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Corrective Action Plans

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Finding 9782 (2022-012)
Material Weakness 2022
State of Illinois
IL
Subrecipient Monitoring Questioned Costs Material Weakness § 200.303 § 200.332
IDHS - Division of Family and Community Services (FCS) The IDHS-FCS’ Bureau of Contract Support and Payment administration staff has reviewed the exceptions and worked to create a process to ensure the proper notification of the ALN at time of disbursement. A plan of action was created whereby in ea...
IDHS - Division of Family and Community Services (FCS) The IDHS-FCS’ Bureau of Contract Support and Payment administration staff has reviewed the exceptions and worked to create a process to ensure the proper notification of the ALN at time of disbursement. A plan of action was created whereby in each fiscal year the IDHS’ Bureau of Program Support and Fiscal Management staff will communicate the appropriate ALN to be utilized. IDHS - Division of Substance Use, Prevention, and Recovery (SUPR) The IDHS-SUPR staff will ensure that all monthly expenditure vouchers have the ALNs listed and will work with IDHS’ fiscal staff to ensure that the ALNs are listed in the notes field for all vouchers processed for payments. Finally, the IDHS-SUPR staff will ensure that the ALNs are listed on all grants and contracts.
View Audit 13503 Questioned Costs: $1
Finding 9780 (2022-011)
Material Weakness 2022
State of Illinois
IL
Reporting § 200.303
The IDHS will review its processes and procedures to prepare financial reports required for the SAPT program. Necessary steps below will be added to ensure that the financial reports are accurate and that refunds received from SAPT providers have been applied to the correct grant fiscal year/grant....
The IDHS will review its processes and procedures to prepare financial reports required for the SAPT program. Necessary steps below will be added to ensure that the financial reports are accurate and that refunds received from SAPT providers have been applied to the correct grant fiscal year/grant. • When a refund is received by the IDHS - Office of Contract Administration, correspondence/an email will be sent, identifying the refund to IDHS’ Bureau of General Accounting/Cash Management, the Bureau of Collections, and the Bureau of Revenue Management and Federal Reporting. • Once the email correspondence is received identifying the refund, the IDHS’ Bureau of Revenue Management and Federal Reporting will research and verify the correct grant and grant fiscal year. • Refund identification and research will occur weekly and be reconciled to the correct grant and grant fiscal year in advance of posting refunds to the accounting system, ensuring federal financial reports are filed timely and accurately.
View Audit 13503
Finding 9763 (2022-010)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Reporting § 200.303 § 200.502 § 200.510
The IDHS will design and implement a reconciliation of Federal grant receipts and expenditures by assistance listing number included in the financial reporting forms submitted to the IOC to the IDHS’ financial reporting system.
The IDHS will design and implement a reconciliation of Federal grant receipts and expenditures by assistance listing number included in the financial reporting forms submitted to the IOC to the IDHS’ financial reporting system.
View Audit 13503 Questioned Costs: $1
Finding 9754 (2022-008)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.332
IDHS - Division of Family and Community Services (FCS) The IDHS-FCS staff will meet to determine the need for updated documentation and communication regarding subrecipient programmatic monitoring. IDHS - Division of Substance Use, Prevention, and Recovery (SUPR) The IDHS-SUPR staff will track the ...
IDHS - Division of Family and Community Services (FCS) The IDHS-FCS staff will meet to determine the need for updated documentation and communication regarding subrecipient programmatic monitoring. IDHS - Division of Substance Use, Prevention, and Recovery (SUPR) The IDHS-SUPR staff will track the completion of compliance and monitoring activities and update the Virtual Compliance Review (VCR) Tracking spreadsheet to track additional monitoring activities to ensure compliance processes are achieved in a timely manner. The IDHS will send reminders and conduct follow- up activities with compliance monitors to ensure compliance and monitoring activities are moving forward as planned. Finally, IDHS will update procedures and provide training to compliance monitors to ensure consistent follow-up is conducted when organizations do not meet established deadlines.
View Audit 13503 Questioned Costs: $1
Finding 9740 (2022-003)
Material Weakness 2022
State of Illinois
IL
Subrecipient Monitoring Cash Management Material Weakness § 200.303 § 200.305
A vendor was utilized in Fiscal Year 2023 to assist the State with these tasks. For Fiscal Year 2024, IDOR’s role was transitioned from IDOR to the Illinois Department of Human Services.
A vendor was utilized in Fiscal Year 2023 to assist the State with these tasks. For Fiscal Year 2024, IDOR’s role was transitioned from IDOR to the Illinois Department of Human Services.
View Audit 13503
Boys & Girls Club of Central New Mexico
NM
Questioned Costs Reporting Internal Control / Segregation of Duties
View of Responsible Official and Corrective Action Plan: The CEO will be more involved in the audit process at the beginning and will do a better job making sure responsibilities are clear. Management has hired a full-time finance manager who will be responsible for providing the requested informati...
View of Responsible Official and Corrective Action Plan: The CEO will be more involved in the audit process at the beginning and will do a better job making sure responsibilities are clear. Management has hired a full-time finance manager who will be responsible for providing the requested information and documentation to Audit Firm. Audit work for FY 2023 has already begun and information will be easier to find Anticipated Completion Date for Corrective Action Plan: 1/1/2024 Designation of Employee Position Responsible for Meeting this Deadline: CEO
View Audit 13437
Finding 9661 (2022-003)
Material Weakness 2022
Trumbull County
OH
Subrecipient Monitoring Reporting § 200.1 § 200.414 § 200.502 § 200.510
During 2023, the newly elected County Auditor took on an active role in tracking the Coronavirus State and Local Fiscal Recovery Funds by preparing and maintaining spreadsheets so that the Commissioners have the most current information for making decisions. The County Auditor attends or watches/li...
During 2023, the newly elected County Auditor took on an active role in tracking the Coronavirus State and Local Fiscal Recovery Funds by preparing and maintaining spreadsheets so that the Commissioners have the most current information for making decisions. The County Auditor attends or watches/listens to the Commissioners’ meetings to make sure that she is updating the spreadsheets with all action taken by the Commissioners. Before submitting the Schedule of Expenditures of Federal Awards for the 2023 audit, we will consult with the Commissioners’ Office and the County Auditor to make sure that we are reporting the transactions correctly based on the spreadsheets prepared and maintained for such purposes.
View Audit 13388
Finding 9601 (2022-001)
Material Weakness 2022
Share Food Program, In.c
PA
Reporting
FINDINGS - FEDERAL AWARDS PROGRAM AUDITS Timely Financial Reporting, Assistance Listing Nubmers - All 2022-001: Internal Control over Financial Reporting - Material Weakness Recommendation: We recommend management ensure documentation for audit is readily available to ens...
FINDINGS - FEDERAL AWARDS PROGRAM AUDITS Timely Financial Reporting, Assistance Listing Nubmers - All 2022-001: Internal Control over Financial Reporting - Material Weakness Recommendation: We recommend management ensure documentation for audit is readily available to ensure timely completion of the audit and related financial reporting package. Corrective Action Taken/Implementation Date: Share Food Program has developed procedures and processes to manage documents more efficiently. All documents will be scanned to the network drive with limited access to those personnel that require access. This was implemented, and it is expected that the June 30, 2023 financial reporting package will be timely submitted. Person(s) Responsible: George Matysik, Executive Director James Stewart, Deputy CFO
View Audit 13298
Heartland Coalition for the Homeless, Inc.
FL
Allowable Costs / Cost Principles Subrecipient Monitoring Reporting
Views of Responsible Officials: Inquiries regarding the effort spent on grants were made to the subrecipients prior to payment of funds. The verification was sometime verbal and/or based on knowledge of work performed. The Organization and its subrecipients work closely together, and the Organizatio...
Views of Responsible Officials: Inquiries regarding the effort spent on grants were made to the subrecipients prior to payment of funds. The verification was sometime verbal and/or based on knowledge of work performed. The Organization and its subrecipients work closely together, and the Organization management was able to observe the activities of the subrecipient employees. In the future, the Organization will obtain documentation of time and effort spent on the grants.
View Audit 13288
Finding 9554 (2022-002)
Significant Deficiency 2022
Safer New Mexico Now, Inc.
NM
Matching / Level of Effort / Earmarking Questioned Costs HUD Housing Programs § 200.303
Recommendation: CLA recommends management continue to assess the current procedures for claims on federal grants to incorporate a life to date assessment of billings to ensure that expenditures are not claimed in error. Explanation of disagreement with audit finding: There is no disagreement with t...
Recommendation: CLA recommends management continue to assess the current procedures for claims on federal grants to incorporate a life to date assessment of billings to ensure that expenditures are not claimed in error. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Safer noted that there was turnover in the accounting function of the organization and that the external contractor that was hired to act in the role of the CFO (until a regular employee in the CFO/controller role could be hired) was not as familiar with Safer’s established processes and procedures. Prior to the loss of the long-time CFO, Safer’s policies and procedures were very effective and no audit adjustments had been necessary in past audits under the full tenure of the current CEO. Recommendation: CLA recommends management continue to assess the current procedures for claims on federal grants to incorporate a life to date assessment of billings to ensure that expenditures are not claimed in error. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Safer noted that there was turnover in the accounting function of the organization and that the external contractor that was hired to act in the role of the CFO (until a regular employee in the CFO/controller role could be hired) was not as familiar with Safer’s established processes and procedures. Prior to the loss of the long-time CFO, Safer’s policies and procedures were very effective and no audit adjustments had been necessary in past audits under the full tenure of the current CEO. Name(s) of the contact person(s) responsible for corrective action: The CEO will be the assigned individual within the organization to monitor the above actions and make sure appropriate action is taken. Planned completion date for corrective action plan: Management has implemented the above listed corrective action as of 12/1/2023.
View Audit 13222 Questioned Costs: $1
Finding 9529 (2022-004)
Material Weakness 2022
Early Childhood Learning Center of Greene County
NY
Reporting
ECLC did submit an extension request to Regional Office regarding submiting financial report SF 425 later than 7/31/22. See atached request submited to HSES. The extension was requested due to the loss of the CFO, Dave Phillips, in late April 2022. All SF 425 have been submited timely since then. ...
ECLC did submit an extension request to Regional Office regarding submiting financial report SF 425 later than 7/31/22. See atached request submited to HSES. The extension was requested due to the loss of the CFO, Dave Phillips, in late April 2022. All SF 425 have been submited timely since then. June 9,2022 Grant 02CH010960 Early Childhood Learning Center of Greene County Request for Extension on the annual & final FFR Dear Nekeya The Early Childhood Learning Center is requesting a 90-day extension on submission of the annual and final FFR for grant #: 02CH010960 and grant #:02HE000068. This request is due to the sudden loss of our chief financial officer position. The CFO resigned effective 4/27/22 with a two-day notice, to date ECLC has not found a replacement. ECLC is advertising and searching for a CFO to oversee the Agency fiscal office. In the interim we have contacted 3 Financial groups that offer CFO for hire services. One company will not have anyone available until mid-July, another company cannot commit at this date to when they can provide someone and the other company that was referred to us by another Head Start, we are waiting a response to our inquiry. Due to the concern of when the CFO can actually begin CFO services, we are requesting a 90-day extension on the annual for grant 02HE000068 due June 29, 2022 and the final FFR for grant 02CH010960. Our projected date of submission for this request is September 2022. We appreciate your consideration in this matter. Kathleen Federico ECLC Director
View Audit 13189
Finding 9525 (2022-003)
Material Weakness 2022
Early Childhood Learning Center of Greene County
NY
Questioned Costs Reporting § 200.512
As of June 30, 2023 ECLC now only has 3 employees consisting of the Executive Director, Kathleen Federico, fiscal specialist, Tricia Imbesi and as needed maintenance man, Sean Collins. ECLC’s CFO, Dave Phillips resigned in April of 2022 and ECLC has not been able to fill that position since that tim...
As of June 30, 2023 ECLC now only has 3 employees consisting of the Executive Director, Kathleen Federico, fiscal specialist, Tricia Imbesi and as needed maintenance man, Sean Collins. ECLC’s CFO, Dave Phillips resigned in April of 2022 and ECLC has not been able to fill that position since that time. On March 24, 2023 ECLC went into contract with UHY consultant, Daniel Pendergast, to help with the fiscal process. ECLC continues to struggle and has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
View Audit 13189
Finding 9443 (2022-007)
Material Weakness 2022
League for Innovation in the Community College
AZ
Reporting Material Weakness
U.S. Department of Health and Human Services Passed through Health Research & Educational Trust (HRET), Federal Financial Assistance Listing #93.318, 87728, Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity, and Security Finding Summary: The...
U.S. Department of Health and Human Services Passed through Health Research & Educational Trust (HRET), Federal Financial Assistance Listing #93.318, 87728, Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity, and Security Finding Summary: The Organization did not have an internal control system designed to provide for the preparation of the schedule of expenditures of federal awards and accompanying notes. Management’s Response and Corrective Action Plan: We are working to implement additional controls to ensure that the schedule of expenditures of federal awards is completed correctly and reviewed appropriately. Responsible Individuals: Rufus Glasper, President and CEO and Cynthia Wilson, Vice President for Learning and Chief Impact Officer Anticipated Completion Date: January 2024
View Audit 12931
Finding 9442 (2022-006)
Material Weakness 2022
League for Innovation in the Community College
AZ
Questioned Costs Material Weakness Reporting
U.S. Department of Health and Human Services Passed through Health Research & Educational Trust (HRET), Federal Financial Assistance Listing #93.318, 87728, Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity, and Security Finding Summary: The...
U.S. Department of Health and Human Services Passed through Health Research & Educational Trust (HRET), Federal Financial Assistance Listing #93.318, 87728, Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity, and Security Finding Summary: The Organization’s existing controls over federal award reporting did not support the maintenance of documentation supporting proper review and approval of reports prior to submission. Management’s Response and Corrective Action Plan: There is an opportunity to ensure that controls are in place relating to the report preparation process and review. We are working to implement additional controls to ensure reports are prepared in compliance with grantor reporting and review requirements. Responsible Individuals: Rufus Glasper, President and CEO and Cynthia Wilson, Vice President for Learning and Chief Impact Officer Anticipated Completion Date: January 2024
View Audit 12931
Finding 9321 (2022-002)
Significant Deficiency 2022
Eastern Plains Community Action Agency, Inc.
NM
Equipment & Real Property Management Internal Control / Segregation of Duties Questioned Costs § 200.303
Auditor's Recommendation: We recommend the Entity implement adequate controls to ensure the accuracy of the information reported to the Grantor Agency in a timely manner. Action Taken: The Organization will create an electronic calendar with reminders for all reporting requirements and respective du...
Auditor's Recommendation: We recommend the Entity implement adequate controls to ensure the accuracy of the information reported to the Grantor Agency in a timely manner. Action Taken: The Organization will create an electronic calendar with reminders for all reporting requirements and respective due dates. Responsible Official: John Clemons, Chief Financial Officer Timeline for Implementation: July 31, 2023
View Audit 12797
Kane County Human Resource Special Service District D/b/a Kane County Hospital
UT
Reporting
Grant reporting requirements will be reviewed and monitored to assure reporting deadlines are met. Responsible Party: Cory Robinson and Stephen Howells. Estimated Completion: Ongoing
Grant reporting requirements will be reviewed and monitored to assure reporting deadlines are met. Responsible Party: Cory Robinson and Stephen Howells. Estimated Completion: Ongoing
View Audit 12593
Finding 9106 (2022-002)
Significant Deficiency 2022
Newport Township, Pennsylvania
PA
Reporting Allowable Costs / Cost Principles
The Township Manager, Joseph Hillan will be the grant manager. Joseph Hillan and Internal Accounting Consultant will prepare a (SEFA) Schedule of Federal Awards and update it on a year-to-year basis to be submitted to the Auditor each year. This will make the Auditor aware oftile neeel of a Single A...
The Township Manager, Joseph Hillan will be the grant manager. Joseph Hillan and Internal Accounting Consultant will prepare a (SEFA) Schedule of Federal Awards and update it on a year-to-year basis to be submitted to the Auditor each year. This will make the Auditor aware oftile neeel of a Single Audit along with an annual audit.
View Audit 12458
Newport Township, Pennsylvania
PA
Reporting § 200.512
The Township Manager, Joseph Hillan, will review all grants received to be aware of the grant requirements and a spreadsheet will be created to list all grant amounts, dates awarded, dates of expiration and who is the source of funding. This spreadsheetwill be updated on a quarterly basis and review...
The Township Manager, Joseph Hillan, will review all grants received to be aware of the grant requirements and a spreadsheet will be created to list all grant amounts, dates awarded, dates of expiration and who is the source of funding. This spreadsheetwill be updated on a quarterly basis and reviewed by the Internal Accounting Consultant for accuracy. This spreadsheet will be submitted to the Auditor as a work paper every year.
View Audit 12458
Finding 9027 (2022-005)
Significant Deficiency 2022
Nazlini Community School, Inc.
NM
Reporting § 200.512
Management Response: Management agrees with the auditors' finding. Internal controls did not exist during the audit period due to lack of staff in the business office and lack of understanding in the administration staff. The school has since hired a consulting firm to assist with following the exis...
Management Response: Management agrees with the auditors' finding. Internal controls did not exist during the audit period due to lack of staff in the business office and lack of understanding in the administration staff. The school has since hired a consulting firm to assist with following the existing policies and procedures. The school also has hired an experienced principal to oversee the operations of the business office. Anticipated completion date: June 30, 2023. Responsible party: Delores Noble, principal. Amber Wauneka, Consultant with Homeland Business Services.
View Audit 12351
Sallal Water Association, Inc.
WA
Reporting
We agree with this audit finding. The delay in reporting the 2022 audit to the Federal Audit Clearinghouse was due to unusual circumstances and will not be repeated in subsequent years. Sallal has management that understands the reporting deadlines, a notification system to ensure timely filings in ...
We agree with this audit finding. The delay in reporting the 2022 audit to the Federal Audit Clearinghouse was due to unusual circumstances and will not be repeated in subsequent years. Sallal has management that understands the reporting deadlines, a notification system to ensure timely filings in the future and considers timely filing as best business practices.
View Audit 12308
Finding 8887 (2022-007)
Significant Deficiency 2022
Municipality of Guayanilla
PR
Questioned Costs Reporting Significant Deficiency
We will improve our internal controls procedures related to record keeping and year adjustments in order to ensure compliance with the March 31 federal requirement. Implementation Date: During the 2023-2024 fiscal year Responsible Persons: Mr. Luis A. Ramos Feliciano Finance Director
We will improve our internal controls procedures related to record keeping and year adjustments in order to ensure compliance with the March 31 federal requirement. Implementation Date: During the 2023-2024 fiscal year Responsible Persons: Mr. Luis A. Ramos Feliciano Finance Director
View Audit 12154
Finding 8851 (2022-005)
Material Weakness 2022
Mandan Public School District No. 1
ND
Allowable Costs / Cost Principles Reporting § 200.512
2022-005: SFSAC Submission Contact Person – Ryan Lagasse, Business Manager Corrective Action Plan – This finding is noted together with the Board. The District will work to ensure timely submission of the data collection form in the future. Completion Date – The District will work to submit timely ...
2022-005: SFSAC Submission Contact Person – Ryan Lagasse, Business Manager Corrective Action Plan – This finding is noted together with the Board. The District will work to ensure timely submission of the data collection form in the future. Completion Date – The District will work to submit timely for future audit periods.
View Audit 12120
Finding 8842 (2022-005)
Significant Deficiency 2022
U. S. Telecommunications Training Institute
DC
Reporting Cash Management
Views of Responsible Officials and Planned Corrective Actions: USTTI will prepare FFR's based on actual expenditures for each quarter. USTTI will make best efforts to ensure transactions are reflected in the general ledger before preparation of the FFR's. USTTI will also adjust the work flow of prep...
Views of Responsible Officials and Planned Corrective Actions: USTTI will prepare FFR's based on actual expenditures for each quarter. USTTI will make best efforts to ensure transactions are reflected in the general ledger before preparation of the FFR's. USTTI will also adjust the work flow of preparation and approval of the FFR' s.
View Audit 12117
Finding 8839 (2022-002)
Significant Deficiency 2022
U. S. Telecommunications Training Institute
DC
Reporting Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.510
Views of Responsible Officials and Planned Corrective Actions: USTTI will prepare its SEFA on a quarterly basis and we will reconcile the expenses reported on the SEFA with general ledger amounts. We will also review the chart of accounts coding to be sure all eligible expenses are clearly identifie...
Views of Responsible Officials and Planned Corrective Actions: USTTI will prepare its SEFA on a quarterly basis and we will reconcile the expenses reported on the SEFA with general ledger amounts. We will also review the chart of accounts coding to be sure all eligible expenses are clearly identified.
View Audit 12117
Finding 8837 (2022-005)
Material Weakness 2022
American Samoa Alliance Against Domestic and Sexual Violence INC
AS
Reporting Allowable Costs / Cost Principles § 200.507
Recommendation: We recommend the Alliance develop a additional policies and procedures that ensure all reporting requirements are met on an annual basis. If the Alliance lacks sufficient internal resources, they should consult with an external resource to draft the procurement policy. Views of Res...
Recommendation: We recommend the Alliance develop a additional policies and procedures that ensure all reporting requirements are met on an annual basis. If the Alliance lacks sufficient internal resources, they should consult with an external resource to draft the procurement policy. Views of Responsible Officials: Management partially agrees. There have been instances when a report will appear for the first time on the PMS website for a period that has already closed, and it shows as delinquent. PMS is checked at least monthly for reports due soon. All of the finance team will add reminders to their calendar, so this is not repeated
View Audit 12099
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