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Corrective Action Plans

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Finding 4420 (2022-002)
Material Weakness 2022
Community Counseling Solutions
OR
Reporting Internal Control / Segregation of Duties Questioned Costs
Corrective Action Taken: The entity understands the importance of timely maintenance of the general ledger and has taken steps to document procedures, cross train the accounting team, and hire additional employees to assist with processing transactions.
Corrective Action Taken: The entity understands the importance of timely maintenance of the general ledger and has taken steps to document procedures, cross train the accounting team, and hire additional employees to assist with processing transactions.
View Audit 6868
Finding 4413 (2022-001)
Material Weakness 2022
Community Counseling Solutions
OR
Reporting Internal Control / Segregation of Duties
Corrective Action Taken: The entity understands the importance of timely maintenance of the general ledger and has taken steps to document procedures, cross train the accounting team, and hire additional employees to assist with processing transactions.
Corrective Action Taken: The entity understands the importance of timely maintenance of the general ledger and has taken steps to document procedures, cross train the accounting team, and hire additional employees to assist with processing transactions.
View Audit 6868
Finding 4398 (2022-001)
Significant Deficiency 2022
Jeff Davis County Board of Education
GA
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403
FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Federal Communications Commission Ass...
FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Federal Communications Commission Assistance Listing Number and Title: COVID-19-32.009-Emergency Connectivity Fund Federal Award Number: ECF202105452 (Year: 2022) Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D210012 (Year: 2021) Questioner Costs: $63,399 Description: A review of expenditures charged to the Emergency Connectivity Fund and Elementary and Secondary School Emergency Relief Fund programs revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were allowable. Corrective Action Plans: The district will contact each Federal Program to determine the appropriate action to take to ensure the funds are appropriately allocated. Moving forward, Finance will review all reimbursements as well as work with other Departments to ensure that expenses are being allocated to the correct program. Estimated Completion Date: June 30, 2023 Contact Person: Betty Corbitt, Finance Director Telephone: 912-699-6009 Email: betty.corbitt@jeff-davis.k12.ga.us
View Audit 6845 Questioned Costs: $1
Finding 4385 (2022-002)
Material Weakness 2022
Schc Companies, Inc. and Affiliates
NY
Internal Control / Segregation of Duties Eligibility Reporting
2022-002 Reporting Recommendation: Our auditors recommend that we review and strengthen current procedures regarding review of reporting by an appropriate level of management prior to submission. As well as that we work with HRSA to take corrective action to rectify this reporting matter. Action Tak...
2022-002 Reporting Recommendation: Our auditors recommend that we review and strengthen current procedures regarding review of reporting by an appropriate level of management prior to submission. As well as that we work with HRSA to take corrective action to rectify this reporting matter. Action Taken: The accounting department had a significant turnover during 2022 which cause reporting errors go unreviewed. Since 2023, the appropriate accounting team has been assembled and proper policies, procedures, authorization, segregation of duties and reviews have been put in place so that going forward this will not be an issue. All reporting is now being reviewed prior to submission so that reporting requirements including proper period and proper information is reported correctly. We have proactively reached out to the PRF Reporting Help Desk to correct the reporting and communicated the noted reporting corrections needed. Name(s) of Contact Person(s) Responsible for Corrective Action: John Milligan, CFO, (315) 430-1708. Anticipated Completion Date: October 2023
View Audit 6819
Cabarrus College of Health Sciences
NC
Questioned Costs Reporting § 200.328 § 200.329
The College has implemented procedures in which the Manager, Business Operations will work with the Director of Financial Aid to ensure that all HEERF quarterly reports depict accurate data. The Dean, Student Affairs and Enrollment will verify the accuracy of these reports prior to submission.
The College has implemented procedures in which the Manager, Business Operations will work with the Director of Financial Aid to ensure that all HEERF quarterly reports depict accurate data. The Dean, Student Affairs and Enrollment will verify the accuracy of these reports prior to submission.
View Audit 6679
Finding 4261 (2022-003)
Significant Deficiency 2022
Asian and Pacific Islander Wellness Center, Inc. D/b/a San Francisco Community Health Center
CA
Cash Management Reporting
2022-002 Sliding Fee Discount Determination Name of Contact Persons: Chief Financial Officer: Amber Curley Corrective Action: The Center agrees with the recommendation and is taking steps to correct the errors of ensuring all sliding fee patient applications are maintained within the patient f...
2022-002 Sliding Fee Discount Determination Name of Contact Persons: Chief Financial Officer: Amber Curley Corrective Action: The Center agrees with the recommendation and is taking steps to correct the errors of ensuring all sliding fee patient applications are maintained within the patient files; and, ensuring all patients who apply for the sliding fee scale program receive the correct discount based upon income and family size. During the Center’s HRSA three-day operational site visit in July 2022, the Center made revisions to its Sliding Fee Application form to make space for our eligibility team members to clearly present their mathematical calculations to determine our patients’ annual incomes. This revision contributed to our 100% score that we received after the HRSA operational site visit. In order to further ensure we are in full compliance, the Center has contracted with an external consultant who is aware of HRSA standards and requirements and will thoroughly review current processes, procedures, and systems, and then will provide recommendations to the Center to implement and adopt. The Center will seek additional training and technical assistance to provide specific sliding fee scale training for all employees involved in our Sliding Fee program. Additionally, the Center will continue to implement quarterly audits of all sliding fee scale patients to ensure all sliding fee scale applications are complete and patients receive the correct discount. Proposed Completion Date: October 31, 2023
View Audit 6569
Finding 4162 (2022-004)
Significant Deficiency 2022
Township of Bloomfield
NJ
Questioned Costs Reporting Internal Control / Segregation of Duties
Description: The Township’s IDISC04PR29 Cash on Hand quarterly reports did not agree to the reconciled cash balance in the Community Development Trust bank account. Analysis: Policies and procedures be implemented to ensure the CDBG IDISC04PR29 cash on hand quarterly reports are prepared correctly ...
Description: The Township’s IDISC04PR29 Cash on Hand quarterly reports did not agree to the reconciled cash balance in the Community Development Trust bank account. Analysis: Policies and procedures be implemented to ensure the CDBG IDISC04PR29 cash on hand quarterly reports are prepared correctly and in agreement with the reconciled cash balances on hand. Corrective Action: Policies and procedures will be implemented to ensure the CDBG IDISC04PR29 cash on hand quarterly reports are prepared correctly and in agreement with the reconciled cash balances on hand. Implementation Date: Ongoing
View Audit 6483
Finding 4161 (2022-003)
Significant Deficiency 2022
Township of Bloomfield
NJ
Questioned Costs Reporting Internal Control / Segregation of Duties
Description: The Township did not file the Community Development Block Grant program Annual Performance and Evaluation Report within 90 days after the end of the program year. Analysis: The Township implement policies and procedures to ensure all required reporting under the Community Development ...
Description: The Township did not file the Community Development Block Grant program Annual Performance and Evaluation Report within 90 days after the end of the program year. Analysis: The Township implement policies and procedures to ensure all required reporting under the Community Development Block Grant program is completed. Corrective Action: Township is working towards implementing reporting process to meet the 90 day filing deadline for CDGB Annual Performance and Evaluation Report. Implementation Date: Ongoing
View Audit 6483
The Bridge Over Troubled Waters, Inc.
TX
Reporting § 200.302 § 200.328 § 200.329 § 200.502 § 200.510
Finding 2022-004: Internal Control over Compliance and Compliance with Reporting (Preparation of Schedule of Expenditures of Federal Awards) Finding: The SEFA as prepared by management did not originally include one federal grant with federal expenditures during the year and one grant for which the ...
Finding 2022-004: Internal Control over Compliance and Compliance with Reporting (Preparation of Schedule of Expenditures of Federal Awards) Finding: The SEFA as prepared by management did not originally include one federal grant with federal expenditures during the year and one grant for which the Assistance Listing Number (ALN) did not match the grant documents. Corrective Action: Compare all contract or award letters for accurate information reported on the SEFA prior to submission. Contact: Carmen Stevens, Finance Director Expected Completion Date: 11/30/2023 If you have any questions, please contact Carmen Stevens at 713-472-0753 or by email at cstevens@tbotw.org.
View Audit 6440
The Bridge Over Troubled Waters, Inc.
TX
Internal Control / Segregation of Duties Questioned Costs Reporting § 200.512
Finding 2022-003: Data Collection Form and Single Audit Reporting Package Finding: The Organization did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Corrective Action: Prepare reports prior to d...
Finding 2022-003: Data Collection Form and Single Audit Reporting Package Finding: The Organization did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Corrective Action: Prepare reports prior to due dates in case there is a computer issue. If a report is late, request an exception/extension in writing to file with report. Contact: Evelyn Vargas, Grants Compliance Manager Expected Completion Date: 11/30/2023 If you have any questions, please contact Evelyn Vargas at 713-472-0753 or by email at evargas@tbotw.org.
View Audit 6440
Finding 4041 (2022-001)
Significant Deficiency 2022
L.b.s.h. Housing Corporation
NY
Reporting
Management will work with their independent auditor to ensure that a proper data collection form will be submitted on a timely basis for the 2022 audit.
Management will work with their independent auditor to ensure that a proper data collection form will be submitted on a timely basis for the 2022 audit.
View Audit 6360
Finding 4015 (2022-003)
Significant Deficiency 2022
Young Women's Christian Association of Metropoliatan St. Louis
MO
Questioned Costs Procurement, Suspension & Debarment Reporting § 200.512
Management has historically submitted their financial statements to the federal audit clearinghouse in a timely fashion. Unfortunately, due to new reporting requirements such as the lease accounting standards we were not successful in achieving timely submission for the annual audit report. Manageme...
Management has historically submitted their financial statements to the federal audit clearinghouse in a timely fashion. Unfortunately, due to new reporting requirements such as the lease accounting standards we were not successful in achieving timely submission for the annual audit report. Management and their audit firm are currently adjusting planning procedures and strategy to ensure timely submission of the annual audit report in the future.
View Audit 6330
Finding 4011 (2022-002)
Material Weakness 2022
Young Women's Christian Association of Metropoliatan St. Louis
MO
Reporting Subrecipient Monitoring Material Weakness
Management is committed to ensuring we are in compliance with all Head Start Reporting required by the Department of Health and Human Services and other regulatory bodies. Management will thoroughly review all the terms and conditions of its grant awards with internal management and externally with ...
Management is committed to ensuring we are in compliance with all Head Start Reporting required by the Department of Health and Human Services and other regulatory bodies. Management will thoroughly review all the terms and conditions of its grant awards with internal management and externally with the Department of Health and Human Services and other regulatory bodies to ensure the proper completion of subaward reports in FSRS, the SF429 and other required reporting.
View Audit 6330
Finding 3993 (2022-003)
Material Weakness 2022
Resource One Credit Union
TX
Questioned Costs Reporting § 200.328 § 200.329
The input error was corrected prior to end of the audit. The credit union's CDFI analyst was contacted by the Chief Strategic Officer and the analyst opened the data field for editing in the AMIS system. The Chief Strategic Officer made the correction in the AMIS system and submitted the corrected i...
The input error was corrected prior to end of the audit. The credit union's CDFI analyst was contacted by the Chief Strategic Officer and the analyst opened the data field for editing in the AMIS system. The Chief Strategic Officer made the correction in the AMIS system and submitted the corrected information. The Chief Strategic Officer has assigned CDFI reporting responsibiities to the Director of Strategy. Future submissions will be performed by the Director of Strategy and reviewed by the Chief Strategic Officer prior to submission. Executive Responsible - Brady Popp, Chief Strategy Officer Projected Completion Date - Completed prior to the close of the audit
View Audit 6300
Finding 3992 (2022-004)
Significant Deficiency 2022
City of Depere
WI
Questioned Costs Reporting Significant Deficiency
Management has taken sufficient corrective action to resolve and does not believe this will be an issue in the future.
Management has taken sufficient corrective action to resolve and does not believe this will be an issue in the future.
View Audit 6296
Finding 3951 (2022-001)
Significant Deficiency 2022
Iowa Northland Regional Housing Authority
IA
Reporting Significant Deficiency Internal Control / Segregation of Duties
The corrective action plan was documented in our response to the auditor's comment. See the Schedule of Findings and Questioned Costs.
The corrective action plan was documented in our response to the auditor's comment. See the Schedule of Findings and Questioned Costs.
View Audit 6226
Finding 3916 (2022-009)
Material Weakness 2022
Union Theological Seminary in the City of New York
NY
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
This Repeat Finding has been acknowledged and corrective action is already in the process of being implemented. In November 2022, Union signed a Master Service Agreement with the National Student Clearinghouse (NSC) to perform enrollment and educational financial industry reporting, as well as edu...
This Repeat Finding has been acknowledged and corrective action is already in the process of being implemented. In November 2022, Union signed a Master Service Agreement with the National Student Clearinghouse (NSC) to perform enrollment and educational financial industry reporting, as well as education verification and authentication services. National Clearinghouse is the leading provider of educational reporting and data exchange, reporting on 97% of post-secondary student enrollments in the US. Union will be using a secure FTP process to send our enrollment data to NSC for timely and consistent reporting to the National Student Loan Data System (NSLDS). This Spring, Union completed the initial portion of the implementation by uploading a base set of enrollment data to NSC using Spring 2023 enrollment information. This was followed by one round of data clean-up. A second set of enrollment data was transmitted in December 2023. The Registrar and Financial Aid Director have been provided direct access to both NSC and NSLDS. As a backup, the Associate Dean of Academic Administration and Vice President of Admissions and Financial Aid have been granted NSC login credentials in order to ensure continuity of reporting in case of employee absence. The Registrar’s Office plans to begin regular monthly uploads of enrollment data to NSC beginning January 2024.
View Audit 6166
Finding 3888 (2022-001)
Material Weakness 2022
Central Valley Opportunity Center, Inc.
CA
Questioned Costs Material Weakness Reporting
The Agency understands that although the requested reports were submitted to the auditor on 6/30/2023 for the 2022 fiscal year, the requested reports were not provided to the auditor early enough to allow time for review, preparation, and submission by the auditor. The Agency will endeavor to provi...
The Agency understands that although the requested reports were submitted to the auditor on 6/30/2023 for the 2022 fiscal year, the requested reports were not provided to the auditor early enough to allow time for review, preparation, and submission by the auditor. The Agency will endeavor to provide all schedules, reports, exhibits and supporting documents to the auditor at least thirty (30) days prior to the 6/30 deadline.
View Audit 6148
Camcare Health Corporation
NJ
Reporting § 200.302
Finding Number 2022-004 Planned Corrective Action: CAMcare has already updated its existing purchasing process to make the funding source a requirement. Anticipated Completion Date: July 1, 2023 Responsible Contact Persons: Jillian Hudspeth, CEO Christopher Bernardi, CFO
Finding Number 2022-004 Planned Corrective Action: CAMcare has already updated its existing purchasing process to make the funding source a requirement. Anticipated Completion Date: July 1, 2023 Responsible Contact Persons: Jillian Hudspeth, CEO Christopher Bernardi, CFO
View Audit 6120
Hood River County
OR
Questioned Costs Reporting § 200.413
Management understands that CFR 200.413(a) states “Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a Federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easil...
Management understands that CFR 200.413(a) states “Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a Federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. The County is currently working toward stronger internal controls, education of staff, and a more intense review process. It is expected that these changes will take time. The new Grants Committee is meeting monthly to keep grant management in the forefront of all those concerned.
View Audit 5965 Questioned Costs: $1
Hood River County
OR
Questioned Costs Reporting
Management understands that an in-depth analysis of expenditures charged to any program must be completed when reporting to any funder. Expenditures will be checked for proper classification between direct and indirect costs, including classifications for type of expense. There is a goal to strengt...
Management understands that an in-depth analysis of expenditures charged to any program must be completed when reporting to any funder. Expenditures will be checked for proper classification between direct and indirect costs, including classifications for type of expense. There is a goal to strengthen all departments’ grant reporting through the Grant Committee workshops each month. This will take time to shore up procedures, centralize processes, and increase departmental participation. The committee is already at work. Improvement should also be seen when accountants are freed up from working within a continuous audit cycle to do more interdepartmental work. Hood River County has just caught up with 3 independent fiscal audit years within just over one calendar year.
View Audit 5965
Cuban American National Council, Inc.
FL
Reporting Internal Control / Segregation of Duties
1. Effective December 1, 2023, the President & CEO will implement a sound reporting process to ensure compliance with its reporting requirements. 2.As part of the reporting process, timelines and target dates will be implemented and additional communication within the CNC team will be established fo...
1. Effective December 1, 2023, the President & CEO will implement a sound reporting process to ensure compliance with its reporting requirements. 2.As part of the reporting process, timelines and target dates will be implemented and additional communication within the CNC team will be established for all personnel to be aware of the deadlines and the importance of meeting the deadlines. The President & CEO and other department heads can monitor that the Organization is on pace to meet its various reporting deadlines including the submission of the Data Collection to the FAC website by the deadline established by the Uniform Guidance. It is anticipated that this additional oversight and communication can occur right away, but the deadlines for various information and reports required by the grantors occur monthly with the goal of submitting reports by the deadlines for 2023-2024 awards going forward. Management will need to monitor continuously to make sure that the Organization is making progress and meeting its reporting deadlines. Successful implementation would indicate that the Organization meets all its reporting deadlines going forward starting with the 2023-2024 awards and submitting its Data Collection and Audit Reporting Package nine months after year-end which would be September 30, 2024.
View Audit 5949
Finding 3733 (2022-001)
Material Weakness 2022
Coupeville School District No. 204
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Questioned Costs
It is very unusual for the district to ever complete projects with unrestricted Federal funds and in this case it was in the midst of a national crisis. In the event that there are future projects, that are Federally funded in excess of $2,000, Coupeville School District (CSD) will have adequate co...
It is very unusual for the district to ever complete projects with unrestricted Federal funds and in this case it was in the midst of a national crisis. In the event that there are future projects, that are Federally funded in excess of $2,000, Coupeville School District (CSD) will have adequate controls for ensuring compliance with Davis-Bacon Act (Federal prevailing wage rate) requirements. Additionally, when Federal unrestricted ESF funds are received, CSD will be sure to better substantiate expenditures with journal entries so that the program does not appear to be overcharged on the financials.
View Audit 5892 Questioned Costs: $1
Finding 3681 (2022-002)
Material Weakness 2022
Ikm-Manning Community School District
IA
Internal Control / Segregation of Duties Reporting
Segregation of duties will always be difficult in a small district.  The District hired an additional office assistant in fiscal year 2022 and will continue to review control procedures to obtain the maximum internal control possible under the circumstances.
Segregation of duties will always be difficult in a small district.  The District hired an additional office assistant in fiscal year 2022 and will continue to review control procedures to obtain the maximum internal control possible under the circumstances.
View Audit 5765
Finding 3632 (2022-004)
Significant Deficiency 2022
Guam Department of Education
GU
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding No.: 2022-004 Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education – Grants to States Area: Period of Performance Questioned Costs: $1,835 Views of Auditee and Corrective Actions: GDOE agrees with the finding. During the period of performance in question, the TPF...
Finding No.: 2022-004 Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education – Grants to States Area: Period of Performance Questioned Costs: $1,835 Views of Auditee and Corrective Actions: GDOE agrees with the finding. During the period of performance in question, the TPFA issued check no. 2012949 to a vendor in February 2022, within the liquidation period. However, the TPFA indicated that the vendor lost the check and the TPFA re-issued payment to the vendor on January 29, 2023. The untimely reissuance of the check resulted in the transaction occurring one day after the liquidation period expired. Plan of action and completion date: As of April 2023, the TPFA has not been issuing checks to vendors, as the responsibility was returned to the GDOE to process all fiscal transactions within the GDOE Munis. The Business Office will closely monitor grant liquidation dates and payments to vendors. SOPs will be reviewed to update the procedures for monitoring grant period of performance. Plan to monitor and responsible officials: The Deputy of Finance and Administrative Services, Joann Camacho, as well as the GDOE Comptroller (vacant), will assign an accountant to monitor the expenditures of federal grants and the corresponding periods of performance and liquidation periods.
View Audit 5640 Questioned Costs: $1
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