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Corrective Action Plans

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Finding 2283 (2022-001)
Material Weakness 2022
Stand Down Housing Westerly, Inc.
RI
Internal Control / Segregation of Duties Reporting
The Organization will develop procedures to allow for greater segregation of duties over financial reporting or establish mitigating controls concerned with review and oversight.
The Organization will develop procedures to allow for greater segregation of duties over financial reporting or establish mitigating controls concerned with review and oversight.
View Audit 3922
Finding 2245 (2022-001)
Material Weakness 2022
Stand Down Housing Westerly, Inc.
RI
Internal Control / Segregation of Duties Reporting
The Organization will develop procedures to allow for greater segregation of duties over financial reporting or establish mitigating controls concerned with review and oversight.
The Organization will develop procedures to allow for greater segregation of duties over financial reporting or establish mitigating controls concerned with review and oversight.
View Audit 3870
Finding 2235 (2022-007)
Significant Deficiency 2022
Enlace Chicago
IL
Reporting Significant Deficiency Internal Control / Segregation of Duties
Significant Deficiency Immigrant and Refugee Housing Assistance Project 2022-007 Reporting Recommendation: We recommend that management follow established policies and procedures for timely preparation of reports under program requirements financial reports. Documented timing of preparation and ap...
Significant Deficiency Immigrant and Refugee Housing Assistance Project 2022-007 Reporting Recommendation: We recommend that management follow established policies and procedures for timely preparation of reports under program requirements financial reports. Documented timing of preparation and approval should be maintained and documented. Views of Responsible Officials: There is no disagreement with this finding. Action taken in response to finding: Enlace Chicago has continued to review and approve reports prior to submission as required by the state agency. As stated in last year’s finding response, the attestation of review and approval is embedded in the report form provided by the grantor. We will continue to put forth best efforts to take a step further and document preparation and review on the report form to satisfy the internal process requirement. Name of the contact person responsible for corrective action: Laura Velazquez, Director of Budget and Planning Planned completion date for corrective action plan: June 30, 2023
View Audit 3817
Finding 2206 (2022-002)
Material Weakness 2022
Albia Community School District
IA
Internal Control / Segregation of Duties Reporting
The District will continue to review and evaluate staff assignments and areas where additional internal control is necessary. The District Office Manager and Administrative Assistant continue to learn new roles and divide responsibilities in the area of payroll processing, data entry, receiving and...
The District will continue to review and evaluate staff assignments and areas where additional internal control is necessary. The District Office Manager and Administrative Assistant continue to learn new roles and divide responsibilities in the area of payroll processing, data entry, receiving and general ledger at the District level. We are utilizing online payments for lunch accounts, registration and for some activities to reduce overall exposure with cash candling. We have also changed some roles for associates, secretaries and a kitchen assistant to ensure daily deposits, receipts and receipt entry are not under the control of one person.
View Audit 3787
Finding 2161 (2022-001)
Significant Deficiency 2022
Biostl
MO
Questioned Costs Subrecipient Monitoring Reporting
Finding No. 2022-001 Significant Deficiency Personnel Responsible For Corrective Action: Mike Higgins, VP of Development; Ben Johnson, SVP of Programs; and Grant Manager, to be hired Anticipated Completion Date: Completed Corrective Action Plan: Of the six reports selected for testing, the specific ...
Finding No. 2022-001 Significant Deficiency Personnel Responsible For Corrective Action: Mike Higgins, VP of Development; Ben Johnson, SVP of Programs; and Grant Manager, to be hired Anticipated Completion Date: Completed Corrective Action Plan: Of the six reports selected for testing, the specific grant report found to be 7 days after the deadline fell at a time of employee transition – when a prior employee with responsibility for report filing moved on to another role at another company and a newly created Grants Coordinator position was filled to take over responsibility. Given the timing of the on-boarding process and education around EDA processing, the report was submitted 7 days late. It should be noted that all subsequent reports were submitted timely. With the establishment of the dedicated Grants Coordinator position (the timing of which coincided with the timing of the cited report), improved controls came into place – namely: 1) dual supervisory review of reports between the direct supervisor of theGrants Coordinator position and the legacy supervisory role of the Senior Vice President Programs; 2) a clearer timeline of reporting was established with project management systems and document repositories (e.g., Salesforce, Asana, and Box) with additional reminders in place to ensure adequate notice is provided to individuals responsible for providing information; and 3) there is a structured follow-up process, at periodic intervals, for report review to ensure deadlines are met. Additionally, in 2023, BioSTL created another new position to ensure internal programmatic and financial control for grants – initiating the hiring of a new Grants Manager role that has already been posted to our website and recruiting has begun. This role will have more dedicated time and responsibility for internal controls and be responsible for timeliness on all reporting and to monitor against all compliance requirements – above and beyond existing and previous supervisory review from the VP, Development and SVP, Programs.
View Audit 3729
Finding 2157 (2022-002)
Material Weakness 2022
Easton Valley Community School District
IA
Internal Control / Segregation of Duties Reporting
The District will continue to look into our internal controls and review procedures to ensure we are operating efficiently as possible with limited staff numbers.
The District will continue to look into our internal controls and review procedures to ensure we are operating efficiently as possible with limited staff numbers.
View Audit 3728
Finding 2111 (2022-003)
Material Weakness 2022
Calhoun Liberty Hospital Association INC
FL
Questioned Costs Reporting Internal Control / Segregation of Duties
FEDERAL AWARD PROGRAMS AUDIT FINDING Material Weakness in Internal Control over Compliance Finding (2022-003) Recommendation: We recommend the Association continue to design and implement controls, including levels of review, to ensure reporting is prepared using accurate financial information and ...
FEDERAL AWARD PROGRAMS AUDIT FINDING Material Weakness in Internal Control over Compliance Finding (2022-003) Recommendation: We recommend the Association continue to design and implement controls, including levels of review, to ensure reporting is prepared using accurate financial information and in accordance with reporting requirements. Planned Corrective Action: The Association will ensure the appropriate grouping of Medicaid supplemental payments when calculating Total Revenue/Net Charges from patient care. One of the supplemental payments is related to the hospital's eligibility to receive the associated payment under the Medicaid Rural Disproportionate Share Hospital (ROSH) Program or the Rural Financial Assistance Program (RFAP). The RFAP is based upon a fixed sum of money. Therefore, the annual RFAP distribution received by a hospital represents an amount proportional to the hospital's contribution for providing indigent and Medicaid care as compared to all other RFAP eligible rural hospitals and is calculated in accordance with Florida statute. In addition, the Directed Payment Program (OPP}, as approved by the Florida legislature in 2021, provides funding for hospitals that provide inpatient and outpatient services to Medicaid managed care enrollees. This program is intended to address the shortfall to hospitals by collecting Intergovernmental Transfers (IGTs) and Local Provider assessments (LP) to draw down Federal Medicaid Matching dollars.
View Audit 3663 Questioned Costs: $1
Finding 2103 (2022-003)
Material Weakness 2022
Lincoln Hall
NY
Reporting
During the audit, BDO noted that two SF-PPR quarterly reports, two quarterly SF-425 reports, and the annual required financial reporting were not filed on time; certain of these reports did not follow the period reporting requirements of the grant (e.g., the October to December report requirement wa...
During the audit, BDO noted that two SF-PPR quarterly reports, two quarterly SF-425 reports, and the annual required financial reporting were not filed on time; certain of these reports did not follow the period reporting requirements of the grant (e.g., the October to December report requirement was reported using November to January). Further, the Uniform Guidance report was not submitted on time. We have been taking several steps to reinforce adherence to the reporting process. These actions have included staff trainings and a review our current policies and procedures. We are working on aligning the reports generated by our accounting system to be consistent with the requirements reported on the SF-425. We are producing monthly reports to verify charges to the FRP program (as well as other programs) are correctly charged and allocated. The goal of our corrective actions is to significantly limit instances of noncompliance with this requirement.
View Audit 3654
Finding 2095 (2022-002)
Significant Deficiency 2022
Sapphire Community Health, Inc.
MT
Reporting § 200.512
Sapphire Community Health has contracted with an accounting and consulting firm to review records and procedures and to make recommendations for future use in June 2023 and have already begun implementing recommendations.
Sapphire Community Health has contracted with an accounting and consulting firm to review records and procedures and to make recommendations for future use in June 2023 and have already begun implementing recommendations.
View Audit 3653
Finding 2086 (2022-003)
Significant Deficiency 2022
Jewish Community Services, Inc.
MD
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Reporting Emergency Rental Assistance Program - Federal Assistance Listing Number: 21.023 Recommendation: We recommend that the Organization implement the proper policies and procedures to ensure compliance with 2 CFR section 200.303. Explanation of disagreement with audit finding: There is no dis...
Reporting Emergency Rental Assistance Program - Federal Assistance Listing Number: 21.023 Recommendation: We recommend that the Organization implement the proper policies and procedures to ensure compliance with 2 CFR section 200.303. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: JCS will adopt a two-step process for grant reporting to ensure that deadlines are properly met. Grant reporting process begin will once the month ends and reports will be reviewed two days before the submission is due to ensure all reporting requirements are satisfied. Name of the contact person responsible for corrective action: Nicole Wheeler, Controller Planned completion date for corrective action plan: June 30, 2024
View Audit 3645
Finding 2071 (2022-004)
Material Weakness 2022
Catherine McAuley Center, Inc.
IA
Questioned Costs Allowable Costs / Cost Principles Material Weakness
Recommendation: Policies and procedures should be in place to ensure quarterly financial reports are properly supported, accurately reported, and adequately approved/reviewed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to...
Recommendation: Policies and procedures should be in place to ensure quarterly financial reports are properly supported, accurately reported, and adequately approved/reviewed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review policies and procedures to ensure quarterly financial reports are properly supported, accurately reported, and adequately approved/reviewed. Name of the contact person responsible for corrective action: Paula Land, Executive Director Planned completion date for corrective action plan: On going
View Audit 3591
Finding 1994 (2022-002)
Material Weakness 2022
Good Shepherd Community Center
MS
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
The Center agrees with the recommendation, and it will be implemented by Cindy McCarley no later than January 31, 2024. Some of these procedures have already been put into place in the calendar year 2023 and a thorough review of current procedures will be done to ensure compliance in future audits. ...
The Center agrees with the recommendation, and it will be implemented by Cindy McCarley no later than January 31, 2024. Some of these procedures have already been put into place in the calendar year 2023 and a thorough review of current procedures will be done to ensure compliance in future audits. The Center believes that all questioned costs were allowable costs as Center staff were diligent in obtaining approvals from the granting organization before spending grant funds.
View Audit 3433 Questioned Costs: $1
Finding 1951 (2022-003)
Material Weakness 2022
Municipality of Gurabo
PR
HUD Housing Programs Questioned Costs Reporting
We are working in implementing adequate internal control procedures in order to comply with the submission of all required information for the Single Audit for Fiscal Year 2023.
We are working in implementing adequate internal control procedures in order to comply with the submission of all required information for the Single Audit for Fiscal Year 2023.
View Audit 3372
Finding 1948 (2022-002)
Material Weakness 2022
Municipality of Gurabo
PR
Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.512
We are working in implementing adequate internal control procedures in order to comply with the submission of all required information for the Single Audit for Fiscal Year 2023.
We are working in implementing adequate internal control procedures in order to comply with the submission of all required information for the Single Audit for Fiscal Year 2023.
View Audit 3372
Finding 1931 (2022-008)
Significant Deficiency 2022
Pryor School District No. 2 & 3
MT
Questioned Costs Reporting Significant Deficiency § 200.512
The Board Chairman concurs with the findings. The School District was dealing with a shortage of auditors in Montana and the audit started late. Documentation issue was due to the key employee turnover prior to August 2022.
The Board Chairman concurs with the findings. The School District was dealing with a shortage of auditors in Montana and the audit started late. Documentation issue was due to the key employee turnover prior to August 2022.
View Audit 3344
Finding 1917 (2022-003)
Significant Deficiency 2022
Mississippi Center for Justice
MS
Reporting Allowable Costs / Cost Principles
Organization's Response: MCJ agrees with the Finding. Prior to this Finding, MCJ had already developed a more detailed class code system in the accounting software. This system allows for tracking indirect cost expenditures for the organization to ensure that no federal funds were being spent incons...
Organization's Response: MCJ agrees with the Finding. Prior to this Finding, MCJ had already developed a more detailed class code system in the accounting software. This system allows for tracking indirect cost expenditures for the organization to ensure that no federal funds were being spent inconsistent with the grant budgets. Additionally, in April of 2023, MCJ accounting processes included specifically identifying indirect costs in the accounting system by each project and grant to readily track these expenses by awards and funding sources.
View Audit 3327
Finding 1915 (2022-001)
Significant Deficiency 2022
Mississippi Center for Justice
MS
Reporting § 200.507
Organization's Response: MCJ agrees that the single audit report was not timely filed. As referenced in the Finding, MCJ had not previously exceeded the $750,000 threshold for the single audit requirement. Moving forward, MCJ will review federal expenditures for federal awards at the close of the fi...
Organization's Response: MCJ agrees that the single audit report was not timely filed. As referenced in the Finding, MCJ had not previously exceeded the $750,000 threshold for the single audit requirement. Moving forward, MCJ will review federal expenditures for federal awards at the close of the fiscal year to determine if the threshold for the submission of a single audit has been exceeded. Furthermore, MCJ will once again work with its auditors to schedule MCJ’s audit in order to have the audit completed and any single audit report, if necessary, filed on a timely basis.
View Audit 3327
Finding 1914 (2022-002)
Significant Deficiency 2022
Associated Black Charities, Inc.
MD
Questioned Costs Reporting Significant Deficiency § 200.512
Responsible Official’s Response and Corrective Action Plan In 2022, the Federal Award manager at Associated Black Charities departed mid-year, leading to considerable confusion among the existing management. As we transitioned into 2023, the entire management team underwent changes, resulting in th...
Responsible Official’s Response and Corrective Action Plan In 2022, the Federal Award manager at Associated Black Charities departed mid-year, leading to considerable confusion among the existing management. As we transitioned into 2023, the entire management team underwent changes, resulting in the loss of crucial knowledge about the existing filing system from previous years. With the introduction of new leadership, we are now poised to implement fresh policies and procedures to address our succession planning needs. These updated protocols will outline the process for filing essential information and its specific location, ultimately expediting the audit process. Planned Implementation Date of Corrective Action December 2023 Person Responsible for Corrective Action Travis Curtis, Director of Finance
View Audit 3317
Finding 1913 (2022-001)
Significant Deficiency 2022
Associated Black Charities, Inc.
MD
Questioned Costs Reporting Significant Deficiency
Responsible Official’s Response and Corrective Action Plan In 2022 and into 2023, there was a significant restructuring of our management team, which resulted in challenges when trying to locate files from the prior administration. In response, management is in the process of formulating new polici...
Responsible Official’s Response and Corrective Action Plan In 2022 and into 2023, there was a significant restructuring of our management team, which resulted in challenges when trying to locate files from the prior administration. In response, management is in the process of formulating new policies and procedures (in addition to the Financial Policies and Procedures implemented in May 2023) specifically designed to address succession planning. The objective is to ensure that critical company knowledge is not concentrated in the hands of a single individual but is instead securely stored on a centralized drive. This approach will facilitate a smoother transition when onboarding new management personnel. Planned Implementation Date of Corrective Action December 2023 Person Responsible for Corrective Action
View Audit 3317
Finding 1909 (2022-007)
Material Weakness 2022
South Point Local School District
OH
Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.328
The School District Treasurer will review all Final Expenditure Report data to ensure its accuracy prior to submission to the Ohio Department of Education. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Lee Elliott, Treasurer
The School District Treasurer will review all Final Expenditure Report data to ensure its accuracy prior to submission to the Ohio Department of Education. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Lee Elliott, Treasurer
View Audit 3313
Finding 1868 (2022-006)
Material Weakness 2022
Itasca County
MN
Internal Control / Segregation of Duties Questioned Costs Material Weakness
CONTROLS OVER REPORTING (PRIOR YEAR 2021-006) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) – Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochi...
CONTROLS OVER REPORTING (PRIOR YEAR 2021-006) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) – Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2205MN5ADM, 2205MN5MAP Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Recommendation: We recommend the County review the quarterly reports before submission and document their review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will begin documenting the review of their quarterly reports. Name(s) of the contact person(s) responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2023
View Audit 3268
Finding 1825 (2022-008)
Significant Deficiency 2022
Hertford County
NC
Questioned Costs Eligibility Reporting
Finding 2022-008 Untimely Review of SSI Termination Name of contact person: "Brenda Brown, Director and Satonya Gonzales, Adult Medicaid Supervisor" Corrective Action: SSI\SDX Policy reviewed with staff. Proposed completion date: Training on-...
Finding 2022-008 Untimely Review of SSI Termination Name of contact person: "Brenda Brown, Director and Satonya Gonzales, Adult Medicaid Supervisor" Corrective Action: SSI\SDX Policy reviewed with staff. Proposed completion date: Training on-going.
View Audit 3186
Finding 1815 (2022-001)
Material Weakness 2022
Kenneth Young Center
IL
Questioned Costs Allowable Costs / Cost Principles Reporting
Audit Recommendation: Procedures should be implemented requiring the ocmpletion of timesheets for all employees. Planned Corrective Actions: Kenneth Young Center has implemented timesheet reporting and will require the submission of timesheets for its employees and make applicable necessary adjustme...
Audit Recommendation: Procedures should be implemented requiring the ocmpletion of timesheets for all employees. Planned Corrective Actions: Kenneth Young Center has implemented timesheet reporting and will require the submission of timesheets for its employees and make applicable necessary adjustments to ensure the payroll cost allocation is reflective of submitted timesheets. Anticipated Completion Date: Complete. Contact Person: Rachel Zavala, Controller.
View Audit 3175
Finding 1813 (2022-002)
Material Weakness 2022
Oficina De Proteccion Y Defensa De Las Personas Con Impedimentos
PR
Reporting
the Agency has already taken steps to submit SF-270 forms for the total amount of $232,725.42. These forms are currently awaiting grantor approval. We will closely monitor the progress of these submissions and ensure they are processed in a timely manner. Enhanced Monitoring: To prevent such discrep...
the Agency has already taken steps to submit SF-270 forms for the total amount of $232,725.42. These forms are currently awaiting grantor approval. We will closely monitor the progress of these submissions and ensure they are processed in a timely manner. Enhanced Monitoring: To prevent such discrepancies in the future, we will strengthen our monitoring processes. While we have established a Status Report to track the filing status of SF-270 forms, we will also implement measures to ensure that these forms are submitted as required. Proposed Completion Date: March 30, 2024
View Audit 3152
Finding 1786 (2022-002)
Significant Deficiency 2022
Rescue Fire Protection District
CA
Allowable Costs / Cost Principles Reporting Equipment & Real Property Management
Assistance Listing No: 97.044, Assistance to Firefighters Grant Federal Grantor: U.S. Department of Homeland Security - Direct Award Compliance Requirement: Allowable Costs/Costs Principals Condition: The District's internal control over compliance procedures did not ensure the appropriate amount wa...
Assistance Listing No: 97.044, Assistance to Firefighters Grant Federal Grantor: U.S. Department of Homeland Security - Direct Award Compliance Requirement: Allowable Costs/Costs Principals Condition: The District's internal control over compliance procedures did not ensure the appropriate amount was claimed on the grant and did not ensure the appropriate local match amount was billed to five other local fire districts participating in the grant program (participating agencies). The District overclaimed federal grant funds by $6,399 and overcharged local matching fund amounts to the participating agencies by $6,557. Management Response and Corrective Action Plan: We will work with FEMA and the participating agencies to return the amounts overclaimed. District Personnel Responsible for Corrective Action: Joel Warman, Fire Captain; joel@rescuefiredepartmentorg. Date Corrective Action will Occur: December 1, 2023.
View Audit 3106
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