Corrective Action Plans

Finding 35794 (2022-001)

Material Weakness 2022

Neighbor to Neighbor, Inc. and Subsidaries

CO

Reporting

Neighbor to Neighbor acknowledges initial monthly or annual reconciliations related to grant revenue contained insufficient secondary controls to identify misstatements earlier versus later in the process. After a thorough review of reconciliations, all reports were deemed materially correct. Neigh...

Neighbor to Neighbor acknowledges initial monthly or annual reconciliations related to grant revenue contained insufficient secondary controls to identify misstatements earlier versus later in the process. After a thorough review of reconciliations, all reports were deemed materially correct. Neighbor to Neighbor communicated with the departments involved and necessary improvements to the internal controls were agreed upon in order to prevent the misstatements from occurring in the future. Neighbor to Neighbor is refining procedures ensuring all monthly, quarterly and annual reports, reviews and communications are performed, reviewed and completed timely and accurately.

View Audit 25822

Finding 35791 (2022-004)

Material Weakness 2022

Lake Local School District

OH

Reporting § 200.102 § 200.207

Finding Number: 2022-004 Planned Corrective Action: The Treasurer will include the correct amounts on the FERs moving forward as required. ...

Finding Number: 2022-004 Planned Corrective Action: The Treasurer will include the correct amounts on the FERs moving forward as required. Anticipated Completion Date: Fall 2023 FER filings Responsible Person: Maria Robinson, Treasurer

View Audit 25156

Finding 35630 (2022-001)

Material Weakness 2022

Waubay School District 18-3

SD

Internal Control / Segregation of Duties Material Weakness Reporting

Waubay School District Business Official, Marie J. Hlavacek, is the contact person responsible for the corrective action plan for this finding. The finding is due to limited staff employed within the Waubay School's Business Office. Staffing the office at an efficient and financially feasible leve...

Waubay School District Business Official, Marie J. Hlavacek, is the contact person responsible for the corrective action plan for this finding. The finding is due to limited staff employed within the Waubay School's Business Office. Staffing the office at an efficient and financially feasible level precludes the hiring of adequate personnel to provide an ideal environment for internal controls. Waubay School District has adopted an Internal Controls and Procedures policy in February 2018. We are aware of the weakness in our internal controls and will adhere to policies and procedures we have in place to try to reduce the risk. This will be an ongoing finding and we will continue to monitor our processes.

View Audit 24114

Finding 35626 (2022-007)

Significant Deficiency 2022

Vienna Public School District #55

IL

Reporting Internal Control / Segregation of Duties

Finding Type: Significant Deficiency for 84.425D. Name of Contact Person: Greg Frehner, Superintendent. Recommendation: We recommend that the Superintendent review the quarterly expenditure reports and supporting documentation to ensure all costs are reported timely and accurately. Corrective ...

Finding Type: Significant Deficiency for 84.425D. Name of Contact Person: Greg Frehner, Superintendent. Recommendation: We recommend that the Superintendent review the quarterly expenditure reports and supporting documentation to ensure all costs are reported timely and accurately. Corrective Action: The Superintendent will review the quarterly reports submitted to ISBE and agree with the District's accounting software before they are submitted. Proposed Completion Date: Fiscal year 2023.

View Audit 24023

Finding 35598 (2022-100)

Significant Deficiency 2022

Commonwealth of Virginia

VA

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Responsible Contact Person(s): Naveen Abraham, Chief of Core Infrastructure Services Corrective Action Planned: 1. VITA, working with VITA multi-sourcing services integrator (MSI), opened a multi-supplier project to reduce and eliminate unpremeditated vulnerabilities. 2. With respect to agency acce...

Responsible Contact Person(s): Naveen Abraham, Chief of Core Infrastructure Services Corrective Action Planned: 1. VITA, working with VITA multi-sourcing services integrator (MSI), opened a multi-supplier project to reduce and eliminate unpremeditated vulnerabilities. 2. With respect to agency access to security log information, all logs are being monitored. VITA intends to further enhance services during the remainder of calendar year 2023. VITA is also working on additional tools and implementation of zero trust. Security compliance of enterprise IT services overall is assessed on an ongoing basis through System Security Plan (SSP) submission and review. Estimated Completion Date: 9/30/2023

View Audit 36377

Finding 35593 (2022-059)

Significant Deficiency 2022

Commonwealth of Virginia

VA

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Responsible Contact Person(s): Barry Davis, Chief Information Security Officer Melinda Raines, Director of Human Resources Karen Holt, Human Resource Business Process Consultant Corrective Action Planned: An agency-wide work group will be established to determine the exact processes need to implemen...

Responsible Contact Person(s): Barry Davis, Chief Information Security Officer Melinda Raines, Director of Human Resources Karen Holt, Human Resource Business Process Consultant Corrective Action Planned: An agency-wide work group will be established to determine the exact processes need to implement the controls necessary to address this finding. Estimated Completion Date: 6/30/2023

View Audit 36377

Finding 35569 (2022-001)

None 2022

Umass Memorial Health - Harrington, Inc.

MA

Reporting

2022-001 Provider Relief Fund (?PRF?) Lost Revenue Reporting Cluster: Not applicable Grantor: Health Resources and Services Administration Award Name: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Year: PRF Period 3 Award Number: Not applicable Assista...

2022-001 Provider Relief Fund (?PRF?) Lost Revenue Reporting Cluster: Not applicable Grantor: Health Resources and Services Administration Award Name: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Year: PRF Period 3 Award Number: Not applicable Assistance Listing Number: 93.498 Based on guidance in Step 6 of the Steps on Reporting on Use of Funds section of the June 11, 2021 Provider Relief Fund (PRF) General and Targeted Distribution Post-Payment Notice of Reporting Requirements, Harrington?s quarterly revenues from January 1, 2019 to June 30, 2022 were reported for Period 2 on March 31, 2022 and Period 3 on September 30, 2022 to HHS via the PRF Reporting Portal. During the upload process to the Reporting Portal, the revenue amounts for two quarters were transposed when the data was entered. Management has reviewed the data reported via the Portal, the source documents, and the calculation of Lost Revenues and Unused Lost Revenues. Management has determined that the errors did not impact the funds received. Management has reached out to HHS regarding any further actions required. Any further submissions to the PRF Reporting Portal will undergo an appropriate detailed review of draft submissions and support by management prior to final submission. Primary responsibility of implementing the Corrective Action Plan for this finding rests with John Bronhard, CFO of UMass Memorial Health? Harrington, Inc., (508) 486-5804.

View Audit 25172

Finding 35552 (2022-003)

Material Weakness 2022

New London Homeless Hospitality Center, Inc.

CT

Allowable Costs / Cost Principles Cash Management Reporting

Finding 2022-003 Reporting Allowable/Allocable Costs We have made considerable progress in fully documenting all costs by funding source in our accounting system. We have now fully implemented a detailed customer/job tracking capacity in QuickBooks and have created a coding system to match all inc...

Finding 2022-003 Reporting Allowable/Allocable Costs We have made considerable progress in fully documenting all costs by funding source in our accounting system. We have now fully implemented a detailed customer/job tracking capacity in QuickBooks and have created a coding system to match all income and costs associated with government contracts to specific customer/jobs. As of March 2023 this structure has been implemented for all costs with the exception of indirect costs. We will complete work on properly allocating indirect costs to customer/jobs (including securing board approval of the plan) by May 1, 2023. All improvements in accounting by customer/job will be implemented for the full fiscal year ended June 30, 2023. Each government contract is now reviewed on a monthly basis by both our Executive Director and our CFO to assure that appropriate recording of income and costs have been implemented.

View Audit 30140

Finding 35550 (2022-004)

Significant Deficiency 2022

Family First Health Corporation

PA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Compliance Requirement: Reporting ...

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Compliance Requirement: Reporting Views of Responsible Officials and Planned Corrective Actions: Procedures will be put in place to review accuracy of reporting prior to submission. Completion Date 2/1/23 Accounting Name of Contact Person: Jenny Englerth, President/CEO

View Audit 25106

Finding 35539 (2022-105)

Significant Deficiency 2022

Commonwealth of Virginia

VA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Responsible Contact Person(s): Ida Witherspoon, Chief Financial Officer Corrective Action Planned: Prepare procedures that documents where the number of eligible individuals contained in the SSBG-Post expenditure are derived. Also include screen prints of the actual reports used to obtain the data ...

Responsible Contact Person(s): Ida Witherspoon, Chief Financial Officer Corrective Action Planned: Prepare procedures that documents where the number of eligible individuals contained in the SSBG-Post expenditure are derived. Also include screen prints of the actual reports used to obtain the data with the report as supporting documentation. Estimated Completion Date: 6/30/2023

View Audit 36377

Finding 35528 (2022-106)

Significant Deficiency 2022

Commonwealth of Virginia

VA

Matching / Level of Effort / Earmarking Student Financial Aid Subrecipient Monitoring § 200.303

Responsible Contact Person(s): Ida Witherspoon, Chief Financial Officer Corrective Action Planned: Send periodic e-mail reminders to program staff responsible for submitting FFATA data to the Federal Reporting Unit for submission to the federal government. Estimated Completion Date: 12/31/2023

View Audit 36377

Finding 35527 (2022-103)

Material Weakness 2022

Commonwealth of Virginia

VA

Subrecipient Monitoring Material Weakness Reporting

Responsible Contact Person(s): Angela Morse, Director of Benefits Programs Mark Golden, Economic Assistance and Employment Manager - Division of Benefit Programs Corrective Action Planned: Perform an analysis of identified reporting errors to determine causality and the appropriate actions to resolv...

Responsible Contact Person(s): Angela Morse, Director of Benefits Programs Mark Golden, Economic Assistance and Employment Manager - Division of Benefit Programs Corrective Action Planned: Perform an analysis of identified reporting errors to determine causality and the appropriate actions to resolve reporting errors. Create a systems modification request to correct errors that are identified as occurring as a result of inaccurate programming in the data modification phase of federal report creation. Estimated Completion Date: 6/30/2023

View Audit 36377

Finding 35516 (2022-001)

Material Weakness 2022

North Texas Municipal Water District

TX

Cash Management Reporting Internal Control / Segregation of Duties

he District agrees with Crowe's recommendation and the Accounting and Engineering team will work together to develop and document detailed procedures for CIP, as well as specific written procedures related to each agreement/contract. We will also hold meetings monthly to discuss project status, new ...

he District agrees with Crowe's recommendation and the Accounting and Engineering team will work together to develop and document detailed procedures for CIP, as well as specific written procedures related to each agreement/contract. We will also hold meetings monthly to discuss project status, new projects and other items related to open projects, including any projects without recent activity and those close to completion. Additionally, the District will document specific procedures related to accounting for retainage and accruals regarding completed projects and track the financial impact. Once complete, management will conduct training to ensure the new documented procedures are shared with the Engineering and Accounting personnel involved in the CIP process.

View Audit 31873

Finding 35515 (2022-002)

Significant Deficiency 2022

West Wharton County Hospital District

TX

Subrecipient Monitoring Reporting

CORRECTIVE ACTION PLAN Audit Finding Reference Number: 2022-002 U.S. Department of Health and Human Services COVID-19 ? Provider Relief Fund (?PRF?) and American Rescue Plan (?ARP?) Rural Distribution ? Period 1 and Period 2 Reporting ? Assistance Listing Number 93.498 Contact Information: Chief ...

CORRECTIVE ACTION PLAN Audit Finding Reference Number: 2022-002 U.S. Department of Health and Human Services COVID-19 ? Provider Relief Fund (?PRF?) and American Rescue Plan (?ARP?) Rural Distribution ? Period 1 and Period 2 Reporting ? Assistance Listing Number 93.498 Contact Information: Chief Financial Officer 303 Sandy Corner Road El Campo, Texas 77437 Plan of Corrective Action: During the District's FY 2022 ended March 31, 2022, all nursing homes that were participants in the Quality Incentive Payment Program with the District received Federal governmental payments from the PRF and ARP programs. These types of payments to the nursing homes are rare and almost all of the nursing homes were inexperienced in handling the accounting and reporting aspects of these federal programs. The District will create a monthly monitoring process to ensure that all participating nursing homes have reliable systems in place to accurately report financial matters related to the receipts, expenditures, and lost revenue that are required to be reported in compliance with all federal grant programs. Implementation Date: March 1, 2023

View Audit 27421

Finding 35513 (2022-001)

Significant Deficiency 2022

Invisible Children, Inc.

DC

Subrecipient Monitoring Reporting

Views of Responsible Officials and Planned Corrective Actions: Invisible Children made every effort to register subawards in excess of $30,000 with the Federal Funding Accountability and Transparency Act Subaward Reporting System. However, due to the change from DUNS to UEI by the Federal Government...

Views of Responsible Officials and Planned Corrective Actions: Invisible Children made every effort to register subawards in excess of $30,000 with the Federal Funding Accountability and Transparency Act Subaward Reporting System. However, due to the change from DUNS to UEI by the Federal Government and the requirement to use an organization?s UEI to find sub-awardees in FSRS.gov, Invisible Children was not able to register the subawards meeting the requirements. We are working with our sub-awardees to establish UEI?s for each so this reporting can be completed as soon as possible.

View Audit 26810

Finding 35510 (2022-002)

Significant Deficiency 2022

Bishop State Community College

AL

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Reference Number: 2022-002 Compliance Requirement: Reporting Type of Finding: Internal Control and Compliance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Assistance Listing Number(s) and Title: 84.425 ? Higher Education Emergency Relief Fund(HEERF) Fe...

Reference Number: 2022-002 Compliance Requirement: Reporting Type of Finding: Internal Control and Compliance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Assistance Listing Number(s) and Title: 84.425 ? Higher Education Emergency Relief Fund(HEERF) Federal Awarding Agency: U.S. Department of Education Bishop State has reviewed and recognized the needed changes to be put into place to ensure timely reporting and accurate record keeping for all reported data. Bishop State has the Restricted accountant complete the quarterly and annual HEERF reports and file all data according to the report in an organized and methodical method. Once the Restricted Accountant completes the report the Chief Financial Officer and/or Director of Accounting will review the reports and backup data for approval. Once the reports are approved they are handed over to the Grants Administrator for filing on-line with the Department of Education via the HEERF site. This audit finding is a duplicate to the audit finding 2021-005 from the previous fiscal year. The 2022 fiscal year was 75% of the way over at the time the prior year audit finding was presented to Bishop State Community College. At the point of notification all quarterly and annual reports were filed according to HEERF uniform guidance. No other corrective action had to be taken in the 2022 fiscal year as all other uniform reporting guidance was met for the 2022 audit. Anticipated Completion Date: October 2022. Contact Person: Jessica Davis, Chief Financial Officer

View Audit 26807

Finding 35504 (2022-006)

Material Weakness 2022

Metropolitan School District of Warren County

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.333

FINDING 2022-006 CONTACT PERSON RESPONSIBLE FOR CORRECTIVE ACTION: Ralph Shrader/Jim Beyer CONTACT PHONE NUMBER: 765-762-3364 VIEWS OF RESPONSIBLE OFFICIAL: We concur with the finding. DESCRIPTION OF CORRECTIVE ACTION PLAN: Information reported via Jotform will be produced by the Superintendent and ...

FINDING 2022-006 CONTACT PERSON RESPONSIBLE FOR CORRECTIVE ACTION: Ralph Shrader/Jim Beyer CONTACT PHONE NUMBER: 765-762-3364 VIEWS OF RESPONSIBLE OFFICIAL: We concur with the finding. DESCRIPTION OF CORRECTIVE ACTION PLAN: Information reported via Jotform will be produced by the Superintendent and verified by the Assistant Superintendent with documentation maintained. ANTICIPATED COMPLETION DATE: March 2023

View Audit 29924

Finding 35482 (2022-004)

Material Weakness 2022

Metropolitan School District of Warren County

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-004 CONTACT PERSON RESPONSIBLE FOR CORRECTIVE ACTION: Lacey Sturgeon/Melissa Bell CONTACT PHONE NUMBER: 765-762-2500 VIEWS OF RESPONSIBLE OFFICIAL: We concur with the finding. DESCRIPTION OF CORRECTIVE ACTION PLAN: All claims will be compiled by the Director of Food Services and validat...

FINDING 2022-004 CONTACT PERSON RESPONSIBLE FOR CORRECTIVE ACTION: Lacey Sturgeon/Melissa Bell CONTACT PHONE NUMBER: 765-762-2500 VIEWS OF RESPONSIBLE OFFICIAL: We concur with the finding. DESCRIPTION OF CORRECTIVE ACTION PLAN: All claims will be compiled by the Director of Food Services and validated by the Assistant Food Service Manager. ANTICIPATED COMPLETION DATE: March 2023

View Audit 29924

Finding 35469 (2022-102)

Significant Deficiency 2022

Commonwealth of Virginia

VA

Subrecipient Monitoring Reporting Significant Deficiency

Responsible Contact Person(s): Annette Sherrill, Assistant Superintendent for Budget & Finance Geri Hayes, Director of Finance Dhaval Patel, General Ledger Manager Corrective Action Planned: Staff are actively working on ensuring that FFATA data submitted is accurate. Additional information related...

Responsible Contact Person(s): Annette Sherrill, Assistant Superintendent for Budget & Finance Geri Hayes, Director of Finance Dhaval Patel, General Ledger Manager Corrective Action Planned: Staff are actively working on ensuring that FFATA data submitted is accurate. Additional information related UEI numbers is being collected to ensure that data submitted does not encounter errors among submission. Staff have also attended webinars and are performing reconciliations between financial systems. Estimated Completion Date: 12/31/2023

View Audit 36377

Finding 35460 (2022-109)

Significant Deficiency 2022

Commonwealth of Virginia

VA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.300

Responsible Contact Person(s): Angela Wright, Director of Finance Corrective Action Planned: The Director of Finance has provided additional training to staff and is performing a detailed review of all reports to ensure accuracy. Estimated Completion Date: 2/15/2023

View Audit 36377

Finding 35459 (2022-108)

Significant Deficiency 2022

Commonwealth of Virginia

VA

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Eligibility § 200.300

Responsible Contact Person(s): Timothy O. Kestner, EIA Director Corrective Action Planned: EIA Management has developed a reporting schedule outlining the frequency, responsible party, and due date of all required reports. This is a collaborative effort across several business units; therefore, pol...

Responsible Contact Person(s): Timothy O. Kestner, EIA Director Corrective Action Planned: EIA Management has developed a reporting schedule outlining the frequency, responsible party, and due date of all required reports. This is a collaborative effort across several business units; therefore, policies and procedures have been updated and communicated to all users to ensure compliance. Estimated Completion Date: 2/15/2023

View Audit 36377

Finding 35458 (2022-028)

Significant Deficiency 2022

Commonwealth of Virginia

VA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Responsible Contact Person(s): Angela Wright, Director of Finance Susan Landis, Director of Unemployment Insurance David Clark, Information Security Officer Corrective Action Planned: Finance Management has strengthened existing processes especially for removing terminated employees? access from the...

Responsible Contact Person(s): Angela Wright, Director of Finance Susan Landis, Director of Unemployment Insurance David Clark, Information Security Officer Corrective Action Planned: Finance Management has strengthened existing processes especially for removing terminated employees? access from the internal financial system. Unemployment Insurance Management is in the process of developing a benefit system report to be used by the system owner to review and update current staff access and to evaluate new user access levels. The ISO will work with System Owners to ensure annual access reviews are completed. Estimated Completion Date: 6/30/2023

View Audit 36377

Finding 35412 (2022-008)

Material Weakness 2022

City of Olean, New York

NY

Reporting

Bank Reconciliations Auditor?s Recommendation: As part of the bank reconciliation preparation and review, the City?s general ledger cash balances should be compared against the bank reconciliation, with any differences being immediately investigated and corrected. City?s response: The City Auditor,...

Bank Reconciliations Auditor?s Recommendation: As part of the bank reconciliation preparation and review, the City?s general ledger cash balances should be compared against the bank reconciliation, with any differences being immediately investigated and corrected. City?s response: The City Auditor, Lens Martial, understands the importance of the bank reconciliation process and will investigate and correct any reconciling differences as they occur. Differences existed related to the timing of payroll transfers made from the general checking account to the payroll account. The City Auditor will put a process in place to verify that these transactions are properly accounted for on the bank reconciliations during the year ending May 31, 2023.

View Audit 35164

Finding 35411 (2022-007)

Material Weakness 2022

City of Olean, New York

NY

Reporting Internal Control / Segregation of Duties

Capital Projects ? Internal Controls Auditor?s Recommendations: Budgets ? A written policy should be established and communicated on preparing a budget versus actual report for all capital projects exceeding a certain dollar level. Any discrepancies should be explained in writing so that necessary...

Capital Projects ? Internal Controls Auditor?s Recommendations: Budgets ? A written policy should be established and communicated on preparing a budget versus actual report for all capital projects exceeding a certain dollar level. Any discrepancies should be explained in writing so that necessary corrective action, if any, can be considered. These analyses should be provided to City management and the Common Council on a monthly basis. City?s response: Budgets - The City concurs with the auditor?s recommendations that a written policy should be established and communicated in preparing budgeted versus actual reporting for capital project budgets in excess of a yet to be determined monetary threshold. The City intends to develop a policy on budgets during 2023. Once drafted, the Audit and Compliance Committee intends to review policy, prior to its acceptance by the Common Council.

View Audit 35164

Finding 35400 (2022-001)

Significant Deficiency 2022

Chisholm-Hibbing Airport Authority

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

2022-001 INADEQUATE SEGREGATION OF DUTIES Actions Planned ? The Authority is not in position to hire additional staff members for the sole purpose of eliminating the ?segregation of duties? finding from our audit. The Airport Office Administrator communicates with the Executive Director and com...

2022-001 INADEQUATE SEGREGATION OF DUTIES Actions Planned ? The Authority is not in position to hire additional staff members for the sole purpose of eliminating the ?segregation of duties? finding from our audit. The Airport Office Administrator communicates with the Executive Director and commission members regarding all major account transactions, including the recording of recurring and non-recurring journal entry adjustments. The commission meets monthly and closely monitors the financial information provided to them. Official Responsible ? Airport Office Administrator Planned Completion Date ? On-going monitoring Disagreement with Finding ? None ? The Authority concurs with the finding. Plan to Monitor ? The Authority is aware of the situation and will monitor, as it deems appropriate. Monitoring will include commission member oversight for the interim and year-end reporting.

View Audit 27867

Corrective Action Plans

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