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Corrective Action Plans

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Finding 39531 (2022-002)
Significant Deficiency 2022
Sanford
SD
Allowable Costs / Cost Principles Questioned Costs Reporting § 200.303
Finding 2022-002 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS) Health Resources and Services Administration (HRSA) Assistance Listing: 93.498; COVID-19 Provider Relief Fund ...
Finding 2022-002 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS) Health Resources and Services Administration (HRSA) Assistance Listing: 93.498; COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) Award Year: 2022 Planned corrective actions: Sanford?s preventative and detective controls and operating procedures provide reasonable assurance over the effectiveness of the controls necessary to prevent the risk of federal funds being used for unallowable contract labor costs. Sanford believes that the risk of any material contract labor costs being incorrectly charged to a federal grant is effectively mitigated through existing preventative and detective internal controls. Sanford will re-educate the senior care facility?s administrators and enhance its procedural documentation regarding retention of evidence related to the approval of contract labor timecards and payment of contract labor invoices for this facility to be consistent with the over 200 other facilities across the system. Responsible official: Dustin Scholz, Executive Director of Operations Anticipated completion date: August 31, 2023
View Audit 34025
Finding 39499 (2022-001)
Significant Deficiency 2022
Grundy County Supportive Housing Corp, Friendship Place Apartments
MO
HUD Housing Programs Reporting Significant Deficiency
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 Name of Audit: Grundy County Supportive Housing Corporation HUD Project Number: 084-HD052 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending September 30, 2022 ...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 Name of Audit: Grundy County Supportive Housing Corporation HUD Project Number: 084-HD052 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending September 30, 2022 Corrective Action Plan Prepared by: Name: Peggy Scott Position: Manager Telephone Number: (660) 339-7235 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities - Section 811 Assistance Listing Number: 14.181 Finding 2022-001 Comments on Findings and Each Recommendation Grundy County Supportive Housing Corporation agrees with the auditors' recommendation. Action(s) Taken or Planned on the Finding HUD is currently processing HUD Form 9839-A for the Owner.
View Audit 34013
Finding 39494 (2022-005)
Significant Deficiency 2022
Population Services International
DC
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management
2022-005 Allegations of Fraud Contact: Marusya Lazo Title: Vice President Finance Phone Number: 202 235 1880 Estimated Completion Date ? ongoing Corrective Action PSI continuou...
2022-005 Allegations of Fraud Contact: Marusya Lazo Title: Vice President Finance Phone Number: 202 235 1880 Estimated Completion Date ? ongoing Corrective Action PSI continuously manages fraud risk through combination of preventative, detective and monitoring controls, and reinforces PSI?s expectations regarding ethical behavior through training and communications. PSI will continue to proactively report and investigate allegations of fraud and to raise awareness of the actions to be taken when there is s suspicion of fraud. PSI Global Internal Audit and Investigations team will continue to share lessons learned from the work performed and. Given the challenging operating environments in which PSI implements its programs, there is an ongoing risk of fraud, which PSI will continue to monitor, investigate, and mitigate.
View Audit 46560
County of Kent, Michigan
MI
Questioned Costs Subrecipient Monitoring Reporting
2022-002 ? Special Reporting for Federal Funding Accountability and Transparency Act Auditor Description of Condition and Effect: Per inquiry of County management, they were not aware of the subaward submission requirements and no one from an outside agency has contacted them to alert them to this ...
2022-002 ? Special Reporting for Federal Funding Accountability and Transparency Act Auditor Description of Condition and Effect: Per inquiry of County management, they were not aware of the subaward submission requirements and no one from an outside agency has contacted them to alert them to this delinquent reporting. Because of this condition the County did not fully comply with all aspects of the above mentioned programs. Auditor Recommendation: The County should update its policies and procedures to assure that all changes in federal award compliance over reporting are captured and applied. Management Assessment. We concur with the audit assessment regarding this matter. Planned Corrective Action. Management has reviewed its existing procedures and has already made revisions, as appropriate, to ensure complicate with Federal Funding Accountability and Transparency Act reporting requirements. Responsible Party. Community Action Department staff Date of Planned Corrective Action. September 2023
View Audit 43998
Booth Manor, Inc. D/b/a the Salvation Army - Durham Booth Manor
NE
Questioned Costs HUD Housing Programs Reporting
Corrective Action Plan Booth Manor, Inc. d/b/a The Salvation Army - Durham Booth Manor For the Year Ended September 30, 2022 Booth Manor, Inc. d/b/a The Salvation Army ? Durham Booth Manor respectfully submits the following Corrective Action Plan for the year ended September 30, 2022. Name and ad...
Corrective Action Plan Booth Manor, Inc. d/b/a The Salvation Army - Durham Booth Manor For the Year Ended September 30, 2022 Booth Manor, Inc. d/b/a The Salvation Army ? Durham Booth Manor respectfully submits the following Corrective Action Plan for the year ended September 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 has worked to make the necessary repairs recommended. The Project received another REAC physical inspection with a passing score. Contact Person(s) Responsible ? Jim Coonce, Divisional Finance Manager Anticipated Completion Date ? November 11, 2022 Auditee Disagreements ? N/A This corrective action plan was prepared by The Salvation Army, the management company, on behalf of Booth Manor, Inc. d/b/a The Salvation Army ? Durham Booth Manor ____________________________________ _____________________ Name, Title Date The Salvation Army ? Western Division Headquarters 10755 Burt Street Omaha, NE 68114 402-898-5950
View Audit 37447
Finding 39384 (2022-003)
Material Weakness 2022
Clayton County Board of Commissioners
GA
Matching / Level of Effort / Earmarking Reporting
2022-003. Emergency Rental Assistance Program (21.023)-Reporting Name of the Contact Person Responsible for the Corrective Action Plan: Linda Boswell Corrective Action Plan: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of su...
2022-003. Emergency Rental Assistance Program (21.023)-Reporting Name of the Contact Person Responsible for the Corrective Action Plan: Linda Boswell Corrective Action Plan: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of submissions is retained for each report filing. Anticipated Completion Date: September 30, 2023
View Audit 43977
Finding 39383 (2022-003)
Material Weakness 2022
City of Mauston, Wisconsin
WI
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding 2022-003 Condition: Internal controls over federal grants should be in place to provide reasonable assurance that misstatements in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have gran...
Finding 2022-003 Condition: Internal controls over federal grants should be in place to provide reasonable assurance that misstatements in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures. Cause: The City does not have documented policies and procedures in place over grants and grant expenditures. Effect: Without documented policies and procedures, the internal control over federal grants is low, and the risk of misstatement in the schedules of expenditures of federal and state awards is high. Auditor?s Recommendation: We recommend that the City work on written policies and procedures over grants and grant expenditures. Management Response: The City will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance. Contact Person: Randy Reeg Anticipated Completion: Ongoing
View Audit 43974
Finding 39355 (2022-002)
Significant Deficiency 2022
National Center on Institutions and Alternatives, Inc.
MD
Allowable Costs / Cost Principles Reporting
Management has put into place a policy identified as Time & Effort Tracking and Reporting for Vocational Training Center Program, which has been implemented. This policy has employees interfacing with the database for the program that allows them to select the funding source, date, time, and activi...
Management has put into place a policy identified as Time & Effort Tracking and Reporting for Vocational Training Center Program, which has been implemented. This policy has employees interfacing with the database for the program that allows them to select the funding source, date, time, and activity (e.g., workforce development, etc.). This daily information will be entered by the staff performing the service daily in the system. At the end of each two-week period, the staff person will then ?auto sign? for their time in the system. The Director (or designee) will then review for completeness, accuracy and approval that this time was spent as documented.
View Audit 37386
Finding 39353 (2022-003)
Significant Deficiency 2022
National Center on Institutions and Alternatives, Inc.
MD
Allowable Costs / Cost Principles Reporting
Management has put into effect the review of the independent contractors time and the allocation to the program as it relates to the participants assigned to a funding source.
Management has put into effect the review of the independent contractors time and the allocation to the program as it relates to the participants assigned to a funding source.
View Audit 37386
Finding 39296 (2022-004)
Significant Deficiency 2022
Florence School District
WI
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management
Federal Grants Management/Financial Management System Recommendation: The District will assess its financial management systems and related internal controls. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding...
Federal Grants Management/Financial Management System Recommendation: The District will assess its financial management systems and related internal controls. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: District personnel will assess existing policies and procedures and determine where new policies should be created or amended and communicate these policies to Administration and employees. Names of the contract person(s) responsible for corrective action: Karl Morrin, District Administrator; Jen Steber, Finance Manager Planned completion date for corrective action plan: June 30, 2023
View Audit 37583
Finding 39294 (2022-002)
Significant Deficiency 2022
Florence School District
WI
Reporting Significant Deficiency
Financial Reporting for Federal and State Awards Recommendation: We recommend District personnel continue reviewing the District?s schedule of expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: D...
Financial Reporting for Federal and State Awards Recommendation: We recommend District personnel continue reviewing the District?s schedule of expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: District personnel will continue to maintain and thoroughly review financial records to support amounts reported in the schedules of federal and state awards. Name(s) of the contact person(s) responsible for corrective action: Jen Steber, District Finance Manager. Planned completion date for corrective action plan: June 30, 2023.
View Audit 37583
Finding 39293 (2022-002)
Significant Deficiency 2022
Realife Cooperative of Hibbing South
MN
Questioned Costs Reporting Internal Control / Segregation of Duties
Housing and Urban Development Realife Cooperative of Hibbing South respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the O...
Housing and Urban Development Realife Cooperative of Hibbing South respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the October 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance or responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
View Audit 38030
Finding 39274 (2022-002)
Material Weakness 2022
Momence Community Schools Unit District No. 1
IL
Questioned Costs Cash Management Reporting § 200.328
The district will implement a system of internal controls over grant expenditure reporting and allocate adequate resources to ensure that all eligible grant expenditures are appropriately submitted for reimbursement in a timely manner. Anticipated Completion Date: As n...
The district will implement a system of internal controls over grant expenditure reporting and allocate adequate resources to ensure that all eligible grant expenditures are appropriately submitted for reimbursement in a timely manner. Anticipated Completion Date: As necessary Contact: Shannon Anderson, Superintendent, Momence CUSD1
View Audit 38063
Finding 39233 (2022-002)
Material Weakness 2022
Shenandoah Valley School District
PA
Internal Control / Segregation of Duties Questioned Costs Reporting
Finding 2022-002: Reporting Contact Person: Anthony Demalis, Business Manager Recommendation: The District should develop procedures to ensure accurate information is reported to allow for adequate tracking of the financial results of each award and reports should be reviewed by an appropriate ind...
Finding 2022-002: Reporting Contact Person: Anthony Demalis, Business Manager Recommendation: The District should develop procedures to ensure accurate information is reported to allow for adequate tracking of the financial results of each award and reports should be reviewed by an appropriate individual prior to submission to ensure the data entered into the reports is consistent with the District?s records. Action: The District will review internal control procedures to ensure an adequate review of reports is performed verifying all information is accurate and in agreement with the District?s records prior to submission. Date for Completion: June 30, 2023
View Audit 44819
Finding 39230 (2022-002)
Significant Deficiency 2022
Seattle University
WA
Reporting Questioned Costs Student Financial Aid
Finding 2022-002: Reporting Corrective Action The University has reviewed its reporting process. The responsible department has strengthened its process and controls to include an audit process to ensure the timeliness of reporting disbursement to meet the requirement of 15 days. Anticipated Date...
Finding 2022-002: Reporting Corrective Action The University has reviewed its reporting process. The responsible department has strengthened its process and controls to include an audit process to ensure the timeliness of reporting disbursement to meet the requirement of 15 days. Anticipated Date of Completion: June 2023
View Audit 44818
Finding 39228 (2022-002)
Significant Deficiency 2022
Durango School District 9-R
CO
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding 2022-002: Title I, Part A, CFDA 84.010 U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4010 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncomplianc...
Finding 2022-002: Title I, Part A, CFDA 84.010 U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4010 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncompliance) Recommendation: The District should strengthen its internal controls with adopted policies and procedures to ensure compliance with federal program requirements. Action Taken: The Finance Office has implemented a department-wide timeline containing all reporting requirements and deadlines for federal programs. Staff will reference this electronic document weekly to ensure all deadlines are being met and reports are prepared in a timely manner. All federal program and grant reports will be completed in advance with a two-step review process to ensure accuracy. This process will be tracked and maintained as part of the implementation of the electronic reporting document. If the U.S. Department of Education or U.S. Department of Agriculture have questions regarding this plan, please contact the responsible party listed below. Sincerely yours, Karen Cheser Superintendent Durango School District 9-R Kira Horenn Director of Finance Durango School District 9-R
View Audit 44811
Finding 39215 (2022-002)
Significant Deficiency 2022
Marion County
SC
Reporting Internal Control / Segregation of Duties
Council and Administration will continue to use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where cost beneficial to do so.
Council and Administration will continue to use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where cost beneficial to do so.
View Audit 37963
Finding 39213 (2022-002)
Material Weakness 2022
City of Maitland
FL
Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303
Name of Contact Person: Jerry Gray, Finance Director Corrective Action: The City will implement a process to ensure all grant reports are reviewed by a second reviewer prior to submission. Proposed Completion Date: Immediately.
Name of Contact Person: Jerry Gray, Finance Director Corrective Action: The City will implement a process to ensure all grant reports are reviewed by a second reviewer prior to submission. Proposed Completion Date: Immediately.
View Audit 37097
Finding 39142 (2022-007)
Material Weakness 2022
Oakland County, Michigan
MI
Subrecipient Monitoring Reporting
Finding Number: 2022-007 Condition: The County did not file the required FFATA reports for CDBG subrecipients. Planned Corrective Action: Priority is being placed on filing the FFATA reports. Contact person responsible for corrective action: Laura Randall Anticipated Completion Date: 12/31/2023
Finding Number: 2022-007 Condition: The County did not file the required FFATA reports for CDBG subrecipients. Planned Corrective Action: Priority is being placed on filing the FFATA reports. Contact person responsible for corrective action: Laura Randall Anticipated Completion Date: 12/31/2023
View Audit 37913
Finding 39138 (2022-004)
Material Weakness 2022
Oakland County, Michigan
MI
Reporting Questioned Costs Student Financial Aid § 200.502 § 200.510
Finding Number: 2022-004 Condition: The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Planned Corrective Action: A new report in Workday is being created to ensure all expenditures for federal awards are included. Contact person respon...
Finding Number: 2022-004 Condition: The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Planned Corrective Action: A new report in Workday is being created to ensure all expenditures for federal awards are included. Contact person responsible for corrective action: Laura Randall Anticipated Completion Date: 10/31/2023
View Audit 37913
Finding 39137 (2022-001)
Significant Deficiency 2022
Management Sciences for Health, Inc.
MA
Subrecipient Monitoring Procurement, Suspension & Debarment Reporting
Finding Number: 2022-001 Late subrecipient monitoring submission Federal Program(s) HS4TB-Global (ALN 98.U10) Management Corrective Action Plan The Senior Director of Finance has taken on an active oversight role for the Contracts and Award Management team, prioritizing the review of tracking of pro...
Finding Number: 2022-001 Late subrecipient monitoring submission Federal Program(s) HS4TB-Global (ALN 98.U10) Management Corrective Action Plan The Senior Director of Finance has taken on an active oversight role for the Contracts and Award Management team, prioritizing the review of tracking of project reporting requirements. He will review the current system for tracking the FFATA report requirements by including automatic population of the system from MSH?s Contract/Subaward management system. MSH will continue to use a designated mailbox and designated contract/award specialist for primary point of responsibility of monthly FSRS reporting. In addition to the current step of having the Specialist?s supervisor review the uploading of FSRS reports, a list of all subawards issued will be circulated to all MSH contract/award officers for monthly review and sign off prior to the close of the FSRS reporting period. MSH agrees with this finding. Individuals Responsible for Corrective Action Plan Gordon Kihuguru Chief Financial Officer (703) 667-3959 Completion date: 12/31/2022
View Audit 37083
Finding 39135 (2022-003)
Significant Deficiency 2022
Connecticut Fair Housing Center, Inc.
CT
Subrecipient Monitoring HUD Housing Programs Reporting
FINDING 2022-003 Condition: The Organization did not report sub-awards on the Federal Sub-award Reporting System (FSRS)Website www.FSRS.gov. The reporting was not done for any of the four sub-awards associated with the major program tested. Amounts passed through to these subrecipients include $42...
FINDING 2022-003 Condition: The Organization did not report sub-awards on the Federal Sub-award Reporting System (FSRS)Website www.FSRS.gov. The reporting was not done for any of the four sub-awards associated with the major program tested. Amounts passed through to these subrecipients include $428,651 of subrecipient expenditures during 2022. Total new sub-awards made during 2022 were $1,749,827 and total cash paid to sub-award recipients was $43,496 during 2022. Recommendation: The Organization should reevaluate its procedures and controls regarding federal subaward reporting to ensure proper compliance and should also complete the necessary reporting. Planned Corrective Actions: The Organization agrees with the finding and plans to carry out the recommendation noted above by October 31, 2023.
View Audit 37910
Finding 39133 (2022-002)
Significant Deficiency 2022
Connecticut Fair Housing Center, Inc.
CT
Reporting § 200.328
FINDING 2022-002 Condition: The Organization filed some of its SF-425 Federal Financial Reports with inaccurate expenditure amounts. The amounts did not agree with the Organization?s grant expense tracking system. The auditor discovered the inaccurate reports when testing the grant revenue for sig...
FINDING 2022-002 Condition: The Organization filed some of its SF-425 Federal Financial Reports with inaccurate expenditure amounts. The amounts did not agree with the Organization?s grant expense tracking system. The auditor discovered the inaccurate reports when testing the grant revenue for significant federal awards as part of the financial audit. The inaccurate reports were associated with at least two of eight federal awards spent during 2022 but were not associated with the major program that was tested. The inaccurate reports typically showed expenditures in an amount equal to the total award pro-rated equally on a quarterly basis over the award period, instead of actual expenditures. In some cases, this resulted in the SF-425reporting more expenditures than actually incurred. Some of the dates were also inaccurate or did not get updated properly. Recommendation: The Organization should reevaluate its procedures and controls regarding federal financial reporting, particularly the accuracy of the reporting, to ensure proper compliance. Planned Corrective Actions: The Organization agrees with the finding and plans to carry out the recommendation noted above by October 31, 2023.
View Audit 37910
Village of Lansing
IL
Reporting Questioned Costs § 200.512
Finding: Late Issuance of the 2022 Single Audit Reporting Package. The Village's fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. The Single Audit package for the Village's fiscal year ended April 30, 2022 should have been ...
Finding: Late Issuance of the 2022 Single Audit Reporting Package. The Village's fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. The Single Audit package for the Village's fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Corrective Action Taken or Planned - The Village will schedule and complete future external audits in a manner that will allow timely reporting of the Single Audit. Anticipated completion date - June 2023.Responsible person - Brian Hanigan, Finance Director and Treasurer
View Audit 36905
Finding 39076 (2022-004)
Significant Deficiency 2022
North Newton School Corporation
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303
FINDING 2022-004 Contact Person Responsible for Corrective Action: Karen Zackfia, Director of Business and Finance Contact Phone Number: Karen Zackfia, 219-285-2228 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Procurement and Suspension and Deba...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Karen Zackfia, Director of Business and Finance Contact Phone Number: Karen Zackfia, 219-285-2228 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Procurement and Suspension and Debarment compliance requirements were not met because a system of internal controls had not been established by Cooperative School Services. The North Newton School Corporation is a participating member school corporation of Cooperative School Services, a special education cooperative. Cooperative School Services has developed internal controls to ensure the Procurement and Suspension and Debarment compliance requirements are met. North Newton School Corporation will implement internal controls to ensure that Cooperative School Services is complying with Procurement and Suspension and Debarment compliance requirements. Anticipated Completion Date: The corrective action plan will be implemented on March 16, 2023.
View Audit 46473
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