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Corrective Action Plans

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Finding 367051 (2022-002)
Significant Deficiency 2022
Housing Authority of the City of West Bend
WI
HUD Housing Programs Eligibility Reporting
Finding 2022-002: Eligibility, Reporting and Special Test and Provision Repeat Finding of Portions of 2021-002 Federal Program: Section 8 Housing Choice Vouchers Federal Agency: Department of Housing and Urban Development Pass-Through Entity: N/A Assistance Listing Number: 14.871 Federal Award Numb...
Finding 2022-002: Eligibility, Reporting and Special Test and Provision Repeat Finding of Portions of 2021-002 Federal Program: Section 8 Housing Choice Vouchers Federal Agency: Department of Housing and Urban Development Pass-Through Entity: N/A Assistance Listing Number: 14.871 Federal Award Numbers: N/A Criteria: Per 24 CFR section 982.516, the Housing Authority must conduct a reexamination of family income and composition at least annually. Third-party verification of family income, value of assets, expenses deducted from income, and other factors that affect adjusted income must be obtained and documented. The Housing Authority must determine income eligibility and calculate the tenant's rent payment using the documentation from third-party verification in accordance with 24 CFR part 5 subpart F. The Housing Authority is also required to submit HUD-50058, Family Report, for each examination per 24 CFR part 908. The amount paid for housing assistance payments (HAP) must correspond to HUD-50058. Condition/Context: No documentation of family income, composition, third-party verification, or HUD‑50058 were provided for two of the twenty five tenants selected for testing for the required reexamination during the fiscal year. Our sample was not statistically valid. Questioned Costs: Housing assistance payments for the tenants noted above is not determinable. Cause: The lack of supporting documentation may be related to the Housing Authority changing voucher program administrators during fiscal year 2020. While the current administrator has access to tenant files, the eligibility determinations done in fiscal 2020 were done by a previous contractor. Also due to the Housing Authority falling behind on obtaining audits, the documents being requested by auditors are several years old. Effect: The Housing Authority may be making inaccurate or ineligible HAP payments on behalf of tenants. Recommendation: The Housing Authority should ensure their vendors properly maintain documentation regarding eligibility determinations. Views of Responsible Officials: WBHA is concerned that the current contract administrator for the HCV Program has failed to comply with providing the requested documentation. We are engaging with our current HCV Contract Administrator (Allegiant Property Management, LLC) on expectations for compliance currently and in the future. WBHA is also exploring other contract administrators or possibly opting out of the HCV Program altogether and working with WHEDA to administer WBHA’s HCV Program vouchers.
View Audit 290217
Finding 366952 (2022-002)
Material Weakness 2022
Coon Rapids-Bayard Community School District
IA
Internal Control / Segregation of Duties Reporting
The District remains committed to segregating duties as much as possible with our limited staff. District personnel recently attended continuing education regarding segregation of duties and anticipates revisions to current procedures. The District will continue to review internal control procedur...
The District remains committed to segregating duties as much as possible with our limited staff. District personnel recently attended continuing education regarding segregation of duties and anticipates revisions to current procedures. The District will continue to review internal control procedures, including the segregation of duties, in an effort to obtain the maximum internal control possible.
View Audit 290135
Center for Community, INC
AK
Reporting
Center for Community was unable to employ a finance director to oversee the timely preparation of the accounting records for audit. To correct this issue, the organization has contracted with a business that provides part-time controller/finance director services. Center for Community anticipates ...
Center for Community was unable to employ a finance director to oversee the timely preparation of the accounting records for audit. To correct this issue, the organization has contracted with a business that provides part-time controller/finance director services. Center for Community anticipates this change in the accounting department will enable it to file timely required reports.
View Audit 290087
Center for Community, INC
AK
Reporting
In addition, Center for Community has reevaluated its mission and has determined that the transit program it administers with federal funds should be administered by one of its contractors, a federally recognized Indian tribe. As a result, FY23 will be the last year the organization is subject to t...
In addition, Center for Community has reevaluated its mission and has determined that the transit program it administers with federal funds should be administered by one of its contractors, a federally recognized Indian tribe. As a result, FY23 will be the last year the organization is subject to the requirements of Uniform Guidance.
View Audit 290087
Finding 366887 (2022-002)
Significant Deficiency 2022
Del Norte Child Care Council
CA
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Questioned Costs § 200.512
Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the single audit not being completed and submitted to the Federal Audit Clearinghouse be the due date. As of the audit report date, the Council has engaged an outside accounting firm to ...
Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the single audit not being completed and submitted to the Federal Audit Clearinghouse be the due date. As of the audit report date, the Council has engaged an outside accounting firm to provide financial oversight. Action: Develop procedures to ensure required single audits are completed and submitted to the Federal Audit Clearinghouse by the 9-month due date. Due Date: 3/1/23 Staff: Don Reynolds, contracted CFO Mike Michelon, Interim Executive
View Audit 290035
Finding 366885 (2022-001)
Material Weakness 2022
Del Norte Child Care Council
CA
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the cost allocation formulas and leadsheet account reconciliations not being updated on a continuing basis as reimbursement requests were being to the California Department of Social Ser...
Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the cost allocation formulas and leadsheet account reconciliations not being updated on a continuing basis as reimbursement requests were being to the California Department of Social Services. Management believes that all key accounting positions have since been filled by qualified personnel. A formal close process and reconciliation of all balance sheet accounts and indirect cost allocations each month will ensure reimbursement requests are complete and accurate. Process documentation is also being prepared to help personnel in the accounting department follow proper control procedures. Action: Develop and document process for drawdown calculation and year end reconciliation to accounting records. Due Date: 3/1/23 Staff: Don Reynolds, contracted CFO
View Audit 290035
Finding 366877 (2022-002)
Material Weakness 2022
Village of Tennyson, Wisconsin
WI
Material Weakness Reporting Internal Control / Segregation of Duties
Preparation of Financial Statements and Schedules of Expenditures of Federal and State Awards Condition: Village staff does not prepare the financial statements and schedules of federal and state awards. The Village has designated an individual responsible for reviewing and accepting the financial ...
Preparation of Financial Statements and Schedules of Expenditures of Federal and State Awards Condition: Village staff does not prepare the financial statements and schedules of federal and state awards. The Village has designated an individual responsible for reviewing and accepting the financial statements and schedules of federal and state awards. Criteria: Internal controls over preparation of the financial statements and schedules of federal and state awards, should be in place to provide reasonable assurance that a misstatement would be prevented or detected. Cause: The Village does not prepare the financial statements and full schedules of federal and state awards. Effect: Because management relies on the auditor to assist with the preparation of the financial statements and schedules of federal and state awards, the Village’s system of internal control may not prevent, detect, or correct misstatements in the financial statements and schedules of federal and state awards. Recommendation: The auditors will work with the Village to make personnel more knowledgeable about its responsibility for the financial statements and schedules of federal and state awards. Response: The auditors prepare the financial statements and schedules of federal and state awards, but we review and accept prior to issuance. We prepare financial reports that are reviewed by the Village Board monthly. Any concerns or questions are addressed throughout the year. Contact Person: Lynn Yager, Clerk/Treasurer Anticipated Completion: Not Applicable
View Audit 289978
Finding 366837 (2022-008)
Significant Deficiency 2022
Vision Preparatory Charter School, Inc.
TN
Reporting § 200.508
The expenses and revenues will be tracked in Quickbooks or another equivalent manner and the SEFA will be reconciled to the general ledger.
The expenses and revenues will be tracked in Quickbooks or another equivalent manner and the SEFA will be reconciled to the general ledger.
View Audit 289901
Finding 366811 (2022-001)
Material Weakness 2022
Northern Maine General
ME
Reporting Matching / Level of Effort / Earmarking
Finding 2022-001 Corrective Action Plan Northern Maine General (the Organization) has created a policy to annually review the federal compliance supplement to ensure compliance and reporting requirements with federal programs. As additional federal funding is received the Organization will conduct a...
Finding 2022-001 Corrective Action Plan Northern Maine General (the Organization) has created a policy to annually review the federal compliance supplement to ensure compliance and reporting requirements with federal programs. As additional federal funding is received the Organization will conduct a thorough review to maintain compliance with all programs. Responsible Party: Michelle Raymond, CEO Missy Boutot, Accounting Supervisor Estimated Completion Date: 09/11/2023
View Audit 289857
Finding 366795 (2022-001)
Material Weakness 2022
The Enterprise Center
PA
Material Weakness Reporting § 200.512
The Enterprise Center and Affiliates Corrective Action Plan Year Ended June 30, 2022 Finding 2022-001 – Material Weakness – Accounting Recordkeeping All Programs Other Condition During the year ended June 30, 2022, management was unable to provide timely year-end trial balances in accordance with U...
The Enterprise Center and Affiliates Corrective Action Plan Year Ended June 30, 2022 Finding 2022-001 – Material Weakness – Accounting Recordkeeping All Programs Other Condition During the year ended June 30, 2022, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Management’s Corrective Action Plan The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending June 30, 2023. Contact Person: Della Clark, Chief Executive Officer Anticipated Completion Date: June 30, 2023
View Audit 289840
Finding 366771 (2022-003)
Material Weakness 2022
Center for Disease Dynamics Economics & Policy Inc.
MD
Material Weakness Reporting Questioned Costs
Agree with the finding . We will make sure that the performance year- end audit will be in a shorter period after year end prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed befor the nine- month deadline. We have statrted th...
Agree with the finding . We will make sure that the performance year- end audit will be in a shorter period after year end prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed befor the nine- month deadline. We have statrted the auadit process works early this yearand we will be filling the audit report with the Fedral Audit clearing house within time . Anticipated Completion Date : 03/31/2023 Actual date of implementation : 03/31/2023
View Audit 289832
Finding 366756 (2022-007)
Material Weakness 2022
South Bend Community School Corporation
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2022-007 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Finding: No oversight of reports and supporting documentation did not agrees to report submitted Recommendation: Provide oversight of reports submitted and retain supporting documentation that a...
FINDING 2022-007 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Finding: No oversight of reports and supporting documentation did not agrees to report submitted Recommendation: Provide oversight of reports submitted and retain supporting documentation that agrees to reports submitted Contact Person Responsible for Corrective Action: Kareemah Fowler, Assistant Superintendent of Business and Finance Deb Martin, Director of Student Learning & Title I Contact Phone Number and Email Address: Kareemah Fowler (574) 393-6088; kfowler@sbcsc.k12.in.us Deb Martin (574) 393-6053; dmartin@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: All reports and supporting documentation, which supports each report submitted, will be reviewed/approved by the program director. All supporting documentation will be retained for future audits. Anticipated Completion Date: December 8, 2024
View Audit 289747
Finding 366753 (2022-004)
Material Weakness 2022
South Bend Community School Corporation
IN
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2022-004 Finding Subject: Title I Grants to Local Educational Agencies - Reporting Summary of Finding: Finding: Detail data on the Form 9 and Reimbursement Request was not provided to knowledgeable individuals for review. Recommendation: Design control that provides sufficient data to knowle...
FINDING 2022-004 Finding Subject: Title I Grants to Local Educational Agencies - Reporting Summary of Finding: Finding: Detail data on the Form 9 and Reimbursement Request was not provided to knowledgeable individuals for review. Recommendation: Design control that provides sufficient data to knowledgeable individuals for review. Contact Person Responsible for Corrective Action: Kareemah Fowler, Assistant Superintendent of Business and Finance Contact Phone Number and Email Address: (574) 393-6088; kfowler@sbcsc.k12.in.us Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: Form 9 Data The Human Resources Department has added a second review to verify all employee distribution codes are correct when recording/updating employee requisitions. Additionally, detailed expense reports and payroll distribution reports that support each reimbursement request are being provided to knowledgeable employees to review. Anticipated Completion Date: Completed December 8, 2023, and May 2023 Reimbursement Requests Summary level payroll data is no longer being used to support reimbursement requests. Detailed expense reports and payroll distribution reports that support each reimbursement request are being provided to knowledgeable employees to review. Anticipated Completion Date: Completed May 2023.
View Audit 289747
Finding 366677 (2022-003)
Material Weakness 2022
Albany County School District
WY
Reporting
Criteria: The Wyoming Department of Education (WDE) requires that school districts report student-level information to WDE using WDE684. Student-level information includes data on the graduation rates for all public high schools in the District using the four-year adjusted cohort rate. The District...
Criteria: The Wyoming Department of Education (WDE) requires that school districts report student-level information to WDE using WDE684. Student-level information includes data on the graduation rates for all public high schools in the District using the four-year adjusted cohort rate. The District is required to maintain appropriate written documentation to support the removal of a student from the regulatory adjusted cohort. The WDE684 requires information relating to exit codes, to provide information for WDE to calculate graduation rates. The District uses a multi-purpose educational software, PowerSchool, for the purposes of tracking student data, individually or in aggregate. The District uses PowerSchool when creating reports that contain district-wide data, such as enrollment, which is reported to WDE. WSRP noted that if an instance arises that requires a student to be removed from District enrollment, an exit code must be submitted in PowerSchool to provide the reason for the student removal. Exit codes are then submitted as part of the WDE684 submission to WDE which is then used to calculate the District's graduation rate. Finding: WSRP noted one instance out of thirteen selections where student sampled who was removed from enrollment in the Albany County School District did not have sufficient appropriate documentation to the support the exit code reported on form WDE684. Improper exit codes were included within PowerSchool to report data to WDE on the WDE684 submission. Action Plan: District Administration will implement an approval control in the process of submitting an exit code for a student in PowerSchool to ensure the exit code properly reflects the circumstances surrounding the student's situation. Further, District Administration will hold individual schools and related site administrators accountable for obtaining appropriate written documentation confirming that students who transfer out of the District are enrolled in another school or in an education program that culminates in the award of a regular high school diploma and that all documentation related to the transfer is kept in the student’s file. Individual(s) Responsible for Corrective Action Plans Dr. John Goldhardt Superintendent of Schools 307-721-4400; Extension 56001 Dave Hardesty Assistant Superintendent 307-721-4400; Extension 56002 Kate Kniss Chief Academic Officer 307-721-4460; Extension 52521 Trystin Green Chief Financial Officer 307-721-4400; Extension 56004 Trish Oppie Assistant Business Manager 307-721-4400; Extension 56019 Timeline/Status Albany County School District #1 will implement these Action Plan(s) on a forward-moving basis after the date of WSRP’s Audit Report.
View Audit 289610
Boys & Girls Club of North Alabama, INC
AL
Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303
Finding 2022-001 Finding: CACFP requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. The Club was unable to replicate exact...
Finding 2022-001 Finding: CACFP requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. The Club was unable to replicate exact payroll expenses that were reported to the state monthly for the program. This is due to a lack of payroll documentation retained monthly. This documentation took time to replicate during the audit. No fraud is suspected related to payroll reporting issues for the program. Response: Adjustments were made to the payroll process to retain all supporting documentation and to replicate any prior period paperwork. The Club switched to a new payroll processor which has enabled improved payroll reporting.
View Audit 289590
Finding 366657 (2022-001)
Material Weakness 2022
Aha MacAv Housing Entity
AZ
Material Weakness Reporting
The Aha Macav Housing Entity will adhere, and practice set forth in the Financial Management Policy and Procedures, 8. Finance Reporting (a) Reports to Grant Agencies. Estimated Completion Date: The TDHE shall complete and submit all reports to Federal, State, and local grant agencies in accordance ...
The Aha Macav Housing Entity will adhere, and practice set forth in the Financial Management Policy and Procedures, 8. Finance Reporting (a) Reports to Grant Agencies. Estimated Completion Date: The TDHE shall complete and submit all reports to Federal, State, and local grant agencies in accordance with, and in the format and timelines required by the agency. In this case, submitted to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period, whichever comes first.
View Audit 289564
Finding 366636 (2022-004)
Significant Deficiency 2022
City of Clarksville
TX
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
City of Clarksville, TX accounting department and Mayor will develop a process in which the audit will be completed in a timely manner to submit it to the FAC by hiring an auditor earlier in the year and submitting to the Clearing house within 30 days of the audit report or nine months after the Org...
City of Clarksville, TX accounting department and Mayor will develop a process in which the audit will be completed in a timely manner to submit it to the FAC by hiring an auditor earlier in the year and submitting to the Clearing house within 30 days of the audit report or nine months after the Organization’s year end.
View Audit 289546
Finding 366549 (2022-003)
Significant Deficiency 2022
City of Warwick, Rhode Island
RI
Questioned Costs Reporting Significant Deficiency § 200.303
Warwick Public Schools is in the process of hiring an assistant controller responsible for grants finance. This individual will reconcile expenses monthly, record revenues, receivables and reimbursements on a monthly basis. This will prevent the amount of year-end cleanup going forward.
Warwick Public Schools is in the process of hiring an assistant controller responsible for grants finance. This individual will reconcile expenses monthly, record revenues, receivables and reimbursements on a monthly basis. This will prevent the amount of year-end cleanup going forward.
View Audit 289401
Finding 366543 (2022-002)
Significant Deficiency 2022
St. Barnabas Health System, Inc.
PA
Allowable Costs / Cost Principles Questioned Costs Reporting § 200.303
Management will work to make all necessary corrections on the period 6 report, if available. If period 6 is not available then we will work with HRSA to correct reporting errors outlined above through a revision to past reporting, providing additional documentation directly to the agency, or updates...
Management will work to make all necessary corrections on the period 6 report, if available. If period 6 is not available then we will work with HRSA to correct reporting errors outlined above through a revision to past reporting, providing additional documentation directly to the agency, or updates via future reporting, as applicable and deemed appropriate by the federal agency official.
View Audit 289380
Finding 366541 (2022-001)
Significant Deficiency 2022
St. Barnabas Health System, Inc.
PA
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Management will work with the HRSA to correct reporting errors outlined above through a revision to past reporting, providing additional documentation directly to the agency, or updates via future reporting, as applicable and deemed appropriate by the federal agency official.
Management will work with the HRSA to correct reporting errors outlined above through a revision to past reporting, providing additional documentation directly to the agency, or updates via future reporting, as applicable and deemed appropriate by the federal agency official.
View Audit 289380
Finding 366522 (2022-001)
Significant Deficiency 2022
State of Hawaii Department of the Attorney General
HI
Reporting Questioned Costs Student Financial Aid § 200.512 § 200.514
Views of Responsible Officials and Planned Corrective Action
Views of Responsible Officials and Planned Corrective Action
View Audit 289361
Finding 366522 (2022-001)
Significant Deficiency 2022
State of Hawaii Department of the Attorney General
HI
Reporting Questioned Costs Student Financial Aid § 200.512 § 200.514
The Department understands the importance of complying with the Uniform Guidance with respect to the timely submission of single audit reports and the Data Collection Form, and have established policies and procedures to ensure compliance. The late submission in the prior year was primarily due to ...
The Department understands the importance of complying with the Uniform Guidance with respect to the timely submission of single audit reports and the Data Collection Form, and have established policies and procedures to ensure compliance. The late submission in the prior year was primarily due to unforeseen circumstances delaying the completion of the 2021 audit engagement.
View Audit 289361
Finding 366518 (2022-002)
Significant Deficiency 2022
Community Action of Laramie County, Inc.
WY
Reporting Significant Deficiency
The delay in our FY2022 audit being completed in a timely manner was due to the FY2020 audit delay, which involved the Office of Head Start issuing a letter releasing the match for the periods of the fiscal year 2019/20. Once we received the results from FY2020 Audit, we immediately started work on ...
The delay in our FY2022 audit being completed in a timely manner was due to the FY2020 audit delay, which involved the Office of Head Start issuing a letter releasing the match for the periods of the fiscal year 2019/20. Once we received the results from FY2020 Audit, we immediately started work on FY2021. We are completing FY2022 and are back on track to file FY2023 promptly.
View Audit 289308
Finding 322673 (2022-005)
Significant Deficiency 2022
Heartland Care Center Inc.
IA
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking
GSA_MIGRATION
GSA_MIGRATION
View Audit 282473
Heartland Care Center Inc.
IA
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking
REPORTING Criteria: The Organization is responsible for maintaining proper controls over programs to submit complete and accurate quarterly financial statements within 20 days of the quarte...
REPORTING Criteria: The Organization is responsible for maintaining proper controls over programs to submit complete and accurate quarterly financial statements within 20 days of the quarter end, and the annual budget must be submitted to the Agency 30 days prior to the beginning of the borrower?s fiscal year. Condition: During our review of internal control procedures for the Community Facilities Loans & Grants Cluster, we identified the quarterly financial statements were not submitted timely for the third quarter of 2021 and fourth quarter of 2021, the annual budget was not submitted timely, and the first quarter of 2022 financial statement was not submitted accurately. Cause: The submission of timely and complete reports was not met due to managements? oversight of the requirement to submit quarterly financials. Potential Effect: As a result, the Agency reserves the right to withdraw Agency funding. Recommendation: The Organization should review current processes and ensure the financial reports are reviewed for accuracy and submitted timely by someone who did not prepare the reports. Client Response: The Organization will modify the process to include review by another individual and monitor due dates to submit future reports accurately and on time.
View Audit 282473
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