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Corrective Action Plans

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Finding 1224365 (2022-003)
Material Weakness 2022
Russellville Hospital, Inc.
AL
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.512
The hospital will work with an outside consultant with more in-depth understanding of the reporting requirements prior to additional submissions. We are also catching up on the audit submissions and will remain on task with timely submission. Anticipated completion date: 09/30/2026
The hospital will work with an outside consultant with more in-depth understanding of the reporting requirements prior to additional submissions. We are also catching up on the audit submissions and will remain on task with timely submission. Anticipated completion date: 09/30/2026
View Audit 407672
Finding 1224364 (2022-004)
Material Weakness 2022
Russellville Hospital, Inc.
AL
Questioned Costs Material Weakness Reporting
The loan was acquired from previous owners of the hospital and was obtained by current owners at the time of purchase. This year was the first year the program was required to be audited. We are actively working to ensure this condition is met by ensuring the reserve fund is met, the debt service co...
The loan was acquired from previous owners of the hospital and was obtained by current owners at the time of purchase. This year was the first year the program was required to be audited. We are actively working to ensure this condition is met by ensuring the reserve fund is met, the debt service coverage ratio of at least 1.0 is obtained, and audited financials available to USDA annually. Anticipated completion date: 09/30/2026
View Audit 407672
Finding 1224304 (2022-001)
Material Weakness 2022
City of Stover
MO
Reporting Internal Control / Segregation of Duties
Corrective Action: Procedures will be implemented to reflect the modified cash basis of accounting, which is the method used for the budget, so that the City Clerk makes the necessary adjusting journal entries. Proposed completion date: The Board will implement the above procedure immediately.
Corrective Action: Procedures will be implemented to reflect the modified cash basis of accounting, which is the method used for the budget, so that the City Clerk makes the necessary adjusting journal entries. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 407592
Finding 1223980 (2022-002)
Material Weakness 2022
NEW YORK MORTGAGE COALITION, INC.
NY
Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303
Management will review its policies and procedures to ensure that all quarterly reports and the supporting documentation used to prepare the reports are retained for audit purposes. All the reports will be reviewed and approved by someone other than the preparer prior to submission.
Management will review its policies and procedures to ensure that all quarterly reports and the supporting documentation used to prepare the reports are retained for audit purposes. All the reports will be reviewed and approved by someone other than the preparer prior to submission.
View Audit 407388
Finding 1223300 (2022-008)
Material Weakness 2022
Mesalands Community College
NM
Subrecipient Monitoring Reporting Significant Deficiency
The College is implementing a new version of Jenzabar. The new version will simplify processes and operations. Reports will be easier to access and tracking functions will notify users of missed operations. This will help to ensure that processes are running as required and are timely completed. The...
The College is implementing a new version of Jenzabar. The new version will simplify processes and operations. Reports will be easier to access and tracking functions will notify users of missed operations. This will help to ensure that processes are running as required and are timely completed. The upgrade and improvements are expected to be implemented by December 31, 2024. The party responsible is the Finance Director.
View Audit 406800
Finding 1223299 (2022-005)
Material Weakness 2022
Mesalands Community College
NM
Matching / Level of Effort / Earmarking Questioned Costs Subrecipient Monitoring
The College plans to include the information for the Foundation with its audit which will enable management to reconcile information to ensure correct balances are available for reporting. The planned completion date for the upgrades to the processes and systems is December 31, 2024. The responsible...
The College plans to include the information for the Foundation with its audit which will enable management to reconcile information to ensure correct balances are available for reporting. The planned completion date for the upgrades to the processes and systems is December 31, 2024. The responsible party is the Finance Director.
View Audit 406800
Finding 1223089 (2022-007)
Material Weakness 2022
Kittson County
MN
Questioned Costs Reporting
Contact Person – Aimee Sugden, County Administrator Corrective Action Plan – The County Administrator will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis. Completion Date – Immediately
Contact Person – Aimee Sugden, County Administrator Corrective Action Plan – The County Administrator will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis. Completion Date – Immediately
View Audit 406652
Finding 1223069 (2022-006)
Material Weakness 2022
Kittson County
MN
Questioned Costs Reporting Internal Control / Segregation of Duties
Contact Person – Aimee Sugden, County Administrator Corrective Action Plan – The County will review policies and procedures over grant reporting. Completion Date – January 1, 2026
Contact Person – Aimee Sugden, County Administrator Corrective Action Plan – The County will review policies and procedures over grant reporting. Completion Date – January 1, 2026
View Audit 406652
Finding 1222697 (2022-005)
Material Weakness 2022
Veterans Transition Center of California
CA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.307
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA5, management agrees with the finding. Corrective actions will be ...
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA5, management agrees with the finding. Corrective actions will be implemented in subsequent fiscal years, including the establishment of policies and procedures to ensure that program income is tracked by contract and expended in accordance with applicable federal requirements.
View Audit 406305
Finding 1222696 (2022-004)
Material Weakness 2022
Veterans Transition Center of California
CA
Reporting
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA4, management agrees with the finding. Corrective actions will be ...
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA4, management agrees with the finding. Corrective actions will be implemented in subsequent fiscal years, including the establishment of policies and procedures designed to ensure that federal grant reporting is complete, accurate, and submitted in a timely manner.
View Audit 406305
Finding 1222694 (2022-002)
Material Weakness 2022
Veterans Transition Center of California
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA2, management agrees with the finding. Corrective actions will be implemented in subsequent fisca...
Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA2, management agrees with the finding. Corrective actions will be implemented in subsequent fiscal years. CFDA numbers for new federal awards will be identified, along with the applicable compliance requirements in accordance with the OMB Compliance Supplement (Matrix of Federal Compliance Requirements). Policies and procedures will be established for each applicable compliance requirement and will be communicated to employees responsible for monitoring and ensuring compliance.
View Audit 406305
Finding 1222693 (2022-001)
Material Weakness 2022
Veterans Transition Center of California
CA
Reporting Internal Control / Segregation of Duties
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA1, management agrees with the finding. Corrective actions will be ...
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA1, management agrees with the finding. Corrective actions will be implemented in subsequent fiscal years. ALN numbers and federal expenditures will be tracked by contract and reported on the Schedule of Expenditures of Federal Awards (SEFA) for each fiscal year and reconciled to the general ledger. Separate classes will be utilized to track activity for individual federally funded contracts and grants.
View Audit 406305
Finding 1221656 (2022-002)
Material Weakness 2022
Alabama Rural Coalition for the Homeless INC
AL
Reporting
Management agrees with this finding. Management will take the appropriate actions to ensure that its Single Audit Reporting Package is submitted to the Federal Audit Clearinghouse no later than nine months after fiscal year end.
Management agrees with this finding. Management will take the appropriate actions to ensure that its Single Audit Reporting Package is submitted to the Federal Audit Clearinghouse no later than nine months after fiscal year end.
View Audit 405938
Finding 1216732 (2022-002)
Material Weakness 2022
STEPS to Recovery Homes
AZ
Reporting Matching / Level of Effort / Earmarking Special Tests & Provisions
Management of the Organization has an accounting firm engaged who will perform future required audits.
Management of the Organization has an accounting firm engaged who will perform future required audits.
View Audit 403176
Finding 1216696 (2022-004)
Material Weakness 2022
Rhode Island Disaster Medical Assistance Team, Inc.
RI
Reporting Internal Control / Segregation of Duties § 200.512
Strengthen internal controls over year-end financial reporting to ensure timely completion of the audit by establishing a comprehensive audit timeline with milestone deadlines by February 28, 2026. Implement a detailed closing schedule and tracking process to monitor deadlines, beginning with monthl...
Strengthen internal controls over year-end financial reporting to ensure timely completion of the audit by establishing a comprehensive audit timeline with milestone deadlines by February 28, 2026. Implement a detailed closing schedule and tracking process to monitor deadlines, beginning with monthly financial close procedures and year-end close preparation by March 31, 2026. Ensure adequate staffing or external support during the financial statement preparation and audit process, including retention of qualified accounting consultant by April 30, 2026. Conduct periodic reviews to confirm compliance with federal Single Audit submission deadlines, with Executive Director oversight of audit progress reports by May 31, 2026. Prioritize completion of outstanding audit reports for fiscal years 2023-2024 with aggressive timeline: 2023 audit by September 30, 2026; 2024 audit by December 31, 2026. Establish year-round audit preparation procedures, including monthly reconciliations, quarterly financial reviews, and ongoing documentation organization to prevent delays.
View Audit 403130
Finding 1216177 (2022-004)
Material Weakness 2022
Mental Health Kokua
HI
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.512
Mental Health Kokua will ensure compliance with the FAC requirement of submitting the Single Audit Package and data collection report no later than 30 days after receipt of the audit. The CFO of Mental Health Kokua will be responsible for ensuring this compliance is met.
Mental Health Kokua will ensure compliance with the FAC requirement of submitting the Single Audit Package and data collection report no later than 30 days after receipt of the audit. The CFO of Mental Health Kokua will be responsible for ensuring this compliance is met.
View Audit 402656
Finding 1216173 (2022-010)
Material Weakness 2022
Virgin Islands Port Authority
VI
Questioned Costs Subrecipient Monitoring Reporting § 200.303
The Authority will retain emails between preparers and reviewers for forms that cannot be signed.
The Authority will retain emails between preparers and reviewers for forms that cannot be signed.
View Audit 402648
Finding 1216172 (2022-009)
Material Weakness 2022
Virgin Islands Port Authority
VI
Questioned Costs Subrecipient Monitoring Reporting § 200.303
The Authority will continue to make progress in meeting required review processes and submission timelines. For the reports where the submission requirement is unclear, the Authority will consult with its federal partner to obtain a determination.
The Authority will continue to make progress in meeting required review processes and submission timelines. For the reports where the submission requirement is unclear, the Authority will consult with its federal partner to obtain a determination.
View Audit 402648
Finding 1216171 (2022-008)
Material Weakness 2022
Virgin Islands Port Authority
VI
Questioned Costs Subrecipient Monitoring Reporting § 200.303
The Director of Engineering will sign reports submitted to the FAA to confirm that the items have been reviewed. The Senior Compliance Officer serves as the recordkeeper for documents filed between the Authority, the FAA, and other institutions, ensuring that the Authority submits the required filin...
The Director of Engineering will sign reports submitted to the FAA to confirm that the items have been reviewed. The Senior Compliance Officer serves as the recordkeeper for documents filed between the Authority, the FAA, and other institutions, ensuring that the Authority submits the required filings and maintains a working spreadsheet of items sent. In addition, Accounting has implemented a tickler system to remind staff to submit financial reports to Engineering or the grantor.
View Audit 402648
Finding 1216167 (2022-006)
Material Weakness 2022
Virgin Islands Port Authority
VI
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.303
The Authority will ensure that when a federal report is prepared by Director, it will be reviewed by another Director or member of the management team.
The Authority will ensure that when a federal report is prepared by Director, it will be reviewed by another Director or member of the management team.
View Audit 402648
Finding 1215497 (2022-013)
Material Weakness 2022
City of East St. Louis, Illinois
IL
Reporting § 200.302 § 200.303
The city will strengthen controls over federal expeditures by implementing procurement procedures, documentation standards, and eligibility verification processes consistent with federal requirements.
The city will strengthen controls over federal expeditures by implementing procurement procedures, documentation standards, and eligibility verification processes consistent with federal requirements.
View Audit 402156
Finding 1214956 (2022-004)
Material Weakness 2022
HOUSING AUTHORITY OF THE CITY OF LITTLE ROCK, ARKANSAS
CA
Allowable Costs / Cost Principles HUD Housing Programs Questioned Costs
Finding 2022-004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster, Public and Indian Housing Program, Public Housing Capital Fund Program, and Coronavirus Relief Fund Assistance Listing Numbers: 14.871, 14.879, 14.850, 14.872, and 21.01...
Finding 2022-004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster, Public and Indian Housing Program, Public Housing Capital Fund Program, and Coronavirus Relief Fund Assistance Listing Numbers: 14.871, 14.879, 14.850, 14.872, and 21.019 Material Noncompliance Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance Criteria: The Authority must maintain complete and accurate accounts and other records for the program in accordance with HUD compliance requirements. Condition: The Authority did not maintain complete and accurate accounts and other records in accordance with HUD compliance requirements regarding Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Eligibility, Reporting, and Special Tests and Provisions. Context: The Authority was unable to provide requested documentation at the time of audit to properly test the HUD compliance requirements. Known Questioned Costs: Unknown Cause: There is a material weakness in internal controls over compliance related to the maintenance of tenant files, wait lists, inspection reports and other records. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Housing Voucher Cluster, Public and Indian Housing Program and Public Housing Capital fund Program are in material non- compliance with the compliance requirements of the program. Recommendation: We recommend that the Authority implement a process whereby Authority documents are stored and safeguarded to ensure compliance with the Uniform Guidance and the compliance supplement. View of Responsible Officials and Corrective Actions: The Authority experienced significant turnover in employees during the year and as a result certain source documents were misplaced or destroyed. Management agrees with the Auditors' finding and has hired a new Executive Director who will implement the required safeguards and ensure that the Authority follows its internal control over compliance processes and procedures related to the Housing Voucher Cluster, Public and Indian Housing Program and Public Housing Capital fund Program to remedy the aforementioned deficiencies. Byran McClellan, CFO, will be responsible to implement this corrective action by December 31, 2023.
View Audit 401727
Finding 1214376 (2022-012)
Material Weakness 2022
St. Croix Chippewa Housing Authority
CA
Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.327
2022-012 Financial Statement Reconciliations/Tie-In Procedures Material Weakness Recommendation: The Housing Authority should adopt written reconciliation and tie-in procedures into its financial policies and procedures manual. These policies should require timely reconciliations to take place as de...
2022-012 Financial Statement Reconciliations/Tie-In Procedures Material Weakness Recommendation: The Housing Authority should adopt written reconciliation and tie-in procedures into its financial policies and procedures manual. These policies should require timely reconciliations to take place as defined under policy. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.
View Audit 401032
Finding 1214375 (2022-011)
Material Weakness 2022
St. Croix Chippewa Housing Authority
CA
Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management § 200.305
2022-011 Timely Grant Draws Material Weakness Recommendation: The Housing Authority should adopt written grant draw policies into its financial policies and procedures manual. Financials should be reviewed monthly, and drawdowns made as needed. Action Taken: The Housing Authority agrees with this fi...
2022-011 Timely Grant Draws Material Weakness Recommendation: The Housing Authority should adopt written grant draw policies into its financial policies and procedures manual. Financials should be reviewed monthly, and drawdowns made as needed. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.
View Audit 401032
Finding 1214373 (2022-009)
Material Weakness 2022
St. Croix Chippewa Housing Authority
CA
Reporting
2022-009 Late Audit Submission Material Weakness Recommendation: Ensure your books are closed in a timely fashion and schedule audit work to begin early enough so that your reporting package will be submitted on time. Action Taken: The Housing Authority agrees with this finding and will implement th...
2022-009 Late Audit Submission Material Weakness Recommendation: Ensure your books are closed in a timely fashion and schedule audit work to begin early enough so that your reporting package will be submitted on time. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.
View Audit 401032
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