Corrective Action Plans

Finding 25859 (2022-002)

Significant Deficiency 2022

DC

Reporting

Views of Responsible Officials: Ensure quarterly reports are submitted in a timely manner. This includes but is not limited to developing a cross functional internal process that enables a timely submission of the quarterly reports. Anticipated Completion Date: Immediately (2022 Q4 Quarterly Report...

Views of Responsible Officials: Ensure quarterly reports are submitted in a timely manner. This includes but is not limited to developing a cross functional internal process that enables a timely submission of the quarterly reports. Anticipated Completion Date: Immediately (2022 Q4 Quarterly Report was submitted in a timely manner.) Responsible Official: Rachel Smith, VP of Global Community Programs and Partnerships

View Audit 23004

Finding 25854 (2022-001)

Significant Deficiency 2022

Payne Theological Seminary

OH

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2022-001 Student Financial Aid Cluster - CFDA No. 84.268 Recommendation: We recommend the Seminary reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported...

2022-001 Student Financial Aid Cluster - CFDA No. 84.268 Recommendation: We recommend the Seminary reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported to NSLDS is aligning with the Seminary's last date of attendance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Seminary will implement a review of the listing of all potential unofficial withdrawals to ensure effective dates of withdrawal are determined correctly and will also revisit its policies and procedures around NSLDS reporting to ensure all student enrollment statuses are reported correctly and timely to NSLDS as required. Name(s) of the contact person(s) responsible for corrective action: Maryjo Lewis, Registrar Planned completion date for corrective action plan: June 30, 2023

View Audit 21856

Finding 25819 (2022-001)

Significant Deficiency 2022

Boys & Girls Clubs, Northwest Georgia, Inc.

GA

Internal Control / Segregation of Duties Cash Management Reporting

2022-01: Segregation of Duties Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to co...

2022-01: Segregation of Duties Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. However, the risk of not segregated certain duties are not worth the additional costs. Nonfinancial employees will be trained and provide some assistance. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 27526

Finding 25818 (2022-005)

Significant Deficiency 2022

Cherry County Hospital

NE

Questioned Costs Cash Management Reporting

Item 2022-005 Condition: During the process of identifying expenses and capital costs that were incurred to prevent, prepare for or respond to the coronavirus pandemic, management included capital items for which there was a lack of supporting documentation. Planned Corrective Action: Management...

Item 2022-005 Condition: During the process of identifying expenses and capital costs that were incurred to prevent, prepare for or respond to the coronavirus pandemic, management included capital items for which there was a lack of supporting documentation. Planned Corrective Action: Management agrees with the noted finding. However, the Hospital had also incurred sufficient unreimbursed expenses that if the noted questioned costs had not been reported, the Hospital would have satisfactorily incurred eligible expenses in excess of the PRF funds received, including interest earned on such funds. Management will continue to refine processes to more diligently review expenses to ensure that expenses are not being utilized for reimbursement from multiple sources. Contact Person: Amanda Davidson, Chief Financial Officer Anticipated Completion Date: Ongoing

View Audit 27397 Questioned Costs: $1

Finding 25817 (2022-004)

None 2022

Cherry County Hospital

NE

Questioned Costs Cash Management Reporting

Item 2022-004 Condition: During the process of identifying expenses that were incurred to prevent, prepare for or respond to the coronavirus pandemic, certain expenses that were reported in the PRF submission were not reduced by amounts reimbursed by other sources. Planned Corrective Action: Man...

Item 2022-004 Condition: During the process of identifying expenses that were incurred to prevent, prepare for or respond to the coronavirus pandemic, certain expenses that were reported in the PRF submission were not reduced by amounts reimbursed by other sources. Planned Corrective Action: Management agrees with the noted finding. However, the Hospital had also incurred sufficiency lost revenue that if the noted questioned costs had not been reported, the Hospital would have satisfactorily incurred eligible expenses in excess of the PRF funds received, including interest earned on such funds. Management will continue to refine processes to more diligently review expenses to ensure that expenses are not being utilized for reimbursement from multiple sources. Contact Person: Amanda Davidson, Chief Financial Officer Anticipated Completion Date: Ongoing

View Audit 27397 Questioned Costs: $1

Finding 25793 (2022-006)

Significant Deficiency 2022

New Visions Housing Corporation

CA

HUD Housing Programs Reporting Significant Deficiency

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a tim...

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a timely manner.

View Audit 22807

Finding 25792 (2022-005)

Significant Deficiency 2022

New Visions Housing Corporation

CA

HUD Housing Programs Eligibility Reporting

Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.

View Audit 22807

Finding 25791 (2022-004)

Material Weakness 2022

New Visions Housing Corporation

CA

Allowable Costs / Cost Principles Special Tests & Provisions Material Weakness

Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to annually evaluate the percentage of time staff dedicate to the organization to determine the correct allocation for payroll.

View Audit 22807

Finding 25790 (2022-003)

Material Weakness 2022

New Visions Housing Corporation

CA

Reporting Internal Control / Segregation of Duties Material Weakness

Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure financial reporting is complete, accurate, and timely.

View Audit 22807

Finding 25789 (2022-002)

Material Weakness 2022

New Visions Housing Corporation

CA

Allowable Costs / Cost Principles HUD Housing Programs Material Weakness

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is no...

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is not only properly entered, but properly classified as well.

View Audit 22807

Finding 25788 (2022-001)

Material Weakness 2022

New Visions Housing Corporation

CA

HUD Housing Programs Cash Management Material Weakness

Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Management is also in the process of opening a new account for this HUD entity. Moving forwar...

Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Management is also in the process of opening a new account for this HUD entity. Moving forward management will put in place controls to ensure that the calculation is done at the end of the fiscal year.

View Audit 22807

Finding 25786 (2022-002)

Material Weakness 2022

Dennis-Yarmouth Regional School District

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding No. 2022-002 Program: U.S. DEPARTMENT OF EDUCATION Passed through the Commonwealth of Massachusetts?Department of Elementary and Secondary Education Material Weakness 2022-002: Special Education Cluster ? SPED Grants to States, IDEA, Part B (Assistance Listing #84.027) Pass-through program ...

Finding No. 2022-002 Program: U.S. DEPARTMENT OF EDUCATION Passed through the Commonwealth of Massachusetts?Department of Elementary and Secondary Education Material Weakness 2022-002: Special Education Cluster ? SPED Grants to States, IDEA, Part B (Assistance Listing #84.027) Pass-through program number: 0240-577419-2022-0645; Fiscal year ending June 30, 2022 Auditor?s Recommendation: The District should review currently established policies and procedures for maintenance of time and effort certifications as established within adopted grants manual. Personnel should review established policies and procedures on a routine basis to ensure the District?s compliance with all aspects of the District?s established policies and procedures as well as individual requirements pursuant to OMB. Established policies and procedures should be reviewed on an annual basis to ensure continued compliance with ever changing federal compliance and other financial reporting requirements. Action Taken: As indicated by the auditor, the budgeting for the 240 SPED allocation grant in fiscal year 2023 has been changed to exclude personnel costs (salaries & wages) subject to the ?time & effort? certifications. Therefore, ?time & effort? requirements will no longer be associated with this program. District personnel will continue to review established grants policies and procedures manual with current federal awards administration.

View Audit 21843 Questioned Costs: $1

Finding 25780 (2022-001)

Material Weakness 2022

Beacon, Inc.

IN

Reporting Internal Control / Segregation of Duties

Several areas of Beacon, Inc.?s operations require significant accounting time, effort or expertise that Beacon, Inc. has not committed. The same or greater level of capability would be needed to prepare the financial statements. Summary Adequate efforts have not been devoted to Beacon, Inc.?s accou...

Several areas of Beacon, Inc.?s operations require significant accounting time, effort or expertise that Beacon, Inc. has not committed. The same or greater level of capability would be needed to prepare the financial statements. Summary Adequate efforts have not been devoted to Beacon, Inc.?s accounting processes because management believes that the cost of doing so outweighs the benefits and because these matters can be effectively determined in conjunction with the annual independent audit and other year-end analysis. A complete system of internal control includes the ability to properly recognize all accounting matters on a routine basis. It also includes the ability to prepare a materially complete and correct set of financial statements, including all required disclosure items typically found in the footnotes of the audited financial statements. Organization Response Management concurs with the reported finding. The current economics of the organization do not allow for us to correct this weakness. We believe our current accounting capacity is sufficient for routine day to day needs. We will continue to seek outside guidance through our annual independent audit to correct minor errors that sometimes occur or to perform other accounting needs. Individual responsible at Beacon, Inc.: Executive Director Target Date: May 1, 2023

View Audit 20014

Finding 25722 (2022-004)

Material Weakness 2022

Municipality of Guaynabo

PR

Reporting

As a result of changes in Municipality?s Federal Affairs Office management, supervision personnel were assigned to ensure that the report is filed on time. As part of this internal control, the deadline was scheduled with the personnel involved with the preparation of such report. In addition, the I...

As a result of changes in Municipality?s Federal Affairs Office management, supervision personnel were assigned to ensure that the report is filed on time. As part of this internal control, the deadline was scheduled with the personnel involved with the preparation of such report. In addition, the Internal Audit Office gives follow-up in compliance with this action. Implementation Date: Immediately. Responsible Individuals: Ms. Ada Bones, Federal Affairs Office Director

View Audit 21767

Finding 25721 (2022-003)

Material Weakness 2022

Municipality of Guaynabo

PR

HUD Housing Programs Reporting

2022-003 Reporting ? 14.871 ? Section 8 Housing Choice Vouchers Concur with the finding. As a result of changes in Municipality?s Federal Affairs Office management, supervision personnel were assigned to ensure that the reports are filed on time. As part of this internal control, the deadlines wer...

2022-003 Reporting ? 14.871 ? Section 8 Housing Choice Vouchers Concur with the finding. As a result of changes in Municipality?s Federal Affairs Office management, supervision personnel were assigned to ensure that the reports are filed on time. As part of this internal control, the deadlines were scheduled with the personnel involved with the preparation of such reports. Also, corrections were made to reports for some months as required by the HUD monitor, in order to reflect the correct numbers. In addition, the Internal Audit Office gives follow-up in and require evidence of the remittance in compliance with this action. Implementation Date: Immediately. Responsible Individuals: Ms. Ada Bones, Federal Affairs Office Director

View Audit 21767

Finding 25714 (2022-001)

None 2022

Town of Mansfield

MA

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Town of Mansfield, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers &...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Town of Mansfield, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF TREASURY COVID-19 Coronavirus State and Local Recovery Funds Federal Assistance Listing Number 21.027 2022-001 ? Reporting to the Federal Government Compliance Requirement: Reporting Type of Finding: Compliance and Internal Control over Compliance ? Other Matter Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the U.S. Treasury that includes the total grant expenditures incurred for the reporting period. Since the Town is a Non-Entitlement Unit that received less than $10 million in funding, the Town was required to submit a project and expenditure report by April 30, 2022, and annually thereafter. Condition: Due to ?technical issues? with the Treasury?s Portal, the electronic report submitted to the U.S. Treasury on April 30, 2022 duplicated the total expenditures incurred for the period. Questioned Costs: None Reported. Context: The Town filed the required project and expenditure report in a timely manner, however while submitting the report the Treasury?s Portal began experiencing technical problems and became unresponsive. Unsure whether its report was accepted by the Treasury?s portal, the Town logged off the portal and then logged back on. This time, the Treasury?s portal successfully accepted the Town?s reported expenditures, and the report was accurate. Several months later the Town learned that its first submission (i.e., the submission session that needed to be rebooted/restarted by the Town due to the portal?s technical issues) was actually logged, as was the second submission (i.e., the submission that was made after the reboot/restart several moments later). Upon this discovery, the Town immediately contacted the Treasury Department and was instructed to correct it on the subsequent report, which will be submitted on April 30, 2023. Effect: The expenditures reported on the Town?s project and expenditure report did not match the accounting records due to the duplication of amounts. Cause: The Treasury Portal?s technical issues caused a duplication of amounts when submitting the required electronic files. Recommendation: Management should correct the report in the next reporting submission as instructed by the U.S. Department of the Treasury. Views of Responsible Officials and Planned Corrective Actions: Management made a good faith effort to correctly report its expenditures to the Treasury Department and cannot accept responsibility for the duplication of amounts caused by the Treasury?s own admitted technical issues with its portal. Management will rectify the issue with the next submission in accordance with U.S. Department of Treasury?s recommended guidance. If the Oversight Agency has questions regarding this plan, please call Matthew Violette, Town Accountant at 508-851-6435. Sincerely yours, Matthew Violette Town Accountant Town of Mansfield, Massachusetts

View Audit 20264

Finding 25704 (2022-001)

Material Weakness 2022

Puget Sound Educational Service District No. 121

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Puget Sound Educational Service District No. 121 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Cod...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Puget Sound Educational Service District No. 121 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. 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 reporting requirements for the Head Start Cluster. Name, address, and telephone of District contact person: Irina Minasova 800 Oakesdale Avenue S.W. Renton, WA 98057 (425) 917-7773 Corrective action the auditee plans to take in response to the finding: The District agrees with the finding presented by SAO that some Head Start subawards reported on FFATA Subaward Reporting System (FSRS) did not comply with the reporting requirements of the FSRS system. All awards were reported in FSRS and total contract amounts (contracts plus amendments) are accurately reflected in FSRS. The District failed to print reports reflecting the subaward activity each month and did not record amendments properly. The District took into consideration SAO?s recommendations and developed a Corrective Action Plan which will be implemented immediately. Early Learning program management will ensure that employees are adequately trained and adhere to FFATA/FSRS reporting requirements: ? Amendments will be submitted to FSRS per FSRS instructions instead of added to the original contract amount ? Reports will be printed monthly for all subawards and forwarded to the Business Office for retention ? EL Grants Accounting and Compliance Manager will participate in additional training and train additional EL fiscal staff on the process for backup, redundant process, and secondary review EL program leadership will ensure that remedial steps are made effective immediately and FFATA reporting is corrected for the audit year 2022-2023. Anticipated date to complete the corrective action: The District is committed to implementing the Corrective Action Plan effective immediately. FFATA reporting should be in compliance by August 31, 2023.

View Audit 22507

Finding 25662 (2022-002)

Significant Deficiency 2022

Search for Common Ground

DC

Reporting § 200.302 § 200.327 § 200.328 § 200.502 § 200.510

We agree with the finding, This was due to the modification of assistance listing number for two awards. We will strengthen our controls for review of all grant documents before issuing the SEFA report.

View Audit 26280

Finding 25657 (2022-005)

Significant Deficiency 2022

Search for Common Ground

DC

Subrecipient Monitoring Reporting

We will make sure all FFATA reports are filed and these submissions are internally reviewed for completeness.

View Audit 26280

Finding 25653 (2022-007)

Material Weakness 2022

Valle Del Sol, Inc. and Subsidiary

AZ

Reporting Internal Control / Segregation of Duties

Finding Summary: Although the reports were reviewed in accordance with the internal controls, one of two reports tested did not agree to supporting documentation by approximately $6,600. Responsible Individuals: CFO and Director of Management Reporting Corrective Action Plan: An additional step by a...

Finding Summary: Although the reports were reviewed in accordance with the internal controls, one of two reports tested did not agree to supporting documentation by approximately $6,600. Responsible Individuals: CFO and Director of Management Reporting Corrective Action Plan: An additional step by a third individual will be implemented to ensure that reports agree with supporting documentation. Anticipated Completion Date: June 30, 2023 Finding 2022-008 Finding Summary: One out of 4 reports tested lacked supporting documentation for information reported in the Uniform Data System (UDS) report. Responsible Individuals: Director of Health Informatics Corrective Action Plan: Checklists and procedures will be created to ensure all supporting documentation for UDS reporting is saved and available. Anticipated Completion Date: December 2023

View Audit 24700

Finding 25650 (2022-003)

Material Weakness 2022

Valle Del Sol, Inc. and Subsidiary

AZ

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding Summary: 36 out of 60 expenditures tested lacked timely approval of employees? actual time spent on the program. 5 out of 60 expenditures tested lacked employee signatures for certification of actual time spent on the program. 6 out of 60 expenditures tested were based on estimated fringe be...

Finding Summary: 36 out of 60 expenditures tested lacked timely approval of employees? actual time spent on the program. 5 out of 60 expenditures tested lacked employee signatures for certification of actual time spent on the program. 6 out of 60 expenditures tested were based on estimated fringe benefits. When compared to actual fringe benefits incurred, the amounts allocated to the program exceeded actual costs incurred Responsible Individuals: Program Directors, Director of Management Reporting Corrective Action Plan: Procedures will be established to ensure employee time charged to federal grants is documented, signed by employees, and reviewed and signed by program directors before each drawdown. Only actual fringe benefits will be charged to federal grants. Anticipated Completion Date: June 30, 2023

View Audit 24700 Questioned Costs: $1

Finding 25644 (2022-002)

Material Weakness 2022

Valle Del Sol, Inc. and Subsidiary

AZ

Reporting Internal Control / Segregation of Duties

Finding Summary: 32 out of 60 expenditures tested lacked timely approval of employees? actual time spent on the program. 12 out of 60 expenditures tested lacked employee signatures for certification of actual time spent on the program. Responsible Individuals: Program Directors, Director of Manageme...

Finding Summary: 32 out of 60 expenditures tested lacked timely approval of employees? actual time spent on the program. 12 out of 60 expenditures tested lacked employee signatures for certification of actual time spent on the program. Responsible Individuals: Program Directors, Director of Management Reporting Corrective Action Plan: Procedures will be established to ensure employee time charged to federal grants is documented, signed by employees, and reviewed and signed by program directors before each drawdown. Anticipated Completion Date: June 30, 2023

View Audit 24700

Finding 25643 (2022-001)

Material Weakness 2022

Valle Del Sol, Inc. and Subsidiary

AZ

Reporting

Finding Summary: As auditors, we were requested to draft the consolidated financial statements from data provided by Valle del Sol, Inc. and Subsidiary. The data included material misstatements which, if not corrected through audit adjustments, would have resulted in consolidated financial statement...

Finding Summary: As auditors, we were requested to draft the consolidated financial statements from data provided by Valle del Sol, Inc. and Subsidiary. The data included material misstatements which, if not corrected through audit adjustments, would have resulted in consolidated financial statements that were materially misstated. Additionally, as part of audit procedures, we identified misstatements, including approximately $53,000 of expenditures related to the year ended June 30, 2021 for Assistance Listing No. 93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services, which, if not corrected, would have resulted in the consolidated schedule of expenditures of federal awards to be materially misstated. Responsible Individuals: CFO and Director of Management Reporting Corrective Action Plan: Responsible individuals will attend educational seminars to prepare SEFA going forward. SEFA and supporting documentation will be reviewed by the CFO. Anticipated Completion Date: August 2023

View Audit 24700

Finding 25641 (2022-001)

None 2022

Marion Military Institute

AL

Reporting

Personnel Responsible for Corrective Action Plan: Jada Harrison, Comptroller Anticipated Completion Date: 01/03/2023 Corrective Action Plan: The quarterly student reports have been posted to the Institute?s website. The institutional awarded funding amounts have also been updated on the reports ...

Personnel Responsible for Corrective Action Plan: Jada Harrison, Comptroller Anticipated Completion Date: 01/03/2023 Corrective Action Plan: The quarterly student reports have been posted to the Institute?s website. The institutional awarded funding amounts have also been updated on the reports posted on the Institution?s website.

View Audit 23784

Finding 25638 (2022-001)

Significant Deficiency 2022

Bristol Community College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding number: 2022-001 Federal agency: U.S. Department of Education (?ED?) Programs: Federal Pell Program and Federal Direct Student Loans Assistance Listing #?s: 84.063, 84.268 Award year: 2022 Corrective Action Plan The College agrees with the finding. The reason for the finding was due to a...

Finding number: 2022-001 Federal agency: U.S. Department of Education (?ED?) Programs: Federal Pell Program and Federal Direct Student Loans Assistance Listing #?s: 84.063, 84.268 Award year: 2022 Corrective Action Plan The College agrees with the finding. The reason for the finding was due to a change in the National Student Clearinghouse reporting policy and process. Students who completed all course requirements but did not apply for graduation were reported as withdrawn to the clearinghouse but were not reported as graduated the following semester when they officially applied to graduate. Moving forward all graduates at the end of a term, including those who were reported as withdrawn will be included in the graduate only file sent separately from the end of term file. Timeline for Implementation of Corrective Action Plan Implemented Fall 2022 Contact Person Jennifer Vincent, Registrar, Bristol Community College

View Audit 22957

Corrective Action Plans

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