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Corrective Action Plans

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Finding 31249 (2022-003)
Significant Deficiency 2022
Newbury Elderly Housing, Inc.
NH
Allowable Costs / Cost Principles Reporting Significant Deficiency
Finding 2022-003: Plan: Shortages in staffing resulted in incomplete implementation of con-ective action plan in 2021. Documentation and differentiation of job duties for Director of Housing and Project Manager will continue to be developed and implemented. Documentation of non-site-based housing st...
Finding 2022-003: Plan: Shortages in staffing resulted in incomplete implementation of con-ective action plan in 2021. Documentation and differentiation of job duties for Director of Housing and Project Manager will continue to be developed and implemented. Documentation of non-site-based housing staff members allocation of time to a prope1iy will continue to be implemented and refined. Anticipated Completion: December 31, 2022 ( ongoing) Contact: Jill Lesmerises, Chief Fiscal Officer Michael Tabory, Chief Operating Officer
View Audit 26553
Newbury Elderly Housing, Inc.
NH
HUD Housing Programs Reporting
Finding 2022-002: Plan: Director of Housing will monitor/review a 10% sample of all recertifications. Program staff will proactively ask for peer review or program director review of any recertifications with complex income and rent calculations. Ongoing training will continue for all program staff....
Finding 2022-002: Plan: Director of Housing will monitor/review a 10% sample of all recertifications. Program staff will proactively ask for peer review or program director review of any recertifications with complex income and rent calculations. Ongoing training will continue for all program staff. Anticipated Completion: December 31 , 2022 ( ongoing) Contact: Jill Lesmerises, Chief Fiscal Officer Michael Tabory, Chief Operating Officer 35
View Audit 26553
Newbury Elderly Housing, Inc.
NH
HUD Housing Programs Reporting Internal Control / Segregation of Duties
No corrective action necessary, completed prior to year end. See finding.
No corrective action necessary, completed prior to year end. See finding.
View Audit 26553
Finding 31246 (2022-001)
Significant Deficiency 2022
City of Middletown
OH
Subrecipient Monitoring Reporting
CORRECTIVE ACTION PLAN June 30, 2023 City of Middletown, Ohio respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Clark Schaefer Hackett One East Fourth St, Suite 1200 Cincinnati, Ohio 45202 Audit p...
CORRECTIVE ACTION PLAN June 30, 2023 City of Middletown, Ohio respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Clark Schaefer Hackett One East Fourth St, Suite 1200 Cincinnati, Ohio 45202 Audit period: December 31, 2022 The finding from the December 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings-Financial Statement Audit None noted Findings-Federal Award Programs Audits Significant Deficiency 2022-001 Reporting - Coronavirus State and Local Fiscal Recovery Funds Recommendation: It was recommended the City improve controls over reporting requirements associated with this program. Action Taken: We concur with the recommendation, and it will be implemented effective 4/30/23 If the there are any questions regarding this plan, please call Samantha Zimmerman, Finance Director, at 513- 425-7872.
View Audit 26943
Finding 31235 (2022-002)
Material Weakness 2022
Benton Harbor Area Schools
MI
Reporting Material Weakness § 200.303 § 200.510
Department: Grants & Finance Condition: The District did not record expenditures to the 2020-21 or 2021-22 grants in a timely manner, and internal controls over expenditures charged were not in place throughout the period during which such charges were incurred. Expenditures reported for the Title ...
Department: Grants & Finance Condition: The District did not record expenditures to the 2020-21 or 2021-22 grants in a timely manner, and internal controls over expenditures charged were not in place throughout the period during which such charges were incurred. Expenditures reported for the Title II, Part A grant in their submission to the Michigan Department of Education?s Financial Information Database (FID) did not agree with expenditures reported in the schedule of expenditures of Federal awards (SEFA) for the same period, as the District did not provide accurate information to the auditors nor did they prepare an accurate SEFA. Corrective Action: Internal controls have been implemented over the purchasing process, all grant expenditures are approved by the Grant Coordinator and Teaching and Learning Department. Grant Coordinator meets on a regular basis with the finance department to ensure that all grant related expenditures are being processed with the correct code and in the correct manner. Any discrepancies that arise are addressed immediately. Person(s) Responsible for Executing Corrective Action: ? Grant Coordinator ? Grant Accountant ? Chief of Teaching and Learning ? Finance Office Designee Anticipated Completion Date: 12/31/22
View Audit 30731
Town of Winchendon, Massachusetts
MA
Subrecipient Monitoring Period of Performance Reporting § 200.344
Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant. Corrective Action Planned: To date all grants required to be closed out have been completed. Anticipated Completion Date: 2022-2023 school year Contact: Thad King, Superintendent of Schools
Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant. Corrective Action Planned: To date all grants required to be closed out have been completed. Anticipated Completion Date: 2022-2023 school year Contact: Thad King, Superintendent of Schools
View Audit 33701
Nauset Regional School District
MA
Questioned Costs Reporting Subrecipient Monitoring
The District will enhance the documentation surrounding aspects of Grant compliance and formalize the documentation for approval by the School Committee. The District will adhere to the recommendation that all documentation related to the audit, including preparation of the SEFA, is prepared in a ti...
The District will enhance the documentation surrounding aspects of Grant compliance and formalize the documentation for approval by the School Committee. The District will adhere to the recommendation that all documentation related to the audit, including preparation of the SEFA, is prepared in a timely manner in order to ensure required deadlines are met.
View Audit 31438 Questioned Costs: $1
Finding 31209 (2022-001)
Significant Deficiency 2022
Puerto Rico Department of Justice
PR
Allowable Costs / Cost Principles Reporting Significant Deficiency
Below we break down the Action Plan to address finding 2022-001. We must begin our comments by informing that, on December 28, 2022, the PRDOJ formalized a professional services contract number 2023-000067 with the company Aquino, De Cordova, Alfaro & Co., LLP (Independent Auditors) to carry out th...
Below we break down the Action Plan to address finding 2022-001. We must begin our comments by informing that, on December 28, 2022, the PRDOJ formalized a professional services contract number 2023-000067 with the company Aquino, De Cordova, Alfaro & Co., LLP (Independent Auditors) to carry out the Agency financial audit process for fiscal year 2021-2022. The clause number six of the contract required that the Independent Auditors submitted on or before March 31, 2023, the final Single Audit Report required as part of the audit process. However, the PRDOJ was obliged to extend the term of the contract because the Independent Auditors could not complete the contracted services and render the Single Audit Report within the stipulated term. The Independent Auditors indicated that the delay in the delivery of the Single Audit Report was since the audit process could not be started until the contract was signed and that the information was not received in a timely manner. Despite the reasons stated by the Independent Auditors, the reality is that the Independent Auditors undertook the contractual clauses agreed in the contract and between them, the agreement to submit the final Single Audit on or before March 31, 2023. Pursuant to the provisions of contract number 2023-000067, the administration of the PRDOJ was under the understanding that the Independent Auditors would comply with the delivery term of the SingleAudit Report within the agreed term. In this way, we ensured that we hired a firm that complied with the term to submit the Single Audit Report to the Federal Audit Clearinghouse provided in federal statute 45 CFR sec. 75.512. However, it is not until the end of the month of March that we become aware that the Independent Auditors could not meet the deadline of submitting the Single Audit Report. As a result of this, the PRDOJ had to extend the contract so that the Independent Auditors could complete the Single Audit Report, take internal measures to alleviate and address the delay, and submit the PRDOJ's Single Audit Report for fiscal year 2021 to the Federal Audit Clearinghouse. Under the contextual framework outlined above, we inform our corrective action plan to finding number 2022-01 presented in the Single Audit Report. First, the PRDOJ requested in June several proposals from Independent Auditors to carry out the Agency?s financial audit process for the 2022-2023 fiscal year. Consequently, a firm of Independent Auditors was selected, and we requested all the information and documentation required at the federal and state level to contract with the government. The contract was drafted in July and will soon be signed. In addition, the new contract provides that the Independent Auditor must submit the Single Audit Report to the PRDOJ on or before March 1, 2024. In this way, the PRDOJ will have the Single Audit Report in advance and, in this way, ensure that the document is submitted before March 31, 2024, to the Federal Audit Clearinghouse.This initiative goes hand in hand with the elaboration of a rigorous and meticulous work plan between the PRDOJ and the Independent Auditors with the delivery dates and exchange of information for the preparation of the Single Audit Report. The work plan provides that the audit process will begin as soon as the contract is signed in early August. For its part, the PRDOJ must submit all the required information to the Independent Auditors before the end of December. ? Regarding the internal administrative aspects of the PRDOJ to comply with this corrective action plan, we inform that we have designated an employee of the Agency to ensure that all our dependencies and their directors submit all the information required to the Independent Auditors on time on the stipulated dates. This includes, but is not limited to, all information in the preliminary PBC and any additional information that is required by the Independent Auditors. ? Likewise, this PRDOJ employee will serve as a link between the firm of Independent Auditors and the agencies of the agency that request information and documentation. Lastly, the PRDOJ official will ensure that the Independent Auditors firm submits the Single Audit Report to the Federal Audit Clearinghouse before March 31, 2024.This is a comprehensive corrective action plan that we have prepared in coordination with all the dependencies of the PRDOJ to guarantee faithful compliance with federal statutes.
View Audit 31223
Finding 31195 (2022-002)
Significant Deficiency 2022
Housing Authority of Kansas City, Missouri
MO
HUD Housing Programs Reporting Significant Deficiency
Finding 2022 ? 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: MO002VO - 2022 Award Period: January 1, 2022 ? December 31, 2022 Compliance Require...
Finding 2022 ? 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: MO002VO - 2022 Award Period: January 1, 2022 ? December 31, 2022 Compliance Requirement: Reporting ? PIH Information Center (PIC) Reporting Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Condition: The Authority did not satisfy PIC reporting requirements in accordance with 24 CFR Part 908. Exceptions were noted in 4 out of 40 recertifications. In each of the four instances, the HUD-50058 was unable to be located within the PIC system. Cause: The Authority did not identify recertifications that failed to upload to the PIC system. Auditor?s Recommendations: Recommend that the Authority implement controls to ensure HUD-50058 recertifications are uploaded to PIC. Response to Finding 2022-002 The Authority generally concurs with the auditor?s findings and recommendations. The 2022 Audit included the review of 40 Recertifications and identified four instances where the HUD- 50058 was not located within the PIC system. Action Taken: A Corrective Action Plan has been developed to ensure HUD-50058 recertifications are uploaded to PIC. Implementation began on August 1, 2023. To provide consistency, the plan is to upload the HUD-50058 sixty days in advance of the recertification date. HAKC will upload the HUD-50058 every week to ensure recertifications are registered in PIC. In addition, we will increase quality control file reviews and conduct such reviews on a more frequent basis to identify errors sooner and address the cause of errors quickly to prevent systemic errors. Errors will be identified by error type and the person who made the error. Patterns of errors will be monitored, and additional training provided for similar error types that are frequently repeated and persons who are identified as frequently making errors. Name of the contact person responsible for corrective action: Edwin Lowndes Executive Director. Planned completion date for corrective action plan: March 1, 2024.
View Audit 28025
Finding 31190 (2022-001)
Significant Deficiency 2022
Peoria Housing Authority
IL
HUD Housing Programs Reporting Significant Deficiency
Finding 2022-001 ? Internal Control over Cash Reconciliations ? Significant Deficiency ? Noncompliance and Qualified at Single Audit Level PHA Response: The Peoria Housing Authority (PHA) has a policy to provide reasonable assurance that the Financial Statements are prepared in accordance with acc...
Finding 2022-001 ? Internal Control over Cash Reconciliations ? Significant Deficiency ? Noncompliance and Qualified at Single Audit Level PHA Response: The Peoria Housing Authority (PHA) has a policy to provide reasonable assurance that the Financial Statements are prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). Subsequent to December 31, 2022, the PHA procured the services of Bedrock Housing Consultants who have addressed the timeliness and accuracy of bank reconciliations as well as the monitoring of interfund accounts to ensure they are balanced. The PHA will resolve this issue during the 2023 calendar year. Corrective Action Plan: The Peoria Housing Authority (PHA) will continue to ensure timely and accurate financial reports. Bedrock Housing Consultants will continue to work with the Finance Department to ensure timely and accurate bank reconciliations are being performed. Staff will continue to participate in training in Housing Authority financial management to understand better the industry?s policies, procedures, and practices. The PHA will reconcile monthly all accounts, including accurate reconciliation of all bank accounts as well as balancing interfunds, and when possible reimbursing the amounts due. Any audit adjustments will be made in the proper period and in the accounts detailed per the auditor?s adjusting journal entry report. This will be addressed during the 2023 calendar year. Person Responsible: Armeca Crawford, Chief Executive Officer Bedrock Housing Consultants in coordination with the PHA Finance Department. Anticipated Completion Date: December 31, 2023
View Audit 25746
Finding 31188 (2022-002)
Significant Deficiency 2022
Alabama Nursing Home Association Education Foundation
AL
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.329
Finding 2022-002 ?Internal Control Over Reporting Status: Completed. Planned Corrective Action: Management will retain documentation of review of reports. Person(s) Responsible: John Matson, Acting Executive Director Completion Date: September 26, 2023
Finding 2022-002 ?Internal Control Over Reporting Status: Completed. Planned Corrective Action: Management will retain documentation of review of reports. Person(s) Responsible: John Matson, Acting Executive Director Completion Date: September 26, 2023
View Audit 25745
Finding 31181 (2022-001)
Significant Deficiency 2022
Wisconsin Illinois Senior Housing, Inc. and Affiliate
CO
Reporting
Management agrees with and will implement the recommended review as outlined by our auditors to include a review of all program reporting to verify accuracy and appropriateness of information, including comparing all information to source documentation to ensure correct data has been utilized, in ac...
Management agrees with and will implement the recommended review as outlined by our auditors to include a review of all program reporting to verify accuracy and appropriateness of information, including comparing all information to source documentation to ensure correct data has been utilized, in accordance of the terms and conditions of the program. All substantiating documentation for the amounts reported and the correct amounts will be maintained by management.
View Audit 30416
Finding 31178 (2022-003)
Material Weakness 2022
Young Womens Christian Association of Greater Lafayette
IN
HUD Housing Programs Reporting Internal Control / Segregation of Duties
2022-003: REPORTING--STOP Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. Recommendations in the Correc...
2022-003: REPORTING--STOP Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. Recommendations in the Corrective Action Plan were adopted and phased in beginning September 2023. Those recommendations were: ? Confirm best practice approaches with other victim service providers on data collection process and program reports. ? The Chief Executive Officer, Chief Financial Officer and Director are reviewing data collection and program report processes to ensure accuracy and compliance. ? The Director of DVIPP and Client Services Specialist are building a detailed process manual to provide clear guidance on program report process (including, but not limited to, data collection/entry, how to write the narratives and collect numbers for program reports). The detailed process manual will streamline procedures and clarify roles and responsibilities to all involved in program reports.
View Audit 37339
Finding 31175 (2022-002)
Material Weakness 2022
Young Womens Christian Association of Greater Lafayette
IN
HUD Housing Programs Reporting Internal Control / Segregation of Duties
2022-002: REPORTING--VOCA Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. Recommendations in the prio...
2022-002: REPORTING--VOCA Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. Recommendations in the prior Corrective Action Plans were adopted and phased in beginning September 2023. Those recommendations were: ? Additional staff have been trained to review data entered into the client database monthly for quality assurance prior to running the reports used to complete program reports for grants. Three staff members complete this review monthly. ? Data is being entered into the client database and monitored regularly. ? Standardized reports from the database are used to compile program reports and backup documentation is saved. ? Program reports are reviewed and approved by the Chief Program Officer or the Chief Executive Officer prior to submission to granting agency. ? Program staff are entering client data into the client database in a timely manner. All client data must be entered before monthly reports are compiled. This data is also compiled in a Google doc which the Senior Director compares to output from the database. ? Client bed nights are being tracked in the client database rather than on a paper residential log. ? YWCA has requested an additional field be added to the client database to allow more detailed and accurate reporting. ? The Senior Director has conducted trainings for all staff related to accurate and timely collection and entry of client data into the database. YWCA continues to follow the preceding recommendations and has implemented the following additional internal controls and procedures to ensure data quality: ? Confirm best practice approaches with other victim service providers on data collection process and program reports. ? The Chief Executive Officer, Chief Financial Officer and Director are reviewing data collection and program report processes to ensure accuracy and compliance. ? The Director of DVIPP and Client Services Specialist are building a detailed process manual to provide clear guidance on program report process (including, but not limited to, data collection/entry, how to write the narratives and collect numbers for program reports). The detailed process manual will streamline procedures and clarify roles and responsibilities to all involved in program reports.
View Audit 37339
Finding 31174 (2022-001)
Material Weakness 2022
St. Claire Regional Medical Center, Inc.
KY
Cash Management Material Weakness Reporting
CORRECTIVE ACTION PLAN September 8, 2023 U.S. Department of Health and Human Services St. Claire Regional Medical Center, Inc. respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 2650 East...
CORRECTIVE ACTION PLAN September 8, 2023 U.S. Department of Health and Human Services St. Claire Regional Medical Center, Inc. respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 2650 Eastpoint Parkway, Suite 300 Louisville, Kentucky 40223 Audit Period: Year ended June 30, 2022 The findings from the Schedule of Findings and Questioned Costs for the year ended June 30, 2022, are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. FINDINGS ? FEDERAL AWARD PROGRAM AUDITS 2022-001 Condition: Untimely disbursement of federal grant funds received: When receiving federal grant funds for the HHS Rural Health Care Services Outreach, Rural Health Network Development, and Small Health Care Provider Quality Improvement Plan Program, the Hospital did not disburse federal grant funds received within 3 working days. Action: Management will implement internal control procedures by December 31, 2023 to ensure proper and timely disbursements of federal grant funds to ensure proper cash management of any future HHS Rural Health Care Services Outreach, Rural Health Network Development, and Small Health Care Provider Quality Improvement Plan Program funds. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Chris McClurg, CFO, at (606) 783-6587. Sincerely, Chris McClurg Chief Financial Officer
View Audit 36989
Finding 31173 (2022-002)
Material Weakness 2022
Riverview Hospital
IN
Questioned Costs Allowable Costs / Cost Principles Reporting
Findings Reported by Uniform Guidance ? The following steps have been taken or will be taken to address Finding 2022-002: ? Riverview Hospital plans to monitor controls related to reporting to ensure amounts are appropriately stated. ? Riverview Hospital will prepare internal documentation supporti...
Findings Reported by Uniform Guidance ? The following steps have been taken or will be taken to address Finding 2022-002: ? Riverview Hospital plans to monitor controls related to reporting to ensure amounts are appropriately stated. ? Riverview Hospital will prepare internal documentation supporting reconciled expense amounts which should be retained for a minimum of three (3) years from the date of the final report in accordance with payment terms and conditions.
View Audit 36798 Questioned Costs: $1
Finding 31164 (2022-002)
Significant Deficiency 2022
Housing Authority of St. Louis County
MO
HUD Housing Programs Reporting Significant Deficiency
2022-002 Housing Voucher Cluster ? Assistance Listing No. 14.871/14.879 ? PIC Reporting Recommendation: The Authority should implement processes to ensure HUD-50058 submissions are submitted into the PIC system timely and accurately. Explanation of disagreement with audit finding: There is no disagr...
2022-002 Housing Voucher Cluster ? Assistance Listing No. 14.871/14.879 ? PIC Reporting Recommendation: The Authority should implement processes to ensure HUD-50058 submissions are submitted into the PIC system timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Since 2022, the Authority has sought comprehensive PIC training from its HUD Field Supervisor, PIC Couch, and EIV Coordinator. During these training events our Authority-HUD team addressed errors dating to 2021 and staff learned to make required corrections in a timely manner. The Authority also has included PIC reporting review as a responsibility for its recently created Housing Choice Voucher (HCV) Floater position. With the assistance of the HCV Floater and oversight by the HCV Director, the Authority addresses any PIC reporting errors effectively and immediately upon receipt. Name(s) of the contact person(s) responsible for corrective action: Nicole O?Dell/Katrina Sommer Planned completion date for corrective action plan: On-going
View Audit 35864
Tolleson Elementary School District No. 17
AZ
Reporting
Finding Number: 2022-001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Dr. Myriam Roa, Executive Director of Business Services (through June 30, 2023) Anita Percell, Executive Director of Business Services (as of July 1, 2023) A...
Finding Number: 2022-001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Dr. Myriam Roa, Executive Director of Business Services (through June 30, 2023) Anita Percell, Executive Director of Business Services (as of July 1, 2023) Anticipated Completion Date: July 31, 2023 Planned Corrective Action: The District has prepared and submitted the ESSER III application to the Arizona Department of Education in May of 2023 and will make any revisions if necessary, in a timely manner. The District has hired new key finance positions with grants management experience to complete all future revisions and submissions.
View Audit 33624
Finding 31149 (2022-001)
Material Weakness 2022
Lake Chelan School District No. 129
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lake Chelan School District No. 129 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 US. Code of ...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lake Chelan School District No. 129 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 US. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District's internal controls were inadequate for ensuring compliance with federal requirements for allowable costs and time- and-effort documentation. Name, address, and telephone of District contact person: Bo Charlton, Business Manager PO Box 369 Chelan, WA 98816-0369 (509) 682-3515 Corrective action the auditee plans to take in response to the finding: The Lake Chelan School District has acknowledged and understands the finding being issued and put a multistep plan in place to correct the issue regarding the internal control for time-and-effort documentation. The Lake Chelan School District has implemented standardized time-and-effort documentation forms that each of the certified staff including directors will be using as of the 2022-2023 fiscal year. There will be an internal review process which will require the employee, principals and director to sign off on the appropriate certification date warranted by the need. The Business Manager and the Payroll Director will each do a reconciliation to verify what is being paid in the system matches the hours worked. With this corrective action plan, we aim to address the inadequate internal controls for time-and-effort documentation. Anticipated date to complete the corrective action: 5/30/23
View Audit 27975
City of San Bernardino
CA
Subrecipient Monitoring Reporting Significant Deficiency
This corrective action plan is in response to the city's single audit report for the fiscal year ended June 30, 2022, prepared by RAMS. Part Ill Federal Award Findings and Questioned Costs #2022-001 Recommendation: It is recommended that the City implement a tracking system to remind staff of the...
This corrective action plan is in response to the city's single audit report for the fiscal year ended June 30, 2022, prepared by RAMS. Part Ill Federal Award Findings and Questioned Costs #2022-001 Recommendation: It is recommended that the City implement a tracking system to remind staff of the various reports due and respective deadlines. Corrective Action: To ensure compliance for future reporting, staff routes all contracts through DocuSign. Any grant related contract routed through DocuSign will forward a fully executed copy to the Grants Division. Grant related contracts at $30,000 or above will be flagged to inform the applicable department Management Analyst to report the contract to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month. A tracking log will be maintained where applicable contracts will be listed, the deadline date to report in the FSRS, and a date to record when it was completed. This tracking log will be housed in the Grants Division folder on the City's shared drive. Person Responsible for Corrective Action: Grants Division Manager: Mary Alvarez-Gomez Department Management Analyst (various) Anticipated Completion Date for Corrective Action: It should be noted that all contracts within the audit reporting period were reported in the FFATA FSRS by 6/13/23. Corrective Action will be immediately implemented in response to the auditors' recommendation.
View Audit 27596
Finding 31131 (2022-001)
Significant Deficiency 2022
City of Lake Lillian
MN
Reporting Significant Deficiency
Auditor Prepared Financial Statements. Name of Contact Person: Kozanna Hirschman, City Clerk. Correction Action: The clerk will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirements and new pronouncements. Proposed Correction ...
Auditor Prepared Financial Statements. Name of Contact Person: Kozanna Hirschman, City Clerk. Correction Action: The clerk will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirements and new pronouncements. Proposed Correction Date: The City Council will implement the above procedures immediately.
View Audit 27974
Finding 31120 (2022-003)
Material Weakness 2022
Housing Authority of the City of Bloomington
IN
HUD Housing Programs Reporting Internal Control / Segregation of Duties
2022-003. Account Analysis Corrective action planned: Weekly, Monthly and Yearly checklists are to be designed and implemented. All accounting functions, reconciliations and adjustments will be documented. Contact person: Kate Gazunis, Executive Director. Anticipated completion date: 9/30/...
2022-003. Account Analysis Corrective action planned: Weekly, Monthly and Yearly checklists are to be designed and implemented. All accounting functions, reconciliations and adjustments will be documented. Contact person: Kate Gazunis, Executive Director. Anticipated completion date: 9/30/2023.
View Audit 26505
Family Services Center, Inc.
AL
Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303
Finding: The Emergency Rental Assistance program 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 Organization was u...
Finding: The Emergency Rental Assistance program 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 Organization was unable to replicate exact payroll expenses that were reported to the City of Huntsville for the program. This is due to the program being new and the expediated nature of the programs initiation. No fraud or over reimbursement is suspected related to payroll reporting issues for this program. Response: Adjustments were made to the payroll process to retain all supporting documentation and to replicate any prior period paperwork.
View Audit 26488
Family Services Center, Inc.
AL
Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303
Finding: The Emergency Shelter Grant 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 Organization was unable to rep...
Finding: The Emergency Shelter Grant 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 Organization was unable to replicate exact payroll expenses that were reported to the City of Huntsville for this program. This is due to this program being new and the expediated nature of this program initiation. No fraud or over reimbursement is suspected related to payroll reporting issues for this program. Response: Adjustments were made to the payroll process to retain all supporting documentation and to replicate any prior period paperwork.
View Audit 26488
Finding 31109 (2022-001)
Significant Deficiency 2022
El Valor Corporation
IL
Reporting Allowable Costs / Cost Principles Significant Deficiency
Action taken in response to finding: Management will emphasize the completion of the reports by the applicable due dates by prioritizing this compliance requirement. We have been down a finance position and we were not able to consistently submit the SF-425 reports by the applicable due dates. This...
Action taken in response to finding: Management will emphasize the completion of the reports by the applicable due dates by prioritizing this compliance requirement. We have been down a finance position and we were not able to consistently submit the SF-425 reports by the applicable due dates. This coming year this compliance requirement will be our focus and we will maintain documentation of the initial submission dates. Name of the contact person responsible for corrective action: Carmen Ziegler, CFO Planned completion date for corrective action plan: February 28, 2023
View Audit 26578
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