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Corrective Action Plans

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Finding 42870 (2022-005)
Significant Deficiency 2022
Minnesota River Area Agency on Aging, Inc.
MN
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Violence Free Minnesota has no accepted any grants with subrecipients and will implement appropriate policies and procedures if accepting any in the future.
Violence Free Minnesota has no accepted any grants with subrecipients and will implement appropriate policies and procedures if accepting any in the future.
View Audit 48560
Finding 42859 (2022-003)
Significant Deficiency 2022
Jamestown Regional Airport Authority
ND
Reporting Significant Deficiency
The Authority's management and Board of Directors have reviewed and discussed the responsibilities of Reporting SF-425, SF-271, and SF-127 reports. As a result of this review, management will ensure reports are submitted within 90 days of the end of the year. Authority management will also ensure th...
The Authority's management and Board of Directors have reviewed and discussed the responsibilities of Reporting SF-425, SF-271, and SF-127 reports. As a result of this review, management will ensure reports are submitted within 90 days of the end of the year. Authority management will also ensure that the supporting documentation from accounting records matches the reports. Completion Date: Jamestown Regional Airport Authority will implement the plan prior to December 31, 2023.
View Audit 46232
Finding 42855 (2022-001)
Significant Deficiency 2022
City of Charleston, South Carolina
SC
Internal Control / Segregation of Duties Cash Management Reporting
Corrective Action Plan: The City of Charleston will implement internal controls and procedures to ensure all required reports are prepared, reviewed, and submitted within the program?s required timeframes. Anticipated Completion Date: Fiscal Year 2023
Corrective Action Plan: The City of Charleston will implement internal controls and procedures to ensure all required reports are prepared, reviewed, and submitted within the program?s required timeframes. Anticipated Completion Date: Fiscal Year 2023
View Audit 43844
Finding 42834 (2022-008)
Material Weakness 2022
Tule River Indian Health Center INC
CA
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.328
Persons responsible for corrective action plan: Resty Rios, Staff Accountant Resty.rios@crihb.org Adrianna Davisson, Grants Manager Adrianna.davisson@crihb.org It is the standard practice for all financial and programmatic reporting to be reviewed and approved prior to submission to the funding...
Persons responsible for corrective action plan: Resty Rios, Staff Accountant Resty.rios@crihb.org Adrianna Davisson, Grants Manager Adrianna.davisson@crihb.org It is the standard practice for all financial and programmatic reporting to be reviewed and approved prior to submission to the funding agency. The Clinic will ensure that all financial and programmatic reports will be clearly documented with the appopriate review and approval signatures prior to submission to the funding agency. The anticipated completion date is 6/30/2023.
View Audit 38903
Finding 42805 (2022-001)
Material Weakness 2022
Bethlehem-Center School District
PA
Reporting Cash Management
Name of contact person: Matt Waugh, Business Manager Corrective Action: The process of reporting eligible federal expenditures will be modified to ensure that remittances to request reimbursement occur in a timely manner. Anticipated Completion Date: The District will implement the above procedur...
Name of contact person: Matt Waugh, Business Manager Corrective Action: The process of reporting eligible federal expenditures will be modified to ensure that remittances to request reimbursement occur in a timely manner. Anticipated Completion Date: The District will implement the above procedure immediately.
View Audit 40454
Finding 42798 (2022-008)
Material Weakness 2022
Seda Council of Governments
PA
Reporting
U.S DEPARTMENT OF ENERGY; U.S DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-008. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ALL FEDERAL AGENCIES AS LISTED BY ASSISTANCE LISTING NUMBER; Grant Period - Fiscal Year ended June 30, 2022. See finding 2022-001. 2022-001. SCHEDULE OF EXPENDITURES OF FEDERAL...
U.S DEPARTMENT OF ENERGY; U.S DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-008. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ALL FEDERAL AGENCIES AS LISTED BY ASSISTANCE LISTING NUMBER; Grant Period - Fiscal Year ended June 30, 2022. See finding 2022-001. 2022-001. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Recommendation: The individuals who prepare and review the SEFA should ensure it meets the Uniform Guidance schedule requirements. Management Response: Management agrees with finding. Planned Corrective Action: The Fiscal Controller and Executive Director should annually review the Uniform Guidance schedule requirements prior to the completion of the SEFA. The named positions will also enhance their preparation and review of the SEFA to ensure the SEFA is accurate and complete in accordance with Uniform Guidance requirements. Persons responsible: Jamie Carnes, Fiscal Controller Anticipation Completion Date: June 30th, 2023
View Audit 39992
Finding 42793 (2022-006)
Significant Deficiency 2022
Chicago State University
IL
Reporting Internal Control / Segregation of Duties § 200.303
The University has revised processes to ensure that grant reporting requirement are adhered to. 1) Review and enhance processes to ensure accurate and timely reporting.
The University has revised processes to ensure that grant reporting requirement are adhered to. 1) Review and enhance processes to ensure accurate and timely reporting.
View Audit 39988
Hospital Service District No. 1 of Iberia Parish
LA
Questioned Costs Allowable Costs / Cost Principles Reporting
Corrective Action Plan for Finding 2022-001 We are in receipt of the finding required to be reported by Uniform Guidance, regarding questioned costs and less than material instance of noncompliance with respect to Activities Allowed/Unallowed, Allowable Costs/Cost Principles and Reporting. Amy Lang...
Corrective Action Plan for Finding 2022-001 We are in receipt of the finding required to be reported by Uniform Guidance, regarding questioned costs and less than material instance of noncompliance with respect to Activities Allowed/Unallowed, Allowable Costs/Cost Principles and Reporting. Amy Langlinais, Chief Financial Officer, Iberia medical Center agrees with the finding and is responsible for ensuring the corrective action plan is followed. We have taken corrective action to test completeness and accuracy of the expenses reported when consolidating source data for submission of federal grant reporting. All future PRF Reporting subsequent to this audit, will be reviewed to ensure correct rates are used in the calculation of incremental costs. This corrective action plan will be implemented by October 1, 2023. Amy Langlinais Chief Financial Officer Iberia Medical Center
View Audit 38541 Questioned Costs: $1
Finding 42774 (2022-001)
Material Weakness 2022
Hogar Manuel Mediavilla Negron INC
PR
Subrecipient Monitoring Cash Management Reporting
Management concurs with the finding. The closing process should improve to seek ways to reduce the adjustment. We will continue to review and enhance our processes to ensure that financial reporting and accounting are accurate.
Management concurs with the finding. The closing process should improve to seek ways to reduce the adjustment. We will continue to review and enhance our processes to ensure that financial reporting and accounting are accurate.
View Audit 39145
Finding 42767 (2022-001)
Material Weakness 2022
Town of Shirley
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.303
FINDING 2022-001 Contact Person Responsible for Corrective Action: Teresa Hester ? Clerk/Treasurer Contact Phone Number: 765-738-6381 Views of Responsible Official: We concur with finding: As stated in the Finding 2022-001 this finding is also a finding in the 2021-002. All of the transactions were ...
FINDING 2022-001 Contact Person Responsible for Corrective Action: Teresa Hester ? Clerk/Treasurer Contact Phone Number: 765-738-6381 Views of Responsible Official: We concur with finding: As stated in the Finding 2022-001 this finding is also a finding in the 2021-002. All of the transactions were already complete when the 2021 finding was noted. Difficult to change what already was. Internal controls were in place overall with the Grant Writer, Engineering Firm and Clerk/Treasurer, but the town was not provided with direct access to copies of the semi-annual reports. These reports were not accessible because OCRA does not give all unit?s rights to view. (Not being able to have access is where Government Officials should take into consideration when requiring units to be compliant.) Screen shots of the activity were provided to auditor. Description of Corrective Action Plan: The semiannual and other reporting was the responsibility/authority of our grant management. (Town officials have no log-in rights for the records) For future endeavors moving forward we will be implementing a more efficient internal controls. Collaborating with the grant management in knowing when the reports are being filed and that the Clerk/Treasurer is sent a copy of the reports for review. Anticipated Completion Date: This particular project has been finalized, therefore there is no an anticipated completion date. For future endeavors we will implement a more detailed and diversified internal controls process.
View Audit 39079
Chinatown Manpower Project, INC
NY
Reporting
CMP is aware of the delays and is in the process of finalizing financial reports and forms to ensure compliance with the Data Collection Form filing requirements.
CMP is aware of the delays and is in the process of finalizing financial reports and forms to ensure compliance with the Data Collection Form filing requirements.
View Audit 38623
Live Violence Free
CA
Reporting Subrecipient Monitoring
Finding 2022-001 ? Reporting Live Violence Free faced multiple challenges during the audit process, leading to the delayed submission of our Audited Financial Statements and Schedule of Expenditures of Federal Awards. Throughout January, February, and March 2023, El Dorado County declared a state of...
Finding 2022-001 ? Reporting Live Violence Free faced multiple challenges during the audit process, leading to the delayed submission of our Audited Financial Statements and Schedule of Expenditures of Federal Awards. Throughout January, February, and March 2023, El Dorado County declared a state of emergency due to an exceptionally severe weather event. This lead to multiple office closures, inability to access information, and limited internet and broadband capabilities. Furthermore, a greater number of federal awards were examined in the current year in comparison to previous years. Planned Corrective Action: In September and October, Live Violence Free will commence the preparation of financial documents and finalizing bookkeeping for the fiscal year under audit. We will collaborate closely with the audit firm to promptly compile all required records, ensuring they possess the necessary information to finalize the audited financial statements and single audit well before the reporting deadline. Contact Person Responsible for Corrective Action: Chelcee Thomas, Executive Director Email: cthomas@liveviolencefree.org Phone: (530) 264-5303 Anticipated Completion Date for Corrective Action: Live Violence Free will complete all preparation by the end of October 2023. The audit for Fiscal Year 2023-2024 will begin in January 2024. The Audited Financial Statements and Single Audit Report will be submitted to the federal audit clearinghouse no later than March 31, 2024.
View Audit 50892
Progressive Community Health Centers, Inc.
WI
Reporting
Audit Finding Response - 2022-002 Agency: U.S. Department of Health and Human Services Federal assistance listing or State ID numbers: 93.527, 93.224, Health Center Program Cluster and 435.151301, Community Health Centers Program Criteria: The Organization is required to submit its financial stateme...
Audit Finding Response - 2022-002 Agency: U.S. Department of Health and Human Services Federal assistance listing or State ID numbers: 93.527, 93.224, Health Center Program Cluster and 435.151301, Community Health Centers Program Criteria: The Organization is required to submit its financial statement audit and audit of compliance described in the Uniform Guidance and Guidelines through the Federal Audit Clearinghouse within nine months after year-end. This requirement was extended to fifteen months after year-end due to the effects of the pandemic. Statement of condition: The Organization's reporting package was not complete and submitted to the Federal Audit Clearinghouse within fifteen months after year-end. Questioned costs: The amount of questioned costs could not be determined. Context: The financial statements and reporting package were not submitted prior to the due date. Effect: The Organization was not in compliance with the reporting requirements of the contracts. Cause: The submission of the financial statements and reporting package was delayed due to several factors, including turnover within the Organization, adoption of new accounting standards, unique material transactions, receiving new COVID-19 funding which required communication with state agencies to determine the proper recording and presentation, and gathering the appropriate audit evidence to complete the audit in a timely manner. Recommendation: We recommend management track all reporting due dates related to the contracts and establish firm deadlines with the audit firm to complete the single audit by the required date. Management's response: The Organization will continue to monitor due dates related to its contracts and adhere to the outlined deadlines. The late submission of the March 31, 2022 financial statements was due to a late submission of the March 31, 2021 financial statements, therefore the 2022 audit could not be scheduled and completed until calendar year 2023. The March 31, 2023 audit will be scheduled in the fall of 2023 with a final deadline goal to be completed by December 15, 2023 to ensure submission of the reporting package within the nine-month deadline. The Organization will continue to do its due diligence by providing internal and external clients with accurate and timely information. Official Responsible for Ensuring the Corrective Action Plan: Candice Cole, Progressive Community Health Center Chief Financial Officer. Planned Completion Date for the Corrective Action Plan: The Organization will continue to monitor timelines and reporting requirements on an ongoing basis.
View Audit 50891
California Tribal T.a.n.f. Partnership
CA
Subrecipient Monitoring Reporting Significant Deficiency
Finding 2022-001 ? Reporting (Significant Deficiency) Management?s Response: The California Tribal TANF Partnership currently has policies in place to ensure that any and all reports are submitted completely and accurately in a timely manner on or before the required submission date and that acces...
Finding 2022-001 ? Reporting (Significant Deficiency) Management?s Response: The California Tribal TANF Partnership currently has policies in place to ensure that any and all reports are submitted completely and accurately in a timely manner on or before the required submission date and that access to completed reports be granted to more than one authorized personnel. The late submission of these 2 reports was due to an unusual situation where the main person responsible, CFO Diana Kosar, became suddenly ill and passed before a determination regarding the timely submission of reports could be established. Policies have been updated and safeguards put in place to address similar situations in the future. Anticipated Completion Date: Already implemented Responsible Party: Robinson Rancheria Citizens Business Council Gordon Bauer, Finance Director California Tribal TANF Partnership
View Audit 49281
Finding 42734 (2022-003)
Significant Deficiency 2022
County of Stanislaus
CA
Subrecipient Monitoring HUD Housing Programs Reporting
2022-003 Material Weakness in Internal Control over Accounts Receivable Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance r...
2022-003 Material Weakness in Internal Control over Accounts Receivable Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management recognize that the County did not submit the required Federal Funding Accountably and Transparency Act (FFATA) for the first-tier subawards related to CARES Act funding under the Community Development Block Grants/Entitlement Grants (CDBG). In response to this issue, the County will perform a thorough review of the FFATA reporting requirements and include in their checklist. The Program Manager will be assigned the responsibility to oversee the reporting process for CDBG programs. Name(s) of the contact person(s) responsible for corrective action: Jian Ou-Yang Planned completion date for corrective action plan: December 31, 2023
View Audit 41890
Finding 42730 (2022-001)
Material Weakness 2022
St. Vincent Charity Medical Center and Subsidiaries
OH
Subrecipient Monitoring Material Weakness Reporting § 200.303
Finding Number: 2022-001 Condition: In order to comply with program rules, nonfederal entities must establish and maintain effective internal controls over the federal award, as prescribed by 2 CFR 200.303(a). For Provider Relief Funds, the terms and conditions of the grant, according to U.S. Depar...
Finding Number: 2022-001 Condition: In order to comply with program rules, nonfederal entities must establish and maintain effective internal controls over the federal award, as prescribed by 2 CFR 200.303(a). For Provider Relief Funds, the terms and conditions of the grant, according to U.S. Department of Health and Human Services (HHS), require that the System report certain information accurately into the HHS PRF Reporting Portal in order to attest to the utilization of the funding received. Specifically, the HHS June 11, 2021, post-payment reporting notice provides specific guidance on the calculation of lost revenue and amounts to be reported in the portal. Planned Corrective Action: Chief Financial Officer will insure that all guidance available for PRF reporting (FAQ's etc.) is reviewed prior to making any further submissions to the portal and that the Chief Financial Officer will review the filings with the preparer prior to submissions. Contact person responsible for corrective action: Chief Financial Officer Anticipated Completion Date: August 1, 2023
View Audit 46954
Finding 42728 (2022-002)
Significant Deficiency 2022
Community Development Resources
NE
Allowable Costs / Cost Principles Special Tests & Provisions Reporting
Plan of Action - Revise internal controls and processes related to time tracking and grant reporting to ensure complete and accurate records. Proposed Completion Date - June 30, 2023
Plan of Action - Revise internal controls and processes related to time tracking and grant reporting to ensure complete and accurate records. Proposed Completion Date - June 30, 2023
View Audit 46953
Finding 42727 (2022-004)
Material Weakness 2022
Greene County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303
Finding: 2022-004 Contact Person Responsible for Corrective Action: Heather N Perry, Greene County Auditor Contact Phone Number: 812-384-8658 Views of Responsible Official: We concur with the finding. Description of Correction Action Plan: The Greene County Auditor?s office will establish and mainta...
Finding: 2022-004 Contact Person Responsible for Corrective Action: Heather N Perry, Greene County Auditor Contact Phone Number: 812-384-8658 Views of Responsible Official: We concur with the finding. Description of Correction Action Plan: The Greene County Auditor?s office will establish and maintain effective internal controls over the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Lori Dawn Dickinson will review the P&E Report to verify that all entries are accurate and true, and I (Heather Perry) will submit the report. Heather Perry Greene County Auditor Anticipated Completion Date: April 30, 2024
View Audit 46952
Finding 42705 (2022-002)
Material Weakness 2022
Mason County, Illinois
IL
Reporting
Corrective Action Plan The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications. However, the County will continue to review and approve the annual financial statements and related footnote disclosures. Ant...
Corrective Action Plan The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications. However, the County will continue to review and approve the annual financial statements and related footnote disclosures. Anticipated Completion Date The County is not in a financial position to provide additional training or hire additional employees. Management?s annual review and approval of the financial statements has already begun. Responsible Parties Cari Meeker, County Treasurer 125 North Plum Havana, Illinois 62644 (309)543-3359
View Audit 43953
Finding 42699 (2022-002)
Material Weakness 2022
City of Thibodaux, Louisiana
LA
Cash Management Reporting Internal Control / Segregation of Duties
The City of Thibodaux Finance Director, Jessica Hebert, and/or the Assistant Finance Director, Joycelyn Gros, will work with the Emergency Preparedness Director, Jacques Thibodeaux, on e-mail communications for reminders as well as to show documentation that the reports are filed timely. After the E...
The City of Thibodaux Finance Director, Jessica Hebert, and/or the Assistant Finance Director, Joycelyn Gros, will work with the Emergency Preparedness Director, Jacques Thibodeaux, on e-mail communications for reminders as well as to show documentation that the reports are filed timely. After the Emergency Preparedness Director, Jacques Thibodeaux, has documents ready to submit, the Finance Director, Jessica Hebert, and/or Assistant Finance Director, Joycelyn Gros, will review to make sure it matches General Ledger and will show documentation of review by using the grant reconciliation review form. This will be implemented immediately.
View Audit 43947
Finding 42690 (2022-001)
Significant Deficiency 2022
St Patrick Manor INC
OH
Questioned Costs Internal Control / Segregation of Duties Reporting
CORRECTIVE ACTION PLAN September 29, 2022 U.S. Department of Housing and Urban Development St. Patrick Manor, Inc. respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: HW&Co. 23240 Chagrin Blvd, Suite ...
CORRECTIVE ACTION PLAN September 29, 2022 U.S. Department of Housing and Urban Development St. Patrick Manor, Inc. respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: HW&Co. 23240 Chagrin Blvd, Suite 700 Cleveland, OH 44122-5450 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT AND FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-001 Supportive Housing for the Elderly ? CFDA #14.157 Recommendation: St. Patrick Manor, Inc. should deposit underfunded amount into the replacement reserve account. Action Taken: St. Patrick Manor, Inc. agrees with the recommendation. Management has corrected all items and completed the deposit into the replacement reserve account on September 29, 2022. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Fred Berry at 330-384-1555
View Audit 39298 Questioned Costs: $1
Finding 42688 (2022-001)
Significant Deficiency 2022
University of Science and Arts of Oklahoma
OK
Reporting
The finance team has modified its quarterly reporting procedures memo to include the task of submitting the Quarterly Budget and Expenditure Reporting under CARES Act form to the webmaster upon completion. The team has also set calendar reminders to remind staff to submit the form no later than 10 d...
The finance team has modified its quarterly reporting procedures memo to include the task of submitting the Quarterly Budget and Expenditure Reporting under CARES Act form to the webmaster upon completion. The team has also set calendar reminders to remind staff to submit the form no later than 10 days after the end of each calendar quarter.
View Audit 39270
Finding 42678 (2022-001)
Significant Deficiency 2022
Florida Living Options, INC
IL
Reporting Internal Control / Segregation of Duties § 200.303
Identifying Number: 2022-001 Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management reviews the reported grant expenditures. Management believes this review process to be adequate.
Identifying Number: 2022-001 Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management reviews the reported grant expenditures. Management believes this review process to be adequate.
View Audit 54111
Finding 42674 (2022-002)
Material Weakness 2022
Fall River Housing Authority
RI
HUD Housing Programs Material Weakness Reporting
INTRODUCTION: The last three years have been challenging to the FRHA on many fronts. There were vacancies in several key executive management positions, the Executive Director abruptly retired, and particularly the Director of Finance position had seen three people serve in that role. There was also...
INTRODUCTION: The last three years have been challenging to the FRHA on many fronts. There were vacancies in several key executive management positions, the Executive Director abruptly retired, and particularly the Director of Finance position had seen three people serve in that role. There was also the COVID-19 pandemic, where key staff people were absent, or working remotely as labor laws were relaxed. Emergency Contracts were issued with many of the formal bidding policies and procedures being forgiven, making it more difficult on internal controls over financial reporting. REMEDY: Stability has been restored with the hiring of a new Executive Director and Deputy Executive Director along with the Director of Finance position. The FRHA is working closely with HUD and DHCD officials, in setting up automated reminders of all Financial Reporting Deliverables to all key personnel. The Executive Director is also meeting bi-monthly with all FRHA Financial team members to review monthly financial requirements. The Executive Director is further forging a stronger professional relationship with the FRHA Fee Accountants and Auditors to establish better communication on all Financial Controls.
View Audit 53305
Finding 42672 (2022-002)
Significant Deficiency 2022
Network Housing 92, Inc.
OH
HUD Housing Programs Internal Control / Segregation of Duties Reporting
Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits ...
Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits are made monthly. Additionally, management has taken steps to deposit all delinquent deposits. Contact person responsible for corrective action: Paul Anderson, CFO Anticipated Completion Date: 12/31/2023
View Audit 53087
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