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Corrective Action Plans

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Finding 22726 (2022-001)
Significant Deficiency 2022
Nehalem Bay Health Center and Pharmacy
OR
Eligibility Special Tests & Provisions Subrecipient Monitoring
Finding: 2022-001 Condition Found: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Through testing a statistically valid sample of transactions for the appropriate application of the Organization's sliding fee discount prog...
Finding: 2022-001 Condition Found: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Through testing a statistically valid sample of transactions for the appropriate application of the Organization's sliding fee discount program to 25 individual patient balances, two patients did not have a valid application in effect for the date of service tested, resulting in the ineligible patients receiving discounts of approximately $275 and $168. Individual(s) Responsible for Corrective Action: Primary: Nicole Townsend Treber, Front Desk Supervisor Support: Brendan Johnson, Director of Quality Support: Lora Ressler, Executive Administrative Assistant Planned Corrective Action: ? Front Desk Supervisor will provide on-going training to individuals involved in the patient intake and billing processes specific to the patient income and family size entry process; ? Monthly: Director of Quality will provide reports that show SFS adjustments vs completed SFS applications; ? Monthly: Designated employee will be responsible for audit sampling; ? Monthly: Results of audit sampling will be forwarded to Front Desk Supervisor and if needed, will provide additional training. Anticipated Completion Date: January 1, 2024
View Audit 18116
Finding 22707 (2022-001)
Significant Deficiency 2022
Colegio La Milagrosa, INC
PR
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.327 § 200.328
COLEGIO LA MILAGROSA, INC. (A nonprofit organization) CORRECTIVE ACTION PLAN JUNE 30, 2022 FINDING NO. CORRECTIVE ACTION COMPLETION DATE CONTACT PERSON 2022-001: FINANCIAL STATEMENTS ? The Organization, Colegio La Milagrosa, hired a new employee. This employee is being trained to comply with the ...
COLEGIO LA MILAGROSA, INC. (A nonprofit organization) CORRECTIVE ACTION PLAN JUNE 30, 2022 FINDING NO. CORRECTIVE ACTION COMPLETION DATE CONTACT PERSON 2022-001: FINANCIAL STATEMENTS ? The Organization, Colegio La Milagrosa, hired a new employee. This employee is being trained to comply with the recommendations and apply them to the school year of 2021-2022. ? The Food Service area hired a new accounting company, LRR Services as of July 1, 2018 and implemented the recommendation provided by the company RRC CPA Group, PSC, and to comply with the financial processes required in the 2 CRF 200. ? Also, subsequent to June 30, 2022, an internal accountant was hired, who among other responsibilities, is coordinating and supervising the record keeping and compilation of interim and year end closing and reporting process. ? As part of our internal controls, the Food Service area has created an implemented an internal guide with procedures related for accounting processes (attached in this report). June 30th 2022 Liz M. Santiago/ Odette Y. Pacheco Torres / Lizzette Ruiz / Hector Rodriguez
View Audit 17947
Finding 22705 (2022-001)
Material Weakness 2022
Morgan Metropolitan Housing Authority
OH
HUD Housing Programs Eligibility Material Weakness
Planned Corrective Action: Annual Income Verification ? MMHA staff will work diligently to ensure the correct information is used for all verification purposes. The information is verified and entered by MMHA?s Occupancy Specialist. Moving forward, the Executive Director will review documents befo...
Planned Corrective Action: Annual Income Verification ? MMHA staff will work diligently to ensure the correct information is used for all verification purposes. The information is verified and entered by MMHA?s Occupancy Specialist. Moving forward, the Executive Director will review documents before they are entered into the system and will conduct random monthly spot checks to ensure all tenant files contain the appropriate documentation to meet the requirements for income verification and housing assistance reporting. Anticipated Completion Date: 3/8/2023 Responsible Contact Person: Angie Finley, Executive Director
View Audit 22453
Finding 22704 (2022-002)
Material Weakness 2022
Roanoke-Chowan Regional Housing Authority
NC
HUD Housing Programs Internal Control / Segregation of Duties Eligibility
Corrective Action For the year Ended June 30, 2022 Section II - Financial Statement Findings Significant Deficiency Finding 2022-001 Reporting Name of Contact Person: Tyrone Lindsey, Executive Director Corrective Action: The Authority will prepare and file all delinquent repo...
Corrective Action For the year Ended June 30, 2022 Section II - Financial Statement Findings Significant Deficiency Finding 2022-001 Reporting Name of Contact Person: Tyrone Lindsey, Executive Director Corrective Action: The Authority will prepare and file all delinquent reports. Proposed Completion Date: Management will implement the above procedure immediately. Section III - Federal Award Findings and Questioned Costs Significant Deficiency Finding 2022-002 Internal Control Over Compliance - N/C S/R Section 8 Program Name of Contact Person: Tyrone Lindsey, Executive Director Corrective Action: We will review our intake and recertification procedures. We will also review our tenant file monitoring procedures. Proposed Completion Date: Management will implement the above procedure immediately.
View Audit 22145
Finding 22692 (2022-003)
Significant Deficiency 2022
Network Housing 2005, Inc.
OH
HUD Housing Programs Reporting Significant Deficiency
Finding Number: 2022-003 Condition: Withdrawals totaling $10,000 were made from the replacement reserve without HUD authorization. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Managem...
Finding Number: 2022-003 Condition: Withdrawals totaling $10,000 were made from the replacement reserve without HUD authorization. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management will deposit the underfunded amount of $10,000 to the replacement reserve account during fiscal year ended December 31, 2023. Contact person responsible for corrective action: Paul Anderson, CFO Anticipated Completion Date: 12/31/2023
View Audit 22068
Finding 22691 (2022-002)
Significant Deficiency 2022
Network Housing 2005, 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 22068
Finding 22684 (2022-003)
Material Weakness 2022
Okaw Valley Cusd 302
IL
Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties
11-070-3020-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-_ 003_ Condition: Purchased services and supplies and materials reported on the June 30, 2022 ESSER II grant expenditure report did not reconcile to support...
11-070-3020-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-_ 003_ Condition: Purchased services and supplies and materials reported on the June 30, 2022 ESSER II grant expenditure report did not reconcile to supporting records. Plan: The District will assign personnel independent of the grant expenditure report preparer to review the grant expenditure reports for proper coding of grant expenditures prior to submission of the grant expenditure reports. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Kent Stauder Management Response: Management will implement the auditor's recommendation in the year ended June 30, 2023.
View Audit 21865
Finding 22683 (2022-002)
Material Weakness 2022
Okaw Valley Cusd 302
IL
Reporting Internal Control / Segregation of Duties
11-070-3020-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-_ 002_ Condition: Expenditure functions used to record grant expenditures in the general ledger are not consistent with the expenditure functions used for g...
11-070-3020-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-_ 002_ Condition: Expenditure functions used to record grant expenditures in the general ledger are not consistent with the expenditure functions used for grant reporting and the general ledger account number did not identify which federal funds were being utilized. Numerous expenditures were coded to the grant general ledger accounts via journal entry reclassification. Plan: The District will record grant expenditures in the same general ledger expenditure functions as are used for grant reporting and will identify the federal funds being utilized. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Kent Stauder Management Response: Management will implement the auditor's recommendation in the year ended June 30, 2023.
View Audit 21865
Finding 22682 (2022-001)
Significant Deficiency 2022
Erikson Institute
IL
Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303
Finding 2022-001: Timely Enrollment Report The Institute failed to notify the National Student Loan Data System for three selected students' withdrawals within the required 60 days. However, it was properly determined for the students to have earned 100% of the Title IV funds. Corrective Action Pla...
Finding 2022-001: Timely Enrollment Report The Institute failed to notify the National Student Loan Data System for three selected students' withdrawals within the required 60 days. However, it was properly determined for the students to have earned 100% of the Title IV funds. Corrective Action Plan Management has immediately implemented the ad hoc reporting option, which includes the Associate Director of Registration and Student Records notifying the NSLDS of student withdrawals at time of withdrawal. This policy will ensure timely reporting of withdrawals and will be included in the standard procedure process for the withdrawal of a student. Contact Person Leanne Beaudoin Ryan Director of Research, Records and Registration lbeaudoinryan@erikson.edu Anticipated Completion Date February 2023
View Audit 22748
Finding 22681 (2022-001)
Material Weakness 2022
Marseilles Elementary School District No. 150
IL
Reporting
Familiarize District staff with financial reporting requirements to the extent possible. The cost of training or adding personnel will be considered, if cost effective.
Familiarize District staff with financial reporting requirements to the extent possible. The cost of training or adding personnel will be considered, if cost effective.
View Audit 22849
Finding 22674 (2022-001)
Significant Deficiency 2022
Marywood University
PA
Reporting Student Financial Aid Significant Deficiency
2022-001 Student Financial Assistance Cluster ? Assistance Listing Numbers 84.063, 84.268 Recommendation: We recommend the University review its policies and procedures to ensure accurate effective dates are reported in both the campus level and program level r...
2022-001 Student Financial Assistance Cluster ? Assistance Listing Numbers 84.063, 84.268 Recommendation: We recommend the University review its policies and procedures to ensure accurate effective dates are reported in both the campus level and program level records submitted to the NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This was addressed in February 2023, the Registrar's office met with the Office of Financial Aid to determine what date on a student's withdraw application is the correct to Clearinghouse reporting. Name(s) of the contact person(s) responsible for corrective action: Bill Manley, Registrar Planned completion date for corrective action plan: Complete
View Audit 22529
Finding 22666 (2022-005)
Material Weakness 2022
YWCA Apartments, Inc.
CA
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Finding # 2022-005 (Internal Control Deficiencies) Questioned Costs: N/A Comments on Findings and Recommendation: The Corporation acknowledges its inadvertent oversight in not obtaining advance HUD approval of the March 1, 2021 Assignment of Leases with YWCA Golden Gate Silicon Valley (YWCA GCSV) ...
Finding # 2022-005 (Internal Control Deficiencies) Questioned Costs: N/A Comments on Findings and Recommendation: The Corporation acknowledges its inadvertent oversight in not obtaining advance HUD approval of the March 1, 2021 Assignment of Leases with YWCA Golden Gate Silicon Valley (YWCA GCSV) (the ?Assignment?). Actions Planned on the Finding: The Corporation plans to rescind the Assignment no later than December 31, 2022, and will obtain advance HUD approval for the appointment of a management agent to manage the commercial leases in the future. The Corporation?s oversight was uncharacteristic and an anomalous situation, therefore the Corporation disagrees that the oversight is indicative of internal control deficiencies.
View Audit 18368 Questioned Costs: $1
YWCA Apartments, Inc.
CA
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Finding # 2022-004 (Unauthorized Management Fees) Questioned Costs: $161,786 Response Indicator: Change from ?Disagee? to ?Agree? Comments on Findings and Recommendation: The Corporation acknowledges its inadvertent oversight in not obtaining advance HUD approval of the March 1, 2021 Assignment o...
Finding # 2022-004 (Unauthorized Management Fees) Questioned Costs: $161,786 Response Indicator: Change from ?Disagee? to ?Agree? Comments on Findings and Recommendation: The Corporation acknowledges its inadvertent oversight in not obtaining advance HUD approval of the March 1, 2021 Assignment of Leases with YWCA Golden Gate Silicon Valley (YWCA GGSV) (the ?Assignment?). Actions Planned on the Finding: The Corporation plans to rescind the Assignment no later than December 31, 2022, and will obtain advance HUD approval for the appointment of a management agent to manage the commercial leases in the future. The Corporation will seek approval from HUD for the payment of $161,786 to YWCA GGSV pursuant to the Assignment as compensation for commercial management services.
View Audit 18368 Questioned Costs: $1
Finding 22664 (2022-003)
Material Weakness 2022
YWCA Apartments, Inc.
CA
HUD Housing Programs Procurement, Suspension & Debarment Material Weakness
Finding # 2022-003 (Internal Control Deficiencies) Questioned Costs: N/A Comments on Findings and Recommendation: The Corporation acknowledges its inadvertent oversight in not obtaining advance HUD approval of the March 1, 2021 Assignment of Leases with YWCA Golden Gate Silicon Valley (YWCA GGSV) ...
Finding # 2022-003 (Internal Control Deficiencies) Questioned Costs: N/A Comments on Findings and Recommendation: The Corporation acknowledges its inadvertent oversight in not obtaining advance HUD approval of the March 1, 2021 Assignment of Leases with YWCA Golden Gate Silicon Valley (YWCA GGSV) (the ?Assignment?). Actions Planned on the Finding: The Corporation plans to rescind the Assignment no later than December 31, 2022, and will obtain advance HUD approval for any such assignments in the future. The Corporation?s oversight was uncharacteristic and an anomalous situation, therefore the Corporation disagrees that the oversight is indicative of internal control deficiencies.
View Audit 18368
YWCA Apartments, Inc.
CA
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Finding # 2022-002 (Unauthorized Distribution of Project Assets) Questioned Costs: $161,786 Response Indicator: Change from ?Disagee? to ?Agree? Comments on Findings and Recommendation: The Corporation acknowledges its inadvertent oversight in not obtaining advance HUD approval of the March 1, 20...
Finding # 2022-002 (Unauthorized Distribution of Project Assets) Questioned Costs: $161,786 Response Indicator: Change from ?Disagee? to ?Agree? Comments on Findings and Recommendation: The Corporation acknowledges its inadvertent oversight in not obtaining advance HUD approval of the March 1, 2021 Assignment of Leases with YWCA Golden Gate Silicon Valley (YWCA GGSV) (the ?Assignment?). Actions Planned on the Finding: The Corporation plans to rescind the Assignment no later than December 31, 2022, and will seek approval from HUD for the assignment of $161,786 in commercial rents to YWCA GGSV pursuant to the Assignment.
View Audit 18368 Questioned Costs: $1
Finding 22662 (2022-001)
Material Weakness 2022
YWCA Apartments, Inc.
CA
Procurement, Suspension & Debarment HUD Housing Programs Material Weakness
Finding # 2022-001 (Internal Control Deficiencies) Questioned Costs: N/A Comments on Findings and Recommendation: The Corporation acknowledges its inadvertent oversight in not obtaining advance HUD approval of the March 1, 2021 Assignment of Leases with YWCA Golden Gate Silicon Valley (YWCA GGSV) ...
Finding # 2022-001 (Internal Control Deficiencies) Questioned Costs: N/A Comments on Findings and Recommendation: The Corporation acknowledges its inadvertent oversight in not obtaining advance HUD approval of the March 1, 2021 Assignment of Leases with YWCA Golden Gate Silicon Valley (YWCA GGSV) (the ?Assignment?). Actions Planned on the Finding: The Corporation plans to rescind the Assignment no later than December 31, 2022, and will obtain advance HUD approval for any such assignments in the future. The Corporation?s oversight was uncharacteristic and an anomalous situation, therefore the Corporation disagrees that the oversight is indicative of internal control deficiencies.
View Audit 18368
Finding 22646 (2022-007)
Significant Deficiency 2022
Detroit Recovery Project, Inc.
MI
Cash Management Reporting Significant Deficiency
Audit Finding Reference Number 2022-007: Significant Deficiency: Reimbursement of Federal Awards Management agrees with this recommendation and has implemented internal controls and approval processes to ensure that expenditures are paid prior to requesting reimbursement. The actions to accomplish t...
Audit Finding Reference Number 2022-007: Significant Deficiency: Reimbursement of Federal Awards Management agrees with this recommendation and has implemented internal controls and approval processes to ensure that expenditures are paid prior to requesting reimbursement. The actions to accomplish this directive are being completed by the finance team. Management believes these actions will remediate any concerns raised in the audit report.
View Audit 19281
Finding 22645 (2022-006)
Material Weakness 2022
Detroit Recovery Project, Inc.
MI
Material Weakness Reporting Internal Control / Segregation of Duties
Audit Finding Reference Number 2022-006: Material Weakness: Time Reporting/Personnel Activity Reports Management agrees with this recommendation and has updated the policies and procedures and communicated those changes to ensure that the Agency adheres to grant requirements, including that the dist...
Audit Finding Reference Number 2022-006: Material Weakness: Time Reporting/Personnel Activity Reports Management agrees with this recommendation and has updated the policies and procedures and communicated those changes to ensure that the Agency adheres to grant requirements, including that the distribution of salary and wages charged to federal programs be based on actual employee activity as reflected in the personnel activity reports. Human Resources and Finance are working together from the date of hire to ensure that all new employees are entered into the system correctly for grant allocation purposes. Any changes to existing staff grant allocations are made only through Human Resources and Finance. A change cannot be made to the system without approval from both departments and then approved by the CEO and/or the COO. Managers and Supervisors are required to monitor and approve all time sheets before they go to Finance for payment to ensure that the proper grant is charged for all employee activity. Payroll is being reviewed by the CEO and/or COO before being submitted to the system by Finance. People and classifications can now be easily tied to grant activity for review and transparency. A periodic internal review will be performed to ensure proper procedures are being followed. These reviews will include adequate verification of approved signatures, reconciliation of time changes to job cost reports, labor distribution and payroll records and periodic floor checks that verify jobs charged are the jobs worked. Management believes these actions will remediate any concerns raised in the audit report.
View Audit 19281
Finding 22632 (2022-005)
Significant Deficiency 2022
Brandon-Evansville Public Schools Isd 2098
MN
Procurement, Suspension & Debarment Cash Management Reporting § 200.303
2022-005 Reporting Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 ? June...
2022-005 Reporting Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that the District implement a policy to support the review and approval of CLiCs reports. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will implement a policy to have a review and approval process in place over the CLiCs reports. Name of the Contact Person Responsible for Corrective Action Plan: Kate Fernholz, Business Manager Planned Completion Date for Corrective Action Plan: June 30, 2023
View Audit 18413
Finding 22621 (2022-001)
Significant Deficiency 2022
Parc Residential Options, Inc., Project No. 072-Hd045
IL
Internal Control / Segregation of Duties Reporting Significant Deficiency
U.S. Department of Housing and Urban Development 2022-001 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, mana...
U.S. Department of Housing and Urban Development 2022-001 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management?s and the board?s close supervision and review of accounting information can help to prevent or detect errors and irregularities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process
View Audit 17873
Finding 22619 (2022-001)
Significant Deficiency 2022
Parc Place, Inc., Project No. 072-Hd112
IL
Internal Control / Segregation of Duties Reporting Significant Deficiency
U.S. Department of Housing and Urban Development 2022-001 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, mana...
U.S. Department of Housing and Urban Development 2022-001 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management?s and the board?s close supervision and review of accounting information can help to prevent or detect errors and irregularities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process
View Audit 17872
Finding 22617 (2022-001)
Significant Deficiency 2022
Parc Developmental Homes, Inc., Project No 072-11104
IL
Internal Control / Segregation of Duties Reporting Significant Deficiency
U.S. Department of Housing and Urban Development 2022-001 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects ? CFDA No. 14.155 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management's and the...
U.S. Department of Housing and Urban Development 2022-001 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects ? CFDA No. 14.155 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management's and the board?s close supervision and review of accounting information can help to prevent or detect errors and irregularities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process
View Audit 22171
Town of West Boylston
MA
Reporting Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Town of West Boylston, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: ...
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Town of West Boylston, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 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?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF TREASURY COVID-19 Coronavirus State and Local Recovery Funds Federal Assistance Listing Number 21.027 2022-001 ? Reporting to the Federal Government Compliance Requirement: Reporting Type of Finding: Compliance and Internal Control over Compliance ? Other Matter Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the U.S. Treasury that includes the total grant expenditures incurred for the reporting period. Since the Town is a Non-Entitlement Unit that received less than $10 million in funding, the Town was required to submit a project and expenditure report by April 30, 2022, and annually thereafter. Condition: The electronic report the Town submitted to the U.S. Treasury on April 30, 2022 reported the incorrect amount for total expenditures. Questioned Costs: None Reported. Context: The Town filed the required project and expenditure report in a timely manner. However, while submitting the report the Town entered the incorrect amount for total expenditures. Effect: The expenditures reported on the Town?s project and expenditure report did not match the accounting records. Cause: The Town entered the incorrect amount when submitting the report. Recommendation: Management should correct the report in the next reporting submission. Views of Responsible Officials and Planned Corrective Actions: Management made a good faith effort to correctly report its expenditures to the Treasury Department but made an error while filling out the report. Management will rectify the issue with the next submission in accordance with U.S. Department of Treasury?s recommended guidance. If the Oversight Agency has questions regarding this plan, please call Leslie Guertin, Town Accountant at 774-261-4060.
View Audit 19811
Finding 22543 (2022-001)
Significant Deficiency 2022
Wisconsin Coalition Against Sexual Assault Inc.
WI
Reporting Internal Control / Segregation of Duties
2022-001 Verification and Reconciliation of Grant Claims to Financial Statements Criteria: Processes and procedures should be in place to reconcile grant expenditures claimed to the financial records. Condition: WCASA has several grants that require tracking of actual costs charged and claimed a...
2022-001 Verification and Reconciliation of Grant Claims to Financial Statements Criteria: Processes and procedures should be in place to reconcile grant expenditures claimed to the financial records. Condition: WCASA has several grants that require tracking of actual costs charged and claimed against each grant. Spreadsheets are used to track grant budgets and actual expenditures claimed against the financial accounting system. During the year a clerical error was made, and a claim was submitted that was more than actual expenditures incurred for that period. To reconcile this, WCASA reduced future claims to make up for the error but ended up not claiming all of the expenditures incurred through the process. Cause: WCASA had turnover in the financial and accounting position. The original error was physically made by the previous accounting employee and was not fully discovered by the new accounting employee until the audit was in process. Effect: As a result of the reconciliation error, an additional claim needed to be submitted for the remaining contract balance to agree to actual expenditures incurred and an adjustment to record additional accounts receivable was necessary. Auditor?s Recommendation: While we know that the organization has a good process for reviewing and submitting claims, we recommend that a process be established for making sure any adjustments or corrections are documented. Additionally, that any such corrections be updated in all the supporting documentation to ensure that subsequent claims are supported by internal documentation and that the financial records are updated as necessary. Grantee Response: WCASA is aware of the importance of proper internal controls over financial and grant reporting. Unfortunately, a clerical error was made that was not fully reconciled before yearend. In addition, turnover in accounting personnel happened after the clerical error and the new staff was not aware that additional corrections were still necessary. WCASA will continue to review its procedures and ensure that the accounting records are reviewed and reconciled as necessary. Contact Person: Pennie Meyers, Executive Director Anticipated Completion Date: Complete
View Audit 23153
Finding 22519 (2022-001)
Significant Deficiency 2022
Puerto Rico Traffic Safety Commission
PR
Subrecipient Monitoring Procurement, Suspension & Debarment Reporting
SEE CORRECTIVE ACTION PLAN FOR CHART/TABLE
SEE CORRECTIVE ACTION PLAN FOR CHART/TABLE
View Audit 27171
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