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Corrective Action Plans

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Finding 12496 (2022-006)
Significant Deficiency 2022
Child Development Services
ME
Allowable Costs / Cost Principles Reporting Significant Deficiency
CDS recognizes there are significant challenges with respect to documentation and verification related to CINC. In response to this finding in FY21, CDS moved to improve implementation by reviewing current policies and procedures and providing CINC data input training for staff. CDS also budgeted fo...
CDS recognizes there are significant challenges with respect to documentation and verification related to CINC. In response to this finding in FY21, CDS moved to improve implementation by reviewing current policies and procedures and providing CINC data input training for staff. CDS also budgeted for 1 quality assurance (QA) FTE to centralize the consent to bill workflow and provide payor source validation to improve the accuracy of the data in CINC. Due to a challenging work force environment, CDS was not able to fill that position with a qualified candidate until May of 2022. The addition of this position has served to strengthen this control process. Furthermore, CDS will implement a new procedure in FY23 that centralizes responsibility, provides a document checklist, and clearly defines timeline expectations at the site level. This will be supported by an updated consent form, fiscal training, and TA support from the QA and CINC support.
View Audit 17026
Finding 12495 (2022-005)
Significant Deficiency 2022
Child Development Services
ME
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
CDS has recognized the challenges present in the timelines and authorization of Children?s Service plans. In response to this finding in FY21, CDS implemented training for staff to review policies and procedures and provided CINC training. Although some progress has been noted, CDS continues to addr...
CDS has recognized the challenges present in the timelines and authorization of Children?s Service plans. In response to this finding in FY21, CDS implemented training for staff to review policies and procedures and provided CINC training. Although some progress has been noted, CDS continues to address this challenge through staff training. The unfinalized plan report from CINC is provided to site directors monthly. Any ongoing areas of concern are reported to the CDS Director for resolution.
View Audit 17026
Finding 12494 (2022-003)
Significant Deficiency 2022
City of Gallup
NM
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles
The City has reviewed this and we concur with the recommendation. The Federal help desk is available for common issues only but, our issue was technical with no particular IT representative available. Our current contact for ARPA inquiries is now with the State of New Mexico who helped in completin...
The City has reviewed this and we concur with the recommendation. The Federal help desk is available for common issues only but, our issue was technical with no particular IT representative available. Our current contact for ARPA inquiries is now with the State of New Mexico who helped in completing the partial reporting. The reporting for FY2022 will continue with expenditure and obligation updates and the FY2023 has a deadline of April 2024. Updates will take by January 31, 2023 and by March 2023 for both FY2022 and FY2023 ARPA activities. The intent is to perform on a semi-annual basis as NEU?s are required to report annually. Finding resolved timeline: 01/31/2023 ? FY2022 and FY2023 reporting upload 03/31/2023 ? FY2022 and FY2023 reporting updates FY2024 ? Semi-annual reporting FY2025 ? Semi-annual reporting FY2026 ? 11/30/2025 Designation of employee position responsible for meeting this deadline: Environmental Program Coordinator - Elizabeth Barriga
View Audit 17024
Finding 12490 (2022-002)
Significant Deficiency 2022
Northern Manhattan Improvement Corporation
NY
Reporting
Identifying Number: 2022-002 Finding: The Organization is required to submit 4 successful case narratives twice a year, with at least 2 of which must be for a UA full legal representation case. The Organization was unable to provide the narrative reports during the audit and therefore we were unabl...
Identifying Number: 2022-002 Finding: The Organization is required to submit 4 successful case narratives twice a year, with at least 2 of which must be for a UA full legal representation case. The Organization was unable to provide the narrative reports during the audit and therefore we were unable to verify the submission of these reports. Contact Person Responsible for Corrective Action: Rodrigo Sanchez-Camus, Director of Legal, Organizing, and Advocacy Corrective Actions Taken or Planned: NMIC has developed a plan to ensure submission of the contractually required narratives or obtain a clear written waiver from the funder in the future. We do not expect this to be an issue moving forward. Anticipated Completion Date: August 31, 2023
View Audit 16984
Finding 12482 (2022-002)
Significant Deficiency 2022
Lincoln University
MO
Reporting Questioned Costs
Views of Responsible Officials and Planned Corrective Actions ? A specific timeline for inclusion of the Office of Grants and Sponsored Research, the Comptroller's Office, and the Office of Student Aid has been established to provide reports to the Vice President of Administration and Finance and Of...
Views of Responsible Officials and Planned Corrective Actions ? A specific timeline for inclusion of the Office of Grants and Sponsored Research, the Comptroller's Office, and the Office of Student Aid has been established to provide reports to the Vice President of Administration and Finance and Office of Information Technology for timely posting. All reports and proof of public posting will be saved for retrieval and documentation of the reporting process.
View Audit 16951
Finding 12480 (2022-001)
Significant Deficiency 2022
Lincoln University
MO
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Views of Responsible Officials and Planned Corrective Actions ? The Registrar's Office will create and make available a procedural guide to running and submitting reports. Redundant staff will be set to receive the notifications of upcoming and delinquent enrollment reports.
Views of Responsible Officials and Planned Corrective Actions ? The Registrar's Office will create and make available a procedural guide to running and submitting reports. Redundant staff will be set to receive the notifications of upcoming and delinquent enrollment reports.
View Audit 16951
Finding 12470 (2022-004)
Significant Deficiency 2022
Young Women's Christian Association of Kalamazoo, Michigan
MI
Questioned Costs Reporting Significant Deficiency § 200.303
Finding Number: 2022-004 Condition: For each of the Crime Victim Assistance grants, the monthly financial status reports (FSR) were not consistently filed within 30 days of period end, as required by the grant agreements, during 2022. Planned Corrective Action: The Organization agrees that all month...
Finding Number: 2022-004 Condition: For each of the Crime Victim Assistance grants, the monthly financial status reports (FSR) were not consistently filed within 30 days of period end, as required by the grant agreements, during 2022. Planned Corrective Action: The Organization agrees that all monthly financial status reports need to be filed within 30 days of period end, as required by the grant agreements. A new Grant Management role was created and filled in 2023 and this role is responsible for all grant reporting and ensuring timely filing of financial status reports. The Vice President of Finance will also be reviewing financial status reports monthly for accuracy. Contact person responsible for corrective action: Jodi Breithart Anticipated Completion Date: 06/30/2023
View Audit 16950
Finding 12469 (2022-001)
Significant Deficiency 2022
Medical Teams International
OR
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
Finding 2022-001 Statement of Condition: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred to as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e. ...
Finding 2022-001 Statement of Condition: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred to as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward / subaward amendment obligation was made or the subcontract award / subcontract modification was made. For ALN 19.517, two of two subawards selected for testing was obligated during fiscal year 2022 but were not reported per the criteria above. The control for submission of FFATA reports was not in place during the 2022 fiscal year. Corrective Action Plan: Medical Teams International already has the personnel and resources needed to file a FFATA report by the end of the month following the month in which sub-grant greater than or equal to $30,000 has been awarded. In fiscal year 2023, Medical Teams International will include FFATA reporting in the administrative workflow of any relevant subaward. Medical Teams International will assign an owner of the reporting requirement and a reviewer to ensure that the task is completed timely and accurately.
View Audit 16949
Finding 12459 (2022-005)
Significant Deficiency 2022
Maysville R-1 School District
MO
Reporting Significant Deficiency
2022-005 Reconciliation of SEFA to Underlying Financial Statements - The District corrected the totals for the 2021-2022 SEFA, and will carefully review the coding of Federal expenditures going forward.
2022-005 Reconciliation of SEFA to Underlying Financial Statements - The District corrected the totals for the 2021-2022 SEFA, and will carefully review the coding of Federal expenditures going forward.
View Audit 16893
Finding 12458 (2022-004)
Significant Deficiency 2022
Maysville R-1 School District
MO
Reporting Significant Deficiency
2022-004 Missing Assistance Listing Numbers - The District has corrected the SEFA totals for 2021-2022 to include the assistance listing numbers previously not included, and will include them going forward.
2022-004 Missing Assistance Listing Numbers - The District has corrected the SEFA totals for 2021-2022 to include the assistance listing numbers previously not included, and will include them going forward.
View Audit 16893
Finding 12457 (2022-003)
Significant Deficiency 2022
Maysville R-1 School District
MO
Reporting Subrecipient Monitoring Significant Deficiency
2022-003 Identification of Pass-through Entities - The District has corrected the SEFA totals for 2021-2022 to include the pass-through entities previously not included, and will correct its review process going forward.
2022-003 Identification of Pass-through Entities - The District has corrected the SEFA totals for 2021-2022 to include the pass-through entities previously not included, and will correct its review process going forward.
View Audit 16893
Finding 12441 (2022-002)
Significant Deficiency 2022
Cheyenne Regional Airport Board
WY
Internal Control / Segregation of Duties Questioned Costs Reporting § 200.303
2022-002 Schedule of Federal Awards: This deficiency was an administrative oversight due to changes in accounting personnel. Management and the Airport will implement a process to review the SEFA prior to submission for audit to ensure that all grant expenditures have been properly reported. The Dir...
2022-002 Schedule of Federal Awards: This deficiency was an administrative oversight due to changes in accounting personnel. Management and the Airport will implement a process to review the SEFA prior to submission for audit to ensure that all grant expenditures have been properly reported. The Director of Finance, Jennifer Nelson, will be responsible for oversight of the SEFA and implementing a review process by September 2023.
View Audit 16882
Metairie Manor
LA
Questioned Costs HUD Housing Programs 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. Management has submitted the forms for HUD?s approval. Completion Date: June 22, 2022
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. Management has submitted the forms for HUD?s approval. Completion Date: June 22, 2022
View Audit 16866
Finding 12434 (2022-002)
Significant Deficiency 2022
Central West Virginia Regional Airport Authority
WV
Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303
Finding 2022-002: Internal Controls Over Reporting In FY2020, the Authority established a documented review process for reporting. The process is being updated to ensure there are documented reviews of all report submissions related to federal grant awards. All annual, quarter, or other progress re...
Finding 2022-002: Internal Controls Over Reporting In FY2020, the Authority established a documented review process for reporting. The process is being updated to ensure there are documented reviews of all report submissions related to federal grant awards. All annual, quarter, or other progress reports required by the granting agency will have a documented review before being submitted whether prepared by an outside consultant or an employee of the Authority. Responsible Parties: Accounting Manager: Prepares report/reviews report prepared by consultant and makes corrections as requested. Chief Financial Officer: Reviews report as many times as needed.
View Audit 16861
Finding 12433 (2022-001)
Significant Deficiency 2022
Geneva Avenue Elderly Housing, Inc. 023-Ee-110
MA
HUD Housing Programs Subrecipient Monitoring Eligibility § 200.516
Project Legal Name: Geneva Avenue Elderly Housing, Inc. HUD Project No.: 023-EE-110 Audit Firm: Cohnreznick LLP Period covered by the audit: 7/1/2021 ? 6/30/2022 Corrective Action Plan prepared by: Name: Amy Lawton Position: Regional Manager Telephone Number: 617-209-5266 The following is...
Project Legal Name: Geneva Avenue Elderly Housing, Inc. HUD Project No.: 023-EE-110 Audit Firm: Cohnreznick LLP Period covered by the audit: 7/1/2021 ? 6/30/2022 Corrective Action Plan prepared by: Name: Amy Lawton Position: Regional Manager Telephone Number: 617-209-5266 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and the recommendation in the finding. b. Action(s) Taken or Planned on the Finding In order to verify that all EIV reports are being run in accordance with HUD regulations, an internal audit will be performed on a routine basis. This audit will be conducted by a Senior Manager, a Regional Manager, or by a member of the Compliance Department. This internal audit will be performed at the end of each fiscal quarter. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations N/A
View Audit 16853
First Housing Corporation D/b/a Cathedral Manor
CT
HUD Housing Programs Questioned Costs Reporting
Finding 2022-002 - Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021 and 2022, management did not repay the loan advanced from the reserve for replacements upon receipt of ...
Finding 2022-002 - Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021 and 2022, management did not repay the loan advanced from the reserve for replacements upon receipt of the Section 8 subsidy that was outstanding at July 31, 2018. The loan in the amount of $19,337 is deemed to be an unauthorized distribution. The amount due to the reserve for replacement has not been deposited as of the date of this report. The Residual receipt account will be funded when funds are available.
View Audit 16810
First Housing Corporation D/b/a Cathedral Manor
CT
HUD Housing Programs Questioned Costs Cash Management
Finding 2022-001 ? Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021 and 2022, management did not make the required residual receipts reserve deposit in the amount of $81,4...
Finding 2022-001 ? Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021 and 2022, management did not make the required residual receipts reserve deposit in the amount of $81,489 within 90 days of year ended July 31, 2018, as required by HUD. The residual receipts amount has not been deposited as of the date of this report. b. Action(s) Taken or Planned on the Finding: The residual receipt account will be funded when funds are available.
View Audit 16810
Finding 12421 (2022-001)
Material Weakness 2022
East Tennessee Children's Hospital Association, Inc.
TN
Cash Management Reporting Internal Control / Segregation of Duties § 200.303
We are in receipt of the Finding to be Reported by Government Auditing Standards, regarding internal control over compliance and material noncompliance. Management agrees with the finding. The Hospital did not reduce COVID related expenses by amounts reimbursed through patient service revenue in t...
We are in receipt of the Finding to be Reported by Government Auditing Standards, regarding internal control over compliance and material noncompliance. Management agrees with the finding. The Hospital did not reduce COVID related expenses by amounts reimbursed through patient service revenue in the expense section of the HHS, Provider Relief Funds report. Policy and procedures over accounting of these grant funds will be modified to ensure expenses are reduced by applicable revenues before submission of Provider Relief Fund reports. Caryn Hawthorne, Vice President of Finance/Chief Financial Officer, will submit Period 4 HHS reporting by March 31, 2023. The Period 4 reporting will include lost revenue not previously reported offset by the reimbursed expenses from Period 2.
View Audit 16809
Finding 12410 (2022-003)
Significant Deficiency 2022
Center City Housing Corp.
MN
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512
Name of contact person: Kris Meyer, Director of Operations Corrective Action: Management of the Corporation hired additional staff to allow management the additional time necessary to prepare and review internal financial statements in a timely and efficient manner so that the audit can begin and be...
Name of contact person: Kris Meyer, Director of Operations Corrective Action: Management of the Corporation hired additional staff to allow management the additional time necessary to prepare and review internal financial statements in a timely and efficient manner so that the audit can begin and be completed in a timely and efficient manner. A separate issue arose during the 2022 audit which will cause a repeat finding in the 2023 audit, but Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Proposed completion date: The Organization plans to complete the plan by September 30, 2023.
View Audit 18183
Finding 12407 (2022-002)
Material Weakness 2022
Planned Parenthood of Greater Texas, Inc.
TX
Subrecipient Monitoring Material Weakness Reporting
2022-002 Finding: FFATA Sub-award Reporting System The Federal Funding Accountability and Transparency Act (FFATA) requires grant awardees and contract recipients to report sub-award activity and executive compensation in the FFATA Subaward Reporting System - FSRS.gov. At the time of the audit, PPGT...
2022-002 Finding: FFATA Sub-award Reporting System The Federal Funding Accountability and Transparency Act (FFATA) requires grant awardees and contract recipients to report sub-award activity and executive compensation in the FFATA Subaward Reporting System - FSRS.gov. At the time of the audit, PPGT had not reported subrecipient or executive compensation. Corrective Action Plan No later than June 30, 2023, the Controller will complete the required reporting in the FSRS system.
View Audit 18182
Finding 12405 (2022-003)
Material Weakness 2022
Temple City Unified School District
CA
Subrecipient Monitoring Material Weakness Reporting
50000 ? COVID-19: Epidemiology and Laboratory Capacity for Infectious Diseases ? Reporting (Material Weakness in Internal Control, Material Noncompliance) Corrective Action Plan and Views of Responsible Officials The District will ensure records are maintained with respect to all compliance reportin...
50000 ? COVID-19: Epidemiology and Laboratory Capacity for Infectious Diseases ? Reporting (Material Weakness in Internal Control, Material Noncompliance) Corrective Action Plan and Views of Responsible Officials The District will ensure records are maintained with respect to all compliance reporting by standardizing all supporting documents for all school sites and the District Office. The District employee who will be responsible for collecting and reporting the data will fully understand the compliance reporting requirements through training and having access to all program documentation.
View Audit 18148
Southcoast Health System, Inc.
MA
Questioned Costs Reporting
2022-001 Provider Relief Fund Lost Revenue Payor Classification Cluster: Not applicable Grantor: Health Resources and Services Administration Award Names: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Year: PRF Period 2 Period of Availability from January 1, ...
2022-001 Provider Relief Fund Lost Revenue Payor Classification Cluster: Not applicable Grantor: Health Resources and Services Administration Award Names: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Year: PRF Period 2 Period of Availability from January 1, 2020 to December 31, 2021 Award Number: Not applicable Assistance Listing Numbers: 93.498 Management?s Views and Corrective Action Plan Management?s View Management agrees with the Auditors? assessment of the System?s internal controls over compliance in regards to the Provider Relief Fund Lost Revenue by Payor Classification during the Period 2 reporting session covering January 1, 2020 through December 31, 2021. Net Charges from Patient Care by Payer (?Net Charges?) were transposed in the PRF Period 2 Reporting Portal Submission. Management believes there was no impact to the total revenue and lost revenue calculation reported in the PRF Period 2 Reporting Portal Submission. Corrective Action Plan Provider Relief Fund reports are cumulative. To correct this payor misclassification, Management intends to present the correct cumulative total on the Period 5 reporting portal covering January 1, 2020 through June 30, 2022, as Period 3 and Period 4 were not applicable to the System. Further, Management will create a formal review process whereby payer classification will be verified by an individual other than the preparer as part of the Period 5 reporting procedures. Responsible Official: Ross Replogle, Corporate Controller Expected Completion Date: September 30, 2023
View Audit 18127
Finding 12393 (2022-001)
Material Weakness 2022
The Enterprise Center
PA
Material Weakness Reporting § 200.512
The Enterprise Center and Affiliates Corrective Action Plan Year Ended June 30, 2022 Finding 2022-001 ? Material Weakness ? Accounting Recordkeeping All Programs Other Condition During the year ended June 30, 2022, management was unable to provide timely year end trial balances in accordance wit...
The Enterprise Center and Affiliates Corrective Action Plan Year Ended June 30, 2022 Finding 2022-001 ? Material Weakness ? Accounting Recordkeeping All Programs Other Condition During the year ended June 30, 2022, management was unable to provide timely year end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization?s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Management?s Corrective Action Plan The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending June 30, 2023. Contact Person: Della Clark, Chief Executive Officer Anticipated Completion Date: June 30, 2023
View Audit 17385
Finding 12384 (2022-001)
Significant Deficiency 2022
Dominican University of California
CA
Student Financial Aid Allowable Costs / Cost Principles Cash Management
3/30/2023 Grant Thornton 10 Almaden Blvd., Suite 800 San Jose, CA 95113 RE: Management?s Corrective Action Plan in Response to Fiscal Year 2022 Item 2022-001 ? Significant Deficiency ? Reporting: Special Reporting 1. Contact person: Syble Allen, Controller 2. Plan of action: The Controller, D...
3/30/2023 Grant Thornton 10 Almaden Blvd., Suite 800 San Jose, CA 95113 RE: Management?s Corrective Action Plan in Response to Fiscal Year 2022 Item 2022-001 ? Significant Deficiency ? Reporting: Special Reporting 1. Contact person: Syble Allen, Controller 2. Plan of action: The Controller, Director of Institutional Research and Student Accounts Director will all be given copies of the prepared FISAP for review and comment at least 3 days prior to FISAP submission each October 1. 3. Anticipated completion date: This new process will be implemented April 1, 2023.
View Audit 16199
Casa Grande, Inc.
MO
Procurement, Suspension & Debarment Reporting
FCorrective Action Plan CASA Grande, Inc. Finding: 2022-001 Failure to Submit the Annual Financial Statements by the Due Date Corrective Action: As the Center for Human Services (CHS) continues to work through the challenges of staffing, the timeliness of filings has been emphasized and assigned to ...
FCorrective Action Plan CASA Grande, Inc. Finding: 2022-001 Failure to Submit the Annual Financial Statements by the Due Date Corrective Action: As the Center for Human Services (CHS) continues to work through the challenges of staffing, the timeliness of filings has been emphasized and assigned to the lead Jr Accountant. Along with this, CHS will be hiring a Director of Finance for closer monitoring of such tasks to facilitate filing compliance. Additionally, the Audit Services RFP process will begin in March of each renewal year to provide an expanded window to secure an audit firm. Contact Person: Vickie Akin, Chief Financial Officer Anticipated completion date: CHS is actively searching for a Director of Finance. We anticipate completing this process by December 31, 2022
View Audit 16796
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