Corrective Action Plans

Finding 26008 (2022-002)

Material Weakness 2022

San Luis Valley Development Resources Group

CO

Questioned Costs Material Weakness Reporting

Finding 2022-002: Community Development Block Grants/State?s Program Passed through Colorado Department of Local Affairs and Rio Grande County Compliance Requirement: Reporting Grant No.: Not applicable Type of Finding: Internal Control (...

Finding 2022-002: Community Development Block Grants/State?s Program Passed through Colorado Department of Local Affairs and Rio Grande County Compliance Requirement: Reporting Grant No.: Not applicable Type of Finding: Internal Control (material weakness) and compliance (material noncompliance) Recommendation: The Organization should strengthen its internal controls with adopted policies and procedures to ensure accurate financial reporting in compliance with the CDBG Guidebook. Grantee?s Response: Management is aware of the need to strengthen internal controls in relation to financial reporting to be in compliance with the CDBG Guidebook. Management is currently implementing a detailed review process of all CDBG financial reporting that are prepared by the Finance and Accounting Department, to ensure that all numbers are tied to supporting documentation. This is expected to be completed by March 31, 2024.

View Audit 17862

Finding 25961 (2022-002)

Significant Deficiency 2022

Community College District of Newton and McDonald Counties, Missouri

MO

Eligibility Questioned Costs Student Financial Aid

2022-002 Eligibility Recommendation: The College implement procedures in order to strictly comply with the requirements of 34 CFR 668.173 as it relates to the return of Title IV funds. Corrective Action Taken: The College's Financial Aid Office has implemented new procedures. When final high school ...

2022-002 Eligibility Recommendation: The College implement procedures in order to strictly comply with the requirements of 34 CFR 668.173 as it relates to the return of Title IV funds. Corrective Action Taken: The College's Financial Aid Office has implemented new procedures. When final high school transcripts come in during a semester, the Office will add a step to review the actual graduation date to make sure that the College is not paying a student for an ineligible semester. Anticipated Completion Date: Fall semester 2022.

View Audit 26035

Finding 25960 (2022-001)

Significant Deficiency 2022

Community College District of Newton and McDonald Counties, Missouri

MO

Questioned Costs Student Financial Aid Reporting

FINDING - MAJOR FEDERAL AWARD PROGRAM UNIT 2022-001 Special Test and Provisions - Return of Title IV Funds Recommendation: We recommend the College implement procedures to strictly comply with the requirements of 34 CFR 668.32 as it relates to student eligibility. Corrective Action Take: The College...

FINDING - MAJOR FEDERAL AWARD PROGRAM UNIT 2022-001 Special Test and Provisions - Return of Title IV Funds Recommendation: We recommend the College implement procedures to strictly comply with the requirements of 34 CFR 668.32 as it relates to student eligibility. Corrective Action Take: The College has well defined policies and procedures that outline attendance requirements and the process for administratively withdrawing students who have met the criterion for 14 consecutive calendar days of non-attendance. Instructors are required to adhere to the College policies. As referenced in 34 CFR 668.173(c)(2), "The Secretary does not consider an institution to be out of compliance with the reserve standard under 668.173(a)(3) if the institution is cited in any audit or review report because it did not return unearned funds in a timely manner for one or two students, or for less than 5% of the students in the sample referred to in paragraph (c)(1)(i) of this section". This audit indicates that only one student was found outside of the allowable timeframe in the sample. The College understands the necessity to reduce any issues with return of funds and will continue to work with instructors on a regular basis to adhere to the policies and procedures established to stay in compliance with these regulations. Anticipated Completion Date: Fall semester 2022 and ongoing.

View Audit 26035

Finding 25953 (2022-001)

Significant Deficiency 2022

Western Sierra Medical Clinic, Inc.

CA

Reporting

Description of Finding: The Center failed to submit the annual Federal Financial Reports (FFR) within the timeframe specified in the award terms and conditions. Corrective Action: The Center has modified its procedures for the preparation of the annual FFR to be completed at least 60 days prior t...

Description of Finding: The Center failed to submit the annual Federal Financial Reports (FFR) within the timeframe specified in the award terms and conditions. Corrective Action: The Center has modified its procedures for the preparation of the annual FFR to be completed at least 60 days prior to the FFR due date to allow proper time for review and submission. Name of Responsible Person: Taneia Gatchell, Controller Projected Completion Date: Completed at time of report.

View Audit 24281

Finding 25949 (2022-002)

None 2022

Carroll County Commissioners

MD

Reporting Internal Control / Segregation of Duties

a. Comments on the Finding and Each Recommendation Management agrees with the finding and concurs with the recommendation. b. Action(s) Taken or Planned on ...

a. Comments on the Finding and Each Recommendation Management agrees with the finding and concurs with the recommendation. b. Action(s) Taken or Planned on the Finding The Accounting office will take the lead in documenting the requirements of recognizing grant revenue related to fee-for-service grants to ensure the revenue is properly recorded. Revenue recognition is a generally accepted accounting principle (GAAP) that requires revenue to be recognized in the period when realized and earned. Accounting will work with the Grant Management Office, Budget Office, as well as various Grant Administrators to review and update our formal documentation: Carroll County Guide to Grants. Once updated in FY23 - quarter three (3), we will train staff with the fiscal responsibilities of managing and recording revenue and expenses to these grants. This topic will also be added to our FY23 current quarterly / monthly grant meetings with various departments. In addition, Accounting will review the internal controls for booking these entries into our Financial Management System (FMS) so that we have designated employees with the expertise to complete a formal review of revenue earned and unearned to ensure the financial data is properly recorded in the books and records of the County to prevent misstatements from occurring in FY23 and future fiscal years.

View Audit 23636

Finding 25948 (2022-001)

None 2022

Carroll County Commissioners

MD

Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties

a. Comments on the Finding and Each Recommendation Management agrees with the finding and concurs with the recommendation. b. Action(s...

a. Comments on the Finding and Each Recommendation Management agrees with the finding and concurs with the recommendation. b. Action(s) Taken or Planned on the Finding The Accounting office plans on utilizing DebtBook which was purchased earlier in the fiscal year to assist with this corrective action plan for GASB 87 implementation and compliance. This will include formation of a Lease committee which would meet quarterly (at a minimum) beginning with FY23 - quarter three (3). The Lease committee will have representatives from various departments tasked with ongoing lease collection and compliance for all leases where the County is the Lessor or the Lessee. Our goal will be to continue to understand our obligations, obtain lease data, better organize our leases, and test for compliance so that Accounting can improve the creation of proper Schedules, Journal Entries, and Year-End Audit Notes for our Annual Comprehensive Financial Report (ACFR). In addition, Accounting will review the internal controls for booking these entries into our Financial Management System (FMS) so that we have separation of duties between those preparing the adjustments and those reviewing the adjustments to ensure the financial data is properly recorded in the books and records of the County to prevent misstatements from occurring in FY23 and future fiscal years.

View Audit 23636

Finding 25947 (2022-004)

Significant Deficiency 2022

The Light House, Inc.

MD

Matching / Level of Effort / Earmarking Questioned Costs Reporting § 200.306

Finding 2022-004: Matching Every Program Director is trained on how The Light House invoices grants to enhance knowledge and decrease mistakes. The Light House finance department has taken over the billing process for all grants for The Light House and Light House Bistro. The streamlined approach p...

Finding 2022-004: Matching Every Program Director is trained on how The Light House invoices grants to enhance knowledge and decrease mistakes. The Light House finance department has taken over the billing process for all grants for The Light House and Light House Bistro. The streamlined approach provides strict oversight and quality control over what and who is billed to every grant. The Light House finance office is carefully watching the SNAP E&T federal Grant to make sure that the required 50% match is being covered by non-federal funds and not charged back to any federal funds no matter the funding source. Responsible Party: Terry W. Brukiewa, Completion date: 8/1/2022

View Audit 23393

Finding 25946 (2022-003)

Material Weakness 2022

The Light House, Inc.

MD

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

Finding 2022-003: Time and Effort Reports The Light House finance office is working with Paylocity account representatives to identify how to track the Time and Effort results in our payroll system. Until that is accomplished, The Light House Finance team is tracking the time and effort through a ...

Finding 2022-003: Time and Effort Reports The Light House finance office is working with Paylocity account representatives to identify how to track the Time and Effort results in our payroll system. Until that is accomplished, The Light House Finance team is tracking the time and effort through a Microsoft Access database and creating Time and Effort reports on a Quarterly basis. All Time and Effort reports will be signed by the employee, the Director of Finance and the Executive Director. Responsible Party: Terry W. Brukiewa, Expected completion date: 6/30/2023

View Audit 23393

Finding 25945 (2022-002)

Material Weakness 2022

The Light House, Inc.

MD

Reporting Questioned Costs Matching / Level of Effort / Earmarking

Finding 2022-002: Inaccurate schedule of expenditures of federal awards The original schedule did not include the expenditures for the Light House Bistro. The Light House finance department bills all grants on a monthly basis and keeps an ongoing log of the grant expenditures for both the Light Ho...

Finding 2022-002: Inaccurate schedule of expenditures of federal awards The original schedule did not include the expenditures for the Light House Bistro. The Light House finance department bills all grants on a monthly basis and keeps an ongoing log of the grant expenditures for both the Light House Bistro and the Light House. Any adjustment made for unallowable expenditures are corrected and invoices modified to reflect the correct amount expended on all grants. The Light House finance office notifies the Light House Bistro of any changes that impact their financials in a timely manner. Responsible Party: Terry W. Brukiewa, Expected completion date: 06/30/2023

View Audit 23393

Finding 25929 (2022-001)

None 2022

Walnut Grove Non Profit Housing

WA

Questioned Costs Eligibility HUD Housing Programs

Name of Auditee: Walnut Grove Non-Profit Housing FHA Auditee Identification Number: 126-EE045 Period Covered by the Audit: Year ended December 31, 2022 CAP provided by: Name: Andrea Bean Position: Director of Property Management Telephone Number: 360-694-2501 Finding 2022-001: 1. Statement...

Name of Auditee: Walnut Grove Non-Profit Housing FHA Auditee Identification Number: 126-EE045 Period Covered by the Audit: Year ended December 31, 2022 CAP provided by: Name: Andrea Bean Position: Director of Property Management Telephone Number: 360-694-2501 Finding 2022-001: 1. Statement of Condition: One of the tenant files selected for review did not perform the annual recertification for 2022. 2. Cause: No annual recertification was done for one tenant file in 2022 due to staff turnover. 3. Actions Taken on the Finding: Site staff are currently working with the resident to complete missing AR and will make any necessary adjustments to the resident ledger. Management?s corrective action plan includes processing monthly outstanding AR reporting from our Management software by our Compliance Specialist. These monthly reports will be provided to our Housing Portfolio Managers and reviewed with site staff to ensure that AR?s are completed timely and provide additional monitoring to prevent AR?s being missed in the future.

View Audit 23174 Questioned Costs: $1

Finding 25869 (2022-001)

Material Weakness 2022

McLeod Health

SC

Reporting Questioned Costs Cash Management

June 21, 2023 Corrective Action Plan Finding Number: 2022-001 Condition: The Organization charged costs to the grant which were associated with individuals who were subsequently discovered to have insurance. In addition, the Organization did not timely refund private pay patients for payments that w...

June 21, 2023 Corrective Action Plan Finding Number: 2022-001 Condition: The Organization charged costs to the grant which were associated with individuals who were subsequently discovered to have insurance. In addition, the Organization did not timely refund private pay patients for payments that were paid by HRSA funding. Planned Corrective Action: Management has allocated for staff to review and process credit balances. Additionally, Management has contracted with an outside vendor to expedite these reviews and processing of credit balances in a timely manner. Contact person responsible for corrective action: Dudley Harrington, VP of Patient Financial Services Anticipated Completion Date: 7/31/2023

View Audit 25012

Finding 25859 (2022-002)

Significant Deficiency 2022

Global Giving Foundation, Inc.

DC

Questioned Costs 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

Cash Management Questioned Costs 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

Questioned Costs HUD Housing Programs Reporting

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 Questioned Costs Eligibility

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 Questioned Costs

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

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

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 Questioned Costs Cash Management

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

Allowable Costs / Cost Principles Questioned Costs 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

Corrective Action Plans

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