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Corrective Action Plans

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Finding 394879 (2022-008)
Significant Deficiency 2022
Carlton County, Minnesota
MN
Questioned Costs Student Financial Aid Cash Management § 200.303
Finding Number: 2022-008 Finding Title: LCTS Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Ann Ozan – Fiscal Supervisor II. Corrective Action Planned: Document the review of the public health, corrections, and school district quarterly...
Finding Number: 2022-008 Finding Title: LCTS Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Ann Ozan – Fiscal Supervisor II. Corrective Action Planned: Document the review of the public health, corrections, and school district quarterly reports. Review is being done when the state report is prepared, but not currently documented. Anticipated Completion Date: December 31, 2023.
View Audit 304767
Finding 394878 (2022-007)
Significant Deficiency 2022
Carlton County, Minnesota
MN
Reporting
Finding Number: 2022-007 Finding Title: Reporting Program: 11.307 Economic Adjustment Assistance Name of Contact Person Responsible for Corrective Action: JinYeene Neumann – County Engineer and Carla McCullough – Highway Department Office Administrator. Corrective Action Planned: Review program and ...
Finding Number: 2022-007 Finding Title: Reporting Program: 11.307 Economic Adjustment Assistance Name of Contact Person Responsible for Corrective Action: JinYeene Neumann – County Engineer and Carla McCullough – Highway Department Office Administrator. Corrective Action Planned: Review program and grant requirements to meet any reporting deadlines. Subsequent required reports were submitted in a timely manner for the remainder of 2022. Anticipated Completion Date: September 30, 2022.
View Audit 304767
Finding 394711 (2022-002)
Significant Deficiency 2022
Maimonides Medical Center
NY
Reporting Questioned Costs Significant Deficiency § 200.502 § 200.510
2022-002 – Completeness and accuracy of the Schedule of Expenditures of Federal Awards- Significant Deficiency Cluster: Not applicable Federal Granting Agency: Department of Homeland Security and Emergency Services Award Name: COVID-19 – Disaster Grants- Public Assistance (Presidentially...
2022-002 – Completeness and accuracy of the Schedule of Expenditures of Federal Awards- Significant Deficiency Cluster: Not applicable Federal Granting Agency: Department of Homeland Security and Emergency Services Award Name: COVID-19 – Disaster Grants- Public Assistance (Presidentially Declared Disasters) Pass-Through from New York State Department of Homeland Security and Emergency Services Assistance Listing #: 97.036 Assistance Listing Title: COVID-19 - Disaster Grants- Public Assistance (Presidentially Declared Disasters) Pass-Through from New York State Department of Homeland Security and Emergency Services Award Year: January 1, 2022- December 31, 2022 Management of Maimonides Medical Center did not correctly interpret the rules in regards to the review and approval process by FEMA and New York State Department of Homeland Security and Emergency Services for the requirement to record FEMA funds. Management has consulted with their auditors on the proper timing to recognize and record the revenue. The Medical Center has reviewed the FEMA portal to ensure all FEMA project funds obligated and expended are reported in the proper period. Responsible Individual: Robert Palermo, Executive Vice President Chief Financial Officer
View Audit 304582
Maimonides Medical Center
NY
Questioned Costs Reporting
2022-001 – Reporting of Provider Relief Fund (“PRF”) Lost Revenues Cluster: Not applicable Federal Granting Agency: Health Resources and Services Administration Award Name: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistanc...
2022-001 – Reporting of Provider Relief Fund (“PRF”) Lost Revenues Cluster: Not applicable Federal Granting Agency: Health Resources and Services Administration Award Name: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Assistance Listing Title: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution – Period 4 Award Year: January 1, 2020 – December 31, 2022 Management of Maimonides Midwood Community Hospital have reached out to HRSA on September 5, 2023 to determine if any corrective action related to the reporting error is necessary. HRSA responded and advised that the reporting portal is closed and changes can no longer be made to the report. HRSA also advised to maintain all records that pertain to expenditures and other data related to the PRF payment for three (3) years. Management will review any future PRF submissions to ensure that HRSA instructions are appropriately followed. Responsible Individual: Robert Palermo, Executive Vice President Chief Financial Officer
View Audit 304582
Finding 394633 (2022-002)
Significant Deficiency 2022
Wausau Area Performing Arts Foundation, Inc.
WI
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512
The audit firm used by the Foundation for 30+ years notified the Foundation in summer of 2022 that it would no longer be able to provide local audit staff. After many conversations with the firm it was agreed that they would perform the annual audit and single source audit remotely with staff from ...
The audit firm used by the Foundation for 30+ years notified the Foundation in summer of 2022 that it would no longer be able to provide local audit staff. After many conversations with the firm it was agreed that they would perform the annual audit and single source audit remotely with staff from first Madison and then Chicago. All of the audit materials and trial balance were uploaded from the Foundation to the audit firm in October 2022. The final audit was not completed until August 2023. In order to improve the timeliness for the annual audit, the Foundation has engaged a local audit firm for subsequent audits.
View Audit 304534
Finding 394624 (2022-004)
Material Weakness 2022
Village of Elizabeth
IL
Questioned Costs Reporting § 200.512
The Village of Elizabeth agrees with this finding. The Village will attempt to meet reporting package and data collection form deadlines.
The Village of Elizabeth agrees with this finding. The Village will attempt to meet reporting package and data collection form deadlines.
View Audit 304528
Finding 394623 (2022-003)
Material Weakness 2022
Village of Elizabeth
IL
Material Weakness Reporting Internal Control / Segregation of Duties
The Village board of trustees will continue to provide additional oversight by making the budget committee a permanent standing committee that will meet quarterly to go over finances presented to them by the clerk and treasurer. Additionally, the budget committee will continue to go over line items ...
The Village board of trustees will continue to provide additional oversight by making the budget committee a permanent standing committee that will meet quarterly to go over finances presented to them by the clerk and treasurer. Additionally, the budget committee will continue to go over line items of the budget comparison looking for incorrect entries.
View Audit 304528
Finding 394622 (2022-002)
Material Weakness 2022
Village of Elizabeth
IL
Reporting Internal Control / Segregation of Duties
The Village will review the recommendations and, additionally, will look for classes/ courses offered by institutions to receive more training.
The Village will review the recommendations and, additionally, will look for classes/ courses offered by institutions to receive more training.
View Audit 304528
Finding 394589 (2022-004)
Significant Deficiency 2022
Charleston County Housing and Redevelopment Authority
SC
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected ...
ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025
View Audit 304477
Finding 394588 (2022-001)
Significant Deficiency 2022
Charleston County Housing and Redevelopment Authority
SC
HUD Housing Programs Reporting Internal Control / Segregation of Duties
ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected ...
ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025
View Audit 304477
Finding 394336 (2022-007)
Significant Deficiency 2022
Williston Basin Public School District #7
ND
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.403
2022-007 – TITLE I – INADEQUATE SUPPORTING DOCUMENTATION– ALN 84.010 – SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE FINDING TYPE: SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE Finding 2022-007 Federal Program: Title I ALN: 84.010 Federal Award Number(s) and Year(s): S010A200034, 2022 Federal Agency:...
2022-007 – TITLE I – INADEQUATE SUPPORTING DOCUMENTATION– ALN 84.010 – SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE FINDING TYPE: SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE Finding 2022-007 Federal Program: Title I ALN: 84.010 Federal Award Number(s) and Year(s): S010A200034, 2022 Federal Agency: U.S. Department of Education Questioned Cost: $7,591 Condition: We were unable to verify whether 6 of 60 expenditures totaling $7,591 were for costs allowed under the Title I grant. When projected against the total population of $1,628,283, the total projected error is $15,939. Corrective Action Plan: Agreed. WBSD#7 created a new Grants Coordinator position in July 2023 with one of the specific responsibilities for that position being oversight of all Federal Title programs. This oversight responsibility includes monitoring expenditures to ensure all expenditures are allowable within the parameters of each program and also that proper documentation for those expenditures has been maintained. Anticipated Completion Date: • Fiscal Year 2024
View Audit 304345 Questioned Costs: $1
Finding 394325 (2022-002)
Material Weakness 2022
The Magnificent Mile Association
IL
Reporting
The Association will implement procedures to ensure that all federal funds received are identified as such to ensure that the Association maintains compliance with applicable federal requirements including required audit submission due dates. The Association will also update its financial policies a...
The Association will implement procedures to ensure that all federal funds received are identified as such to ensure that the Association maintains compliance with applicable federal requirements including required audit submission due dates. The Association will also update its financial policies and procedures to include these new procedures and have the updated financial policies and procedures reviewed and approved by the board of directors. Persons Responsible Executive Director and Accountant Date of Implementation of Recommendation December 2023
View Audit 304330
Interim Community Development Association
WA
Subrecipient Monitoring Reporting
Reporting – Late submission of the Single Audit Reporting Package and Data Collection Form to the Federal Audit Clearinghouse (FAC) InterIm Community Development Association agrees with the finding and recommendations made by the auditor. We note that one funder for one contract took a very long tim...
Reporting – Late submission of the Single Audit Reporting Package and Data Collection Form to the Federal Audit Clearinghouse (FAC) InterIm Community Development Association agrees with the finding and recommendations made by the auditor. We note that one funder for one contract took a very long time to clarify whether their funding should be classified as being federal in nature. InterIm Community Development Association management, working with its Board Treasurer, will identify additional accounting procedures and policies which will resolve the finding in the future.
View Audit 304185
Finding 394145 (2022-003)
Material Weakness 2022
U.s. Civilian Research and Development Foundation
VA
Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment § 200.460
CRDF Global will take the following actions to address this finding: • Update CRDF’s timekeeping policy to specifically address direct vs. indirect activities. • Train leadership and all staff in timekeeping compliance with a special emphasis on 2 CFR 200.460, Proposal Costs. • Coach all employees o...
CRDF Global will take the following actions to address this finding: • Update CRDF’s timekeeping policy to specifically address direct vs. indirect activities. • Train leadership and all staff in timekeeping compliance with a special emphasis on 2 CFR 200.460, Proposal Costs. • Coach all employees on CRDF Global’s issue escalation opportunities. • Will implement correction(s) and have already communicated with impacted stakeholders.
View Audit 304180
Finding 394065 (2022-002)
Material Weakness 2022
U.s. Civilian Research and Development Foundation
VA
Questioned Costs Material Weakness Reporting
The closure of the 2022 accounting year, and consequently, the submission of the audit package and Contractor Data Form, was impacted by the delays in closing 2021. The team was only able to start work on closing 2022 in October of 2023 The closure of the 2022 accounting year along with the changes ...
The closure of the 2022 accounting year, and consequently, the submission of the audit package and Contractor Data Form, was impacted by the delays in closing 2021. The team was only able to start work on closing 2022 in October of 2023 The closure of the 2022 accounting year along with the changes and improvements will enable the organization to build on this progress in the pursuit of timely, accurate and complete financial reporting and audit support.
View Audit 304180
Finding 394060 (2022-003)
Significant Deficiency 2022
Agape Community Health Center, Inc.
FL
Reporting Internal Control / Segregation of Duties
Actions Planned: The Organization will hire additional accounting staff that has both the experience and education to provide the Organization with proper accounting and finance expertise on overseeing the disbursement process.
Actions Planned: The Organization will hire additional accounting staff that has both the experience and education to provide the Organization with proper accounting and finance expertise on overseeing the disbursement process.
View Audit 304170
Finding 394059 (2022-002)
Significant Deficiency 2022
Agape Community Health Center, Inc.
FL
Reporting Internal Control / Segregation of Duties
Actions Planned: Financial policies will be reviewed and updated by leadership.  Management will implement a process for reconciliation of all accounts. Processes will also be implemented to ensure that all reconciliations and journal entries are reviewed by a person independent of the preparer. The...
Actions Planned: Financial policies will be reviewed and updated by leadership.  Management will implement a process for reconciliation of all accounts. Processes will also be implemented to ensure that all reconciliations and journal entries are reviewed by a person independent of the preparer. The reconciliations and reviews will be documented.
View Audit 304170
Finding 394031 (2022-005)
Significant Deficiency 2022
City of Homer, Alaska
AK
Reporting Questioned Costs Subrecipient Monitoring § 200.303
Finding 2022-005 Review of Reporting – Significant Deficiency in Internal Control over Compliance Planned Corrective Actions: All reporting will be reviewed by at least one other staff member to ensure accuracy prior to submission. Individual(s) Responsible for Corrective Action Plan Elizabeth Fisch...
Finding 2022-005 Review of Reporting – Significant Deficiency in Internal Control over Compliance Planned Corrective Actions: All reporting will be reviewed by at least one other staff member to ensure accuracy prior to submission. Individual(s) Responsible for Corrective Action Plan Elizabeth Fischer (Finance Director) Jenna deLumeau (Controller) Anticipated Completion Date: This has been completed.
View Audit 304153
Finding 394030 (2022-004)
Material Weakness 2022
City of Homer, Alaska
AK
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.512
Finding 2022-004 Deadline for Federal Single Audit – Reporting – Noncompliance and Material Weakness in Internal Control over Compliance Planned Corrective Actions: The Finance Department is working to establish internal deadlines to ensure the financial statements are audited within the appropriate...
Finding 2022-004 Deadline for Federal Single Audit – Reporting – Noncompliance and Material Weakness in Internal Control over Compliance Planned Corrective Actions: The Finance Department is working to establish internal deadlines to ensure the financial statements are audited within the appropriate reporting deadlines. The department is aware that the FY23 financial statements will also be faced with this finding, but is shifting staff duties to ensure the FY24 financial statements will be completed within the appropriate reporting deadlines. Individual(s) Responsible for Corrective Action Plan Elizabeth Fischer (Finance Director) Jenna deLumeau (Controller) Anticipated Completion Date: The department has developed internal deadlines to ensure the FY24 financial statements will be completed within the appropriate reporting deadlines. This has been completed.
View Audit 304153
City of Sylacauga, Alabama
AL
Reporting
The City will create a grant compliance checklist noting various requirements for all grants to include potential reporting requirements.
The City will create a grant compliance checklist noting various requirements for all grants to include potential reporting requirements.
View Audit 304145
Finding 393961 (2022-002)
Material Weakness 2022
Odebolt Arther Battle Greek Ida Grove Community School District
IA
Internal Control / Segregation of Duties Reporting
The District continues to review procedures to segregate duties to the maximum level possible with the current staff. Procedures are in place to assure that every transaction is overseen by more than one person, including handling of cash transactions, deposits, receipt recording, payroll processing...
The District continues to review procedures to segregate duties to the maximum level possible with the current staff. Procedures are in place to assure that every transaction is overseen by more than one person, including handling of cash transactions, deposits, receipt recording, payroll processing, computerized accounting functions, handling school lunch program funds, financial reporting, and calculating and posting journal entries. The District will review these procedures monthly and make changes as necessary.
View Audit 304144
Finding 393928 (2022-001)
Significant Deficiency 2022
City of Stamford
TX
Subrecipient Monitoring Reporting
The City will prepare for financial statement audits to ensure are completed timely.
The City will prepare for financial statement audits to ensure are completed timely.
View Audit 304087
Finding 393856 (2022-003)
Material Weakness 2022
Allakaket Village Council
AK
Questioned Costs Reporting Material Weakness
Finding 2022-003 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Elisa Bergman, Tribal Administrator Condition: The Council is required to submit the single audit report and Form SF‐SAC within 9 months of the fiscal year. The Form SD‐SAC for the fiscal year en...
Finding 2022-003 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Elisa Bergman, Tribal Administrator Condition: The Council is required to submit the single audit report and Form SF‐SAC within 9 months of the fiscal year. The Form SD‐SAC for the fiscal year ended December 31, 2022 was not filed on time. Corrective Action Plan: The Council was delayed in undertaking audits for several years, such that neither 2021 or 2022 were filed on time. Going forward, the Council will need to plan for audits as soon as possible at the close of the fiscal year. Proposed Completion Date: The 2023 audit should be underway now and ready within 9 months of the close of the year.
View Audit 304056 Questioned Costs: $1
Heading Home
NM
Reporting § 200.512
View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals...
View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals who bring extensive knowledge and expertise to their roles. These positions include a new Chief Executive Officer, Director of Operations, Chief Financial Officer, and Director of Human Services. To address challenges in accounting and finance Heading Home has contracted with a local CPA firm specializing in nonprofit accounting and financial reporting to assist the CFO with daily accounting tasks, the monthly close, financial reporting to management and the board of directors, and to facilitate and ensure audits are completed timely each year. The new management group is committed to maintaining a skilled and competent team in key financial roles. Heading Home’s accounting team is in the process of preparing for the 2023 audit and anticipates the audit to be completed by June 30, 2024. While this will once again result in a late filing, the new management team has made significant strides in a short amount of time and anticipates that the 2024 and all future audits will be submitted on or before the March 31st due date. Management anticipates the above corrective action plan to be fully implemented by June 30, 2024. Personnel responsible for ensuring implementation include Connie Chavez, Executive Director, Debbie Brickman, Chief Financial Officer, and Armando Sanchez, contract accountants team lead.
View Audit 304033
Finding 393826 (2022-002)
Material Weakness 2022
Lamoni Community School District
IA
Reporting Internal Control / Segregation of Duties
The District reviews this audit finding internally on an annual basis, identifying control procedures and processes that would leverage movement toward the maximum internal control possible with available staffing. The District does recognize this is difficult with a limited number of employees. We ...
The District reviews this audit finding internally on an annual basis, identifying control procedures and processes that would leverage movement toward the maximum internal control possible with available staffing. The District does recognize this is difficult with a limited number of employees. We will continue to review our procedures to best meet the needs of the District as well as have internal control in place. We will work on dividing out duties and responsibilities so no one person is handling all cash, receipts, and financial transactions without checks & balance in place. A Business Office employee will collect cash and count, and another person will create the deposit slip, with a 3rd person (front office secretary) taking the actual deposit to the bank. Then the Business office employee will be the one responsible for entering the cash receipt into Software.
View Audit 304025
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