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Corrective Action Plans

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Torrington Voa Elderly Housing, INC (bell Park Tower)
VA
Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $70. Management will ensure that...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $70. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: August 31, 2022
View Audit 26328
Flushing Hospital Medical Center
NY
Reporting
2022-001: Untimely and Incomplete Submission of Federal Financial Report Federal Agency: Department of Health and Human Services (?HHS?) Program: Certified Community Behavioral Health Clinic Demonstration Grant Assistance Listing Number: 93.829 Management agrees that during the year ended December...
2022-001: Untimely and Incomplete Submission of Federal Financial Report Federal Agency: Department of Health and Human Services (?HHS?) Program: Certified Community Behavioral Health Clinic Demonstration Grant Assistance Listing Number: 93.829 Management agrees that during the year ended December 31, 2022, the Federal Financial Report (?FFR?) was not submitted timely and that it did not include the required program income information. Flushing Hospital Medical Center (?Flushing?) will implement the following controls and procedures to avoid any future untimely and incomplete submissions of the FFR. 1) Management will review all grant reporting requirements and create a checklist to ensure the completeness of each report. 2) A formal review process will be established before the report is submitted to ensure multiple layers of review prior to submission. 3) A formal calendar will be prepared with report due dates to ensure the timely filing of each report. 4) These controls and procedures will be implemented by the end of the 3rd quarter of 2023. Management responsible for corrective action plan: Gina Aharonoff, Program Director (gaharono@jhmc.org) Manzar Sassani, Vice President of Finance (msassani@jhmc.org)
View Audit 25996
Finding 21586 (2022-001)
Significant Deficiency 2022
Wyoming Primary Care Association, Inc.
WY
Reporting
Finding 2022-001: U.S. Department of Health and Human Services - Technical and Non-Financial Assistance to Health Centers - Assistance Listing No. 93.129. Reporting, Significant Deficiency Auditor Recommendation: We recommend that the Association review its procedures to ensure reports are remitte...
Finding 2022-001: U.S. Department of Health and Human Services - Technical and Non-Financial Assistance to Health Centers - Assistance Listing No. 93.129. Reporting, Significant Deficiency Auditor Recommendation: We recommend that the Association review its procedures to ensure reports are remitted on time in accordance with the terms outlined by the agreement. Corrective Action: The late filling stated on the deficiency was due to the transition period when directors changed. The Association has not had a late submission in the past. The Association Current Director and the Accountant will form a more collaborative approach to the timely filing of the FFR. This will ensure that a timely filing will occur with-out exception basis. Responsible Party: Brent Dolence Accountant and Tracy Woodhouse Brosius Anticipated Completion Date: 06/20/2023
View Audit 24093
Haven Towers Development Corporation
IL
HUD Housing Programs Reporting
Corrective Action Plan Haven Towers Development Corporation For the Year Ended June 30, 2022 Haven Towers Development Corporation respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. Name and address of the independent public accounting firm who conducted th...
Corrective Action Plan Haven Towers Development Corporation For the Year Ended June 30, 2022 Haven Towers Development Corporation respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? Management will provide the auditors with all audit documentation in a matter timely enough to complete the audit fieldwork and file the audit in the REAC system within 90 days of year-end. Contact Person(s) Responsible ? Jim Beemster, Controller Anticipated Completion Date ? January 17, 2023 Auditee Disagreements ? Management maintains the request for documentation was not received with enough time to turn around the documents. This corrective action plan was prepared by Evergreen Real Estate Services, the management company, on behalf of Haven Towers Development Corporation. __________________________ _____________________ Jim Beemster, Controller Date Evergreen Real Estate Services 566 West Lake Street, Suite 400 Chicago, IL 60661 312-234-9400
View Audit 23539
North Side Christian Health Center
PA
Reporting
Account reconciliations of balances Recommendation: The Center should reconcile all balance sheet accounts at the end of each month and evaluate the need for revisions in estimates such as the receivable allowances. This process should include a monthly update to the fixed asset and depreciation rec...
Account reconciliations of balances Recommendation: The Center should reconcile all balance sheet accounts at the end of each month and evaluate the need for revisions in estimates such as the receivable allowances. This process should include a monthly update to the fixed asset and depreciation records. Action Taken: We concur with the recommendation. The Center will reconcile balance sheet accounts monthly in partnership with the new third-party bookkeeping company.
View Audit 18653
Finding 21553 (2022-001)
Significant Deficiency 2022
Trinidad Area Health Association, Inc.
CO
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking
Condition ? The Hospital?s Provider Relief Fund filing with HRSA for Reporting Period 4 did not consider COVID-19 costs that were potentially already reimbursed with a Paycheck Protection Program (PPP) loan. The PPP loan was subsequently forgiven. Recommendation ? We recommend that the Hospital impl...
Condition ? The Hospital?s Provider Relief Fund filing with HRSA for Reporting Period 4 did not consider COVID-19 costs that were potentially already reimbursed with a Paycheck Protection Program (PPP) loan. The PPP loan was subsequently forgiven. Recommendation ? We recommend that the Hospital implement review procedures for any future filings with HRSA that ensure consideration of all relevant rules and regulations. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the finding and has taken steps to ensure any future filings consider all relevant rules and regulations. Anticipated Date of Completion ? Completed June 21, 2023. Action Taken ? We have reviewed the recommendation and have taken steps to ensure any future filings consider all relevant rules and regulations. Person Responsible for Corrective Action Plan ? Calvin Carey, Chief Financial Officer
View Audit 18733
Finding 21520 (2022-005)
Material Weakness 2022
Iroquois County, Illinois
IL
Questioned Costs Subrecipient Monitoring Reporting § 200.303
2022-005 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 ? Reporting Recommendation: We recommend the County strengthen its review procedures over reports and ensure the review is documented. Explanation of disagreement with audit finding: There is no disagreement w...
2022-005 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 ? Reporting Recommendation: We recommend the County strengthen its review procedures over reports and ensure the review is documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The American Rescue Plan Act annual report is completed by the Finance Manager. The annual report will then be taken to the finance committee for review and approval for submission. The fiscal year 2023 annual report will be requested for return in order to correct and will be implemented immediately. Name of the contact persons responsible for corrective action: Jill Johnson, Finance Manager, and Department Heads and Elected Officials Planned completion date for corrective action plan: March 31, 2024
View Audit 26346 Questioned Costs: $1
Finding 21514 (2022-004)
Significant Deficiency 2022
Halifax County, North Carolina
NC
Reporting Cash Management
Contact Person Responsible for the Corrective Action Plan: Mary W. Duncan, Finance Director Corrective Action Plan: We have discussed the finding and are currently implementing controls to ensure the timesheets are appropriately reviewed to match with daysheets. Anticipated Completion Date: June 30,...
Contact Person Responsible for the Corrective Action Plan: Mary W. Duncan, Finance Director Corrective Action Plan: We have discussed the finding and are currently implementing controls to ensure the timesheets are appropriately reviewed to match with daysheets. Anticipated Completion Date: June 30, 2023 179
View Audit 27223
Finding 21499 (2022-002)
Material Weakness 2022
Mt. Hood Community College
OR
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
All first-tier subawards will be submitted to FFATA reporting requirements and will be reviewed by the Associate Vice President of Financial and Auxiliary Services, or designee. The corrective action plan will be implemented beginning with the FY23 ACFR preparation on June 30, 2023.
All first-tier subawards will be submitted to FFATA reporting requirements and will be reviewed by the Associate Vice President of Financial and Auxiliary Services, or designee. The corrective action plan will be implemented beginning with the FY23 ACFR preparation on June 30, 2023.
View Audit 24635
Finding 21487 (2022-002)
Significant Deficiency 2022
Rfe/rl, Inc.
DC
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Views of Responsible Officials: Management recognizes the imperative of having strict controls over accounting for salary and related expenses and acknowledges that significant improvements have to occur. By the end of FY 2023, Management intends to have identified the root causes of these anomalies...
Views of Responsible Officials: Management recognizes the imperative of having strict controls over accounting for salary and related expenses and acknowledges that significant improvements have to occur. By the end of FY 2023, Management intends to have identified the root causes of these anomalies, including bringing in outside experts to examine systems, workflows, personnel capabilities, policies and practices, and training protocols. Based on that analysis, Management expects to implement stronger controls and practices in FY 2024.
View Audit 19732
Finding 21484 (2022-001)
Significant Deficiency 2022
Eastern Shawnee Tribe of Oklahoma
OK
Reporting
Audit Finding Corrective Action Plan Persons Responsible Estimated Completion Date 2022-001 ? Reporting Internal reporting schedule for all awards has been updated. The schedule will be reviewed by both the CFO and the Grant Accounting Manager monthly to ensure accuracy and compliance. Karen Allen,...
Audit Finding Corrective Action Plan Persons Responsible Estimated Completion Date 2022-001 ? Reporting Internal reporting schedule for all awards has been updated. The schedule will be reviewed by both the CFO and the Grant Accounting Manager monthly to ensure accuracy and compliance. Karen Allen, CFO and April Backman, Grant Accounting Manager January 2023 and continuing
View Audit 19620
Finding 21449 (2022-002)
Significant Deficiency 2022
Kewaunee County, Wisconsin
WI
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management
Uniform Grant Guidance Implementation Kewaunee County agrees with the finding. An assessment of all grants, requirements, and related policy and procedures is in progress and will continue to: ? Evaluate existing policy and procedures for needed revisions ? Document revisions to policy and procedure...
Uniform Grant Guidance Implementation Kewaunee County agrees with the finding. An assessment of all grants, requirements, and related policy and procedures is in progress and will continue to: ? Evaluate existing policy and procedures for needed revisions ? Document revisions to policy and procedures as necessary ? Communicate any new policies to employees responsible for awards ? Identify awards covered by the Uniform Guidance ? Set and document a schedule for periodic review and revision Policy and procedures, as well as related documentation, are being revised as necessary to ensure compliance with the Uniform Guidance. Progress continues into 2021. The Finance Director will continue to coordinate and provide assistance and guidance to departments receiving grants subject to the Uniform Guidance.
View Audit 28673
Finding 21448 (2022-001)
Significant Deficiency 2022
Multicultural Learning Center
CA
School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.514
Views of responsible officials and Corrective Action Plan: The School will implement an additional internal control to review the reimbursement meal claim to underlying support prior to submission, with evidence of review.
Views of responsible officials and Corrective Action Plan: The School will implement an additional internal control to review the reimbursement meal claim to underlying support prior to submission, with evidence of review.
View Audit 26320
Finding 21441 (2022-001)
Significant Deficiency 2022
Solano Community College District
CA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303
U.S. Department of Education 2022-001: Student Financial Assistance Cluster ? NSLDS Enrollment Reporting ? Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the District review its report procedures to ensure that the enrollment and program information is accurat...
U.S. Department of Education 2022-001: Student Financial Assistance Cluster ? NSLDS Enrollment Reporting ? Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the District review its report procedures to ensure that the enrollment and program information is accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Repeat finding was unavoidable as we were unaware we were out of compliance until we were over half-way through the current year (21-22). Alysa Borelli, Dean of Enrollment Services contacted the National Student Clearinghouse (NSC) for guidance on what was causing our NSDLS errors and since has restructured when Solano is supposed to report to NSC. Solano has not been reporting in the correct part of the month for the NSDLS roster to pick up an accurate enrollment snapshot, which is the root cause of all of the findings under this header. Solano has received updated training for all staff who are responsible for submitting to NSC. Additionally, the staff member that used to submit who was not submitting at the correct time as removed from this task and replaced. Solano will be following the new protocols starting with Spring 2023 semester and does not expect this to be a repeat finding. It was known that 2nd year findings were unavoidable. Name(s) of the contact person(s) responsible for corrective action: Alysa Borelli, Dean of Enrollment and Student Services. Planned completion date for corrective action plan: All training and adjustments to our processes was completed in December 2022.
View Audit 62600
Finding 21439 (2022-002)
Significant Deficiency 2022
Town of East Hartford, Connecticut
CT
Reporting Significant Deficiency Internal Control / Segregation of Duties
2022-002 COVID-19 American Rescue Plan Act Local Fiscal Recovery ? Assistance Listing No. 21.027 Recommendation: We recommend that the Town implement a control to ensure an independent review of the financial reports is performed by an individual other than the preparer to verify accuracy and com...
2022-002 COVID-19 American Rescue Plan Act Local Fiscal Recovery ? Assistance Listing No. 21.027 Recommendation: We recommend that the Town implement a control to ensure an independent review of the financial reports is performed by an individual other than the preparer to verify accuracy and completeness prior to submission to the State of Connecticut Office of Policy and Management. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The audit discovered that inaccurate reporting to the U.S. Department of the Treasury occurred in the financial report for the period September 30, 2021, December 30, 2021 and the reporting periods thereafter. The Grants Manager has been notified of this breakdown in internal control and the inaccuracy of the reports to the U.S. Department of the Treasury due to the timing of running the Munis report of expenditures. Going forward, the Grants Manager will ensure the Munis actuals reflect all transactions for the period and will ensure that all payrolls, fringe benefits and account payable runs have occurred prior to drafting the financial report for review and signature by Finance. Finance will independently run the Munis report of actual expenditures to confirm and validate the draft report to the U.S. Department of the Treasury and will serve as the final approver and signatory prior to submission. Name of the contact persons responsible for corrective action: Melissa McCaw, Director of Finance, and Kim Cummings, Assistant Director of Finance. Planned completion date for corrective action plan: February 1, 2023
View Audit 23345
Finding 21437 (2022-001)
Material Weakness 2022
Kirby School District 140
IL
Reporting
Finding Number: 2022-001 Finding Synopsis: Condition: Per the Illinois State Board of Education (ISBE) guidelines for electronic expenditure reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. First and...
Finding Number: 2022-001 Finding Synopsis: Condition: Per the Illinois State Board of Education (ISBE) guidelines for electronic expenditure reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. First and third quarter expenditure reports for the U.S. Department of Education COVID-19 Elementary and Secondary School Relief grant were submitted late. Recommendation: Implement controls to ensure that these quarterly federal expenditure reports are filed on a timely basis. Action Steps: Due to turnover of staff at the School, these quarterly federal expenditure reports were not filed on a timely basis. New staff have been formally trained on the requirements and these reports will be filed on a timely basis. Contact Person(s): Mike Andershak, Director of Business Services, 708-532-6462 Anticipated Completion Date: Completed
View Audit 21215
Finding 21433 (2022-003)
Significant Deficiency 2022
Wildberry Manor Project of Community Housing, Inc.
IA
Reporting Internal Control / Segregation of Duties
Significant Deficiency: See Finding 2022-003 Recommendation: We recommend that management establish internal procedures to identify potential material misstatements and make adjustments if needed prior to providing the independent auditor with the trial balance for the period being audited. Actio...
Significant Deficiency: See Finding 2022-003 Recommendation: We recommend that management establish internal procedures to identify potential material misstatements and make adjustments if needed prior to providing the independent auditor with the trial balance for the period being audited. Action Taken: Prior to closing out the year-end books, the accounts will be looked at and any needed adjustments will be made.
View Audit 19705
Finding 21432 (2022-002)
Significant Deficiency 2022
Wildberry Manor Project of Community Housing, Inc.
IA
Reporting Internal Control / Segregation of Duties
Significant Deficiency: See Finding 2022-002 Recommendation: We realize that obtaining the expertise necessary to prepare the financial statements, including all necessary disclosures, in accordance with GAAP can be considered costly and ineffective. However, obtaining additional GAAP knowledge t...
Significant Deficiency: See Finding 2022-002 Recommendation: We realize that obtaining the expertise necessary to prepare the financial statements, including all necessary disclosures, in accordance with GAAP can be considered costly and ineffective. However, obtaining additional GAAP knowledge through reading relevant accounting literature and attending continuing education courses should help management improve in their ability to prepare internally and take responsibility for reliable GAAP financial statements. Action Taken: We agree with the auditor and will take under advisement.
View Audit 19705
Finding 21431 (2022-001)
Significant Deficiency 2022
Wildberry Manor Project of Community Housing, Inc.
IA
Internal Control / Segregation of Duties Reporting
Significant Deficiency: See Finding 2022-001 Recommendation: While we do recognize that the Corporation is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Corporation be aware that this condition does exist. Action Taken: Manage...
Significant Deficiency: See Finding 2022-001 Recommendation: While we do recognize that the Corporation is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Corporation be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will implement additional controls where possible.
View Audit 19705
Finding 21422 (2022-001)
Significant Deficiency 2022
Cook County School District 104
IL
Reporting
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
View Audit 19267
South Fulton Homes, Inc.
GA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
2022-002 Internal Controls Over Financial Reporting Recommendation We recommend documents are signed via mail or electronically if in person contact is not available. Action Taken We concur with the finding and will implement the recommendation immediately.
2022-002 Internal Controls Over Financial Reporting Recommendation We recommend documents are signed via mail or electronically if in person contact is not available. Action Taken We concur with the finding and will implement the recommendation immediately.
View Audit 18565
Finding 21394 (2022-001)
Significant Deficiency 2022
St. Mary's University of San Antonio, Texas
TX
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting (Student Financial Assistance Cluster) Contact Person: Christina F. Villanueva, Registrar, Office of the Registrar Current Status: Corrected Anticipated Completion Date: October 17, 2022 Condition: For two of 40 students ...
Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting (Student Financial Assistance Cluster) Contact Person: Christina F. Villanueva, Registrar, Office of the Registrar Current Status: Corrected Anticipated Completion Date: October 17, 2022 Condition: For two of 40 students selected for testing, campus and program-level data did not agree between the University?s records and the information submitted to NSLDS with regards to the date of the withdrawal. The withdrawal date reported to NSLDS is obtained from the date the student?s enrollment status is changed in the ERP system. The University did not have effective procedures in place to ensure the student?s enrollment status date agreed to the date the student withdrew from courses. Corrective action: To ensure discrepancies between the actual course withdrawal date and the student?s enrollment status date are identified, the University has created an automated process that currently runs every 30 minutes. This process identifies students who are not actively enrolled but have an eligible enrolled status. It also compares the course withdrawal date to the enrollment status change date. If a discrepancy is identified, a notification is sent to the Registrar?s Office and School of Law notifying them of the need for further review and correction.
View Audit 27778
Lafayette Prish School Board
LA
Reporting
2022-016 Recommendation: The School Board did not report expenditures in the amount of $1,403,046 for the ESSERF II Formula grant on its Schedule of Expenditures of Federal Awards for the year ending June 30, 2021. The School Board should implement policies and procedures to ensure that all expend...
2022-016 Recommendation: The School Board did not report expenditures in the amount of $1,403,046 for the ESSERF II Formula grant on its Schedule of Expenditures of Federal Awards for the year ending June 30, 2021. The School Board should implement policies and procedures to ensure that all expenditures under grant programs are accurately tracked and captured for proper presentation within the Schedule of Expenditures of Federal Awards. Corrective Action Plan: Accountants shall receive training to ensure all related expenditures are reported on the Schedule of Expenditures of Federal Awards (SEFA) in each respective year. Each Accountant will review their respective grant expenditures and ensure that all applicable expenditures are recorded properly for accuracy and completeness. A second reviewer will ascertain the accuracy of the recorded expenditures on the SEFA.
View Audit 26549
Finding 21383 (2022-010)
Material Weakness 2022
Lafayette Prish School Board
LA
Reporting
2022-010 Recommendation: The School Board did not report expenditures in the amount of $1,403,046 for the ESSERF II Formula grant on its Schedule of Expenditures of Federal Awards for the year ending June 30, 2021. The School Board should implement policies and procedures to ensure that all expend...
2022-010 Recommendation: The School Board did not report expenditures in the amount of $1,403,046 for the ESSERF II Formula grant on its Schedule of Expenditures of Federal Awards for the year ending June 30, 2021. The School Board should implement policies and procedures to ensure that all expenditures under grant programs are accurately tracked and captured for proper presentation within the Schedule of Expenditures of Federal Awards. Corrective Action Plan: Accountants shall receive training to ensure all related expenditures are reported on the Schedule of Expenditures of Federal Awards (SEFA) in each respective year. Each Accountant will review their respective grant expenditures and ensure that all applicable expenditures are recorded properly for accuracy and completeness. A second reviewer will ascertain the accuracy of the recorded expenditures on the SEFA.
View Audit 26549
Finding 21367 (2022-003)
Significant Deficiency 2022
Crawford Memorial Hospital
IL
Reporting Significant Deficiency Internal Control / Segregation of Duties
COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with latest HHS guidelines.. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to fi...
COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with latest HHS guidelines.. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Hospital will ensure that controls are put into place to present lost revenues in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Al White, CFO. Planned completion date for corrective action plan: February 1, 2023
View Audit 19464
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