure that staff understand the principles of allowable costs and compliance requirements. Completion Date On-going
View Audit 296744
Finding 383714 (2022-009)
Material Weakness 2022
Solen Public School District No. 3
ND
Material Weakness Reporting
Contact Person David Drapeaux Corrective Action Plan The district will review and update existing policies and procedures related to allowable cost principles to address deficiencies identified in this finding. The administration will ensure that staff understand the principles of allowable costs an...
Contact Person David Drapeaux Corrective Action Plan The district will review and update existing policies and procedures related to allowable cost principles to address deficiencies identified in this finding. The administration will ensure that staff understand the principles of allowable costs and compliance requirements. Completion Date On-going
View Audit 296744
Finding 383713 (2022-011)
Material Weakness 2022
Solen Public School District No. 3
ND
Material Weakness Reporting § 200.512
Contact Person David Drapeaux Corrective Action Plan The district will complete the fiscal year 2023 audit requirement on or before the March 31, 2024 deadline. Going forward the audits will be completed on time and this finding will be resolved. Completion Date March 31, 2024
Contact Person David Drapeaux Corrective Action Plan The district will complete the fiscal year 2023 audit requirement on or before the March 31, 2024 deadline. Going forward the audits will be completed on time and this finding will be resolved. Completion Date March 31, 2024
View Audit 296744
Finding 383712 (2022-008)
Material Weakness 2022
Solen Public School District No. 3
ND
Material Weakness Reporting
Contact Person David Drapeaux Corrective Action Plan The district will implement measures to enhance the accuracy and verification of data reported on the Federal Impact Aid Application. The Superintendent and Business Manager will work together in the future to implement validation checks and verif...
Contact Person David Drapeaux Corrective Action Plan The district will implement measures to enhance the accuracy and verification of data reported on the Federal Impact Aid Application. The Superintendent and Business Manager will work together in the future to implement validation checks and verification processes to ensure there is accurate documentation to verify information on the application. Completion Date On-going
View Audit 296744
Harrisonburg Redevelopment and Housing Authority
VA
Reporting Significant Deficiency
The Authority continues to monitor and fine-tune financial processes to ensure program ledgers are correctly maintained and updated to ensure compliance with submission of all required data collection form and audit by the required deadline.
The Authority continues to monitor and fine-tune financial processes to ensure program ledgers are correctly maintained and updated to ensure compliance with submission of all required data collection form and audit by the required deadline.
View Audit 296732
Harrisonburg Redevelopment and Housing Authority
VA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
The Authority has integrated EP Harrisonburg Owner, L.L.C into the financial operations of the Authority. The Authority has added additional internal controls to ensure the finance department is adequately informed of all development activities for correct classification and inclusion for financial ...
The Authority has integrated EP Harrisonburg Owner, L.L.C into the financial operations of the Authority. The Authority has added additional internal controls to ensure the finance department is adequately informed of all development activities for correct classification and inclusion for financial reporting.
View Audit 296732
Finding 383642 (2022-004)
Significant Deficiency 2022
Daviess Community Hospital
IN
Reporting Internal Control / Segregation of Duties § 200.512
Daviess Community Hospital continues to stay focused and committed to timely receipt of interim financials from its nursing home partners. Daviess Community Hospital will commit to review and monitor nursing home financials/support in order to have improved oversight with its nursing home partners
Daviess Community Hospital continues to stay focused and committed to timely receipt of interim financials from its nursing home partners. Daviess Community Hospital will commit to review and monitor nursing home financials/support in order to have improved oversight with its nursing home partners
View Audit 296676
Finding 383641 (2022-003)
Material Weakness 2022
Daviess Community Hospital
IN
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Daviess Community Hospital will prepare a revised lost revenue calculation that can be provided to HRSA if necessary.
Daviess Community Hospital will prepare a revised lost revenue calculation that can be provided to HRSA if necessary.
View Audit 296676
New York Metropolitan Reference and Research Library Agency
NY
Reporting Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN Appendix A Date: February XX, 2024 To: National Endowment for the Humanities From: Shelly Mohammed, Controller Subject: New York Metropolitan Reference and Research Library Agency (“Metro”) – Corrective Action Plan – Audit Finding Section III – Federal Awards Finding...
CORRECTIVE ACTION PLAN Appendix A Date: February XX, 2024 To: National Endowment for the Humanities From: Shelly Mohammed, Controller Subject: New York Metropolitan Reference and Research Library Agency (“Metro”) – Corrective Action Plan – Audit Finding Section III – Federal Awards Findings and Questioned Costs 2022-001 Report Submission Federal Assistance Listing Number: 45.310 Name of Program or Cluster: COVID-19 - Grants to States Agency: National Endowment for the Humanities Name of Passed-Through Entity: New York State Library Criteria: Uniform Guidance (200.512 (a)) requires auditees to submit a completed Standard Form Single Audit Collection (SF-SAC) along with other specific reports, to the Federal Audit Clearinghouse designated by OMB within the earlier of 30 days after receipt of the auditors’ report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit was not completed and the SF-SAC for the June 30, 2022 audit was not submitted through the Federal Audit Clearinghouse repository within the prescribed timeframe. Cause: The financial records of Metro were not provided for audit in a timely manner, resulting in a delay of audit completion. Effect: Metro is in violation of requirements of the Uniform Guidance. Repeat Finding: No. Recommendation: We recommend that Metro enhance its financial close processes to make financial records ready for audit in a timely manner and schedule audit work to begin early enough so that the reporting package will be submitted on time. Views of Responsible Officials: Metro agrees that the submission of the Standard Form Single Audit Collection (SF-SAC) was not submitted through the Federal Audit Clearinghouse repository within the prescribed timeframe due to late start and delay of the completion of the financial statement audit. This was Metro’s first federal single audit. Metro will take additional steps to ensure timely submission of Single Audit reporting requirements by enhancing its financial close process. Shelly Mohammed, Controller Date
View Audit 296625
Finding 383516 (2022-001)
Material Weakness 2022
San Diego-Imperial Counties Developmental Services, Inc.
CA
Reporting
Procedures were put into place by San Diego-Imperial Counties Developmental Services, Inc. to complete the reporting provisions of the Uniform Guidance
Procedures were put into place by San Diego-Imperial Counties Developmental Services, Inc. to complete the reporting provisions of the Uniform Guidance
View Audit 296572
Village of Vinton, Texas
TX
Reporting § 200.512
2022-004 – All Federal Programs – Compliance – Data Collection Form Finding: For the fiscal year ended September 30, 2021, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2022, in accordance with the federal requirements. Correcti...
2022-004 – All Federal Programs – Compliance – Data Collection Form Finding: For the fiscal year ended September 30, 2021, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2022, in accordance with the federal requirements. Correction Action: The Village will ensure the data collection form for the fiscal year ending September 30, 2023 is submitted before the required due date of June 30, 2024. Responsible Parties: Village Administrator, Community and Economic Development Coordinator and Accounting Department. Anticipated Completion Date: June 2024
View Audit 296550
Finding 382905 (2022-003)
Material Weakness 2022
Municipality of Vieques
PR
Reporting
The Municipality should star the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the schedule of Expenditures of Federal Awards with enough time to assure that such information available for the audit proc...
The Municipality should star the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the schedule of Expenditures of Federal Awards with enough time to assure that such information available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date
View Audit 296481
Finding 382877 (2022-005)
Significant Deficiency 2022
Rio Grande Hospital
CO
Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303
Federal Agency Name: Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Cluster Finding Summary: During our testing, we noted a lack of documentation of a secondary review on the RD442-2 forms submitted to the USDA. Responsible Individual...
Federal Agency Name: Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Cluster Finding Summary: During our testing, we noted a lack of documentation of a secondary review on the RD442-2 forms submitted to the USDA. Responsible Individuals: Greg Porter, CFO & Arlene Harms, CEO Corrective Action Plan: Management will ensure that the RD442-2 forms submitted to the USDA have a documented secondary review. Anticipated Completion Date 3/12/2024
View Audit 296454
Finding 382757 (2022-002)
Significant Deficiency 2022
Housing Authority of the County of Kings
CA
HUD Housing Programs Allowable Costs / Cost Principles Eligibility
a. Comments on the Finding and Each Recommendation: Management agrees with both the finding and the recommendations. b. Action(s) Taken or Planned on the Finding The management overseeing the process has been completely replaced to ensure a fresh perspective and unwavering dedication to implementing...
a. Comments on the Finding and Each Recommendation: Management agrees with both the finding and the recommendations. b. Action(s) Taken or Planned on the Finding The management overseeing the process has been completely replaced to ensure a fresh perspective and unwavering dedication to implementing robust internal controls. To address the shortcomings identified in Finding 2022-002, the Authority commits to a targeted action plan aimed at ensuring timely compliance with reporting requirements. Central to our approach is the engagement of a fee accountant, recognized for expertise in HUD reporting and public housing financial management. This specialist will be tasked with overseeing and streamlining our reporting processes. By leveraging this expertise, we aim to quickly rectify past reporting lapses and ensure future submissions are timely and compliant with HUD requirements. The new fee accountant will conduct a comprehensive review of our current reporting mechanisms, identify bottlenecks, and implement best practices tailored to our operations. This decisive action, centered around the expertise of the newly appointed fee accountant, demonstrates our commitment to enhancing our financial management practices and aligning with HUD's reporting expectations. Through these measures, we anticipate not only meeting HUD's deadlines but also setting a new standard for operational excellence within our Authority.
View Audit 296360
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
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